When not accountable for debts due.
Section 676
SEC. 676. When not accountable for debts due. — No executor or administrator shall be accountable for the debts due the deceased if it appears that they remain uncollected without his fault.
Act No. 190 Section 676
Other provisions in CHAPTER XXXII
- Section 671: Apparel, and so forth, not to be inventoried.
- Section 672: Account to be rendered and examination to be under oath.
- Section 673: For what to account.
- Section 674: Not to profit by increase or lose by decrease in value.
- Section 675: Accountable for proceeds of real estate sold.
- Section 677: Accountable for income from realty.
- Section 678: Accountable if he improperly neglects to raise money.
- Section 679: To be allowed money paid as costs, when.
- Section 680: How allowed for services.
- Section 681: Account, how verified.
CitationAct No. 190 Section 676 (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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