Document background
The Release of Lien of Estate Tax is a vital document in Philippine estate administration that becomes necessary after a person's death and the subsequent payment of estate taxes. Under Philippine law, the government automatically places a lien on all properties of the deceased until estate taxes are fully paid. This document is required when heirs need to transfer property titles, sell inherited properties, or perform other transactions involving the deceased's estate. The release must be obtained from the Bureau of Internal Revenue and requires submission of various supporting documents including proof of tax payment, death certificate, and property documentation. The process is governed by the National Internal Revenue Code and various BIR regulations, with the Release of Lien of Estate Tax serving as the official certification that removes the government's claim on the estate properties.
