Amending Certain Sections of the National… Section 62

Fiduciaries indemnified against claims for taxes paid.

Section 62

SEC. 62. Fiduciaries indemnified against claims for taxes paid. — Trustees, executors, administrators, and other fiduciaries are indemnified against the claims or demands of every beneficiary for all payments of taxes which they shall be required to make under the provisions of this Title, and they shall have credit for the amount of such payments against the beneficiary or principal in any accounting which they make as such trustees or other fiduciaries.

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Other provisions in CHAPTER VII. - Estates And Trusts

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CitationAmending Certain Sections of the National… Section 62 (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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