Documentary Requirements for Estate Tax

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Whether you are purchasing land or considering owning real estate, one of the first things you need to check is if the estate tax due on the property has been paid. This is especially true if the property is not registered (certificate of title) or declared (tax declaration) in the name of the owner.

Before property may be registered or declared in the name of owner, the corresponding taxes must be paid. Depending on how the property was transferred to the current owner, the type of transfer tax may differ.

When the property is inherited, what the registered or declared owner paid to have the property transferred to his name is ESTATE TAX. Below are the usual requirements that you need to submit to the Bureau of Internal Revenue (BIR) before paying estate tax.

  1. Notice of Death – if still within filing period of 2 months after date of death. If otherwise, to compromise penalty.
  2. TIN of the Deceased and Heirs
  3. Death Certificate duly dry-sealed by the Civil Registrar (with doc stamps affixed thereto and certification fee)
  4. Certificate of Property Land Holdings of the decedent as of the time of death issued by the Provincial / City / Municipal Assessor with official seal and doc stamps affixed thereto and a certification fee of the following: a) Municipality / City of the Decedent’s residence at the time of death; b) Province; c) neighboring cities, municipalities
  5. Original / Certified True Copies of the Tax Declaration – (with doc stamps affixed thereto and certification fee) of all the properties enumerated in the Certificate of Property Land Holdings duly sealed by the Office of the Provincial / City / Municipal Assessor. Effectivity date of tax declarations must be NEAREST to the date of DEATH.
  6. Certification from the Assessor’s Office – that the tax declaration presented (year ____ is still existing and no new assessment or revision has been made up to the DATE OF DEATH of the decedent.
  7. Original / Certified true copies of OCT/TCT – (with doc stamps affixed thereto and certification fee issued by the Register of Deeds)
  8. Certificate of No Improvement – issued by the Assessor on the Property/ies in the tax declarations if no improvement
  9. History of Ownership of the lot inherited or TRACER
  10. Deed of Extrajudicial or Partition or Affidavit of Adjudication – (duly notarized) or in case of judicial partition, copy of the court order, and any alteration should be certified by the Notary Public (attached doc stamps affixed to the original copy of the Deed)
  11. Vicinity Map – showing therein the exact location of the properties
  12. Special Power of Attorney – of the processor / authorized representative must be attached to the docket
  13. Valid IDs – (original for presentation and two photocopies to be attached to the docket) – of: a) processor / authorized representative; and b) authorized administrator / heir
  14. If died after August 28, 1992, Certification of the Barangay Captain as to residence of the decedent if claiming Family Home
  15. If has bank deposit, Bank Certification as to balance of the account at the time of death and a photocopy of the Passbook, if there’s any
  16. Motor Vehicles, original and photocopy of the CAR Registration
  17. Stock Certificates – original and photocopy of the certificates, if traded, PSC quotation (newspaper clipping at the time of death). If not traded, Financial Statement of the issuing Corporation.
  18. Estate Tax Return (BIR Form 1801) with Bank OR
  19. P100.00 Certification Fee and P15.00 documentary stamps issued by the BIR cashier.

SOURCE: Checklist of Documentary Requirements (CDR) Estate Tax from BIR

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