Which comes first in Housing Mortgate? Paying Estate Tax (owners) or Collecting Payments (buyers)

Hi Atty,

Inquire lang po. right now a family who now claimed the developed residential area holds a title na nakapangalan pa sa "Lola" nila. The total area is around 10hectares po and yung pangalan po na nasa titulo is around 1980's pa pumanaw.

And first generation (mga anak ng nasa titulo) did failed to transfer the title under their names. And fast forward, namatay na din po halos ng 1st generation.

Currently, ang mga apo (2nd generation) na ang heirs na natitira, of approximately age ranging 70 to 80 years old na po.

My Question is:

Which comes first? Them settling the Legal Documents of the property (transferring it to their names by complying requirements like estate tax, transfer tax and etc.)?

OR

Their way na.. Pay Us First at yan ang ibabayad namin sa Estate namin (roughly around almost a 100Million Php)...

we are very willing to pay the just knowned owner (2013 pa sila nagkatitulo).. pero d naman siguro masama na mag-ask kami ng security sa money namin kasi 15-25years namin yan babayaran (3,500 per squaremeter - residential area pero sa assessor "agricultural pa)

If your buyer is willing to advance payment to you for estate tax purposes, then good for you. There is no prohibition that would prevent the parties from stipulating that. What is important is that you pay the estate tax before applying for transfer with the Assessor's Office and the RD, because they will look for the CAR issued by the BIR (issued only after taxes are completely satisfied) before they entertain your application. https://www.alburovillanueva.com/land-titles-real-property-registration