Practice Areas

Estate Settlement & Taxation

Settling an estate is where grief meets paperwork, and the paperwork does not wait. We handle the transfer of what a family has built — and the tax that has to be dealt with before anything can move.

How we can help

Most estates we are asked to fix were left alone for years. Property still sits in a grandparent’s name, the heirs have multiplied, the estate tax has compounded, and nothing can be sold or mortgaged until it is untangled. It is almost always solvable — it is simply cheaper and faster the earlier it is started.

We act for families settling an estate, for heirs in disagreement, and for taxpayers facing a BIR assessment. Where there is a deadline running, we will tell you plainly at the first meeting.

Estate Settlement

Extrajudicial settlement where the heirs agree, and judicial settlement where they do not. We handle the deed, the publication, the bond, and the registration so the transfer actually completes.

Estate Tax Filing

Computation, the BIR return, and the eCAR that the Register of Deeds will require before it transfers anything. We deal with long-unsettled estates and the penalties that have accrued on them.

Wills and Probate

Drafting notarial and holographic wills, probate proceedings, and contested matters such as preterition, disinheritance, and the legitime of compulsory heirs.

Transfer of Inherited Property

Moving title from a deceased owner to the heirs, including property that has sat untransferred for decades and estates where an heir cannot be located or refuses to sign.

Donations and Lifetime Transfers

Donor's tax, donation inter vivos and mortis causa, and structuring lifetime transfers so they are not later set aside as inofficious or disguised.

Tax Assessments and Disputes

Responding to a Letter of Authority, protesting a Preliminary or Final Assessment Notice within the deadlines, and appeals to the Court of Tax Appeals.

Estate and tax commentaries

92 commentaries by Atty. Adrian N. Vivas on estate settlement, succession, and tax.

Estate & Taxation

The Court of Tax Appeals: Jurisdiction

The CTA reviews tax and customs decisions, sitting in divisions and en banc, with appeals going to the Supreme Court. A guide.

January 12, 2026
Estate & Taxation

Fringe Benefit Tax

Benefits given to managerial and supervisory employees are taxed to the employer at a final rate on the grossed-up value. A guide.

March 26, 2026
Estate & Taxation

Local Business Tax and the Mayor's Permit

Businesses pay an annual local business tax to the city or municipality and must renew their mayor's permit each January. A guide.

April 8, 2026
Estate & Taxation

Percentage Tax vs. VAT

Businesses below the VAT threshold pay percentage tax instead; above it, VAT applies. A guide to the difference.

April 13, 2026
Estate & Taxation

De Minimis Benefits

Small benefits of relatively minor value are tax-exempt, within prescribed ceilings. A guide to de minimis benefits.

June 16, 2026
Estate & Taxation

BIR Audit and the Letter of Authority

A valid BIR audit requires a Letter of Authority; without it, the assessment is void. A guide to the audit process.

June 3, 2026
Estate & Taxation

Real Property Tax

Land and buildings are taxed annually by the LGU based on assessed value, with discounts for early payment and penalties for delay. A guide.

January 4, 2026
Estate & Taxation

Tax Amnesty and Compromise

The government sometimes offers a tax amnesty to settle past liabilities, and the BIR may compromise a tax assessment. A guide.

June 2, 2026
Estate & Taxation

Legacies and Devises in a Will

A will can leave specific gifts of personal property (legacies) or real property (devises) to named persons. A guide to how they work.

March 27, 2026
Estate & Taxation

Extrajudicial Settlement With Sale of Inherited Property

Heirs can settle an estate and sell the inherited property in one deed, but the two-year liability and publication rules still apply. A guide.

July 10, 2026
Estate & Taxation

Waiver and Repudiation of Inheritance

An heir may accept or reject an inheritance, and a repudiation must be express, total, and in a specific form. A guide.

March 23, 2026
Estate & Taxation

Escheat: When Property Goes to the State

When a person dies without heirs or property is left unclaimed, it may pass to the State through escheat. A guide.

January 16, 2026
Estate & Taxation

Requirements of a Valid Will

A will must follow strict formalities to be valid, whether notarial or holographic. A guide to the requirements of each.

February 7, 2026
Estate & Taxation

Who Are the Compulsory Heirs?

Certain relatives are entitled by law to a reserved share of the estate that cannot be taken away. A guide to who the compulsory heirs are.

January 30, 2026
Estate & Taxation

Right of Representation in the Collateral Line

Representation lets a grandchild or nephew inherit the share of a predeceased parent, but it works differently in the collateral line. A guide.

July 2, 2026
Estate & Taxation

Intestate Shares: Who Gets How Much

When a person dies without a will, the law fixes who inherits and in what shares. A guide to the intestate shares of heirs.

January 10, 2026
Estate & Taxation

Disinheritance and Its Grounds

A compulsory heir can be deprived of their legitime only for a legal cause stated in a will. A guide to valid disinheritance.

March 16, 2026
Estate & Taxation

Collation of Donations in Succession

Gifts a parent gave to an heir during life may have to be brought back into the estate to compute each heir's share. A guide to collation.

May 30, 2026
Estate & Taxation

Preterition of a Compulsory Heir

Leaving out a compulsory heir in the direct line entirely from a will can annul the will's distribution. A guide to preterition.

April 1, 2026
Estate & Taxation

Judicial vs. Extrajudicial Settlement of Estate

Heirs can settle a deceased person's estate out of court if they agree and there is no will or debt, or through court if they cannot. A guide.

February 16, 2026
Estate & Taxation

Donor's Tax: How It Works

Giving property as a gift triggers donor's tax at a flat 6% above an annual exemption. A guide to how donor's tax is computed and filed.

June 11, 2026
Estate & Taxation

Prescription of Tax Assessment and Collection

The BIR has limited periods to assess and collect taxes; beyond them, the taxpayer is protected. A guide to the tax prescriptive periods.

June 24, 2026
Estate & Taxation

Tax Assessment and the Taxpayer's Remedies

When the BIR assesses a deficiency tax, the taxpayer has a right to protest within strict deadlines. A guide to the assessment and protest process.

January 7, 2026
Estate & Taxation

Withholding Tax on Compensation

Employers deduct income tax from salaries and remit it to the BIR. A guide to withholding tax on compensation and the year-end adjustment.

February 7, 2026
Estate & Taxation

Incapacity and Unworthiness to Succeed

Some heirs are barred from inheriting by incapacity or unworthiness, such as those who harmed the deceased. A guide to who cannot inherit.

June 29, 2026
Estate & Taxation

Corporate Income Tax and the MCIT

Corporations pay income tax on their net income, with a minimum corporate income tax as a floor. A guide to corporate income tax and the MCIT.

February 13, 2026
Estate & Taxation

Partition and Warranty Among Co-Heirs

When heirs divide an estate, each warrants the others against eviction and hidden defects in their shares. A guide to partition and this warranty.

March 11, 2026
Estate & Taxation

Codicils and the Revocation of Wills

A will can be amended by a codicil or cancelled by revocation. A guide to how a codicil works and the ways a will is revoked.

April 29, 2026
Estate & Taxation

Local Taxes and the Community Tax Certificate (Cedula)

Local governments impose their own taxes, and individuals pay a community tax evidenced by a cedula. A guide to local taxes and the community tax.

February 25, 2026
Estate & Taxation

Escheat: When an Estate Has No Heirs

If a person dies with no will and no heirs, their estate goes to the State by escheat. A guide to how escheat works.

June 1, 2026
Estate & Taxation

Value-Added Tax (VAT) Basics and Exemptions

VAT is a tax on the sale of goods and services, with input-output crediting and important exemptions. A guide to how VAT works.

July 5, 2026
Estate & Taxation

Acceptance and Repudiation of Inheritance

An heir can accept or renounce an inheritance, and the choice has consequences, including for creditors. A guide to accepting and repudiating.

March 11, 2026
Estate & Taxation

Tax Refund and Tax Credit

Overpaid or erroneously paid taxes can be recovered by refund or tax credit, but only within a strict deadline. A guide to claiming them.

April 20, 2026
Estate & Taxation

Final Tax on Passive Income

Interest, dividends, royalties, and prizes are often taxed through a final withholding tax and not reported again. A guide to final taxes.

April 9, 2026
Estate & Taxation

Paano Gawin ang Extrajudicial Settlement ng Mana?

Namatay ang magulang at gusto ninyong hatiin ang mana nang hindi dumadaan sa korte? Gabay sa extrajudicial settlement, ang requirements, at ang publication.

May 28, 2026
Estate & Taxation

The Iron Curtain Rule in Succession (Article 992)

Article 992 bars inheritance between the legitimate and illegitimate lines of a family. A guide to the controversial 'iron curtain' rule and recent developments.

May 31, 2026
Estate & Taxation

Conditional and Modal Institution of Heirs

A will can impose a condition or a mode (charge) on an heir's inheritance. A guide to conditional and modal institutions, and why a condition on the legitime is void.

March 9, 2026
Estate & Taxation

Simultaneous Death and the Presumption of Survivorship

When people die in the same disaster and it is unclear who died first, the law uses presumptions. A guide to the survivorship rules that decide inheritance.

July 18, 2026
Estate & Taxation

Allowable Deductions From the Gross Estate

Estate tax is computed on the net estate, so deductions matter. A guide to the standard deduction, family home, and other allowable deductions from the gross estate.

February 17, 2026
Estate & Taxation

Situs of Estate and Donor's Tax: Resident vs. Non-Resident

Whether worldwide or only Philippine property is taxed depends on residence and citizenship. A guide to the situs rules for estate and donor's tax.

May 21, 2026
Estate & Taxation

Income Taxation of Estates and Trusts

An estate under settlement and a trust are separate taxpayers on the income they earn. A guide to how estates and trusts are taxed, and the deduction for distributions.

July 13, 2026
Estate & Taxation

The Vanishing Deduction (Property Previously Taxed)

If inherited property is taxed again within five years, the vanishing deduction cushions the double blow. A guide to how the deduction works and its sliding scale.

January 29, 2026
Estate & Taxation

Capital Assets vs. Ordinary Assets: Tax Treatment

Whether a property is a capital asset or an ordinary asset changes the tax on its sale entirely. A guide to the difference and why it matters for real estate.

April 25, 2026
Estate & Taxation

Paano Kung Inaagawan Ka ng Kapatid sa Mana?

May kapatid na ayaw maghati o kinukuha ang buong mana? May karapatan ka. Gabay sa legitime, partition, at kung paano ipaglaban ang iyong bahagi.

March 28, 2026
Estate & Taxation

Paano Gumawa ng Huling Habilin o Testamento (Will)?

Gusto mong magplano kung paano hahatiin ang iyong ari-arian pagkamatay? Gabay sa paggawa ng will: ang notarial at holographic, at ang legitime.

January 27, 2026
Estate & Taxation

Magkano ang Donor's Tax sa Pagbibigay ng Ari-arian?

Nagbigay ng lupa, pera, o ari-arian bilang regalo? May donor's tax na 6%. Gabay sa donor's tax, ang P250,000 exemption, at ang deadline.

July 19, 2026
Estate & Taxation

Letters Testamentary and Letters of Administration

Before an estate can be settled in court, someone must be authorized to manage it. A guide to letters testamentary vs. letters of administration, and who is preferred.

April 15, 2026
Estate & Taxation

The Attestation Clause and Witnesses to a Will

A notarial will can be invalidated by a defective attestation clause or unqualified witnesses. A guide to the formalities that make a will valid.

July 18, 2026
Estate & Taxation

Allowance and Disallowance of a Will in the Philippines

A will has no effect until a court allows it in probate, and it can be disallowed on specific grounds. A guide to probate and the grounds to reject a will.

July 19, 2026
Estate & Taxation

Documentary Stamp Tax (DST) in the Philippines

Many documents and transactions carry a documentary stamp tax. A guide to what DST is, common transactions that trigger it, and who is liable to pay.

January 12, 2026
Estate & Taxation

The Right of Representation in Succession (Philippines)

When an heir dies before the decedent, their own children may inherit in their place by representation. A guide to how representation works and its limits.

July 16, 2026
Estate & Taxation

Accretion in Succession: When a Vacant Share Grows the Others

When one heir cannot or will not take their share, accretion may add it to the co-heirs' shares. A guide to accretion, its requisites, and when it does not apply.

January 14, 2026
Estate & Taxation

Legacy vs. Devise in a Will (Philippines)

A will can leave specific gifts: a legacy of personal property or a devise of real property. A guide to the difference, how they are satisfied, and when they fail.

March 18, 2026
Estate & Taxation

Reprobate of a Foreign Will in the Philippines

A will already probated abroad must still go through reprobate here to transfer Philippine property. A guide to reprobate, what must be proven, and the process.

June 5, 2026
Estate & Taxation

Preterition: What Happens When a Will Omits a Compulsory Heir

Leaving a compulsory heir completely out of a will can annul the will's inheritance provisions. This commentary explains preterition, how it differs from disinheritance, and its drastic effect.

March 24, 2026
Estate & Taxation

Magkano ang Buwis sa Pagbebenta ng Bahay o Lupa?

Sa pagbebenta ng property, may capital gains tax, documentary stamp tax, at transfer tax. Gabay kung magkano ang bawat isa, sino ang nagbabayad, at ang deadline.

January 22, 2026
Estate & Taxation

Are Life Insurance Proceeds Part of the Estate in the Philippines?

Whether life insurance goes to the estate or straight to the beneficiary, and whether it is taxed, depends on the beneficiary designation. This commentary explains the rules for insurance proceeds and estate tax.

March 28, 2026
Estate & Taxation

Donor's Tax vs. Estate Tax in the Philippines: Give Now or Later?

Transferring property during life triggers donor's tax; transferring at death triggers estate tax. This commentary compares the two 6% transfer taxes and helps you decide whether to give now or through inheritance.

April 13, 2026
Estate & Taxation

VAT vs. Percentage Tax for Businesses in the Philippines

Whether your business pays 12% VAT or a lower percentage tax depends on your sales. This commentary explains the VAT threshold, the difference between VAT and percentage tax, and how to choose.

April 5, 2026
Estate & Taxation

Magkano ang Multa sa Hindi Nabayarang Amilyar (Real Property Tax)?

May interes at multa ang hindi nabayarang amilyar, at maaaring ma-auction ang property. Gabay sa penalty, ang 2% kada buwan, at kung paano maiwasan ang delinquency sale.

June 3, 2026
Estate & Taxation

Reserva Troncal in the Philippines: Keeping Property in the Family Line

Reserva troncal reserves certain inherited property for relatives on the same family line. This commentary explains this special inheritance rule, when it applies, who the reservees are, and its effect.

February 1, 2026
Estate & Taxation

Substitution of Heirs in a Will in the Philippines

A testator can name a backup heir in case the first cannot inherit. This commentary explains substitution of heirs, the kinds, the limits on fideicommissary substitution, and how it works.

April 26, 2026
Estate & Taxation

Executor and Administrator of an Estate: Duties in the Philippines

Someone must gather, manage, and distribute a deceased person's estate. This commentary explains the roles of executor and administrator, how they are appointed, their duties, and their accountability.

January 23, 2026
Estate & Taxation

Tax Evasion vs. Tax Avoidance in the Philippines

Reducing your taxes legally is avoidance; cheating the government is evasion, a crime. This commentary explains the difference, what makes evasion criminal, the penalties, and how the BIR pursues cases.

January 4, 2026
Estate & Taxation

Ano ang Mangyayari Kapag Namatay nang Walang Will?

Kapag namatay ang isang tao nang walang testamento, ang batas ang naghahati ng mana sa pamamagitan ng intestate succession. Gabay kung sino ang magmamana at magkano.

June 20, 2026
Estate & Taxation

Requirements for a Valid Donation in the Philippines

A gift of property is not valid unless the law's formalities are met. This commentary explains the requirements for a valid donation of real and personal property, the need for acceptance, and donations that are void.

May 5, 2026
Estate & Taxation

Collation: When Lifetime Gifts Count Against an Inheritance

A parent's lifetime gift to a child may be treated as an advance on their inheritance. This commentary explains collation, which gifts are collated, how it protects the other heirs' legitimes, and when a gift is exempt.

March 18, 2026
Estate & Taxation

How to Revoke or Change a Will in the Philippines

A will can be revoked or amended anytime before death. This commentary explains the ways to revoke a will, how a codicil changes one, why physical destruction must be intentional, and the effect of revocation.

February 9, 2026
Estate & Taxation

Income Tax for Individuals in the Philippines: Graduated vs. 8%

Under the TRAIN Law, individuals earning up to 250,000 pesos pay no income tax, and the self-employed can choose an 8% flat rate. This commentary explains the graduated rates, the 8% option, and who qualifies.

March 3, 2026
Estate & Taxation

Paano Maghati ng Mana sa Pilipinas

Kapag namatay ang magulang, paano hahatiin ang mana? Gabay sa paghahati ng mana: ang legitime ng mga tagapagmana, extrajudicial settlement, at ang partition ng ari-arian.

June 14, 2026
Estate & Taxation

Paano I-contest ang Testamento o Huling Habilin sa Pilipinas

May basehan ka bang kontestahin ang huling habilin ng namatay? Alamin ang anim na legal na ground sa ilalim ng Civil Code Article 839.

January 27, 2026
Estate & Taxation

Paano Magbayad ng Estate Tax Nang Hulugan sa Pilipinas

Hindi kayang bayaran nang buo ang estate tax? Alamin ang extension at installment option sa ilalim ng NIRC Section 91, at ang mga kundisyon nito.

January 10, 2026
Estate & Taxation

How to Revoke a Will in the Philippines

Changed your mind about your will? Civil Code Article 830 lists the only three legal ways to revoke a will in the Philippines.

April 10, 2026
Estate & Taxation

Judicial vs. Extrajudicial Settlement of Estate in the Philippines

Which route applies to your family's estate — judicial or extrajudicial settlement? Rule 74's requirements for skipping a full court proceeding.

April 23, 2026
Estate & Taxation

Is a Real Property Sale Subject to VAT in the Philippines?

Not every real property sale in the Philippines is VAT-exempt. Learn the TRAIN law's price thresholds for residential property VAT exemption.

May 16, 2026
Estate & Taxation

Estate Tax Penalties in the Philippines: Surcharges and Interest for Late Filing

Missed the one-year estate tax deadline? Learn the exact BIR surcharge and interest rates for late estate tax filing and payment in the Philippines under the TRAIN law.

January 5, 2026
Estate & Taxation

Estate Tax Amnesty (RA 11956): What It Was and Why It Has Now Closed

The estate tax amnesty under RA 11213, as extended by RA 11956, let heirs settle old estates at 6% with no penalties, but the availment period ended on June 14, 2025. This commentary explains what it offered, who it covered, and what heirs must do now that it has lapsed.

July 2, 2026
Estate & Taxation

Waiver and Renunciation of Inheritance in the Philippines

Renouncing an inheritance and waiving it in favor of a specific person are treated very differently for tax. This commentary explains repudiation of inheritance, the form it must take, and why a waiver in favor of particular heirs can trigger donor's tax.

June 14, 2026
Estate & Taxation

Inheritance Rights of Illegitimate Children in the Philippines

An illegitimate child inherits from a parent, with a legitime equal to half that of a legitimate child. This commentary explains the one-half rule, the iron-curtain rule of Article 992 and its recent reinterpretation, and how filiation must be proven.

February 14, 2026
Estate & Taxation

Paano Mag-Transfer ng Titulo ng Lupang Minana sa Pilipinas

Kapag namatay ang magulang at nasa pangalan pa niya ang lupa, may proseso bago ma-transfer ang titulo sa mga tagapagmana: extrajudicial settlement, estate tax sa BIR, transfer tax, at bagong titulo sa Registry of Deeds.

January 2, 2026
Estate & Taxation

Holographic vs. Notarial Will in the Philippines

A holographic will is handwritten and needs no witnesses; a notarial will requires three witnesses and a notary. This commentary explains the formalities of each, their advantages and risks, and why both must still be probated.

June 8, 2026
Estate & Taxation

Magkano ang Estate Tax sa Pilipinas? Paano Kwentahin

Ang estate tax sa Pilipinas ay 6% ng net estate sa ilalim ng TRAIN Law. Gabay kung paano ito kwentahin, ang mga deductions tulad ng standard deduction at family home, ang deadline, at ang penalties sa pagka-late.

March 31, 2026
Estate & Taxation

Intestate Succession in the Philippines: Who Inherits When There Is No Will

Most Filipinos die without a will, and the law then decides who inherits. This commentary explains the order of intestate heirs, how the spouse and children share, and the iron curtain rule.

May 14, 2026
Estate & Taxation

Compulsory Heirs and Legitime in the Philippines: Who Inherits and How Much

Philippine law reserves a portion of every estate for compulsory heirs, called the legitime. This commentary explains who the compulsory heirs are, how the legitime works, the free portion, and the limited grounds for disinheritance.

July 5, 2026
Estate & Taxation

Estate Tax in the Philippines: How Heirs Compute and Settle It with the BIR

Heirs cannot transfer a deceased relative's property without settling estate tax. This commentary explains the 6% estate tax, the deductions, the one-year deadline, and the lapsed amnesty.

January 21, 2026
Estate & Taxation

How to Make a Valid Will in the Philippines: Notarial and Holographic Wills Explained

Philippine law recognizes notarial and holographic wills, each with strict formalities. This commentary explains the requirements, the limits set by the legitime, and why every will must be probated.

March 19, 2026
Estate & Taxation

Disinheritance in the Philippines: The Only Legal Way to Cut Off an Heir

You cannot simply leave a child out of your will. This commentary explains the strict requirements for disinheritance, the exclusive legal grounds, and what happens when it is defective.

June 27, 2026
Estate & Taxation

Probate of a Will in the Philippines: Why No Will Transfers Property Without It

A will does nothing until a court allows it. This commentary explains why probate is mandatory, what the court will and will not examine, and why probate does not prescribe.

January 3, 2026
Estate & Taxation

Donor's Tax and the Deed of Donation in the Philippines

Giving property away is taxable. This commentary explains the 6% donor's tax above 250,000 pesos a year, the 30-day deadline, why a donation of land must be notarized, and when a cheap sale is treated as a gift.

April 25, 2026
Estate & Taxation

How to Transfer a Land Title from a Deceased Owner to the Heirs

Inherited land cannot be transferred like a sale. This step-by-step guide covers settling the estate, paying the estate tax, obtaining the eCAR, and registering new titles in the heirs' names.

May 4, 2026
Estate & Taxation

Partition of Inherited Property in the Philippines: Extrajudicial Settlement vs. Court Action

When a parent dies without a will, or even with one, the question of how to divide the estate among heirs is one of the most common — and most contested — legal matters in the Philippines. This commentary explains the difference between extrajudicial and judicial partition, who is entitled to what, and what happens when one heir refuses to cooperate.

May 3, 2026
Estate & Taxation

Extrajudicial Settlement of Estate in the Philippines: A Step-by-Step Guide

Learn the step-by-step process of extrajudicial settlement of estate in the Philippines, including requirements, documentation, and registration procedures.

April 24, 2026

In your area

Where to file your case in Metro Manila — an estate is settled where the deceased resided at the time of death, not where the heirs live or where the property is.

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