DOCUMENTARY REQUIREMENTS FOR FILING OF ESTATE TAX RETURN

CHECKLIST OF REQUIREMENTS

Party
Requirements Responsibl Remarks
e
1 Notice of Death duly received by the BIR, if gross estate exceeds P20,000 for deaths
occurring on or after Jan. 1, 1998; or if the gross estate exceeds P3,000 for deaths
occurring prior to January 1, 1998
2 Certified true copy of the Death Certificate
3 Deed of Extra-Judicial Settlement of the Estate, if the estate is settled extra judicially
4 Court Orders/Decision, if the estate is settled judicially;
5 Affidavit of Self-Adjudication and Sworn Declaration of all properties of the Estate
6 A certified true copy of the schedule of partition of the estate and the order of the court
approving the same, if applicable
7 Certified true copy(ies) of the Transfer/Original/Condominium Certificate of Title(s) of
real property(ies) (front and back pages), if applicable
8 Certified true copy of the latest Tax Declaration of real properties at the time of death, if
applicable
9 "Certificate of No Improvement" issued by the Assessor's Office declared properties
have no declared improvement or Sworn Declaration/Affidavit of No Improvement by at
least one (1) of the transferees
1 Certificate of Deposit/Investment/Indebtedness owned by the decedent and the
0 surviving spouse, if applicable
1 Photo copy of Certificate of Registration of vehicles and other proofs showing the
1 correct value of the same, if applicable
1
2 Photo copy of certificate of stocks, if applicable
1
3 Proof of valuation of shares of stocks at the time of death, if applicable
For listed stocks - newspaper clippings or certification from the Stock Exchange
For unlisted stocks - Audited Financial Statements duly certified by an independent
certified public accountant with computation of fair market value per share at the time
of death
1
4 Proof of valuation of other types of personal property, if applicable
1
5 Proof of claimed tax credit, if applicable
1 CPA Statement on the itemized assets of the decedent, itemized deductions from gross
6 estate and the amount due if the gross value of the estate exceeds two million pesos, if
applicable
1
7 Certification of Barangay Captain for claimed Family Home
1 Duly notarized Promissory Note for "Claims against the Estate" arising from Contract of
8 Loan
1 Accounting of the proceeds of loan contracted within three (3) years prior to death of
9 the decedent
2
0 Proof of the claimed "Property Previously Taxed"
2
1 Proof of claimed "Transfer for Public Use"
2
2 Copy of Tax Debit Memo used as payment, if applicable