This document summarizes key provisions of Rule 83 on inventory and appraisal for estate administration in the Philippines. Section 1 requires the executor or administrator to file an inventory of estate assets within 3 months, though delays may be grounds for removal. Section 2 lists certain personal items of the surviving spouse and children that do not need to be inventoried. Section 3 allows monetary support from the estate for the legitimate surviving spouse and children during estate proceedings, but not grandchildren, and not if liabilities exceed assets.

1. RULE 83
Inventory and appraisal provision for support of a family

2. INVENTORY AND
APPRAISAL TO BE
RETURNED WITHIN
THREE MONTHS
Section 1

3. SECT. 1 : INVENTORY &
APPRAISAL
 Must be made within 3 months from the grant of LETTERS
TESTAMENTARY or OF ADMNISTRATION
 3-month period is NOT MANDATORY, HOWEVER:
• Filing of inventory after the 3-month period does not deprive the
court of jurisdiction to approve it
• An administrator’s DELAY in filing inventory may be a gound fro his
removal

4. SECT. 1 : INVENTORY &
APPRAISAL
 Approval of inventory is NOT CONCLUSIVE: it is only a
provisional inventory of what constitutes the estate
 Property claimed by third persons MAY be included in the
inventory and this may be approved by the courts but this does not
mean that the claimants may no longer file an ordinary action for the
determination of title

5. CERTAIN ARTICLES NOT
TO BE INVENTORIED
SECTION 2

6. SECT. 2 : ART. NOT TO BE
INVENTORIED
 Wearing apparel of the surviving spouse and minor children
 Marriage bed and bedding
 Provisions and other articles as will necessarily be consumed in the
subsistence of the family of the deceased

7. ALLOWANCE TO WIDOW
AND FAMILY
SECTION 3

8. SECT. 3 : ALLOWANCE TO
WIDOW AND FAMILY
 ALLOWANCE – refers to monetary advances which are subject
to collation and are likewise deductible from their share in the estate
of the decedent

9. SECT. 3 : ALLOWANCE TO
WIDOW AND FAMILY
 Persons entitled to allowance during proceedings:
• Legitimate surviving spouse;
• Children of the decedent
• NOTE : children need not be minors nor incapacitated in order to be
entitled allowance
• Grandchildren, however, are NOT entitled

10. SECT. 3 : ALLOWANCE TO
WIDOW AND FAMILY
 NOTE : when liabilities exceed the assets of the estate, his widow
and children are not entitled to support pending the liquidation of the
estate

11. TAN VS DEL ROSARIO
(P.113)
ILLUSTRATIVE CASE

12. THANK YOU!!! 