How to Verify Estate Tax Payment in the Philippines

1. Why verification matters

Before heirs can withdraw bank deposits, transfer real-property titles, or distribute any part of the estate, they must prove to third parties that the estate tax has been paid. Failure to do so can stall or even invalidate transfers and may expose heirs to solidary liability for any deficiency. The Bureau of Internal Revenue (BIR) issues the Electronic Certificate Authorizing Registration (eCAR) as the definitive proof of payment; banks, the Land Registration Authority (LRA) and the Register of Deeds (RD) will not act without it. citeturn3search1turn0search5

2. Legal framework you should know

Source of authority	Key provisions that affect verification
National Internal Revenue Code (NIRC), as amended by the TRAIN Law (RA 10963)	§§ 84-97 impose a 6 % estate tax on the net estate and require payment within 1 year from death.
Estate Tax Amnesty laws (RA 11213, RA 11569, RA 11956)	Extend amnesty period for unpaid estates and allow reduced rates/penalties until 14 June 2025. citeturn0search1turn2search1
RR 6-2019, RR 10-2023, RR 12-2024	Implement amnesty rules, extend deadlines, and remove any expiry date on eCARs issued after 2024. citeturn0search0turn0search6
RMC 56-2024	Confirms that the RDO with jurisdiction over the one-time transaction (ONETT) is the sole office that can issue or re-issue an eCAR. citeturn1search0turn1search4

3. Core documentary proof

Validated Estate Tax Return (BIR Form 1801) – must bear the bank (AAB) machine validation or Electronic Revenue Official Receipt (eROR). citeturn3search2
Official Receipts / eROR print-outs – proof that the payment actually hit BIR’s account.
eCAR – single most important document; each real-property title or bank account typically gets its own eCAR barcode/QR.
Supporting attachments: judicial or extrajudicial settlement, affidavits of self-adjudication, schedule of assets & liabilities, and, for amnestied estates, the Certificate of Availment under RR 10-2023.

4. How to verify an eCAR’s authenticity

What to check	How to check	Notes
QR / barcode	Scan with any reader; the string must match the eCAR number and the RDO code.	The BIR moved to QR codes in 2022; earlier eCARs show barcodes.
Physical security features	Look for the BIR dry-seal or digital signature block at the bottom right.	Counterfeiting an eCAR is a criminal offense.
RDO counter-verification	Present a copy (or e-copy) to the ONETT officer; they will confirm the eCAR number in the Electronic CAR System.	RMC 56-2024 instructs all RDOs to honor verification requests even if the payment was made in another district. citeturn1search0
LRA & RD online portal	When lodging title documents, the RD can instantly ping the BIR database; if the eCAR data mismatch, the title transfer will be refused.	Many RDs outside Metro Manila still rely on hard-copy validation—plan lead time.

Tip: Because RR 12-2024 abolished the five-year validity limit, an eCAR no longer “expires,” but you must request a re-issuance if any error (e.g., misspelled name, wrong TIN) is discovered. citeturn0search0

5. Verifying payment for bank deposits

Banks are barred from releasing funds once the one-year provisional withdrawal period lapses unless the heirs present:

The eCAR covering the decedent’s deposits; and
A BIR Clearance Letter (sometimes called a “Certification re: Bank Deposits”) issued by the RDO that processed the estate. citeturn3search0

The bank officer will:

Inspect the eCAR barcode/QR;
Confirm the eCAR number through a secure BIR helpdesk;
Record the clearance in its internal ledger before allowing withdrawal or transfer to the estate account.

6. Verifying payment for real property

At the BIR (pre-transfer): the ONETT officer stamps all deed originals and annotates the Tax Declaration number and eCAR number.
At the Assessor’s Office: staff confirm the eCAR details before issuing a new tax declaration.
At the Register of Deeds: eCAR data are typed verbatim into the new Transfer Certificate of Title (TCT). Any mismatch will trigger a denial.

Because of RMC 56-2024, a property located in, say, Quezon City can only be issued or re-validated by RDO 38 (ONETT-Q.C.), even if the estate tax was paid in Makati. citeturn1search4

7. Step-by-step verification checklist

Stage	Action item	Who to approach	Reference
Gather	Get copies of eCAR, BIR Form 1801, and OR/eROR	Executor / heirs	—
Scan	Validate QR / barcode data	Any smartphone or at the RDO kiosk	§ 84-97 NIRC
RDO counter-check	Ask ONETT section to confirm in eCAR System	RDO-ONETT officer	RMC 56-2024
Third-party clearance	Give verified eCAR to bank, RD, or LRA	Bank officer / RD examiner	RR 12-2024 (no expiry)
Archival	Keep one notarized photocopy set per heir; digital backup in cloud	Executor	Good practice

8. Common red flags & how to cure them

Problem	Likely cause	Fix
eCAR number cannot be found in system	Payment used wrong RDO code or barcode misprint	File a Request for Re-Issuance / Correction at the issuing RDO; bring original receipts.
Wrong heirs listed	Incorrect names/TINs on Form 1801	Amend the estate tax return, then request new eCAR (no extra tax if within 2 years).
Title office rejects eCAR despite valid QR	Mismatch in property description (lot/block/area)	Secure a Supplemental eCAR with corrected technical description.

9. Recent updates you must watch

eCARs issued after 28 June 2024 no longer expire thanks to RR 12-2024. citeturn0search0
Estate Tax Amnesty runs until 14 June 2025 under RA 11956 & RR 10-2023—farther estates (decedents dying ≤ 31 May 2022) can still pay at 6 % without penalties. citeturn2search1turn0search1
BIR pilots online eCAR verification for RDs and banks; expect a nationwide roll-out before Q4 2025. (Internal BIR circular; confirm with your RDO.)

10. Practical tips

Pay through an Authorized Agent Bank in your RDO—it speeds up eCAR approval because the validation is automatic.
Photograph every document before submission. Lost originals can add months to re-processing.
Use the amnesty while you still can. After 14 June 2025, estates that have not availed will revert to regular rates, surcharges, and interest.

Bottom line

Verifying that the estate tax has been paid is not a mere formality—it is the linchpin that unlocks everything else: property transfers, bank withdrawals, and the final settlement of the estate. Keep your validated return, official receipts, and, above all, a genuine eCAR. If any doubt arises, walk into the ONETT section of the RDO that controls the property or bank deposit and ask for a quick database check—now codified under RMC 56-2024. With those safeguards in place, heirs can move forward confidently, knowing the estate’s tax obligations are fully settled and verifiable.