STEPS IN EXTRAJUDICIAL PARTITION

The step by step procedure for extrajudicial partition of estate is as follows:

1. Prepare a “Deed of Extrajudicial Settlement of Estate andAdjudication of Estate” to be signed by

all of the heirs, which must contain the following information:

 That the decedent left no will;

 That the decedent left no debt;

 Each heir’s relationship to the decedent (e.g. spouse, son, daughter, father, mother etc.);

 That they are the decedent’s only surviving heirs;

 An enumeration and a brief description of the decedent‘s properties, both real and personal,
which the heirs are now dividing among themselves.

2. The “Deed of Extrajudicial Settlement and Adjudication of Estate” should be notarized before a
Notary Public after all the heirs have signed it.

3. “Deed of Extrajudicial Settlement and Adjudication of Estate” will be published in a newspaper of

general circulation once a week for three (3) consecutive weeks.

4. Estate Taxes should be paid before the Bureau of Internal Revenue (BIR).

5. The notarized “Deed of Extrajudicial Settlement and Adjudication of Estate” shall be registered with
the Register of Deeds.

Steps and Procedures in Transferring a Title in the Philippines

Agency Activity Requirements Duration

1. Local few
Notarization Deed of Absolute Sale (DOAS)
Attorney minutes
Affidavit of No
2.
Improvement (if there is Tax Declaration, Photocopy of
Assessors 1 Day
no house built on the DOAS, Residence Certificate
Office
land)
3. Land
Land Tax Receipt, Tax
Tax Order of Payment 1 Day
Declaration
Division
4.
Two Sets of DOAS and tax
Assessors Payment of Transfer Tax 1 day
declaration (photocopy)
Office
Payment of Documentary Title, Affidavit of No
5. BIR 30 days
Stamps and Expanded Improvement, certificate of no
 Withholding Tax (EWT) improvement, tax declaration,
tax receipt
Original copies of title/s, DOAS
6. Register with stamp, doc stamp receipt,
Registration of Title 5 days
of Deeds EWT receipt, tax clearance,
transfer tax, tax declaration
Request for a new copy of
7. Photocopy of new title, DOAS,
tax declaration of the lot
Assessors transfrer tax, tax declaration, 1 day
or house and lot under
Office tax receipt, tax clearance
the buyer’s name