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Act No. 190 Section 672

Account to be rendered and examination to be under oath.

Section 672

SEC. 672. Account to be rendered and examination to be under oath. — Every executor or administrator shall render an account of his administration within one year from the time of receiving letters testamentary or of administration, unless the court extends the time on account of an extension of time for selling the estate and paying the debts; and he shall render further accounts of his administration as may be required by the court until the estate is wholly settled; and he may be examined upon oath upon every matter relating to account.

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Other provisions in CHAPTER XXXII

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 190 Section 672 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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