RULE 83

INVENTORY AND APPRAISAL; PROVISION FOR SUPPORT OF FAMILY

RULE 84
GENERAL POWERS AND DUTIES OF EXECUTORS AND ADMINISTRATORS

RULE 83

INVENTORY AND APPRAISAL; PROVISION FOR SUPPORT OF FAMILY

Sec 1. Inventory and appraisal to be returned within

three months
WHO : the executor or administrator with the assistance of
one or more inheritance tax appraisers of the BIR
WHAT : submit true inventory and appraisal of the estate
WHEN : within a period of 3 months from the assumption of the
trust or
after appointment
WHERE
: to the court having jurisdiction of the estate
proceedings
WHY : to aid the court in revising the accounts and
determining the liabilities of the executor or administrator;
: to aid the court in making a final and equitable distribution
of the estate; and
: to aid the court in facilitating the distribution of the estate
Rules of Court: Rule 83 and
Rule 84

RULE 83

INVENTORY AND APPRAISAL; PROVISION FOR SUPPORT OF FAMILY

NOTE:
If there is any property which may come into
knowledge of the executor or administrator
possession thereof has not yet been acquired,
executor or administrator should institute
necessary court action to obtain possession of
property. [Tan v. Del Rosario, 57 Phil 411]

the
but
said
the
the

Inclusion of the property in the inventory is NOT a

competent
proof
of
ownership
thereof.
Such
determination of the court is merely prima facie and
without prejudice to the right of interested persons to
raise questions in the proper court and in the proper
action. [Garcila v Martir, GR No. L-9233, June 29, 1957]
Rules of Court: Rule 83 and
Rules of Court: Rule 83 and Rule 84
Rule 84

RULE 83

INVENTORY AND APPRAISAL; PROVISION FOR SUPPORT OF FAMILY

RULE:
Questions regarding title to real property cannot be settled in
the testate or intestate proceedings of the deceased [Adapon
v. Maralit, 69 Phil 383]
The probate court may pass title to the property only for the
purpose of ascertaining whether the property should be
included or not but the decision is not conclusive and may be
subject to final decision in a separate action. [Garcia v Garcia,
67 Phil 353]
EXCEPTION:
Where all the claimants to the property included in the
inventory are ALL HEIRS, and they ALL agree to submit to the
probate court the question of ownership, the probate court has
the authority and jurisdiction to pass upon said question of
ownership and pass judgment definitely. [Bernardo v CA, GR L18148, February 28, 1963]
Rules of Court: Rule 83 and
Rules of Court: Rule 83 and Rule 84
Rule 84

RULE 83

INVENTORY AND APPRAISAL; PROVISION FOR SUPPORT OF FAMILY

Sec. 2.Certain articles not to be inventoried.

Articles not inventoried:

1. Wearing apparel of surviving spouse;
2. Wearing apparel of minor children;
3. Marriage bed and bedding; and
4. Such other provisions and other articles
as will necessary be consumed in the
subsistence of the family of the
deceased.

Rules of Court: Rule 83 and

Rules of Court: Rule 83 and Rule 84
Rule 84

RULE 83

INVENTORY AND APPRAISAL; PROVISION FOR SUPPORT OF FAMILY

Sec. 3.Allowance to widow and family.

Who are entitled to allowance:

Surviving legitimate spouse
Minor or incapacitated children

Not entitled:
Grandchildren [Bilbao v
Villavicencio, 44 Phil 921]
Rules of Court: Rule 83 and
Rules of Court: Rule 83 and Rule 84
Rule 84

RULE 83

INVENTORY AND APPRAISAL; PROVISION FOR SUPPORT OF FAMILY

Art 133. From the common mass of property support

shall be given to the surviving spouse and to the
children during the liquidation of the inventoried
property and until what belongs to them is delivered;
but from this shall be deducted that amount received for
support which exceeds the fruits or rents pertaining to
them.

Art. 194. Support comprises everything indispensable

for sustenance, dwelling, clothing, medical attendance,
education and transportation, in keeping with the
financial capacity of the family. The education of the
person entitled to be supported referred to in the
preceding paragraph shall include his schooling or
training for some profession, trade or vocation, even
beyond the age
ofof Court:
majority.
Transportation shall
Rules
Rule 83 and
Rules of Court: Rule 83 and Rule 84
include expenses in goingRule
to84and from school, or to and

RULE 84

GENERAL POWERS AND DUTIES OF EXECUTORS AND ADMINISTRATORS

A. Access to Partnership books and

property (Section 1)
B. Keep buildings in repair (Section
2)
C. Retain whole estate to pay debts
(Section 3)
D.Administer
(Section 3)

estate

Rules of Court: Rule 83 and

Rules of Court: Rule 83 and Rule 84
Rule 84

not

willed

RULE 84

GENERAL POWERS AND DUTIES OF EXECUTORS AND ADMINISTRATORS

Sec. 1.Executor or administrator to have access

partnership books and property; How right enforced.

to

WHO : the administrator or executor

WHAT : have access to, examine and take copies of partnership
books and papers relating to the partnership business
: examine and make invoices of the property belonging to such
partnership
WHEN : AT ALL TIMES
HOW : on the written application of such executor or
administrator
the court having jurisdiction of the estate may order any such
surviving partner or partners to:

freely permit the exercise of the rights;

to exhibit the books, papers, and property; and

may punish any partner failing to do so for contempt

Rules of Court: Rule 83 and
Rule 84

RULE 84

GENERAL POWERS AND DUTIES OF EXECUTORS AND ADMINISTRATORS

NOTE:

The administrator of the decedent does not

have administration of, and is not the person
to liquidate, the said partnership assets;
The administrator of the estate of the
deceased has no legal interest in the
partnership assets and no legal right to
interfere in their administration;
But if the surviving partner in the
partnership unnecessarily delays settlement
of the partnership affairs, the administrator
of the deceased partners estate has the
duty of bringing
the matter to the attention
Rules of Court: Rule 83 and
Rules of Court: Rule 83 and Rule 84
Rule 84
of the settlement
court.

RULE 84

GENERAL POWERS AND DUTIES OF EXECUTORS AND ADMINISTRATORS

Pertinent Civil Code provisions:

Where the dissolution is caused by the act, death or

insolvency of a partner, each partner is liable to his
co-partners for his share of any liability created by
any partner acting for the partnership as if the
partnership had not been dissolved (Article 1833)
The individual property of a deceased partner shall be
liable for all obligations of the partnership incurred
while he was a partner, but subject to the prior
payment of his separate debts.(Article 1835)
The right to an account of his interest shall accrue to
any partner, or his legal representative as against the
winding up partners or the surviving partners or the
person or partnership continuing the business (Article
Rules of Court: Rule 83 and
1842)
Rules of Court: Rule 83 and Rule 84
Rule 84

RULE 84

GENERAL POWERS AND DUTIES OF EXECUTORS AND ADMINISTRATORS

Sec. 2.Executor or administrator to keep buildings in

repair.

RULE:
The power to make repairs extend only to such
repairs as are necessary to keep the property in
good condition. It does not authorize the
making of improvements.
EXCEPTION:
But the court may direct an administrator to
complete a building begun by the decedent
where this is necessary to preserve the estate.
Rules of Court: Rule 83 and
Rule 84

RULE 84

GENERAL POWERS AND DUTIES OF EXECUTORS AND ADMINISTRATORS

Sec. 3.Executor or administrator to retain whole

estate to pay debts and to administer estate not
willed.

The executor or administrator shall have the right to take

possession of the real and personal property of the
deceased so long as it is necessary for the payment of
debts and expenses of administration. [Malahacan v
Ignacio, 19 Phil 434]

During the period of administration, the heirs, devisees

and legatees have no right to interfere with the
administrator or executor in the discharge of his duties
and they have no right, without his consent, to
possession of any part of the property, real or personal.
Rules of Court: Rule 83 and
Rule 84

RULE 84

GENERAL POWERS AND DUTIES OF EXECUTORS AND ADMINISTRATORS

Rights of heirs are inchoate and subject to right of

creditors until such time as claims against the
property of the decedent are bared in the course
of judicial administration of estate, or otherwise
legally discharged [Centenera v Sotto, 78 Phil 432]
Creditors of an heir cannot intervene in
administration. Only after all debts of the
decedent have been paid and when the net assets
are determinable and divisible.
Where there are no debts to be paid, there is no
reason for the executor or administrators taking
possession of the estate, which would pass to the
heirs. [Buenaventura v Ramos, 43 Phil 704]
Rules of Court: Rule 83 and
Rule 84

RULE 84

GENERAL POWERS AND DUTIES OF EXECUTORS AND ADMINISTRATORS

ACTS OF ADMINISTRATION
The executor or administrator can perform
pure acts of administration without further
authority from the court, the reason being that
the court has already authorized him to
perform acts of administration by the issuance
of letters.

Rules of Court: Rule 83 and

Rule 84

RULE 84

GENERAL POWERS AND DUTIES OF EXECUTORS AND ADMINISTRATORS

ACTS OF OWNERSHIP OR DOMINION

Special authority from the court is required:

Payment of debts;

Borrowing money;

Buying property;

All other acts constituting acts of ownership and

dominion;

Investments of part of the estate;

Lease of property which will create a legal right (if more

than 6 years, the same must be registered);

Sale of part of the estate;

Continuing business in which deceased was engaged at

the time of his death, as the administrator can wind up
only the business.
Rules of Court: Rule 83 and
Rule 84

RULE 84

GENERAL POWERS AND DUTIES OF EXECUTORS AND ADMINISTRATORS

RESRICTIONS TO THE POWER OF EXECUTOR OR

ADMINISTRATOR:
Cannot acquire by purchase or even at public or judicial auction,
either in person or through mediation of another, the property under
administration. [Art. 1491 (3), NCC, Naval v Enriquez, 3 Phil 669]
Cannot borrow money without authority of the court even if the
purpose would redound to the benefit of the estate. [Favie v Yulo, 24
Phil 240]
Cannot speculate with the funds under administration [Phil Trust &
Co v Webber, 56 Phil 522]
Cannot continue business of the deceased, if not authorized by the
court
Not to profit by increase or loss or decrease in value of the property
under administration.
Rules of Court: Rule 83 and
Rule 84