REQUIREMENTS: EXTRAJUDICIAL SETTLEMENT OF ESTATE

A. GENERAL
a. PSA Copy of Death Certificate
b. Deed of Extrajudicial Settlement of Estate
i. 1 Photocopy of PSA Birth Certificate
ii. 1 Photocopy of Marriage Contract
iii. 5 Photocopies of 2 “valid” IDs with signature
c. 2 copies CTC of Title (bluish) AND original title
(yellowish/brownish)
d. 3 copies LATEST Tax Declaration and Tax Clearance and
Certificate of No Improvement, if any
i. If with improvements, request for same requirements
(e.g. Tax Declaration and Tax Clearance)
e. 3 copies of Tax Declaration each (land and improvements,
if any) AT THE TIME OF DEATH
f. 5 copies of Special Power of Attorney (SPA) signed by all
heirs/any heir
g. 5 copies of Special Power of Attorney (SPA) signed by the
heir in favor of authorized representative
h. TIN Verification (for those heirs with existing TIN)
i. 2 copies BIR Form 1904 (TIN Application for all heirs with
no TIN, including the DECEDENT)

B. ADDITIONAL
a. Affidavit of Publication (newspaper of general circulation at
least once a week for 3 consecutive weeks)
b. If one of the properties is the FAMILY HOME, request for 1
original copy of BARANGAY CERTIFICATION proving that
the property is the decedent’s family home at the time of
death
c. If decedent died on or before December 31, 2017:
i. Official receipts/proof of payment of
hospitalization/medical expenses within 1 year from
the time of death
 ii. Official receipts/proof of payment of Funeral
Expenses
d. If vehicle, original and photocopy of OR/CR (in this case,
valuation of independent appraiser is required)
e. If cash in bank, original and photocopy of bank
certification
f. If shares of stocks, original and photocopy of stock
certificate

C. ESTATE TAX AMNESTY (deadline: June 30, 2021) – 6% estate

tax without penalties (25% interest, 20% surcharge and
compromise penalties)
a. 3 copies BIR Form 2118-EA (ETAR)
b. 3 copies of 0621-EA (APR)