C

Succession and Transfer Taxes

. The modes and mechanics of acquiring ownership and other real

rights ov_er property _are fairly complex. One can gain, transfer and lose
ownership on a number of ways.

· Under the New Civil Code

(NCC), ownership may be . Art. 712 (New Civil Code):
acquired through: "Ownership is acquired by
occupation and by intellectual
1. Occupation creation. Ownership and other real
2. Intellectual creation rights over property are acquired
3. Law and transmitted by law, by
4. Donation donation, by testate and intestate
5. Tradition succession, and in consequence
6. Contract of certain contracts, by tradition.
They may also be acquired by
7. Prescription
means of prescription".
L __ 8. Succession

Transfer Taxes and Succession Defined

Transfer taxes are taxes imposed upon the gratuitous disposition of
private properties or rights. Gratuitous transfer is one that neither
imposes burden nor requires consideration from transferee or recipient.
The transfer of ownership is free because of the • absence of financial
consideration. Hence, gratuitous transfars are essentially donations. The
reverse side of gratuitous _transfer is oneroµs, one where the transferee
gives consideration in return for the property or right(s) received.
However, onerous transfers are subject to business taxes instead of
transfer taxes. Business taxes are 'discussed in chapters 7 to 11 of this
book.

Gratuitous transfer or donation may take effect at the time of death of

the donor or during the fifetime of both the donor and the donee. The

1
 Su,eeoSi;;1v 11,11/ 1;7 7~
former Is known as "donation mortis causa" subject to estate tax while th
latter is known as "donation Inter vlvos" subject to donor's ta e
Consequently, transfer taxes, which are typically assessed on the n:i
value of the taxable assets transferred, fall into two basic categorieS,

l ,
I namely; estate tax and donor's tax. ,·

I
r·f t ' J• .• I , • , ,
\)' I _i Succession is a mode of acquisition by virtue of whi?h, t~e ~roperty,
rights and Qbligatlons to the extent of the value of the inheritance, of a
persqn are !~~.!1smitted through his death 1
10 a_n~ther othe_rs either by his ?r
~iJl_or ~Y operation of law (Art.774 NCC). The inheritance includes all the
property, rights and obligations of a person which are not extinguished by
his death (Art. 776 NCC). The rights to the succession are transmitted
from . the ,:noment of death of the decedent (~rt. 777 NCC),
notwithstanding the postponement of the actual possession or enjoyment
of the estate by the beneficiary. The "heirs succeed immediately to all the
property of the deceased ancestor at the moment of death as completely
as if the ancestor had executed and delivered to them a deed for the
same before his death.

Decedent's Estate** To be acquired/inherited by the Heir(s)

Property J-----~Gv
Rights } - - - - - ~ ~

Obligations ;----•~

**Cut-off Period: The amount of obligations acquired/inherited by

As of the date of death of the testator. an heir should not be more than the combined
value of the properties and rights inherited.

Nature of transfer taxes

The subject matter of a transfer t • th . .
g_@!ijlqu§}y·transfer propert . hax IS . e pnvllege of the transferor to
death of the transferor (kno!n°~:'ira~ which t~kes effect the date of a!
tax) or during the lifetime of th d sfer mortis causa subJect to estate
inter vivos subject to donor's t e onor and the donee (known as transfer
based on net estate or net giftsa~f'shAltough th e a"}ount of transfer tax is
On this basis, transfer tax is 'c1ass~ ~ot be.. con_strued ,as a property tax.
imposed on the act of assin t I re as. excise tax, or privilege tax
value of the property or ~ight. g he ownership of property and not on the

2
The Law that Governs the Imposition of Estate Tax lr,' r J!· t• Jr
1

~t is a well settled rule that estate taxation is governed by the

statute in force at the time of death of the decedent. The estate tax
accrues as the date of death of the decedent and the accrual of the tax is
distinct from the obligation to pay the same. Upon the death of the
d~c~dent, succession takes place and the right of the State to the tax the
privilege to transmit the estate vests instantly upon death (Section 3, RR
2-2003). In the Philippines, succession itself (excluding the tax aspect) is
governed by the new civil code.
------ -------·-----
ILLUSTRATION 1: --- ---- - -- - ---- --
Pedro suffered an unexpected heart attack causing his death on November 1, 2018.
His estate composed of the following:
Cash in bank P1 ,000,000
Commercial building 5,000,000
Cars 1 000 000
I I

House and lot 3,000,000

Juan is the only heir of the decedent. Pedro's remains were cremated on November 8,
2018. The executor of Pedro's estate filed the estate tax return and paid the
corresponding estate tax on October 31, 2019. The properties left by the decedent
were finally distributed to Juan on December 14, 2019. Answer the following:

Question 1: When will the transfer of ownership from the decedent to the heir take
effect?
· ❖ Answer: November 1, 20.18.
The rights to the succession are transmitted from the moment of death of the
decedent, notwithstanding the actual transfer dated December 14, 2019 (Art.
777 NCC).

Question 2: When should the estate tax ~ccrue?

❖ Answer: November 1, 2018
Beginning 2018 (TRAIN Law), ·the executor is allowed under the tax code to
file and pay the corresponding estate tax within one (1) year from the date of
death, however, the estate tax due accrues immediately. at the time of death.
It shall be noted .that the ~~al of the ~state tax is ~istinct fr~m the
obligation to pay the same (RR 2-2003); (Lorenzo vs. Posadas, 64 Phil. 353).
r

Prior to TRAIN Law, the filing was within six months from death.
However, under RA10963 otherwise known as the TRAIN Law, the filing
period was extended to within one (1) year froi:n ~ate of death.

3
 Question 3: Assume that Pedro's total outstanding liabilities as o • e time of
death amounted to P12,000,000. How much of the outstandi g fabiltties 0
decedent should be assumed by Juan?
❖ Answer: P10,000,000
Limited qnly to the extent of the val_ue of pro~rties and_righ~ inh~rited .__
I

Kinds of Succession (Art. 778 NCC):

Whenever a person dies leaving property (inheritance), a question

normally arises as to how his property or estate will be dealt with by those
he/she left behind . The answer depends on whether or not a decedent
left a 11 will" at the time of his death. The definition of "succession" in the
tax code as discussed in page 2, clearly states that the inheritance are
transmitted either by his will (with last will and testament) or by operations
of law (in the absence of a last will and testament, the provisions of the
civil code on succession shall apply).

A person is normally said to have died testate if he left a will at the

time of his/her death and a person is said to have d~d intestate if such a
person died without leaving a will. To summarize, succession may be
classified as:

·~ 4-1. Testamentary or testate succession . A type of succession that results

from the designation of an heir, made in a will executed in the form
prescribed by law.

,~1 ~ 2.
Legal or intestate succession. A type of succession which is effected
ii '\ 'b 1 1 k,\ by operations . of law (based on the provisions of the civil code
. ,,; , ,, ln ;egarding succession) since the decedent did not execute a will or if
"' 0 f r ' " •' the la t will and testament executed by him is void .
• <'.h , ~ tt .J •~ 1',,

3. Mixed succession. A type of succession which is effected partly by

"wilf' and partly by operation of law. ~ .

-
STRATION 2:
following cases illustrate the different types of succession.

Case A: Testamentary Succession

Assume the same data in illustration #1 . In addition, Pedro left a duly executed last
will and testament transferring all his properties to Juan upon his death.

4
 S=sW/f;dTr~ T~
- - --·- ---·--·· -·--- - ----- - ·-- . . -- -
Case .B: Intestate or Legal Succession
Assume the same data in illustration #1 except that Pedro did not execute a last will
and te~tament during his lifetime and Juan is the only legal heir qualified to inherit his
properties. In such a case, an intestate or legal succession exists. The estate of the
?ece?ent will be disposed of in accordance with the provisions of law on
tnhenta nee/succession.

Case C: Mixed Succession

Assume the same data in illustration #1 . Assume further that Pedro left a duly
I executed last will and testament transferring all his properties to Juan upon his death.
I The last will and testament was dated November 1, 2017 or exactly one year before
/ Pedro's death. In addition, assume that from the preparation of the "witr up to the
date of his death, rental income from the commercial building amounted to P250,000.
Of this amount, 150,000 was used to acquire a parcel land in Makati while the balance
of P100,000 was deposited in a new bank account. Since the parcel of land and the
new bank account were acquired by the decedent after November 1, 2017, the
aforementioned properties were not included in his will. Hence, a mixed succession
exists. Some of the estate will be transferred in accordance with the duly executed will
(testamentary) while the new parcel of land in Makati and the new bank account will be
distributed b o erations of law intestate or le al succession .

CAUSES OF LEGAL SUCCESSION OR INTESTACY:

1. If a person dies without a will, or with a void will, or one which
has subsequently lost its validity.

ILLUSTRATION 3:

CASE A: VOID WILL

Juan Dela Cruz devised in his "will" one of his parcels of land located in Valle Verde ,
Subdivision to one of his daughters, Maria Dela Cruz. Juan can neither write nor read :
"Chinese Mandarin" but it was the language used in his last will and testament. In ·
such a case the "will" shall be considered void. As a rule, the last will and testament
I I

shall be executed in a language or dialect known to the testator to be considered valid . :

CASE B: "WILL" WHICH HAS SUBSEQUENTLY LOST ITS VALI_DITY ,

On the eve of November 2, 2018, a day after executing his last will and testament, the ;
testator accidentally obliterated the same. The testator was not able to prepare a new i
"will" before his death. Consequently, there is no more "last will and testamentr. to /
speak of. An intestate or legal succession exists. At the time of the decedent's death, .
his estate shall be dis osed of b o erations of law. ,

5
 2 · When the i 1Wlli' 1 does not Institute ~n heir.
ILLUSTRATION 4:
A um ~h s~m dot In llhmtrntion #3-Case A, except that there was no heir
: id · ntlfl d 1n last will and tastt11110nt. Th devisee was simply described in the "will" as
Ifollows: :

"I m devising my parcel of land in Valle Verde Subdivision to my closest and favorite '
d ught r.'' As ume furthor that the testator has five (5) children.

Pedro D. Maglba (signed)

November 1, 2017

• No heir was identified in the will. As a result, there is no valid "will" because
of the absence of an instituted heir.

3. Partial Institution of heir. Consequently, intestacy takes place as

to the undlsposed portion.

Partial institution of heir means the entire estate was not disposed
of in the la~t will and testament. Therefore, a mixed succession
exists. Part of the estate will be disposed of or distributed to the heirs
based on the last will and testament. Nonetheless, since there are
properties in the estate that were not included in the will, such
properties shall be disposed of by operations of law (only as to the
undisposed portion or as to the portion of the estate not mentioned in
the will).

ILLUSTRATION 5 (Partial lnstitut!on):

❖ Refer to CASE C of illustration # 2.

4. When the heir Instituted Is incapable of succeeding

ILLUSTRATION 6:
Case A:
Assume Pedro named Juan in his will as his sole beneficiary, except that Juan died 1

ahead of Pedro. Accordingly, the last will and testament prepared by the testator shall 1
be considered void. ·

C11eB:
Assume Pedro named Juan in his will as his sole beneficiary. Nonetheless, the latter
is "mentally ill". The heir In this case is not capable of succeeding the testator.
Renee the last will and testament shall be declared void. ·

6
 5. Other causes such as:
a. ~o~-fu_lflllment of the suspensive condition attached to the
mst1tut1on of heir. Suspensive condition is a condition
depending upon the happening of an uncertain event which
must be fulfilled before an obligation arises.
b. Preterition (omission in the testator's will of one, some or all of
the compulsory heirs in the direct line which has the effect of
ann~lling the institution of heir).
c. Fulfillment of "resolutory condition". A resolutory condition
refers to a condition whereby, upon fulfillment terminates an
already enforceable obligation.
d. Expiration of term or period of institution.
e. Non-compliance or impossibility of compliance with the will .
f. Repudiation of the instituted heir.
, r
r. I I. •IV • 1l O'( ' ff ~ l 'i ·. 1
~fements of Succession: " \'. . _1 • ': • • . , ,
1
. 1
. •

,1 I•

Y Decedent is the general term applied to the person whose property is

transmitted through succession, whether or not he 'left a will. If he left
a will, he is called a testator (Art. 775 NCC).

Executor is a person designated in the last will and testament to

carry out the provisions of the decedent's will. He also performs a
fiduciary duty such as taking care of the decedent's estate prior to final
disposition to the ' heirs. Administrator is a person appointed by the
court and performs the same duty, in lieu of an executor, if the latter
refused to accept the appointment, failed to qualify under the law or
the last will and testament did not appoint one.

y Inheritance (Estate) - Include 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. Rights which are
purely personal are not transmissible- for they are extinguished by
de~th (Art. 776 NCC).

~ Successors i f ·J
Ari heir or successor is a person who is called to the succession
either the provision of a will or by operation of law (Art. 782 NCC).
Devisees and legatees are persons to whom gifts of real and personal
property are respectively given by virtue of a will. Successors or heirs
· are classified under the law as follows:

7
 • I

, · . eed by force Qf law to sorne

a. COMPULSORY HE_IRS - t,hose who ~~ccredetermined by law, known
portion of the inheritance, m an amou;h ~ the testator likes it or not.
a~ the ! ~gitim~. The_y succeed ~hetat~r of their legitime except by
They cannot be deprived by th e es
disinheritance properly effected ·

\Kinds of compulsory heirs: -' recedence over and exclude other

■ Primary - tho~e ~ho h~~e ~e children and descendants).
compulsory heirs (1.e . legitima d only in the absence of the
th 0 se who succee
• Secondary - . . (i e legitimate parents and
primary compulsory heirs, . .
ascendants). h ceed together with the primary or
■ Concurring - those w O s~c illegitimate children and
secondary compulsory heirs; e.g.
descendants and surviving spouse.

Primary Compulsory Secondary Compulsory

A: Legitimate children and their D. Legitimate parents and legitimate
legitimate descendants. ,-, , 1 ascendants. (They inherit only in
default of "A')
Surviving spouse
B. E. lllegitim-afe parents (no other
C. Illegitimate children and their descendants). They inherit only in
descendants, legitimate or default of "A" & "C".
illegitimate
NOTE: Brothers and sisters are neither compulsory heirs nor strangers. However, they
ma be volunta heirs.

b. VOLUNTARY HEIRS - those instituted by the testator in his will to

succeed to the inheritance of the portion thereof of which the testator
can freely dispose . Free portion refers to the portion or value left in
the estate after deducting the legitimes of the compulsory heirs. A
voluntary heir is determined t_
h rough the last will and testament.

c. LEGAL OR INTESTATE HEIRS - those who succeed to the estate of

. the decedent by operation of law (decedent died without a valid will or
his estate was not entirely qisposed of by
will)

8
 ;<- ,, ...., _.J

. l/1,'< '1{w/,1t•1/lll ~//411j':r 111(!',:,;

'-

Composition of Gross Estate

The gross estate Is divided into two main categories · for
succession purpo es, th e lag itlme and free portion as shown below:

Decedent's Estate To be inherited by:

Compulsory Heirs:
Tllls portion of the estate is rese.rved by law
spc1ciflcally to compulsory heirs as provided 1n Table 1-
LEGITIME 1, regardless of whether or not a last will and
(I.e. 75% of the estate) testament was prepared. Refer also to Table 1-3 for
the sharing of legitimes by the compulsory heirs

FREE 'PORTION Compulsory Heirs and/or Voluntary Heirs.

(I.e. 25% of the estate) ➔ • As provided in the las~ will and testament.
• In the absence of a will, this portion of the estate
shall be distributed to "intestate heirs" based in
the order of priority as provided in Table 1-2
below.

LEGITIME is part of a testator's property which he cannot dispose of

because the law has reserved it for certain heirs who are, therefore, called
qgmpul~ory heJ~AArt.886 NCC). The compulsory heirs cannot be deprived of their .
legitime by the testator except by disinheritance properly effected. On the other hand,
Free Portion is that portion of the estate which the testator can freely dispose of.
Hence, anyone may inherit from free portion (compulsory or voluntary heirs).
Nonetheless, voluntary heirs may inherit only if mentioned in the will. In the absence
of a provision in the will, voluntary heirs will not inherit anything. In such cases, the
free portion shall be disposed of to intestate heirs based in the order of priority as
presented in Table 1-2 below:

1. Legitimate children or descendants ,- ~

~ ~ i~ ')f 2. egitimate parents or ascenaan1s- ;
:it\r f 1'· . 3. Illegitimate children or descendants
4. Surviving spouse
5. Brothers and sisters, nephews and nieces
6. Other collateral relatives within the 5th degree
7. State

Thf .distribution of free portion in _intes~ate supcession i_s based in t~e

order of priority because in every inheritance, the relative nearest in
degree ex€1udes the more distant ones, saving the right of representation
when it properly takes place. ·

9
 Collateral Relatives

Consanguinity is the relation of persons descending from the sa

stock or common ancestors. These persons are known as blood relar me
and are said to be related by blood or cons~nguinity: It may be line'~es,
collateral. Lineal consanguinity, which may be descending or ascen~· or
is that which subsists between persons of whom one is descended .'ng,
direct line from the other. Collateral consanguinity is that which subs'~ a
- ISts
between persons who have the same ancestors, but who not descend
ascend) one from the other. Proximity of relationship is determined by t~or
number of generations. Each generation forms a degree. As illustrat e
below ed

ILLUSTRATION 7: Determinin

I
I /
\ Ct /
V I

I
H

M
tL ,+ ~ -H f I ·• ! (, i' (\ ' ,, N

,...____________:J:.=.:f~
l ~l~
i'r~,!..,~,~----~===-J
1., . .i

NOTE:
1. In the illustration, C and D are siblin s Th .
2• ~ :: :e daug;'er of c and E; J is th~ ~o~ :; ~0 : : ,0 ; parents are A and B.
3. e son o G and K;' N is the daughter of J and L.

10
,.........

, \11rrr,r.;/1Nt, 411/ 'l1~ f 'l~

4. A, C, G and M, In that ord er, are relative s In the descending direct line. From
A to C Is one degree; from C to G Is another degree and from G to M is
another d egree.
5. N, J, D and B, in that order, arc relatives In the ascending direct line.
6. C_, G and M, are relatives of D, J and N In the collateral line.
7. G Is the niece of D, D is the uncle of G; J is the nephew of C, C ls the aunt of J.
8. H and I a re first cousins; they are four degrees apart, H to C, C to AB, AB to d
and D to I.
9. M and N ore second cousins; they are six degrees apart.
10. Because of G's marriage to K, K becomes H's brother-in-law, H being G's
brother. They become relatives by affinity. Affinity is the connection existing in
consequence of a marriage between each of the married spouse and the
kindred of the other.

Notes
½ divide by the number of LC , whether they survive alone or with
concurrin com u/so heir CH
1LC ½
ss ¼
2 or more LC ½
ss E ual to 1 LC
LC ½ All the concurring CH get from the half free portion, the share of the SS
ss ¼ having preference over that of the IC, whose share may suffer
IC ½ of 1 LC reduction ro-rata because there is no reference amon themselves
LPA ½ Whether the survive alone or with concurrin CH
LPA ½ IC succeed in the ¼ in equal shares
IC ¼
LPA ½
ss ¼
lPA ½
ss 1/8
IC 1/4
IC 1/2 Divide e uall amon the IC
ss 1/3
IC 1/3
ss 1/2 1/3 if marriage is in articulo mortis and deceased spouse dies within 3
months after the marria e
IP ½
·IP Excluded Children inherit in the amounts established in the foregoing rules
An child It de ends
IP ¼ Only the parents of IC are included. Grandparents and other
ss ¼ ascendants are excluded.

11
 0
,

' .
. \111'1'<:1:1/1 1/ / t/1/1 t'/ l'///I,
' \ I'/ · r/ ~
r/ct'c'. 1•

ILLUSTRATION 8 !,.EGITIM_Es and FREE PORTION_oJ Jl!e ESJATEt .

- I

I
Case A: Namaalam Nila died leaving an estate valued at P12,000,000. The surviving !
heirs were his spouse, 2 lagltirnate children and 1 illegitimate child.
Required: Distribute the estate by applying the rules on legitlmas. II
, Answer:
/ The distribution of his estate should be as follows (Based on Table 1-3):
I Legitimate Children (1/2):
• Legitimate child# 1
P6,000,000
P3, 000,000
1 • Legitimate child# 2 3,000,000
/ Illegitimate child (1/2 of 1 LC) 1,500,000
3,000,000
/ Surviving Spouse (1/4)
I Free Portion (remainder) _ !_200,00Q_
Total P12,000,000

NOTE: .. .
■ The legitime of the legitimate children as provided in the table of leg1time 1s ½ of the total
estate (regardless of the number of legitimate chil.~ren). .. .
• The legitime of an illegitimate child is ½ of the legItIme of 1 leg1t1rnate child .
• The legitime of the surviving spouse is ¼ as provided in the table of legitime
■ The remaining portion in this particular case is the free portion. It may be given by the
testator to anyone in accordance with his wishes. However, only those voluntary heirs
included in the provisions of the will should be recognized.

Case 8: Assume the amount of estate is P12,000,000 and the decedent is survived only
by his two (2) illegitimate children . The distribution of the estate under intestate
succession should be:
Illegitimate Child (1/2); (P3M per I.C .) P6,000,000
Free Portion (1/2) 6,000,000
Total P12,000,000
Case C: Assume the same data in Case 8 except that the testator provided P8,000,000
to Ana (his secretary) through his last will and testament. Obviously, the legitimes of the
two (2) illegitimate children were impaired. The amount of estate left after deducting the .
PB,000,000 will not be enough to satisfy the legitimes of the compulsory heirs amounting
to P6,000,000. Hence, the amount to be given to the secretary should be modified or 1
reduced to P6,000,000 to satisfy the legitimes. The distribution of the decedent's estate 1

should be as follows:

/ Illegitimate Child (1/2); (P3M per I.C.)

P6,000,000
/ Secretary (free Portion); (1/2) 6,000,000
,____T l -
_o_ta_ - -- - - - - -- - -~ P..:. :12:.!,0:. : .:.0.: :. ?0,.:. :00::. : 0_ _ _

12
Wills

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 to take effect after his death (Art. 783 NCC). It is a document
whereby a person, called the "testator", disposes of his or her properties
or "estate'' to take effect upon his or her death.

The making of a will is a strictly personal act. It cannot be left in whole

or in part of the discretion of a third person, or accomplished through the
instrumentality of an agent or attorney. All persons who are not expressly
prohibited by law may make a will. The persons prohibited by law to make
a will are those below 18 years old and those who are not of sound mind
at the time of its execution.

The law presumes that every person is of sound mind, in the absence
of proof to the contrary. The burden of proof that the ·testator was not of
sound mind at the time of making his dispositions is on the person who
opposes the probate of the will. If the testator, one month, or less, before
making his will was publicly known to be insane, the person who
maintains the validity of the will must prove that the testator made it during
a lucid interval. Supervening incapacity does not invalidate an effective
will, nor is the will of an incapable validated by the supervening of
capacity. A married woman may make a will without the consent of her
husband, and without the authority of the court. A married wo~an may
dispose by will of all her separate property as well as her share of the
conjugal partnership or absolute community property.

Kinds of Wills:
1. NOTARIAL OR ORDINARY OR ATTESTED WILL - is one which is
executed in accordance with the formalities prescribed by Art. 804 to
808 of the New Civil Code.

Requisites for a Valid Notarial Will

a) It must be in writing and executed in a language or dialect known
to the testator.
b) It must be subscribed at the end thereof by the testator himself or
by the testator's name written by some other person in his
presence and by his express direction.
c) It must ,be attested and subscribed by three or more credible
witnesses in the presence of the testator and of one another.

13
- , )/l[r'f '.;·1/t!lf, (//1/ 11~/Jf~ 'f,;f 't

The following are disqualified from being witn~ 0 · to a wlll (Ar . i~1,

NCC): . ..
• Any person not domiciled ,n the Ph1hpplnes.. . .
• Those who have been convicted of falsiflcat,on of a do urm-,nt, P':1u, 1
or false testimony.

In the absence of bad faith , forgery,

or fraud, or undue and ' improper Art. 795 NCC:
pressure and influence, defects ~nd "The validity of a will a ltJ •,
imperfections in the form of attestation fo rm depends upon t ,,:
or in the language used therein shall not observance of the la , i ,
render the will invalid if it is proved that force at the time it is made.·
the will was in fact executed and
attested in substantial compliance with
,all the requirements ofthe law.

2. HOLOGRAPHIC WILL-is a. written will which must be entirely writte ,

dated and signed by the hand of the testator himself. It subject to no
other form and it may be made in or out of the Philippines and need
not be witnessed (Art. 811 NCC). In case of any insertion,
cancellation, erasure or alteration in a holographic will , the testator
must authenticate the same by his full signature.

Codicil is a supplement or addition to a will, made after the

execution of a will and annexed to be taken as a part thereof, by whic
any disposition made in the original will is explained , added to or
altered. In order that a codicil may be effective, it shall be executed as
in ,the case of a will (Arts.825 and 826).

PROBATE OF A WILL is a court procedure

Art. 815 NCC
------------- - -- - by which a will is proved to be valid or
"No property of a invalid. In the probate of a holographic will,
testator shall pass it shall be necessary that at least one witness
to an heir unless who knows the handwriting and signature of
proven that all the · the testator explicitly declare that the will and
terms in the last will the signature are in the handwriting of the
and testament is testator. ·
legal and valid in
The proceedings in the absence of a last
court".
will and testament is called "intestate
proceedings'~

14
► --

Foreign Wills

. . . The , will of an alien who is abroad produces effect in the

Phihppines tf rnade with the formaliti es pre scribed by the law of the place
in which he resides , or according to the formalitie s observed in his
~ountry, or in conformity with those which the Philippine civil code
prescribes. A will made in the Philippines by a citizen or subject of another
country , which is executed in accordance with the law of the country of
which he is a citizen or subject, and which might be proved and allowed
by the law of his own country, shall have the same effect as if executed
according to the laws of the Philippines .

When a Filipino is in a foreign country, he is authorized to make a

will in any of the forms established by the law of the country in which he
may be. Such will may be probated in the Philippines (Art. 815 NCC).

Revocation of wills and testamentary dispositions

A will may be revoked by the testator at any time before his death
any waiver or restriction of this right is void (Art. 828). A revocation done
outside the Philippines, by a person who does not have his domicile in the
Philippines, is valid when it is done according to the law of the place
where the will was made, or according to the law of the place in which the
testator had his domicile at the time and if the revocation takes place the
Philippines when it is in accordance with the provisions of the new civil
code.

MODES OF REVOKING A WILL:

1) By implication of law
2) By some will, codicil, or other writing executed as provided in case of
wills
3) By burning, tearing, cancelling, or obliterating the will with the intention
of revoking it, by the testator himself, or by some other person in his
presence, and by his express direction. If burned, torn, cancelled, or
obliterated by some other person, without the express direction of the
testator, the will' may still be established, and the estate distributed in
accordance therewith, if its contents, and due execution, and the fact
of its unauthorized destruction, cancellation, or obliteration are
established according to the Rules of Court.

15
 1JtYNj1.w nt w ll whJ(,,h do ru,t
Art, 837 NCC: r •v<JkP 1.h,1 prt:v1mh nt:t_, n ?Jn ,.xpn,:/,
''II' uftor 1n;1kino a will, tho m; nn ,r, annul or1ly u ·h dfr,p . JtJ, r rn h,!
(:1

t tator mako A oiJnd prior wllh ,Jn tJrf.! In<· m t ,t •nt vith bt
will oxpr 6 ly rovoklrt J ccntrary l<J thor, • U Jflfi;ln : 1 1n thl" I tt,:r
the fir I, lho rOVOCHllon will ·. A r ,vo "atlon ma Jc: in " ub'~~ u,.mt, v1ill
(i

of l:he ·oconcJ will do1c, •hall t k,J )ff t., t,v,m If h ) new ,111 '.,houltJ
not reviv th fir t will, b } 'Om • lnop •r tlW;! by rw oon of t ':
which c n be mvlvod Inc p lty of th~ h ir , d ·vlSf;:l• or lt;gl'it;~f;'>
only by anothor will or de. lgna d th ,min, or by h 1~ir rP~1unciatfr n.
codlcll''. A r •vo atlon of a wlll b •d on a fal~c ca119 !
or an lllcg I cau I null and void.

Institution of heir (Art. 840)

Institution of an heir i n act by virtue of whi h a te tator

designates in his will the person or per ons who are to uce-e d him in hi,J
. property and transmissible right. and obligation . A will hall be ali J
·even though it should not contain an institution of an heir, or uch
·institution should not comprise the entire e tate, and even though th~
person so instituted should not accept the lnherltan e or should be
incapacitated to succeed. In such cases the testamentary di po. ition
made in accordance with law shall be complied with and the r mainder f
the estate shall pass to the legal heirs.

A compulsory heir may, In consequence of disinheritance, be

deprived of his legitime, for causes expressly stated by law.
Disinheritance can be effected only through a will wherein the legal cause
therefore ·shall be specified. The burden of proving the truth of the cause
for disinheritance shall rest upon the other heirs of the testator, if the
disinherited heir should deny It.

Disinheritance

Disinheritance Is a testamentary disposltfon by which a compulsory

heir is deprived of, or e~cluded from the inheritance to which he has a
right. , Disinheritance is not applicable to voluntary heirs.

REQUISITES for Disinheritance:

1, Effected only through a valid will
2. For a cause expressly stated by law
3, Cause must be stated In the will itself
4. Cause must be certain and true

16
 5. Unconditional
6. Total (there is no partial disinheritance) ·
7. The heir disinherited must be designated in such a manner
that there can be no doubt as to his identity

. . As stated above, the ground(s) or cause(s) of disinheritance shall

be limited to those expressly stated by law. Under Art. 850 of the new civil
code, the burden of proving the truth of the cause for disinheritance shall
rest upon the other heirs of the testator if the disinherited heir should
deny it. Disinheritance without a specific~tion of the cause, or for a cause
the truth of which, if contradicted, is not proved , or which is not one of
those set forth in civil code, shall annul the institution of heirs insofar as it
may prejudice the person disinheritetj.

The devises and legacies and .... ....... •,,:, •.~~ ~ ~ ~'. .~
....' ...... .. ...... ' ..... ... - ~~-~...
other testamentary dispositions shall be
;/ - ART.-856 -NCC - :.,
valid to such extent as will not impair ,
,: "A subsequent !
the legrtime. The children and ~

~, reconciliation between the .~

descendants of the person disfnherited ~ offender and the offended person ~
shall take his or her place and shall ' ..
~ deprives the latter of the right to !
preserve the rights of compulsory heirs
,~ disinherit, and renders ineffectual ,~
with respect to the legitime; but the ~ any disinheritance that may have !
disinherited parent shall not have the
usufruct or administration of the
.
~ been made."
~
•. .·:
~
~
•'

property which constitutes tlie legitime. .... ,...,. .. ~ • ,, • ,, . ..... . .. ,, ., .. •. .. •,. •••• •.,·~•• •.. •• •., •• •, •.. •. •.. •• •.. •.. ·~.4-•, •.. ·~•• •: - ..

COMMON CAUSES FOR DISINHERITANCE of children or

descendants, parents or ascendants, and spouse:

1 When the heir has been found guilty of an attempt against th~ life of
· the testator, his/her descendants or ascendants, and spouse in case
of children and parents; . .
2 When the heir has accuseq the testator of a cn_me for which _the law
· prescribes imprisonment for 6 years or more, 1f the accusation has
been found groundless; · . fl
3 When the heir by fraud, violenc~, intimidation or undue in u_ence
· 5 the testator to make a will or to change one already m~~e, .
4. ~~~~=al without justifiable cause to support the testator who disinherits
such heir.

17'
Peculiar causes for Disinheritance

1. CHILDREN/OESCENDAdNT!~dant has been convicted of adultery or

a. When the child or · esc · · . testator·
concubinage with the spotus~ ~~teby word or deed by the
b. Maltreatment of the es a
child/descen~ant; d t I ds a dishonorable or disgraceful
c. When the child or descen an ea ·
~e~en the child or descendant is convicted of a crime which
d. carries with it a penalty of civil interdiction.

2. PARENTS/ASCENDANTS:
a. When the parents have abandoned their children or .induced their
daughters to live a corrupt or immoral life, or attempted against

b. their
Whenvirtue;
the parent or ascendant has been convicted of adultery or
concubinage with the spouse of the testator;
c. Loss of parental authority for causes specified in the Civil Code ;
and
d. Attempt by one of the parents against the life of the other, unless
there has been reconciliation between them.

3. SPOUSE:
a. When the spouse has given cause for legal separation-
b. When. the spouse has given grounds for loss of 'parental
authority.

Right of Representation

. .It a "right" created by fiction of I

raised to the place and degree of th aw where the representative is
)he nghts which the latter would ha: p~;son represented, and acquires
inherited. Representation may arise e,·teh ' bhe were living or could have
er ecause of:

1. Death
2. Incapacity
3. Disinheritance

The representative( s) h
they represent would inherit, 1'fsheallwere i_nheritormore
not hving couldthan . at the person
. h wh
. in ent. (Art. 97 4).

18
►

The law further provkies that ~representation " is not available to:

1. As to compulsory heirs : In case of repudiation, the one who

repudiates his inheritance cannot be represented . Their own heirs
inherit in their own right.

2. As to voluntary heirs

3. VokJntary hetrs, legatees and devisees who

a . Predecease the testator; or
b. Renounce the inheritance cannot be represented by their
own heirs, with respect to their supposed inheritance.

Right of representation takes place only in favor of chik1ren of

brothers or stSters , whether futl or half blood and only if they concur with at
~ast one unc~ or aunt. This r~ appties only when the decedent does
not have descendants. Nephews and nieces aJready aNve when the aunt
or unc~ died can toherit by representing their predeceased parents. tf
the nephews and nieces are .»egitimate, then they are prohibited by
Article 992 of the new civtt code from inherittng from the retattves of thetr
father or mother like thetr uncles or aunts, or even from thetr
grandparents. Grandnephews and grandnieces in the coHater~ ijne
cannot inherit by right of representation.

19
TRUE OR FALSE .
. ·t Tru if tt e stat m nt is orr ct. 0th iwis , write Fa lse·
1. Estate ta ·is a t on th e right to transfer prope rty at de~tt, a nd on
rtain tr nsfers w hich r made by law the equivale nt of
t st mentary disp sition nd is measured by th e value of the property .
Estat ta is an e •cise ta .
T e ta pa er in estate ta ation is the e state of the decedent as a
juridi I person .
4 . Estate ta accrues as of the date of the actual possession or
enjo ment of the estate by the beneficiary.
5 . E ecutor is the person appointed by a court to carry out the directions
and request of a decedent in his will and to dispose of his property
according to his testamentary provisions after his death.

6. Intestate succession arises when there is transmission of properties in

the absence of a will , or if there is a will , the same is void or lost its
validity, or nobody succeeds in the will.
7. Every w ill may be in writing and executed in a language not
necessarily known to the testator.
8 . A holographic will is a will entirely written by a testator with his own
hand and may be witnessed or attested.
9 . 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 .
10. A person has unlimited right to make donations in his last will and
testament.

11 . The rights to the succession are transmitted from the moment the
heirs receive their share in inheritance.
12. The law presumes that every person is of sound mind -in the absence
of proof to the contrary .
13. Brothers and sisters (whether half or full blood) of the decedent are
not compulsory heirs .
14. Brothers and sisters (whether half or full blood) of the decedent can be
an intestate heir.
15. There cannot be a disinheritance for compulsory heirs.
16 . Relatives by affinity are strangers for estate tax purposes.
17. An heir who inherits a specific personal property by will is known as
devisee .
18. A codicil is a supplement or addition to a will, made after the execution
of a witl and anne,x ed to be taken as a part thereof, by which any
disposition made in the original will is explained , added to or altered.

20
 S(LCCt._(j llflt t111/ ~/r,vuf- 7~
,..../
19. Under the law on legitime, if the only survivor is the 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.
20. 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.

MULTIPLE CHOICE. Choose the letter of the correct answer.

Transfer Taxes
1. Which of the following statements is false? Transfer tax is
.a. Jmposed upon gratuitous transfer of property
b. Of two kinds: estate tax and donors' tax
c. Classified as national tax
d. None of the above

2. The object of eJ,~te ta_)_( is the :

a. Right to transmit c. Properties of the decedent
b. Decedent d. Beneficiaries

3. 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

4. Mortis causa transfer of property is effected:

a. When the .property is received by the heir.
b. When the court awarded the ownership of property to a particular
heir.
r"c. ·
Up~n the death of the decedent.
d. Upon payment of estate tax.
5. The tax imposed on the transfer of property yvit_ti_q1:Jt consideration
between two or more persons who are living at ·the time the transfer is
made.
a. Estate tax c. Donor's tax
b. 'Business tax 'a-:- Personal tax

Statement 1: Cancellation of existing debt as payment for services

rendered by the debtor to the creditor is a gratuitous trar:isfer. t,, ,. \ -
Statement 2: A sale is a form of transfer transaction that requires
payment of transfer tax.

21

...
 .
C , '(', ill~//
,JI/'-'- ...
ti IIIi/ f
fl / 't i I/, 1• t'I ' fIr.(
'J ·' . , .
( 1(,\

a. Statements 1 & 2 are fal~eternent 2 is false

b. Statement 1 is true buts at t ent 2 is true
c. Statement 1 is false but s a em
d. Statements 1 and 2 are true

. tallment basis is considered as an onerous

1. Statement 1: A sa le on ins
transfer. · tf · d ·I5 an o
Statement 2.· A gift out of love to former gir nen nerous
transfer.
a. Statements 1 & 2 are false
.b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 ts true
d. Statements 1 and 2 are true

Definition/Etements of Succession
8. It .s a mode of acquisition by virtue of which, the property, rights and
obffgabons, to the extent of the value of the tnheritance, of a person
a.-e transmitted through h.s death to another e.ther by his will or by
operation of law.
a. Succession C. Barter·
b . Purchase · d. Donation

9. The elements of succession are:

- I. Decedent
.JL Estate
HI. H~trs
IV. Administrators/Executors
a_. I and II only c. AH of the above
,b. I, II and Ill only d. None of the above

J.O. Estate
_a. Is the s~m of aH the yro~~ of a ~ceased individual which
- are av~H~ble for d1spos1bon to hts heirs, successors or
beneftcianes, represented by an executor or administrator as
the case may be. ·
b. Is a person designated in the last wiff and testament to carry
out the provisions of the decedent's wUI.
c. Is a person who performs a fiduciary duty such as taking care
of the decedent's estate prior to final disposition to the heir(s).
d. Is a person appointed by the court and performs the same
duty, in lieu of an executor, if the latter refused to accept the
appointment, failed to quaHfy under the law or the last will and
testament did not appoint one.

22
 S~.rUU d rz:u:f- ~~
~ 11. Statement 1: Inheritance refers to all the property, rights and
obl_igations 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. Statements 1· & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true

12. Which is 11ot true about inheritance?

a. Inheritance includes property, rights, and obligations of a
person that have accrued since the opening of the succession.
b. Inheritance includes devise and legacy.
c. Inheritance includes property, rights, and obligations
extinguished by a person's death.
d. Inheritance includes property, dghts, and obligations of a
person existing at the time of death.

J3·: Heirs, for estate tax purposes are classified as

I. Voluntary heirs
II. Compulsory heirs
Ill. Legal or intestate heirs
a. I only _g.- All of the above
b. I and II only d. None of the above

)4. Heir who inherits p~~~~:n1al property by will is known as:

a. Devisee - ( l •. C. Compulsory heir
( b:."- Legatee - t t..,,. · ' • - d. Donee
...,.
15. ,.Which of the foUowing is not a compulsory heir?
_,, ,,a Legitimate . children and descendants, with respect to their
legitimate parents or ascendants
p> In default of letter a, legitimate pare~ts or ascendants, with
respect to their legitimate children or descendants
c. Widow or widower
d. Relative by affinity

J6. The "compulsory heirs" are cla_ssified as: ·

- 1. Primary - legitimate children and/or descendants
II. Secondary - legitimate parents and/or ascendants; illegitimate
. parents

23
I
' I

. ·ivi·ng spouse- illegitimate children and/or

111. Concurring - surv '
descendants All of the above
a. I only ~- None of the above
b. I and II only . .
· . t d b the testator to carry out the provision s of the
.17. A person appoin e Y
will is called: . c. Enforc~r
a. Administrator d. Beneficiary
b. Executor .

Classification of Succession f .
18. Which of the following could legally effect transfer o properties
through succession?
a. BY virtue of a will
b. By -operations of law
9 By onerous transfer
d. By both "a" and "b"
.. . . ?
19. Which among the following are the kinds of succ_ess1on .
· I. Testamentary or testate succession
· II. Legal or intestate succession
Ill. Mixed succession
a. I only c. All of the above
b. I and II only d. None of the above

20·. Succession which results from the designation of an heir, made in a

, will executed in the form prescribed by law is known as :
•a. Legal_or interstate succession
~ Testamentary s.uccession
c. Mixed succession
d. Ordinary succession.

21. 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
.'e:.,· When the will does not d!spose 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

22. Which of the following is regarded as an ~ntestate succession?

24
 J~m·c,;.>111/1 t1,u1[7;tVUf T4<1;e,s
.__,,

a. The will is designating the State as beneficiary of the free

~
portion.
b. The will was subsequently rendered void by circumstances .
c. The will designate a part of free portion to a stranger.
d. The will disposed the legitime to it~ rightful heir.

Relatives by Consanguinity

_.,23, The following statements pertain to relatives by consanguinity, except

I. Consanguinity is the relation subsisting among all the different
persons descending from the same stock or common ancestor.
JI. Portion of the blood of the common ancestor flows through the
veins of all his descendants , and though mixed with the blood
flowing from many other families, yet it constitutes the kindred or
alliance by blood between any two of the individuals.
Ill. This relation is also known as relation by blood
IV. Relation by consanguinity is of two kinds; lineal and collateral.
a. I and II only c. All of the above ,
b. I, Ill and IV only d. None of the above

2'4 . Which is not true about relationships?

a. The relation subsisting between son, father and grandfather, in
that order is an example of an ascending lineal consanguinity.
~ .:- · Consanguinity is the relation of persons ascending from the
same stock or common descendants.
c. Collateral consanguinity is that which subsists between
persons who have the same ancestors, but who do not
descend or ascend one from the other.
d. Affinity is connection existing in consequence of a marriage
between each of the married spouse and kindred of the other.

_25:''Which of the following statements regarding degree of relationship is

incorrect?
a. In the direct line, ascent is made to the common ancestor.
,._, Thus, the child is one degree removed from the parent, two
from the grandfather, and three from the great-grandparent.
b. In .the collateral line, ascent is made to the common ancestor
and then descent is made to the person with whom the
computation is to be made. Thus, a person is two degrees
removed from his brother, three from his uncle, who is the
brother of his father, four from his first cousin, and so forth.
c. Both "a" and "b" .
d. Neither "a" nor "b"

25

........._ '
 { ({(1(',1' '

. rt are third cousins?

f generation) apa .
26. How many degrees (O c. six
a. two d. eight
b. four

Intestate Successors
27 . In a legal succession d isters may inherit.
a. Only full blood brothers an s sisters may inherit.
nd
b. Even half blood brothers ~ re not considered collateral
c. Half blood brothers an~ sisters a
relatives. · . d t ·nherit
d. Full blood brothers and sisters o no I •

.28. Who is not an intestate heir?

- a. Legitimate children/descendants
1
b. State
'c. Legitimate parents/ascendantsth
d. Collateral relatives within the 6 degree

29. In default of testameAtary 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 c. Legitimate parents
b. · Surviving spouse d. Illegitimate parents

30. In case where there are no relatives to receive the inheritance, who of
the following has the claim on the estate?
a. The nearest relative beyond fifth degree.
b. The closest associate or friend .
c. Any charitable institution located in the place where the bulk of
the estate is located.
d. The State.

/ 31. Statement 1: Compulsory heirs include illegitimate children .

Statement 2: In the absence of compulsory heirs, relatives to the 3rd
degree would inherit the estate. .
a. Statements 1 &-2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. ' Statements 1 and 2 are true

Legitimes
. 32. Certain parts of the estate of a -~ec~ased Filipino citizen cannot be
freely disposed of because Ph1hppme law reserves them for the
"compulsory heirs". This portion of the decedent's estate is known as

26
►

a. Legitimes c. Legacy
b. Free Portion d. Bequest

33. Statement 1: In testamentary and legal succession, the compulsory

heirs are assured of their legitimes.
Statement 2: In every inheritance, the relative nearest in degree
excludes the more distant ones, saving the right of representation
when it properly takes place.
a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
;d. Statements 1 and 2 are true
I.

34. If the surviving heirs in an intestate succession are the parents and a
legitimate child of the decedent, what is the share of the parents in the
legitimes?
a. 1/3 C. 1/4
b. 1/2 d. None

35. Which of the following statement is true?

· a. The sharing of heirs in intestate succession does not satisfy
the rule on legitimes.
b. The sharing of heirs in testamentary succession must satisfy
the rules on legitimes.
c. A compulsory heir cannot receive more than his legitimes.
d. There cannot be disinheritance for compulsory heir.

>3£'. Statement 1: Under the law on legitimes, if the only survivor is the
widow or widower, she or he shall be entitled to one half of the
hereditary es~ate of the deceased spouse, and the testator may freely
dispose of the other half
Statement 2: Legitimate and illegitimate child has equal share under
intestate distribution of estate.
a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
Statement 1 is false but statement 2 is true
Statements 1 and 2 are true

37. Statement 1: A free portion of the estate could be transferred to

compulsory heirs by virtue of a will.
Statement 2: The surviving spouse is always entitled to his or her
legitimes that varies according to the number and classes of the 'other
surviving compulsory heirs.
a. Statements 1 & 2 are false

27
 t statement 2 is false
b. Statement 1 ~s tfrulseebb~ut statement 2 is true
Statement 1 Is a
c. Stateme·nts 1 and 2 are true .
d. . does not disqualify parents to
The presence of ch1ldre 11
· 38. Statement 1:
inheritance. .. e substitute for testamentary
The rules on leg1tImes ar
Statement 2:
dispositions.
a. Statements 1 & 2 are falset nt 2 is false
Statement 1 is true but sta eme . t
~: Statement 1 is.false but statement 2 ,s rue
d. Statements 1 and 2 are true

"Wills" · · d with the

39 Statement 1: A "will" is an act whereby a person 15 perr:rntt~ ' th
· formalities prescribed by law, to control to a certain egree e
disposition of his estate upon his death. .
Statement 2: A "codicif' 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. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true ·

40. No Will shall be revoked, except

a. By implication of law·
b. By some will, codicil, or other writing executed as provided in
the case of wills.
,,c. By burning, tearing, cancelfng-, or obliterating the will with the
intention of revoking it, by the testator himself, or sotne other
person in his presence, and by his express direction.
d. , All of the above

.,,41:,.Which of the following -is a VALID will?

. ,a~. That which reduces the legitime of compulsory heirs.
b) Th~t which increase th_e_ 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 legiUmate of compulsory heirs.

42. Probate of a will involves the following processes, which one is not?
-· a. Collecting the decedent's estate.

28
...---

• S1Lca-s.sltfl1, ,vufTr~ T~
b. Liquidating liabilities and paying necessary taxes.
c. Distributing property to the heirs
· d.' Collecting the heir's estate. ;

43. Mr. Mhalapit Nha 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 second will is void because he waived his right to revoke
the first will.
b. The first will is automatically revoked because of the existence
of a subsequent will.
c. The second will annul provisions of the first will that are
inconsistent with the second will.
d. The first will shall subsist over the second will because it is the
original will .

.44. In which of the following cases is a will invalid?

a. When no heir has been instituted.
b. When the will was executed in a language not known to the
testator. -
c. When the institution does not cover the entire estate.
d. When the instituted heir is incapacitated to succeed.

45. Which of the following is not a valid will?

.,, a. That which [ncreases the legitime of a compulsory heir.
· ,'b)
"-~
Thal which transfers the portion of legitime · to other
successors other than compulsory heir(s).
_c. That which reduces the free portion of the estate tax .
.At That which transfers a part of free portion to a· compulsory
heir.

46. Statement 1: The making of a person's will may be left in part to the
discretion of a third person.
Statement 2: Persons of .either sex under ·eighteen years of age
cannot make a will. .
G, Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
c. Statement 1 is false but-statement 2 is true
d. Statements 1 and 2 are true
-
.47. A testator may execute a holographic will instead of an ordinary will.
Which among the following statements pertaining to holographic will is
false?

29
 a holographic will which must b
I. A person .may execdute d signed by. the hand of the testatoe
entirely written, date an r
himself. . . . t to no other form, and may be
11. A holog~a~hic will t15_dsu~:~he Philippines, and need not be
made within or ou s1 0
witnessed . . rt· cancellation erasure or alteration in a
111. In case ohf_any _1lnl stehe1~~~tator must ~uthenticate the same by
holograp 1c w1 ,
his full signa!ure. All f the above
a II only C. O
b: 111 0 ly,., d. None of the above
/ ' .
48. Ch06~;e the incorrect statement from the following: . ..
I. If a compulsory heir is given by will, less than his leg1t1me,_ !he
provisions of the last will and testament should not be mod1f1ed
in such a way that he will receive his legitime. ..
II. Compulsory heirs have rights to insists that the leg1t1me be
given in the form of a property.
Ill. The property left by the decedent without a will shall be
transferred in favor of the .government.
a. I only c. I and II only
b. II only ·. d. I, II and Ill

Disinheritance .
49. It deprives an heir to inherit properties by the decedent through the
issuance of a will.
a. Disinheritance c. Legitimate
b. Distributable share d. Disqualification

J,O. The following are causes of disinheriting a child. Which one is not?
.a. When a child has been found guilty of an attempt against the
life of the testator.
b. When a child has ~een convicted of adultery or concubinage
with the spouse of the testator.
e: When a child ' marries a person other than the testator's
choice.
d. When a child leads a dishonorable or disgraceful life.

51 . The allowing are causes for disinheriting a spouse, which orie is pot?
1a When the spouse justifiably refuses to support the children or
"...J 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 to be false.

30
 ...'
. .i> I
,,
,J

, \1( 1'1 '<'. ( 1·1r l/t (/lit ?Ii(//./ '/' 'lt/,f('. f

c. ~hen the spouse by fraud, violence, intimidation, or undue
influence causes the testator to make a will or to change one
already made.
d. When the spouse has given cause for legal separation .

52. Which is not true about an inheritance?

a. The acceptance of an inheritance may be express or tacit.
b. The express acceptance of an inheritance may be made in a
public or private document.
c. An heir may accept or repudiate an inheritance.
d. The inheritance or repudiation of an inheritance takes effect
upon inheritance or repudiation .

Representation
53. 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 acqutres the rights whk;h 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, htS
legitime goes to the child by representation.
a. Statements 1 & 2 are faJse ·
b. Statement 1 is true but statement 2 is fatse
c. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true
----
1

.54. Statement 1: The right of representation takes place in the direct

descending line, but never H1 the ascend•ng ttne. •
Statement 2: The chiki of a voluntary hei:r who predeceases the
testator gets nothing, because there is no representation among
voluntary heirs nor in the free portion
· a.,: Statements 1 & 2 are fatse
t>. Statement 1 is true but statement 2 is false
c. Statement 1 is faJse but statement 2 is true
d. Statements 1 and 2 are true

55.' Which is _.
not authorized to take charge of the estate during intestate
period?
a. Executor c. Administrator
b. Court ,d.1Heirs

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