Thank you atty. The reason I asked is my father who is an amer citizen passed away jan 2012 and left a deed of assiggnment dated sep 2005 signed and notorized by an atty and 2 of his sisters as a witness. He also sign this documents on behalf of me and my other 6 sisters and and my mother who is still alive signed as well. There are 16 separate titles that he left to us and assign to us individually on this doc. My aunt in thhe Phil who is one of the witness will be the one handling the Bir and title transfer and she already filed and published the extra judicial settlement of estate with waiver of rights which also state that my mother is waiving her rights to her 50 share. Can my mother still do a deed of sale to her kids so we can avoid to pay alot of estate tax? Also she has one separate property that she wants to give to me that curently under her name. BIR in quezon city is handling the case because calamba bir said that since my dad died in the us and not in calamba, bir head office will handle the assessment, base on zoning value, is this true? My other question is can we have separate bir filing for each sibling and transfering of titles even though we already publish, andis therea deadline to tansfer title to our name? One of the lot has 6 apt built on it which was assign to my 6 sisters by my father verbally but not on the assignment, the land lot was assign to my younger sister. What happens when my mom died and my sisterdecides to sell the land and the apts, do they spilt the proceed equally between the six of them? Does this needs to be in writing.