Civil Law, Property Law, Obligations and Contracts

Posts focused on Civil Law, Obligations and Contracts in the Philippines

The Rule on Compulsory Heirs: Protecting the Legitime of Legitimate and Illegitimate Children in Philippine Succession Law

Explains compulsory heirs and legitime under Philippine law, including shares of legitimate and illegitimate children and the spouse in estate succession.

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Dealing with Zonal Values vs. Assessed Values: Calculating Fair Market Value for Inherited Land in the Philippines

Learn how heirs compute estate tax valuation for inherited land by comparing BIR zonal value and the local assessor’s schedule of market values.

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Publishing an Extrajudicial Settlement: Legal Requirements for Validating Property Claims

Learn the three-week newspaper publication rule for extrajudicial settlement and how it affects Register of Deeds registration of inherited real estate.

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Settling the Estate of a Non-Resident Alien: Philippine Tax Rules for Offshore Business Owners

Philippine estate tax for non-resident aliens: which Philippine-situs assets (including shares in domestic corporations) are taxable and what may be exempt.

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Using an Affidavit of Self-Adjudication in the Philippines: Process for a Sole Heir Claiming Shares in a Domestic Corporation

Guide to Affidavit of Self-Adjudication for a sole heir: notarization, publication, and extrajudicial settlement steps to transfer shares in a domestic corporation.

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The Legal Danger of Unsettled Estates: How Unpaid Taxes Freeze Corporate Stock Transfers in the Philippines

Learn how unpaid estate tax blocks share transfers to heirs in the Stock and Transfer Book and why BIR eCAR/TCL is required for registration.

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Judicial Settlement of Estate: Taking the Court Route During Major Property Disputes

Guide to judicial settlement of estate, partition of inheritance, and business asset valuation disputes among heirs, with Philippine rules and cases.

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Extrajudicial Settlement of Estate for Corporate Shares in the Philippines: Steps to Transfer Stocks to Heirs

Guide to extrajudicial settlement for corporate shares: Rule 74 requirements, estate tax clearance, and recording transfers in corporate books.

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Processing the BIR Electronic Certificate Authorizing Registration (eCAR) for Inherited Real Estate in the Philippines

Guide to BIR eCAR for inherited real estate: estate tax filing, settlement papers, and Registry of Deeds title transfer for local and foreign heirs.

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Avoiding Tax Penalties: Deadlines and Surcharges for Late Estate Tax Filings in the Philippines

Estate tax in the Philippines: one-year filing deadline, payment duties of executors, and the penalties and delays caused by late filing or late payment.

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