Concern:
A piece of land was squatted on, and the squatter registered the structure they built as an improvement. This was done without the knowledge or consent of the lawful owners or their legal heirs. The lawful heirs need to settle the estate through an extrajudicial settlement to avail of the estate tax amnesty, which is expiring soon. However, the Bureau of Internal Revenue (BIR) suggested obtaining a certification from the assessor stating that "there is no improvement registered in the name of the legal owner." The local assessor refuses to issue such a certification, citing limitations in their template language. What remedies are available to address this issue and ensure compliance before the deadline?

∇ Legal Contemplator

Step 1: Identifying the key issues
This situation has several intertwined legal and procedural problems that need disentangling:

Squatter’s unauthorized improvements:
- The squatter’s actions in building and registering improvements on the land pose a problem for determining the state of the estate.
- These actions were without the knowledge or consent of the legal heirs, raising questions about the legitimacy of the registration.
Assessor’s certification:
- The BIR requires a certification stating that no improvements are registered in the name of the legal owner.
- The assessor refuses to provide this specific language, citing limitations tied to template usage.
Urgency due to estate tax amnesty:
- The need to settle the estate and pay taxes before the amnesty expires adds significant time pressure.
- Any delays caused by the assessor’s refusal or other procedural hurdles could result in penalties or the loss of amnesty benefits.
Potential miscommunication or misalignment between agencies:
- The assessor’s refusal and the BIR’s requirements may reflect conflicting procedures or bureaucratic inefficiencies.
- Addressing these discrepancies without further delay is critical.

Step 2: Understanding the legal landscape
A. Land ownership and improvements:

Under Philippine law, land ownership and any improvements on the land are considered separate matters.
Ownership of land does not automatically grant ownership of the improvements unless explicitly agreed upon.

B. Squatting and unauthorized registration:

A squatter’s registration of improvements could be challenged as invalid if the land is privately owned, especially without the legal owner’s consent.
The mere registration of improvements does not grant ownership rights over the land itself.

C. Certifications and public records:

Certifications from the assessor are based on public records, which include ownership titles and improvement records.
If no improvements are registered under the legal owner’s name, the assessor’s role is to certify that fact.

Step 3: Exploring possible remedies
Let’s break this down into actionable paths while considering uncertainties:

A. Engage with the assessor

It’s crucial to clarify the exact language the assessor is willing to use and why their template restricts the requested wording.
Possible solutions:
- Request a broader explanation or reasoning for the refusal.
- Suggest alternative phrasing that aligns with both the assessor’s template and the BIR’s requirements. For example, “Based on public records, there are no improvements registered under the name of [legal owner].”

B. Seek legal intervention to clarify records

A legal action or administrative request may be necessary to invalidate the squatter’s improvement registration.
If the squatter’s registration was unauthorized, the heirs can file a complaint to annul the improvement’s registration or request its exclusion from the assessor’s records.

C. Request a ruling or guidance from the BIR

The BIR may provide clarification or accept alternative documentation if the certification cannot be obtained in the exact wording required.
Submit a formal letter explaining the situation and requesting confirmation that alternative phrasing would suffice.

D. Alternative certifications

Explore whether another certifying authority (e.g., a notary public or municipal engineer) can validate the non-registration of improvements under the legal owner’s name.
The BIR may accept an affidavit or similar declaration in place of the assessor’s certification.

Step 4: Considering risks and uncertainties

Time constraints:
- The estate tax amnesty deadline looms, leaving little room for prolonged disputes or bureaucratic delays.
- If initial remedies fail, escalation must happen quickly.
Assessor’s rigidity:
- The assessor’s refusal could stem from legitimate procedural constraints, misinterpretation of rules, or simple unwillingness to accommodate unusual requests.
- Understanding their rationale is key to overcoming this hurdle.
BIR’s flexibility:
- It remains uncertain whether the BIR will accept alternative certifications or documentation.

Step 5: Strategic action plan
To address the concern systematically:

Immediate action with the assessor:
- Request a meeting to discuss acceptable language for the certification.
- Offer compromises or alternative phrasing that reflects the same substantive fact.
Simultaneous engagement with the BIR:
- Submit a written request explaining the assessor’s refusal and seeking guidance or approval for an alternative certification.
Prepare legal remedies:
- If the squatter’s improvement registration complicates the matter, consult a lawyer to file the necessary complaints or petitions.
- Expedite legal proceedings to nullify the unauthorized registration if feasible.
Explore affidavit options:
- Have the legal heirs execute a sworn affidavit attesting that no improvements are registered under the legal owner’s name, supported by available public records.
Escalate if needed:
- If the assessor remains uncooperative, consider filing an administrative complaint or escalating the issue to higher authorities within the local government.

Final Answer:
The immediate remedy involves clarifying acceptable certification language with the assessor while simultaneously seeking guidance from the BIR for alternative documentation. If the squatter’s registration complicates the estate settlement, initiate legal proceedings to annul it. Given the time sensitivity of the estate tax amnesty, expedite all actions, consider executing affidavits, and escalate the issue if local officials remain uncooperative.