LalingYogi

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• color code:
  • important
  • assigned task, the default assignee is me (ian)
• the HEIRS referred to in this document are mama, tikay, tita christine and tito yogin

estate taxes

status table

property	zonal value TOD/(current)	area	title#	taxdec#	property tax	status
tisa lot 18494-A	P19m/(P24m)	2,432sqm	130827	GRC6-10-072-00387	P1,234 (i paid P6,519 2019-2024 down from P16k due to mayor raymond's amnesty	no squatters.
pension house	P8.2m/(P12.4m) land only	414sqm	146146	GRC6-08-062-07408 land, GRC6-08-062-24322-CU bldg	??	to be partitioned
pension house backyard	P8.7m/(P13m)	438sqm	146147	GRC6-08-062-07410	??	to be partitioned
mama's talisay	P4.2m/(P5.6m)	333sqm + 230sqm	42167, 42168	07000100236, 07000100237	2024: P876	clean title, for sale for P7m
bohol	P500k/(P15m) or P1m/(P30m) if cloa cancelled	50ha or 100ha if cloa cancelled	14133	multiple	??	for sale
1/3 of tisa lot 18495	P6.7m/(P8.4m)	2,506/3=835sqm	no title	94GR-10-072-00366	??	for sale, has a few squatters near 1 boundary
1/3 of tisa 5,000sqm	P13.3m(P16.6m)	5,000/3=1,666sqm	no title	34126	??	for sale, no lot# (i will investigate)
javier leyte tax dec only lots	multiple	multiple	no titles	multiple	multiple	as of now there are 5 lots. ian still finalizing the list

• estimated total zonal value: P60.6m TOD (P95m current). estate tax is 6% of zonal value (or market value if higher but zonal is always higher). therefore the estimated estate tax we need to pay is P3.6m + (6%of javier leyte zonal values)
• (todo) i messaged atty godinez asking if we can do an extrajudicial just on the tisa property. we can do an MOA with the buyer where they do 50% down and the rest of the payment happens after the estate taxes are paid.
• (todo) i will get complete list of requirements (e.g. birth certificate of all heirs, TIN, etc ...) and add them to the checklist below.
• lola qualifies for the estate tax amnesty which expires june 14, 2025.
• i will shoulder all expenses and will be refunded upon the sale of a common property
• i am securing the requirements for estate taxes (e.g. list of holdings, ctc (certified true copy) of tax dec(s) of each property, ctc of title, no improvement certification if no building).
• the following should also serve as a checklist in the requirements folder. the ORDER of the documents should be the same as the order of the checklist below. i will also maintain 3 xeros copies of the original folder (1 for him, 1 for the lawyer, and 1 for tikay the administrator)
  • lola's death certificate (done)
  • yogi's death certificate (done)
  • (todo) certified provincial list of no holdings
  • lola's certified list of holdings cebu city (done)
  • yogi's certified list of holdings cebu city (done)
  • title ctc tisa 130827 2,432sqm (done)
    • land tax dec ctc tisa GRC6-10-072-00387 2,432sqm (done)
    • (todo) certificate of no improvement tisa
  • title ctc andres 1461444 216sqm lot (done)
    • land tax dec ctc andres GRC6-08-062-11932 216sqm (done)
  • title ctc andres 146146 414sqm (done) pension house
    • land tax dec ctc andres GRC6-08-062-07408 414sqm (done)
    • building tax dec ctc andres GRC6-08-062-24322-CU 340.62sqm (done)
  • title ctc andres 146147 438sqm (done)
    • land tax dec ctc andres GRC6-08-062-07410 438sqm (done)
  • building tax dec ctc andres GRC6-08-062-11876 84sqm (done)
  • building tax dec ctc andres GRC6-08-062-07411 42sqm (done)
  • certified list of holdings talisay (done)
  • title ctc talisay 42167 (done)
    • land tax dec ctc talisay 07000100236 333sqm (done)
    • certificate of no improvement talisay 333sqm (done)
  • title ctc talisay 42168 230sqm (done)
    • land tax dec ctc talisay 07000100237 230sqm (done)
    • certificate of no improvement talisay 230 sqm (done)
  • (todo) certified list of holdings bohol
  • (todo) title ctc bohol
    • (todo) land tax dec ctc bohol (multiple)
    • (todo) certificate of no improvement bohol (multiple)

PROPERTIES in the ESTATE

tisa lot 18494-A

• this has no right of way. i'm planning to sell to deca homes who is our kasigbit. if they don't buy it, we will petition for right of way
• ------------------------
• the following is obsolete but i'm not deleting it because we might need it for reference in case we need to transfer a tax dec in the future.
• update 11/20/24: turns out the tax dec of lola's titled lot in tisa is already under lola's name. i wonder why it's not in the list of holdings. so there is no need to transfer the tax dec.
• 11/1/24: lola's share is already titled under her name but the tax dec is still under lolo abelardo's name.
  • i consulted with the BIR who said we need to transfer the tax dec to lola's name first before we can pay the estate taxes
  • i'm collecting the requirements to transfer the property to lola laling's name. i already got the list of requirements from the assessors office:
    • photocopy of IDs of owners with 3 specimen signatures
    • sworn statement of fair market value
    • most likely the following are with the ROD when the title was transferred to lola's name:
      • affidavit of publication
      • CAR
      • transfer tax receipt
      • extrajudicial
    • ctc of title
    • realty tax clearance
    • ctc tax dec

pension house

• clean title. to be subdivided among heirs.

mama's talisay

• mama's talisay lot is still under lola's name. therefore, it needs to be part of the estate. the extrajudicial will indicate this property will be assigned to mama.

bohol

• estimate area is 200ha, located in alicia
• estimate CARPED area is 100ha
• tikay says there is a good chance the CLOA will be cancelled
• tikay says there is a buyer willing to buy the entire 200ha, including the carped areas. this is why it's important to pay the estate taxes as soon as possible because we had an experience with the crystal estate where a buyer was ready to give the down payment but he required the estate taxes to be paid first. since estate tax filing can take long, the buyer already bought a different property and backed out of the deal by the time we paid the estate taxes.
• the title is under the name of tita lourdes and lola
• since no partitioning is mentioned in the title and tax decs, this is still 50-50 sharing in the eyes of the law.
• in 2007, lola signed an extrajudicial partitioning where we end up with 25ha estimate while tita lourdes gets 75ha estimate. the extrajudicial was never executed. i will consult with a lawyer if extrajudicials have a prescription period. (update 11/20/24: according to atty godinez, extrajudicials don't prescribe
• i suggest we file an action partition to divide the property such that both parties have equal non-CARPed areas.
• i'm confident our action partition will be granted and the extrajudicial will be nullified based on the following arguments:
  • the extrajudicial was based on the 1976 project partition, which is before CARP.
  • the INTENT or SPIRIT of the 1976 project partition was clearly to divide the property equally among tita lourdes and lola. the small difference was just due to the lot allocation and terrain.
  • it was not lola's fault that we ended up with 25ha after CARP while tita lourdes' heirs get 75ha. it was because of the CARP law. therefore, it's the governments moral obligation to REMEDY the situation by disregarding the literal meaning (letter of the law) of the 1976 project partition and follow the SPIRIT (intent) of the document.
  • in the legal world, the SPIRIT or INTENT of the law or document always takes precedence over the literal interpretation. example, when i was special administrator for the crystal estate, the law clearly states that i can only sell clothes and jewelries of the deceased before the estate taxes are paid. but the estate tax amnesty deadline was fast approaching and there was no time to secure the funds. if we miss the amnesty deadline, we end up paying P53 million instead of only P4.5 million. the spirit or purpose of the law that prohibits me to sell a property was to PROTECT the estate. but if we follow the literal meaning of the law, the estate will be damaged beyond repair. so the judge followed the spirit of the law, which is to protect the estate, and despite the objections of the claimants (e.g. salvador ang, owner of uratex foam), the judge authorized me to sell 2 big properties so that i have money to pay the estate taxes.
  • most likely the judge will follow the SPIRIT of the 1976 project partition, not the literal meaning, and order a partition such that both parties get 50% of the un-carped areas.
  • atty earla arnibal says she will research if there have been similar cases and what was the outcome.
• we should exhaust all options to try to recover the CARPED areas. but for me, it's ok if we fail for the following reasons:
  • remote rural farms originally belonged to the native inhabitants. the spaniards came and stole it away from them not too long ago. 400 years is just 4 full lifetimes. i'm 50 years old and i feel i was just born yesterday. the natives were then oppressed and subjugated for the next 400 years. so we basically bought stolen property. yes we are also partially descendants of natives and that's why we still have lots of other properties. note that this moral argument does not apply to city properties because the astronomical rise of city properties was because of the expertise and risks taken by non native engineers, architects, and capitalists.
  • giving the lands back to the natives is not socialism. the core principle of ownership in capitalism is "first use" and inheritance therefore in principle, the land belongs to the natives.

javier leyte tax dec only lots

• 12/1/24: i suspect these lots are the tax dec versions of the CARPED lots because totals are the same. it's too coincidental. i will consult with tita christine regarding this
• 11/29/24: i'm waiting for joseph tano to send me the certified tax decs and certified list of holdings. i already gcashed him P2,500 for expenses. will give him additional funds for sending the hardcopy to me via lbc. he will takes photos and send to me via messenger before mailing.
• the following is in lola's will and declared in yogi's list of holdings which joseph tano messaged me via messenger.
  • td# 08-19-0027-00142, lot 505-b, 7.2ha
  • td# 08-19-0027-00141, lot 505-c, 46,796sqm
  • td# 08-10-0015-00054, lot 510-a, 65,137sqm
  • td# 081-90001-00288, lot 521-a, 58,935sqm
  • td# 08-19-0001-00643, lot 521-g, 3,491sqm
  • ----- total: 24 ha
• the following is in lola's will, has no lot #, and not in yogi's list of holdings.
  • td# 08-19025-00086, lot __, 79,607sqm (not in the list of holdings. i will investigate this.
  • ------- grand total: 33ha

pages realty properties in tisa

• 12/2/24 update:
  • after an exhaustive investigation of the properties under lolo abelardo's holdings and the 5 tax decs that demi showed to me, turns out there are only 2 properties where lola laling still has a 1/3 hare:
    • 1) 2,056sqm lot 18495 in tisa labangon with tax dec# 94GR-10-72-00366 (untitled). this is under tito peping, tita lourdes and lola (not pages realty). we will need to do an extrajudicial with all the heirs of tito peping and tita lourdes for this property to be sold. this is low priority. we can do this after the estate taxes are paid.
    • 2) 5,000sqm lot in tisa, no lot#, tax dec# 34126. ian will investigate to get the lot# and locate the property. this is under pages realty. we will need to revive pages reality for this lot to be sold. this is low priority. we can do this after lola's estate taxes are paid.
    • there is also a 298 sqm lot in andres with tax dec# 337285-34 where the tax dec is still under lola laling's name. the extrajudicial for tito peping's estate also assigned this lot to lola laling. however, this did not appear in lola's list of holdings and title (title# 66984) is already under the name of tolentino tan. ian will try to get the year the transfer was made
  • lola also has mining rights to a lot in atlas mining (now carmen copper). according to demi, the reason we are not receiving royalties anymore is because the lot is not being mined anymore. however, according to annie (their administrator), the log is now being used to dump the rocks and soil waste from their mining operations. i will try to find out if we can get the rights to collect these waste. if this is possible, then we can invest on a rock crusher to crush the rocks and sell it as sand and gravel. this is easily a P1 million a month income for the heirs.
  • details of ian's investigations are in PagesEstate wiki page.
• 8/7/2024: there is a tax dec for tisa still under lolo abelardo's name. i checked it's status in city hall but it indicates it's now under the name of arcenas.
  • i got a list of holdings under abelardo pages and got 8 properties in the list. i got the certified tax decs and will investigate if we need to file estate taxes for lolo abelardo. i will get the technical description from bureau of lands in sudlon and give it to demi so he can use google service to get the coordinates. then we will investigate the status of each property.
  • however, there are properties in tisa under pages realty. i tried to get a list of holdings but it requires secretary's certificate. tito mari said he will give it to me through annie.
    • after we get the complete list of pages realty properties, i will get the certified tax decs, get the technical description from sudlon and give them to demi so he can use google service to get the coordinates for the mojons and we can hire a tanod in the area to fence it with barb wire. then we will take drone shot photos, and create wiki pages for the properties and blast it to the potential buyers/landbankers.

PROPERTIES NOT PART of the ESTATE

mama's andres lot

• still under lola's name but there is already a deed of donation. capital gains taxes, etc ... just needs to be paid (P500k est. cost)
• i will execute the deed of donation after a property is sold
• zonal value: P4.3m at time of donation, P6.4m current
• 216sqm
• title #: 1461444
• tax dec #: GRC6-08-062-11932
• property tax paid 2024: P688

1/2 of unitop

• each of the 4 heirs already own 1/4 of 1/2 of the land and building so this is not part of the estate.
• 1/14/22: the owner of unitop is offering to buy the 1/2 owned by the 4 heirs for P200m gross or P160m net. each sibling is expected to receive P40m.
• according to tikay, the offer of augusto go (owner of University of Cebu which has buildlings in the same block) was P100m. in my opinion, this means the P200m offer of unitop is very good, considering AI might crash the philippine economy soon. might as well take the P200m so each heir can invest 25% of their P40 million in AI (nvda, crm) and nuclear energy stocks (ceg, gev), 25% in S&P500, and the other 50% in US treasuries. your P40 million can easily double in 5 years.

javier leyte titled lots (carped)

• mama and tikay said all of yogi's properties are already under the names of relatives.
  • (done) i will still get a list of holdings in javier and tagbilaran just to ensure completeness.
  • update 11/30/24: joseph tano showed me a list of holdings showing yogi as the declarant of 5 lots totaling 24ha.
• (done) i will inquire in DAR if it's possible for the heirs of the original owner (yogi) to purchase the 8ha from faigals. if it's possible, then i will go to javier to talk to faigals if they are willing to transfer/sell the properties to us.
  • update 11/30/24: DAR legal said faigals can sell the 8ha but only with the approval from DAR, only to a resident in javier and each buyer cannot go over 5ha.
• here's what i have on file:
  • 10ha title #: OC-21790 under rex, gikom, liklik and tito eugene
  • 8ha title #: OC-21571 under braulia faigal, dolores faigal, iladio javier
  • 15ha title #: OC-21638 under tita christine, mama, tita ronda, tito tony, me, chibong, mia.
  • ------------- total: 33ha

potential buyers/land bankers

• leslie ngo (office is world wide building in gorordo)
• jefferson lao (office is z plaza building in ramos)
• sandra lim (tito eugene's friend. 0917-806-2001

extrajudicial

• (todo) create an extrajudicial with equal sharing of all properties except mama's talisay lot will be assigned to her
• the extrajudicial will be "extrajudicial WITH SALE" where the buyers of tisa and mama's talisay are in the extrajudicial. this means the extrajudicial would serve as the deed of sale (this is actually common). we can just do an MOA with the buyers where they give 50% downpayment and the rest will paid after the estate taxes are paid (this is also common).
• (todo) all 4 heirs sign the extrajudicial
• fortunately, i have lots of experience and knowledge with estate taxes because i was the administrator of my lolo munding's and lola'dida's estate. the estate taxes have been paid and all the problems of the estate have been resolved. i think it might help everyone if i share important information so that everyone can make better decisions.
• if all heirs simply agree to equal sharing of all properties, the estate will be settled very quickly and the estate taxes can be paid before the estate tax amnesty deadline which is on june 14, 2025. otherwise, if we miss the amnesty tax deadline the estate tax will be around P7 million instead of P3.6 million due to the 25% surcharge on the first year.
• if all heirs sign the extrajudicial, then the properties can quickly be subdivided and transferred to the heirs. you don't have to worry anymore and you won't be passing the problems to the next generation.
• many estate lawyers i talked to informed me it is VERY COMMON for some family members to not sign the extrajudicial for no valid reason. i need to inform everyone on the ramifications so that everyone in the family can make an informed decision.
• if not all heirs sign the extrajudicial, then the only other choice is administratorship which is very expensive. my bond when i was administrator of the crystal estate was P20 million. this does not include legal fees, publication fees, and court filing fees. the crystal estate had to go through adminstratorship because my tito virgilio did not sign the extrajudicial.

• if not all heirs sign the extrajudicial, tikay will be the administrator because lola has a will which assigns her as administrator. the tasks of the administrator are very stressful. it involves numerous hearings that can span multiple years (including the 1 year claimant window and publishing in the newspaper every 2 weeks). it involves so many requirements and periodic reporting of inventory to the court. if the administrator fails to comply with the requirements, the administrator will be replaced.
• by law, the administrator will have total control and power over all properties. an heir can only object to an action of the administrator by filing a motion in court. unless the actions of the administrator harms the estate, the actions of the administrator are usually upheld.
• without the extrajudicial signed by all heirs or administratorship, the estate taxes cannot be paid. if estate taxes are not paid, then the properties can never be transferred to the heirs. when the direct heirs are too old or have passed away, the next generation will be left with a much complex problem due to the number of second generation heirs. since by that time the penalty of estate taxes are just as big as the value of the properties, the properties will be exposed to land grabbing through falsification of documents and perjury by powerful and corrupt individuals who have the right connections in government.
• the best thing to do to protect the future economic security of your love ones is to simply agree to equal sharing of all properties and simply sign the extrajudicial. there really is no reason not to. if not all heirs agree to sign, we can try to have a mediation with a neutral party who cares for our well being (e.g. tito bunny) before we waste millions on administratorship costs.
• in the end, after millions in administratorship costs, THE RESULT WILL STILL BE THE SAME as the extrajudicial, which is equal sharing of all properties, except each heir will now get much less because the judge will give the administrator the authority to sell a property to cover the administratorship cost.
• imagine during the hearing for appointment of administrator, the judge will ask why we had to spend millions in administratorship costs when we could easily have just done an extrajudicial. the answer will have to be because not everyone signed the extrajudicial. the judge will then summon the heirs who refused to sign the extrajudicial and ask them what is their reason for not signing. if the heir cannot give a valid reason or will not appear in court, the judge could grant the request of the other heirs to have all the administratorship expenses deducted from the share of the heirs who did not sign. the judge will get angry because the refusal to sign the extrajudicial for no valid reason is not only harmful to the other heirs but also to society considering the courts in the philippines are overwhelmed with many IMPORTANT cases so it is a big waste of precious government resources to have to go through numerous hearings for no valid reason.
• i suggest each heir consult with their own personal lawyer and have everything i write here inspected and confirmed. but be aware that although most lawyers do what is best for their client, there are a few bad apples that would intentionally instigate or exacerbate conflict between family members because more problems and conflicts means more income for lawyers. yogi once told me a story where the son took over his dad's law firm and boasted to his dad that he quickly resolved the cases and family squabbles of their clients. his dad got mad and told his son that the problems and endless family conflicts of their clients paid for their house, car and school tuition fees.

expenses

• i will shoulder all expenses. the heirs can just sign a loan agreement so i can be refunded after the sale of a property.
• receipts are available upon request
• list of expenses
  • 9/25 2 copies cert list of holdings talisay - 80
  • 10/2 2 copies each cert tax decs andres properties - 480
  • 10/2 2 copies certificate of no holding talisay - 80
  • 10/4 2 copies cert tax decs talisay lot - 160
  • 10/4 2 copies cert tax decs talisay lot - 160
  • 10/4 2 copies revised cert list of holdings talisay - 80
  • 10/4 2 copies no improvement certification 2 talisay lots - 320
  • 10/15 xerox - 210
  • 10/18 2 copies ctc talisay titles - 1095
  • 10/18 2 copies ctc pension, tisa, andres lots - 2263
  • 10/19 expedite ctcs - 2000
  • 11/1 supporting docs for tisa tax dec transfer - 1500
  • 11/15/24 xerox 3 copies each of all estate tax reqs - 900
  • 11/20/24 death certs - 150
  • 11/28/24 gcash to joseph tano for cert tax decs/list of holdings - 2500
  • 11/29/24 2 cert no improvement - 80
  • 11/29/24 tisa property tax 2019 to 2024 - 6519