How to survive the estate tax process

It took our family almost two years to complete the estate tax process here in the Philippines after my dad passed away. He died in August 2015 and we only moved forward with the whole thing a few months after his death, which meant that we weren’t able to have everything completed within the six-month period in which you’re expected to accomplish all related steps. It seems pretty heartless to expect the bereaved to immediately plunge into paperwork without having had enough time to grieve, if you ask me. What we didn’t know was that we could have requested an extension, which you absolutely must do if you want to avoid paying a penalty.

Here’s what I learned from our own experience. Given that my dad didn’t leave behind a will, we had to have an extrajudicial deed of settlement done by a lawyer. This guide is not necessarily in order, and I may have missed out on some details. I would also appreciate hearing from people who have experienced and completed the estate tax process where their parent was able to leave behind a will.

  • Acquire the death certificate of the deceased. NSO may not have this yet, so this needs to be obtained from city hall.
  • Make sure that you have IDs of the deceased, which reflect his or her address. You will need this to get a letter from the barangay, which will certify that the deceased is a resident of that barangay.
  • Obtain a certificate of property holdings. This should indicate all properties that the deceased may own or which may still indicate that he or she is still the owner. We found out that one property my parents sold in the late nineties still reflected their name because the buyer didn’t update the information on the tax declaration. So that needed to be taken care of by the buyer first before we were able to move forward. This certificate should also be presented to the BIR when the time comes.
  • NSO-related tasks: Get birth certificates of all the deceased’s children, the deceased’s spouse, and the deceased himself or herself. Also, get marriage certificates of the deceased and his or her spouse and of any married children.
  • Gather a list of all the assets of the deceased, from properties to bank accounts to vehicles to jewelry. You can have the latter assessed to determine their value and allow you to get the total amount of assets, so you can then compute the approximate estate tax you will be paying.
  • Do your siblings live abroad and you’re handling all the paperwork yourself? Then they will need to execute a Special Power of Attorney, which will allow you to take care of the entire process in their behalf.
  • Have a lawyer prepare the extrajudicial deed of settlement. You can also ask for assistance with publishing the death notice and the EJS.
  • You have to download the eBIRForms software, which you will use to fill out Form 1801. You’ll print this out and present it to your RDO. Make sure to get a a TIN for the estate and that all the heirs also have TINs with the correct addresses. The RDO will check all your documents and the computations and then give you the go-ahead to pay the estate tax.
  • Once you have paid the estate tax to Landbank or whatever the bank designated by your Revenue District Office 1 is, you should then proceed back to your RDO with all your documents: the receipt from the bank, the affidavit of publication, the newspaper where the death notice was announced, the certificate of property holdings, the EJS, birth certificates, marriage certificates, the death certificate–basically everything you have. Remember to have photocopies of every document just to be safe. Once they have assessed that everything is in order, you will then be asked to come back for the Certificate Authorizing Registration (CAR), which you may receive in about a month, if there aren’t any hitches. Some possible hitches may include wrongly assessed values, in which case a recomputation is needed.
  • Once you have the CAR, it’s time for you to head over to city hall to begin the process of transferring the properties. First, you need to obtain the tax certificate for each property. Then, you will need a cedula or community tax certificate. You can then have the transfer tax computed and then pay for it.
  • Make sure that the tax declarations of all the properties are updated and that it reflects the name of the deceased.
  • Once you have paid the transfer tax, you can then head to the Register of Deeds. Bring the transfer tax receipt, the titles, the EJS, the newspaper, the affidavit of publication, almost everything you have gathered. They will then compute the amount you need to pay for titling.
  • Expect the new titles to be released in a couple of weeks or so.

This guide will be updated once I remember more of the details, but these are more of less the things you need to keep in mind when paying the estate tax and having the properties transferred. You will save yourself a lot of trouble if all the properties’ titles and tax declarations reflect the correct names and are updated. Overall, it’s a tedious undertaking, and many people tend to just neglect it altogether because it’s too much work and the estate tax is generally too high for anyone to be able to pay off easily. But you need to do it to make sure that the properties are properly transferred to the heirs.

  1. This link may not contain updated addresses and contact details, being a government website, after all.

January 09, 2018 by Lynn
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Some reminders if you’re traveling with an elderly parent

I discovered that last weekend when my mother and I went to Hong Kong. My mother has had trouble walking for many years now, and it’s progressively gotten worse. It’s one reason why she generally refuses to do anything that requires a lot of walking. But she’s been expressing interest in traveling abroad more these days, and thus, I decided that a trip to Hong Kong would be a good test run.

It started out easily enough, with the two of us walking at a relaxed pace in the airport. Once we met up with the rest of the group in Hong Kong, however, I realized that we made a mistake signing up to join a tour group, among many other lessons that I need to keep in mind the next time we plan a trip. Here are just some of them.

1. Do your own tour. A tour group includes far too many people, and chances are high that you and your parent will lag behind the rest of them, and the rest of your tour group are not likely to pay attention to everyone else and notice when you have not caught up or have been left behind. You also can’t ask everyone else to stop while your parent catches his/her breath. Moreover, tour groups generally travel in tour buses, which are hellish to climb into if you’re old and have serious knee problems.

Instead, you should look into private tours that can welcome only two people. We enlisted the services of Frank Law in the afternoon of our first day. We were picked up at our hotel and went to Lantau Island by private car, and he was kind enough to let us go at a slow pace during the tour.

On our last day, we opted out of the city tour and went to various locations on our own. It allowed us to go as slowly as we needed to and also to see other sights that the usual city tour wouldn’t have shown us.

2. Expect a lot of rest stops. Walking will not be easy even if your parent is walking with the assistance of a cane. Just enjoy the breaks and take it as an opportunity to take a better look at the place.

3. Be organized. Not only will you need to help your parent walk, but you should also be prepared to handle tasks such as filling out forms and even ordering food. Make sure any documents you need are kept in a single pouch and keep them close.

4. Don’t hesitate to ask for wheelchair assistance. Approach any person who works at, say, the airport or ferry terminal for help. Wheelchairs will be available, and a member of the personnel will even push the wheelchair for you and get you through any lines quickly. Insist on wheelchairs when you need them. We were told at the check-in counter in Hong Kong that we only had to walk a short distance to the gate and that we won’t be able to get to the gate until a half-hour before boarding if we waited for a wheelchair. It was a good thing we put our foot down because the walk was by no means short. You know your parent’s physical ability better, so you are the one equipped to make the best decision.

5. Consider bringing a wheelchair. Yes, you can do this! Make sure to check your airline’s regulations on bringing a wheelchair. They have certain size restrictions, and some airlines would allow you to bring the wheelchair in the cabin if you’re able to reserve a spot in time. If you can’t bring it with you in the cabin, you will have to check it in.

6. Make sure you have important supplies, like medications and bandages for any sudden cuts and injuries.

So yeah. I discovered that traveling with an elderly parent is pretty tough, and I’m rather ashamed to admit that I was on edge and stressed out at certain points. I hope to do better next time, but at least I now know what needs to be done and what we should bring on trips.

November 26, 2017 by Lynn
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No relationships allowed

Photo from @ABSCBNNews

ABS-CBN reports that Golden Heritage Polytechnic College in Cagayan de Oro City, Misamis Oriental, Philippines, is banning relationships among students to prevent teenage pregnancy. Based on their mission, I suppose they’re okay with homosexual relationships then given that they will not result in teenage pregnancies? But I seriously doubt it.

I find this ban is hilarious and ridiculous and wrong in so many ways.

1. It assumes that couples are doing nothing but have sex, and not just sex, but also unprotected sex.
2. It suggests that having sex is wrong.
3. It smacks of the idea that pregnancy will destroy a young woman’s life and she will no longer have a chance to grow and improve her life.
4. While this may have been done in the spirit of ensuring that young women have a future, it’s very sexist to say that relationships and pregnancy will have a negative effect on only the young woman’s life. This clearly shows society’s habit of giving men a free pass and that any pregnancy that such men may have caused is to be borne only by the woman.
4. It’s intrusive of the school to ban relationships. Banning people from having relationships stunts their emotional growth and renders them incapable of knowing exactly what they want in a person, learning what kind of relationships they really want, and learning what a bad and a good relationship is.
5. It suggests that they really have control over people’s personal lives. Are they assigning people to look in on every single person and report on whether any illicit relationships are going on?

Young people can be idiotic and impetuous (hey, who wasn’t idiotic and impetuous when they were young?), but policing their personal lives is not the way to guide them. And expelling them for flouting this idiotic ban will certainly be much worse for their future, which this school is supposedly so keen on protecting.

August 17, 2016 by Lynn
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Balanga Wetland and Nature Park

Last Friday, we decided to go birding in a different place and drove out to Balanga Wetland and Nature Park in Balanga, Bataan. The park has been the site of the Philippine Bird Festival; the tenth one was held on December 9-11, 2015. The trip took us almost three hours because of the heavy traffic at the Mindanao Avenue toll plaza and random slowdowns throughout the journey, plus Waze made us go down another, more crowded and narrower road instead of Roman Expressway. Roman might have gotten us to the park more than a half hour earlier than we did, so we’ll be sure to take that road next time.

The path heading to the park cuts through various neighborhoods, and the street gets narrower as you get closer to the place. When we arrived, we saw a modest beach area with a few huts and some structures where you can hang out and view the birds.

Balanga Wetland and Nature Park

Balanga Wetland and Nature Park

Balanga Wetland and Nature Park

There were quite a number of birds, mostly terns, egrets, and other shorebirds. You just have to know where and how to spot them, and of course, you need binoculars and spotting scopes to really see them better. The viewing decks were located rather a bit too far from the shore, ideal for observing the birds from a distance, but not the best if you want to take good pictures.

Balanga Wetland and Nature Park, terns

Balanga Wetland and Nature Park, terns

Balanga Wetland and Nature Park, tern

Balanga Wetland and Nature Park, shorebirds

Balanga Wetland and Nature Park, egret

The entire place itself is fairly modest. Don’t expect any food and souvenir shops, or maybe we just got there a little late. Birders in particular will enjoy viewing all the shorebirds. Head over there with food, folding chairs, a book, music, and take a walk along the beach, and you could have yourself a good day.

April 10, 2016 by Lynn
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Musings on Martial Law

Earlier this week, I briefly attended the book launch for Raissa Robles‘s book Marcos Martial Law: Never Again held at Balay Kalinaw in UP Diliman. Noel Cabangon performed “Bayan Ko” before the main discussion with the panel, which featured Robles, Roberto “Obet” Verzola, Senator Rene Saguisag, Pete Lacaba, Bonifacio Ilagan, and Dean Ronald Mendoza of the Ateneo School of Government, began.

Never Again book launch

Never Again book launch

Never Again book launch

The attendees, to my dismay, were mostly older people, with a smattering of younger ones, which to me only highlights the idea that younger people are becoming less and less interested and aware of what happened during the Martial Law years and why it all remains relevant today. Alan Robles moderated the discussion, and one of his first questions was about why people seem to have forgotten all about the atrocities during Martial Law and how it’s possible that Bongbong Marcos has a very strong chance to become vice president. I think the panelists got it right when they said that no one was ever really held accountable for all the wrongdoings during Martial Law. Nobody was arrested, nobody was tried and jailed, and the Marcoses were allowed back in the country a mere handful of years after they were kicked out of power.

Aside from justice not being served, I believe another key factor is that Martial Law was never really discussed in depth in schools. I don’t remember any detailed information being taught about those years, only that Marcos was in power for a very long time. In fact, I only learned the truth about Martial Law when I was in college through a very excellent documentary entitled Batas Militar. I can’t say for sure whether history isn’t taught properly to children because people don’t think children will understand or that such details are too much (too disturbing) to handle. And then there’s the perpetual refrain that learning history isn’t necessary and the all-too-common attitude of brushing unpleasant things under the rug and pretending they never happened. As a result, you have people who never learn from their mistakes.

Yet another factor is what is now called “EDSA fatigue,” which is being used to describe how people feel about People Power nowadays. What was once a celebrated event is now either widely mocked or ignored. It may be related to the fact that People Power and EDSA are always associated with the Aquinos and not with the Filipino people anymore. Nobody is saying that Ninoy Aquino didn’t play his part or that Corazon Aquino was an inspiring figure at the time. But recognition of their roles has reached the point of reverence that it’s difficult for some people to view People Power and the Aquinos as separate entities. Therefore, anyone who’s unhappy with the Aquinos, be it Noynoy or Kris, tends to become annoyed with the family and, by extension, People Power. The discussion has become nothing more than red versus yellow, Marcos versus Aquino, Martial Law versus People Power.

And because many people don’t know what happened during Martial Law, even those who lived through it and saw nothing more than carefully planned order and progress that masked the grimy truth, you now have a nation that is fondly looking back on that time. Now you have people who are confusing truth for propaganda and who don’t realize that their criticisms against the government would have gotten them imprisoned and/or tortured during the Martial Law era they praise and long for today.

April 07, 2016 by Lynn
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Fire at the UP Diliman Faculty Center

Fire at the UP Diliman Faculty Center

Photo from the Facebook page of the Philippine Collegian

Fire hit the UP Diliman Faculty Center on the morning of April 1, reaching Task Force Alpha or just one level above the fifth alarm. The fire was eventually put out and no one was physically injured, thankfully. But it left behind structural damage and the loss of countless resources, research, artifacts, mementoes, and other valuable items.

The Faculty Center was something of a refuge for me back in college, in that I spent a lot of time there just writing and reading between classes. I sat in the hallway on the second floor for an agonizing period of time waiting to find out if I was accepted into the History program. I enjoyed informative consultations with my professors. I’m not mourning the memories; they’re not going anywhere. I feel much worse about the loss of all the materials and resources. The good thing is that people are pitching in to gather as many materials as they could and rebuild what they can. I have no resources to contribute myself, given that any relevant materials I have were also torched by a fire in 2008, but I’ll nevertheless find a way to contribute (books for DECL, office equipment and cash donations to CSSP come to mind), and I hope everyone else will, too.

April 05, 2016 by Lynn
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The futility of signing up to BIR’s eFPS

I’ve been trying to enroll to the eFPS of the BIR and I keep getting this message: “The TIN and/or Branch Code you entered does not exist in the eFPS Registration database.” So I e-mailed them asking for help, and this is part of their response:

Stated hereunder are the requisites for availment of the eFPS system:

• Taxpayer Identification Number (TIN) should be registered in our BIR Integrated Tax System (ITS) (please be informed that the BIR- ITS is a system internal to the Bureau of Internal Revenue and access thereto is only allowed to BIR personnel)
• Certification authorizing any of the two (2) officers designated to file the return under Section 52 (A) of the Tax Code (President or other principal officer, and Treasurer or Assistant Treasurer of the Corporation) who shall enroll for the system usage;
• Enrollment to eFPS;
• Enrollment to eFPS Authorized Agent Bank (AAB);

Um. How can I avail the eFPS if I can’t enroll to the eFPS to begin with? This is just completely useless information. What’s more, I’m also not the only person who encounters this particular difficulty. I can’t figure out why the BIR claims to want to make filing taxes easy and yet it’s making registering to the system so hard.

February 15, 2016 by Lynn
Categories: Grr - 14 comments

Thoughts on the AlDub phenomenon

Let me start by saying that I’m neither an AlDub nor an Eat Bulaga fan. I first heard of “Yaya Dub” when I was considering applying for a website management job, which entails updating a news site every day, and didn’t think much of what or who Yaya Dub was. During a work meeting, one of my coworkers said that she was a proud member of AlDub Nation. After a while, I heard that Alden Richards was a part of it, and I thought, “Cool.” I had admired Alden Richards for a couple of years and I’d been wondering when his popularity was going to explode on a much bigger scale.

Apparently, his time has come, and this year is his year, along with Maine Mendoza, who initially rose to fame via her Dubsmash videos and then as Yaya Dub on Eat Bulaga’s Juan for All, All for Juan segment. I’m not going to try to retell the story of how the AlDub phenomenon began and how it has progressed since then. Their Wikipedia page can give all details you’ll ever need.

There have been some harsh comments about people’s obsession with AlDub. In sum, some people say that this nation is careening towards disaster because people are shallow and obsessed with a fictional love story on a noontime show. Some bring up how our national heroes died for the country at a young age 1 and yet young people today are heavily into things that critics perceive as worthless and silly rather than think about serious issues. Some would call this a reflection of Filipino society and how we like to escape into fantasy and deny the bad things that are happening around us.

This kind of thinking is snooty and narrow, and it reduces AlDub fans to nothing but a squealing mass of giddiness. People are capable of liking and being interested in multiple things. AlDub fans come from all walks of life. Being AlDub fans does not mean that those people are stupid. More likely than not, they are also painfully aware of what is wrong with the Philippines and are doing their own part in helping society, but they are nevertheless still able to enjoy something fairly harmless 2. Nobody wants to be judged based only on the things they enjoy 3, and nobody should be judging people based on what they like. If you don’t approve of something that other people like, there’s no need to get in their faces, condemn them, and say that they’re causing this country’s downfall. There are bigger fish that are responsible for whatever mess this country is in, and the critics who think they’re smarter than AlDub fans should know that.

  1. Young for us today, that is.
  2. Although given that the Kalyeserye cast is primarily composed of men, some problematic issues can arise.
  3. Unless they enjoy something truly reprehensible and illegal, in which case, JUDGE THEM LIKE HELL and throw them in prison if necessary.

October 27, 2015 by Lynn
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Some things still haven’t changed

I’ll be renewing my passport later this month, so I was reading an old post I wrote about the passport renewal process here. It’s amusing to see that there were “technical difficulties that cause a delay in the processing of passport applications” back then, which I heard remains true today, five years later. Why technical problems still exist today, I’ll never know.

August 04, 2015 by Lynn
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Birding in La Mesa Ecopark, again

And by again, I mean this is another post about birding in La Mesa Ecopark, not that it’s our second time there. I don’t know how many times we’ve gone there to bird, but it’s definitely way way way more than two times. We’ve met quite a few birders already, like a group that came from Singapore, another one from Bulacan, and another one from Manila. It only just occurred to me that La Mesa Ecopark is quite a long trip if you’re coming from Manila.

I’m going to try to start writing in this blog again, and I figured posting bird photos is a good way to get the ball rolling. These are just some of the birds we’ve seen in the park, and hopefully one of these days, we can see a guaiabero.

Waterhen, La Mesa Ecopark, Quezon City


Hooded pitta,La Mesa Ecopark, Quezon City

Hooded pitta (with breakfast!)

Common kingfisher, La Mesa Ecopark, Quezon City

Common kingfisher

Collared kingfisher, La Mesa Ecopark, Quezon City

Collared kingfishers

Barred rail and baby, La Mesa Ecopark, Quezon City

Barred rail and baby

Coppersmith barbet, La Mesa Ecopark, Quezon City
Coppersmith barbet. I have better pictures than this, but I like how it’s posed in this one.

August 04, 2015 by Lynn
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