Settlement of Estate of Deceased Persons person until he performs such order or

judgment, or is released.
RULE 73
Section 4. Presumption of death. — For
Venue and Process purposes of settlement of his estate, a person
shall be presumed dead if absent and unheard
Section 1. Where estate of deceased persons from for the periods fixed in the Civil Code. But
settled. — If the decedents is an inhabitant of if such person proves to be alive, he shall be
the Philippines at the time of his death, entitled to the balance of his estate after
whether a citizen or an alien, his will shall be payment of all his debts. The balance may be
proved, or letters of administration granted, recovered by motion in the same proceeding.
and his estate settled, in the Court of First
Instance in the province in which he resides at RULE 74
the time of his death, and if he is an inhabitant
of a foreign country, the Court of First Instance Summary Settlement of Estate
of any province in which he had estate. The
court first taking cognizance of the settlement Section 1. Extrajudicial settlement by
of the estate of a decedent, shall exercise agreement between heirs. — If the decedent
jurisdiction to the exclusion of all other courts. left no will and no debts and the heirs are all of
The jurisdiction assumed by a court, so far as age, or the minors are represented by their
it depends on the place of residence of the judicial or legal representatives duly authorized
decedent, or of the location of his estate, shall for the purpose, the parties may without
not be contested in a suit or proceeding, securing letters of administration, divide the
except in an appeal from that court, in the estate among themselves as they see fit by
original case, or when the want of jurisdiction means of a public instrument filed in the office
appears on the record. of the register of deeds, and should they
disagree, they may do so in an ordinary action
Section 2. Where estate settled upon of partition. If there is only one heir, he may
dissolution of marriage. — When the marriage adjudicate to himself the entire estate by
is dissolved by the death of the husband or means of an affidavit filed in the office of the
wife, the community property shall be register of deeds. The parties to an
inventoried, administered, and liquidated, and extrajudicial settlement, whether by public
the debts thereof paid, in the testate or instrument or by stipulation in a pending action
intestate proceedings of the deceased spouse. for partition, or the sole heir who adjudicates
If both spouses have died, the conjugal the entire estate to himself by means of an
partnership shall be liquidated in the testate or affidavit shall file, simultaneously with and as a
intestate proceedings of either. condition precedent to the filing of the public
instrument, or stipulation in the action for
Section 3. Process. — In the exercise of partition, or of the affidavit in the office of the
probate jurisdiction, Courts of First Instance register of deeds, a bond with the said register
may issue warrants and process necessary to of deeds, in an amount equivalent to the value
compel the attendance of witnesses or to carry of the personal property involved as certified to
into effect theirs orders and judgments, and all under oath by the parties concerned and
other powers granted them by law. If a person conditioned upon the payment of any just
does not perform an order or judgment claim that may be filed under section 4 of this
rendered by a court in the exercise of its rule. It shall be presumed that the decedent
probate jurisdiction, it may issue a warrant for left no debts if no creditor files a petition for
the apprehension and imprisonment of such letters of administration within two (2) years
after the death of the decedent.
The fact of the extrajudicial settlement or accordance with the provisions of the
administration shall be published in a preceding section, may require the
newspaper of general circulation in the manner distributees, if property other than real is to be
provided in the nest succeeding section; but no distributed, to file a bond in an amount to be
extrajudicial settlement shall be binding upon fixed by court, conditioned for the payment of
any person who has not participated therein or any just claim which may be filed under the
had no notice thereof. next succeeding section.

Section 2. Summary settlement of estate of Section 4. Liability of distributees and estate.

small value. — Whenever the gross value of — If it shall appear at any time within two (2)
the estate of a deceased person, whether he years after the settlement and distribution of
died testate or intestate, does not exceed ten an estate in accordance with the provisions of
thousand pesos, and that fact is made to either of the first two sections of this rule, that
appear to the Court of First Instance having an heir or other person has been unduly
jurisdiction of the estate by the petition of an deprived of his lawful participation in the
interested person and upon hearing, which estate, such heir or such other person may
shall be held not less than one (1) month nor compel the settlement of the estate in the
more than three (3) months from the date of courts in the manner hereinafter provided for
the last publication of a notice which shall be the purpose of satisfying such lawful
published once a week for three (3) participation. And if within the same time of
consecutive weeks in a newspaper of general two (2) years, it shall appear that there are
circulation in the province, and after such other debts outstanding against the estate which
notice to interest persons as the court may have not been paid, or that an heir or other
direct, the court may proceed summarily, person has been unduly deprived of his lawful
without the appointment of an executor or participation payable in money, the court
administrator, and without delay, to grant, if having jurisdiction of the estate may, by order
proper, allowance of the will, if any there be, for that purpose, after hearing, settle the
to determine who are the persons legally amount of such debts or lawful participation
entitled to participate in the estate, and to and order how much and in what manner each
apportion and divide it among them after the distributee shall contribute in the payment
payment of such debts of the estate as the thereof, and may issue execution, if
court shall then find to be due; and such circumstances require, against the bond
persons, in their own right, if they are of lawful provided in the preceding section or against
age and legal capacity, or by their guardians or the real estate belonging to the deceased, or
trustees legally appointed and qualified, if both. Such bond and such real estate shall
otherwise, shall thereupon be entitled to remain charged with a liability to creditors,
receive and enter into the possession of the heirs, or other persons for the full period of
portions of the estate so awarded to them two (2) years after such distribution,
respectively. The court shall make such order notwithstanding any transfers of real estate
as may be just respecting the costs of the that may have been made.
proceedings, and all orders and judgments
made or rendered in the course thereof shall Section 5. Period for claim of minor or
be recorded in the office of the clerk, and the incapacitated person. — If on the date of the
order of partition or award, if it involves real expiration of the period of two (2) years
estate, shall be recorded in the proper prescribed in the preceding section the person
register's office. authorized to file a claim is a minor or mentally
incapacitated, or is in prison or outside the
Section 3. Bond to be filed by distributees . — Philippines, he may present his claim within
The court, before allowing a partition in one (1) year after such disability is removed.
 having jurisdiction, may be committed to
prison and there kept until he delivers the will.

RULE 75

Production of Will. Allowance of Will

Necessary RULE 76

Section 1. Allowance necessary. Conclusive Allowance or Disallowance of Will

as to execution. — No will shall pass either real
or personal estate unless it is proved and Section 1. Who may petition for the
allowed in the proper court. Subject to the allowance of will. — Any executor, devisee, or
right of appeal, such allowance of the will shall legatee named in a will, or any other person
be conclusive as to its due execution. interested in the estate, may, at any time after
the death of the testator, petition the court
Section 2. Custodian of will to deliver. — The having jurisdiction to have the will allowed,
person who has custody of a will shall, within whether the same be in his possession or not,
twenty (20) days after he knows of the death or is lost or destroyed.
of the testator, deliver the will to the court
having jurisdiction, or to the executor named in The testator himself may, during his lifetime,
the will. petition the court for the allowance of his will.

Section 3. Executor to present will and accept Section 2. Contents of petition. — A petition
or refuse trust. — A person named as executor for the allowance of a will must show, so far as
in a will shall, within twenty (20) days after he known to the petitioner:
knows of the death of the testate, or within
twenty (20) days after he knows that he is (a) The jurisdictional facts;
named executor if he obtained such knowledge
after the death of the testator, present such (b) The names, ages, and
will to the court having jurisdiction, unless the residences of the heirs, legatees,
will has reached the court in any other and devisees of the testator or
manner, and shall, within such period, signify decedent;
to the court in writing his acceptance of the
trust or his refusal to accept it. (c) The probable value and
character of the property of the
Section 4. Custodian and executor subject to estate;
fine for neglect. — A person who neglects any
of the duties required in the two last preceding (d) The name of the person for
sections without excused satisfactory to the whom letters are prayed;
court shall be fined not exceeding two
thousand pesos. (e) If the will has not been
delivered to the court, the name
Section 5. Person retaining will may be of the person having custody of
committed. — A person having custody of a it.
will after the death of the testator who
neglects without reasonable cause to deliver But no defect in the petition shall render void
the same, when ordered so to do, to the court the allowance of the will, or the issuance of
letters testamentary or of administration with
the will annexed.
Section 3. Court to appoint time for proving such witness testify that the will was executed
will. Notice thereof to be published. — When a as is required by law.
will is delivered to, or a petition for the
allowance of a will is filed in, the court having In the case of a holographic will, it shall be
jurisdiction, such court shall fix a time and necessary that at least one witness who knows
place for proving the will when all concerned the handwriting and signature of the testator
may appear to contest the allowance thereof, explicitly declare that the will and the signature
and shall cause notice of such time and place are in the handwriting of the testator. In the
to be published three (3) weeks successively, absence of any such competent witness, and if
previous to the time appointed, in a newspaper the court deem it necessary, expert testimony
of general circulation in the province. may be resorted to.

But no newspaper publication shall be made Section 6. Proof of lost or destroyed will.
where the petition for probate has been filed Certificate thereupon. — No will shall be
by the testator himself. proved as a lost or destroyed will unless the
execution and validity of the same be
Section 4. Heirs, devisees, legatees, and established, and the will is proved to have
executors to be notified by mail or personally. been in existence at the time of the death of
— The court shall also cause copies of the the testator, or is shown to have been
notice of the time and place fixed for proving fraudulently or accidentally destroyed in the
the will to be addressed to the designated or lifetime of the testator without his knowledge,
other known heirs, legatees, and devisees of nor unless its provisions are clearly and
the testator resident in the Philippines at their distinctly proved by at least two (2) credible
places of residence, and deposited in the post witnesses. When a lost will is proved, the
office with the postage thereon prepaid at least provisions thereof must be distinctly stated and
twenty (20) days before the hearing, if such certified by the judge, under the seal of the
places of residence be known. A copy of the court, and the certificate must be filed and
notice must in like manner be mailed to the recorded as other wills are filed and recorded.
person named as executor, if he be not the
petitioner; also, to any person named as Section 7. Proof when witnesses do not
coexecutor not petitioning, if their places of reside in province. — If it appears at the time
residence be known. Personal service of copies fixed for the hearing that none of the
of the notice at least (10) days before the day subscribing witnesses resides in the province,
of hearing shall be equivalent to mailing. but that the deposition of one or more of them
can be taken elsewhere, the court may, on
If the testator asks for the allowance of his motion, direct it to be taken, and may
own will, notice shall be sent only to his authorize a photographic copy of the will to be
compulsory heirs. made and to be presented to the witness on
his examination, who may be asked the same
Section 5. Proof at hearing. What sufficient in questions with respect to it, and to the
absence of contest. — At the hearing handwriting of the testator and others, as
compliance with the provisions of the last two would be pertinent and competent if the
preceding sections must be shown before the original will were present.
introduction of testimony in support of the will.
All such testimony shall be taken under oath Section 8. Proof when witnesses dead or
and reduced to writing. It no person appears insane or do not reside in the Philippines . — If
to contest the allowance of the will, the court the appears at the time fixed for the hearing
may grant allowance thereof on the testimony that the subscribing witnesses are dead or
of one of the subscribing witnesses only, if insane, or that none of them resides in the
Philippines, the court may admit the testimony present in the Philippines and not insane, must
of other witnesses to prove the sanity of the be produced and examined, and the death,
testator, and the due execution of the will; and absence, or insanity of any of them must be
as evidence of the execution of the will, it may satisfactorily shown to the court. If all or some
admit proof of the handwriting of the testator of such witnesses are present in the Philippines
and of the subscribing witnesses, or of any of but outside the province where the will has
them. been filed, their deposition must be taken. If
any or all of them testify against the due
Section 9. Grounds for disallowing will. — The execution of the will, or do not remember
will shall be disallowed in any of the following having attested to it, or are otherwise of
cases: doubtful credibility, the will may nevertheless,
be allowed if the court is satisfied from the
(a) If not executed and attested testimony of other witnesses and from all the
as required by law; evidence presented that the will was executed
and attested in the manner required by law.
(b) If the testator was insane, or
otherwise mentally incapable to If a holographic will is contested, the same
make a will, at the time of its shall be allowed if at least three (3) witnesses
execution; who know the handwriting of the testator
explicitly declare that the will and the signature
(c) If it was executed under are in the handwriting of the testator; in the
duress, or the influence of fear, absence of any competent witnesses, and if
or threats; the court deem it necessary, expert testimony
may be resorted to.
(d) If it was procured by undue
and improper pressure and Section 12. Proof where testator petitions for
influence, on the part of the allowance of holographic will. — Where the
beneficiary, or of some other testator himself petitions for the probate of his
person for his benefit; holographic will and no contest is filed, the fact
that the affirms that the holographic will and
(e) If the signature of the the signature are in his own handwriting, shall
testator was procured by fraud or be sufficient evidence of the genuineness and
trick, and he did not intend that due execution thereof. If the holographic will is
the instrument should be his will contested, the burden of disproving the
at the time of fixing his signature genuineness and due execution thereof shall
thereto. be on the contestant. The testator to rebut the
evidence for the contestant.
Section 10. Contestant to file grounds of
contest. — Anyone appearing to contest the Section 13. Certificate of allowance attached
will must state in writing his grounds for to prove will. To be recorded in the Office of
opposing its allowance, and serve a copy Register of Deeds. — If the court is satisfied,
thereof on the petitioner and other parties upon proof taken and filed, that the will was
interested in the estate. duly executed, and that the testator at the
time of its execution was of sound and
Section 11. Subscribing witnesses produced disposing mind, and not acting under duress,
or accounted for where will contested. — If the menace, and undue influence, or fraud, a
will is contested, all the subscribing witnesses, certificate of its allowance, signed by the
and the notary in the case of wills executed judge, and attested by the seal of the court
under the Civil Code of the Philippines, if shall be attached to the will and the will and
certificate filed and recorded by the clerk. letters testamentary or of administration, shall
Attested copies of the will devising real estate extend to all the estate of the testator in the
and of certificate of allowance thereof, shall be Philippines. Such estate, after the payment of
recorded in the register of deeds of the just debts and expenses of administration,
province in which the lands lie. shall be disposed of according to such will, so
far as such will may operate upon it; and the
residue, if any shall be disposed of as is
provided by law in cases of estates in the
Philippines belonging to persons who are
inhabitants of another state or country.
RULE 77

Allowance of Will Proved Outside of

Philippines and Administration of Estate RULE 78
Thereunder
Letters Testamentary and of
Section 1. Will proved outside Philippines may Administration, When and to Whom
be allowed here. — Wills proved and allowed in Issued
a foreign country, according to the laws of
such country, may be allowed, filed, and Section 1. Who are incompetent to serve as
recorded by the proper Court of First Instance executors or administrators. — No person in
in the Philippines. competent to serve as executor or
administrator who:
Section 2. Notice of hearing for allowance. —
When a copy of such will and of the order or (a) Is a minor;
decree of the allowance thereof, both duly
authenticated, are filed with a petition for (b) Is not a resident of the Philippines;
allowance in the Philippines, by the executor or and
other person interested, in the court having
jurisdiction, such court shall fix a time and (c) Is in the opinion of the court unfit to
place for the hearing, and cause notice thereof execute the duties of the trust by
to be given as in case of an original will reason of drunkenness, improvidence,
presented for allowance. or want of understanding or integrity, or
by reason of conviction of an offense
Section 3. When will allowed, and effect involving moral turpitude.
thereof. — If it appears at the hearing that the
will should be allowed in the Philippines, the Section 2. Executor of executor not to
shall so allow it, and a certificate of its administer estate. — The executor of an
allowance, signed by the judge, and attested executor shall not, as such, administer the
by the seal of the court, to which shall be estate of the first testator.
attached a copy of the will, shall be filed and
recorded by the clerk, and the will shall have Section 3. Married women may serve. — A
the same effect as if originally proves and married woman may serve as executrix or
allowed in such court. administratrix, and the marriage of a single
woman shall not affect her authority so to
Section 4. Estate, how administered. — When serve under a previous appointment.
a will is thus allowed, the court shall grant
letters testamentary, or letters of Section 4. Letters testamentary issued when
administration with the will annexed, and such will allowed. — When a will has been proved
and allowed, the court shall issue letters
testamentary thereon to the person named as RULE 79
executor therein, if he is competent, accepts
the trust, and gives bond as required by these Opposing Issuance of Letters
rules. Testamentary. Petition and Contest for
Letters of Administration
Section 5. Where some coexecutors
disqualified others may act. — When all of the Section 1. Opposition to issuance of letters
executors named in a will cannot act because testamentary. Simultaneous petition for
of incompetency, refusal to accept the trust, or administration. — Any person interested in a
failure to give bond, on the part of one or will may state in writing the grounds why
more of them, letters testamentary may issue letters testamentary should not issue to the
to such of them as are competent, accept and persons named therein as executors, or any of
give bond, and they may perform the duties them, and the court, after hearing upon notice,
and discharge the trust required by the will. shall pass upon the sufficiency of such
grounds. A petition may, at the time, be filed
Section 6. When and to whom letters of for letters of administration with the will
administration granted. — If no executor is annexed.
named in the will, or the executor or executors
are incompetent, refuse the trust, or fail to Section 2. Contents of petition for letters of
give bond, or a person dies intestate, administration. — A petition for letters of
administration shall be granted: administration must be filed by an interested
person and must show, so far as known to the
(a) To the surviving husband or wife, as petitioner:
the case may be, or next of kin, or both,
in the discretion of the court, or to such (a) The jurisdictional facts;
person as such surviving husband or
wife, or next of kin, requests to have (b) The names, ages, and
appointed, if competent and willing to residences of the heirs, and the
serve; names and residences of the
creditors, of the decedent;
(b) If such surviving husband or wife, as
the case may be, or next of kin, or the (c) The probable value and
person selected by them, be character of the property of the
incompetent or unwilling, or if the estate;
husband or widow, or next of kin,
neglects for thirty (30) days after the (d) The name of the person for
death of the person to apply for whom letters of administration
administration or to request that are prayed.
administration be granted to some other
person, it may be granted to one or But no defect in the petition shall render void
more of the principal creditors, if may the issuance of letters of administration.
be granted to one or more of the
principal creditors, if competent and Section 3. Court to set time for hearing.
willing to serve; Notice thereof. — When a petition for letters of
administration is filed in the court having
(c) If there is no such creditor jurisdiction, such court shall fix a time and
competent and willing to serve, it may place for hearing the petition, and shall cause
be granted to such other person as the notice thereof to be given to the known heirs
court may select. and creditors of the decedent, and to any other
persons believed to have an interest in the Section 2. Powers and duties of special
estate, in the manner provided in sections 3 adminsitrator. — Such special administrator
and 4 of Rule 76. shall take possession and charge of the goods,
chattels, rights, credits, and estate of the
Section 4. Opposition to petition for deceased and preserve the same for the
administration. — Any interested person may, executors or administrator afterwards
by filing a written opposition, contest the appointed, and for that purpose may
petition on the ground of the incompetency of commence and maintain suits as administrator.
the person for whom letters are prayed He may sell only such perishable and other
therein, or on the ground of the contestant's property as the court orders sold. A special
own right to the administration, and may pray administrator shall not be liable to pay any
that letters issue to himself, or to any debts of the deceased unless so ordered by the
competent person or person named in the court.
opposition.
Section 3. When powers of special
Section 5. Hearing and order for letters to administrator cease. Transfer of
issue. — At the hearing of the petition, it must effects. Pending suits. — When letters
first be shown that notice has been given as testamentary or of administration are granted
hereinabove required, and thereafter the court on the estate of the deceased, the powers of
shall hear the proofs of the parties in support the special administrator shall cease, and he
of their respective allegations, and if satisfied shall forthwith deliver to the executor or
that the decedent left no will, or that there is administrator the goods, chattels, money, and
no competent and willing executor, it shall estate of the deceased in his hands. The
order the issuance of letters of administration executor or administrator may prosecute to
to the party best entitled thereto. final judgment suits commenced by such
special administrator.
Section 6. When letters of administration
granted to any applicant. — Letters of RULE 81
administration may be granted to any qualified
applicant, though it appears that there are Bond of Executors and Administrators
other competent persons having better right to
the administration, if such persons fail to Section 1. Bond to be given issuance of
appear when notified and claim the issuance of letters. Amount. Conditions. — Before an
letters to themselves. executor or administrator enters upon the
execution of his trust, and letters testamentary
RULE 80 or administration issue, he shall give a bond, in
such sum as the court directs, conditioned as
Special Administrator follows:

Section 1. Appointment of special (a) To make and return to the

administrator. — When there is delay in court, within three (3) months, a
granting letters testamentary or of true and complete inventory of all
administration by any cause including an goods, chattels, rights, credits,
appeal from the allowance or disallowance of a and estate of the deceased which
will, the court may appoint a special shall come to his possession or
administrator to take possession and charge of knowledge or to the possession
the estate of the deceased until the questions of any other person for him;
causing the delay are decided and executors or
administrators appointed.
 (b) To administer according to knowledge, and that he will truly account for
these rules, and, if an executor, such as are received by him when required by
according to the will of the the court, and will deliver the same to the
testator, all goods, chattels, person appointed executor or administrator, or
rights, credits, and estate which to such other person as may be authorized to
shall at any time come to his receive them.
possession or to the possession
of any other person for him, and RULE 82
from the proceeds to pay and
discharge all debts, legacies, and Revocation of Administration, Death,
charges on the same, or such Resignation, and Removal of Executors
dividends thereon as shall be or Administrators
decreed by the court;
Section 1. Administration revoked if will
(c) To render a true and just discovered. Proceedings thereupon. — If after
account of his administration to letters of administration have been granted on
the court within one (1) year, and the estate of a decedent as if he had died
at any other time when required intestate, his will is proved and allowed by the
by the court; court, the letters of administration shall be
revoked and all powers thereunder cease, and
(d) To perform all orders of the the administrator shall forthwith surrender the
court by him to be performed. letters to the court, and render his account
with such time as the court directs. Proceeding
Section 2. Bond of executor where directed in for the issuance of letters testamentary or of
will. When further bond required. — If the administration under the will shall be as
testator in his will directs that the executors hereinbefore provided.
serve without bond, or with only his individual
bond, he may be allowed by the court to give Section 2. Court may remove or accept
bond in such sum and with such surety as the resignation of executor or administrator.
court approves conditioned only to pay the Proceeding upon death, resignation, or
debts of the testator; but the court may removal. — If an executor or administrator
require of the executor a further bond in case neglects to render his account and settle the
of a change in his circumstance, or for other estate according to law, or to perform an order
sufficient case, with the conditions named in or judgment of the court, or a duty expressly
the last preceding section. provided by these rules, or absconds, or
becomes insane, or otherwise incapable or
Section 3. Bonds of joint executors and insuitable to discharge the trust, the court may
administrators. — When two or more persons remove him, or in its discretion, may permit
are appointed executors or administrators the him to resign. When an executor or
court may take a separate bond from each, or administrator dies, resign, or is removed the
a joint bond from all. remaining executor or administrator may
administer the the trust alone, unless the court
Section 4. Bond of special administrator. — A grants letters to someone to act with him. If
special administrator before entering upon the there is no remaining executor or
duties of his trust shall give a bond, in such administrator, administration may be to any
sum as the court directs, conditioned that he suitable person.
will make and return a true inventory of the
goods, chattels, rights, credits, and estate of Section 3. Acts before revocation,
the deceased which come to his possession or resignation, or removal to be valid. — The
lawful acts of an executor or administrator the deceased, under the direction of the court,
before the revocation of his letters shall not be considered as assets, nor
testamentary or of administration, or before his administered as such, and shall not be included
resignation or removal, shall have the like in the inventory.
validity as if there had been no such
revocation, resignation, or removal. Section 3. Allowance to widow and family. —
The widow and minor or incapacitated children
Section 4. Powers of new executor or of a deceased person, during the settlement of
administrator. Renewal of license to sell real the estate, shall receive therefrom, under the
estate. — The person to whom letters direction of the court, such allowance as are
testamentary or of administration are granted provided by law.
after the revocation of former letters, or the
death, resignation, or removal of a former RULE 84
executor or administrator, shall have the like
powers to collect and settle the estate not General Powers and Duties of Executors
administered that the former executor or and Administrators
administrator had, and may prosecute or
defend actions commenced by or against the Section 1. Executor or administrator to have
former executor or administrator, and have access to partnership books and property. How
execution on judgments recovered in the name right enforced. — The executor or
of such former executor or administrator. An administrator of the estate of a deceased
authority granted by the court to the former partner shall at all times have access to, and
executor or administrator for the sale or may examine and take copies of, books and
mortgage of real estate may be renewed in papers relating to the partnership business,
favor of such person without further notice or and make examine and make invoices of the
hearing. property belonging to such partnership; and
the surviving partner or partners, on request,
RULE 83 shall exhibit to him all such books, papers, and
property in their hands or control. On the
Inventory and Appraisal. Provision for written application of such executor or
Support of Family administrator, the court having jurisdiction of
the estate may order any such surviving
Section 1. Inventory and appraisal to be partner or partners to freely permit the
returned within three months. — Within three exercise of the rights, and to exhibit the books,
(3) months after his appointment every papers, and property, as in this section
executor or administrator shall return to the provided, and may punish any partner failing
court a true inventory and appraisal of all real to do so for contempt.
and personal estate of the deceased which has
come into his possession or knowledge. In the Section 2. Executor or administrator to keep
appraisement of such estate, the court may buildings in repair. — An executor or
order one or more of the inheritance tax administrator shall maintain in tenable repair
appraisers to give his or their assistance. the houses and other structures and fences
belonging to the estate, and deliver the same
Section 2. Certain article not to be in such repair to the heirs or devisees when
inventoried. — The wearing apparel of the directed so to do by the court.
surviving husband or wife and minor children.,
the marriage bed and bedding, and such Section 3. Executor or administrator to retain
provisions and other articles as will necessarily whole estate to pay debts, and to administer
be consumed in the sustenance of the family of estate not willed. — An executor or
administrator shall have the right to the may be agreed upon between him and the
possession and management of the real as well parties interested, or adjusted by the court
as the personal estate of the deceased so long with their assent; and if the parties do not
as it is necessary for the payment of the debts agree upon the sum to be allowed, the same
and the expenses of administration. may be ascertained by the court, whose
determination in this respect shall be final.
RULE 85
Section 5. Accountable if he neglects or
Accountability and Compensation of delays to raise or pay money. — When an
Executors and Administrators executor or administrator neglects or
unreasonably delays to raise money, by
Section 1. Executor or administrator collecting the debts or selling the real or
chargeable with all estate and income. — personal estate of the deceased, or neglects to
Except as otherwise expressly provided in the pay over the money he has in his hands, and
following sections, every executor or the value of the estate is thereby lessened or
administrator is chargeable in his account with unnecessary cost or interest accrues, or the
the whole of the estate of the deceased which persons interested suffer loss, the same shall
has come into his possession, at the value of be deemed waste and the damage sustained
the appraisement contained in the inventory; may be charged and allowed against him in his
with all the interest, profit, and income of such account, and he shall be liable therefor on his
estate; and with the proceeds of so much of bond.
the estate as is sold by him, at the price at
which it was sold. Section 6. When allowed money paid as cost.
— The amount paid by an executor or
Section 2. Not to profit by increase or lose by administrator for costs awarded against him
decrease in value. — No executor or shall be allowed in his administration account,
administrator shall profit by the increase, or unless it appears that the action or proceeding
suffer loss by the decrease or destruction, in which the costs are taxed was prosecuted or
without his fault, of any part of the estate. He resisted without just cause, and not in good
must account for the excess when he sells any faith.
part of the estate for more than the
appraisement, and if any is sold for the less Section 7. What expenses and fees allowed
than the appraisement, he is not responsible executor or administrator. Not to charge for
for the loss, if the sale has justly made. If he services as attorney. Compensation provided
settles any claim against the estate for less by will controls unless renounced. — An
than its nominal value, he is entitled to charge executor or administrator shall be allowed the
in his account only the amount he actually paid necessary expenses the care, management,
on the settlement. and settlement of the estate, and for his
services, four pesos per day for the time
Section 3. When not accountable for debts actually and necessarily employed, or a
due estate. — No executor or administrator commission upon the value of so much of the
shall be accountable for debts due the estate as comes into his possession and is
deceased which remain uncollected without his finally disposed of by him in the payment of
fault. debts, expenses, legacies, or distributive
shares, or by delivery to heirs or devisees, of
Section 4. Accountable for income from realty two per centum of the first five thousand
used by him. — If the executor or pesos of such value, one per centum of so
administrator uses or occupies any part of the much of such value as exceeds five thousand
real estate himself, he shall account for it as pesos and does not exceed thirty thousand
pesos, one-half per centum of so much of Section 9. Examinations on oath with respect
such value as exceed one hundred thousand to account — The court may examine the
pesos. But in any special case, where the executor or administrator upon oath with
estate is large, and the settlement has been respect to every matter relating to any account
attended with great difficulty, and has required rendered by him, and shall so examine him as
a high degree of capacity on the part of the to the correctness of his account before the
executor or administrator, a greater sum may same is allowed, except when no objection is
be allowed. If objection to the fees allowed be made to the allowance of the account and its
taken, the allowance may be re-examined on correctness is satisfactorily established by
appeal. competent proof. The heirs, legatees,
distributees, and creditors of the estate shall
If there are two or more have the same privilege as the executor or
executors or administrators, the administrator of being examined on oath on
compensation shall be any matter relating to an administration
apportioned among them by the account.
court according to the services
actually rendered by them Section 10. Account to be settled on notice.
respectively. — Before the account of an executor or
administrator is allowed, notice shall be given
When the executors or to persons interested of the time and place of
administrator is an attorney, he examining and allowing the same; and such
shall not charge against the notice may be given personally to such persons
estate any professional fees for interested or by advertisement in a newspaper
legal services rendered by him. or newspapers, or both, as the court directs.

When the deceased by will makes Section 11. Surety on bond may be party to
some other provision for the accounting. — Upon the settlement of the
compensation of his executor, account of an executor or administrator, a
that provision shall be a full person liable as surety in respect to such
satisfaction for his services unless account may, upon application, be admitted as
by a written instrument filed in party to such accounting.
the court he renounces all claim
to the compensation provided by RULE 86
the will.
Claims Against Estate
Section 8. When executor or administrator to
render account. — Every executor or Section 1. Notice to creditors to be issued by
administrator shall render an account of his court. — Immediately after granting letters
administration within one (1) year from the testamentary or of administration, the court
time of receiving letters testamentary or of shall issue a notice requiring all persons having
administration, unless the court otherwise money claims against the decedent to file them
directs because of extensions of time for in the office of the clerk of said court.
presenting claims against, or paying the debts
of, the estate, or for disposing of the estate; Section 2. Time within which claims shall be
and he shall render such further accounts as filed. — In the notice provided in the preceding
the court may require until the estate is wholly section, the court shall estate the time for the
settled. filing of claims against the estate, which shall
not be more than twelve (12) not less than six
(6) months after the date of the first
publication of the notice. However, at any time and mutual claims may be set off against each
before an order of distribution is entered, on other in such action; and if final judgment is
application of a creditor who has failed to file rendered in favor of the defendant, the amount
his claim within the previously limited, the so determined shall be considered the true
court may, for cause shown and on such terms balance against the estate, as though the claim
as are equitable, allow such claim to be filed had been presented directly before the court in
within a time not exceeding one (1) month. the administration proceedings. Claims not yet
due, or contingent, may be approved at their
Section 3. Publication of notice to creditors. present value.
— Every executor or administrator shall,
immediately after the notice to creditors is Section 6. Solidary obligation of decedent. —
issued, cause the same to be published three Where the obligation of the decedent is
(3) weeks successively in a newspaper of solidary with another debtor, the claim shall be
general circulation in the province, and to be filed against the decedent as if he were the
posted for the same period in four public only debtor, without prejudice to the right of
places in the province and in two public places the estate to recover contribution from the
in the municipality where the decedent last debtor. In a joint obligation of the decedent,
resided. the claim shall be confined to the portion
belonging to him.
Section 4. Filing of copy of printed notice. —
Within ten (10) days after the notice has been Section 7. Mortgage debt due from estate. —
published and posted in accordance with the A creditor holding a claim against the deceased
preceding section, the executor or secured by mortgage or other collateral
administrator shall file or cause to be filed in security, may abandon the security and
the court a printed copy of the notice prosecute his claim in the manner provided in
accompanied with an affidavit setting forth the this rule, and share in the general distribution
dates of the first and last publication thereof of the assets of the estate; or he may foreclose
and the name of the newspaper in which the his mortgage or realize upon his security, by
same is printed. action in court, making the executor or
administrator a party defendant, and if there is
Section 5. Claims which must be filed under a judgment for a deficiency, after the sale of
the notice. If not filed, barred; exceptions. — the mortgaged premises, or the property
All claims for money against the decent, arising pledged, in the foreclosure or other proceeding
from contract, express or implied, whether the to realize upon the security, he may claim his
same be due, not due, or contingent, all claims deficiency judgment in the manner provided in
for funeral expenses and expense for the last the preceding section or he may rely upon his
sickness of the decedent, and judgment for mortgage or other security alone, and
money against the decent, must be filed within foreclosure the same at any time within the
the time limited in the notice; otherwise they period of the statute of limitations, and in that
are barred forever, except that they may be event he shall not be admitted as a creditor,
set forth as counterclaims in any action that and shall receive no share in the distribution of
the executor or administrator may bring the other assets of estate; but nothing herein
against the claimants. Where an executor or contained shall prohibit the executor or
administrator commences an action, or administrator from redeeming the property
prosecutes an action already commenced by mortgaged or pledged, by paying the debt for
the deceased in his lifetime, the debtor may which it is held as security, under the direction
set forth by answer the claims he has against of the court, if the court shall adjudge it to be
the decedent, instead of presenting them for the best interest of the estate that such
independently to the court as herein provided, redemption shall be made.
Section 8. Claim of executor or administrator Section 10. Answer of executor or
against an estate. — If the executor or administrator. Offsets —Within fifteen (15)
administrator has a claim against the estate he days after service of a copy of the claim on the
represents, he shall give notice thereof, in executor or administrator, he shall file his
writing, to the court, and the court shall answer admitting or denying the claim
appoint a special administrator, who shall, in specifically, and setting forth the admission or
the adjustment of such claim, have the same denial. If he has no knowledge sufficient to
power and be subject to the same liability as enable him to admit or deny specifically, he
the general administrator or executor in the shall state such want of knowledge. The
settlement of other claims. The court may executor or administrator in his answer shall
order the executor or administrator to pay to allege in offset any claim which the decedent
the special administrator necessary funds to before death had against the claimant, and his
defend such claim. failure to do so shall bar the claim forever. A
copy of the answer shall be served by the
Section 9. How to file a claim. Contents executor or administrator on the claimant. The
thereof. Notice to executor or administrator. — court in its discretion may extend the time for
A claim may be filed by delivering the same filing such answer.
with the necessary vouchers to the clerk of
court and by serving a copy thereof on the Section 11. Disposition of admitted claim. —
executor or administrator. If the claim be Any claim admitted entirely by the executor or
founded on a bond, bill, note, or any other administrator shall immediately be submitted
instrument, the original need not be filed, but a by the clerk to the court who may approve the
copy thereof with all indorsements shall be same without hearing; but the court, in its
attached to the claim and filed therewith. On discretion, before approving the claim, may
demand, however, of the executor or order that known heirs, legatees, or devisees
administrator, or by order of the court or be notified and heard. If upon hearing, an heir,
judge, the original shall be exhibited, unless it legatees, or devisee opposes the claim, the
be list or destroyed, in which case the claimant court may, in its discretion, allow him fifteen
must accompany his claim with affidavit or (15) days to file an answer to the claim in the
affidavits containing a copy or particular manner prescribed in the preceding section.
description of the instrument and stating its
loss or destruction. When the claim is due, it Section 12. Trial of contested claim. — Upon
must be supported by affidavit stating the the filing of an answer to a claim, or upon the
amount justly due, that no payments have expiration of the time for such filing, the clerk
been made thereon which are not credited, of court shall set the claim for trial with notice
and that there are no offsets to the same, to to both parties. The court may refer the claim
the knowledge of the affiant. If the claim is not to a commissioner.
due, or is contingent, when filed, it must also
be supported by affidavits stating the Section 13. Judgment appealable. — The
particulars thereof. When the affidavit is made judgment of the court approving or
by a person other than the claimant, he must disapproving a claim, shall be filed with the
set forth therein the reason why it is not made record of the administration proceedings with
by the claimant. The claim once filed shall be notice to both parties, and is appealable as in
attached to the record of the case in which the ordinary cases. A judgment against the
letters testamentary or of administration were executor or administrator shall be that he pays,
issued, although the court, in its discretion, in due course of administration, the amount
and as a matter of convenience, may order all ascertained to be due, and it shall not create
the claims to be collected in a separate folder. any lien upon the property of the estate, or
give to the judgment creditor any priority of such lands to such heir or devisee or until the
payment. time allowed for paying debts has expired.

Section 14. Costs. — When the executor or Section 4. Executor or administrator may
administrator, in his answer, admits and offers compound with debtor. — Within the approval
to pay part of a claim, and the claimant refuses of the court, an executor or administrator may
to accept the amount offered in satisfaction of compound with the debtor of the deceased for
his claim, if he fails to obtain a more favorable a debt due, and may give a discharge of such
judgment, he cannot recover costs, but must debt on receiving a just dividend of the estate
pay to the executor or administrator costs from of the debtor.
the time of the offer. Where an action
commenced against the deceased for money Section 5. Mortgage due estate may be
has been discontinued and the claim embraced foreclosed. — A mortgage belonging to the
therein presented as in this rule provided, the estate of a deceased person, as mortgagee or
prevailing party shall be allowed the costs of assignee of the right or a mortgage, may be
his action up to the time of its discontinuance. foreclosed by the executor or administrator.

RULE 87 Section 6. Proceedings when property

concealed, embezzled, or fraudulently
Actions by and Against Executors and conveyed. — If an executor or administrator,
Administrators heir, legatee, creditor or other individual
interested in the estate of the deceased,
Section 1. Actions which may and which may complains to the court having jurisdiction of
not be brought against executor or the estate that a person is suspected of having
administrator. — No action upon a claim for concealed, embezzled, or conveyed away any
the recovery of money or debt or interest of the money, goods, or chattels of the
thereon shall be commenced against the deceased, or that such person has in his
executor or administrator; but to recover real possession or has knowledge of any deed,
or personal property, or an interest therein, conveyance, bond, contract, or other writing
from the estate, or to enforce a lien thereon, which contains evidence of or tends or
and actions to recover damages for an injury discloses the right, title, interest, or claim of
to person or property, real or personal, may be the deceased, the court may cite such
commenced against him. suspected person to appear before it any may
examine him on oath on the matter of such
Section 2. Executor or administrator may complaint; and if the person so cited refuses to
bring or defend actions which survive. — For appear, or to answer on such examination or
the recovery or protection of the property or such interrogatories as are put to him, the
rights of the deceased, an executor or court may punish him for contempt, and may
administrator may bring or defend, in the right commit him to prison until he submits to the
of deceased, actions for causes which survive. order of the court. The interrogatories put any
such person, and his answers thereto, shall be
Section 3. Heir may not sue until shall in writing and shall be filed in the clerk's office.
assigned — When an executor or administrator
is appointed and assumes the trust, no action Section 7. Person entrusted with estate
to recover the title or possession of lands or for compelled to render account. — The court, on
damages done to such lands shall be complaint of an executor or administrator, may
maintained against him by an heir or devisee cite a person entrusted by an executor or
until there is an order of the court assigning administrator with any part of the estate of the
deceased to appear before it, and may require
such person to render a full account, on oath, Section 10. When creditor may bring
of the money, goods, chattels, bonds, account, action. Lien for costs. — When there is such a
or other papers belonging to such estate as deficiency of assets, and the deceased in his
came to his possession in trust for such lifetime had made or attempted such a
executor or administrator, and of his conveyance, as is stated in the last preceding
proceedings thereon; and if the person so cited section, and the executor or administrator has
refuses to appear to render such account, the not commenced the action therein provided
court may punish him for contempt as having for, any creditor of the estate may, with the
disobeyed a lawful order of the court. permission of the court, commence and
prosecute to final judgment, in the name of the
Section 8. Embezzlement before letters executor or administrator, a like action for the
issued — If a person, before the granting of recovery of the subject of the conveyance or
letters testamentary or of administration on the attempted conveyance for the benefit of the
estate of the deceased, embezzles or alienates creditors. But the action shall not be
any of the money, goods, chattels, or effects of commenced until the creditor has filed in a
such deceased, such person shall be liable to court a bond executed to the executor or
an action in favor of the executor or administrator, in an amount approved by the
administrator of the estate for double the value judge, conditioned to indemnify the executor
of the property sold, embezzled, or alienated, or administrator against the costs and
to be recovered for the benefit of such estate. expenses incurred by reason of such action.
Such creditor shall have a lien upon any
Section 9. Property fraudulently conveyed by judgment recovered by him in the action for
deceased may be recovered. When executor or such costs and other expenses incurred therein
administrator must bring action. — When there as the court deems equitable. Where the
is a deficiency of assets in the hands of an conveyance or attempted conveyance had
executor or administrator for the payment of been made by the deceased in his lifetime in
debts and expenses of administration, and the favor of the executor or administrator, the
deceased in his lifetime had conveyed real or action which a credit may bring shall be in the
personal property, or a right or interest name of all the creditors, and permission of the
therein, or an debt or credit, with intent to court and filing of bond as above prescribed,
defraud his creditors or to avoid any right, are not necessary.
debt, or duty; or had so conveyed such
property, right, interest, debt or credit that by RULE 88
law the conveyance would be void as against
his creditors, and the subject of the attempted Payment of the Debts of the Estate
conveyance would be liable to attachment by
any of them in his lifetime, the executor or Section 1. Debts paid in full if estate
administrator may commence and prosecute to sufficient. — If, after hearing all the money
final judgment an action for the recovery of claims against the estate, and after
such property, right, interest, debt, or credit ascertaining the amount of such claims, it
for the benefit of the creditors; but he shall not appears that there are sufficient assets to pay
be bound to commence the action unless on the debts, the executor or administrator pay
application of the creditors of the deceased, the same within the time limited for that
not unless the creditors making the application purpose.
pay such part of the costs and expenses, or
give security therefor to the executor or Section 2. Part of estate from which debt
administrator, as the court deems equitable. paid when provision made by will. — If the
testator makes provision by his will, or
designates the estate to be appropriated for
the payment of his debts, the expenses of other creditors if the estate retained by the
administration, or the family expenses, they executor or administrator is sufficient. But if
shall be paid according to the provisions of the the claim is not so presented, after having
will; but if the provision made by the will or the become absolute, within said two (2) years,
estate appropriated, is not sufficient for that and allowed, the assets retained in the hands
purpose, such part of the estate of the of the executor or administrator, not exhausted
testator, real or personal, as is not disposed of in the payment of claims, shall be disturbed by
by will, if any shall be appropriated for that the order of the court to the persons entitled
purpose. to the same; but the assets so distributed may
still be applied to the payment of the claim
Section 3. Personalty first chargeable for when established, and the creditor may
debts, then realty. — The personal estate of maintain an action against the distributees to
the deceased not disposed of by will shall be recover the debt, and such distributees and
first chargeable with the payment of debts and their estates shall be liable for the debt in
expenses; and if said personal estate is not proportion to the estate they have respectively
sufficient for that purpose, or its sale would received from the property of the deceased.
redound to the detriment of the participants
for the estate, the whole of the real estate not Section 6. Court to fix contributive shares
dispose of by will, or so much thereof as is where devisees, legalitees, or heirs have been
necessary, may be sold, mortgaged, or possession. — Where devisees, legalitees, or
otherwise encumbered for that purpose by the heirs have entered into possession of portions
executor or administrator, after obtaining the of the estate before the debts and expenses
authority of the court therefor. Any deficiency have been settled and paid, and have become
shall be met by contributions in accordance liable to contribute for the payment of such
with the provisions of section 6 of this rule. debts and expenses, the court having
jurisdiction of the estate may, by order for that
Section 4. Estate to be retained to meet purpose, after hearing, settle the amount of
contingent claims. — If the court is satisfied their several liabilities, and order how much
that a contingent claim duly filed is valid, it and in what manner each person shall
may order the executor or administrator to contribute, and may issue execution as
retain in his hands sufficient estate to pay such circumstances require.
contingent claim when the same becomes
absolute, or if the estate is insolvent, sufficient Section 7. Order of payment if estate
to pay a portion equal to the dividend of the insolvent — If the assets which can be
other creditors. appropriated for the payment of debts are not
sufficient for that purpose, the executor or
Section 5. How contingent claim becoming administrator shall pay the debts against the
absolute in two years allowed and paid. Action estate, observing the provisions of Articles
against distributees later. — If such contingent 1059 and 2239 to 2251 of the Civil Code.
claim becomes absolute and is presented to
the court, or to the executor or administrator, Section 8. Dividends to be paid in proportion
within two (2) years from the time limited for to claims. — If there are no assets sufficient to
other creditors to present their claims, it may pay the credits of any once class of creditors
be allowed by the court if not disputed by the after paying the credits entitled to preference
executor or administrator and, if disputed, it over it, each creditor within such class shall be
may be proved and allowed or disallowed by paid a dividend in proportion to his claim. No
the court as the facts may warrant. If the creditor of any one class shall receive any
contingent claim is allowed, the creditor shall payment until those of the preceding class are
receive payment to the same extent as the paid.
Section 9. Estate of insolvent non-resident, has been taken from a decision of the court
how disposed of. — In case administration is concerning a claim, the court may suspend the
taken in the Philippine of the estate of a order for the payment of the debts or may
person who was at the time of his death an order the distributions among the creditors
inhabitant of another country, and who died whose claims are definitely allowed, leaving in
insolvent, his estate found in the Philippines the hands of the executor or administrator
shall, as far as practicable, be so disposed of sufficient assets to pay the claim disputed and
that his creditors here and elsewhere may appealed. When a disputed claim is finally
receive each an equal share, in proportion to settled the court having jurisdiction of the
their respective credits. estate shall order the same to be paid out of
the assets retained to the same extent and in
Section 10. When and how claim proved the same proportion with the claims of other
outside the Philippines against insolvent creditors.
resident's estate paid. — If it appears to the
court having jurisdiction that claims have been Section 13. When subsequent distribution of
duly proven in another country against the assets ordered. — If the whole of the debts are
estate of an insolvent who was at the time of not paid on the first distribution, and if the
his death an inhabitant of the Philippines, and whole assets are not distributed, or other
that the executor or administrator in the assets afterwards come to the hands of the
Philippines had knowledge of the presentation executor or administrator, the court may from
of such claims in such country and an time to time make further orders for the
opportunity to contest their allowance, the distributions of assets.
court shall receive a certified list of such
claims, when perfected in such country, and Section 14. Creditors to be paid in
add the same to the list of claims proved accordance with terms of order. — When an
against the deceased person in the Philippines order is made for the distribution of assets
so that a just distribution of the whole estate among the creditors, the executor or
may be made equally among all its creditors administration shall, as soon as the time of
according to their respective claims; but the payment arrives, pay the creditors the amounts
benefit of this and the preceding sections shall of their claims, or the dividend thereon, in
not be extended to the creditors in another accordance with the terms of such order.
country if the property of such deceased
person there found is not equally apportioned Section 15. Time for paying debts and
to the creditors residing in the Philippines and legacies fixed, or extended after notice, within
the other creditor, according to their respective what periods. — On granting letters
claims. testamentary or administration the court shall
allow to the executor or administrator a time
Section 11. Order for payment of debts. — for disposing of the estate and paying the
Before the expiration of the time limited for the debts and legacies of the deceased, which shall
payment of the debts, the court shall order the not, in the first instance, exceed one (1) year;
payment thereof, and the distribution of the but the court may, on application of the
assets received by the executor or executor or administrator and after hearing on
administrator for that purpose among the such notice of the time and place therefor
creditors, as the circumstances of the estate given to all persons interested as it shall direct,
require and in accordance with the provisions extend the time as the circumstances of the
of this rule. estate require not exceeding six (6) months for
a single extension not so that the whole period
Section 12. Orders relating to payment of allowed to the original executor or
debts where appeal is taken. — If an appeal administrator shall exceed two (2) years.
Section 16. Successor of dead executor or purpose of paying such debts, expenses, and
administrator may have time extended on legacies, if it clearly appears that such sale,
notice within certain period. — When an mortgage, or encumbrance would be beneficial
executor or administrator dies, and a new to the persons interested; and if a part cannot
administrator of the same estate is appointed, be sold, mortgaged, or otherwise encumbered
the court may extend the time allowed for the without injury to those interested in the
payment of the debts or legacies beyond the remainder, the authority may be for the sale,
time allowed to the original executor or mortgage, or other encumbrance of the whole
administrator, not exceeding six (6) months at of such real estate, or so much thereof as is
a time and not exceeding six (6) months necessary or beneficial under the
beyond the time which the court might have circumstances.
allowed to such original executor or
administrator; and notice shall be given of the Section 3. Persons interested may prevent
time and place for hearing such application, as such sale, etc., by giving bond. — No such
required in the last preceding section. authority to sell, mortgage, or otherwise
encumber real or personal estate shall be
RULE 89 granted if any person interested in the estate
gives a bond, in a sum to be fixed by the court,
Sales, Mortgages, and Other conditioned to pay the debts, expenses of
Encumbrances of Property of Decedent administration, and legacies within such time
as the court directs; and such bond shall be for
Section 1. Order of sale of personalty. — the security of the creditors, as well as of the
Upon the application of the executor or executor or administrator, and may be
administrator, and on written notice to the prosecuted for the benefit of either.
heirs and other persons interested, the court
may order the whole or a part of the personal Section 4. When court may authorize sale of
estate to be sold, if it appears necessary for estate as beneficial to interested
the purpose of paying debts, expenses of persons. Disposal of proceeds. — When it
administration, or legacies, or for the appears that the sale of the whole or a part of
preservation of the property. the real or personal estate, will be beneficial to
the heirs, devisees, legatees, and other
Section 2. When court may authorize sale, interested persons, the court may, upon
mortgage, or other encumbrance of realty to application of the executor or administrator
pay debts and legacies through personalty not and on written notice to the heirs, devisees,
exhausted. — When the personal estate of the and legatees who are interested in the estate
deceased is not sufficient to pay the debts, to be sold, authorize the executor or
expenses of administration, and legacies, or administrator to sell the whole or a part of said
where the sale of such personal estate may estate, although not necessary to pay debts,
injure the business or other interests of those legacies, or expenses of administration; but
interested in the estate, and where a testator such authority shall not be granted if
has not otherwise made sufficient provision for inconsistent with the provisions of a will. In
the payment of such debts, expenses, and case of such sale, the proceeds shall be
legacies, the court, on the application of the assigned to the persons entitled to the estate
executor or administrator and on written notice in the proper proportions.
of the heirs, devisees, and legatees residing in
the Philippines, may authorize the executor or Section 5. When court may authorize sale,
administrator to sell, mortgage, or otherwise mortgage, or other encumbrance of estate to
encumber so much as may be necessary of the pay debts and legacies in other countries. —
real estate, in lieu of personal estate, for the When the sale of personal estate, or the sale,
mortgage, or other encumbrance of real estate (b) The court shall thereupon fix a time
is not necessary to pay the debts, expenses of and place for hearing such petition, and
administration, or legacies in the Philippines, cause notice stating the nature of the
but it appears from records and proceedings of petition, the reasons for the same, and
a probate court in another country that the the time and place of hearing, to be
estate of the deceased in such other country is given personally or by mail to the
not sufficient to pay the debts, expenses of persons interested, and may cause such
administration, and legacies there, the court further notice to be given, by publication
here may authorize the executor or or otherwise, as it shall deem proper;
administrator to sell the personal estate or to
sell, mortgage, or otherwise encumber the real (c) If the court requires it, the executor
estate for the payment of debts or legacies in or administrator shall give an additional
the other country, in same manner as for the bond, in such sum as the court directs,
payment of debts or legacies in the Philippines. conditioned that such executor or
administrator will account for the
Section 6. When court may authorize sale, proceeds of the sale, mortgage, or other
mortgage, or other encumbrance of realty encumbrance;
acquired on execution or foreclosure. — The
court may authorize an executor or (d) If the requirements in the preceding
administrator to sell mortgage, or otherwise subdivisions of this section have been
encumber real estate acquired by him on complied with, the court, by order
execution or foreclosure sale, under the same stating such compliance, may authorize
circumstances and under the same regulations the executor or administrator to sell,
as prescribed in this rule for the sale, mortgage, or otherwise encumber, in
mortgage, or other encumbrance of other real proper cases, such part of the estate as
estate. is deemed necessary, and in case of
sale the court may authorize it to be
Section 7. Regulation for granting authority public or private, as would be most
to sell, mortgage, or otherwise encumber beneficial to all parties concerned. The
estate. — The court having jurisdiction of the executor or administrator shall be
estate of the deceased may authorize the furnished with a certified copy of such
executor or administrator to sell personal order;
estate, or to sell, mortgage, or otherwise
encumber real estate, in cases provided by (e) If the estate is to be sold at auction,
these rules and when it appears necessary or the mode of giving notice of the time
beneficial under the following regulations. and place of the sale shall be governed
by the provisions concerning notice of
(a) The executor or administrator shall execution sale;
file a written petition setting forth the
debts due from the deceased, the (f) There shall be recorded in the
expenses of administration, the legacies, registry of deeds of the province in
the value of the personal estate, the which the real estate thus sold,
situation of the estate to be sold, mortgage, or otherwise encumbered is
mortgaged, or otherwise encumbered, situated, a certified copy of the order of
and such other facts as show that the the court, together with the deed of the
sale, mortgage, or other encumbrance is executor or administrator for such real
necessary or beneficial. estate, which shall be as valid as if the
deed had been executed by the
deceased in his lifetime.
Section 8. When court may authorize any, chargeable to the estate in accordance
conveyance of realty which deceased with law, have been paid, the court, on the
contracted to convey. Notice. Effect of deed. application of the executor or administrator, or
— Where the deceased was in his lifetime of a person interested in the estate, and after
under contract, binding in law, to deed real hearing upon notice, shall assign the residue of
property, or an interest therein, the court the estate to the persons entitled to the same,
having jurisdiction of the estate may, on naming them and the proportions, or parts, to
application for that purpose, authorize the which each is entitled, and such persons may
executor or administrator to convey such demand and recover their respective shares
property according to such contract, or with from the executor or administrator, or any
such modifications as are agreed upon by the other person having the same in his
parties and approved by the court; and if the possession. If there is a controversy before the
contract is to convey real property to the court as to who are the lawful heirs of the
executor or administrator, the clerk of court deceased person or as the distributive shares
shall execute the deed. The deed executed by to which each person is entitled under the law,
such executor, administrator, or clerk of court the controversy shall be heard and decided as
shall be as affectual to convey the property as in ordinary cases.
if executed by the deceased in his lifetime; but
no such conveyance shall be authorized until No distribution shall be allowed until the
notice of the application for that purpose has payment of the obligations above mentioned
been given personally or by mail to all persons has been made or provided for, unless the
interested, and such further notice has been distributees, or any of them, give a bond, in a
given, by publication or otherwise, as the court sum to be fixed by the court, conditioned for
deems proper; nor if the assets in the hands of the payment of said obligations within such
the executor or administrator will thereby be time as the court directs.
reduced so as to prevent a creditor from
receiving his full debt or diminish his dividend. Section 2. Questions as to advancement to
be determined. — Questions as to
Section 9. When court may authorize advancement made, or alleged to have been
conveyance of lands which deceased held in made, by the deceased to any heir may be
trust. — Where the deceased in his lifetime heard and determined by the court having
held real property in trust for another person, jurisdiction of the estate proceedings; and the
the court may after notice given as required in final order of the court thereon shall be binding
the last preceding section, authorize the on the person raising the questions and on the
executor or administrator to deed such heir.
property to the person, or his executor or
administrator, for whose use and benefit it was Section 3. By whom expenses of partition
so held; and the court may order the execution paid. — If at the time of distribution the
of such trust, whether created by deed or by executor or administrator has retained
law. sufficient effects in his hands which may
lawfully be applied for the expenses of
RULE 90 partition of the properties distributed, such
expenses of partition may be paid by such
Distribution and Partition of the Estate executor or administrator when it appears
equitable to the court and not inconsistent with
Section 1. When order for distribution of the intention of the testator; otherwise, they
reside made. — When the debts, funeral shall be paid by the parties in proportion to
charges, and expenses of administration, the their respective shares or interest in the
allowance to the widow, and inheritance tax, if premises, and the apportionment shall be
settled and allowed by the court, and, if any
person interested in the partition does not pay
his proportion or share, the court may issue an
execution in the name of the executor or
administrator against the party not paying the
sum assessed.

Section 4. Recording the order of partition of

estate. — Certified copies of final orders and
judgments of the court relating to the real
estate or the partition thereof shall be recorded
in the registry of deeds of the province where
the property is situated.