TRUE OR FALSE
The following are causes for disinheriting a
1. Estate tax is a tax on the right to
transfer property at death and on
certain transfers which are made by
law the equivalent of testamentary
disposition and is measured by the
value of the property TRUE
2. The taxpayer in estate taxation is the
estate of the decedent as a juridical
person TRUE
3. Executor is the person appointed by
a court to carry out the directions
and request of a decedent in his will
and dispose of his property
according to his testamentary
provisions after death FALSE
4. Every will may be in writing and
executed in a language not
necessarily known to the testator
FALSE
5. The will of an alien residing abroad
produces effect in the Philippines if
made in conformity with the
formalities prescribed by law of the
place in which he resides TRUE
6. The rights to the succession are
transmitted from the moment the
heirs receive their inheritance
FALSE
7. Brothers and sisters (whether half or
full blood) of the decedent are not
compulsory heirs TRUE
8. There cannot be a disinheritance for
compulsory heirs FALSE
9. An heir who inherits a specific
personal property by will is known as
devisee FALSE
10. Under the law on legitime, if the only
survivor is widow or widower, she or
he shall be entitled to one half of the
hereditary estate of the deceased
spouse, and the testator may freely
dispose of the other half TRUE
spouse, which one is NOT?
A. When the spouse justifiably refuses
to support the children or the other
spouse
B. When the spouse has accused the
testator of a crime for which the law
prescribes imprisonment for six
years or more and the accusation
has been found false
C. When the spouse by
fraud,violence,intimidation or undue
influence causes the testator to male
a will or to change one already made
D. When the spouse has given cause
for legal separation
Which of the following is not compulsory
heir
A. Legitimate children and
descendants, with respect to their
legitimate parents or ascendants
B. In default of letter a, legitimate
parents or ascendants, with respect
to their legitimate children or
descendants
C. Widow or widower
D. Relative by affinity
The general term applied to a person whose
property is transmitted through succession
A. Decedent
B. Administrator
C. Executor
D. Heir
E.
Justification for the imposition of transfer tax
A. Redistribution of wealth theory
B. Benefit received theory
C. State partnership theory
D. All of the above
Which is true? Legal or intestate succession
does not take place
A. If a person dies without a will, or with
a void will, or one which has
subsequently lost its validity
B. When the heir instituted is capable
of succeeding
C. When the will does not dispose of all
the property belonging to the testator
D. If the suspensive condition attached
to the institution of heir does not
happen or is not fulfilled
Which if the following is not a valid will
A. That which increases the legitime of
a compulsory heir
B. That which transfers the portion of
legitime to other successors other
than compulsory heir(s)
C. That which reduces the free portion
of the estate
D. That which transfers a part of free
portion to a compulsory heir
Heirs, for estate tax purposes are classified
as
1. Voluntary heirs 2. Compulsory heirs 3.
Legal or intestate heirs
A. 1 only
B. 1 and 2 only
C. all of the above
D. none of the above
Statement 1. Sale on installment basis is
considered as an onerous transfer
Statement 2. A gift out of love to former
girlfriend is an onerous transfer
A. Both statements are false
B. True, False
C. False, True
D. Both statements are true
Mr. Masipag executed a second will three
months after he executed the first one. The
second will is silent as to the first will. What
effect does the second will produce?
A. The 2nd will is void because he
waived his right to revoke the first
will
B. The first automatically revoked
because the existence of a
subsequent will
C. The 2nd will annul provisions of the
first will that are inconsistent with the
second will
D. The first will shall subsist over the
2nd will because it is the original will
Which is not authorized to take charge of
the estate during intestate period?
A. Executor
B. Court
C. Administrator
D. Heirs
Are persons to whom gifts of real property
are given by virtue of a will
A. Legatee
B. Devisee
C. Executor
D. Administrator
Statement 1. Inheritance refers to all the
property, rights and obligations of a person
which are not extinguished by death and all
which have accrued thereto since the
opening of succession
Statement 2. Rights which are purely
personal are not transmissible for they are
extinguished by death
A. Both statements are false
B. True, False
C. False, True
D. Both statements are true
Statement 1. Compulsory heirs include
illegitimate children
statement 2. In the absence pf compulsory
heirs, relatives to the 3rd degree would
inherit the estate
A. Both are false
B. True, false
C. False, true
D. Both are true
The elements of succession are
1. Decedent 2. Estate 3. Heirs 4.
Administrators/Executors
A. 1 and 2 only
B. 1,2, and 3 only
C. All of the above
D. None of the above
It deprives an heir to inherit properties by
the decedent through issuance of a will
A. Disinheritance
B. Distributable share
C. Legitimate
D. Disqualification
In legal succession
A. Only full blood brothers and sisters
may inherit
B. Even half blood brothers and sisters
may inherit
C. Half-blood brothers and sisters are
not considered collateral relatives
D. Full blood brothers and sisters do
not inherent
In default of testamentary heirs, the law
determines who are to succeed to the
inheritance of the deceased. Which one of
the following ranks first in the order of
succession?
A. Legitimated children
B. Surviving spouse
C. Legitimate parents
D. Illegitimate parents
A person appointed by the testator to carry
out the provisions of the will is called
A. Administrator
B. Executor
C. Enforcer
D. Beneficiary
Statement 1. Representation is a right
created by fiction of law by virtue of which
the representative is raised to the place and
degree of the person represented and
acquires the rights which the latter would
have if he were living or if he could have
inherited
Statement 2. If a compulsory heir dies
ahead of the testator, his legitime goes to
the child by representation
A. Both are false
B. True, false
C. False, true
D. Both are true
Statement 1. A "will" is an act whereby a
person is permitted, with the formalities
prescribed by law, to control to a certain
degree the disposition of his estate upon his
death
Statement 2. "Codicil" is a supplement or an
addition to a will, made after the execution
of a will and annexed to be taken as a part,
thereof, by any disposition made in the
original will is explained, added to, or
altered.
A. Both are false
B. True, false
C. False, true
D. Both are true
The tax imposed on the transfer of property
without consideration between two or more
persons who are living at the time the
transfer is made
A. Estate tax
 B. Business tax
C. Donor's tax Which of the following statements is false?
D. Personal Tax Transfer tax is
A. Imposed upon gratuitous transfer of
Which among the following are the kinds of property
succession? B. Of two kinds, estate tax and donor's
1. Testamentary or testate succession tax
2.Legal or intestate succession C. Classified as national tax
3. Mixed Succession D. None of the above
A. 1 only
B. 1 and 2 only
C. All of the above
D. None of the above

A testator may execute a holographic will

instead of an ordinary will. Which among the
following statements pertaining to
holographic will is false
1. A person may execute a holographic will
which must be entirely written, dated, and
signed by the hand of the testator himself
2. A holographic will is subject to no other
form, and may be made within or outside of
the Philippines, and need not be witnessed
3. In case of an insertion, cancellation,
erasure, or alteration in holographic will, the
testator must authenticate the same by his
full signature.
A. 1 only
B. 2 only
C. all of he above
D. none of the above

Which of the following is a valid will?

A. That which reduces the legitime of
compulsory heirs
B. That which increase the share of
one heir without impairing the
legitimate of the other heirs
C. That which transfer the legitime of
one heir to the other heir
D. That which impair the legitimate of
compulsory