Affidavit of Self-Adjudication for a Sole Heir (Philippines)

Direct answer: A sole heir in the Philippines can take a parent’s whole estate without going to court by signing an Affidavit of Self-Adjudication under Rule 74, Section 1 of the Rules of Court. It works only if the parent left no will and no unpaid debts, and you are truly the only heir. You must publish the affidavit once a week for three consecutive weeks, post a bond equal to the personal property, pay 6% estate tax, get the BIR eCAR, and register with the Registry of Deeds.

This guide covers one situation: you are the only heir of a parent who died without a will, and you want the titled land and bank account in your name. If two or more heirs share the estate, read the full guide to extrajudicial settlement of estate, its requirements and common problems instead.

Legal basis

Authority	What it says	How it applies here
Rule 74, Sec. 1[1]	If the decedent left no will and no debts and there is only one heir, that heir may adjudicate the entire estate to himself by affidavit filed with the Register of Deeds.	This is the legal source of the Affidavit of Self-Adjudication.
Rule 74, Sec. 1[1]	The sole heir must file, with the affidavit and as a condition for filing it, a bond equal to the value of the personal property involved.	The bank deposit, car or shares count. Land does not enter the bond amount.
Rule 74, Sec. 1[1]	The settlement must be published in a newspaper of general circulation in the manner of Sec. 2, which is once a week for three consecutive weeks.	Keep the affidavit of publication and the newspaper clippings.
Rule 74, Sec. 4[1]	For two years after distribution, a deprived heir or unpaid creditor can go after the bond and the real estate, despite any transfer.	Annotated on the new title.
Civil Code Arts. 777 and 1001[2]	Succession rights pass at the moment of death. A widow or widower who survives with the decedent’s brothers and sisters gets one-half; the siblings get the other half.	Shows why a surviving spouse is often not a sole heir.
NIRC Secs. 84, 86, 90, 91 and 97, as amended[3][4]	6% estate tax; ₱5,000,000 standard deduction; return due within one year of death; 6% final withholding tax on bank withdrawals after the depositor’s death.	BIR clearance comes before transfer.

Are you really the sole heir?

Self-adjudication rests on one sworn fact: no one else inherits.

In Rebusquillo v. Spouses Gualvez, a daughter swore that she was the only daughter and sole heir of her father. She was not; she had siblings. The Supreme Court held that the affidavit was invalid, called the false statement perjury, and reinstated the rights of all the legitimate heirs.^[5]

In Treyes v. Larlar, a widower executed two affidavits of self-adjudication over fourteen properties and got new titles in his name alone. His wife had no children, but she left seven siblings. Under Article 1001, the widower was entitled to only one-half; the siblings shared the other half. The Court also held that the siblings could sue to annul the affidavits and recover their shares without first getting a court declaration that they were heirs.^[6]

Your situation	Sole heir?	Use
Only child; other parent already dead; no half-siblings of any kind	Usually yes	Affidavit of Self-Adjudication
Only child, but the other parent is still alive	No. The surviving spouse also inherits.	Deed of extrajudicial settlement
Surviving spouse; no children; decedent’s parents dead; decedent has living siblings	No. Art. 1001 gives the siblings one-half.	Deed of extrajudicial settlement
Only legitimate child, but the parent had a child outside marriage	No. That child is also an heir.	Deed of extrajudicial settlement or court

If you are unsure who the heirs are, start with who inherits when someone dies without a will and check the list of compulsory heirs. The answer depends on facts only you can confirm, such as a parent’s earlier marriage, so check PSA records first.

Requirements and evidence

Rule 74 sets four conditions, each needing proof.^[1]

Condition	Evidence to keep
No will	Your sworn statement. If a will turns up, it goes to probate.
No debts (or debts already paid)	Official receipts for hospital, funeral, loan and card balances; bank certification of no outstanding loans. If debts remain unpaid, consider how a deceased parent’s debts are handled before you proceed.
Only one heir	PSA death, birth and marriage certificates; advisory on marriages where relevant.
Public instrument filed with the Registry	Notarized affidavit; bond; affidavit of publication; registration receipts.

The bond is often overlooked. Rule 74 makes it a condition precedent to filing the affidavit with the Registry, in an amount equal to the value of the personal property as certified under oath.^[1] If the estate is only land, there may be no personal property to bond, but say so in the affidavit.

Estate tax, eCAR and the bank account

The NIRC, as amended by the TRAIN law, requires an estate tax return for any estate with registered property such as land, regardless of its value, because a BIR clearance is a condition for transferring that property.^[3]

• Rate: 6% of the net estate.^[3]
• Standard deduction: ₱5,000,000, with no receipts needed.^[3]
• Family home: deductible up to ₱10,000,000 of its current fair market value.^[3]
• Deadline: within one year from the date of death.^[3]
• Where: electronically or manually with any authorized agent bank, Revenue District Office or authorized tax software provider.^[4]
• CPA statement: required if the gross estate exceeds ₱5,000,000.^[3]

These figures apply to deaths under the amended NIRC. If your parent died years ago, older rates and rules may apply; confirm with the RDO. For the full computation, read what heirs must pay in estate tax before a transfer, then follow the steps to get the eCAR for inherited property.

The bank account. Section 97 lets a bank that knows of the depositor’s death allow withdrawals, subject to a 6% final withholding tax.^[3] Banks set their own documentary requirements; expect to show the death certificate, the published affidavit and BIR documents.

Worked example

Facts. Lourdes Mendoza, a widow, died in Lipa City on March 3, 2026, with no will. Her husband Ramon died in 2015. Their only child is Carlo. PSA records show no other marriage and no other children. Lourdes left a titled 300-square-meter vacant lot in Lipa City with a BIR fair market value of ₱5,800,000 and a savings account of ₱650,000. Her hospital bill was fully paid.

Can Carlo self-adjudicate? Yes. No will, no unpaid debts, and Carlo is the only heir.

Bond. The only personal property is the ₱650,000 deposit, so the bond is ₱650,000.^[1]

Estate tax. Gross estate: ₱5,800,000 + ₱650,000 = ₱6,450,000. Less standard deduction of ₱5,000,000. Net taxable estate: ₱1,450,000. Estate tax at 6%: ₱87,000. The lot is vacant, so no family-home deduction. Because the gross estate exceeds ₱5,000,000, the return needs a CPA-certified statement.^[3] Ask the RDO how any 6% tax withheld on bank withdrawals is reflected in the return.

Deadline. The return is due by March 3, 2027.

The two-year lien and later challenges

After registration, the Registry annotates Rule 74, Section 4 on the new title. For two years after distribution, the bond and the land remain answerable to creditors and to any heir who was deprived of a share, even if you sell or mortgage the property in the meantime.^[1]

The two years do not protect an affidavit that was false from the start. The Court held in Sampilo v. Court of Appeals, a case involving a widow’s affidavit of self-adjudication, that the Section 4 bar applies only to persons who participated in or had notice of the settlement, and only when Section 1 was strictly followed. It treated the excluded heir’s fraud-based claim under a four-year period that had not lapsed.^[8] In Cua v. Vargas, the Court held that newspaper publication is not constructive notice to heirs who did not take part, because it is notice after the fact.^[7]

So an omitted heir can still sue. See what an heir left out of an estate settlement can do and the remedy of reconveyance of inherited property.

Step-by-step process

1. Confirm you are the sole heir. Who: you. Where: PSA. Deadline: before signing. Cost: check current fees with PSA.
2. Gather property records. Who: you. Where: Registry of Deeds (certified TCT), Assessor (tax declaration), Treasurer (tax clearance), bank (balance as of date of death). Cost: check current fees with each office.
3. Notarize the affidavit. Where: a notary public, or a Philippine embassy or consulate if you are abroad. Cost: check with the notary.
4. Publish. Who: a newspaper of general circulation. When: once a week for three consecutive weeks. Get the affidavit of publication.^[1] Cost: ask the newspaper for its rate.
5. File the estate tax return and pay. Who: you, with a CPA if the gross estate exceeds ₱5,000,000. Where: AAB, RDO or authorized tax software. Deadline: one year from death.^[3][4]
6. Secure the eCAR. Where: the RDO with jurisdiction over the decedent’s residence. Submit the BIR’s documentary checklist.
7. Register. Where: Registry of Deeds where the land lies. File the affidavit, bond, proof of publication, eCAR and owner’s duplicate title. Cost: registration fees; check current fees with the Registry of Deeds.
8. Transfer the tax declaration at the Assessor’s Office; ask the Treasurer about local transfer tax.
9. Claim the deposit at the bank with the documents above.

The land-registration leg mirrors the steps in transferring a land title from a deceased parent.

Documents to prepare

• PSA death certificate of the decedent
• PSA birth, marriage and death records proving you are the only heir
• Owner’s duplicate TCT, certified true copy, tax declaration and tax clearance
• Bank certificate of the deposit balance as of the date of death
• Notarized Affidavit of Self-Adjudication
• Bond equal to the value of the personal property
• Affidavit of publication with newspaper clippings for the three weeks
• Estate tax return, proof of payment, CPA statement if required, and eCAR
• Valid IDs, your TIN and the estate’s TIN

Common mistakes

• Ignoring the surviving spouse or siblings. A widow or widower is rarely a sole heir if the decedent had siblings, nieces or nephews.^[2][6]
• Skipping the bond when there is a bank account or vehicle. The Registry can refuse the filing.^[1]
• Waiting past one year to file the estate tax return, which invites penalties and interest.^[3]
• Selling within two years without warning the buyer about the Section 4 annotation.^[1]
• Using self-adjudication with unpaid debts. If creditors are unpaid, the summary route is the wrong tool; judicial settlement may be required.

Frequently asked questions

Can a surviving spouse execute an affidavit of self-adjudication?

Only if no one else inherits. If the decedent left children, they inherit with the spouse. If there are no children or parents but there are brothers, sisters, nephews or nieces, Article 1001 gives them one-half. In Treyes v. Larlar, a widower’s affidavits of self-adjudication were challenged by his late wife’s seven siblings for this reason.

What happens if I falsely claim to be the only heir?

The affidavit is void and the titles issued on it can be cancelled. In Rebusquillo v. Spouses Gualvez, the Supreme Court annulled an affidavit in which a daughter falsely swore she was the sole heir, describing the false statement as perjury. The omitted heirs can sue to annul the affidavit and recover their shares without first obtaining a judicial declaration of heirship.

How long does the publication requirement take?

Rule 74 requires publication once a week for three consecutive weeks in a newspaper of general circulation, so allow at least three weeks plus the time the newspaper needs to issue its affidavit of publication. Publication does not bind heirs who did not take part, because the Supreme Court treats it as notice after the fact.

Can I sell the land right after the title is transferred to me?

You can, but the new title carries the Rule 74, Section 4 annotation for two years after distribution. During that period the land remains answerable to unpaid creditors and to any deprived heir, even in a buyer’s hands. Expect buyers and banks to be cautious.

Is there estate tax if the estate is worth less than ₱5,000,000?

Usually the tax due is zero, because the ₱5,000,000 standard deduction covers it. You still have to file an estate tax return if the estate includes land, a vehicle or shares, since a BIR clearance is required before those can be transferred. Without the eCAR, the Registry of Deeds will not issue a title in your name.

What to do next

• This week: order PSA records and list every possible heir.
• Then: have the affidavit notarized, post the bond, and book the three-week publication.
• Before the one-year mark: file the estate tax return and apply for the eCAR.
• If another heir exists: switch to a deed of extrajudicial settlement signed by everyone.

Related CivilLaw.ph guides

• Extrajudicial Settlement of Estate: Requirements, Steps, and Common Problems
• Who Inherits When Someone Dies Without a Will?
• Estate Tax in the Philippines: What Heirs Need to Pay
• How to Get an eCAR for Inherited Property
• Can You Challenge an Extrajudicial Settlement After It Was Signed?
• Legitime (glossary)
• Civil Code Book III: Modes of Acquiring Ownership, including Succession

Sources and legal citations

Statutes and rules

• [1] Rules of Court, Rule 74 (Summary Settlement of Estates), Secs. 1, 2 and 4. Lawphil
• [2] Civil Code of the Philippines (Republic Act No. 386), Arts. 777 and 1001, as quoted in Treyes v. Larlar [6]. Lawphil
• [3] Tax Reform for Acceleration and Inclusion (TRAIN) Law, Republic Act No. 10963, amending NIRC Secs. 84, 86, 90, 91 and 97. Lawphil
• [4] Ease of Paying Taxes Act, Republic Act No. 11976, amending NIRC Secs. 90 and 91. Lawphil

Supreme Court decisions

• [5] Rebusquillo v. Spouses Gualvez, G.R. No. 204029, June 4, 2014. Lawphil
• [6] Treyes v. Larlar, G.R. No. 232579, September 8, 2020 (En Banc). Lawphil
• [7] Cua v. Vargas, G.R. No. 156536, October 31, 2006. Lawphil
• [8] Sampilo v. Court of Appeals, G.R. No. L-10474, February 28, 1958. Lawphil

Editorially reviewed: October 6, 2026.