The Next Hurdle: A Step-by-Step Guide to Getting Your BIR eCAR for Inherited Land

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  You’ve finally gathered the siblings, signed the Extrajudicial Settlement (EJS), and figured out the newspaper publication details. You might think the hardest part is behind you, but there is one massive gatekeeper you still have to pass before the property can officially be transferred to your names: the Bureau of Internal Revenue (BIR) . To change the name on a land title, the Registry of Deeds will strictly demand an eCAR (Electronic Certificate Authorizing Registration) . Think of the eCAR as your official "tax clearance" proving that the government has received its fair share of estate taxes. If your documents are disorganized, a single trip to your Revenue District Office (RDO) can quickly turn into a frustrating circle of rejections. Here is exactly how to navigate the BIR eCAR process without losing your mind—or your budget. 📋 The eCAR Document Checklist Before you step foot inside your specific RDO, make sure you have these core documents compiled neatly in a fol...

Section 4 Rule 74 Annotation on Title

What is Section 4 Rule 74


These past days, I was busy working on four Extra Judicial Settlement of Estate processes. Three of which were about Annotation of Extra Judicial Settlement of Estate to claim sum of money, and the other was Extra Judicial Settlement of Estate with Absolute Sale.


From these experiences, I was able to understand the logic behind annotation of Section 4 Rule 74 on the title. 


As I understand, within the two (2) years after the settlement of estate and its distribution, if there's an heir or a person who will come up to say that he/she is deprived of his/her lawful participation in the estate, then he/she can compel the settlement of the estate in the courts per provision of Section 4 Rule 74, Rules of  Court. 


As we can see,  annotation of  Section 4 Rule 74 on the title, when we are processing settlement of estate, is really important.  Anyway, once the two (2) year period has passed and no claimant has showed up,  you can have the annotation of Section 4 Rule 74 cancelled.

However, a property which has an annotation on the title of the "Section 4 Rule 74", won't be accepted by PAG IBIG for a lot loan or a housing loan. You can have it cancelled once the 2 year period has elapsed and once cancelled that's the time that it can be loaned to PAG IBIG. 


Below is the link to Rules of Court where you can search and find Section 4 Rule 74, for your reference:



Bond for Personal property. Sec 3 Rule 74

Since I was also processing an Extra Judicial Settlement of Estate for personal property, sum of money,  I was advised to file a bond, in case there will be any just claim that will be filed by an heir or any person, within the two (2) year period. It is called the heirs bond and it is required by the bank where you have claim for money. 


Finally, hope this infomation will serve as a guide and help you understand why Section 4 Rule 74 needs to be annotated on the title when settling an estate.

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