Introduction

In the Philippines, the handling of a deceased person's last will and testament is governed primarily by the Civil Code of the Philippines (Republic Act No. 386), particularly Book III on Succession (Articles 774 to 1105), as supplemented by the Rules of Court (Rule 75 to Rule 90 on Settlement of Estate of Deceased Persons), the Family Code, and relevant tax laws under the National Internal Revenue Code (Republic Act No. 8424, as amended). A last will and testament is a legal document that expresses the wishes of a person (the testator) regarding the distribution of their property after death. It ensures that the testator's assets are distributed according to their intentions, subject to the protection of compulsory heirs and compliance with legal formalities.

Handling a will involves probate, which is the judicial process to validate the will and administer the estate. This process is crucial to prevent disputes, ensure debts and taxes are paid, and facilitate the orderly transfer of property. Failure to properly handle a will can lead to intestate succession, where the law dictates distribution, potentially overriding the testator's wishes. This article provides a comprehensive overview of the topic within the Philippine legal framework, covering validity, probate procedures, administration, distribution, challenges, and related considerations.

Types of Wills Recognized in the Philippines

Philippine law recognizes two main types of wills: notarial wills and holographic wills. Each has distinct formalities to ensure authenticity and prevent fraud.

Notarial Wills

A notarial will, also known as an attested or ordinary will, must be in writing and executed in the presence of at least three credible witnesses and a notary public. Key requirements under Article 805 of the Civil Code include:

The testator must acknowledge the will before the notary and witnesses.
The testator and witnesses must sign each page of the will, except the last, on the left margin.
The last page must be signed by the testator and witnesses at the end of the document.
A certificate of acknowledgment (attestation clause) must be signed by the witnesses, stating that the testator is of sound mind, acting voluntarily, and that the formalities were observed.
The will must be in a language or dialect known to the testator.

Notarial wills are more formal and less prone to challenges due to the involvement of a notary.

Holographic Wills

Under Article 810, a holographic will must be entirely handwritten, dated, and signed by the testator. No witnesses or notary are required, making it simpler but riskier, as handwriting must be proven authentic during probate. It can be written in any language known to the testator. If any part is not in the testator's handwriting, the will is invalid.

Joint wills (one document for two or more persons) are prohibited under Article 818, as they may undermine the testator's freedom to revoke.

Requirements for Validity and Capacity

For a will to be valid, the testator must have testamentary capacity:

Be at least 18 years old (Article 797).
Be of sound mind at the time of execution (Article 798), meaning capable of understanding the nature of the act, the extent of their property, and the claims of heirs.
Act voluntarily, without undue influence, fraud, or intimidation (Article 839).

The will must comply with formalities; otherwise, it is void. Prohibited dispositions include those violating public policy, such as conditions promoting divorce or immorality.

Compulsory heirs—legitimate children, descendants, parents, ascendants, and the surviving spouse—must receive their legitime (reserved portion) under Articles 886-908. The testator can freely dispose of the free portion (one-third or one-half of the estate, depending on heirs), but cannot deprive compulsory heirs of their shares except through disinheritance for valid grounds (e.g., attempted murder of the testator, Article 919).

The Probate Process

Probate is mandatory for all wills in the Philippines (Article 838). It proves the will's authenticity and allows its execution. Without probate, the will has no legal effect, and the estate proceeds to intestate succession.

When and Where to File

Probate must be initiated within a reasonable time after the testator's death, typically within months, to avoid penalties. The petition is filed in the Regional Trial Court (RTC) of the province where the deceased resided at death (Rule 73, Rules of Court). If the deceased was a non-resident, it may be filed where property is located.

Any interested party, such as the executor named in the will or an heir, can file the petition. If no will is found or it is invalid, the process shifts to intestate proceedings.

Steps in Probate

Filing the Petition: Submit the original will, death certificate, and petition to the court. Pay filing fees based on estate value.
Notice and Publication: The court issues an order for hearing, published in a newspaper of general circulation once a week for three weeks (Rule 76). Notices are sent to heirs and creditors.
Hearing and Proof of Will: At the hearing, witnesses (for notarial wills) or handwriting experts (for holographic wills) testify to validity. Oppositions can be filed within the notice period.
Allowance of the Will: If proven valid, the court issues an order allowing the will and appointing the executor (if named) or an administrator (if none).

If the will is disallowed (e.g., due to forgery or incapacity), the estate is settled intestate.

Administration of the Estate

Once probated, the executor or administrator manages the estate under court supervision.

Duties of the Executor/Administrator

Inventory and Appraisal: Within three months, submit an inventory of assets and have them appraised (Rule 84). Include real and personal property.
Payment of Debts, Expenses, and Taxes: Settle funeral expenses, debts, and estate taxes. Under the Tax Reform for Acceleration and Inclusion (TRAIN) Law (Republic Act No. 10963), estate tax is 6% on net estate value exceeding PHP 5 million, filed within one year of death with the Bureau of Internal Revenue (BIR). Deductions include funeral expenses (up to PHP 200,000), judicial expenses, and family home allowance (up to PHP 10 million).
Accounting: Render periodic accounts to the court (Rule 85).
Sale of Property: If needed to pay debts, with court approval (Rule 89).

The process can take 1-5 years, depending on complexity and disputes.

Distribution of Assets

After debts and taxes are paid, the remaining estate is distributed per the will, respecting legitimes. The court issues a project of partition, approved via hearing. Titles are transferred to heirs via deeds or court orders. For real property, register with the Registry of Deeds.

In testate succession, distribution follows the will; in mixed succession (partial will), the uncovered portion goes intestate.

Intestate Succession as a Fallback

If there is no will, it is invalid, or it fails to dispose of all property, intestate rules apply (Articles 960-1014). Distribution prioritizes:

Legitimate children and descendants (equal shares).
If none, legitimate parents/ascendants.
If none, illegitimate children.
Surviving spouse shares with children or alone if no descendants/ascendants.
Collateral relatives (siblings, nephews/nieces) up to fifth degree.
If no heirs, the State.

The surviving spouse receives the entire estate if no other heirs, or shares accordingly.

Challenges and Contests to the Will

A will can be contested before or during probate on grounds like:

Lack of formalities (Article 839).
Undue influence, fraud, or mistake.
Testator's incapacity.
Forgery.

Contests must be filed within the opposition period. Successful contests lead to disallowance. Preterition (omission of compulsory heirs) annuls the institution of heirs but not legacies (Article 854).

Appeals go to the Court of Appeals and Supreme Court.

Role of Legal Professionals and Institutions

Engaging a lawyer is advisable due to complexities. The Public Attorney's Office assists indigents. The BIR handles tax clearance, required for distribution (Certificate Authorizing Registration). For estates with foreign elements, the Hague Apostille Convention applies to documents.

Special Considerations

Filipinos Abroad: Wills executed abroad must comply with Philippine law or the law of the execution place (Article 816). Probate can be in the Philippines if property is here.
Revocation: Wills can be revoked by burning, tearing, or a subsequent will (Article 830). Implied revocation occurs if incompatible with a later will.
Codicils: Amendments to wills, following the same formalities (Article 825).
Living Wills/Advance Directives: Not traditionally recognized, but Republic Act No. 11215 (National Integrated Cancer Control Act) and ethical guidelines allow health care proxies.
Digital Assets: No specific laws, but treated as personal property; include in wills.
COVID-19 Impacts: Electronic notarization allowed temporarily under Supreme Court rules, but standard formalities resumed.
Muslim Filipinos: Governed by Presidential Decree No. 1083 (Code of Muslim Personal Laws) for succession, differing from the Civil Code.

Conclusion

Handling a deceased person's last will and testament in the Philippines is a structured legal process designed to honor the testator's wishes while protecting heirs and creditors. It underscores the importance of proper estate planning to minimize disputes and ensure efficient transfer. Individuals are encouraged to consult legal experts for personalized advice, as laws may evolve through jurisprudence or amendments. Thorough compliance with procedures safeguards the legacy of the deceased and provides closure for the living.