uccessuM Ana lransye ta

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.
b.
Imposed upon gratuitous transfer of property
Of two kinds: estate tax and donors' tax
C. Classified as national tax
d. None of the above

2. The object of estate tax 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.
b. When the court awarded the ownership of property to a particular
heir.
decedent.
C. Upon the death of the
d. Upon payment of estate tax.

5. The tax imposed on the transfer of property without 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 d. Personal tax

debt as payment for services

6 Statement 1: Cancellation of existing
is a gratuitous transfer.
rendered by the debtor to the creditor
transfer transaction that requires
Statement 2: A sale is a form of
payment of transfer tax.

21
 SuccessM AUa

false false
1& 2 are statement
2 is
Statements
but true
a.
1 is true statement
2 is
Statement

b. false but
Statement 1 is true
C. and 2 are
Statements 1
d. considered as an
as onerous
oner.
basis is
installment
on
1: A sale On
Statement
is an
transfer. love to
former girlfriend erous
A gift out of
Statement 2:
transferStatements 1& 2 are false false
a. statement 2 is
1 is true but true
statement 2 is
b. Statement
false but
Statement 1 is
C.
are true
d. Statements 1 and 2

Definition/Elements of Succession
virtue of which, the property, rights and
8. It is a mode of acquisition by
value of the inheritance,
of a person
obligations, to the extent of the
another either by his will or by
are transmitted through his death to
operation of law.
a. Succession C. Barter
b. Purchase d. Donation

9 The elements of succession are:

. Decedent
II. Estate
III. Heirs
IV. Administrators/Executors
a. I and Il only C. All of the above
b. I, l and Ill only
d. None of the above
10. Estate
a. Is the sum of all the
are available for
property of a deceased individual w
disposition to his heirs,
beneficiaries, represented by an successo
Successors of
as
the case may be. executor or istrator

b. Is a person
out the designated in the last will and cary

C. Is a provisions
person who
of the
decedent's will. testament
of the decedent's performs
estate prior to final disposition to n acare
a
fiduciary duty such
suc as
as taking
d Is a
person appointed
by
leir(S
heir(s)
duty, lieu of an
in the court and
appointment, failed executor, if the
latter performs the
testament did not to qualify refused to ac an
appoint one.under the law or the last will
 Successien ard Transfer lazes
and
11. Statement 1: Inheritance refers to all the property, rights
all
obligations of a person which are not extinguished by death and
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 not 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, rights, and obligations of a
person existing at the time of death.

13. Heirs, for estate tax purposes are classified as

. Voluntary heirs
l. Compulsory heirs
III. Legal or intestate heirs
a. lonly C. All of the above
b. I and li only d. None of the above

14. Heir who inherits personal property by wll is known as

a. Devisee C. Compulsory heir
b. Legatee d. Donee

15. Which of the following is not a compulsory heir?

a. Legitimate children and descendants, with respect to their
legitimate parents or ascendants
b. In default of letter a, legitimate parents or ascendants, with
respect to their legitimate children or descendants
C. Widow or widower
d. Relative by affinity

16. The "compulsory heirs" are classified as:

. Primary legitimate children and/or descendants
I.
I. Secondary legitimate parents and/or ascendants; illegitimate
parents
 Successibn and Transjer a r Taxes
children and/or
illegitimate
Concurring -

surviving spouse;
descendants
C. All of the above
a. Ionly None of the above
d.
b. I and Il only
out the provisions of the
17. A person appointed by the testator to carry
will is called:
c. Enforcer
a. Administrator
b. Executor d. Beneficiary

Classification of Succession
18. Which of the following could legally effect transfer of properties
through succession?
a. By virtue of a will
b. By operations of law
C. By onerous transfer
d By both "a" and "b"

19. Which among the following are the kinds of succession?

I. Testamentary or testate succession
Il. Legal or intestate succession
II. Mixed succession
a. Ionly C. All of the above
b. I and ll only
d. None of the above
20, Succession which results from the designation of
will executed in the form an heir, made in a
prescribed by law is known
a. Legal or interstate succession as:
b.
C.
Testamentary succession
Mixed succession
d. Ordinary successioon.
21. Which is true? Legal or
intestate
a.
person dies without a succession does not take
If a
has will, or with a void place
b subsequently
When the heir
lost its validity will, or one which
C.When the will instituted is
capable of succeeding
does not
the testator dispose of all the
d. If the
suspensive condition property belonging to
does not attached
happen or is not fulfilled to the institution of heir
22. Which of the
following is regarded as an
intestate succession?
 Succession and Transfer Tapes
a. The will is
portion.
designating the State as
beneficiary of the free
b. The will was
C. The will subsequently rendered void by circumstances.
designate part of free
a
d. The will disposed the legitime to portion to a
stranger.
its rightful heir.
Relatives by Consanguinity
23. The following statements pertain to relatives
.
Consanguinity is the relation subsistingby among
consanguinity, except
all the different
persons descending from the same stock
II. or common ancestor.
Portion of the blood of the
common ancestor flows
veins of all his through the
descendants, and though mixed with the blood
flowing from many other families, yet it constitutes the
alliance by blood between kindred or
IlI. any two of the individuals.
This relation is also known
IV.
as relation by blood
Relation by consanguinity is of two kinds; lineal and collateral.
a. Iand !l only C. All of the above
b. 1, ll and IV only d. None of the above

24. Which is not true about

relationships?
a. The relation subsisting between son, father and
that order is an example of an grandfather, in
ascending lineal consanguinity.
b. 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"
 cousins?
degrees (of generation) apart are third
26. How many C. six
a. two
d. eight
b. four

Intestate Successors

legal succession
27. In a
sisters may inherit.
a. Only full blood brothers and inherit.
b. Even half blood brothers and sisters may
not considered collateral
C. Half blood brothers and sisters are
relatives.
inherit.
d. Full blood brothers and sisters do not

28. Who is not an intestate heir?

a. Legitimate children/descendants
b. State
C. Legitimate parents/ascendants
d. Collateral relatives within the 6 degree

29. In default of testamentary 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. llegitimate 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
the estate is located. place where the bulk of
d. The State.

31. Statement 1: Compulsory heirs include

Statement 2: In the absence of illegitimate children.
degree would inherit the estate. compulsory heirs, relatives to the
a. Statements
3
1 & 2 are false
b. Statement 1 is true but
C.
Statement 1 is false but
statement 2 is false
d.
Statements 1 and 2 are
statement 2 is truee
true
Legitimes
32. Certain parts of the estate of a
freely disposed of because deceased Filipino
"compulsory heirs". This portion ofilippine law citizen cannot be
the
the reserves them for the
decedent's
decedent's estate is known
knov
own as

26
 Succession and Transfer lares
a. Legitimes
C. Legacy
b. Free Portion
d. Bequest
33. Statement 1: In
heirs
testamentary
assured of their
are
and legal
succession, the compulsory
legitimes.
Statement 2: In every inheritance, the
relative nearest in degree
excludes the more distant ones,
when it properly takes saving the right of representation
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
34. If the surviving heirs in intestate succession are the
an and a
legitimate child of the decedent, what is the share of the parents
parents in the
legitimes?
a. 1/3 C. 1/4
b. 1/2 d. Nonee

35. Which of the following statement is true?

a. The sharing of heirs in intestate succession does not
satisty
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.

36. 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 estate 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.
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

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

compulsory heirs by virtue of a wil
Statement 2: The surviving spouse is always entitled to his or her
classes of the other
legitimes that varies according to the number and
surviving compulsory heirs.
a. Statements 1 & 2 are false
 Successien dnd transfer
Taxe
statement
2 is false
but
Statement 1 is true statement 2
is true
b. false but
Statement1 is
C. are true
Statements 1
and 2
d.
not disqualify parente .

of children does
presence
Statement 1: The
38.
substitute for testamentan.
inheritance. are
rules on legitimes
Statement 2: The

dispositions. false
Statements 1&2 are
a.
true but statement
2 is false
b. Statement 1 is
but statement 2
is true
C.
C. Statement 1 is false
d. Statements 1 and 2 are true

"Wills"
an act whereby a is permitted, with the
39. Statement 1: A "will" is person
control to a certain degree the
formalities prescribed by law, to
disposition of his estate upon his death.
Statement 2: A "codicir 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 wili 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 codicil,
will,
the case of wills.
or other
writing executed
C. By burning, tearing. celing, or
as
provided in

intention of revoking it, obliteratina the will with the

by the testator
ator hit
person in his presence, and by his express Iself,
direction.
or some
some
other
d. All of the above other
is a VALID will?
41. Which of the following
of
That which reduces the legitime
a.
b. That which
increase the share one heir npulsory heirs
legitimate of the other heirs. without
C. That which
transfer the legitime of one he
legitimate of comp the impairing the
d. That which
impair the
pulsory heirs.
other heir.
42.
Probate of a will
Collecting
involves

the
the following
decedent's orocesses, which one
estate.
a. is
not?
28
 Succession and Transfer Tates
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 wll.
What does the second will produce?
effect
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 increases the legitime of a compulsory heir.
b. That 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.
d That which transfers a pat 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.
a. Statements 1& 2 are false
b Statement 1 is true but statement 2 is false
C.
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?
 Succession aud Trasfr lares
which must be
A person may execute a holographic will
hand of the testator
entirely written, dated and signed by the
himself.
to no other form, and may be
A holographic will is subject
of the Philippines, and need not be
made within or outside
witnessed.
erasure or alteration in a
In of any insertion, cancellation,
case
must authenticate the same by
holographic will, the testator
his full signature.
All of the above
a. Il only C.

b. Ill only d. None of the above

48. Choose the incorrect statement from the following:

than his legitime, the
I f a compulsory heir is given by will, less
not be modified
provisions of the last will and testament should
in such a way that he will receive his legitime.
I. Compulsory heirs have rights to insists that the legitime be
given in the form of a property.
II. The property left by the decedent without a will shall be
transferred in favor of the government.
a. Ionly C. land ll only
b. Il only d. I, Il and I

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

50. The following of disinheriting a child.

are causes
a. When a child has been found
Which one is not?
life of the guilty of an attempt against the
testator.
b. When a child has been
with the spouse of the
convicted of adultery or concubinage
testator.
C. When a' child marries a
choice person other than the testators
d. When a child leads a
dishonorable or disgraceful
51. The following are
life.
causes for
a. When the
spouse disinheriting a spouse, which one is
the other spouse. justifiably refuses to support the not?
b. When the children or
spouse
which the law has accused
the testator of a
and the prescribes
accusation has been found imprisonment
for six
crime Tor
years or more,
to be false.
 Successic and Transfer lazes
C. When 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 acquires the rights which 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, his
legitime goes to the child by representation.
a. Statements 1 & 2 are false
b. Statement 1 is true but statement 2 is false
C.
C. Statement 1 is false but statement 2 is true
d. Statements 1 and 2 are true

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

descending line, but never in the ascending line.
Statement 2: The child of a voluntary heir who predeceases the
testator gets nothing, because there is no representation among

voluntary heirs in the free portion

nor
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

of the estate during intestate

55. Which is not authorized to take charge
period?
C. Administrator
a. Executor
b. Court d. Heirs