Act No. 190 Section 681

Account, how verified.

Section 681

SEC. 681. Account, how verified. — The court shall examine every executor and administrator upon oath as to the correctness of his account, before the same is allowed, except when no objection is made to the allowance of the account, and its correctness is satisfactorily established by competent testimony; the heirs, legatees, and distributees, and creditors of an estate, shall have the same privilege of being examined on oath on any matter relating to an administration account that the executor or administrator has.

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CitationAct No. 190 Section 681 (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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