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Showing 1–10 of 10 articles for “decedent”

Estate Tax in the Philippines: Rate, Deadlines, and How to Settle an Estate

Learn the estate tax Philippines rate, who pays it, and the steps to file and settle a decedent's estate under the TRAIN Law.

Heirs of Landowners Under CARP: No Separate Retention Rights After 1988

Supreme Court rules heirs of landowners who died after 1988 cannot claim separate retention rights under CARP; only the decedent's five-hectare limit applies.

Property Claims in Probate: When Philippine Courts Can Decide Ownership

Philippine Supreme Court clarifies when probate courts can rule on property claims against a decedent's estate, distinguishing money claims from ownership disputes.

Piercing the Corporate Veil Has Limits in Estate Proceedings: Mayor v. Tiu

The Supreme Court clarifies that probate courts cannot pierce the corporate veil to seize a corporation's assets as part of a decedent's estate.

Heirs Obligations Settling Debts Before Inheritance Distribution

Philippine Supreme Court ruling on heirs' duty to settle decedent's debts before inheritance distribution, including interest rules.

Estate Administration: The Administrator's Right to Examine Documents for Estate Properties

A Supreme Court ruling on an estate administrator's power to compel production of documents believed to reveal properties belonging to the decedent's estate.

Death and Legal Representation: How Estate Claims Proceed in Philippine Courts

Philippine Supreme Court ruling on estate claims, probate jurisdiction, and why the value of the decedent's estate determines which court hears the case.

Premature Partition: Estate Settlement Before Property Distribution

When heirs can and cannot demand partition of a decedent's property before estate settlement proceedings are completed.

Protecting Your Inheritance: Why Heirs' Consent Matters in Estate Partition

Learn how the Supreme Court protects heirs' inheritance rights in estate partition, and why an administrator's failure to follow the decedent's will amounts to extrinsic fraud.

Estate Allowances: Who Can Receive Support During Probate in the Philippines

Philippine Supreme Court clarifies who may receive support allowances from a decedent's estate during probate proceedings.