Getting an Inherited Property Ready for Sale: Documents and Checklist

Use this as a working preparation record

Mark Known, Unknown or Not Applicable in your private copy. Record evidence held, the person to confirm and the next action. Unknown means investigate; Not Applicable needs confirmation where the reason matters. This is not a legal eligibility test. Do not put sensitive identity or tax records in a public inquiry. Print a copy for private annotation; this page does not collect or save entries.

Tax and eCAR: record status, not assumptions

Ask a tax practitioner which date-of-death regime applies before estimating tax. Keep estate-tax liability, penalties/interest, eCAR (electronic Certificate Authorizing Registration), historical professional registration and any evidenced filing/cessation/update/open-case issue separate. Do not assume a practice-related issue applies to every estate. Estate-tax law · BIR guidance

RMC 75-2026 distinguishes tax filing/payment from eCAR, office jurisdiction and complete submissions; gathering records is not the published processing period. RMO 17-2026 distinguishes estate and sale/donation workflows: a combined instrument does not remove estate requirements. BIR guidance · ONETT guidance

The RA 11956 amnesty-availment period is historical. Later settlement proof for eCAR under a qualifying prior application is not a new application or reopened amnesty. Verify returns, payments and correspondence. Historical amnesty law · BIR clarification

Coordinate authority, originals and buyer requirements

Record settlement progress, publication evidence, court orders, title/owner’s duplicate, annotations, possession and current local tax records. An EJS or court order does not prove that all tax and registration work is complete. Review settlement and sale-authority questions.

Civil Code Articles 1874 and 1878 require written/special authority for the relevant real-property acts; general authorization is not automatically sufficient. Confirm the actual SPA wording, identity, relevant citizenship history and substantive eligibility separately. Foreign notarization, apostille or consular routes vary; a passport checklist does not decide landholding eligibility. Confirm originals and acceptance with the relevant BIR/RD, lender and overseas authority before execution. Civil Code · DFA guidance · Constitution

The complete 27-row checklist

Confirm the outstanding action

Assign outstanding confirmations to counsel, the tax practitioner, accepting office, lender or security requester/provider. Confirm the next action before promising a completion date.