Register the Death and Get Copies of the Certificate
The death is registered with the Local Civil Registrar of the place of death, usually by the hospital or the funeral parlour. Ask for several certified copies. Almost every later step needs one. A PSA copy follows once the record reaches the PSA.
Claim the Funeral and Survivor Benefits
SSS, GSIS, Pag-IBIG, an employer, a union or an insurer may pay funeral, death or survivor benefits. Each has its own form and deadline, so file early.
List the Property and the Heirs, and Look for a Will
Gather the titles, Tax Declarations, bank details and car registrations. Work out who the heirs are. If there is a will, it must go through the court (probate) before anything is divided under it.
Divide the Property Among the Heirs
If there is no will and no debts, and the heirs agree, they can sign an agreement before a notary, called an Extrajudicial Settlement. A sole heir signs an Affidavit of Self-Adjudication. Either way it is published in a newspaper once a week for three weeks. Heirs who want to give up their share sign a waiver.
File the Estate Tax Return
The estate tax is 6% of what the person left after deductions (the net estate), and the return is due within one year of the death. Once the tax is paid, the BIR issues its go-signal for the transfer (an eCAR) for each property.
Transfer the Titles and Accounts to the Heirs
With the eCAR and the settlement, the Registry of Deeds issues new titles to the heirs, and the LTO transfers the cars. Banks release deposits once they see the settlement and the BIR papers.
Not legal advice. This is general information. For advice on your own situation, consult a lawyer. If you cannot afford one, the Public Attorney's Office (PAO) or an IBP legal aid office may help for free.
Government fees, rules and requirements change, so always check with the office concerned before you go. Last reviewed October 8, 2026.