Syllabus For 2011 Bar Examinations

SYLLABUS FOR 2011 BAR EXAMINATIONS
LABOR LAW
A. FUNDAMENTAL PRINCIPLES AND POLICIES
1. Constitutional Provisions
a. Art II, Secs. 9, 10, 11, 13, 14, 18, 20.
b. Art III, Secs. 1, 4, 8.
c. Art. XIII, Secs. 1, 2, 3, 14.
2. New Civil Code
a. Article 1700
3. Labor Code
a. Article 3
b. Article 211
c. Article 212
d. Article 255
B. RECRUITMENT AND PLACEMENT
1. Recruitment of Local and Migrant Workers
a. Recruitment and placement; defined
b. Illegal Recruitment, Art. 38 (Local), Sec. 6, Migrant
Workers Act, RA 8042
(a) License vs. Authority
(b) Essential elements of illegal recruitment
(c) Simple illegal recruitment
(d) Illegal recruitment in large scale
(e) Illegal recruitment as economic sabotage
(f) Illegal Recruitment vs. Estafa
(g) Liabilities
(a) local employment agency
(b) foreign employer
i. Theory of imputed knowledge
(h) Pretermination of contract of migrant worker
c. Direct hiring
2. Regulation and Enforcement
a. Remittance of foreign exchange earnings
b. Prohibited activities
c. Regulatory and visitorial powers of the Labor Secretary
d. Penalties for illegal recruitment
C. LABOR STANDARDS
1. Hours of Work
a. Coverage/Exclusions
b. Normal Hours of Work
(a) Exceptions
(a) Health Personnel
(b) Compressed Work Week
d. Work interruption due to brownouts
e. Meal Break
f. Idle time, waiting time, commuting time, travel
time, whether part of hours of work or not
g. Overtime work
(a) Undertime not offset by overtime
(b) Waiver of overtime pay
h. Night Work
i. CBA provision vis-à-vis overtime work
2. Wages
a. “No work no pay” principle
b. Coverage/Exclusions
c. Facilities vs supplements
d. Wages vs. salaries
e. Wage distortion
f. CBA vis-à-vis Wage Orders – CBA creditability
g. Non-diminution of benefits
h. Worker’s preference in case of bankruptcy
i. Labor Code provisions for wage protection
j. Allowable deductions without employee’s consent
k. Attorney’s fees and union service fee in labor cases
l. Criteria/Factors for Wage Setting
3. Rest Day
a. Right to weekly rest day
b. Preference of the employee
c. When work on rest day authorized
4. Holidays
a. Right to holiday pay
(1) In case of absences
(2) In case of temporary cessation of work
(3) Of teachers, piece workers, seafarers,
seasonal workers, etc.
b. Exclusions from coverage
5. Leaves
a. Service Incentive Leave Pay
(1) Right to service incentive leave
(2) Exclusions from coverage
(3) Commutable nature of benefit
b. Maternity Leave
(1) Coverage
(2) Conditions to entitlement
(3) Availment
c. Paternity Leave
(1) Coverage
(3) Availment
d. Parental Leave
(1) Coverage
(3) Availment
e. Leaves for victims of violence against women
(1) Coverage
(3) Availment
6. Service Charges
a. Coverage
b. Exclusion
c. Distribution
d. Integration
7. Thirteenth (13th) Month Pay and other bonuses
 Coverage
 Exclusion/Exemptions from coverage
 Nature of 13th month pay
 Commissions vis-à-vis 13th month pay
 CBA vis-à-vis 13th month pay
8. Women Workers
a. Discrimination (Art. 135, LC)
b. Stipulation against marriage (Art. 136, LC)
c. Prohibited Acts (Art. 137, LC)
d. Classification of certain women workers (Art. 138, LC)
e. Anti-Sexual Harassment Act (RA 7877)
9. Minor Workers (RA 7678, RA 9231)
a. Regulation of working hours of a child
b. Employment of the child in public entertainment
c. Prohibition of employing minors in certain undertakings
and in certain advertisements
10. Employment of Househelpers
a. Definition
b. Benefits accorded househelpers
c. Termination
d. Reliefs for unjust termination
11. Employment of Homeworkers
a. Definition
b. Rights and benefits accorded homeworkers
c. Conditions for deduction from homewoker’s earnings
12. Apprentices and Learners
a. Distinctions between Learnership and Apprenticeship
13. Handicapped Workers (RA 7277)
a. Definition of “handicapped workers”
b. Rights of disabled workers
c. Prohibitions on discrimination against disable persons
d. Incentives for employers
D. TERMINATION OF EMPLOYMENT
1. Employer-Employee Relationship
a. Four-fold Test
b. Probationary Employment
c. Kinds of Employment
(1) Regular employment
(a) Reasonable connection rule
(2) Project employment
(a) Indicators of project employment
(3) Seasonal employment
(4) Casual employment
(5) Fixed term employment
(a) Requisites for validity
d. Job contracting and Labor-only contracting
(1) When is there “job contracting”?
(2) When is there “labor-only contracting”?
(3) Conditions that must concur in legitimate job
contracting
(4) Effects of finding that there is labor-only contracting
2. Termination of Employment
a. Substantive Due Process
(a) Just Causes
(a) Serious misconduct or willful disobedience
i. Requisites
(b) Gross and habitual neglect of duties
i. Requisites
(c) Fraud or willful breach of trust (loss of trust
and confidence)
i. Requisites
(d) Abandonment of employment; Elements
that must concur
(e) Termination of employment pursuant
to a Union Security Clause
(f) Totality of infractions doctrine
(b) Authorized Causes
(a) Redundancy, Retrenchment and Closure
i. Procedural steps required
ii. Requirements for valid
retrenchment/redundancy
iii. Criteria in selecting employees for dismissal
iv. Standards to be followed
(b) Disease or illness
i. Requisites
b. Procedural Due Process
(1) Procedure to be observed in termination cases
(2) Guiding Principles in connection
with the hearing requirements in dismissal cases
(c) Agabon doctrine
c. Reliefs for illegal dismissal
(1) Reinstatement aspect
(a) Immediately executory
i. Actual reinstatement
ii. Payroll reinstatement
(2) Separation pay in lieu of Reinstatement
(a) Strained Relation rule
(3) Backwages
(a) Components of the amount of backwages
(4) Constructive dismissal
(5) Preventive Suspension
(6) Quitclaims
(7) Termination of employment by employee
3. Retirement Pay Law
a. Coverage
c. Components of retirement pay
d. Retirement pay under RA 7641 vis-à-vis retirement benefits
under SSS and GSIS laws
E. MANAGEMENT PREROGATIVE
1. Discipline
2. Transfer of employees
3. Productivity standard
4. Grant of Bonus
5. Change of working hours
6. Marital discrimination
7. Post-employment ban
8. Limitations in its exercise
F. SOCIAL LEGISLATION
1. SSS Law (RA 8282)
a. Coverage
c. Benefits
d. Beneficiaries
2. GSIS (RA 8291)
a. Coverage
c. Benefits
d. Beneficiaries
3. Limited Portability Law (RA 7699)
4. Employee’s Compensation – Coverage and when
compensable
G. LABOR RELATIONS LAW
1. Right to Self-organization
a. Who may unionize for purposes of collective bargaining
(1) Who cannot form, join or assist labor organizations
(2) Executive Order No. 180
b. Bargaining unit
(1) Test to determine the constituency
of an appropriate bargaining unit
(2) Voluntary Recognition
(a) Requirements
(3) Certification election
(a) In an unorganized establishment
(b) In an organized establishment
(c) Rules prohibiting the filing of petition
for certification election
(d) Requirements for validity of certification election
(e) Protests and other questions arising
from conduct of certification election
(4) Run-off election
(a) Requirements
(5) Re-run election
(6) Consent election
(7) Affiliation and disaffiliation of the local union
from the mother union
(a) Substitutionary doctrine
(8) Union dues and special assessments
(a) Requirements for validity
(9) Agency fees
(a) Requisites for assessment
2. Right to Collective Bargaining
a. Duty to bargain collectively
(1) Kiok Loy ruling
b. Mandatory provisions of CBA
(1) Grievance Procedure
(2) Voluntary Arbitration
(3) No Strike-No Lockout Clause
(4) Labor Management Council
c. ULP in Collective Bargaining
(1) Bargaining in bad faith
(2) Refusal to bargain
(3) Individual bargaining
(4) Blue sky bargaining
(5) Surface bargaining
d. Unfair Labor Practice
(1) ULP of Employers
(2) ULP of Labor Organizations
3. Right to Peaceful Concerted Activities
a. Forms of Concerted Activities
b. Who may declare a strike or lockout?
c. Requisites for a valid strike
d. Requisites for a valid lockout
e. Requisites for lawful picketing
f. Assumption of jurisdiction by the Secretary of Labor
or Certification of the Labor dispute to the NLRC
for compulsory arbitration
g. Nature of Assumption Order or Certification Order
h. Effect of defiance of Assumption or Certification Orders
i. Illegal Strike
(1) Liability of officers of the unions
(2) Liability of ordinary workers
(3) Waiver of illegality of strike
j. Injunctions
(1) Requisites for Labor Injunctions
(2) “Innocent Bystander Rule”
H. PROCEDURE AND JURISDICTION
1. Labor Arbiter
a. Jurisdiction
b. Effect of self-executing order of reinstatement on backwages
c. Requirements to perfect appeal to NLRC
2. National Labor Relations Commission (NLRC)
a. Jurisdictions
b. Effect of NLRC reversal of Labor Arbiter’s order
of reinstatement
c. Requirements to perfect appeal to Court of Appeals
3. Bureau of Labor Relations (BLR) – Med Arbiters
a. Jurisdiction (Original and Appellate)
4. National Conciliation and Mediation Board (NCMB)
a. Conciliation vs. Mediation
b. Preventive Mediation
5. DOLE Regional Directors
a. Small money claims
6. DOLE Secretary
a. Visitorial and Enforcement Powers
b. Power to suspend effects of termination
7. Voluntary Arbitrators
a. Submission Agreement
b. Rule 43, Rules of Court
8. Court of Appeals
a. Rule 65, Rules of Court
9. Supreme Court
a. Rule 45, Rules of Court
10. Prescription of Actions
a. Money claims
b. Illegal dismissal
c. Unfair labor practice
d. Offenses penalized by the Labor Code and IRR
issued pursuant thereto
-1-
POLITICAL LAW
A. The Constitution
1. Definition, Nature and Concepts
2. Parts
3. Amendments and Revisions
4. Self-Executing and Non-Self-Executing Provisions
5. General Provisions
B. General Considerations
1. National Territory
a. Archipelagic Doctrine
2. State Immunity
3. Principles and Policies
4. Separation of Powers
5. Checks and Balances
6. Delegation of Powers
7. Forms of Government
C. Legislative Department
1. Who May Exercise Legislative Power
a. Initiative and Referendum
2. Houses of Congress
a. Senate
b. House of Representatives
(1) District Representatives and Questions of Apportionment
(2) Party-List System
3. Legislative Privileges, Inhibitions and Disqualifications
4. Quorum and Voting Majorities
5. Discipline of Members
6. Electoral Tribunals and the Commission on Appointments
a. Nature
b. Powers
7. Powers of Congress
a. Legislative
(1) Legislative Inquiries and the Oversight Functions
(2) Bicameral Conference Committee
(3) Limitations on Legislative Power
(a) Limitations on Revenue, Appropriations and Tariff Measures
(b) Presidential Veto and Congressional Override
b. Non-Legislative
(1) Informing Function
D. Executive Department
1. Privileges, Inhibitions and Disqualifications
a. Presidential Immunity
b. Presidential Privilege
2. Powers
a. Executive and Administrative Powers in General
b. Power of Appointment
(1) In General
(2) Commission on Appointments Confirmation
(3) Midnight Appointments
(4) Power of Removal
c. Power of Control and Supervision
(1) Doctrine of Qualified Political Agency
(2) Executive Departments and Offices
(3) Local Government Units
d. Military Powers
e. Pardoning Power
(1) Nature and Limitations
(2) Forms of Executive Clemency
f. Diplomatic Power
g. Residual Powers
E. Judicial Department
1. Concepts
a. Judicial Power
b. Judicial Review
(1) Operative Fact Doctrine
(2) Moot Questions
(3) Political Question Doctrine
2. Judicial Independence Safeguards
3. Judicial Restraint
4. Appointments to the Judiciary
5. Supreme Court
a. En Banc and Division Cases
b. Procedural Rule Making
c. Administrative Supervision Over Lower Courts
F. Constitutional Commissions
1. Institutional Independence Safeguards
2. Powers and Functions
3. Judicial Review
a. Quasi-Judicial Functions
b. Administrative
G. Bill of Rights
1. Fundamental Powers of the State
a. Concept and Application
b. Requisites for Valid Exercise
c. Similarities and Differences
d. Delegation
2. Private Acts and the Bill of Rights
3. Due Process
a. Relativity of Due Process
b. Procedural and Substantive Due Process
c. Constitutional and Statutory Due Process
d. Hierarchy of Rights
e. Judicial Standards of Review
f. Void-for-Vagueness Doctrine
4. Equal Protection
a. Concept
b. Requisites for Valid Classification
5. Searches and Seizures
a. Concept
b. Warrant Requirement
(1) Requisites
c. Warrantless Searches
d. Warrantless Arrests
e. Administrative Arrests
f. Drug, Alcohol and Blood Tests
6. Privacy of Communications and Correspondence
a. Private and Public Communications
b. Writ of Habeas Data
7. Freedom of Expression
a. Concept and Scope
(1) Prior Restraint (Censorship)
(2) Subsequent Punishment
b. Content-Based and Content-Neutral Regulations
c. Facial Challenges and the Overbreadth Doctrine
d. Tests
e. State Regulation of Different Types of Mass Media
f. Commercial Speech
g. Private v. Government Speech
h. Heckler’s Veto
8. Freedom of Religion
a. Non-Establishment Clause
b. Free Exercise Clause
9. Liberty of Abode and Freedom of Movement
a. Limitations
b. Return to One’s County
10. Right to Information
a. Limitations
b. Publication of Laws and Regulations
c. Access to Court Records
d. Right to Information Relative to
(1) Government Contract Negotiations
(2) Diplomatic Negotiations
11. Right of Association
12. Eminent Domain
a. Concept
b. Expansive Concept of “Public Use”
c. Just Compensation
(1) Determination
(2) Effect of Delay
d. Abandonment of Intended Use and Right of Repurchase
e. Miscellaneous Application
13. Contract Clause
a. Contemporary Application of the Contract Clause
14. Legal Assistance and Free Access to Courts
15. Rights of Suspects
a. Availability
b. Requisites
c. Waiver
16. Rights of the Accused
a. Criminal Due Process
b. Bail
c. Presumption of Innocence
d. Right to be Heard
e. Assistance of Counsel
f. Right to be Informed
g. Right to Speedy, Impartial and Public Trial
h. Right of Confrontation
i. Compulsory Process
j. Trials In Absentia
17. Writ of Habeas Corpus
a. Writ of Amparo
18. Self-Incrimination Clause
a. Scope and Coverage
(1) Foreign Laws
b. Application
c. Immunity Statutes
19. Involuntary Servitude and Political Prisoners
20. Excessive Fines and Cruel and Inhuman Punishments
21. Non-Imprisonment for Debts
22. Double Jeopardy
a. Requisites
b. Motions for Reconsideration and Appeals
c. Dismissal with Consent of Accused
23. Ex Post Facto Laws and Bills of Attainder
H. Citizenship
1. Natural-Born Citizens and Public Office
2. Naturalization and Denaturalization
3. Loss of Citizenship
4. Repatriation
I. Law on Public Officers
1. General Principles
2. Modes of Acquiring Title to Public Office
3. Modes and Kinds of Appointment
4. Eligibility and Qualification Requirements
5. Disabilities and Inhibitions of Public Officers
6. Powers and Duties of Public Officers
7. Rights of Public Officers
8. Liabilities of Public Officers
a. Preventive Suspension and Back Salaries
b. Illegal Dismissal, Reinstatement and Back Salaries
9. Immunity of Public Officers
10. De Facto Officers
11. Termination of Official Relation
12. The Civil Service
a. Scope
b. Appointments to the Civil Service
c. Personnel Actions
13. Accountability of Public Officers
a. Impeachment
b. Ombudsman
(1) Judicial Review in Administrative Proceedings
(2) Judicial Review in Penal Proceedings
c. Sandiganbayan
d. Ill-Gotten Wealth
14. Term Limits
J. Administrative Law
1. General Principles
2. Administrative Agencies
3. Powers of Administrative Agencies
a. Quasi-Legislative (Rule Making) Power
(1) Kinds of Administrative Rules and Regulations
(2) Requisites for Validity
b. Quasi-Judicial (Adjudicatory) Power
(1) Administrative Due Process
(2) Administrative Appeal and Review
(3) Administrative Res Judicata
c. Fact-Finding, Investigative, Licensing and Rate-Fixing Powers
4. Judicial Recourse and Review
a. Doctrine of Primary Administrative Jurisdiction
b. Doctrine of Exhaustion of Administrative Remedies
c. Doctrine of Finality of Administrative Action
K. Election Law
1. Suffrage
2. Qualification and Disqualification of Voters
3. Registration of Voters
4. Inclusion and Exclusion Proceedings
5. Political Parties
6. Candidacy
a. Qualifications of Candidates
b. Filing of Certificates of Candidacy
(1) Effect of Filing
(2) Substitution of Candidates
(3) Nuisance Candidates
(4) Petition to Deny or Cancel Certificates of Candidacy
(5) Effect of Disqualification
(6) Withdrawal of Candidates
7. Campaign
a. Premature Campaigning
b. Prohibited Contributions
8. Board of Canvassers
9. Remedies and Jurisdiction in Election Law
a. Petition Not to Give Due Course to Certificate of Candidacy
b. Petition to Declare Failure of Elections
c. Pre-Proclamation Controversy
d. Election Protest
e. Quo Warranto
10. Prosecution of Election Offenses
L. Local Governments
1. Public Corporations
a. Concept
(1) Distinguished from Government-Owned or Controlled Corporations
(GOCCs)
b. Classifications
(1) Quasi-Corporations
(2) Municipal Corporations
2. Municipal Corporations
a. Elements
b. Nature and Functions
c. Requisites for Creation, Conversion, Division, Merger or Dissolution
3. Principles of Local Autonomy
4. Powers of Local Government Units (LGUs)
a. Police Power (General Welfare Clause)
b. Eminent Domain
c. Taxing Power
d. Closure and Opening of Roads
e. Legislative Power
(1) Requisites for Valid Ordinance
(2) Local Initiative and Referendum
f. Corporate Powers
(1) To Sue and Be Sued
(2) To Acquire and Sell Property
(3) To Enter Into Contracts
(a) Requisites
(b) Ultra Vires Contracts
g. Liability of LGUs
h. Settlement of Boundary Disputes
i. Succession of Elective Officials
j. Discipline of Local Officials
(1) Elective Officials
(a) Grounds
(b) Jurisdiction
(c) Preventive Suspension
(d) Removal
(e) Administrative Appeal
(f) Doctrine of Condonation
(2) Appointive Officials
k. Recall
l. Term Limits
M. National Economy and Patrimony
1. Regalian Doctrine
2. Nationalist and Citizenship Requirement Provisions
3. Exploration, Development and Utilization of Natural Resources
4. Franchises, Authority and Certificates for Public Utilities
5. Acquisition, Ownership and Transfer of Public and Private Lands
6. Practice of Professions
7. Organization and Regulation of Corporations, Private and Public
8. Monopolies, Restraint of Trade and Unfair Competition
N. Social Justice and Human Rights
1. Concept of Social Justice
2. Commission on Human Rights
O. Education, Science, Technology, Arts, Culture and Sports
1. Academic Freedom
P. Public International Law
1. Concepts
a. Obligations Erga Omnes
b. Jus Cogens
c. Concept of Aeguo Et Bono
2. International and National Law
3. Sources
4. Subjects
a. States
b. International Organizations
c. Individuals
5. Diplomatic and Consular Law
6. Treaties
7. Nationality and Statelessness
8. Treatment of Aliens
a. Extradition
(1) Fundamental Principles
(2) Procedure
(3) Distinguished from Deportation
9. International Human Rights Law
a. Universal Declaration of Human Rights
b. International Covenant on Civil and Political Rights (ICCPR)
c. International Covenant on Economic, Social and Cultural Rights (ICESCR)
10. International Humanitarian Law (IHL) and Neutrality
a. Categories of Armed Conflicts
(1) International Armed Conflicts
(2) Internal or Non-International Armed Conflict
(3) War of National Liberation
b. Core International Obligations of States in IHL
c. Principles of IHL
(1) Treatment of Civilians
(2) Prisoners of War
d. Law on Neutrality
11. Law of the Sea
a. Baselines
b. Archipelagic States
(1) Straight Archipelagic Baselines
(2) Archipelagic Waters
(3) Archipelagic Sea Lanes Passage
c. Internal Waters
d. Territorial Sea
e. Exclusive Economic Zone
f. Continental Shelf
(1) Extended Continental Shelf
g. Tribunal of the Law of the Sea
12. International Environment Law
a. Principle 21 of Stockholm Declaration
IMPORTANT NOTE: This bar coverage description is not intended and
should
not be used by law schools as a syllabus or course outline in the covered
subjects.
It has been drawn up for the limited purpose of ensuring that candidates
reviewing
for the bar examinations are guided on what basic and minimum amounts of
laws,
doctrines, and principles they need to know and be able to use correctly
before they
can be licensed to practice law. More is required for excellent and
distinguished
work as members of the Bar.

CRIMINAL LAW
I. Revised Penal Code / Special Laws, Presidential Decrees, and Executive
Orders
A. Book 1 (Articles 1-99, RPC, excluding provisions on civil liability),
including related Special Laws
1. Fundamental Principles
a. Definition of Criminal Law
Difference between Mala in Se and Mala Prohibita
b. Scope of Application and Characteristics of the Philippine
Criminal Law
(1) Generality
(2) Territoriality
(3) Prospectivity
c. Constitutional limitations on the power of Congress to enact penal
laws in the Bill of Rights
(1) equal protection
(2) due process
(3) non-imposition of cruel and unusual punishment or excessive
fines
-Act Prohibiting the Imposition of Death Penalty in the
Philippines (R.A. 9346)
(4) bill of attainder
(5) ex post facto law
2. Felonies
a. Classifications of Felonies
b. Elements of Criminal Liability
c. Impossible Crime
d. Stages of Execution
e. Conspiracy and Proposal
f. Multiple Offenders (differences, rules, effects)
(1) Recidivism
(2) Habituality (Reiteracion)
(3) Quasi-Recidivism
(4) Habitual Deliquency
g. Complex Crimes vis Special Complex Crimes
3. Circumstances which Affect Criminal Liability
a. Decree Codifying the Laws on Illegal / Unlawful Possession,
Manufacture, Dealing in, Acquisition or Disposition, of
Firearms, Ammunition or Explosives (P.D. 1866, as amended by
R.A. 8294) as an aggravating circumstance
b. The Comprehensive Dangerous Drugs Act of 2002 (R.A. 9165
(1) As a qualifying aggravating circumstance
(2) Immunity from prosecution and punishment, coverage
(3) Minor offenders
(4) Application / Non application of RPC provisions (Sec. 98,
R.A. 9165) cf. Art. 10, RPC
c. Juvenile Justice and Welfare Act of 2006 (R.A. 9344); also refer
to Child and Youth Welfare Code (P.D. 603, as amended)
(1) Definition of child in conflict with the law
(2) Minimum age of criminal responsibility
(3) Determination of age
(4) Exemption from criminal liability
d. Anti-Violence against Women and their Children Act of 2004
(R.A. 9262)
-Battered woman syndrome
4. Persons Criminally Liable
a. Decree Penalizing Obstruction of Apprehension and Prosecution
of Criminal Offenders (P.D. 1829)
(1) Punishable acts
(2) Compare with Article 20, RPC (accessories exempt from
criminal liability)
5. Penalties
a. General Principles
-Act Prohibiting the Imposition of Death Penalty in the
Philippines (R.A. 9346)
b. Purposes
c. Classification
d. Duration and Effect
e. Application
(1) Indeterminate Sentence Law (R.A. 4103, as amended)
(a) Application on the imposed sentence
(b) Coverage
(c) Conditions of parole
f. Execution and Service
(1) Probation Law (P.D. 968, as amended)
(a) Definition of terms
(b) Purpose
(c) Grant of probation, manner and conditions
(d) Criteria of placing an offender on probation
(e) Disqualified offenders
(f) Period of probation
(g) Arrest of probationer
(h) Termination of probation; exception
-The Comprehensive Dangerous Drugs Act of 2002
(R.A. 9165)
(2) Juvenile Justice and Welfare Act of 2006 (R.A. 9344); also
refer to Child and Youth Welfare Code (P.D. 603, as
amended)
(a) Definition of child in conflict with the law
(b) Exemption from criminal liability
(c) Juvenile justice and welfare system
6. Modification and Extinction of Criminal Liability
a. Prescription of crimes
b. Prescription of penalties
B. Book II (Articles 114-365), including related Special Laws
1. Crimes Against National Security (114-123); in addition:
a. Anti-Piracy and Anti- Highway Robbery (P.D.532)
(1) Definition of terms
(2) Punishable acts
b. Anti-Hijacking Law (PD 6235)
(1) Punishable acts
c. Human Security Act of 2007(R.A. 9372)
(1) Punishable acts of terrorism
(2) Who are liable
2. Crimes Against the Fundamental Laws of the State (124-133); in
addition:
a. Human Security Act of 2007 (R.A. 9372)
(1) Period of detention
b. Anti-Torture Act (R.A. 9745)
(1) Punishable acts
(2) Who are liable
3. Crimes Against Public Order (134-159); in addition:
a. -Decree Codifying the Laws on Illegal / Unlawful Possession,
Manufacture, Dealing in, Acquisition or Disposition, of
Firearms, Ammunition or Explosives (P.D. 1866, as amended
by R.A. 8294) as an element of the crimes of rebellion,
insurrection, sedition, or attempted coup d’etat
b. Human Security Act of 2007 (R.A. 9372)
(2) Who are liable
(3) Absorption principle in relation to complex crimes
4. Crimes Against Public Interest (161-187); in addition:
a. The New Public Bidding Law (R.A. 9184)
(1) Prohibited acts
b. Anti-Alias Law (C.A. 142)
(1) Punishable acts
(2) Exception
5. Crimes Relative to Opium and other Prohibited Drugs
a. The Comprehensive Dangerous Drugs Act of 2002 (R.A. 9165)
(1) Punishable acts
(2) Attempt or conspiracy, effect on liability
6. Crimes Against Public Morals (200-202)
7. Crimes Committed by Public Officers (203-245); in addition:
a. Anti-Graft and Corrupt Practices Act (R.A. 3019,as amended)
(1) Coverage
(2) Punishable acts
(3) Exceptions
b. Anti-Plunder Act (R.A. 7080, as amended)
(2) Ill-gotten wealth
(3) Plunder
(4) Series / Combination
(5) Pattern
c. Human Security Act of 2007 (R.A. 9372)
(1) Failure to deliver suspect to proper judicial authority
(2) Infidelity in the custody of detained persons
(3) False prosecution
8. Crimes Against Persons (246-266); in addition:
a. Anti-Violence against Women and their Children Act of 2004
(R.A. 9262)
(1) Punishable acts
b. Anti-Child Pornography Law (R.A. 9775)
(2) Unlawful or punishable acts
c. Anti-Hazing Law (R.A. 8049)
(1) Hazing
(a) Definition
(b) Allowed initiation rites
(2) Who are liable
(3) Punishable acts
d. Special Protection of Children Against Child Abuse,
Exploitation, and Discrimination Act (R.A. 7610, as amended)
(1) Coverage
(2) Child prostitution, punishable acts
(3) Child trafficking, punishable acts
e. Juvenile Justice and Welfare Act of 2006 (R.A. 9344); also refer
to Child and Youth Welfare Code (P.D. 603, as amended)
(1) Punishable acts
f. Human Security Act of 2007 (R.A. 9372)
(2) Who are liable
9. Crimes Against Personal Liberty and Security (267-292); in
addition:
a. Anti-Wire Tapping Act (R.A. 4200)
(1) Punishable acts
(2) Exceptions
b. Human Security Act of 2007 (R.A. 9372)
(1) Surveillance of suspects and interception and recording of
communications
(2) Restriction on travel
(3) Examination of bank deposits and documents
(a) Judicial Authorization
(b) Application
(4) Unauthorized revelation of classified materials
c. Anti-Trafficking in Persons Act of 2003 (R.A. 9208)
(1) Punishable acts
10. Crimes Against Property (293-332); in addition:
a. Anti-Fencing Law (P.D. No. 1612) and its Implementing Rules
and Regulations
(1) Fencing
(a) Definition
(b) Presumption of fencing
(2) Exception
(a) With clearance or permit to sell
b. Bouncing Checks Law (B.P. Blg. 22) plus Administrative
Circular No. 12-2000 Re: Penalty for Violation of B.P. 22 and
Administrative Circular No. 13-2001 Re: Clarification of Admin
Circular No. 12-2000
(1) Punishable acts
(2) Evidence of knowledge of insufficient funds
(3) Preference of imposition of fine
c. Anti-Carnapping Act of 1972 (R.A. 6539)
(2) Registration
(3) Who are liable
(a) Duty of collector of customs
(b) Duty of importers, distributors and sellers
(c) Clearance and permit
(4) Punishable acts
d. Human Security Act of 2007 (R.A. 9372)
e. Anti-Arson Law (P.D.1613)
(1) Punishable acts
11. Crimes Against Chastity (333-334, 336-346); in addition:
a. Anti-Photo and Video Voyeurism Act of 2009 (R.A. 9995)
(1) Punishable acts
b. Special Protection of Children Against Child Abuse,
Exploitation, and Discrimination Act (R.A. 7610, as amended)
(1) Child prostitution and other acts of abuse
(a) Punishable acts
(b) Compare prosecution for Acts of Lasciviousness under
Art. 366, RPC and RA 7610, as amended
(2) Obscene Publications and indecent shows
(a) Punishable acts
c. Anti-Trafficking in Persons Act of 2003 (R.A. 9208)
(1) Punishable acts
d. Anti-Violence against Women and their Children Act of 2004
(R.A. 9262)
(1) Punishable acts
e. Anti-Sexual Harassment Act of 1995 (R.A. 7877)
(1) Punishable acts
12. Crimes Against Civil Status (347-352)
13. Crimes Against Honor (353-364); in addition:
a. Administrative Circular 08-2008 Re: Guidelines in the
Observance of a Rule of Preference in the Imposition of
Penalties in Libel Cases
(1) Preference of imposition of fine
14. Criminal Negligence (365)
II. Jurisprudence— Pertinent Supreme Court decisions promulgated up to
June 30, 2010
III. Excluded Topics
1. All Special Penal Laws and Supreme Court Decisions not pertinent to the above
outlined
topics are excluded.
2. Penalties of Specific Crimes.
should
subjects.
reviewing
laws,
before they
distinguished

CIVIL LAW
I. Effect and Application of Laws – New Civil Code
A. When law takes effect, NCC Art. 2
B. Ignorance of the Law, NCC Art. 3
C. Retroactivity of Laws, NCC Art. 4
D. Mandatory or Prohibitory Laws, NCC Art. 5
E. Waiver of Rights, NCC Art. 6
F. Repeal of Laws, NCC Art. 7
G. Judicial Decisions, NCC Art. 8
H. Duty to Render Judgment, NCC Art. 9
I. Presumption and Applicability of Custom, NCC Arts 10-12
J. Legal Periods, NCC Art. 13
K. Applicability of Penal Laws, NCC Art. 14
L. Conflict of Laws, NCC Arts. 15-18, relative to Divorce,
Art. 26 (2)
II. Human Relations – New Civil Code
A. NCC Art. 19-22, relative to breach of promise to marry
B. Independent Civil Actions – EXCLUDE: to be covered by
Remedial Law
C. Prejudicial Questions – EXCLUDE: to be covered by
Remedial Law
PERSONS
I. Persons and Personality – New Civil Code
A. Capacity to Act
1. Civil Personality, NCC Art. 37
2. Restrictions on Capacity to Act, NCC 38-39
3. Birth, NCC 40-41
4. Death, NCC 42-43
a. Compare Art. 43 with Rule 131, Sec. 3 (jj)
presumption of Survivorship
EXCLUDE: NCC 44-47
B. Domicile and residence of person, NCC 50-51
II. Marriage – Family Code (Aug. 3, 1988)
EXCLUDE: Muslim Code, (PD 1083)
A. Requisites
1. Nature of Marriage, Art. 1
2. Kinds of Requisites, Arts. 2-3
3. Effect of absence of requisites, Art. 4
4. Essential – Art. 5
a. Age, Art. 5
5. Ceremony, Art. 6
6. Formal – Arts. 7, 31, 32
7. Solemnizing authority, Art. 7-8, 10
a. Exceptions – Art. 35 (2)
8. License Required – Arts 3 (2), 9, 11, 20, 26
a. Foreign National – Art. 21
b. Exceptions – Arts. 27, 31-32, 34
9. Marriage Certificate, Art. 22
EXCLUDE: Duties of a Civil Registrar, Arts. 12-19, 23-25
B. Effect of Marriage celebrated abroad and foreign divorce,
Art. 26
C. Void and Voidable marriages
1. Void Marriage – Arts. 5, 35, 36-8, 52-3
a. Absence of Requisites, Art. 35
b. Psychological incapacity, Art. 36
c. Incestous marriages, Arts. 37-38
2. Prescription, Art. 39
3. Subsequent marriage, Arts. 40-44
4. Annullable marriage, Arts. 14, 45-46
5. Voidable marriages, Art. 45-47
6. Presence of prosecutor, Art. 48
7. Pendency of action, Art. 49
8. Effects of nullity, Arts. 50-54
EXCLUDE: SC Rules on Procedure (Nullity and
Provisional Orders), R.A. 6955, An Act to Declare
Unlawful the Practice of Matching Filipino Women for
Marriage to Foreign Nationals, RA 9208, Anti-Trafficking
in Persons Act
III. Legal Separation
A. Grounds, Art. 55, Republic Act. 9262, Anti-Violence
Against Women and Children
B. Defenses, Arts. 56-57
C. Cooling-off Period, Art. 58
D. Reconciliation efforts, Art. 59
E. Confession of Judgment, Art. 60
F. Effects of Filing Petition, Art. 61
G. Effects of pendency, Art. 62
H. Effects of legal separation, Arts. 63-64
I. Reconciliation, Arts. 65-67
EXCLUDE: SC Rules on legal separation
IV. Rights and Obligations Between Husband and Wife
A. Essential Obligations, Art. 68
B. Family domicile, Art. 69
C. Support, Art. 70
D. Management of household, Art. 71
E. Effect of neglect of duty, Art. 72
F. Exercise of profession, Art. 73
EXCLUDE: R.A. 7192, An Act Promoting the Integration of
Womens as Full and Equal Partners of Men in Development and
Nation Building, RA 8187, An Act Granting Paternity Leave, RA
9710, Magna Carta for Women
V. Property Relations of the Spouses
A. Marriage Settlements, Arts. 76-81
B. Donations by Reason of Marriage, Arts. 82-83, 86, 43(3),
50
C. Void donations by the spouses, Art. 87
D. Absolute Community of property
1. General Provisions, Arts. 75-85, 88-90
2. What constitutes Community Property, Arts. 91-93
3. Charges Upon and Obligations of the Community
Property, Arts. 94-95
4. Ownership, Administration, Enjoyment and Disposition
of the Community Property, Arts. 96-98
5. Dissolution of Community Regime, Arts. 99-101
6. Liquidation of the Absolute Community Assets and
Liabilities, Arts. 102-104
E. Conjugal Partnership of Gains
1. General Provision, Arts. 105-108
2. Exclusive Property of Each Spouse, Arts. 109-115
3. Conjugal Partnership Property, Arts. 116-120
4. Charges upon and obligations of the CPG, Arts. 121-123
5. Administration of the CPG, Arts. 124-125
6. Dissolution of CPG Regime, Arts. 126-128
7. Liquidation of the Conjugal Partnership Assets and
Liabilities, Arts. 129-133
F. Separation of Property of the Spouses and Administration
of Common Property by One Spouse During the Marriage,
Arts. 134-142
G. Regime of Separation of Property, Arts. 143-146
H. Property Regime of Unions Without Marriage, Arts. 147-
148
VI. The Family
A. The Family as an Institution, Arts. 149-151
B. The Family Home, Arts. 152-165
EXCLUDE: Arts. 157, 161 and 162
VII. Paternity and Filiation
A. Legitimate Children, Arts. 163-171
B. Proof of Filiation, Arts. 172-174
C. Illegitimate Children, Art. 175 and Art. 176 as amended by
RA 9255
D. Legitimated Children, Arts. 177-182
EXCLUDE: SC Rule on DNA Evidence
VIII. Adoption
EXCLUDE: Family Code, Arts. 183-188, 191-193
A. RA 8552 – Domestic Adoption Law
1. Who can adopt
2. Who can be adopted
3. Rights of an adopted child – include FC, Arts. 189 and
190 on successional rights
4. Rescission of adoption
EXCLUDE: AM No. 02-6-02-S.C. (Aug. 22, 2002), RA
9523 – requiring certification of the department of DSWD
to declare a “child legally available for adoption”
B. RA 8043, The Law on Inter- Country Adoption
1. Who can Adopt
2. Who can be adopted
IX. Support
A. What it Compromises, Art. 194
B. Who are Obliged, Arts. 195-197, 199-200, 206-208
C. Support during marriage litigation, Art. 198
D. Amount, Arts. 201-202
E. When Demandable, Art. 203
F. Options, Art. 204
G. Attachment, Art. 205
X. Parental Authority
A. General Provisions, Arts. 209-215
B. Substitute and Special Parental Authority, Arts. 216-219
C. Effect of Parental Authority upon the Persons of the
Children, Arts. 220-224
EXCLUDE: Rule on Guardianship of Minors, Rule on Custody of
Minors, RA 8972 – Solo Parents Act, RA 8980 – Policy for
Childhood Care
D. Effects of Parental Authority upon the Property of the
Children, Arts. 225-227
EXCLUDE: RA 9231 – Child Labor Law (to be covered by Labor
Law)
E. Suspension or Termination of Parental Authority, Arts. 228-233
RA 7610 – Child Abuse Law
XI. Emancipation
Arts. 234 and 236, as amended by RA 6809
XII. Summary Judicial Proceedings in the Family Law
XIII. Final Provisions – Retroactive effect, Art. 256
EXCLUDE: Arts. 254-255, 257
XIV. Funeral, NCC Arts. 305-301
EXCLUDE: Care and Education of Children, Arts. 356-363
XV. Use of surnames
Arts. 364-369, 369-380 (other articles repealed by Family Code)
XVI. Absence – NCC Art. 43; Art. 41 Family Code
A. Provisional measures in Case of Absence, Arts. 381-383
B. Declaration of Absence, Arts. 384-389
C. Administration of the Property of the Absentee, arts. 387-
389
D. Presumption of Death, Arts. 390-392
EXCLUDE: Arts. 393-396, contingent assets
XVII. Civil Registrar
A. Arts. 407-413
B. RA 9048-clerical errors
C. Rule 108, Rules of Court
EXCLUDE: Act. No. 375, IRR of RA 9048
PROPERTY
I. Characteristics
II. Classification – Arts. 415-418
A. Hidden Treasure – Arts. 438-9
B. Right of Accession – Art. 440
1. Fruits –Arts. 441-4
2. With respect to Immovable Property
a. Builder, planter, sower on land of another in concept
of owner
(1) Builder, planter, sower in good faith – Arts. 448-
456
(2) Builder, planter, sower in bad faith – Arts. 449-
450
b. Usufructuary, Art. 579
3. Lands adjoining river banks
a. Alluvion – Art. 457
b. Change of course of river – Arts. 461-246, see Water
Code PD 1067
c. Avulsion- Arts. 459-463
4. Islands – Arts. 464-465
C. By Object
1. Real or immovable
2. Personal or Movable
D. By Owner
1. Of public dominion
2. Of private ownership
a. Patrimonial property – distinction between private
property of individual persons, and of State entities
E. By Nature
1. Consumable/non-consumable vs. Fungible/non-fungible
III. Ownership
A. Right in general
1. Bundle of rights
a. Jus utendi, fruendi, abutendi, vindicandi, disponendi
(possidendi)
(1) Actions to recover ownership and possession of
real property
(a) Distinctions between accion reivindicatoria,
accion publiciana, accion interdictal
(b) Distinction between forcible entry and
unlawful detainer
(2) Actions for recovery of possession of moveable
property
(3) Requisites for recovery of property – proof of
right; identity; reliance on strength of own
evidence not weakness of defendant’s claim
2. Distinction between real and personal rights
B. Modes of acquiring ownership
1. original, derivative
C. Limitations
1. General limitations – taxation, eminent domain, police
power
2. Specific Limitations – imposed by law, sic utere tuo,
nuisance, stat of necessity, easements voluntarily
imposed by owner: servitudes, mortgages imposed by
contract
IV. Accession
A. Right to hidden treasure
B. General Rules:
1. For immovables:
a. Accession discreta (natural and industrial civil
fruits) and continua
(over immovables: artificial/industrial and natural)
b. Accession industrial (building, avulsion, rivers,
islands)
c. Accession natural (accretion, avulsion, rivers,
islands)
2. For movables:
a. Accession continua (conjuction, adjunction,
commixtion/ confusion, specification)
b. Rules for determining the principal and accessory
V. Quieting of title to/interest in and removal/prevention of cloud
over title to/interest in real property
A. Requirement
B. Distinction between quieting title and removing/preventing
a cloud
C. Prescription/non-prescription of action
VI. Co-ownership
A. Characteristics of co-ownership
1. In general
2. Special rules:
a. Concept of condominium
(1) Condominium corporation
(2) Interest in real property
(3) Concept of common areas, amendment
(4) Documents to consider (master deed, declaration
of restrictions, articles and by-laws of the
condominium corporation or the association
where applicable
b. Rights and obligations of condominium owner
(1) Contributions/Dues
(2) PD 957 and RA 6552
c. Grounds for partition of common areas, or
dissolution of the condominium
B. Source of co-ownership
C. Rights of co-owners
1. Distinction between right to property owned in common
and full ownership over his/her ideal share
2. Right to oppose acts of alteration
3. Right to partition
4. Right to contributions for expenses (necessary expenses,
taxes)
5. Waiver
6. Right to redemption of co-owners share
D. Termination/extinguishment
1. Effect of partition
2. Rights against individual co-owners in case of partition
3. Partition in case co-owners cannot agree
VII. Possession
A. Characteristics
B. Acquisition of Possession – Art. 531
C. Effects of Possession
1. Possessor in Good Faith – Arts. 544, 526-527
a. Right to pending fruits – Art. 545
b. Right to be reimbursed
(1) Necessary and useful expenses – Arts. 546-547
(2) Expenses for pure luxury – Art. 548
2. Possessor in Bad Faith – Arts. 449, 549, 552
D. Loss or Unlawful Deprivation of a Movable – Arts. 559,
1505 (3)
1. Period to Recover – Arts. 1140, 1134, 1132, 1133
2. Finder of Lost Movable – Arts. 719-720
3. Distinguished from voidable title – Art. 1506
E. In concept of owner, holder, in one’s own name, in name of
another
F. Rights of the possessor
G. Loss/termination
VIII. Usufruct
A. Characteristics
B. Classification
C. Rights and obligations of usufructuary
D. Rights of the owner
E. Extinction/termination
IX. Easements – Arts. 613, 615-616
A. Characteristics
B. Classification
1. Legal easements
a. Right of way
2. Voluntary easements – Art. 688
a. Effect of Zoning ordinance
C. Modes of Acquiring Easements
1. Compulsory easements – Arts. 620-624
2. Easement of light and view – Arts. 669-673
X. Nuisance – Art. 694
XI. Action to Quiet Title – Arts. 476-480
XII. Modes of Acquiring Ownership – Art. 712
A. Occupation – Art. 713
B. Donation
1. Definition – Arts. 725-6, 746
2. Characteristics
a. Extent to which donor may donate property
b. Reservations and reversions
3. Kinds
a. Donation Inter Vivos – Art. 729
b. Donation By Reason of Marriage – Family Code
Arts. 82-83, 86
c. Donation Mortis Causa –Art. 728
d. Onerous Donation – Art. 733
e. Simple, modal, conditional
4. Formalities required
a. How made and accepted
b. Perfection
c. Differences between formalities for donation of real,
personal properties
(1) Movables – Art. 748
(2) Immovables – Art. 749
5. Qualifications of donor, donee
6. Effects of donation/limitations
a. In general
b. Double donations
c. Excessive/inofficious
d. Scope of amount – Arts. 750-752
e. In fraud of creditors – Art. 759
7. Void Donations – Arts. 739-740, 1027
8. Revocation or reduction
a. Grounds for revocation, grounds for reduction
b. How done
c. Effects
d. Prescription
e. Innofficious Donations – Arts. 760-761, 771-775
f. Ingratitude – Arts. 765, 769
EXCLUDE: Intellectual Creations – to be covered by Mercantile
Law
PRESCRIPTION
I. Definition –Art. 1106
A. Acquisitive – Art. 1117
1. Characteristics
2. Ordinary
a. Good Faith – Art. 1127
b. Just title – Arts. 1129-1130
3. Extraordinary – Arts. 1137, 1132 second par.
4. Requisites – Arts. 1118-1125
5. Period – Arts. 1132, 1134, 1138
6. What cannot be required by acquisitive prescription
B. Extinctive
1. Characteristics
2. Requisites
3. Periods
II. No Prescription Applicable
A. By Offender – Art. 1133
B. Registered Lands – PD 1529
C. Art. 1143, NCC
1. Action legal to demand a right of way – Art. 649
2. To abate a nuisance
D. Action to quiet title if plaintiff in possession
E. Void contracts – Art. 1410
F. Action to demand partition – Art. 494
1. Distinguished from laches
G. Property of public dominion
III. Prescription or Limitation of Actions
A. To recover movables – Art. 1140
B. To recover immovables – Art. 1141
C. Other actions – Arts. 1142-1149
IV. Interruption – Art. 1155
V. Nuisance
A. Definition
B. Classification
C. Remedies
OBLIGATIONS
I. Definition
II. Elements of an Obligation
III. Different Kinds of Prestations
IV. Classification of Obligations
V. Sources of Obligations – Arts. 1156-7
A. A single act or omission can give rise to different causes of
action
B. Natural Obligations
C. Extra-contractual Obligations
VI. Nature and Effect of obligations
A. Obligation to give
1. A determinate or specific thing
2. An indeterminate or generic thing
B. Obligation to do or not to do
C. Breaches of obligations
1. Complete failure to perform
2. Default, delay or mora – no default unless creditors
makes a demand;
Exceptions (Art. 1169)
a. Mora solvendi
b. Mora accipiendi
c. Compesatio morae
3. Fraud in the performance of obligation
a. Waiver of future fraud is void (Art. 1171)
4. Negligence (culpa) in the performance of obligation
a. Diligence normally required is ordinary diligence or
diligence of a good father of a family; exceptions
common carriers requiring extraordinary diligence
(Arts. 1998-2002)
5. Contravention of the tenor of obligation
6. Legal excuse for breach of obligation – fortuitous event;
requisites
D. Remedies available to creditor in cases of breach
1. Specific Performance
a. Substituted performance by a third person on
obligation to deliver generic thing and in obligation
to do, unless a purely personal act
2. Rescission (resolution in reciprocal obligations)
3. Damages, in any event
4. Subsidiary remedies of creditors (Art. 1177)
a. Accion subrogatoria
b. Accion pauliana
c. Accion directa (Arts. 1652, 1608, 1729, 1893)
VII. Kinds of civil obligations
A. Pure – Arts. 1179-1180
B. Conditional – Art. 1181
1. Suspensive condition
2. Resolutory condition
3. Potestative – casual or mixed
a. Obligations subject to potestative suspensive
conditions are void (Art. 1182)
4. Effect of the happening of suspensive condition (Art.
1187); resolutory condition – no retroactivity
5. Effect of loss of specific thing or deterioration or
improvement of specific thing before suspensive
condition (Art. 1189); if this occurs in resolutory
condition in obligation to do or not to do (1190, par. 3)
C. Obligation with a period or a term – Art. 1193
1. Suspensive period; effect suspensive period is for the
benefit of both debtor and of creditor, unless given in
favor of one of them; if given to debtor alone, debtor
losses benefit of period in any of the five cases in Art.
1198 – obligation retroact to the day of its constitution
2. Resolutory period
3. Definite or indefinite period
a. Instances when courts may fix the period (Art. 1197)
b. Creditor must ask court to set the period, before he
can demand payment
D. Alternative or Facultative – Art. 1199
1. Difference between alternative and facultative obligations
2. Effect of loss of specific things or impossibility of
performance of alternative, through fault of
debtor/creditor or through fortuitous events
VIII. Joint and Solidary obligation
A. Joint (divisible) obligation
1. Concurrence of two or more creditors and or two or
more debtors
a. Joint obligation is presumed, unless otherwise
indicated by the law or nature of obligation (Art.
1207)
b. Obligation presumed to be divided into as many
equal shares as there are creditors or debtors
c. Each credit is distinct from one another, therefore a
joint debtor cannot be required to pay for the share
of another with debtor, although he may pay if he
wants to (Art. 1209)
d. Insolvency of a joint debtor, others not liable for his
share (Art. 1209)
B. Joint Indivisible Obligation
1. Obligation cannot be performed in parts but debtors are
bound jointly
2. In case of failure of one joint debtor to perform his part
(share), there is default but only debtor guilty shall be
liable for damages
C. Solidary obligation
1. Anyone of the solidary creditors may collect or demand
payment of whole obligation; there is mutual agency
among solidary debtors (Arts. 1214, 1215)
2. Any of the solidary debtor may be required to pay the
whole obligation; there is mutual guaranty among
solidary debtors (Arts. 1216, 1217, 1222)
3. Each one of solidary creditors may do whatever maybe
useful to the others, but not anything prejudicial to them
(Art. 1212); however, any novation, compensation,
confusion or remission of debt executed by any solidary
creditor shall extinguish the obligation without
prejudice to his liability for the shares of the other
solidary creditors
D. Divisible and Indivisible – Art. 1225
E. Obligations with a Penal Clause – Arts. 1226, 1228-1230
IX. Extinguishment of Obligations
A. Payment – Arts. 1236-1238
1. Dation in payment – Art. 1245
2. Form of payment – Art. 1249
3. Extraordinary inflation or deflation – Art. 1250
4. Application of payment – Art. 1252-1254
5. Tender of Payment and Consignation – Arts. 1256-1261
B. Loss of Determinate Thing Due or Impossibility or
difficulty of performance – Arts. 1262, 1266-1267
C. Condonation or Remission of Debt – Art. 1270
1. Express – Formality of Donation – art. 1270
2. Implied – Arts. 1271, 1272, 1274
D. Confusion – Arts. 1275, 1272
E. Compensation
1. Kinds – Arts. 1278, 1279
a. Legal compensation – Arts. 1286-1290
b. Agreement – Art. 1282
c. Voluntary – Art. 1282
d. Judicial – Art. 1283
e. Facultative
2. Obligations not compensable – Art. 1287-1288
F. Novation – Arts. 1291-1304
CONTRACTS
I. Essential Requisites – Art. 1261
II. Kinds of Contracts
A. Consensual
B. Real
C. Formal or Solemn
1. Donations – Arts. 748-749
2. Partnership where real property contributed – Arts.
1771, 1773
3. Antichresis – Art. 2134
4. Agency to sell real property or an interest therein – Art.
1874
5. Stipulation to charge interest – Art. 1956
6. Stipulation limiting common carrier’s duty of
extraordinary diligence to ordinary diligence – Art.
1744
7. Chattel mortgage
8. Sale of large cattle
III. Formality – Arts. 1356, 1357, 1358
IV. Defective Contracts
A. Rescissible Contracts – Art. 1381
1. Difference with Rescission (resolution) under Art. 1191
B. Voidable Contracts – Arts. 1328-1344, 1390-1402
C. Unenforceable Contracts – Arts. 1403-1407, 1317
D. Void Contracts – Arts. 1409, 1346
1. Pactum commissorium - Arts. 2088, 2130, 1390
2. Pactum de non alienando – Art. 2130
3. Pactumleonina – Art. 1799
V. Effect of Contracts – Art. 1311
SALES
I. Introduction
A. Definition of Sales – Arts. 1458, 1470
B. Essential Requisites of a Contract of Sale – Art. 1505
C. Stages of Contract of Sale
D. Obligations Created – Art. 1165
E. Characteristics of a Contract of Sale
F. Sale is Title and Not Mode
G. Sale Distinguished From Other Contracts
H. Contract of Sale/Contract to Sell
II. Parties to a Contract of Sale
A. Capacity of parties – Arts. 1489-1492
B. Absolute incapacity – Arts. 1327, 1397, 1399
C. Relative incapacity: Married Persons
D. Special disqualifications – Arts. 1491-1492
III. Subject Matter
A. Requisites of a valid subject matter – Arts. 1459-1465
B. Particular kinds
IV. Obligations of the Seller to Transfer Ownership
A. Sale by a person not the owner at time of delivery – Arts.
1462, 1505, 1459
1. Exceptions
B. Sale by a person having a voidable title – Arts. 1506, 559
V. Price
A. Meaning of price – Arts. 1469-1474
B. Requisites for a valid price
C. How price is determined
D. Inadequacy of price – Arts. 1355, 1470
E. When no price agreed – Art. 1474
F. Manner of payment must be agreed upon
G. Earnest money vs. option money – art. 1482
VI. Formation of Contract of Sale
A. Preparatory – Art. 1479
1. Offer – Art. 1475
2. Option Contract – Arts. 1479, 1324
3. Right of First Refusal
4. Mutual Promise to Buy and Sell – Art. 1479
B. Perfection – Arts. 1475, 1319, 1325, 1326
C. Formalities of the Contract – Art. 1403 (d) (e)
VII. Transfer of Ownership
A. Manner of Transfer – Arts. 1477, 1496-1501
B. When delivery does not transfer title
C. Kinds of delivery
D. Double Sales – Art. 1544
E. Property Registration Decree
1. Requisites for registration of deed of sale in good faith
2. Accompanied by vendors duplicate certificate of title,
payment of capital gains tax, and documentary tax
registration fees
VIII. Risk of Loss
A. General rule – Arts. 1263, 1189
B. When loss occurred before perfection
C. When loss occurred at time of perfection – Arts. 1493 and
1494
D. When loss occurred after perfection but before delivery
E. When ownership is transferred – Art. 1504
IX. Documents of Title
A. Definition – Art. 1636
B. Purpose of documents of title
C. Negotiable documents of title
D. Non-negotiable documents of title
E. Warranties of seller of documents of title – Art. 1516
F. Rules on levy/garnishment of goods – Arts. 1514, 1519,
1520
X. Remedies of an Unpaid Seller
A. Definition of unpaid seller – Art. 1525
B. Remedies of unpaid seller
XI. Performance of Contract
A. Delivery of thing sold
1. Sale of Movables – Arts. 1522, 1537, 1480
2. Sale of Immovables – Arts. 1539, 1543
3. Inspections and Acceptance
B. Payment of price
XII. Warranties
A. Express warranties
B. Implied warranties – Art. 1547
C. Effects of warranties
D. Effects of waivers
E. Buyer’s options in case of breach of warranty – Art. 1599
XIII. Breach of Contract
A. Remedies of the Seller – Arts. 1636, 1594
1. Sale of Movables
B. Recto Law: Sale of Movables on Installment – Arts. 1484-1486
1. Sale of Immovables
a. PD 957, sec. 23, 24
b. Maceda Law: Sale of Immovables on Installment
C. Remedies of the Buyer
1. Sale of Movable
2. Sale of Immovables
XIV. Extinguishment of the Sale
A. Causes – Arts. 1600, 1231
B. Conventional redemption – Art. 1601
C. Equitable mortgage – Arts. 1602-1604
D. Distinguish from option to buy – Art. 1602
E. Period of redemption – Art. 1606
F. Exercise of the right to redeem – Art. 1616
G. Legal redemption – Art. 1619
H. Age redemption – Art. 1619
XV. The Law on Sale of Subdivision and Condominium (PD 957)
XVI. The Condominium Act (RA 4726)
EXCLUDE: Electronic Commerce Act, Public Land Law, Retail Trade
and Liberalization Act, Bulk Sales Law
SUCCESSION
I. General Provisions (Arts. 774-780)
A. Definition/What is transmitted – Arts. 774, 776, 781
B. Succession occurs at the moment of death – Art. 777
C. Kinds of Successors – Heirs, Devisees, Legatees – Art. 782
II. Testamentary Succession
A. Wills
1. In General
a. Definition and characteristics - (Arts. 783-787)
(1) Personal Act; Non-delegability of will-making –
Arts. 784-785, 787; exception – 786
(2) Rules of Construction and Interpretation/Law
Governing Formal Validity – Art. 788-795
2. Testamentary Capacity and Intent – (Arts. 796-803)
a. Age Requirement – Art. 797
b. Soundness of Mind; Presumptions – Arts. 798-801
3. Form
a. Formal Validity Rules - Arts. 17, 815-817, 819
(1) See Law Governing Substantive Validity – Arts.
15, 16, 1039
b. Common requirements – Art. 804
(1) In Writing
(2) Language/Dialect Requirement
c. Notarial Wills
(1) Arts. 805-806
(2) Special rules for handicapped testators – Arts.
807-808
(3) Substantial Compliance – Art. 809
(4) Requisites – Arts. 820-824
d. Holographic Wills
(1) Requirements – Arts. 810-814
(2) Witnesses Required for Probate – Art. 811
Alterations, Requirements – Art. 814
e. Joint Wills – Arts. 818-819
4. Codicils, Definition and Formal Requirements – Arts.
825-826
5. Incorporate by Reference
6. Revocation (Arts. 828-834); kinds (Art. 830)
7. Allowance and Disallowance of Wills (Arts. 838-839)
a. Probate Requirement – Art. 838
(1) Issues to be Resolved in Probate Proceedings –
Art. 839
(a) Exceptions – when practical considerations
demand the intrinsic validity of the will be
resolved
(2) Effect of Final Decree of Probate, Res Judicata
on Formal Validity
b. Grounds for Denying Probate – Art. 839
B. Institution of Heirs (Arts. 840-856)
1. Preterition – Definition, Requisites and Effects (Art.
854)
2. Concept – Art. 854
3. Compulsory Heirs in the Direct Line
4. Preterition vs. Disposition less than Legitime/Donation
Inter Vivos – Arts. 855, 906-918
5. Effects of Preterition, devisees only entitled to
completion of legitime
C. Substitution of Heirs (Arts. 857-870)
1. Definition – Art. 857
2. Kinds – Arts. 858-860
3. Simple Substitution – Art. 859
4. Fideicommissary Substitution – Arts. 863-866, 869
D. Conditional Testamentary Dispositions and Testamentary
Dispositions with a Term – Arts. 871-885
E. Legitime (Arts. 886-914)
1. Definition – Art. 886
2. Compulsory Heirs and Various Combinations – Arts.
887-903
3. Reserva Troncal – Art. 891
4. Disinheritance
a. Disinheritance for cause – Art. 919
(1) Reconciliation – Art. 922
(2) Rights of descendants of person disinherited –
Art. 923
b. Disinheritance without cause - Art. 918
5. Legacies and Devisees – Arts. 924-959
III. Legal or Intestate Succession – Arts. 960-1014
A. General Provisions – Arts. 960-969
1. Relationship – Arts. 963-969
2. Right of Representation – Arts. 970-977
B. Order of Intestate Succession – Arts. 978-1014, 992
IV. Provisions Common to Testate and Intestate Succession – Arts.
1015-1105
A. Right of Accretion – Arts. 1015-1023
1. Definition and Requisites – Arts. 1015-1016
B. Capacity to Succeed by Will or Intestacy (Arts. 1024-1040)
1. Persons Incapable of Succeeding – Arts. 1027, 739,
1032
2. Unworthiness vs. Disinheritance
C. Acceptance and Repudiation of the Inheritance – Arts.
1041-1057
D. Collation – Arts. 908-910, 1061-1062
E. Partition and Distribution of Estate – Arts. 1078-1105
1. Partition – Arts. 1079, 1080
2. Partition inter vivos
3. Effects of Partition – Arts. 1091, 1097, 1100, 1104-1105
EXCLUDE: Executors and Administrators (Arts. 1058-1060) – to
be covered by Remedial Law
PARTNERSHIP
I. Contract of partnership
A. Definition
B. Elements
C. Rules to determine existence
D. How partnership is formed
E. Partnership term
F. Universal vs. Particular; General vs. Limited
G. Partnership by estoppel
H. Partnership v. Joint Venture
I. Professional partnership
J. Management – Arts. 1800-1803
II. Rights and obligations of partnership
III. Rights and obligations of partners among themselves
IV. Obligations of partnership/partners to third persons
V. Dissolution – Art. 1830
VI. Limited partnership
A. Definition
B. How limited partnership is formed/amended
C. Rights and obligations of a limited partner
EXCLUDE: Questions requiring application of SEC opinions or
regulations
AGENCY
I. Definition of agency
II. Powers – Art. 1877-8
A. To bind principal – Arts. 1897-1902
B. Exception – Art. 1883
III. Express vs. Implied Agency
IV. Agency by estoppel
V. General vs. Special Agency
VI. Agency couched in general terms
VII. Agency requiring special power of attorney
VIII. Agency by operation of law
IX. Rights and Obligations of Principal
X. Irrevocable agency – Arts. 1927-1930
XI. Modes of extinguishment
COMPROMISE
I. Definition – Art. 2028
II. Void Compromise – Art. 2035
III. Effect – Arts. 2037, 2041
CREDIT TRANSACTIONS
I. Loan
A. Commodatum vs. Mutuum
B. Obligations of Bailor and Bailee
C. Interest and the suspension of Usury Law
II. Deposit
A. Voluntary deposit
B. Necessary deposit
C. Judicial deposit
III. Guaranty and Suretyship
A. Nature and extent of guaranty
B. Effects of guaranty
C. Extinguishment of guaranty
D. Legal and judicial bonds
IV. Pledge
A. Definition
B. Kinds
C. Essential requirements
D. Obligation of pledge
E. Rights of pledgor
F. Perfection – Arts. 2093, 2096
G. Foreclosure – Arts. 2112, 2115
H. Pledge by Operation of Law – Art. 2121-2122
I. Distinguished from Chattel Mortgage – Arts. 2140, 1484
V. Real Mortgage
A. Definition and characteristics
B. Essential requisites
C. Foreclosure
VI. Antichresis
B. Obligations of antichretic creditor
VII. Chattel Mortgage
B. Registration
VIII. Quasi-Contracts
A. Negotiorum Gestio
B. Solutio Indebiti
IX. Concurrence and Preference of Credits
A. Meaning of concurrence and preference
B. Preferred Credits on Specific Movables
C. Exempt Property
D. Classification of credits
E. Order of preference of credits
X. Insolvency Law
A. Definition of insolvency
B. Suspension of payments
C. Voluntary insolvency
D. Involuntary insolvency
EXCLUDE: Warehouse Receipts Law, Usury Law
LEASE
I. Lease of things
II. Lease of work or services
III. Lease of rural and urban lands
A. Qualified persons
B. Registration
C. Prohibitions
IV. Rights and obligations of lessor and lessee
V. Special rules for lease of rural/urban lands
VI. Household service
VII. Contract of labor
A. Obligation in case of death/injury of laborers
VIII. Contract for piece of work
LAND TITLES AND DEEDS
I. Torrens System
A. Concept and background
B. Certificate of Title
II. Regalian Doctrine
A. Concept
B. Effects
C. Concept of native title, time immemorial possession
III. Citizenship Requirement
A. Individuals and corporations
IV. Original Registration
A. Who may apply
1. Under PD 1529
2. Under CA 141
3. Under RA 8371
B. Registration process and requirements
C. Remedies
D. Cadastral registration
V. Subsequent Registration
A. Voluntary dealings
B. Involuntary dealings
VI. Non-Registrable Properties
VII. Dealings with Unregistered Lands
EXCLUDE: History of land laws, Remedies sufficiently covered under Remedial Law,
Registration of judgments, Orders and Partitions, Assurance Fund, Registration of
Patents,
Administrative structure of the Register of Deeds, Consultas
TORTS AND DAMAGES
BOOK I – TORTS
I. Principles
A. Abuse of Right; Elements
B. Unjust Enrichment
C. Liability without Fault
D. Acts Contrary to Law
E. Acts Contrary to Morals
II. Classification of Torts
A. According to manner of commission: intentional, negligent
and strict liability
B. According to scope: general or specific
III. The Tortfeasor
A. The Direct Tortfeasor
1. Natural Persons
2. Juridical Persons
B. Persons Made Responsible for Others
1. In General
a. Quasi-delicts under Article 2180, how interpreted –
Family Code, Arts. 218-219, 221
(1) Elements; definition
(2) Distinguished from culpa contractual and culpa
criminal
b. Indirect liability for intentional acts
c. Presumption of negligence on persons indirectly
responsible
d. Nature of liability; joint or solidary?
2. In Particular
a. Parents
b. Guardian
c. Owners and Managers of Establishments and
Enterprises
d. Employers
(1) Meaning of employers
(2) Requisites
(a) Employee chosen by employer or through
another
(b) Services rendered in accordance with orders
which employer has authority to give
(c) Illicit act of employee was on the occasion
or by reason of the functions entrusted to
him
(d) Presumption of negligence
(3) Employer need not be engaged in business or
industry
(4) Defense of diligence in selection and
supervision
(5) Nature of employer’s liability
e. State
f. Teachers and heads of establishments of arts and trades
C. Joint Tortfeasors (Art. 2194, Civil Code)
IV. Act of Omission and Its Modalities
A. Concept of Act
V. Proximate Cause
A. Concept
1. Definition
2. Test
3. Distinguished from Immediate Cause
4. Distinguished from Intervening Cause
5. Distinguished from Remote and Concurrent
B. Cause in Fact
1. But For
2. Substantial Factor Test
3. Concurrent Causes
C. Legal Cause
1. Natural and Probable Consequences
2. Foreseeability
D. Efficient Intervening Cause
E. Cause vs. Condition
F. Last Clear Chance
VI. Legal Injury
A. Concept
B. Elements of Right
C. Violation of Right or Legal Injury
D. Classes of Injury
1. Injury to persons
2. Injury to property
3. Injury to relations
VII. Intentional Torts
A. General
1. Concept
2. Classes
a. Interference with persons and property
(1) Physical harms
(2) Non-physical harms
b. Interference with relations
B. Interference with rights to persons and property
1. Intentional Physical Harms
a. General
(1) Concept
(2) Kinds
b. Violation of persons security, physical injuries – Art.
33, Civil Code
(1) Battery (Physical Injury)
(2) Assault (Grave Threat)
c. False Imprisonment (Illegal detention)
d. Trespass to Land
(1) Concept
(2) Elements
e. Interference with Personal Property
1) Trespass to Chattels
2) Conversion
2. Intentional Non-Physical Harms
a. General
(1) Concept
(2) Kinds
b. Violation of Personal Dignity
c. Infliction of emotional distress
d. Violation of Privacy
(1) Appropriation
(2) Intrusion
(3) Public disclosure of private facts
(4) False light in the public eye
e. Disturbance of Peace of Mind
f. Malicious Prosecution
g. Defamation
(1) Defenses
(a) Absence of elements
(b) Privilege
h. Fraud or Misrepresentation (formerly deceit)
i. Seduction
j. Unjust Dismissal
C. Interference with relations
1. General
a. Concept
b. Kinds
2. Family Relations
a. Alienation of affection
b. Loss of consortium
c. Criminal conversation (Adultery)
3. Social Relations
a. Meddling with or disturbing family relations
b. Intriguing to cause another to be alienated from his
friends
4. Economic Relations
a. Interference with contractual relations
b. Unfair competition
5. Political Relations
a. Violation of right to suffrage (NCC, Art. 32)
b. Violation of other political rights (freedom of speech,
press, assembly and petition, etc.)
6. Defenses
a. Absence of element
b. Privilege
1. Consent
2. Self-defense and defense of others
3. Necessity – NCC Art. 429
4. Defense of property
5. Authority of Law
c. Prescription
d. Waiver
e. Force majeure
VIII. Negligence
A. Concept
B. Good Father of a Family or Reasonably Prudent Man
C. Standard of Care
1. NCC, Art. 1173
2. Emergency Rule
D. Unreasonable risk of Harm
E. Evidence
F. Presumption of Negligence
1. Legal Provisions
2. Res ipsa loquitur
G. Defenses
1. Complete
a. Absence of element
(1) Due diligence
(2) Acts of public officers
b. Accident or fortuitous event
c. Damnum absque injuria
d. Authority of law
e. Assumption of risk
f. Last clear chance
g. Prescription – NCC, Art. 1144, 1146, and 1150
h. Waiver
i. Double recovery – NCC Art. 2177
IX. Special Liability in Particular Activities
A. General
1. Concept
B. Products Liability
1. Manufacturers or Processors
a. Elements
b. Consumer Act – RA 7394, secs. 92-107, (Ch. 1)
C. Nuisance – NCC Arts. 694-707
1. Nuisance Per Se and Nuisance Per Accidence
2. Public Nuisance and Private Nuisance
3. Attractive Nuisance
D. Violation of Constitutional Rights
1. Violation of Civil Liberties
E. Violation of Rights Committed by Public Officers
F. Provinces, Cities and Municipalities
G. Owner of Motor Vehicle
H. Proprietor of Building or Structure or Thing
I. Head of Family
X. Strict Liability
A. Animals
1. Possessor and User of an Animal
B. Nuisance (supra)
1. Classes
Per se or per accidents; Public or Private
2. Easement Against Nuisance
C. Products Liability (supra)
1. Consumer Act
BOOK II – DAMAGES
I. General Considerations
A. Classification
1. NCC Art. 2197
2. According to purpose
3. According to manner of determination
4. Special and ordinary
II. Actual and Compensatory Damages
A. Concept
B. Requisites
1. Alleged and proved with certainty
2. Not speculative
C. Component Elements
1. Value of loss; unrealized profit
2. Attorney’s fees and expenses of litigation
3. Interest
D. Extent or scope of actual damages
1. In contracts and quasi-contracts
2. In crimes and quasi-delicts
III. Moral Damages
A. Concept (Arts. 2217-2218)
B. When recoverable (Arts. 2219-2220)
1. In seduction, abduction, rape and other lascivious acts
2. In acts referred to in Arts. 21, 26, 27, 28, 29, 32, 34 &
35, NCC
3. In cases of malicious prosecution
IV. Nominal Damages
A. Concept
B. When awarded
V. Temperate or Moderate Damages
A. Concept
VI. Liquidated Damages
A. Concept; NCC Art. 2226
B. Rules governing in case of breach of contract
VII. Exemplary or Corrective Damages
A. Concept; NCC Art. 2229
B. When recovered
1. In criminal offenses; NCC Art. 2230
2. In quasi-delicts; NCC Art. 2231
3. In contracts and quasi-contracts; NCC Art. 2232
C. Requisites
1. Arts. 2233, 2234
VIII. Damages in Case of Death
A. In crimes and quasi-delicts causing death
1. In death caused by breach of conduct by a common
crime
IX. Graduation of Damages
A. Duty of Injured Party
1. Art. 2203
B. Rules
1. In crimes
2. In quasi-delict; NCC Art. 2214
3. In contracts, quasi-contracts and quasi-delicts; NCC Art.
2215
4. Liquidated damages; NCC Art. 2227
5. Compromise
X. Miscellaneous Rules
A. Damages that cannot co-exists
1. Nominal with other damages, Art. 2223
2. Actual and Liquidated – Art. 2226
B. Damages that must co-exist
1. Exemplary with moral, temperate, liquidated or
compensatory
C. Damages that must stand alone
1. Nominal Damages, Art. 2223
EXCLUDE: Distinction between tort and quasi-delict
IMPORTANT NOTE: This bar coverage description is not intended and should not be
used by
law schools as a syllabus or course outline in the covered subjects. It has been drawn up
for the
limited purpose of ensuring that candidates reviewing for the bar examinations are guided
on
what basic and minimum amounts of laws, doctrines, and principles they need to know
and be
able to use correctly before they can be licensed to practice law. More is required for
excellent
and distinguished work as members of the Bar.
-1-
MERCANTILE LAW
A. Letters of Credit
1. Definition/Concept
2. Governing laws
3. Nature of letter of credit
4. Parties to a letter of credit
a. Rights and obligations of parties
5. Basic Principles of letter of credit
a. Doctrine of independence
b. Fraud exception principle
c. Doctrine of strict compliance
B. Warehouse Receipts Law
1. Nature and Functions of a Warehouse Receipt
a. To whom delivered
b. Kinds
c. Distinction between a Negotiable Instrument and a Negotiable
Warehouse Receipt
d. Rights of a holder of a negotiable warehouse receipt as against
a transferee of a non-negotiable warehouse receipt
2. Duties of a Warehouseman
3. Warehouseman’s Lien
C. Trust Receipts Law
1. Definition/Concept of a Trust Receipt Transaction
a. Loan/security feature
b. Ownership of the goods, documents and instruments under a
trust receipt
2. Rights of the Entruster
a. Validity of the security interest as against the creditors of the
entrustee/innocent purchasers for value
3. Obligations and Liability of the Entrustee
a. Payment/Delivery of proceeds of sale or disposition of goods,
documents or instruments
b. Return of goods, documents or instruments in case of sale
c. Liability for loss of goods, documents or instruments
d. Penal sanction if offender is a corporation
4. Remedies available
D. Negotiable Instruments Law
1. Forms and Interpretation
a. Requisites of Negotiability
b. Kinds of negotiable instrument
2. Completion and delivery
a. Insertion of date
b. Completion of blanks
c. Incomplete and undelivered instruments
d. Complete but undelivered instruments
3. Rules of interpretation
4. Signature
a. Signing in trade name
b. Signature of agent
c. Indorsement by minor or corporation
d. Forgery
5. Consideration
6. Accomodation party
7. Negotiation
a. Distinguished from assignment
b. Modes of negotiation
8. Rights of the Holder
a. Holder in Due Course
b. Defenses against the Holder
9. Liabilities of Parties
a. Maker
b. Drawer
c. Acceptor
d. Indorser
e. Warranties
10. Presentment for Payment
a. Necessity of presentment for payment
b. Parties to whom presentment for payment should be made
c. Dispensation with presentment for payment
d. Dishonor by non-payment
11. Notice of Dishonor
a. Parties to be notified
b. Parties who may give notice of dishonor
c. Effect of notice
d. Form of notice
e. Waiver
f. Dispensation with notice
g. Effect of failure to give notice
12. Discharge of Negotiable Instrument
a. Discharge of negotiable instrument
b. Discharge of parties secondarily liable
c. Right of party who discharged instrument
d. Renunciation by holder
13. Material alteration
a. Concept
b. Effect of material alteration
14. Acceptance
a. Definition
b. Manner
c. Time for acceptance
d. Rules governing acceptance
15. Presentment for Acceptance
a. Time/place/manner of presentment
b. Effect of failure to make presentment
c. Dishonor by non-acceptance
16. Promissory Notes
17. Checks
a. Definition
b. Kinds
c. Presentment for payment
(1) time
(2) effect of delay
E. Insurance Code
1. Concept of Insurance
2. Elements of an Insurance Contract
3. Characteristics/Nature of Insurance Contracts
4. Classes
a. Marine
b. Fire
c. Casualty
d. Suretyship
e. Life
f. Compulsory Motor Vehicle Liability Insurance
5. Insurable Interest
a. In Life/Health
b. In Property
c. Double Insurance and Over Insurance
d. Multiple or Several Interests on Same Property
6. Perfection of the Contract of Insurance
a. Offer and Acceptance/Consensuality
(1) Delay in acceptance
(2) Delivery of Policy
b. Premium Payment
c. Non-Default Options in Life Insurance
d. Reinstatement of a Lapsed Policy of Life Insurance
e. Refund of Premiums
7. Rescission of Insurance Contracts
a. Concealment
b. Misrepresentation/Omissions
c. Breach of Warranties
8. Claims Settlement and Subrogation
a. Notice and Proof of Loss
b. Guidelines on Claims Settlement
(1) Unfair Claims Settlement; Sanctions
(2) Prescription of Action
(3) Subrogation
F. Transportation Law
1. Common Carriers
a. Diligence Required of Common Carriers
b. Liabilities of Common Carriers
2. Vigilance over goods
a. Exempting Causes
(1) Requirement of Absence of Negligence
(2) Absence of Delay
(3) Due diligence to prevent or lessen the loss
b. Contributory negligence
c. Duration of liability
(1) Delivery of goods to common carrier
(2) Actual or constructive delivery
(3) Temporary unloading or storage
d. Stipulation for limitation of liability
(1) Void stipulations
(2) Limitation of liability to fixed amount
(3) Limitation of liability in absence of declaration of
greater value
e. Liability for baggage of passengers
(1) Checked-in baggage
(2) Baggage in possession of passengers
3. Safety of Passengers
a. Void stipulations
b. Duration of liability
(1) Waiting for carrier or Boarding of carrier
(2) Arrival at destination
c. Liability for acts of others
(1) Employees
(2) Other passengers and strangers
d. Extent of liability for damages
4. Bill of Lading
a. Three-fold character
b. Delivery of goods
(1) Period for delivery
(2) Delivery without surrender of bill of lading
(3) Refusal of consignee to take delivery
d. Period for filing claims
e. Period for filing actions
5. Maritime Commerce
a. Charter Parties
(1) Bareboat/Demise Charter
(2) Time Charter
(3) Voyage/Trip Charter
b. Liability of Shipowners and Shipping Agents
(1) Liability for acts of captain
(2) Exceptions to limited liability
c. Accidents and Damages in Maritime Commerce
(1) General Average
(2) Collisions
d. Carriage of Goods by Sea Act
(1) Application
(2) Notice of Loss or Damage
(3) Period of Prescription
(4) Limitation of liability
6. Public Service Act
a. Definition of Public Utility
b. Necessity for certificate of public convenience
(1) Requisites
(a) Citizenship
(b) Promotion of public interests
(c) Financial capability
(2) Prior operator rule
(a) Meaning
(b) Exceptions
(c) Ruinous competition
c. Fixing of rate
(1) Rate of return
(2) Exclusion of income tax as expense
d. Unlawful arrangements
(1) Boundary system
(2) Kabit system
e. Approval of sale, encumbrance or lease of property
7. The Warsaw Convention
a. Applicability
b. Limitation of liability
(1) Liability to passengers
(2) Liability for checked baggage
(3) Liability for hand-carried baggage
c. Willful Misconduct
G. Corporation Law
1. The Corporation Code
a. Corporation, defined
b. Classification of corporations
c. Nationality of corporations
(1) Control test
(2) Grandfather rule
d. Corporate juridical personality
(1) Doctrine of separate juridical personality
(a) Liability for tort and crimes
(b) Recovery of damages
(2) Doctrine of piercing the corporate veil
(a) Grounds for application of doctrine
(b) Test in determining applicability
e. Capital structure
(1) Number and qualifications of incorporators
(2) Minimum capital stock and subscription requirements
(3) Corporate term
(4) Classification of shares
f. Incorporation and organization
(1) Promoter
(a) Liability of promoter
(b) Liability of corporation for promoter’s
contracts
(2) Subscription contract
(3) Pre-incorporation subscription agreements
(4) Consideration for stocks
(5) Articles of Incorporation
(a) Contents
(b) Non-amendable items
(6) Corporate name
-- limitations on use of corporate name
(7) Registration and issuance of Certificate of
Incorporation
(8) Election of directors or trustees
(9) Adoption of By-Laws
(a) Requisites of valid by-laws
(b) Binding effects
(c) Amendments
g. Corporate powers
(1) General powers, theory of general capacity
(2) Specific powers, theory of specific capacity
(a) Power to extend or shorten corporate term
(b) Power to increase or decrease capital stock or
incur, create, increase bonded indebtedness
(c) Power to deny pre-emptive rights
(d) Power to sell or dispose of corporate assets
(e) Power to acquire own shares
(f) Power to invest corporate funds in another
corporation or business
(g) Power to declare dividends
(h) Power to enter into management contract
(i) Ultra vires acts
i. Applicability of ultra vires doctrine
ii. Consequences of ultra vires acts
(j) Doctrine of individuality of subscription
(k) Doctrine of equality of shares
(l) Trust fund doctrine
(3) How exercised
(a) By the shareholders
(b) By the Board of Directors
(c) By the Officers
h. Stockholders and members
(1) Fundamental rights of a stockholder
(2) Participation in management
(a) Proxy
(b) Voting trust
(c) Cases when stockholders’ action is required
i. By a majority vote
ii. By a two-thirds vote
iii. By cumulative voting
(3) Proprietary rights
(a) Right to dividends
(b) Right of appraisal
(c) Right to inspect
(d) Preemptive right
(e) Right to vote
(f) Right to dividends
(4) Remedial rights
(a) Individual suit
(b) Representative suit
(c) Derivative suit
(5) Obligation of a stockholder
(6) Meetings
(a) Regular or special
i. When and where
ii. Notice
(b) Who calls the meetings
(c) Quorum
(d) Minutes of meetings
i. Board of directors and trustees
(1) Repository of corporate powers
(2) Tenure, qualifications and
disqualifications of directors
(3) Elections
(a) Cumulative voting
(b) Quorum
(4) Removal
(5) Filling of vacancies
(6) Compensation
(7) Disloyalty
(8) Business judgment rule
(9) Solidary liabilities for damages
(10) Liability for watered stocks
(11) Personal liabilities
(12) Responsibility for crimes
(13) Special fact doctrine
(14) Inside information
(15) Contracts
(a) By self-dealing directors with the corporation
(b) Between corporations with
interlocking directors
(16) Executive committee
(a) Creation
(b) Limitations on its powers
(17) Meetings
(a) Regular or special
i. When and where
ii. Notice
(b) Who presides
(c) Quorum
(d) Rule on abstention
j. Capital affairs
(1) Certificate of stock
(a) Nature of the certificate
(b) Uncertificated shares
(c) Negotiability
i. Requirements for valid transfer of stocks
(d) Issuance
i. Full payment
ii. Payment pro-rata
(e) Stock and transfer book
i. Contents
ii. Who may make valid entries
(f) Lost or destroyed certificates
(g) Situs of the shares of stock
(2) Watered stocks
(a) Definition
(b) Liability of directors for watered stocks
(c) Trust fund doctrine for liability for watered stocks
(3) Payment of balance of subscription
(a) Call by board of directors
(b) Notice requirement
(4) Sale of delinquent shares
(a) Effect of delinquency
(b) Call by resolution of the board of directors
(c) Notice of sale
(d) Auction sale
(5) Alienation of shares
(a) Allowable restrictions on the sale of shares
(b) Sale of partially paid shares
(c) Sale of a portion of shares not fully paid
(d) Sale of all of shares not fully paid
(e) Sale of fully paid shares
(f) Requisites of a valid transfer
(g) Involuntary dealings
k. Dissolution and liquidation
(1) Modes of dissolution
(a) Voluntary
i. Where no creditors are affected
ii. Where creditors are affected
iii. By shortening of corporate term
(b) Involuntary
i. By expiration of corporate term
ii. Failure to organize and commence business
within 2 years from incorporation
iii. Legislative dissolution
iv. Dissolution by the SEC on grounds under
existing laws
(2) Methods of liquidation
(a) By the corporation itself
(b) Conveyance to a trustee within a 3-year period
(c) By management committee or rehabilitation
receiver
(d) Liquidation after three years
l. Other corporations
(1) Close corporations
(a) Characteristics of a close corporation
(b) Validity of restrictions on transfer of shares
(c) Issuance or transfer of stock in breach of
qualifying conditions
(d) When board meeting is unnecessary or
improperly held
(e) Preemptive right
(f) Amendment of articles of incorporation
(g) Deadlocks
(2) Non-stock corporations
(a) Definition
(b) Purposes
(c) Treatment of profits
(d) Distribution of assets upon dissolution
(3) Religious corporations
(a) Corporation sole
i. Nationality
ii. Religious societies
(4) Foreign corporations
(a) Bases of authority over foreign corporations
i. Consent
ii. Doctrine of “doing business” (relate to
definition under the Foreign Investments Act,
RA 7042)
(b) Necessity of a license to do business
i. Requisites for issuance of a license
ii. Resident agent
(c) Personality to sue
(d) Suability of foreign corporations
(e) Instances when unlicensed foreign corporations
may be allowed to sue
- Isolated transactions
(f) Grounds for revocation of license
m. Merger and consolidation
(1) Definition and concept
(2) Constituent v. consolidated corporation
(3) Plan of merger or consolidation
(4) Articles of merger or consolidation
(5) Procedure
(6) Effectivity
(7) Limitations
(8) Effects
H. Securities Regulation Code (RA 8799)
1. State policy (purpose)
2. Powers and functions of the SEC
a. Regulatory
b. Adjudicative
3. Securities required to be registered
a. Exempt securities
b. Exempt transactions
4. Procedure for registration of securities
5. Prohibitions on fraud, manipulation and insider trading
a. Manipulation of security prices
b. Short sales
c. Fraudulent transactions
d. Insider trading
6. Protection of investors
a. Tender offer rule
b. Rules on proxy solicitation
c. Disclosure rule
7. Civil liability
I. Banking Laws
1. The New Central Bank Act (RA 7653)
a. State policies
b. Creation of the Bangko Sentral ng Pilipinas (BSP)
c. Responsibility and primary objective
d. Monetary Board
- Powers and functions
e. How the BSP handles banks in distress
(1) Conservatorship
(2) Closure
(3) Receivership
(4) Liquidation
f. How the BSP handles exchange crisis
(1) Legal tender power
(2) Rate of exchange
2. Law on Secrecy of Bank Deposits (RA 1405, as amended)
a. Purpose
b. Prohibited acts
c. Deposits covered
d. Exceptions
e. Garnishment of deposits, including foreign deposits
f. Penalties for violation
3. General Banking Act (RA 8791)
a. Definition and classification of banks
b. Distinction of banks from quasi-banks and trust entities
c. Bank powers and liabilities
(1) Corporate powers
(2) Banking and incidental powers
d. Diligence required of banks
- relevant jurisprudence
e. Nature of bank funds and bank deposits
f. Stipulation on interests
g. Grant of loans and security requirements
(1) Ratio of net worth to total risk assets
(2) Single borrower’s limit
(3) Restrictions on bank exposure to DOSRI (directors,
officers, stockholders and their related interests)
h. Penalties for violations
(1) Fine, imprisonment
(2) Suspension or removal of director or officer
(3) Dissolution of bank
4. Philippine Deposit Insurance Corporation Act
a. Basic policy
b. Concept of insured deposits
c. Liability to depositors
(1) Deposit liabilities required to be insured with PDIC
(2) Commencement of liability
(3) Deposit accounts not entitled to payment
(4) Extent of liability
(5) Determination of insured deposits
(6) Calculation of liability
(a) Per depositor, per capacity rule
(b) Joint accounts
(c) Mode of payment
(d) Effect of payment of insured deposit
(e) Payments of insured deposits as preferred credit
under Art. 2244, Civil Code
(f) Failure to settle claim of insured depositor
(g) Failure of depositor to claim insured deposits
i. Examination of banks and deposit accounts
ii. Prohibition against splitting of deposits
iii. Prohibition against issuances of TROs, etc.
J. Intellectual Property Law (excluding Implementing Rules and Regulations)
1. Intellectual Property Rights in general
a. Intellectual property rights
b. Differences between copyrights, trademarks and patent
c. Technology transfer arrangements
2. Patents
a. Patentable inventions
b. Non-patentable inventions
c. Ownership of a patent
(1) Right to a patent
(2) First-to-file rule
(3) Inventions created pursuant to a Commission
(4) Right of priority
d. Grounds for cancellation of a patent
e. Remedy of the true and actual inventor
f. Rights conferred by a patent
g. Limitations of patent rights
(1) Prior user
(2) Use by the government
h. Patent infringement
(1) Tests in patent infringement
(a) Literal infringement
(b) Doctrine of equivalents
(2) Civil and criminal action
(3) Prescriptive period
(4) Defenses in action for infringement
i. Licensing
(1) Voluntary
(2) Compulsory
j. Assignment and transmission of rights
3. Trademarks
a. Definitions of marks, collective marks, trade names
b. Acquisition of ownership of mark
c. Acquisition of ownership of trade name
d. Non-registrable marks
e. Prior use of mark as a requirement
f. Tests to determine confusing similarity between marks
(1) Dominancy test
(2) Holistic test
g. Well-known marks
h. Rights conferred by registration
i. Use by third parties of names, etc. similar to registered
mark
j. Infringement and remedies
(1) Trademark infringement
(2) Damages
(3) Requirement of Notice
k. Unfair competition
l. Trade names or business names
m. Collective marks
n. Criminal penalties for infringement, unfair competition,
false designation of origin, and false description or
misrepresentation
4. Copyrights
a. Basic principles, Secs. 172.2, 175, and 181
b. Copyrightable works
(1) Original works
(2) Derivative works
c. Non-copyrightable works
d. Rights of copyright owner
e. Rules on ownership of copyright
f. Limitations on copyright
(1) Doctrine of fair use
(2) Copyright infringement
(a) Remedies
(b) Criminal penalties
K. Special Laws
1. The Chattel Mortgage Law (Act 1508 in rel. to Arts. 1484, 1485, 2140 and 2141 of the
Civil Code)
a. Essential requisites
b. Formal requisites
c. Registration, when and where
d. After-acquired property
e. After-incurred obligation
f. Right of junior mortgagee
g. Foreclosure procedure
h. Redemption
i. Claim for deficiency
(1) General rule
(2) Exception
(3) Article 1484
2. Real Estate Mortgage Law (Act 3135, as amended by RA 4118)
a. Coverage
b. Remedies available to mortgagee upon default of the
mortgagor
c. Need for special power of attorney
d. Authority to foreclose extrajudicially
e. Procedure
(1) Where to file
(2) Where to sell
(3) Posting requirement
(4) Publication requirement
(a) Sufficiency of newspaper publication
(b) Need for republication in case of postponement
(c) Personal notice to the mortgagor when and when
not needed
f. Possession by purchaser of foreclosed property
g. Remedy of debtor if foreclosure is not proper
h. Redemption
(1) Who may redeem
(2) Amount of Redemption price
(3) Period for redemption
(4) Effect of pendency of action for annulment of sale
i. Writ of possession
(1) Ministerial duty of the court
(2) Enforcement against third parties
(3) Pendency of action for annulment of sale
j. Annulment of sale
3. Truth in Lending Act (RA 3765)
a. Purpose
b. Obligation of creditors to person to whom credit is
extended
c. Covered and excluded transactions
d. Consequences of non-compliance with obligation
4. Anti-Money Laundering Law (RA 9160, as amended by RA 9194)
a. Policy of the law
b. Covered institutions
c. Obligations of covered institutions
d. Covered transactions
e. Suspicious transactions
f. When is money laundering committed
g. Unlawful activities or predicate crimes
h. Anti-Money Laundering Council (AMLC)
i. Functions
j. Freezing of monetary instrument or property
k. Authority to inquire into bank deposits
5. Foreign Investments Act (RA 7042)
a. Policy of the law
b. Definition of terms
(1) Foreign investment
(2) “Doing business” in the Philippines
(3) Export enterprise
(4) Domestic market enterprise
c. Registration of investments of non-Philippine nationals
d. Foreign investments in export enterprises
e. Foreign investments in domestic market enterprises
f. Foreign Investment Negative List
should
subjects.
reviewing
laws,
before they
distinguished
1
2011 BAR COVERAGE FOR TAXATION
I. General Principles of Taxation
A. Definition and Concept of Taxation
B. Nature of Taxation
C. Characteristics of Taxation
D. Power of Taxation Compared With Other Powers
1. Police Power
2. Power of Eminent Domain
E. Purpose of Taxation
1. Revenue-raising
2. Non-revenue/special or regulatory
F. Principles of Sound Tax System
1. Fiscal Adequacy
2. Administrative Feasibility
3. Theoretical Justice
G. Theory and Basis of Taxation
1. Lifeblood Theory
2. Necessity Theory
3. Benefits-Protection Theory (Symbiotic Relationship)
4. Jurisdiction over subject and objects
H. Doctrines in Taxation
1. Prospectivity of tax laws
2. Imprescriptibility
3. Double taxation
a. Strict sense
b. Broad sense
c. Constitutionality of double taxation
d. Modes of eliminating double taxation
4. Escape from taxation
a. Shifting of tax burden
1) Ways of shifting the tax burden
2) Taxes that can be shifted
3) Meaning of impact and incidence of taxation
b. Tax avoidance
c. Tax evasion
5. Exemption from taxation
2
a. Meaning of exemption from taxation
b. Nature of tax exemption
c. Kinds of tax exemption
1) Express
2) Implied
3) Contractual
d. Rationale/grounds for exemption
e. Revocation of tax exemption
6. Compensation and Set-off
7. Compromise
8. Tax amnesty
a. Definition
b. Distinguished from tax exemption
9. Construction and Interpretation of:
a. Tax laws
1) General Rule
2) Exception
b. Tax exemption and exclusion
1) General Rule
2) Exception
c. Tax rules and regulations
1) General rule only
d. Penal provisions of tax laws
e. Non-retroactive application to taxpayers
1) Exceptions
I. Scope and Limitation of Taxation
1. Inherent Limitations
a. Public Purpose
b. Inherently Legislative
1) General Rule
2) Exceptions
a) Delegation to local governments
b) Delegation to the President
c) Delegation to administrative agencies
c. Territorial
1) Situs of Taxation
a) Meaning
b) Situs of Income Tax
1) From sources within the Philippines
2) From sources without the Philippines
3) Income partly within and partly without the
Philippines
c) Situs of Property Taxes
(1) Taxes on Real Property
3
(2) Taxes on Personal Property
d) Situs of Excise Tax
(1) Estate Tax
(2) Donor’s Tax
e) Situs of Business Tax
(1) Sale of Real Property
(2) Sale of Personal Property
(3) VAT
d. International Comity
e. Exemption of Government Entities, Agencies, and
Instrumentalities
2. Constitutional Limitations
a. Provisions Directly Affecting Taxation
1) Prohibition against imprisonment for non-payment of poll
tax
2) Uniformity and equality of taxation
3) Grant by Congress of authority to the President to impose
tariff rates
4) Prohibition against taxation of religious, charitable
entities,
and educational entities
5) Prohibition against taxation of non-stock, non-profit
institutions
6) Majority vote of Congress for grant of tax exemption
7) Prohibition on use of tax levied for special purpose
8) President’s veto power on appropriation, revenue, tariff
bills
9) Non-impairment of jurisdiction of the Supreme Court
10) Grant of power to the local government units to create
its
own sources of revenue
11) Flexible tariff clause
12) Exemption from real property taxes
13) No appropriation or use of public money for religious
purposes
b. Provisions Indirectly Affecting Taxation
1) Due process
2) Equal protection
3) Religious freedom
4) Non-impairment of obligations of contracts
J. Stages of Taxation
1. Levy
2. Assessment and Collection
3. Payment
4. Refund
4
K. Definition, Nature, and Characteristics of Taxes
L. Requisites of a valid tax
M. Tax as distinguished from other forms of exactions
1. Tariff
2. Toll
3. License fee
4. Special assessment
5. Debt
N. Kinds of Taxes
1. As to object
a. Personal, capitation, or poll tax
b. Property tax
c. Privilege tax
2. As to burden or incidence
a. Direct
b. Indirect
3. As to tax rates
a. Specific
b. Ad valorem
c. Mixed
4. As to purposes
a. General or fiscal
b. Special, regulatory, or sumptuary
5. As to scope or authority to impose
a. National – internal revenue taxes
b. Local – real property tax, municipal tax
6. As to graduation
a. Progressive
b. Regressive
c. Proportionate
II. National Internal Revenue Code of 1997 as amended
(NIRC)
A. Income Taxation
1. Income Tax Systems
a. Global Tax System
b. Schedular Tax System
c. Semi-schedular or semi-global tax system
2. Features of the Philippine Income Tax Law
a. Direct tax
b. Progressive
5
c. Comprehensive
d. Semi-schedular or semi-global tax system
3. Criteria in Imposing Philippine Income Tax
a. Citizenship Principle
b. Residence Principle
c. Source Principle
4. Types of Philippine Income Tax
5. Taxable Period
a. Calendar Period
b. Fiscal Period
c. Short Period
6. Kinds of Taxpayers
a. Individual Taxpayers
1) Citizens
a) Resident citizens
b) Non-resident citizens
2) Aliens
a) Resident aliens
b) Non-resident aliens
(1) Engaged in trade or business
(2) Not engaged in trade or business
3) Special Class of Individual Employees
a) Minimum wage earner
b. Corporations
1) Domestic corporations
2) Foreign corporations
(1) Resident foreign corporations
(2) Non-resident foreign corporations
c. Partnerships
d. General Professional Partnerships
e. Estates and Trusts
f. Co-ownerships
7. Income Taxation
a. Definition
b. Nature
c. General principles
8. Income
a. Definition
b. Nature
6
c. When income is taxable
1) Existence of income
2) Realization of income
a) Tests of Realization
b) Actual vis-à-vis Constructive receipt
3) Recognition of income
4) Methods of accounting
a) Cash method vis-à-vis Accrual method
b) Installment payment vis-à-vis Deferred payment vis-àvis
Percentage completion (in long term contracts)
d. Tests in determining whether income is earned for tax
purposes
1) Realization test
2) Claim of right doctrine or Doctrine of ownership,
command, or control
3) Economic benefit test, Doctrine of proprietary interest
4) Severance test
9. Gross Income
a. Definition
b. Concept of income from whatever source derived
c. Gross Income vis-à-vis Net Income vis-à-vis Taxable
Income
d. Classification of Income as to Source
1) Gross income and taxable income from sources within the
Philippines
2) Gross income and taxable income from sources without
the
Philippines
3) Income partly within or partly without the Philippines
d. Sources of income subject to tax
1) Compensation Income
2) Fringe Benefits
a) Special treatment of fringe benefits
b) Definition
c) Taxable and non-taxable fringe benefits
3) Professional Income
4) Income from Business
5) Income from Dealings in Property
a) Types of Properties
(1) Ordinary assets
(2) Capital assets
b) Types of Gains from dealings in property
(1) Ordinary income vis-à-vis Capital gain
(2) Actual gain vis-à-vis Presumed gain
(3) Long term capital gain vis-à-vis Short term capital
gain
7
(4) Net capital gain, Net capital loss
(5) Computation of the amount of gain or loss
(a) Cost or basis of the property sold
(b) Cost or basis of the property exchanged in
corporate readjustment
[1] Merger
[2] Consolidation
[3] Transfer to a controlled corporation (tax-free
exchanges)
(c) Recognition of gain or loss in exchange of
property
[1] General rule
[a] Where no gain or loss shall be recognized
[2] Exceptions
[a] Meaning of merger, consolidation, control
securities
[b] Transfer of a controlled corporation
(6) Income tax treatment of capital loss
(a) Capital loss limitation rule (applicable to both
corporations and individuals)
(b) Net loss carry-over rule (applicable only to
individuals)
(7) Dealings in real property situated in the Philippines
(8) Dealings in shares of stock of Philippine
corporations
(a) Shares listed and traded in the stock exchange
(b) Shares not listed and traded in the stock exchange
(9) Sale of principal residence
6) Passive Investment Income
a) Interest Income
b) Dividend Income
(1) Cash dividend
(2) Stock dividend
(3) Property dividend
(4) Liquidating dividend
c) Royalty Income
d) Rental Income
(1) Lease of personal property
(2) Lease of real property
(3) Tax treatment of
(a) Leasehold improvements by lessee
(b) VAT added to rental/paid by the lessee
(c) Advance rental/long term lease
7) Annuities, Proceeds from life insurance or other types of
insurance
8
8) Prizes and awards
9) Pensions, retirement benefit, or separation pay
10) Income from any source whatever
a) Forgiveness of indebtedness
b) Recovery of accounts previously written off
c) Receipt of tax refunds or credit
d) Income from any source whatever
e. Source rules in determining income from within and
without
1) Interests
2) Dividends
3) Services
4) Rentals
5) Royalties
6) Sale of real property
7) Sale of personal property
8) Shares of stock of domestic corporation
f. Situs of Income Taxation (See page 2 under Inherent
Limitations, Territorial)
g. Exclusions from Gross Income
1) Rationale for the exclusions
2) Taxpayers who may avail of the exclusions
3) Exclusions distinguished from deductions and tax credit
4) Under the Constitution
a) Income derived by the government or its political
subdivisions from the exercise of any essential
governmental function
5) Under the Tax Code
a) Proceeds of life insurance policies
b) Return of premium paid
c) Amounts received under life insurance, endowment or
annuity contracts
d) Value of property acquired by gift, bequest, devise or
descent
e) Amount received through accident or health insurance
f) Income exempt under tax treaty
g) Retirement benefits, pensions, gratuities, etc.
h) Winnings, prizes, and awards, including those in sports
competition
6) Under a Tax Treaty
7) Under Special Laws
h. Deductions from Gross Income
1) General rules
a) Deductions must be paid or incurred in connection with
the taxpayer’s trade, business or profession
9
b) Deductions must be supported by adequate receipts or
invoices (except standard deduction)
2) Return of capital (cost of sales or services)
a) Sale of inventory of goods by manufacturers and dealers
of properties
b) Sale of stock in trade by a real estate dealer and dealer in
securities
c) Sale of services
3) Itemized deductions
a) Expenses
(1) Requisites for deductibility
(a) Nature: Ordinary and necessary
(b) Paid and incurred during taxable year
(2) Salaries, wages and other forms of compensation for
personal services actually rendered, including the
grossed-up monetary value of the fringe benefit
subjected to fringe benefit tax which tax should have
been paid
(3) Traveling/Transportation expenses
(4) Cost of materials
(5) Rentals and/or other payments for use or possession
of property
(6) Repairs and maintenance
(7) Expenses under lease agreements
(8) Expenses for professionals
(9) Entertainment expenses
(10) Political campaign expenses
(11) Training expenses
b) Interest
(2) Non-deductible interest expense
(3) Interest subject to special rules
(a) Interest paid in advance
(b) Interest periodically amortized
(c) Interest expense incurred to acquire property for
use in trade/business/profession
c) Taxes
(2) Non-deductible taxes
(3) Treatments of surcharges/interests/fines for
delinquency
(4) Treatment of special assessment
(5) Tax credit vis-à-vis deduction
d) Losses
10
(2) Other types of losses
(a) Capital losses
(b) Securities becoming worthless
(c) Losses on wash sales of stocks or securities
(d) Wagering losses
(e) NOLCO
e) Bad debts
f) Depreciation
(2) Methods of computing depreciation allowance
(a) Straight-line method
(b) Declining-balance method
(c) Sum-of-the-years-digit method
g) Charitable and other contributions
(2) Amount that may be deducted
h) Contributions to pension trusts
4) Optional standard deduction
a) Individuals, except non-resident aliens
b) Corporations, except non-resident foreign corporations
5) Personal and additional exemption (Republic Act 9504
Minimum Wage Earner Law)
a) Basic personal exemptions
b) Additional exemptions for taxpayer with dependents
c) Status-at-the-end-of-the-year rule
6) Items not deductible
a) General rules
b) Personal, living or family expenses
c) Amount paid for new buildings or for permanent
improvements (capital expenditures)
d) Amount expended in restoring property (major repairs)
e) Premiums paid on life insurance policy covering life or
any other officer or employee financially interested
f) Interest expense, bad debts, and losses from sales of
property between related parties
g) Losses from sales or exchange or property
h) Non-deductible interest
i) Non –deductible taxes
j) Non-deductible losses
k) Losses from wash sales of stock or securities
i. Exempt Corporations
11
10. Taxation of Resident Citizens, Non-resident Citizens, and
Resident Aliens
a. General rule: Resident citizens – Taxable on income from
all
sources within and without the Philippines
b. Taxation on Compensation Income
1) Inclusions
a) Monetary compensation
(1) Regular salary/wage
(2) Separation pay/retirement benefit not otherwise
exempt
(3) Bonuses, 13th month pay, and other benefits not
exempt
(4) Director’s fees
b) Non-monetary compensation
(1) Fringe benefit not subject tax
2) Exclusions
a) Fringe benefit subject to tax
b) De minimis benefits
c) 13th month pay and other benefits and payments
specifically excluded from taxable compensation income
3) Deductions
a) Personal exemptions and additional exemptions
b) Health and hospitalization insurance
c) Taxation of compensation income of a minimum wage
earner
(1) Definition of Statutory Minimum Wage
(2) Definition of Minimum Wage Earner
(3) Income also subject to tax exemption: holiday pay,
overtime pay, night shift differential, and hazard pay
c. Taxation of Business Income/Income from Practice of
Profession
d. Taxation of Passive Income
1) Passive income subject to final tax
a) Interest income
b) Royalties
c) Dividends from domestic corporation
d) Prizes and other winnings
2) Passive income not subject to final tax
e. Taxation of capital gains
1) Income from sale of shares of stock of a Philippine
corporation
a) Shares traded and listed in the stock exchange
b) Shares not listed and traded in the stock exchange
2) Income from the sale of real property situated in the
Philippines
12
3) Income from the sale, exchange, or other disposition of
other capital assets
11. Taxation of Non-resident Aliens Engaged in Trade or
Business
a. General rules
b. Cash and/or property dividends
c. Capital gains
12. Exclude Non-resident Aliens Not Engaged in Trade or
Business
13. Individual Taxpayers Exempt from Income Tax
a. Senior citizens
b. Exemptions granted under international agreements
14. Taxation of Domestic Corporations
a. Tax payable
1) Regular tax
2) Minimum corporate income tax (MCIT)
a) Imposition of MCIT
b) Carry forward of excess minimum tax
c) Relief from the MCIT under certain conditions
d) Corporations exempt from the MCIT
e) Applicability of the MCIT where a corporation is
governed both under the regular tax system and a
special income tax system
b. Allowable deductions
1) Itemized deductions
2) Optional standard deduction
c. Taxation of Passive Income
1) Passive income subject to tax
a) Interest from deposits and yield or any other monetary
benefit from deposit substitutes and from trust funds
and similar arrangements and royalties
b) Capital gains from the sale of shares of stock not traded
in the stock exchange
c) Income derived under the expanded foreign currency
deposit system
d) Intercorporate dividends
e) Capital gains realized from the sale, exchange, or
disposition of lands and/or buildings
2) Passive income not subject to tax
d. Taxation of Capital Gains
1) Income from sale of shares of stock
2) Income from the sale of real property situated in the
Philippine
13
3) Income from the sale, exchange, or other disposition of
other capital assets
e. Tax on proprietary educational institutions and hospitals
f. Tax on government-owned or controlled corporations,
agencies or instrumentalities
15. Taxation of Resident Foreign Corporations
a. General rule
b. With respect to their income from sources within the
Philippines
c. Minimum corporate income tax
d. Tax on certain income
(1) Interest from deposits and yield or any other monetary
benefit from deposit substitutes, trust funds and similar
arrangements and royalties
(2) Income derived under the expanded foreign currency
deposit system
(3) Capital gain from sale of shares of stock not traded in the
stock exchange
(4) Intercorporate dividends
e. Exclude:
(1) International carrier
(2) Offshore banking units
(3) Branch profits remittances
(4) Regional or area headquarters and Regional operating
headquarters of multinational companies
16. Taxation of Non-resident Foreign Corporations
a. General rule
b. Tax on certain income
(1) Interest on foreign loans
(2) Intercorporate dividends
(3) Capital gains from sale of shares of stock not traded in
the
stock exchange
c. Exclude:
(1) Non-resident cinematographic film owner, lessor or
distributor
(2) Non-resident owner or lessor of vessels chartered by
Philippine nationals
(3) Non-resident owner or lessor of aircraft machineries and
other equipment
17. Improperly Accumulated Earnings of Corporations
18. Exemption from tax on corporations
19. Taxation of Partnerships
14
20. Taxation of General Professional Partnerships
21. Taxation on Estates and Trusts
a) Application
b) Exception
c) Determination of tax
1) Consolidation of income of two or more trusts
2) Taxable income
3) Revocable trusts
4) Income for benefit of grantor
5) Meaning of “in the discretion of the grantor”
22. Withholding tax
a. Concept
b. Kinds
1) Withholding of final tax o certain incomes
2) Withholding of creditable tax at source
c. Withholding on wages
1) Requirement for withholding
2) Tax paid by recipient
3) Refunds or credits
4) Year-end adjustment
5) Liability for tax
d. Withholding of VAT
e. Filing of return and payment of taxes withheld
1) Return and payment in case of government employees
2) Statements and returns
f. Final withholding tax at source
g. Creditable withholding tax
1) Expanded withholding tax
2) Withholding tax on compensation
h. Fringe benefit tax
B. Estate Tax
1. Basic principles
2. Definition
3. Nature
4. Purpose or object
5. Time and transfer of properties
6. Classification of decedent
7. Gross estate vis-à-vis Net estate
8. Determination of gross estate and net estate
9. Composition of gross estate
10. Items to be included in gross estate
11. Deductions from estate
12. Exclusions from estate
15
13. Tax credit for estate taxes paid in a foreign country
14. Exemption of certain acquisitions and transmissions
15. Filing of notice of death
16. Estate tax return
C. Donor’s Tax
1. Basic principles
2. Definition
3. Nature
4. Purpose or object
5. Requisites of valid donation
6. Transfers which may be constituted as donation
a. Sale/exchange/transfer of property for insufficient
consideration
b. Condonation/remission of debt
7. Transfer for less than adequate and full consideration
8. Classification of donor
9. Determination of gross gift
10. Composition of gross gift
11. Valuation of gifts made in property
12. Tax credit for donor’s taxes paid in a foreign country
13. Exemptions of gifts from donor’s tax
14. Person liable
15. Tax basis
D. Value-Added Tax (VAT)
1. Concept
2. Characteristics
3. Impact of tax
4. Incidence of tax
5. Tax credit method
6. Destination principle
7. Persons liable
8. VAT on sale of goods or properties
a. Requisites of taxability of sale of goods or properties
9. Zero-rated sales of goods or properties, and effectively
zerorated
sales of goods or properties
10. Transactions deemed sale
a. Transfer, use or consumption not in the course of business
of
goods/properties originally intended for sale or use in the
course of business
b. Distribution or transfer to shareholders, investors or
creditors
c. Consignment of goods if actual sale not made within 60
days
from date of consignment
16
d. Retirement from or cessation of business with respect to
inventories on hand
11. Change or cessation of status as VAT-registered person
a. Subject to VAT
1) Change of business activity from VAT taxable status to
VAT-exempt status
2) Approval of request for cancellation of a registration due
to
reversion to exempt status
3) Approval of request for cancellation of registration due to
desire to revert to exempt status after lapse of 3 consecutive
years
b. Not subject to VAT
1) Change of control of a corporation
2) Change in the trade or corporate name
3) Merger or consolidation of corporations
12. VAT on importation of goods
a. Transfer of goods by tax exempt persons
13. VAT on sale of service and use or lease of properties
a. Requisites for taxability
14. Zero-rated sale of services
15. VAT exempt transactions
a. VAT exempt transactions, in general
b. Exempt transaction, enumerated
16. Input tax and output tax, defined
17. Sources of input tax
a. Purchase or importation of goods
b. Purchase of real properties for which a VAT has actually
been
paid
c. Purchase of services in which VAT has actually been paid
d. Transactions deemed sale
e. Transitional input tax
f. Presumptive input tax
g. Transitional input tax credits allowed under the transitory
and other provisions of the regulations
18. Persons who can avail of input tax credit
19. Determination of output/input tax; VAT payable; Excess
input
tax credits
a. Determination of output tax
b. Determination of input tax creditable
c. Allocation of input tax on mixed transactions
d. Determination of the output tax and VAT payable and
computation of VAT payable or excess tax credits
20. Substantiation of input tax credits
21. Refund or tax credit of excess input tax
17
a. Who may claim for refund/apply for issuance of tax credit
certificate (TCC)
b. Period to file claim/apply for issuance of TCC
c. Manner of giving refund
d. Destination principle or Cross-border doctrine
22. Invoicing requirements
a. Invoicing requirements in general
b. Invoicing and recording deemed sale transactions
c. Consequences of issuing erroneous VAT invoice or VAT
official receipt
23. Filing of return and payment
24. Withholding of final VAT on sales to government
E. Compliance Requirements (Internal Revenue Taxes)
1. Administrative requirements
a. Registration requirements
1) Annual registration fee
2) Registration of each type of internal revenue tax
3) Transfer of registration
4) Other updates
5) Cancellation of registration
6) Power of the Commissioner to suspend the business
operations of any person who fails to register
b. Persons required to register for VAT
1) Optional registration for VAT of exempt person
2) Cancellation of VAT registration
3) Changes in or cessation of status of a VAT-registered
person
c. Supplying taxpayer identification number (TIN)
d. Issuance of receipts or sales or commercial invoices
1) Printing of receipts or sales or commercial invoices
2) Invoicing requirements for VAT
a) Information contained in the VAT invoice or VAT
official receipt
b) Consequences of issuing erroneous VAT invoice or
official receipts
e. Exhibition of certificate of payment at place of business
f. Continuation of business of deceased person
g. Removal of business to other location
2. Tax returns
a. Income Tax Returns
1) Individual Tax Returns
a) Filing of individual tax returns
(1) Who are required to file
(a) Return of husband and wife
18
(b) Return of parent to include income of children
(c) Return of persons under disability
(2) Who are not required to file
b) Where to file
c) When to file
2) Corporate Returns
a) Requirement for filing returns
(1) Declaration of quarterly corporate income tax
(a) Place of filing
(b) Time of fling
(2) Final adjustment return
(a) Place of filing
(b) Time of filing
(3) Taxable year of corporations
(4) Extension of time to file return
b) Return of corporation contemplating dissolution or
reorganization
c) Return on capital gains realized from sale of shares of
stock not traded in the local stock exchange
3) Returns of receivers, trustees in bankruptcy or assignees
4) Returns of general partnerships
5) Fiduciary returns
b. Estate Tax Returns
1) Notice of death to be filed
2) Estate tax returns
a) Requirements
b) Time of filing and extension of time
c) Place of filing
3) Discharge of executor or administrator from personal
liability
a) Definition of deficiency
c. Donor’s Tax Returns
1) Requirements
2) Time and place of filing
d. VAT Returns
1) In general
2) Where to file the return
e. Withholding Tax Returns
1) Quarterly returns and payments of taxes withheld
2) Annual information return
3. Tax payments
a. Income Taxes
1) Payment, in general; time of payment
2) Installment payment
3) Payment of capital gains tax
19
b. Estate Taxes
1) Time of payment
a) Extension of time
2) Liability for payment
a) Discharge of executor or administrator from personal
liability
b) Definition of deficiency
3) Payment before delivery by executor or administrator
a) Payment of tax antecedent to the transfer of shares,
bonds or rights
4) Duties of certain officers and debtors
5) Restitution of tax upon satisfaction of outstanding
obligations
c. Donor’s Taxes
1) Time and place of payment
d. VAT
1) Payment of VAT
2) Where to pay the VAT
F. Tax Remedies under the NIRC
1. Taxpayer’s Remedies
a. Assessment
1) Concept of assessment
a) Requisites for valid assessment
b) Constructive methods of income determination
c) Inventory method for income determination
d) Jeopardy assessment
e) Tax delinquency and tax deficiency
2) Power of the Commissioner to make assessments and
prescribe additional requirements for tax administration
and enforcement
a) Power of the Commissioner to obtain information, and
to summon/examine, and take testimony of persons
3) When assessment is made
a) Prescriptive period for assessment
(1) False, fraudulent, and non-filing of returns
b) Suspension of running of statute of limitations
4) General provisions on additions to the tax
a) Civil penalties
b) Interest
5) Assessment process
a) Tax audit
b) Notice of informal conference
c) Issuance of preliminary assessment notice (PAN)
d) Notice of informal conference
20
e) Issuance of preliminary assessment notice (PAN)
f) Exceptions to Issuance of PAN
g) Reply to PAN
h) Issuance of formal letter of demand and assessment
notice/final assessment notice
i) Disputed assessment
j) Administrative decision on a disputed assessment
6) Protesting assessment
a) Protest of assessment by taxpayer
(1) Protested assessment
(2) When to file a protest
(3) Forms of protest
b) Submission of documents within 60 days from filing of
protest
c) Effect of failure to protest
7) Rendition of decision by Commissioner
a) Denial of protest
(1) CIR’s actions equivalent to denial of protest
(a) Filing of criminal action against taxpayer
(b) Issuing a warrant of distraint and levy
(2) Inaction by Commissioner
8) Remedies of taxpayer to action by Commissioner
a) In case of denial of protest
b) In case of inaction by Commissioner within 180 days
from submission of documents
c) Effect of failure to appeal
b. Collection
1) Requisites
2) Prescriptive periods
3) Distraint of personal property including garnishment
a) Summary remedy of distraint of personal property
(1) Procedure for distraint and garnishment
(2) Sale of property distrained and disposition of
proceeds
(a) Release of distrained property upon payment
prior to sale
(3) Purchase by the government at sale upon distraint
(4) Report of sale to BIR
(5) Constructive distraint to protect the interest of the
government
4) Summary remedy of levy on real property
a) Advertisement and sale
b) Redemption of property sold
c) Final deed of purchaser
5) Forfeiture to government for want of bidder
21
a) Remedy of enforcement of forfeitures
(1) Action to contest forfeiture of chattel
b) Resale of real estate taken for taxes
c) When property to be sold or destroyed
d) Disposition of funds recovered in legal proceedings or
obtained from forfeiture
6) Further distraint or levy
7) Tax lien
8) Compromise
a) Authority of the Commissioner to compromise and
abate taxes
9) Civil and criminal actions
a) Suit to recover tax based on false or fraudulent returns
c. Refund
1) Grounds and requisites for refund
2) Requirements for refund as laid down by cases
a) Necessity of written claim for refund
b) Claim containing a categorical demand for
reimbursement
c) Filing of administrative claim for refund and the
suit/proceeding before the CTA within 2 years from
date of payment regardless of any supervening cause
3) Legal basis of tax refunds
4) Statutory basis for tax refund under the Tax Code
a) Scope of claims for refund
b) Necessity of proof for claim or refund
c) Burden of proof for claim of refund
d) Nature of erroneously paid tax/illegally assessed
collected
e) Tax refund vis-à-vis tax credit
f) Essential requisites for claim of refund
5) Who may claim/apply for tax refund/tax credit
a) Taxpayer/withholding agents of non-resident foreign
corporation
6) Prescriptive period for recovery of tax erroneously or
illegally collected
7) Other consideration affecting tax refunds
2. Government Remedies
a. Administrative remedies
1) Tax lien
2) Levy and sale of real property
3) Forfeiture of real property to the government for want of
bidder
4) Further distraint and levy
22
5) Suspension of business operation
6) Non-availability of injunction to restrain collection of tax
b. Judicial remedies
3. Statutory Offenses and Penalties
a. Civil penalties
1) Surcharge
2) Interest
a) In General
b) Deficiency interest
c) Delinquency interest
d) Interest on extended payment
4. Compromise and Abatement of taxes
a. Compromise
b. Abatement
G. Organization and Function of the Bureau of Internal
Revenue
1. Rule-making authority of the Secretary of Finance
a. Authority of secretary of finance to promulgate rules and
regulations
b. Specific provisions to be contained in rules and
regulations
c. Non-retroactivity of rulings
2. Power of the Commissioner to suspend the business
operation of
a taxpayer
III. Local Government Code of 1991, as amended
A. Local Government Taxation
1. Fundamental principles
2. Nature and source of taxing power
a. Grant of local taxing power under the Local Government
Code
b. Authority to prescribe penalties for tax violations
c. Authority to grant local tax exemptions
d. Withdrawal of exemptions
e. Authority to adjust local tax rates
f. Residual taxing power of local governments
g. Authority to issue local tax ordinances
3. Local taxing authority
a. Power to create revenues exercised thru LGUs
b. Procedure for approval and effectivity of tax ordinances
4. Scope of taxing power
5. Specific taxing power of local government unit (LGUs)
a. Taxing powers of provinces
1) Tax on transfer of real property ownership
2) Tax on business of printing and publication
23
3) Franchise tax
4) Tax on sand, gravel and other quarry services
5) Professional tax
6) Amusement tax
7) Tax on delivery truck/van
b. Taxing powers of cities
c. Taxing powers of municipalities
1) Tax on various types of businesses
2) Ceiling on business tax impossible on municipalities within
Metro Manila
3) Tax on retirement on business
4) Rules on payment of business tax
5) Fees and charges for regulation & licensing
6) Situs of tax collected
d. Taxing powers of barangays
e. Common revenue raising powers
1) Service fees and charges
2) Public utility charges
3) Toll fess or charges
f. Community tax
6. Common limitations on the taxing powers of LGUs
7. Collection of business tax
a. Tax period and manner of payment
b. Accrual of tax
c. Time of payment
d. Penalties on unpaid taxes, fees or charges
e. Authority of treasurer in collection and inspection of books
8. Taxpayer’s remedies
a. Periods of assessment and collection of local taxes, fees or
charges
b. Protest of assessment
c. Claim for refund of tax credit for erroneously or illegally
collected tax, fee or charge
9. Civil remedies by the LGU for collection of revenues
a. Local government’s lien for delinquent taxes, fees or
charges
b. Civil remedies, in general
1) Administrative action
2) Judicial action
c. Procedure for administrative action
1) Distraint of personal property
2) Levy of real property, procedure
3) Further distraint or levy
4) Exemption of personal property from distraint or levy
5) Penalty on local treasurer for failure to issue and execute
warrant of distraint or levy
24
d. Procedure for judicial action
B. Real Property Taxation
1. Fundamental principles
2. Nature of real property tax
3. Imposition of real property tax
a. Power to levy real property tax
b. Exemption from real property tax
4. Appraisal and assessment of real property tax
a. Rule on appraisal of real property at fair market value
b. Declaration of real property
c. Listing of real property in assessment rolls
d. Preparation of schedules of fair market value
1) Authority of assessor to take evidence
2) Amendment of schedule of fair market value
e. Classes of real property
f. Actual use of property as basis of assessment
g. Assessment of real property
1) Assessment levels
2) General revisions of assessments and property
classification
3) Date of effectivity of assessment or reassessment
4) Assessment of property subject to back taxes
5) Notification of new or revised assessment
h. Appraisal and assessment of machinery
5. Collection of real property tax
a. Date of accrual of real property tax
b. Collection of tax
1) Collecting authority
2) Duty of assessor to furnish local treasurer with
assessment
rolls
3) Notice of time for collection of tax
c. Periods within which to collect real property tax
d. Special rules on payment
1) Payment of real property tax in installments
2) Interests on unpaid real property tax
3) Condonation of real property tax
e. Remedies of LGUs for collection of real property tax
1) Issuance of notice of delinquency for real property tax
payment
2) Local government’s lien
3) Remedies in general
4) Resale of real estate taken for taxes, fees or charges
5) Further levy until full payment of amount due
6. Refund or credit of real property tax
25
a. Payment under protest
b. Repayment of excessive collections
7. Taxpayer’s remedies
a. Contesting an assessment of value of real property
1) Appeal to the Local Board of Assessment Appeals (LBAA)
2) Appeal to the Central Board of Assessment Appeals
(CBAA)
3) Effect of payment of tax
b. Payment of real property under protest
1) File protest with local treasurer
2) Appeal to the LBSS
3) Appeal to the CBAA
4) Appeal to the CTA
5) Appeal to the SC
IV. Tariff and Customs Code of 1978, as amended (TCC)
A. Tariff and duties, defined
B. General rule: All imported articles are subject to duty.
Importation
by the government taxable.
C. Purpose for imposition
D. Flexible tariff clause
E. Requirements of importation
1. Beginning and ending of importation
2. Obligations of importer
a. Cargo manifest
b. Import entry
c. Declaration of correct weight or value
d. Liability for payment of duties
e. Liquidation of duties
f. Keeping of records
F. Importation in violation of TCC
1. Smuggling
2. Other fraudulent practices
G. Classification of goods
1. Taxable importation
2. Prohibited importation
3. Conditionally-free importation
H. Classification of duties
1. Ordinary/Regular duties
a. Ad valorem; Methods of valuation
1) Transaction value
2) Transaction value of identical goods
3) Transaction value of similar goods
4) Deductive value
5) Computed value
26
6) Fallback value
b. Specific
2. Special duties
a. Dumping duties
b. Countervailing duties
c. Marking duties
d. Retaliatory/Discriminatory duties
e. Safeguard
I. Drawbacks
J. Remedies
1. Government
a. Administrative/Extrajudicial
1) Search, seizure, forfeiture, arrest
b. Judicial
1) Rules on appeal including jurisdiction
2. Taxpayer
a. Protest
b. Abandonment
c. Abatement and refund
V. Judicial Remedies; Republic Act 1125 The Act that Created
the Court of
Tax Appeals (CTA), as amended, and the Revised Rules of
the Court of
Tax Appeals
A. Jurisdiction of the Court of Tax Appeals
1. Exclusive appellate jurisdiction over civil tax cases
a. Cases within the jurisdiction of the Court en banc
b. Cases within the jurisdiction of the Court in divisions
2. Criminal cases
a. Exclusive original jurisdiction
b. Exclusive appellate jurisdiction in criminal cases
B. Judicial Procedures
1. Judicial action for collection of taxes
a. Internal revenue taxes
b. Local taxes
1) Prescriptive period
2. Civil cases
a. Who may appeal, mode of appeal, effect of appeal
1) Suspension of collection of tax
a) Injunction not available to restrain collection
2) Taking of evidence
3) Motion for reconsideration or New trial
b. Appeal to the CTA, en banc,
a. Petition for review on certiorari to the Supreme Court
3. Criminal cases
a. Institution and prosecution of criminal actions
27
1) Institution on civil action in criminal action
b. Appeal and period to appeal
1) Solicitor General as counsel for the People and
government
officials sued in their official capacity
c. Petition for review on certiorari to the Supreme Court
C. Taxpayer’s suit impugning the validity of tax measures or
acts of
taxing authorities
a. Taxpayer’s suit, defined
b. Distinguished from citizen’s suit
c. Requisites for challenging the constitutionality of a tax
measure
or act of taxing authority
1) Concept of locus standi as applied in taxation
2) Doctrine of transcendental importance
3) Ripeness for judicial determination
-1-
SYLLABI FOR 2011 BAR EXAMINATIONS
LEGAL AND JUDICIAL ETHICS
A. LEGAL ETHICS
1. Practice of Law
a. Concept
(1) Privilege
(2) Profession, Not Business
b. Qualifications
c. Appearance of Non-Lawyers
(1) Law Student Practice
(2) Non-Lawyers in Courts
(3) Non-Lawyers in Administrative Tribunals
(4) Proceedings Where Lawyers Prohibited from Appearing
d. Sanctions for Practice or Appearance Without Authority
(1) Lawyers Without Authority
(2) Persons Not Lawyers
e. Public Officials And Practice of Law
(1) Prohibition or Disqualification of Former Government Attorneys
f. Lawyers Authorized to Represent the Government
g. Lawyer’s Oath
2. Duties and Responsibilities of a Lawyer
a. Society
(1) Respect for Law and Legal Processes
(2) Efficient and Convenient Legal Services
(3) True, Honest Fair, Dignified and Objective Information on Legal Services
(4) Participation in the Improvement and Reforms in Legal System
(5) Participation in Legal Education Program
b. The Legal Profession
(1) Integrated Bar of the Philippines
(a) Membership and Dues
(2) Upholding the Dignity and Integrity of the Profession
(3) Courtesy, Fairness and Candor Towards Professional Colleagues
(4) No Assistance in Unauthorized Practice of Law
c. The Courts
(1) Candor, Fairness and Good Faith Towards the Courts
(2) Respect for Courts and Judicial Officers
(3) Assistance in the Speedy and Efficient Administration of Justice
(4) Reliance on Merits of Case, Not From Improper Influence Upon the Courts
d. The Clients
(1) Availability of Service Without Discrimination
(a) Services Regardless of Person’s Status
(b) Services as Counsel De Officio
(c) Valid Grounds for Refusal
(2) Candor, Fairness and Loyalty to Clients
(a) Confidentiality Rule
(b) Privileged Communications
(c) Conflict of Interest
(d) Candid and Honest Advice to Clients
(3) Client’s Moneys and Properties
(a) Fiduciary Relationship
(b) Co-Mingling of Funds
(c) Delivery of Funds
(d) Borrowing or Lending
(4) Fidelity to Client’s Cause
(5) Competence and Diligence
(a) Negligence
(b) Collaborating Counsel
(c) Duty to Apprise Client
(6) Representation with Seal Within Legal Bounds
(7) Attorney’s Fees
(a) Acceptance Fees
(b) Contingency Fee Arrangements
(c) Attorney’s Liens
(d) Fees and Controversies with Clients
(e) Concepts of Attorney’s Fees
(i) Ordinary Concept
(ii) Extra-Ordinary Concept
(8) Preservation of Client’s Confidences
(a) When Allowed
(9) Withdrawal of Services
3. Suspension, Disbarment and Discipline of Lawyers
a. Nature and Characteristics of Disciplinary Actions Against Lawyers
(1) Sui Generis
(2) Prescription
b. Grounds
c. Proceedings
d. Discipline of Filipino Lawyers Practice in Foreign Jurisdictions
4. Readmission to the Bar
a. Lawyers Who Have Been Suspended
b. Lawyers Who Have Been Disbarred
c. Lawyers Who Have Been Repatriated
5. Mandatory Continuing Legal Education
a. Purpose
b. Requirements
c. Compliance
d. Exemptions
e. Sanctions
6. Notarial Practice
a. Qualifications of Notary Public
b. Term of Office of Notary Public
c. Powers and Limitations
d. Notarial Register
e. Jurisdiction of Notary Public and Place of Notarization
f. Revocation of Commission
g. Competent Evidence of Identity
h. Sanctions
B. JUDICIAL ETHICS
1. Sources
a. New Code of Judicial Conduct for the Philippine Judiciary (Bangalore Draft)
b. Code of Judicial Conduct
2. Qualities
a. Independence
b. Integrity
c. Impartiality
d. Propriety
e. Equality
f. Competence and Diligence
3. Discipline of Members of the Judiciary
a. Members of the Supreme Court
(1) Impeachment
b. Lower Court Judges and Justices
c. Grounds
d. Impeachment
e. Sanctions Imposed by the Supreme Court On Erring Members of the Judiciary
should
subjects.
reviewing
laws,
before they
distinguished

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