31/05/2025
Explaining estate tax payment without EJS
In the Philippines, estate tax payment without an extrajudicial settlement (EJS) is possible, despite the typical requirement for settlement when there are multiple heirs. Heirs can pay the tax directly to the Bureau of Internal Revenue (BIR) even if settlement isn’t completed, but they need to submit proper documents like a certified death certificate, list of properties, and identification. However, the final settlement (EJS or court order) is necessary for property title transfer. BIR Form 1801, attachments, and estate tax amnesty laws factor into this process.
Doing so suspends surcharges, interest and—in many cases—secures the one-time Estate Tax Amnesty before it lapses on 14 June 2025. What it does not do is transfer ownership; titles and shares remain in the name of the decedent (or “the Estate of …”) until a settlement instrument is produced.
Send a message to learn more
