SETTLEMENT OF ESTATE

WITH A WILL

ADMINISTRATION
PROCEEDINGS

WITHIN THE
PHILIPPINES

WITHOUT A
WILL
NATURA
L
PERSON

EXTRAJUDICIAL
SETTLEMENT; OR,
PARTITION

VENUE:
Where Decedent
Died

DEATH
(natural or
presumptive

WITH A WILL

ADMINISTRATION
PROCEEDINGS
VENUE:
When property
is located

OUTSIDE THE
PHILIPPINES

WITHOUT A
WILL

EXTRAJUDICIAL
SETTLEMENT; OR,
PARTITION

JURISDICTION
Where value of property is
P200,000.00 or less MTC*
>P200,000.00 RTC
Metro-Manila P400,000.00
or less MeTC
>P400,000.00 RTC
P200,000.00 or less MTC
>P200,000.00 RTC;
Metro-Manila P400,000.00
or lessMeTC
>P400,000.00 RTC
*2004 = MTC jurisdiction shall
be increased by P100

ADJUDICATION OF SOLE HEIR

ASCENDANT
S/S*

(natural or
presumptiv
e)

SOLE HEIR

1.
2.
3.
4.

5.
6.
7.

MUST HAVE:
Ascendants Certificate of
Death;
Muniments of Title [e.g.
Title, Tax Declaration, Lot
Plan]
His Birth Certificate;
Certificate
of
Non-Tax
Delinquency [all realty taxes
must be paid until current
tax period]
Bond
[for
personal
properties]
Certificate of membership
to a cultural community,
when applicable;
DA or DAR Certification as
to CARP, etc., if involving

EXECUTE A
PUBLIC
INSTRUMENT
An exhaustive affidavit duly
notarized, stating:
(a) That he is the SOLE HEIR;
(b) the decedent left no
debts; or If there be any,
the same had been fully
paid,
attaching
proof
thereof;
(c) the specific properties
[real of personal] with; [1]
specific
descriptions
thereof, [2] their exact
locations [3] values [4]
improvements thereon, if
any;
and attaching all the
requirements of the law and
the rules, such as
(i)
Muniments of Title;
(ii) Death Certificate
(iii) Birth Certificate
(iv) Certificate of Non Tax
Delinquency

PUBLICATION
(Affidavit of Publication)
PAYMENTS OF:
A. Estate Tax(BIR)
B. Transfer Tax(Local
Treasurer)
C. C. Bond, for
personal properties
( cash or surely,
RLT&D)
REGISTRATION
(With the Registrar of
Land titles and Deeds)
of the Affidavit of
Adjudication of sole
Heir,
attaching
therewith
all
the
documentary exhibits
as enumerated; PLUS
payment
of
Registration Fees.

ISSUANCE OF NEW
TITLE
And/or Tax

EXTRAJUDICIAL SETTLEMENT OF
ESTATE
NO AGREEMENT

DEATH (natural or
presumptive) of ancestor

1.
2.
3.
4.

HEIRS

WHO:
left NO WILL
left NO DEBTS (or if
there are, these were
paid by heirs)
left properties, personal
and/or real
left heirs

NO HEIRS:
ESCHEAT
proceeding shall be
initiated by State
through the Sol.
Gen.

PARTITION (Rule 69)

WHO:
1. are all of legal
AGES, if some of
them are of minor
age,
must
be
represented
by
judicial
or
legal
guardian
/
representative, duly
authorized for such
purpose
2. AGREE
to
the
extrajudicial

Court of Proper
Jurisdiction
(MTC,RTC)

1.
2.

3.

4.

Court of Proper
Jurisdiction

PUBLIC INSTRUMENT
(written Duly notarized)

PUBLICATION
In a newspaper of
general circulation, 3
weeks

STATING:
Their personality therein;
Enumerating the
decedents properties,
the specific descriptions
and the locations thereof,
their value, the
possessor, etc.
The decedents left no
debts, or if there were
any, these were fully
paid, attaching proof
thereof;
the circumstances of the
death of the decedent,

ATTACHING:
1. Muniments of Title
2. Certificate of Non-Tax
Delinquency
3. Survey/Subdivision Plan
4. Certificate
of
membership
in
a
cultural community
5. Certification from DA /
DAR re: CARP
6. Certification
from
CENRO or PENRO, of
DENR
7. Payment of Estate Tax
(BIR)
8. Payment of Transfer Tax
(local treasurer)

ORDER
setting case for
hearing

HEARING (not more

than 6 months from
date of Order)

PUBLICATION
Of Order, 6 weeks

JUDGMENT (grant
of ....properties to
proper political
subdivisions of the
State

JUDGMENT

REGISTRATION
W/ the Registrar of
land titles & deeds

ISSUANCE
Of new
muniments of
title

ALLOWANCE OF WILL PROVED OUTSIDE THE

PHILIPPINES
AUTHENTICATED
COPIES OF THE:
WILL
[proved in a foreign
country]
DECREE
[allowing the same]

PETITION
Filed by executor or
other person interested
therein

COURT OF PROPER
JURISDICTION
[MTC,RTC:
where property is
located;]

ORDER
Stating time and place
of hearing, copy
furnished to all
interested parties

HEARING
EVIDENCE NECESSARY
1. The due execution
of the will in
accordance with the
foreign laws;
2. The testator has his
domicile in the
foreign country and
not in the Philippines
3. The will has been
admitted to probate
in such country
4. The laws of the
foreign country on
procedure &
allowance

APPOINTMENT OF:
ANCILLARY
ADMINISTRATOR
[one who shall administer
the properties in the
Philippines, if no one is
named in the will for such
purpose]
DOMICILIARY
ADMINISTRATOR
[who has no power to
administer properties in
CERTIFICATE OF
ALLOWANCE
With will attached, filed &
recorded with the Clerk of

ALLOWED

DECISION

NOT
ALLOWED
APPEAL

SUMMARY SETTLEMENT OF ESTATES OF SMALL VALUE

FILE PETITON

HEIRS or ANY
INTERESTED PERSON

1. with the MTC;

2. stating the following:
(a) the
proper
personality to file the
petition (interest on
the property, proof of
interest, etc.)
(b)gross value of the
property
(which
should be not less
than P10,000.00);
(c) the muniments of

ISSUANCE OF ORDER
setting the case for
hearing

PUBLICATION
of the Order in a
newspaper of general
circulation, for 3
consecutive weeks

SUMMARY
PROCEEDINGS
(filing
of
REPLY
to
opposition, other claims,
memoranda)
Presentation
of
documentary / testimonial
evidence
upon
the

HEARING
W/c should not be less
than 1 month nor more
than 3 months from the
last publication

FILING of
Opposition;
Other claims, if any

NOTICE
(which is the Order)
to be served on known
interested parties

ISSUANCE OF ORDER
a. Granting the Petition;
b. Directing Petition to
pay all debts which are
due;
c. Adjudicating the
property to proper
party;
d. Petitioner to pay the
costs;
APPEAL
(following the rules on
appeal)

ALLOWANCE / DISALLOWANCE OF WILL

NOTARIAL
AND/OR
HOLOGRAPH
IC WILL

ALLOWED

FILE PETITION FOR

PROBATE
BY:
Devisce named in the
will;
Executor, if one is
named;
L, if one is named;
Testator, [while still
alive]
Any other person
interested in the estate

CONTENTS
1. Jurisdictional
2. Names, ages,
residences of legalese,
devisces, heirs
3. Probable value &
character of properties
4. Name of person whom
letters are provided for
5. Name of person in
possession or custody
of will, if not delivered

ISSUE CERTIFICATE
OF ALLOWANCE

REGISTRATION w/
Register of Deeds,
only when real
property is

OPPOSITOR
May file appeal under w/in 30 days Rule
109, and if period has expired, Petition
for Review under Rule 38 w/in 60 days
but not more than 6 months
DISALLOW
ED

PETITIONER
May file appeal under
Rule 109

COURT OF PROPER
JURISDICTION
1. Issues Order giving
notice to all concerned
stating the date, time
and place when the
allowance shall be
heard
2. Publication of said
Order for 3 consecutive
weeks in a newspaper
of general circulation
[except when testator
files probate]
3. Send copies of Order to
all heirs, legalese,
devisces, executor,
interested person who
filed petition

HEARING
On the Intrinsic
Validity

JUDGMENT

ORDER distributing
the properties of
estate in
accordance with

HEARING
1. Proof of notice,
publication mulling
2. Presentation of
evidence
documentary,
testimonial
3. Presentation of
Opposition to the
allowance
a. Testator alive
b. Will executed
not in
accordance with
law
c. At the making
of will, Testator
was not of
normal mind,

JUDGMENT

MODES OF SETTLEMENT OF
ESTATE OF DECEASED PERSON
NATURAL
PERSON

DEATH
(natural or
presumptiv
e)

ADJUDICATION OF
SOLE HEIR

EXTRAJUDICIAL
SETTLEMENT OF
STATE

ADMINISTRATION
PROCEDDINGS

2.
3.
4.
5.
6.

ORDER/NOTICE OF
THE HEARING

SUMMARY
SETTLEMENT OF
SMALL VALUE
PARTITION
(RULE 69)

1.

Public
Instrument

HEARING
PETITION

OPPOSITIO
VALUE OF PROPERTY
N
1. Not more than P
200,000.00 = MTC
LETTERS OF
;MM P400,000M
ADMISTRATION IS
ESCHEAT
REVOKED
PROCEEDINGS
2. More than
N(asp)AIA
LAFPAD
1. all powers of
=
REMOVED
or PERMITTED
Neglects to render his
1. Lack of harmony or conflict of P200,000.00
administration
shall
RULE
82:
REVOCATION
OF
ADMINSTRATION,
RTC;MM
=
more
than
TO
RESIGN
account
interest with persons having
cease
P400,000.00
AndREMOVAL
proceedings
for
the
DEATH,
RESIGNATION
AND
OF
Neglects to settle the
interest
in the estate.
2.
the administrator
issuance
of
new
letters
estate according to law
2. Active hostility to a creditor
shall surrender his
3. Where descendent
testamentary
Neglects to perform an
3. False representation to get
letters
to or
theofcourt
DEATH of Administrator
Remaining
administrator
died;
Where
property
JUDGEMEN
administration
shall
be had
order or judgement of the
appointment
3. shall
the administrator
executor
continue
is
located
=*2004
=
if there
arerender
no more T
court
4. Physical Incapacity
shall
administration,
UNLESShis
the
MTC
jurisdiction
shall
administrator/executor
to
If he Absconds
5. Adverse interest in the estate
DECISION
account
within
such
court shall
appoint another
be
increased
by
P100
If heINTESTATE
becomes
Insane
6. Delays in winding or
LETTERS
OF
time as the court
PROCEEDING
ORDER
thousand
If he becomes
in Anyway
settlement of
ADMINISTRATION
4. proceeding for the
WHEN
TESTATORS
ADMISTRATOR
WILL
OR EXECUTOR
WILL PROBATED and
incapable or unsuitable
ISSUED
assurance of letters

PUBLICATION

TAKE NOTE:
1. Mere discovery of a will
does not automatically
revoke an issued letters
of administration, as this
must first be probated
and allowed;
2. Lawful acts, done in good
faith in the course of the
TRIAL;
REGISTRAR
administration,
shall
remain valid and
binding;
SUBMISSIO
OF LAND
3. NIf OF
the acts of the
TITLES &
administrator
or
executor
PLEADINGS
DEEDS
were unlawful prior to his
&
removal
or resignation,
EVIDENCE
these shall remain invalid
after his removal ISSUANCE
or
resignation;
OF NEW
4. A removed administrator
who continues to TITLE
act asOR
MUNIMENT
such is an administrator
OF TITLE
de facto, until heSdelivers
the
estate to the new
APPEAL
administrator, and is still
subject to the orders of

SETTLEMENT OF ESTATE ADMINISTRATION PROCEEDINGS

TESTATORS DEATH

NO OPPOSITION

ISSUANCE of
ORDER setting
date, time &
place for the
probate

PUBLICATION
Of the Order
for 3
consecutive
weeks in a
newspaper of

REGISTRAR OF
LAND TITLES &
DEEDS, ETC.

APPEAL

ORDE
R
PROBA
TE
ALLOW

HEARING
[Extrinsic Validity]
1. Jurisdictional
2.
3. Holographic
4.
5.

OPPOSITIO
N
ISSUANCE OF NEW
TITLE, ETC., OF
OWNERSHIP

PROBATE
DISALLOWED

NOTICE

HEARING
[Intrinsic
validity]
1. Testamenta
ry capacity,

J
U
D
G
M
E
N
T

NO
OPPOSITION

DISTRIBUTION
Of the Estate in
accordance with the
will after
1. Approval of decree
of partition and
2. Payment of all taxes

PAYMENT OF
DEBTS OF THE
ESTATE

ISSUANCE OF
(1)Letters testamentary to
one named in the will, or
next of kin, or any other
person upon the sound
discretion of the Court, if
the named executor is
disqualified or if no one is
named therein
(2) Notice to all persons with
money claims against the
estate
INVENTORY,
APPRAINAL,
ACCOUNTING,
COLLATION of

SPECIAL
ADMINISTRATOR WHEN
1. There is delay in grant
of letters testamentary
or administration by
any cause;
2. There is an appeal from
the allowance or
disallowance of will;
3. The executor or
administrator is a
claimant against the
estate;
4. There is any other
cause arising from the

PUBLICATION/PO
STING
Of notice
(a) By executor
(b)In newspaper of
general
circulation
(c) Designated

MONEY CLAIM

Rule 78: LETTERS TESTAMENTARY; Rule 79: OPPOSITION TO LETTERS TESTAMENTARY;

Rule 80: SPECIAL ADMINSTRATOR
THIS WILL IS ALLOWED
But
1. there is no named
executive
2. named executive
a. is not qualified
b.
c.
d.

Rule 80
COURT may appoint
SPECIAL
ADMINISTRATOR WHEN
1. There is delay in the
2.
3.
4.

ADMINSTRATOR may
now
a. Make inventory &
appraisal for family
support[Rule 83]
b. Exercise power and
dubes[Rule84]

WHO MAY BE NAMED:

1. Surviving Spouse
2.
3.
4.
5.

Rule 78
FILE PETITON
Qualification []
1. Resident of the Phil
2. Age of majority
3. Non

After Inventory, Accounting

and Collation, ADMINSTRATOR
may now
(a) Pay the Debts of the
Estate (Rule 88) and
(b) Proceed to distribution
and partition of the

Rule 79
OPPOSITION
By any interested person in
the following grounds:
1.
2.

Rule 81
Filing of BOND

Rule 82
Letters may be
REVOKED due to:
N(aap)IA
And
LAF PAD

ISSUANCE OF
LETTERS
TESTAMENTART

3.

ORDER
PUBLICATION OF ORDER
(3 consecutive weeks in a
newspaper of general
circulation)

HEARING

PETTION GRANTED
[Letters Administration is
ordered issued to one
proven to be competent,
qualified, willing & able to
post bond and who accepts]

DECISION
PETITION
DENIED

APPEAL