{"id":705,"date":"2026-02-28T07:14:20","date_gmt":"2026-02-28T07:14:20","guid":{"rendered":"https:\/\/alexi.pro\/?p=705"},"modified":"2026-02-28T07:14:20","modified_gmt":"2026-02-28T07:14:20","slug":"extra-judicial-settlement-with-absolute-sale-philippines-a-complete-guide","status":"publish","type":"post","link":"https:\/\/alexi.pro\/index.php\/2026\/02\/28\/extra-judicial-settlement-with-absolute-sale-philippines-a-complete-guide\/","title":{"rendered":"Extra-Judicial Settlement with Absolute Sale (Philippines): A Complete Guide"},"content":{"rendered":"\"Facebook\"<\/a>\"twitter\"<\/a>\"reddit\"<\/a>\"pinterest\"<\/a>\"linkedin\"<\/a>\"mail\"<\/a>\n

\"Extrajudicial<\/p>\n

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This article explains how heirs can settle an estate\u00a0without court proceedings<\/strong>\u00a0and\u00a0simultaneously sell<\/strong>\u00a0estate property through a single instrument often titled\u00a0\u201cExtra-Judicial Settlement of Estate with Absolute Sale\u201d (EJS-AS)<\/strong>. It is written for the Philippine context. It is\u00a0general information, not legal advice<\/strong>.<\/p>\n<\/blockquote>\n

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1) What an EJS-AS is (and isn\u2019t)<\/h2>\n
    \n
  • Extra-Judicial Settlement (EJS)<\/strong>\u00a0is a deed where the heirs settle and partition a decedent\u2019s estate\u00a0outside of court<\/strong>.<\/li>\n
  • With Absolute Sale<\/strong>\u00a0means the heirs, immediately after adjudicating the property to themselves,\u00a0sell it outright<\/strong>\u00a0to a buyer in the same document.<\/li>\n
  • It\u2019s widely used to transfer\u00a0real property<\/strong>\u00a0(land\/condo) from a deceased owner to heirs and, in the same step, to the buyer.<\/li>\n<\/ul>\n

    You can use EJS-AS when all of the following are true:<\/strong><\/p>\n

      \n
    1. The decedent\u00a0left no will<\/strong>\u00a0(intestate).<\/li>\n
    2. The estate\u00a0has no outstanding debts<\/strong>, or any debts have been fully paid.<\/li>\n
    3. All heirs are of legal age.<\/strong>\u00a0If there are minors or incapacitated heirs, they must be\u00a0properly represented (e.g., by a judicially appointed guardian)<\/strong>\u00a0and, for the\u00a0sale<\/strong>\u00a0portion,\u00a0court approval<\/strong>\u00a0authorizing the guardian to sell the minor\u2019s share is typically required.<\/li>\n
    4. All heirs\u00a0consent<\/strong>\u00a0to the settlement and sale.<\/li>\n<\/ol>\n

      If any of the items above is not met (e.g., there\u2019s a will, unpaid estate liabilities, disputes among heirs, minors without authority), you normally\u00a0cannot<\/strong>\u00a0proceed via EJS-AS and must seek court processes (probate, guardianship, partition, or specific authority to sell).<\/p><\/blockquote>\n

      \n

      2) Legal foundation & recurring features<\/h2>\n
        \n
      • Rule 74 of the Rules of Court<\/strong>\u00a0allows extrajudicial settlement when there is no will and no outstanding debts.<\/li>\n
      • Public instrument + publication.<\/strong>\u00a0The EJS must be a\u00a0notarized public document<\/strong>\u00a0and the fact of extrajudicial settlement must be\u00a0published<\/strong>\u00a0in a newspaper of general circulation\u00a0once a week for three (3) consecutive weeks<\/strong>.<\/li>\n
      • Two-year lien.<\/strong>\u00a0For\u00a0two (2) years<\/strong>\u00a0from the date of the extrajudicial settlement, the estate remains\u00a0subject to claims<\/strong>\u00a0of heirs, creditors, or other persons unduly deprived. This is commonly\u00a0annotated on the title<\/strong>.<\/li>\n
      • Bond (personal property).<\/strong>\u00a0When the estate includes\u00a0personal property<\/strong>\u00a0distributed via EJS, a\u00a0bond<\/strong>\u00a0(typically equal to the value of the personal property) may be required to protect creditors and other interested parties.<\/li>\n
      • Taxes & clearances.<\/strong>\u00a0Philippine transactions require:\n
          \n
        • Estate tax<\/strong>\u00a0on transfer from decedent to heirs (with estate tax return and a\u00a0Certificate Authorizing Registration<\/strong>\u00a0or\u00a0CAR<\/strong>\u00a0for the estate).<\/li>\n
        • Capital Gains Tax (CGT)<\/strong>\u00a0(commonly 6% of the higher of gross selling price or zonal\/fair market value)\u00a0or<\/strong>\u00a0Creditable Withholding Tax (CWT) depending on the seller\u2019s tax profile; plus\u00a0Documentary Stamp Tax (DST)<\/strong>\u00a0for the\u00a0sale<\/strong>; and\u00a0local transfer tax<\/strong>\u00a0and\u00a0registration fees<\/strong>. BIR typically issues\u00a0separate CARs<\/strong>\u2014one for the estate transfer and another for the sale.<\/li>\n
        • Not subject to VAT<\/strong>\u00a0in most individual-to-individual realty sales (unless the seller is VAT-registered and the property forms part of business assets).<\/li>\n<\/ul>\n<\/li>\n
        • Spousal consent.<\/strong>\u00a0If any heir is\u00a0married<\/strong>\u00a0and the property or its sale involves\u00a0conjugal\/community<\/strong>\u00a0considerations,\u00a0spousal consent<\/strong>\u00a0is obtained to avoid later challenges.<\/li>\n
        • Identification of all heirs.<\/strong>\u00a0You must\u00a0name and involve all compulsory heirs<\/strong>\u00a0(surviving spouse; legitimate\/illegitimate children or descendants; in their absence, ascendants). Failure to include a rightful heir can invalidate or expose the deed to challenge.<\/li>\n<\/ul>\n
          \n

          3) Typical timeline (high-level)<\/h2>\n
            \n
          1. Assess eligibility<\/strong>\u00a0(no will, no debts, all heirs, authority for minors if any).<\/li>\n
          2. Gather documents<\/strong>\u00a0(see checklist below).<\/li>\n
          3. Secure TIN of the Estate<\/strong>\u00a0and\u00a0file estate tax return<\/strong>; pay estate tax; obtain\u00a0Estate CAR<\/strong>.<\/li>\n
          4. Draft EJS-AS<\/strong>, get signatures of all heirs and buyer;\u00a0notarize<\/strong>.<\/li>\n
          5. Publication<\/strong>\u00a0(3 consecutive weeks).<\/li>\n
          6. Pay sale-related taxes<\/strong>\u00a0(CGT\/CWT, DST) and obtain\u00a0Sale CAR<\/strong>.<\/li>\n
          7. City\/Municipal Treasurer<\/strong>: pay\u00a0local transfer tax<\/strong>.<\/li>\n
          8. Register with the Registry of Deeds (RD)<\/strong>: submit CARs, EJS-AS, title, tax receipts; the RD cancels the old title and issues a\u00a0new TCT\/CCT in buyer\u2019s name<\/strong>, usually with an annotation of the\u00a0two-year Rule 74 lien<\/strong>.<\/li>\n
          9. Assessor\u2019s Office<\/strong>: update\u00a0Tax Declaration<\/strong>\u00a0in the buyer\u2019s name.<\/li>\n
          10. Post-registration<\/strong>: turn over new owner\u2019s duplicate title, updated tax declarations, and receipts.<\/li>\n<\/ol>\n

            Notes:<\/em><\/p>\n

              \n
            • Publication and annotation<\/strong>\u00a0can occur in parallel with tax processing depending on local practice.<\/li>\n
            • When minors are involved, expect\u00a0extra steps<\/strong>\u00a0(guardianship, authority to sell).<\/li>\n<\/ul>\n
              \n

              4) Document checklist<\/h2>\n

              From the decedent:<\/strong><\/p>\n

                \n
              • Death Certificate.<\/li>\n
              • Last title (Owner\u2019s Duplicate TCT\/CCT) and latest certified true copy (CTC) from the RD.<\/li>\n
              • Latest\u00a0Tax Declaration<\/strong>\u00a0(land & improvements) and\u00a0Real Property Tax<\/strong>\u00a0clearance\/receipts.<\/li>\n
              • IDs, marriage certificate(s), birth certificates of heirs to establish filiation; CENOMAR\/CEMAR as applicable.<\/li>\n<\/ul>\n

                From the heirs:<\/strong><\/p>\n

                  \n
                • Government-issued IDs;\u00a0Tax Identification Numbers<\/strong>\u00a0(TINs).<\/li>\n
                • Proof of civil status and filiation (PSA civil registry documents).<\/li>\n
                • Special Power of Attorney (SPA)<\/strong>\u00a0if any heir is abroad or represented;\u00a0Court Appointment<\/strong>\u00a0and\u00a0Authority to Sell<\/strong>\u00a0if representing a minor\/incapacitated heir.<\/li>\n<\/ul>\n

                  From the buyer:<\/strong><\/p>\n

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                  • Government-issued ID and\u00a0TIN<\/strong>.<\/li>\n
                  • Source of funds as requested by the notary or for anti-money laundering compliance.<\/li>\n<\/ul>\n

                    Transaction papers:<\/strong><\/p>\n

                      \n
                    • EJS-AS<\/strong>\u00a0document (see template elements below).<\/li>\n
                    • Newspaper\u00a0publication proofs<\/strong>\u00a0(3 weekly issues + publisher\u2019s affidavit).<\/li>\n
                    • Estate Tax Return<\/strong>\u00a0and\u00a0Estate CAR<\/strong>\u00a0(BIR).<\/li>\n
                    • CGT\/CWT<\/strong>,\u00a0DST<\/strong>\u00a0payment forms\/receipts and\u00a0Sale CAR<\/strong>\u00a0(BIR).<\/li>\n
                    • Local transfer tax<\/strong>\u00a0receipt.<\/li>\n
                    • RD receipts<\/strong>\u00a0(registration fees, entry fees).<\/li>\n<\/ul>\n
                      \n

                      5) Structure & essential clauses of an EJS-AS<\/h2>\n

                      Below is a\u00a0practical outline<\/strong>\u00a0you can adapt with counsel. The exact language varies\u2014keep it\u00a0clear, complete, and consistent<\/strong>.<\/p>\n

                      A) Title<\/h3>\n

                      EXTRA-JUDICIAL SETTLEMENT OF ESTATE WITH ABSOLUTE SALE<\/strong><\/p><\/blockquote>\n

                      B) Parties<\/h3>\n
                        \n
                      • Heirs\/Sellers:<\/strong>\u00a0Full names, nationalities, civil status, ages, addresses, TINs; state relationship to the decedent.<\/li>\n
                      • Buyer:<\/strong>\u00a0Full name, nationality, civil status, age, address, TIN.<\/li>\n<\/ul>\n

                        C) Recitals (Whereases)<\/h3>\n
                          \n
                        • Death details of the decedent (name, date, place; intestate).<\/li>\n
                        • Statement that the decedent left\u00a0no will<\/strong>\u00a0and\u00a0no debts<\/strong>\u00a0(or debts paid).<\/li>\n
                        • Identification of\u00a0all heirs<\/strong>\u00a0(and, if applicable, their representatives and the court authority for minors\/incapacitated).<\/li>\n
                        • Short description of the\u00a0estate property<\/strong>\u2014TCT\/CCT number, lot\/block, area, location, tax declaration numbers, improvements.<\/li>\n
                        • Statement that heirs voluntarily\u00a0agree to settle and partition<\/strong>\u00a0the estate\u00a0extrajudicially<\/strong>.<\/li>\n<\/ul>\n

                          D) Adjudication & Settlement<\/h3>\n
                            \n
                          • Adjudication<\/strong>: Heirs adjudicate the described property to themselves\u00a0pro-indiviso<\/strong>\u00a0or according to stated\u00a0shares<\/strong>\u00a0(e.g., equal shares; or specific aliquot portions).<\/li>\n
                          • Waiver\/Conveyance among heirs (if any)<\/strong>: If one heir waives in favor of others prior to the sale, include the waiver and consideration.<\/li>\n<\/ul>\n

                            E) Absolute Sale to Buyer<\/h3>\n
                              \n
                            • Sale clause<\/strong>: The heirs, as adjudicatees\/owners,\u00a0sell, transfer, and convey<\/strong>\u00a0the property to the Buyer for\u00a0\u20b1[amount]<\/strong>.<\/li>\n
                            • Payment terms<\/strong>: Receipt\/acknowledgment of full payment; or schedule\/escrow details (avoid delivering notarized deed until conditions are satisfied).<\/li>\n
                            • Warranties<\/strong>: Ownership, right to sell, freedom from liens\/encumbrances\u00a0except<\/strong>\u00a0those disclosed (including the\u00a0two-year Rule 74 lien<\/strong>).<\/li>\n
                            • Possession & delivery<\/strong>: When possession passes; turnover of owner\u2019s duplicate title and other documents.<\/li>\n
                            • Taxes & fees allocation<\/strong>: Who pays estate tax, CGT\/CWT, DST, transfer tax, registration fees, notarial, publication. (Common:\u00a0Seller pays CGT\/CWT & DST; Buyer pays transfer tax & registration<\/strong>, but parties may agree otherwise.)<\/li>\n
                            • As-is-where-is<\/strong>\u00a0(optional) for improvements.<\/li>\n<\/ul>\n

                              F) Rule 74 Undertakings<\/h3>\n
                                \n
                              • Acknowledgment of the\u00a0two-year<\/strong>\u00a0period for claims by excluded heirs\/creditors.<\/li>\n
                              • Undertaking to\u00a0publish<\/strong>\u00a0the EJS notice once a week for\u00a03 consecutive weeks<\/strong>.<\/li>\n
                              • If the estate includes\u00a0personal property<\/strong>, acknowledgment of the\u00a0bond<\/strong>\u00a0requirement (if applicable) and reference to filing.<\/li>\n<\/ul>\n

                                G) Special Provisions (as needed)<\/h3>\n
                                  \n
                                • Spousal consent<\/strong>\u00a0of married heirs.<\/li>\n
                                • Authority of representative\/guardian<\/strong>\u00a0(attach court order).<\/li>\n
                                • Relocation\/technical description<\/strong>\u00a0corrections and consent to reconstitution, if necessary.<\/li>\n
                                • Vacant possession<\/strong>\u00a0clause; treatment of tenants\/lessees.<\/li>\n
                                • Indemnity<\/strong>\u00a0among heirs for undisclosed liabilities.<\/li>\n
                                • Dispute resolution<\/strong>\u00a0(venue, governing law\u2014Philippines).<\/li>\n<\/ul>\n

                                  H) Signatures & Notarial Acknowledgment<\/h3>\n
                                    \n
                                  • Signatures of\u00a0all heirs<\/strong>\u00a0and the\u00a0buyer<\/strong>; initials on every page.<\/li>\n
                                  • Attach\u00a0\u201cCompetent Evidence of Identity\u201d<\/strong>\u00a0per 2004 Notarial Practice Rules (e.g., passport\/UMID\/driver\u2019s license), with ID numbers and issuing agencies.<\/li>\n
                                  • If any signatory signed via attorney-in-fact: attach\u00a0SPA<\/strong>\u00a0and validate.<\/li>\n
                                  • Use\u00a0acknowledgment<\/strong>\u00a0(not jurat) for a deed of conveyance.<\/li>\n<\/ul>\n
                                    \n

                                    6) Model skeleton (for drafting)<\/h2>\n

                                    EXTRA-JUDICIAL SETTLEMENT OF ESTATE WITH ABSOLUTE SALE<\/strong><\/p>\n

                                    KNOW ALL MEN BY THESE PRESENTS:<\/strong><\/p>\n

                                    WHEREAS<\/strong>, [Name of Decedent], Filipino, died\u00a0intestate<\/strong>\u00a0on [date] in [place], leaving no will and no outstanding debts;\u00a0WHEREAS<\/strong>, the compulsory heirs are: [Heir A], [Heir B], \u2026 with relationships [spouse\/child\/etc.], all of legal age (or duly represented as follows: [name of guardian\/attorney-in-fact], under [Court Order\/SPA] dated [date]);\u00a0WHEREAS<\/strong>, the estate includes the real property described as follows: \u2013\u00a0TCT\/CCT No.<\/strong>\u00a0[];\u00a0Lot\/Block\u00a0[<\/strong>];\u00a0Area<\/strong>\u00a0[] sq.m.;\u00a0Location\u00a0[Barangay\/City\/Province];\u00a0Tax Dec. Nos.\u00a0[<\/strong>];\u00a0Boundaries<\/strong>\u00a0[optional text or \u201cper title\u201d].<\/p>\n

                                    NOW, THEREFORE<\/strong>, for and in consideration of the foregoing, the heirs hereby\u00a0settle and adjudicate<\/strong>\u00a0the above property\u00a0unto themselves<\/strong>\u00a0in the following undivided shares: [heir shares]; and\u00a0thereafter<\/strong>, the\u00a0SELLERS-HEIRS<\/strong>\u00a0do hereby\u00a0SELL, TRANSFER, and CONVEY<\/strong>\u00a0absolutely unto\u00a0[Buyer]<\/strong>, Filipino, of legal age, with residence at [address], and TIN [____], the above-described property for and in consideration of\u00a0P[amount]<\/strong>, Philippine currency, the receipt of which is hereby acknowledged to the Sellers-Heirs\u2019 full satisfaction.<\/p>\n

                                    The Sellers-Heirs\u00a0warrant<\/strong>\u00a0lawful ownership and right to sell; that the property is free from all liens and encumbrances\u00a0except<\/strong>\u00a0those annotated on title, including the\u00a0Rule 74 two-year lien<\/strong>, and undertake to sign any document necessary to effect transfer and registration. Risk and possession shall pass to the Buyer upon [execution\/full payment\/registration\u2014choose].<\/p>\n

                                    The parties agree that\u00a0[allocate taxes\/fees here]<\/strong>.<\/p>\n

                                    The Heirs undertake to cause\u00a0publication<\/strong>\u00a0of the fact of this extrajudicial settlement\u00a0once weekly for three (3) consecutive weeks<\/strong>\u00a0in a newspaper of general circulation, and acknowledge any obligations under\u00a0Rule 74<\/strong>; if applicable, the Heirs shall post the\u00a0bond<\/strong>\u00a0required by law for personal properties included herein.<\/p>\n

                                    IN WITNESS WHEREOF<\/strong>, the parties have signed this instrument this [date] at [place], Philippines.<\/p>\n

                                    [Signature blocks of all Heirs and Buyer, with names typed, TINs, and IDs indicated]<\/p>\n

                                    ACKNOWLEDGMENT<\/strong>\u00a0(Standard Philippine notarial acknowledgment form, indicating competent evidence of identity, Doc. No., Page No., Book No., Series of [year])<\/p><\/blockquote>\n

                                    Tip:<\/em>\u00a0Keep\u00a0technical descriptions<\/strong>\u00a0exactly as they appear on the CTC of title (attach as\u00a0Annex \u201cA\u201d<\/strong>). Attach court orders, SPAs, and IDs as annexes.<\/p>\n

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                                    7) Tax & fee overview (practical)<\/h2>\n
                                      \n
                                    • Estate Tax<\/strong>: Computed on the\u00a0net estate<\/strong>\u00a0(assets less allowable deductions).\u00a0File the estate tax return<\/strong>\u00a0and pay, then secure the\u00a0Estate CAR<\/strong>. Late filing incurs\u00a0surcharge\/interest\/penalties<\/strong>.<\/li>\n
                                    • CGT vs CWT<\/strong>\u00a0(sale portion): For most individual sellers of capital real property,\u00a0CGT (final tax)<\/strong>\u00a0applies; business sellers may have\u00a0CWT\/VAT<\/strong>\u00a0considerations instead.<\/li>\n
                                    • DST<\/strong>: Applies to deeds of sale of real property.<\/li>\n
                                    • Local Transfer Tax<\/strong>: Paid to the LGU where the property is located.<\/li>\n
                                    • Registration Fees<\/strong>: Payable to the RD upon issuance of new title.<\/li>\n<\/ul>\n

                                      Because tax rules change, ask your tax preparer or BIR officer\u00a0what rates\/forms are current<\/strong>\u00a0for your specific case and whether the BIR will issue\u00a0two CARs<\/strong>\u00a0(estate + sale) for your EJS-AS.<\/p><\/blockquote>\n

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                                      8) Publication: form & proof<\/h2>\n
                                        \n
                                      • Publish a\u00a0\u201cNotice of Extrajudicial Settlement\u201d<\/strong>\u2014a short ad naming the decedent, heirs, and basic property identification\u2014once weekly for 3 weeks<\/strong>.<\/li>\n
                                      • Keep the\u00a0newspaper clippings<\/strong>\u00a0(all three issues) and the\u00a0publisher\u2019s affidavit<\/strong>; the RD and BIR often require these.<\/li>\n<\/ul>\n

                                        Sample Notice text (for the newspaper)<\/strong><\/p>\n

                                        Notice is hereby given<\/strong>\u00a0that the estate of the late [Decedent], who died on [date] in [place], has been\u00a0extrajudicially settled<\/strong>\u00a0among his\/her heirs [Heir A, Heir B, \u2026] and\u00a0simultaneously sold<\/strong>\u00a0to [Buyer] per document titled \u201cExtra-Judicial Settlement of Estate with Absolute Sale\u201d executed on [date] and to be filed with the Registry of Deeds of [City\/Province]. All persons having claims against the estate are hereby notified to present the same within the period provided by law.<\/p><\/blockquote>\n

                                        \n

                                        9) Common pitfalls (and how to avoid them)<\/h2>\n
                                          \n
                                        1. Missing an heir.<\/strong>\u00a0Do a thorough\u00a0family tree + PSA record<\/strong>\u00a0sweep. Obtain affidavits if there are\u00a0no other heirs<\/strong>.<\/li>\n
                                        2. Minors\u2019 shares sold without authority.<\/strong>\u00a0Secure\u00a0guardianship<\/strong>\u00a0and\u00a0court approval to sell<\/strong>\u00a0beforehand.<\/li>\n
                                        3. Unpaid estate obligations.<\/strong>\u00a0Check for loans, taxes, liens, and\u00a0estate expenses<\/strong>. If there are debts,\u00a0settle or secure creditor consents<\/strong>\u00a0before executing the deed.<\/li>\n
                                        4. Wrong technical description.<\/strong>\u00a0Use the\u00a0exact<\/strong>\u00a0metes and bounds from the latest\u00a0CTC<\/strong>\u00a0of title; attach as an annex.<\/li>\n
                                        5. Skipping publication<\/strong>\u00a0or losing proofs. Publication is not a mere formality; keep\u00a0all proofs<\/strong>.<\/li>\n
                                        6. Tax timing errors.<\/strong>\u00a0BIR processing for\u00a0two CARs<\/strong>\u00a0on an EJS-AS requires correct sequencing and complete forms; mismatched values or dates cause delays.<\/li>\n
                                        7. Inconsistent consideration.<\/strong>\u00a0The\u00a0selling price<\/strong>\u00a0must meet or exceed\u00a0zonal\/fair market value<\/strong>; otherwise taxes may be recomputed on the higher value.<\/li>\n
                                        8. No spousal consent.<\/strong>\u00a0Obtain it whenever an heir\u2019s property regime suggests the share is conjugal\/community.<\/li>\n
                                        9. Undisclosed tenancy\/occupants.<\/strong>\u00a0Address possession and\u00a0deliverability<\/strong>\u00a0in the deed.<\/li>\n
                                        10. Assuming amnesties or special programs apply.<\/strong>\u00a0Always confirm current\u00a0BIR rules<\/strong>\u00a0before relying on them.<\/li>\n<\/ol>\n
                                          \n

                                          10) Practical workflow you can follow<\/h2>\n
                                            \n
                                          • Step 1: Heirs\u2019 conference.<\/strong>\u00a0Confirm heirs, marital regimes, minors, debts; decide whether to\u00a0sell now<\/strong>\u00a0or first transfer to heirs then sell.<\/li>\n
                                          • Step 2: Document gathering.<\/strong>\u00a0Titles, tax declarations, PSA documents, IDs, court papers (if any).<\/li>\n
                                          • Step 3: BIR (Estate).<\/strong>\u00a0Get estate TIN, file return, pay estate tax, secure\u00a0Estate CAR<\/strong>.<\/li>\n
                                          • Step 4: Draft EJS-AS.<\/strong>\u00a0Bake in all consents, representations, and annexes. Pre-clear with the\u00a0BIR examiner<\/strong>\u00a0if required locally.<\/li>\n
                                          • Step 5: Notarize & Publish.<\/strong>\u00a0Keep proofs.<\/li>\n
                                          • Step 6: BIR (Sale).<\/strong>\u00a0Pay\u00a0CGT\/CWT and DST<\/strong>; secure\u00a0Sale CAR<\/strong>.<\/li>\n
                                          • Step 7: LGU & RD.<\/strong>\u00a0Pay\u00a0local transfer tax<\/strong>; register the deed with\u00a0RD<\/strong>\u00a0to obtain new\u00a0TCT\/CCT<\/strong>\u00a0in buyer\u2019s name.<\/li>\n
                                          • Step 8: Assessor.<\/strong>\u00a0Update\u00a0Tax Declarations<\/strong>.<\/li>\n
                                          • Step 9: Handover.<\/strong>\u00a0Deliver owner\u2019s duplicate title & documents to buyer; arrange possession\/turnover.<\/li>\n<\/ul>\n
                                            \n

                                            11) Buyer protections (what buyers should look for)<\/h2>\n
                                              \n
                                            • Chain of title<\/strong>\u00a0(CTC of title, encumbrances section).<\/li>\n
                                            • Complete heirs & authorities<\/strong>\u00a0(minors, SPAs, court orders).<\/li>\n
                                            • Publication proofs<\/strong>\u00a0and\u00a0Rule 74 annotation<\/strong>.<\/li>\n
                                            • Two CARs<\/strong>\u00a0(estate + sale) if the RD\/BIR in that locality process them separately.<\/li>\n
                                            • Tax clearance<\/strong>\u00a0for real property taxes and up-to-date tax declarations.<\/li>\n
                                            • Vacant possession<\/strong>\u00a0terms and timeline.<\/li>\n<\/ul>\n
                                              \n

                                              12) Heirs\u2019 protections<\/h2>\n
                                                \n
                                              • Indemnities among heirs<\/strong>\u00a0re: undisclosed debts\/heirs.<\/li>\n
                                              • Allocation of taxes and costs<\/strong>\u00a0stated clearly (avoid vague \u201cshared equally\u201d if shares differ).<\/li>\n
                                              • Escrow<\/strong>\u00a0or\u00a0split signing<\/strong>\u00a0(release of notarized originals only upon proof of tax payments or bank loan take-out).<\/li>\n
                                              • Retention for move-out<\/strong>\u00a0if property is occupied.<\/li>\n<\/ul>\n
                                                \n

                                                13) FAQ-style quick answers<\/h2>\n
                                                  \n
                                                • Can we EJS-AS if there\u2019s a will?<\/strong>\u00a0No\u2014wills generally require\u00a0probate<\/strong>\u00a0first.<\/li>\n
                                                • What if one heir refuses?<\/strong>\u00a0EJS requires\u00a0unanimous consent<\/strong>; otherwise, consider\u00a0judicial partition<\/strong>.<\/li>\n
                                                • Is publication still needed if everyone agrees?<\/strong>\u00a0Yes\u2014publication is required<\/strong>.<\/li>\n
                                                • Do we always need two CARs?<\/strong>\u00a0Often yes for EJS-AS (one\u00a0Estate<\/strong>, one\u00a0Sale<\/strong>), but practices can vary\u2014prepare for both.<\/li>\n
                                                • Can we skip estate tax and go straight to sale taxes?<\/strong>\u00a0No. The\u00a0estate transfer<\/strong>\u00a0must be taxed\/cleared before (or together with) the\u00a0sale<\/strong>.<\/li>\n
                                                • When does the buyer\u2019s title come out?<\/strong>\u00a0After\u00a0registration<\/strong>\u00a0at the RD and issuance of new TCT\/CCT; processing time varies by locality.<\/li>\n<\/ul>\n
                                                  \n

                                                  14) Smart drafting tips<\/h2>\n
                                                    \n
                                                  • Put the\u00a0EJS (adjudication)<\/strong>\u00a0and\u00a0Sale<\/strong>\u00a0in clearly\u00a0separated sections<\/strong>\u00a0within one deed.<\/li>\n
                                                  • Make the\u00a0considerations<\/strong>\u00a0(estate vs sale) and\u00a0values<\/strong>\u00a0consistent across BIR filings, deed, and tax declarations.<\/li>\n
                                                  • Enumerate\u00a0all annexes<\/strong>\u00a0and reference them (Annex \u201cA\u201d technical description, \u201cB-1 to B-n\u201d IDs, \u201cC\u201d SPA, \u201cD\u201d court order, \u201cE-1 to E-3\u201d publication proofs, etc.).<\/li>\n
                                                  • Include a\u00a0catch-all further-assurances clause<\/strong>\u00a0obligating parties to sign additional documents required by BIR\/RD\/LGU.<\/li>\n<\/ul>\n
                                                    \n

                                                    15) Closing note<\/h2>\n

                                                    An\u00a0EJS with Absolute Sale<\/strong>\u00a0is efficient when all statutory conditions are met, documentation is complete,\u00a0publication is properly done<\/strong>, and\u00a0taxes are paid in the right order<\/strong>. The most common causes of delay or rejection are\u00a0missing heirs\/authorities<\/strong>,\u00a0publication lapses<\/strong>,\u00a0tax miscomputations<\/strong>, and\u00a0technical-description errors<\/strong>. A short consult with a\u00a0Philippine lawyer and a tax preparer<\/strong>\u00a0before signing will usually save weeks of rework.<\/p>\n

                                                    If you\u2019d like, I can turn this into a\u00a0fill-in-the-blanks template<\/strong>\u00a0tailored to your facts (names, title numbers, values, tax allocation, minors\/guardianship, etc.).<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n