Rule 72:Subject SETTLEMENT OF ESTATE

Matter and
Applicability of
(Deceased Person)
General Rules
(Section 2)

Rule 73:
Applicability
Applicability of
of rules
rules of
of civil
civil actions.
actions. —— In
In
the
the absence
absence of of special
special provisions,
provisions, the
the
Venue of the
rules
rules provided
provided forfor in
in ordinary
ordinary actions
actions Settlement of
shall
shall be,
be, as
as far
far as
as practicable,
practicable, applicable
applicable
in
in special
special proceedings.
proceedings. (Section
(Section 2)2)
Estate

Where estate of deceased persons settled /Jurisdiction

1. Inhabitant of the Philippines at time of death(citizen or
alien  will shall be proved, letters of administration
granted and estate settled

WHERE? RTC in which he resides at time of death

2. Inhabitant of a foreign country, the RTC of any
province in which he had his estate

WHERE?
3. The court first taking cognizance of the settlement of
the estate of a decedent, shall exercise jurisdiction to the
Exception 2: Summary settlement of estate of small value . exclusion of all other courts (Section 1)
1, If gross value of the estateRule 74: person (whether he died
of a deceased Where estate settled upon dissolution of marriage
Summary
testate or intestate)  less than 10,000 and in line with provisions of law: 1.In case of death of the husband or wife, the community property shall
The court shall
General Rule:make suchSettlement
The rules order as may
jn special
ofjust respecting
be
proceedings ordinarilythe coststhat
require of be inventoried, administered, and liquidated, and the debts thereof
paid, in the testate
Presumption or intestate proceedings of the deceased spouse.
of death:
the proceedings, and all orders
the estate of the deceased should Estates
and j judgments made or rendered
be judicially administered through anin the
To settle estate, a person shall be presumed dead if absent and
course thereof shall
administrator be recorded
or executor. in the office
All actions entailofathe clerk,
two- yearandprescriptive
the order
ofperiod.
partition 2.unheard
If both spouses
from forhave
the died, the conjugal
periods partnership
fixed in the shall But
Civil Code. be liquidated
if such
It shall be presumed that the decedent left no debtsin ifthe
or award, if it involves real estate, shall be recorded no in the testate or intestate proceedings of either. (Section 2)
proper person proves to be alive, he shall be entitled to the balance of his
creditor files a office.
register's petition for letters of administration within two (2) years
after the death of the decedent. estate after payment of all his debts. The balance may be recovered
by motion in the same proceeding. (Section 4)
 Rule 75:
Production of Will.
Allowance of Will

A will shall pass either real or personal estate unless it

proved and allowed in the proper court (Section 1).

The person who has custody of a will shall, within

twenty

(20) Executor
days aftertohe knowswill
present of the
anddeath
accept ofor
therefuse
testator,
trust
deliver the twenty
within will to the
(20)court
dayshaving jurisdiction,
after he or todeath
knows of the the
executor
of thenamed
testate,inorthe will (Section
within 2). days after he
twenty (20)
knows that he is named executor if he obtained
such knowledge after the death of the testator,
present such will to the court having jurisdiction,
unless the will has reached the court in any other
manner, and shall, within such period, signify to the
court in writing his acceptance of the trust or his
refusal to accept it (Section 3).
 Custodian and executor subject to fine for neglect .
— A person who neglects any of the duties required
in the two last preceding sections without excused
satisfactory to the court shall be fined n ot
exceeding two thousand pesos (Section 4).

A person having custody of a will after the death of

Rule 76: Allowance the testator who neglects without reasonable
cause to deliver the same, when ordered so to do,
or Disallowance of to the court having jurisdiction, may be committed
Will to prison and there kept until he delivers the will
(Section 5).

Section 3. Court to appoint time and place for proving will and
shall cause notice of such time and place to be published three
(3) weeks successively, previous to the time appointed, in a
newspaper of general circulation in the province.
Section 4. Heirs, devisees,
But no newspaper legatees,
publication shall beand executors
made to be
where the notified
petition for
by mail or personally with copies of the notice
probate has been filed by the testator himself. of the time and Section
Section 1:1: Who
Who may may petition
petition for
for the
the allowance
allowance ofof
place fixed for proving the will and deposited in the post office with will
will whether
whether in in possession
possession or or not,
not, or
or is
is lost
lost or
or
the postage thereon prepaid at least twenty (20) days before the destroyed:
destroyed:
hearing, if such places of residence be known. Copies shall also Executor
Executor
be mailed to the person named as executor, if he be not the
Devisee
Devisee
petitioner; also, to any person named as co-executor not
petitioning, if their places of residence be known. Personal service Legatee
Legatee named
named inin will
will
of copies of the notice at least (10) days before the day of hearing Any
Any other
other person
person interested
interested in in the
the
shall be equivalent to mailing. If the testator asks for the estate
estate
allowance of his own will, notice shall be sent only to his Testator
Testator himself
himself (during
(during his
his lifetime)
lifetime)
compulsory heirs
 Section 5. Proof at hearing. What sufficient in absence of
contest.
All testimonies under oath and in writing
Section
Section 2.
2. Contents
Contents of
of petition:
petition:
If no person appears to contest the allowance of will court may
grant allowance thereof on the testimony of one of the subscribing The
The jurisdictional
jurisdictional facts;
facts;
witnesses only, if such witness testify that the will was executed The
The names,
names, ages,
ages, andand residences
residences of of the
the heirs,
heirs,
as is required by law. legatees,
legatees, and and devisees
devisees ofof the
the testator
testator or
or
decedent;
decedent;
Holographic will  at least one witness who knows The
The probable
probable value
value and
and character
character ofof the
the
the handwriting and signature of the testator property of the estate;
property of the estate;
explicitly declare that the will and the signature The
The namename ofof the
the person
person for
for whom
whom letters
letters are
are
are in the handwriting of the testator. prayed;
prayed;
IfIf the
the will
will has
has not
not been
been delivered
delivered to
to the
the court,
court, the
the
name
name of of the
the person
person having
having custody
custody of
of it.
it.

When will allowed and what is are the *no

*no defect
defect in
in petition
petition renders
renders the
the
How
How estate
estate is
is administered?
administered?
allowance
Section 9. Grounds for disallowing will. —
effect thereof? If itThe will shall
appears be disallowed in any of the following
at the allowance of of will
will void.
void.
cases: hearing that the will should be allowed
If not executed andinattested
the Philippines,
as requiredthenbyshall
law; so allow When
When aa will will isis thus
thus allowed,
allowed, the the court
court shall
shall grant
grant
If the testator was insane,
it, and aorcertificate
otherwiseofmentally incapable to make a will, at the time
its allowance, letters
letters testamentary,
testamentary, or or letters
letters ofof administration
administration with with
of itssigned
execution; the
If it was executed under duress, by theorjudge, and attested
the influence by or threats;
of fear, the will
will annexed.
annexed.
If it was procuredRULE
bythe 77:
seal
undue of
and Allowance
the whichof
court, topressure
improper shallWill
and beinfluence, on the part of the Such
Such letters
letters testamentary
testamentary or or ofof administration,
administration, shall shall
beneficiary,
attached oraofcopy
some of other person
the will, shallforbe his benefit; extend
extend to to allall the the estate
estate of of thethe testator
testator in in the
the
Proved
If the signature of the testator
filedinstrument
and recorded Outside
was procured
by the ofandor trick, and he did not intend
by fraud
clerk, Philippines.
Philippines.
that the should be his will
in at as
the time of fixing his signature
the willPhilippines
thereto. Wills proved and
shall have the same andeffect
allowed Such
Such estate,
estate, afterafter the the payment
payment of of just
just debts
debts andand
a foreign
if originally country,
proves andaccording
allowed in expenses
expenses of of administration,
administration, shall shall be be disposed
disposed of of
Administration of Estate When
When aa copy
copy of such will
will and of the order or decree
such to the (laws
court of such
Section 3). country, according
according to ofsuch
to suchsuchwill,
will, and
so of
farthe
so far asorder
as suchorwill
such decree
will may
may
of the
the allowance thereof,
thereof, both both duly
duly authenticated,
mayThereunder
be allowed, filed, and of
operate
operate allowance
upon
uponait. it.petition authenticated,
are
are filed with a petition for allowance in
filed with for allowance in the
the
recorded by the proper Philippines, by the executor or other person
Philippines, by the executor or other person
Court of First Instance in the The
The residue,
interested, residue,
in ifif any
any shall be
be disposed
shalljurisdiction,
disposed of
of as
as is
is
interested, in the
the court
court having
having jurisdiction, such
such
Philippines (Section 1). provided
provided
court
court shall by
shall law
by fix
law in
fix aa in cases
time
timecases andof
and of estates
estates
place
place for in
in the
thethe
for the Philippines
Philippines
hearing,
hearing, and
and
belonging
cause
cause notice
belonging to
to persons
notice thereofwho
thereof
persons to
to be
who are
be inhabitants
aregiven as
as in
inhabitants
given of
of another
in case
case of
of an
another
an
state
state or
or country
original
original will
country (Section
will presented
(Sectionfor
presented 4)
4)allowance
for allowance (Section
(Section 2). 2).
 Qualifications of executors or administrators (Who are
incompetent):
minor;
Is not a resident of the Philippines; and
Is in the opinion of the court unfit to execute the duties
of the trust by reason of drunkenness,
improvidence, or want of understanding or integrity,
or by reason of conviction of an offense involving
Section 6. When and to whom letters moralofturpitude
administration
(Section granted.
1) — If no executor is named in the will, or the
When
When all all of
of the
the executors
executors named named in in aa
executor or executors are incompetent, RULE 78: Letters Testamentary
The executor
refuse of
thean executor
trust, or fail shall
to not,
give as such,
bond, or a person dies intestate, administration
will cannot act because of
shall be granted: administer the estate of the first testator (Section 2). will cannot act because of
and of
A married woman mayAdministration,
serve as executrix or incompetency,
incompetency, refusalrefusal to to accept
accept the the
To the surviving husband or wife, asadministratrix
theWhen
case may and be, or
tonext
(marriage Whom of kin, woman
of single or both, shall
Issued in thenot
discretion of the court, or to such trust,
trust, or failure to give bond, on
or failure to give bond, on the
the
person as such surviving husband When
When aa will
will has
has been
been proved
proved and
and
affect authority to serve under a previous payment) if competent and willing to
or wife, or next of kin, requests to have appointed, part
part ofof one
one oror more
more of of them,
them, letters
letters
serve; allowed,
allowed, the court shall
the court shall issue letters
issue letters
(Section 3). testamentary
testamentary may may issue
issue to to such
such ofof
testamentary
testamentary thereon
thereon to to the
the person
person
them
them as as are
are competent,
competent, accept
accept and and
If such surviving husband or wife, as the case may be, or next of kin, or the person selected by them, be incompetent named
named as
as executor
executortheytherein, ifif he
therein, perform he is
is
or unwilling, or if the husband or widow, or next of kin, neglects for thirty (30) days after the death h of the person to give
give bond,
bond, andand they maymay perform the the
competent,
competent, accepts
accepts the
the trust,
trust, and
and
apply for administration or to request that administration be granted to some other person, it may be granted to one duties
duties andand discharge
discharge the the trust
trust
or more of the principal creditors, if may be granted to one or more of the principal creditors, if competent and willing gives
gives bond
bond as as required
required by
by these
these rulesrules
required
required by by the
the will
will (Section
(Section 5). 5).
to serve; (Section
(Section 4).4).
 RULE 79: Opposing RULE 80:
Issuance of Letters
Special Administrator
Testamentary. Petition and
Contest for Letters of
Administration
 Appointment
Appointment of of special
special administrator.
administrator. — —
When
When there is delay in granting letters
there is delay in granting letters
testamentary
testamentary or or of
of administration
administration by by any
any
Opposition to issuance of letters cause including an appeal from the
cause including an appeal from the
testamentary. Simultaneous petition for allowance
allowance or or disallowance
disallowance of of aa will,
will, the
the
administration. Any person interested in a court
court may
may appoint
appoint aa special
special administrator
administrator
will may state in writing the grounds why to
to take
take possession
possession and and charge
charge of of the
the
letters testamentary should not issue to estate
estate of
of the
the deceased
deceased until
until the
the questions
questions
the persons named therein as executors, causing
causing the
the delay
delay areare decided
decided andand
or any of them, and the court, after executors
executors or administrators appointed.
or administrators appointed.
hearing upon notice, shall pass upon the (Section
(Section 1)1)
sufficiency of such grounds. A petition
may, at the time, be filed for letters of
administration with the will annexed
(Section 1).

Powers
Powers and
and duties
duties of
of special
special
administrator:
administrator:
Shall
Shall take
take possession
possession and and charge
charge of of the
the
Contents of petition for letters of administration . It goods,
goods, chattels, rights, credits, and
chattels, rights, credits, and
estate
estate of of the
the deceased
deceased and and preserve
preserve
must be filed by an interested person and must
the
the same for the executors or
same for the executors or
show, so far as known to the petitioner:
administrator
administrator afterwards
afterwards appointed,
appointed,
The jurisdictional facts; and
and forfor that
that purpose
purpose may may commence
commence
The names, ages, and residences of the heirs, and and
and maintain
maintain suits
suits as
as administrator.
administrator.
the names and residences of the creditors, of He
He may
may sellsell only
only such
such perishable
perishable and and
the decedent; other
other property
property as as the
the court
court orders
orders
The probable value and character of the property sold.
sold. A A special
special administrator
administrator shallshall not
not
of the estate; be
When
When liable
be letters
letters to pay
liable testamentary any
to pay any or
testamentary debts
of of
debts
or of of the
the
deceased
deceased unless unless so
so ordered
ordered by the
The name of the person for whom letters of administration
administration are
are granted
granted on the by the
on the
administration are prayed. court.
court.
estate (Section
(Section 2)
2)
estate of of the
the deceased,
deceased, the the powers
powers of of
the special administrator shall
the special administrator shall cease, cease,
But no defect in the petition shall render void the and
and hehe shall
shall forthwith
forthwith deliver
deliver to
to the
the
issuance of letters of administration. (Section 2) executor or administrator the goods,
Court shall set time for executor or administrator the goods,
chattels,
chattels, money,
money, and and estate
estate ofof the
the
hearing and notice thereof
deceased in his hands. The
deceased in his hands. The executor executor
(Section 3).
or
or administrator
administrator may may prosecute
prosecute to to
Opposition
Opposition to
topetition
petition
At the hearing for
for petition, it must first be shown that notice
of the final
final judgment
judgment suits suits commenced
commenced by by
administration
administration
beenmay
has Letters mayof be
given beasfiled
filed bybyany
hereinabove
administration anymay required, and to
be granted thereafter
any the such
such special
special
interested
interested
court person
person
shall through
through
hear the filing
filing
proofs aaof the parties
qualified applicant, though it appears that there are in support of their
written
written opposition
opposition
respective on
onthetheground
allegations,
other competent ground
and if of
persons of
satisfied that the
having better decedent
right to the left no
incompetency
incompetency
or thatof
of person
person
will,administration,
there to
is ifnoto whom
whom
such persons fail to appear when it shall
competent and willing executor,
letters
lettersare
orderarethe
prayed
prayed therein
issuancetherein
of
notified and claim (Section
(Section
letters 4)
4)
theofissuance
administration to the
of letters to party best
entitled thereto
themselves (Section 6). (Section 5).
 RULE 82: Revocation of
Administration, Death, RULE 81:
Resignation, and Removal
of Executors or Special Administrator
Administrators
 Bonds
Bonds to
to be
be given
given issuance
issuance of
of letters
letters including
including amounts
amounts and
and conditions
conditions as
as
follows:
follows:
Administration revoked if will discovered . If
after letters of administration have been granted To
To make
make andand return
return toto the
the court,
court, within
within three
three (3)
(3) months,
months, aa truetrue and
and complete
complete
on the estate of a decedent as if he had died inventory
inventory ofof all
all goods,
goods, chattels,
chattels, rights,
rights, credits,
credits, and
and estate
estate of of the
the deceased
deceased
which
which shall
shall come
come to to his
his possession
possession or or knowledge
knowledge or or to
to the
the possession
possession of of any
any
intestate, his will is proved and allowed by the other
other person
person forfor hi
hi m;
m;
court, the letters of administration shall be To
To administer
administer according
according to to these
these rules,
rules, and,
and, ifif an
an executor,
executor, according
according to to the
the will
will
revoked and all powers thereunder cease, and of
of the
the testator,
testator, all
all goods,
goods, chattels,
chattels, rights,
rights, credits,
credits, andand estate
estate which
which shall
shall at
at any
any
time
time come
come toto his
his possession
possession or or to
to the
the possession
possession of of any
any other
other person
person for
for him,
him,
the administrator shall forthwith surrender the and
and from
from the
the proceeds
proceeds to to pay
pay and
and discharge
discharge all all debts,
debts, legacies,
legacies, andand charges
charges
letters to the court, and render his account with on
on the
the same,
same, or or such
such dividends
dividends thereon
thereon asas shall
shall be
be decreed
decreed by by the
the court;
court;
such time as the court directs. Proceedings To
To render
render aa true
true and
and just
just account
account of of his
his administration
administration to to the
the court
court within
within one
one (1)
(1)
years,
years, and
and atat any
any other
other rr time
time when
when required
required by by the
the court;
court;
thereupon (Section 1) To
To perform
perform allall orders
orders of of the
the court
court by
by him
him toto be
be performed.
performed. (Section
(Section 1)1)

IF
Court may be remove or accept resignation o f NOT
executor or administrator. If an executor or
administrator neglects to render his account and
settle the estate according to law, or to perform an
order or judgment of the court, or a duty expressly There
There shall
shall also
also be
be aa separate
separate bond
bond of
of executor
executor where
where directed
directed in
in will
will and
and
guidelines
guidelines when
when further
further bond
bond required
required (Section
(Section 2),
2), bond
bond of
of joint
joint executors
executors and
and
provided by these rules, or absconds, or becomes administrators
administrators (Section
(Section 3)
3) and
and bond
bond of
of Special
Special administrator
administrator (Section
(Section 4).4).
insane, or otherwise incapable or unsuitable to
discharge the trust, the court may remove him, or
in its discretion, may permit him to resign.
Proceeding upon death, resignation, or removal.
When an executor or administrator dies, resign, or
is removed the remaining executor or
administrator may administer the trust alone,
unless the court grants letters to someone to act
with him. If there is no remaining executor or
administrator, administration may be to any
Acts before revocation, resignation, or removal
suitable person. (Section 2)
to be valid . — The lawful acts of an executor or
administrator before the revocation of his letters
testamentary or of administration, or before his
resignation or removal, shal l have the like
validity as if there had been no such revo cation,
resignation, or removal. (Section 3)
Within three (3) months after his appointment, every executor or administrator shall return to the court a true inventory and appraisal of all real and personal e state of the
deceased which has come into his possession or knowledge. In the appraisement of such estate, the court may order one or more of the inheritance tax appraisers to give his or
their assistance. (Section 1)

Acts before revocation, resignation, or removal

to be valid . — The lawful acts of an executor or
administrator before the revocation of his letters
testamentary or of administration, or before his RULE 83
resignation or removal, shall l have the like
validity as if there had been no such revocation, Inventory and
resignation, or removal. (Section 3) Appraisal. Provision
for Support of Family

Within three (3)

months after his
appointment, every
executor or
administrator shall
return to the court a
true inventory and
appraisal of all real
The widow and minor or and personal estate
incapacitated children of a of the deceased
deceased person, during the which has come into
settlement of the estate, shall his possession or
receive therefrom, under the knowledge. In the
direction
The wearing of the
apparel of court, such
the surviving appraisement of
The executor or administrator of the estate of a deceased
allowance
husband as minor
or wife and are provided
children.,bythe such estate, the
partner shall at all time:
law.bed
marriage (Section 3)
and bedding, and such court may order one
provisions and other articles as will Have access to, and may examineor more
and takeofcopies
the of, books
inheritance
and papers relating to the partnership business; tax
necessarily be consumed in the appraisers to give
substinence of the family of the deceased, Make examine and make invoices his orRULE
of the their
property84:belonging to
under the direction of the court, shall not such partnership; assistance.
An executor or administrator shall have the (Section
right to
I
An executor or administrator
be considered as assets,shall maintain
nor administered the possession and management 1) of the real as well
untenable
General Powers and
as such, and shall not be included structures
repair the houses and other in the The surviving partner orestate
as the personal partners,
of theondeceased
request, shall exhibit
so long as it to
and fences belonging
inventory. to the
(Section 2) estate, and deliver the himisallnecessary
such books, Duties
for papers, of of
the Executors
and property
the payment in their
debts the and
andhands or
same in such repair to the heirs or devisees when control. (Section
expenses 1)
of administration. (Section 3)
directed so to do by the court. (Section 2)
Administrators
 RULE 86 - 90

Publication of the notice by the

The Solicitor General or his administrator/executor for three weeks
Filing of copy of printed notice within behalf of the Republic
representative, successively in a newspaper of general
an affidavit setting forth
of thethe dates of shall file a petition circulation in the province, in four public places in
Philippines, Issuance of a notice to all persons having
theDelivery
first andoflast
claims againstthat
praying
publication thethe
by the estate of the deceasedthe province, and in two public places in the money claims against the decedentCourt
to shall declare
be filed in the
estate with the necessary
be declared escheated. municipality where the decedent last resided. the office of the clerk of court.
administer/ executor within 10 days properties of the decedent
vouchers
Service oftoa the
copyclerk of court
of the claims by Publication of the order at least
after
thethe publication
creditors of said notice The court
once a shall
week for fixed
six a date and place
consecutive in the Philippines
RULE 91
to the administrator/executor
for
weeksthe hearing
in some thereof
newspaper of general escheated
Payment of just debts and charges
circulation in the province.