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COVERAGE

CIVIL LAW
2014 BAR EXAMINATIONS

the

I. Effect and Application of Laws (Civil Code)


Include: Conflict of Laws (Private International Law)
II. Human Relations (Arts. 19-22, Civil Code)
Exclude: Independent civil actions and prejudicial questions which will be covered by
examinations in Remedial Law
PERSONS

I. Persons and Personality (Civil Code)


II. Marriage (Family Code)
Exclude: Muslim Code (P.D. 1083)
Exclude: Duties of a Civil Registrar under Articles 12-19, 23-25 (Family Code)
Exclude: A.M. No. 02-11-10-SC, Rule on Declaration of Absolute Nullity of Void
Marriages and
Annulment of Voidable Marriages; R.A. No. 6955, entitled An Act to
Declare Unlawful the
Practice of Matching Filipino Women for Marriage to
Foreign Nationals on a Mail Order Basis
and Other Similar Practices x x x;
R.A. No. 9208 or the Anti-Trafficking in Persons Act of 2003
III. Legal Separation (Family Code)
Exclude: A.M. No. 02-11-11-SC, or the Rule on Legal Separation
IV. Rights and Obligations Between Husband and Wife (Family Code)
Exclude: R.A. No. 7192 or the Women in Development and Nation Building Act;
R.A. No.
8187, or the Paternity Leave Act of 1996; R.A. No. 9710, or The
Magna Carta of Women.
V. Property Relations of the Spouses (Family Code)
VI. The Family
VII. Paternity and Filiation (Family Code)
VIII. Adoption
A. Domestic Adoption Act of 1998 (R.A. No. 8552)
Exclude:
1. Rule on Adoption (A.M. No. 02-6-02-SC )
2. R.A. No. 9523, entitled An Act Requiring Certification of the Department
of Social
Welfare and Development to Declare a Child Legally Available
for Adoption as a
Prerequisite for Adoption Proceedings x x x.
B. Inter-Country Adoption Act of 1995 (R.A. No. 8043)
Exclude: Articles 183-188, 191-193 (Family Code)
IX. Support (Family Code)
X. Parental Authority (Family Code)
Exclude:
1. Rule on Guardianship of Minors (A.M. No. 03-02-05-SC)
2. Rules on Custody of Minors and Writ of Habeas Corpus in Relation to
Custody of
Minors (A.M. No. 03-04-04-SC)
3. Solo Parents' Welfare Act of 2000 (R.A. No. 8972)
4. The Early Childhood Care and Development Act (R.A. No. 8980)
Exclude: R.A. No. 9231, entitled An Act Providing for the Elimination of the
Worst
Forms of Child Labor and Affording Stronger Protection for the
Working Child x x
x,
which will be covered under Labor Law
Include: Child Abuse Law (R.A. No. 7610)
XI. Emancipation (Arts. 234 and 236, Family Code, as amended by R.A. No.
6809
which lowered the age of majority)
XII. Summary Judicial Proceedings in Family Law Cases
XIII. Retroactivity of the Family Code (Art. 256)
Exclude: Arts. 254-255, 257 (Family Code)
XIV. Funerals (Arts. 305-310, Civil Code)
Exclude: Care and Education of Children (Arts. 356-363, Civil Code)
XV. Use of Surnames
Arts. 364-369, 369-380, Civil Code (other articles repealed by Family Code)
XVI. Absence (Art. 43, Civil Code; Art. 41, Family Code)
XVII. Civil Registrar

Exclude: Act No. 375 and the Implementing Rules and Regulations of R.A. No.
9048
PROPERTY
I. Characteristics
II. Classification
III. Ownership
IV. Accession
V. Quieting of Title to or Interest in and Removal or Prevention of Cloud
over Title to
or Interest in Real Property
VI. Co-ownership
VII. Possession
VIII. Usufruct
IX. Easements
X. Nuisance
XI. Modes of Acquiring Ownership
PRESCRIPTION
I. Definition
II. No prescription applicable
III. Prescription or limitation of actions
OBLIGATIONS
I. Definition
II. Elements of an Obligation
III. Different Kinds of Prestations
IV. Classification of Obligations
V. Sources of Obligations
VI. Nature and Effect of Obligations
VII. Kinds of Civil Obligations
VIII. Joint and Solidary Obligation
IX. Extinguishment of Obligations
CONTRACTS
I. Essential Requisites
II. Kinds of Contracts
III. Formality
IV. Defective Contracts
V. Effect of Contracts
SALES
I. Definition and Essential Requisites of a Contract of Sale
II. Parties to a Contract of Sale
III. Subject Matter
IV. Obligations of the Seller to Transfer Ownership
V. Price
VI. Formation of Contract of Sale
VII. Transfer of Ownership
VIII. Risk of Loss
IX. Documents of Title
X. Remedies of an Unpaid Seller
XI. Performance of Contract
XII. Warranties
XIII. Breach of Contract
XIV. Extinguishment of the Sale
XV. The Subdivision and Condominium Buyers' Protective Decree (P.D. 957)
XVI. The Condominium Act (R.A. No. 4726)
Exclude: Electronic Commerce Act of 2000 (R.A. No. 8792); Public Land Law,
Retail
Trade and Liberalization Act, Bulk Sales Law (Act No. 3952)

SUCCESSION
I. General Provisions
II. Testamentary Succession
III. Legal or Intestate Succession
IV. Provisions Common to Testate and Intestate Succession
Exclude: Executors and administrators (Arts. 1058-1060, Civil Code), which
will be
covered under Remedial Law
PARTNERSHIP
I. Contract of Partnership
II. Rights and Obligations of Partnership
III. Rights and Obligations of Partners Among Themselves
IV. Obligations of Partnership/Partners to Third Persons
V. Dissolution
VI. Limited Partnership
AGENCY
I. Definition of Agency
II. Powers
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
XI. Modes of Extinguishment
COMPROMISE
I. Definition
II. Void Compromise
III. Effect
CREDIT TRANSACTIONS
I. Loan
II. Deposit
III. Guaranty and Suretyship
IV. Pledge
V. Real Mortgage
Include: Act 3135, as amended by R.A. No. 4118
VI. Antichresis
VII. Chattel Mortgage
Include: Act 1508
VIII. Quasi-contracts
IX. Concurrence and Preference of Credits
LEASE
I. Lease of Things
II. Lease of Work or Services
III. Lease of Rural and Urban Lands
IV. Rights and Obligations of Lessor and Lessee
V. Special Rules for Lease of Rural/Urban Lands
VI. Household Service (Exclude, for inclusion in Labor Law)
VII. Contract of Labor (Exclude, for inclusion in Labor Law)
VIII. Contract for Piece of Work (Exclude, for inclusion in Labor Law)
LAND TITLES AND DEEDS
I. Torrens System
II. Regalian Doctrine
III. Citizenship Requirement

IV. Original Registration


V. Subsequent Registration
VI. Non-registrable Properties
VII. Dealings with Unregistered Lands
Exclude:
1. History of land laws
2. Remedies sufficiently covered under Remedial Law
3. Registration of judgments, orders and partitions
4. Assurance fund
5. Registration of patents
6. Administrative structure of the Register of Deeds
7. Consultas
TORTS AND DAMAGES
Book I--Torts
I. Principles
II. Classification of Torts
III. The Tortfeasor
IV. Act of Omission and its Modalities
V. Proximate Cause
VI. Legal Injury
VII. Intentional Torts
VIII. Negligence
IX. Special Liability in Particular Activities
X. Strict Liability
Book II--Damages
I. General Considerations
II. Actual and Compensatory Damages
III. Moral Damages
IV. Nominal Damages
V. Temperate or Moderate Damages
VI. Liquidated Damages
VII. Exemplary or Corrective Damages
VIII. Damages in Case of Death
IX. Graduation of Damages
X. Miscellaneous Rules
IMPORTANT NOTES:
1. This listing of covered topics is not intended and should not be used by the law schools
as a course outline. This was drawn up for the limited purpose of ensuring that Bar
candidates are guided on the coverage of the 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed topics, and
promulgated up to March 31, 2014 - are examinable materials within the coverage of the
2014 Bar Examinations.

COVERAGE

CRIMINAL LAW

2014 BAR EXAMINATIONS


I. Revised Penal Code (RPC) and related Special Laws
A. Book 1 (Articles 1-99, RPC; exclude the provisions on civil liability)
1. Fundamental principles
a) Definition of Criminal Law
(i) Mala in Se and Mala Prohibita
(ii) Construction of penal laws
b) Scope of application and characteristics of Philippine criminal law
(i) Generality
(ii) Territoriality
(iii) Prospectivity
(a) Effects of repeal/amendment of penal law
c) Constitutional limitations on the power of Congress to enact penal laws
(i) Equal protection
(ii) Due process
(iii) Non-imposition of cruel and unusual punishment or excessive fines
(a) Act Prohibiting the Imposition of Death Penalty in the Philippines (R.A.
No. 9346)
(iv) Bill of attainder
(v) 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)
(i) Recidivism
(ii) Habituality (Reiteracion)
(iii) Quasi-Recidivism
(iv) Habitual Delinquency
g) Continuing crimes
h) Complex crimes and special complex crimes
3. Circumstances affecting criminal liability
a) Justifying circumstances
(i) Anti-Violence Against Women and Their Children Act of 2004 (R.A. No.
9262)
(a) Battered woman syndrome
b) Exempting circumstances
(i) Juvenile Justice and Welfare Act of 2006 (R.A. No. 9344); also refer
to
Child and Youth Welfare Code (P.D. 603, as amended)
(a) Definition of child in conflict with the law
(b) Minimum age of criminal responsibility
(c) Determination of age
(d) Exemption from criminal liability
(e) Treatment of child below age of responsibility
(f) Status offenses under Sec. 57 of R.A. No. 9344
(g) Offenses not applicable to children under Sec. 58 of R.A. No.
9344
c) Mitigating circumstances
d) Aggravating circumstances
(i) Generic
(ii) Qualifying
(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. No. 8294) as an aggravating
circumstance
(b) The Comprehensive Dangerous Drugs Act of 2002 (R.A. No.
9165)
(i) As a qualifying aggravating circumstance
(ii) Immunity from prosecution and punishment, coverage
(iii) Minor offenders

(iv) Application/Non- application of RPC provisions (Sec. 98, R.A.


No.
9165) provisions (Sec. 98) cf. Art. 10, RPC
e) Alternative circumstances
f) Absolutory cause
4. Persons criminally liable/Degree of participation
a) Decree Penalizing Obstruction of Apprehension and Prosecution of Criminal
Offenders
(P.D. 1829)
(i) Punishable acts
(ii) Compare with Art. 20, RPC (accessories exempt from criminal
liability)
5. Penalties
a) General principles
(i) Act Prohibiting the Imposition of Death Penalty in the Philippines (R.A.
No. 9346)
b) Purposes
c) Classification
d) Duration and Effect
e) Application
(i) Indeterminate Sentence Law (R.A. No. 4103, as amended)
(a) Application on the imposed sentence
(b) Coverage
(c) Conditions of parole
(ii) Three-fold rule
(iii) Subsidiary imprisonment
f) Execution and service
(i) 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
(i) The Comprehensive Dangerous Drugs Act of 2002 (R.A. No. 9165)
(ii) Juvenile Justice and Welfare Act of 2006 (R.A. No. 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 crime; Prescription of Violations of Special Laws (Act. No.
3326)
b) Prescription of penalties
c) Pardon by offended party
d) Pardon by the Chief Executive
e) Amnesty
B. Book II (Articles 114-365, RPC) and specifically included Special Laws
1. Crimes Against National Security (Arts. 114-123)
Include:
a) Anti-Piracy and Anti-Highway Robbery (P.D. 532)
(i) Definition of terms
(ii) Punishable acts
b) Anti-Hijacking Law (P.D. 6235)
(i) Punishable acts
c) Human Security Act of 2007 (R.A. No. 9372)
(i) Punishable acts of terrorism
(ii) Who are liable
2. Crimes Against the Fundamental Laws of the State (Articles 124-133)
Include:
a) Human Security Act of 2007 (R.A. No. 9372)
(i) Period of detention
b) Anti-Torture Act of 2009 (R.A. No. 9745)
(i) Punishable acts

(ii) Who are liable


3. Crimes Against Public Order (Articles 134-160)
Include:
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. No. 8294), as further amended
by the Comprehensive Firearms and
Ammunition Regulation Act (R.A. No.
10591).
b) Human Security Act of 2007 (R.A. No. 9372)
(i) Punishable acts of terrorism
(ii) Who are liable
(iii) Absorption principle in relation to complex crimes
4. Crimes Against Public Interest (Articles 161-187)
Include:
a) R.A. No. 9194 Anti-Money Laundering Act
(i) Punishable acts
(ii) Covered Transactions
(iii) Suspicious Transactions
5. Crimes Relative to Opium and Other Prohibited Drugs
a) The Comprehensive Dangerous Drugs Act of 2002 (R.A. No. 9165)
(i) Punishable acts
(ii) Who are liable
(iii) Attempt or conspiracy, effect on liability
(iv) Immunity from prosecution and punishment
(iv) Custody and disposition of confiscated, seized and/or surrendered
dangerous drugs (Section 21, R.A. No. 9165)
b) Implementing Rules and Regulations (IRR) of R.A. No. 9165
6. Crimes Against Public Morals (Articles 200-202)
Include:
a) P.D. 1602 Anti-Gambling Act as amended by R.A. 9287 Illegal Numbers
Game
which repealed Articles 195-199 of the RPC
(i) Punishable acts
b) Anti-Trafficking in Persons Act of 2003 (R.A. No. 9208)
(i) Punishable acts
7. Crimes Committed by Public Officers (Articles 203-245)
Include:
a) Anti-Graft and Corrupt Practices Act (R.A. No. 3019, as amended)
(i) Coverage
(ii) Punishable acts
(iii) Exceptions
b) Anti-Plunder Act (R.A. No. 7080, as amended)
(i) Definition of terms
(ii) Ill-gotten wealth
(iii) Plunder
(iv) Series/Combination
(v) Pattern
c) Human Security Act of 2007 (R.A. No. 9372)
(i) Failure to deliver suspect to proper judicial authority
(ii) Infidelity in the custody of detained persons
(iii) False prosecution
8. Crimes Against Persons (Articles 246-266)
Include:
a) Anti-Violence against Women and their Children Act of 2004 (R.A. No. 9262)
(i) Punishable acts
b) Anti-Child Pornography Act of 2009 (R.A. No. 9775)
(i) Definition of terms
(ii) Unlawful or punishable acts
c) Anti-Hazing Law (R.A. No. 8049)
(i) Hazing
(a) Definition
(b) Allowed initiation rites
(ii) Who are liable
(iii) Punishable acts
d) Special Protection of Children Against Child Abuse, Exploitation and
Discrimination Act (R.A. No. 7610, as amended)

(i) Coverage
(ii) Child prostitution, punishable acts
(iii) Child trafficking, punishable acts
e) Juvenile Justice and Welfare Act of 2006 (R.A. No. 9344), as further
amended by the
Act Strengthening the Juvenile Justice System in the
Philippines (R.A. No. 10630).
Read in relation with the Child and Youth
Welfare Code (P.D. 603, as amended)
(i) Punishable acts
f) Human Security Act of 2007 (R.A. No. 9372)
(i) Punishable acts of terrorism
(ii) Who are liable
9. Crimes Against Personal Liberty and Security (Articles 267-292)
Include:
a) Anti-Wire Tapping Act (R.A. No. 4200)
(i) Punishable acts
(ii) Exceptions
b) Human Security Act of 2007 (R.A. No. 9372)
(i) Surveillance of suspects and interception and recording of
communications
(ii) Restriction on travel
(iii) Examination of bank deposits and documents
(a) Judicial Authorization
(b) Application
(iv) Unauthorized revelation of classified materials
c) Anti-Trafficking in Persons Act of 2003 (R.A. No. 9208)
(i) Punishable acts
10. Crimes Against Property (Articles 293-332)
Include:
a) Anti-Fencing Law (P.D. 1612) and its Implementing Rules and Regulations
(i) Fencing
(a) Definition
(b) Presumption of fencing
(ii) Exception
(a) With clearance or permit to sell
b) Bouncing Checks Law (B.P. Blg. 22), plus Administrative Circular No. 122000
Re: Penalty for Violation of B.P. 22 and Administrative Circular
No. 13-2001
Re: Clarification of Admin. Circular No. 12-2000; and P.D.
No. 1689
(Increasing the Penalty for Certain Forms of
Swindling or Estafa)
(i) Punishable acts
(ii) Evidence of knowledge of insufficient funds
(iii) Preference of imposition of fine
c) Anti-Carnapping Act of 1972 (R.A. No. 6539), as amended by R.A. No.
7659
(i) Registration
(iii) Who are liable
(a) Duty of Collector of Customs
(b) Duty of importers, distributors and sellers
(c) Clearance and permit
(iv) Punishable acts
d) Human Security Act of 2007 (R.A. No. 9372)
(i) Punishable acts of terrorism
e) Anti-Arson Law (P.D. 1613)
(i) Punishable acts
11. Crimes Against Chastity (Articles 333-334, 336-346)
Include:
a) Anti-Photo and Video Voyeurism Act of 2009 (R.A. No. 9995)
(i) Punishable acts
b) Special Protection of Children Against Child Abuse, Exploitation and
Discrimination Act
(R.A. No. 7610, as amended)
(i) Child prostitution and other acts of abuse
(a) Punishable acts
(b) Compare prosecution for Acts of Lasciviousness under Art. 366, RPC
and R.A.
No. 7610, as amended
(ii) Obscene publications and indecent shows

(a) Punishable acts


c) Anti-Trafficking in Persons Act of 2003 (R.A. No. 9208)
(i) Punishable acts
d) Anti-Violence Against Women and Their Children Act of 2004 (R.A. No.
9262)

of

(i) Punishable acts


12. Crimes Against Civil Status (Articles 347-352)
13. Crimes Against Honor (Articles 353-364)
Include:
a) Administrative Circular 08-2008 Re: Guidelines in the Observance of a Rule
Preference in the Imposition of Penalties in Libel Cases
(i) Preference of imposition of fine
14. Criminal Negligence (Article 365)
EXCLUDE: a. Penalties for specific crimes
b. Special criminal laws not included in the above listing

IMPORTANT NOTES:
1. This listing of covered topics is not intended and should not be used by the law
schools as a course outline. This was drawn up for the limited purpose of ensuring that Bar
candidates are
guided on the coverage of the 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed topics,
and promulgated up to March 31, 2014 - are examinable materials within the coverage
of the 2014 Bar Examinations.

COVERAGE

LABOR LAW AND SOCIAL LEGISLATION

2014 BAR EXAMINATIONS


I. Fundamental Principles and Policies
A. Constitutional provisions
1. Article II, Secs. 9, 10, 11, 13, 14, 18, 20.
2. Article III, Secs. 1, 4, 7, 8, 10, 16, 18(2).
3. Article XIII, Secs. 1, 2, 3, 13, 14.
B. Civil Code
1. Article 19
2. Article 1700
3. Article 1702
C. Labor Code
1. Article 3
2. Article 4
3. Article 166
4. Article 211
5. Article 212
6. Article 255
7. Article 277
II. Recruitment and Placement
A. Recruitment of local and migrant workers
1. Illegal recruitment (Sec. 5, R.A. No. 10022)
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
(i) Local recruitment agency
(ii) Foreign employer
(a) Theory of imputed knowledge
(iii) Solidary liability
h) Pre-termination of contract of migrant worker
2. Direct hiring
B. Regulation and enforcement
1. Suspension or cancellation of license or authority (Art. 35, Labor Code)
2. Regulatory and visitorial powers of the DOLE secretary
3. Remittance of foreign exchange earnings
4. Prohibited activities
III. Labor Standards
A. Hours of work
1. Coverage/Exclusions (Art. 82, Labor Code)
2. Normal hours of work a) Compressed work week
3. Meal break
4. Waiting time
5. Overtime work, overtime pay
6. Night work (R.A. No. 10151), Night shift differential
7. Part-time work
8. Contract for piece work (see Civil Code)
B. Wages
1. Wage vs. salary
2. Minimum wage defined, Minimum wage setting
3. Minimum wage of workers paid by results
a) Workers paid by results
b) Apprentices
c) Learners
d) Persons with disability
4. Commissions
5. Deductions from wages
6. Non-diminution of benefits
7. Facilities vs. supplements
8. Wage Distortion/Rectification
9. Divisor to determine daily rate
C. Rest Periods

1. Weekly rest day


2. Emergency rest day work
D. Holiday pay/Premium pay
1. Coverage, exclusions
2. Teachers, piece workers, takay, seasonal workers, seafarers
E. Leaves
1. Service Incentive Leave
2. Maternity Leave
3. Paternity Leave
4. Parental Leave (R.A. No. 8972)
5. Leave for Victims of Violence against Women and Children (R.A. No. 9262)
6. Special leave benefit for women
F. Service Charge
G. Thirteenth Month Pay
H. Separation Pay
I. Retirement Pay
a. Eligibility
b. Amount
c. Retirement benefits of workers paid by results
d. Retirement benefits of part-time workers
e. Taxability
J. Women Workers
a. Provisions against discrimination
b. Stipulation against marriage
c. Prohibited acts
d. Anti-Sexual Harassment Act (R.A. No. 7877)
K. Employment of Minors (Labor Code and R.A. No. 7678, R.A. No. 9231)
L. Househelpers (Labor Code as amended by R.A. No. 7655, An Act Increasing the
Minimum
Wage of Househelpers; see also Household Service under the Civil
Code)
M. Employment of Homeworkers
N. Apprentices and Learners
O. Persons with disability (R.A. No. 7277, as amended by R.A. No. 9442)
a. Definition
b. Rights of persons with disability
c. Prohibition on discrimination against persons with disability
d. Incentives for employers
IV. Termination of Employment
A. Employer-employee relationship
1. Four-fold test
2. Kinds of employment
a. Probationary
b. Regular
c. Project employment
d. Seasonal
e. Casual
f. Fixed-term
3. Job contracting
a. Articles 106 to 109 of the Labor Code
b. Department Order No. 18-A
c. Department Circular No. 01-12
d. Effects of Labor-Only Contracting
e. Trilateral relationship in job contracting
B. Dismissal from employment
1. Just Causes
2. Authorized Causes
3. Due Process
a) Twin-notice requirement
b) Hearing; meaning of opportunity to be heard
C. Reliefs for Illegal Dismissal
1. Reinstatement
a. Pending appeal (Art. 223, Labor Code)
b. Separation pay in lieu of reinstatement
2. Backwages
a. Computation

b. Limited backwages
D. Preventive Suspension
E. Constructive Dismissal
V. Management Prerogative
A. Discipline
B. Transfer of employees
C. Productivity standard
D. Grant of bonus
E. Change of working hours
F. Rules on Marriage between employees of competitor-employers
G. Post-employment ban
VI. Social Welfare Legislation (P.D. 626)
A. SSS Law (R.A. No. 8282)
1. Coverage
2. Exclusions from coverage
3. Benefits
4. Beneficiaries
B. GSIS Law (R.A. No. 8291)
1. Coverage
2. Exclusions from coverage
3. Benefits
4. Beneficiaries
C. Limited Portability Law (R.A. No. 7699)
D. Employees compensation coverage and when compensable
VII. Labor Relations Law
A. Right to self-organization
1. Who may unionize for purposes of collective bargaining
a) Who cannot form, join or assist labor organizations
2. Bargaining unit
a) Test to determine the constituency of an appropriate bargaining unit
b) Voluntary recognition
(i) Requirements
c) Certification election
(i) In an unorganized establishment
(ii) In an organized establishment
d) Run-off election
(i) Requirements
e) Re-run election
f) Consent election
g) Affiliation and disaffiliation of the local union from the mother union
(i) Substitutionary doctrine
h) Union dues and special assessments
(i) Requirements for validity
i) Agency fees
(i) Requisites for assessment
B. Right to collective bargaining
1. Duty to bargain collectively
a) When there is absence of a CBA
b) When there is a CBA
2. Collective Bargaining Agreement (CBA)
a) Mandatory provisions of CBA
(i) Grievance procedure
(ii) Voluntary arbitration
(iii) No strike-no lockout clause
(iv) Labor management council
b) Duration
(i) For economic provisions
(ii) For non-economic provisions
(iii) Freedom period
P. Union Security
a) Union security clauses; closed shop, union shop, maintenance of
membership shop,
etc.
b) Check-off; union dues, agency fees
4. Unfair Labor Practice in collective bargaining
a) Bargaining in bad faith

b) Refusal to bargain
c) Individual bargaining
d) Blue sky bargaining
e) Surface bargaining
5. Unfair Labor Practice (ULP)
a) Nature of ULP
b) ULP of employers
c) ULP of labor organizations
C. Right to peaceful concerted activities
1. Forms of concerted activities
2. Who may declare a strike or lockout?
3. Requisites for a valid strike
4. Requisites for a valid lockout
5. Requisites for lawful picketing
6. Assumption of jurisdiction by the DOLE Secretary or Certification of the
labor dispute
to the NLRC for compulsory arbitration
7. Nature of assumption order or certification order
8. Effect of defiance of assumption or certification orders
9. Illegal strike
a) Liability of union officers
b) Liability of ordinary workers
c) Liability of employer
d) Waiver of illegality of strike
10. Injunctions
a) Requisites for labor injunctions
b) Innocent bystander rule
VIII. Procedure and Jurisdiction
A. Labor Arbiter
1. Jurisdiction
a) versus Regional Director
2. Reinstatement pending appeal
3. Requirements to perfect appeal to NLRC
B. National Labor Relations Commission (NLRC)
1. Jurisdiction
2. Effect of NLRC reversal of Labor Arbiters order of reinstatement
3. Remedies
4. Certified cases
C. Bureau of Labor Relations Med-Arbiters
1. Jurisdiction (original and appellate)
D. National Conciliation and Mediation Board
1. Nature of proceedings
2. Conciliation vs. Mediation
3. Preventive mediation
E. DOLE Regional Directors
1. Jurisdiction
F. DOLE Secretary
1. Visitorial and enforcement powers
2. Power to suspend/effects of termination
3. Assumption of jurisdiction
4. Appellate jurisdiction
5. Voluntary arbitration powers
G. Grievance Machinery and Voluntary Arbitration
1. Subject matter of grievance
2. Voluntary Arbitrator
a) Jurisdiction
b) Procedure
c) Remedies
H. Court of Appeals
1. Rule 65, Rules of Court
I. Supreme Court
1. Rule 45, Rules of Court
J. Prescription of actions
IMPORTANT NOTES:

1. This listing of covered topics is not intended and should not be used by the law
schools as a course outline. This was drawn up for the limited purpose of ensuring that Bar
candidates are
guided on the coverage of the 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed topics,
and promulgated up to March 31, 2014 - are examinable materials within the coverage
of the 2014 Bar Examinations.

COVERAGE

LEGAL AND JUDICIAL ETHICS


2014 BAR EXAMINATIONS
I. LEGAL ETHICS
A. Practice of law (Rule 138)
1. Concept
a) Privilege
b) Profession, not business
2. Qualifications
3. Appearance of non-lawyers
a) Law student practice (Rule 138-A)
b) Non-lawyers in courts
c) Non-lawyers in administrative tribunals

d) Proceedings where lawyers are prohibited from appearing


4. Sanctions for practice or appearance without authority
a) Lawyers without authority
b) Persons not lawyers
5. Public officials and practice of law
a) Prohibition or disqualification of former government attorneys
b) Public officials who cannot practice law or with restrictions
6. Lawyers authorized to represent the government
7. Lawyers oath
B. Duties and responsibilities of a lawyer
1. To society
a) Respect for law and legal processes
b) Efficient and convenient legal services
c) True, honest, fair, dignified and objective information on legal services
d) Participation in the improvement and reforms in the legal system
e) Participation in legal education program
2. To the legal profession
a) Integrated Bar of the Philippines (Rule 139-A)
(i) Membership and dues
b) Upholding the dignity and integrity of the profession
c) Courtesy, fairness and candor towards professional colleagues
d) No assistance in unauthorized practice of law
3. To the courts
a) Candor, fairness and good faith towards the courts
b) Respect for courts and judicial officers
c) Assistance in the speedy and efficient administration of justice
d) Reliance on merits of his cause and avoidance of any impropriety which
tends to
influence or gives the appearance of influence upon the
courts
4. To the clients
a) Availability of service without discrimination
(i) Services regardless of a persons status
(ii) Services as counsel de officio
(iii) Valid grounds for refusal
b) Candor, fairness and loyalty to clients
(i) Confidentiality rule
(ii) Privileged communications
(iii) Conflict of interest
(iv) Candid and honest advice to clients
(v) Compliance with laws
(vi) Concurrent practice of another profession
c) Clients moneys and properties
(i) Fiduciary relationship
(ii) Commingling of funds
(iii) Delivery of funds
(iv) Borrowing or lending
d) Fidelity to clients cause
e) Competence and diligence
(i) Adequate protection
(ii) Negligence
(iii) Collaborating counsel
(iv) Duty to apprise client
f) Representation with zeal within legal bounds
(i) Use of fair and honest means
(ii) Clients fraud
(iii) Procedure in handling the case
g) Attorneys fees
(i) Acceptance fees
(ii) Contingency fee arrangements
(iii) Attorneys liens
(iv) Fees and controversies with clients
(v) Concepts of attorneys fees
(a) Ordinary concept
(b) Extraordinary concept
h) Preservation of clients confidences

(i) Prohibited disclosures and use


(ii) Disclosure, when allowed
i) Withdrawal of services
C. Suspension, disbarment and discipline of lawyers (Rule 139-B, Rules of Court)
1. Nature and characteristics of disciplinary actions against lawyers
a) Sui generis
b) Prescription
2. Grounds
3. Proceedings
4. Discipline of Filipino lawyers practicing abroad
D. Readmission to the Bar
1. Lawyers who have been suspended
2. Lawyers who have been disbarred
3. Lawyers who have been repatriated
E. Mandatory Continuing Legal Education
1. Purpose
2. Requirements
3. Compliance
4. Exemptions
5. Sanctions
6. Bar Matter 2012, Rule on Mandatory Legal Aid Service
F. Notarial Practice (A. M. No. 02-8-13-SC, as amended)
1. Qualifications of notary public
2. Term of office of notary public
3. Powers and limitations
4. Notarial register
5. Jurisdiction of notary public and place of notarization
6. Revocation of commission
7. Competent evidence of identity
8. Sanctions
G. Canons of Professional Ethics
II. JUDICIAL ETHICS
A. Sources
1. New Code of Judicial Conduct for the Philippine Judiciary (Bangalore Draft)
2. Code of Judicial Conduct
B. Qualities
1. Independence
2. Integrity
3. Impartiality
4. Propriety
5. Equality
6. Competence and diligence
C. Discipline of members of the Judiciary
1. Members of the Supreme Court
a) Impeachment
b) Ethical Lessons from Former Chief Justice Coronas Impeachment
2. Lower court judges and justices of the Court of Appeals and Sandiganbayan
(Rule
140)
3. Grounds
4. Impeachment (ethical aspects)
5. Sanctions imposed by the Supreme Court on erring members of the
Judiciary
D. Disqualification of Justices and Judges (Rule 137)
1. Compulsory
2. Voluntary
E. Powers and Duties of Courts and Judicial Officers (Rule 135)
F. Court Records and General Duties of Clerks and Stenographer (Rule 136)
G. Legal Fees (Rule 141)
1. Manner of payment
2. Fees in lien
3. Persons authorized to collect legal fees
H. Costs
1. Recovery of costs (Rule 142)
a) Prevailing party
b) Dismissed appeal or action

c) Frivolous appeal
d) False allegations
e) Non-appearance of witness
IMPORTANT NOTES:
1. This listing of covered topics is not intended and should not be used by the law
schools as a course outline. This was drawn up for the limited purpose of ensuring that Bar
candidates are
guided on the coverage of the 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed topics,
and promulgated up to March 31, 2014 - are examinable materials within the coverage
of the 2014 Bar Examinations.

COVERAGE

MERCANTILE LAW
2014 BAR EXAMINATIONS
I. Letters of Credit
A. Definition and Nature of Letter of Credit
B. Parties to a Letter of Credit
1. Rights and Obligations of Parties
C. Basic Principles of Letter of Credit
1. Doctrine of Independence
2. Fraud Exception Principle
3. Doctrine of Strict Compliance
II. Trust Receipts Law
A. Definition/Concept of a Trust Receipt Transaction
1. Loan/Security Feature
2. Ownership of the Goods, Documents and Instruments under a Trust Receipt
B. Rights of the Entruster

1. Validity of the Security Interest as Against the Creditors of the


Entrustee/Innocent
Purchasers for Value
C. Obligation and Liability of the Entrustee
1. Payment/Delivery of Proceeds of Sale or Disposition of Goods, Documents
or
Instruments
2. Return of Goods, Documents or Instruments in Case of Sale
3. Liability for Loss of Goods, Documents or Instruments
4. Penal Sanction if Offender is a Corporation
D. Remedies Available
C. Warehousemans Lien
III. Negotiable Instruments Law
A. Forms and Interpretation
1. Requisites of Negotiability
2. Kinds of Negotiable Instruments
B. Completion and Delivery
1. Insertion of Date
2. Completion of Blanks
3. Incomplete and Undelivered Instruments
4. Complete but Undelivered Instruments
C. Signature
1. Signing in Trade Name
2. Signature of Agent
3. Indorsement by Minor or Corporation
4. Forgery
D. Consideration
E. Accommodation Party
F. Negotiation
1. Distinguished from Assignment
2. Modes of Negotiation
3. Kinds of Indorsements
G. Rights of the Holder
1. Holder in Due Course
2. Defenses Against the Holder
H. Liabilities of Parties
1. Maker
2. Drawer
3. Acceptor
4. Indorser
5. Warranties
I. Presentment for Payment
1. Necessity of Presentment for Payment
2. Parties to Whom Presentment for Payment Should Be Made
3. Dispensation with Presentment for Payment
4. Dishonor by Non-Payment
J. Notice of Dishonor
1. Parties to Be Notified
2. Parties Who May Give Notice and Dishonor
3. Effect of Notice
4. Form of Notice
5. Waiver
6. Dispensation with Notice
7. Effect of Failure to Give Notice
K. Discharge of Negotiable Instrument
1. Discharge of Negotiable Instrument
2. Discharge of Parties Secondarily Liable
3. Right of Party Who Discharged Instrument
4. Renunciation by Holder
L. Material Alteration
1. Concept
2. Effect of Material Alteration
M. Acceptance
1. Definition
2. Manner
3. Time for Acceptance
4. Rules Governing Acceptance

N. Presentment for Acceptance


1. Time/Place/Manner of Presentment
2. Effect of Failure to Make Presentment
3. Dishonor by Non-Acceptance
O. Promissory Notes
P. Checks
1. Definition
2. Kinds
3. Presentment for Payment
a. Time
b. Effect of Delay
IV. Insurance Code
A. Concept of Insurance
B. Elements of an Insurance Contract
C. Characteristics/Nature of Insurance Contracts
D. Classes
1. Marine
2. Fire
3. Casualty
4. Suretyship
5. Life
6. Compulsory Motor Vehicle Liability Insurance
E. Insurable Interest
1. In Life/Health
2. In Property
3. Double Insurance and Over Insurance
4. Multiple or Several Interests on Same Property
F. Perfection of the Contract of Insurance
1. Offer and Acceptance/Consensual
a. Delay in Acceptance
b. Delivery of Policy
2. Premium Payment
3. Non-Default Options in Life Insurance
4. Reinstatement of a Lapsed Policy of Life Insurance
5. Refund of Premiums
G. Rescission of Insurance Contracts
1. Concealment
2. Misrepresentation/Omissions
3. Breach of Warranties
H. Claims Settlement and Subrogation
1. Notice and Proof of Loss
2. Guidelines on Claims Settlement
a. Unfair Claims Settlement; Sanctions
b. Prescription of Action
c. Subrogation
V. Transportation Laws
A. Common Carriers
1. Diligence Required of Common Carriers
2. Liabilities of Common Carriers
B. Vigilance over Goods
1. Exempting Causes
a. Requirement of Absence of Negligence
b. Absence of Delay
c. Due Diligence to Prevent or Lessen the Loss
2. Contributory Negligence
3. Duration of Liability
a. Delivery of Goods to Common Carrier
b. Actual or Constructive Delivery
c. Temporary Unloading or Storage
4. Stipulation for Limitation of Liability
a. Void Stipulations
b. Limitation of Liability to Fixed Amount
c. Limitation of Liability in Absence of Declaration of Greater Value
5. Liability for Baggage of Passengers
a. Checked-In Baggage

b. Baggage in Possession of Passengers


C. Safety of Passengers
1. Void Stipulations
2. Duration of Liability
a. Waiting for Carrier or Boarding of Carrier
b. Arrival at Destination
3. Liability for Acts of Others
a. Employees
b. Other Passengers and Strangers
4. Extent of Liability for Damages
D. Bill of Lading
1. Three-Fold Character
2. Delivery of Goods
a. Period of Delivery
b. Delivery Without Surrender of Bill of Lading
c. Refusal of Consignee to Take Delivery
3. Period for Filing Claims
4. Period for Filing Actions
E. Maritime Commerce
1. Charter Parties
a. Bareboat/Demise Charter
b. Time Charter
c. Voyage/Trip Charter
2. Liability of Ship Owners and Shipping Agents
a. Liability for Acts of Captain
b. Exceptions to Limited Liability
3. Accidents and Damages in Maritime Commerce
a. General Average
b. Collisions
4. Carriage of Goods by Sea Act
a. Application
b. Notice of Loss or Damage
c. Period of Prescription
d. Limitation of Liability
F. The Warsaw Convention
1. Applicability
2. Limitation of Liability
a. Liability to Passengers
b. Liability for Checked Baggage
c. Liability for Handcarried Baggage
3. Willful Misconduct
VI. The Corporation Code
A. Corporation
1. Definition
2. Attributes of the Corporation
B. Classes of Corporations
C. Nationality of Corporations
1. Place of Incorporation Test
2. Control Test
3. Grandfather Rule
D. Corporate Juridical Personality
1. Doctrine of Separate Juridical Personality
a. Liability for Torts and Crimes
b. Recovery of Moral Damages
2. Doctrine of Piercing the Corporate Veil
a. Grounds for Application of Doctrine
b. Test in Determining Applicability
E. Incorporation and Organization
1. Promoter
a. Liability of Promoter
b. Liability of Corporation for Promoters Contracts
2. Number and Qualifications of Incorporators
3. Corporate Name Limitations on Use of Corporate Name
4. Corporate Term
5. Minimum Capital Stock and Subscription Requirements

Bonded

6. Articles of Incorporation
a. Nature and Function of Articles
b. Contents
c. Amendment
d. Non-Amenable Items
7. Registration and Issuance of Certificate of Incorporation
8. Adoption of By-Laws
a. Nature and Functions of By-Laws
b. Requisites of Valid By-Laws
c. Binding Effects
d. Amendment or Revision
F. 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
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
3. How Exercised
a. By the Shareholders
b. By the Board of Directors
c. By the Officers
4. Trust Fund Doctrine
G. Board of Directors and Trustees
1. Doctrine of Centralized Management
2. Business Judgment Rule
3. Tenure, Qualifications and Disqualifications of Directors or Trustees
4. Elections
a. Cumulative Voting/Straight Voting
b. Quorum
5. Removal
6. Filling of Vacancies
7. Compensation
8. Fiduciaries Duties and Liability Rules
9. Responsibility for Crimes
10. Inside Information
11. Contracts
a. By Self-Dealing Directors with the Corporation
b. Between Corporations with Interlocking Directors
c. Management Contracts
12. Executive Committee
13. Meetings
a. Regular or Special
i. When and Where
ii. Notice
b. Who Presides
c. Quorum
d. Rule on Abstention
H. Stockholders and Members
1. Rights of a Stockholder and Members
a. Doctrine of Equality of Shares
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. Pre-Emptive Right
e. Right to Vote
f. Right to Dividends
g. Right of First Refusal
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 the Meetings
I. Capital Structure
1. Subscription Agreements
2. Consideration for Stocks
3. Shares of Stock
a. Nature of Stock
b. Subscription Agreements
c. Consideration for Shares of Stock
d. Watered Stock
i. Definition
ii. Liability of Directors for Watered Stocks
iii. Trust Fund Doctrine for Liability for Watered Stocks
e. Situs of the Shares of Stock
f. Classes of Shares of Stock
4. Payment of Balance of Subscription
a. Call by Board of Directors
b. Notice Requirement
c. Sale of Delinquent Shares
i. Effect of Delinquency
ii. Call by Resolution of the Board of Directors
iii. Notice of Sale
iv. Auction Sale and the Highest Bidder
5. 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. Lost or Destroyed Certificates
6. Stock and Transfer Book
a. Contents
b. Who May Make Valid Entries
7. Disposition and Encumbrance 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 with Shares
J. 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 Three-Year Period
c. By Management Committee or Rehabilitation Receiver
d. Liquidation after Three Years
K. 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. Pre-Emptive 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 - Exclude
4. Foreign Corporations
a. Bases of Authority over Foreign Corporations
i. Consent
ii. Doctrine of Doing Business (related to definition under the Foreign
Investments Act, R.A. No. 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
L. Mergers and Consolidations
1. Definition and Concept
2. Constituent vs. Consolidated Corporation
3. Plan of Merger or Consolidation
4. Articles of Merger or Consolidation
5. Procedure
6. Effectivity
7. Limitations
8. Effects
VII. Securities Regulation Code (R.A. No. 8799)
A. State Policy, Purpose
B. Securities Required to Be Registered
1. Exempt Securities
2. Exempt Transactions
C. Procedure for Registration of Securities
D. Prohibitions on Fraud, Manipulation and Insider Trading
1. Manipulation of Security Prices
2. Short Sales
3. Fraudulent Transactions
4. Insider Trading
E. Protection of Investors
1. Tender Offer Rule
2. Rules on Proxy Solicitation

3. Disclosure Rule
F. Civil Liability
VIII. Banking Laws
A. The New Central Bank Act (R.A. No. 7653)
1. State Policies
2. Creation of the Bangko Sentral ng Pilipinas (BSP)
3. Responsibility and Primary Objective
4. Monetary BoardPowers and Functions
5. How the BSP Handles Banks in Distress
a. Conservatorship
b. Closure
c. Receivership
d. Liquidation
6. How the BSP Handles Exchange Crisis
a. Legal Tender Power
b. Rate of Exchange
B. Law on Secrecy of Bank Deposits (R.A. No. 1405, as amended)
1. Purpose
2. Prohibited Acts
3. Deposits Covered
4. Exceptions
5. Garnishment of Deposits, including Foreign Deposits
C. General Banking Law of 2000 (R.A. No. 8791)
1. Definition and Classification of Banks
2. Distinction of Banks from Quasi-Banks and Trust Entities
3. Bank Powers and Liabilities
a. Corporate Powers
b. Banking and Incidental Powers
4. Diligence Required of Banks Relevant Jurisprudence
5. Nature of Bank Funds and Bank Deposits
6. Stipulation on Interests
7. Grant of Loans and Security Requirements
a. Ratio of Net Worth to Total Risk Assets
b. Single Borrowers Limit
c. Restrictions on Bank Exposure to DOSRI (Directors, Officers,
Stockholders and
their Related Interests)
IX. Intellectual Property Code (Exclude Implementing Rules & Regulations)
A. Intellectual Property Rights in General
1. Intellectual Property Rights
2. Differences between Copyrights, Trademarks and Patent
3. Technology Transfer Arrangements
B. Patents
1. Patentable Inventions
2. Non-Patentable Inventions
3. Ownership of a Patent
a. Right to a Patent
b. First-to-File Rule
c. Inventions Created Pursuant to a Commission
d. Right of Priority
4. Grounds for Cancellation of a Patent
5. Remedy of the True and Actual Inventor
6. Rights Conferred by a Patent
7. Limitations of Patent Rights
a. Prior User
b. Use by the Government
8. Patent Infringement
a. Tests in Patent Infringement
i. Literal Infringement
ii. Doctrine of Equivalents
b. Defenses in Action for Infringement
9. Licensing
a. Voluntary
b. Compulsory
10. Assignment and Transmission of Rights
C. Trademarks

1.
2.
3.
4.
5.
6.

Definition of Marks, Collective Marks, Trade Names


Acquisition of Ownership of Mark
Acquisition of Ownership of Trade Name
Non-Registrable Marks
Prior Use of Mark as a Requirement
Tests to Determine Confusing Similarity between Marks
a. Dominancy Test
b. Holistic Test
7. Well-Known Marks
8. Rights Conferred by Registration
9. Use by Third Parties of Names, etc. Similar to Registered Mark
10. Infringement and Remedies
a. Trademark Infringement
b. Damages
c. Requirement of Notice
11. Unfair Competition
12. Trade Names or Business Names
13. Collective Marks
D. Copyrights
1. Basic Principles, Sections 172.2, 175 and 181
2. Copyrightable Works
a. Original Works
b. Derivative Works
3. Non-Copyrightable Works
4. Rights of Copyright Owner
5. Rules on Ownership of Copyright
6. Limitations on Copyright
a. Doctrine of Fair Use
b. Copyright Infringement
E. Rules of Procedure for Intellectual Property Rights Cases (A.M. No. 10-3-10-SC)
X. Special Laws
A. The Chattel Mortgage Law and Real Estate Mortgage Law (Excluded and
made a part
of Civil Law coverage)
B. Anti-Money Laundering Act (R.A. No. 9160, as amended by R.A. No. 9194)
1. Policy of the Law
2. Covered Institutions
3. Obligations of Covered Institutions
4. Covered Transactions
5. Suspicious Transactions
6. When Is Money Laundering Committed
7. Unlawful Activities or Predicate Crimes
8. Anti-Money Laundering Council
9. Functions
10. Freezing of Monetary Instrument or Property
11. Authority to Inquire Into Bank Deposits
C. Foreign Investments Act (R.A. No. 7042)
1. Policy of the Law
2. Definition of Terms
a. Foreign Investment
b. Doing Business in the Philippines
c. Export Enterprise
d. Domestic Market Enterprise
3. Registration of Investments on Non-Philippine Nationals
4. Foreign Investments in Export Enterprise
5. Foreign Investments in Domestic Market Enterprise
6. Foreign Investment Negative List
IMPORTANT NOTES:
1. This listing of covered topics is not intended and should not be used by the
law
schools as a course outline. This was drawn up for the limited purpose
of ensuring that
Bar candidates are guided on the coverage of the 2014
Bar Examinations.

2. All Supreme Court decisions - pertinent to a given Bar subject and its listed
topics, and
promulgated
up to March 31, 2014 - are examinable materials
within the coverage of
the 2014 Bar Examinations.

COVERAGE

POLITICAL AND INTERNATIONAL LAW


2014 BAR EXAMINATIONS
I. The Philippine Constitution
A. Constitution: definition, nature and concepts
B. Parts
C. Amendments and revisions
D. Self-executing and non-self-executing provisions
E. General provisions
II. General Considerations
A. National territory
1. Archipelagic doctrine
B. State immunity
C. General principles and state policies
D. Separation of powers
E. Checks and balances
F. Delegation of powers
G. Forms of government
III. Legislative Department
A. Who may exercise legislative power
1. Congress
2. Regional/Local legislative power
3. Peoples initiative on statutes
a) Initiative and referendum
4. The President under a martial law rule or in a revolutionary government
B. Houses of Congress
1. Senate
2. House of Representatives
a) District representatives and questions of apportionment
b) Party-list system
C. Legislative privileges, inhibitions and disqualifications
D. Quorum and voting majorities
E. Discipline of members
F. Electoral tribunals and the Commission on Appointments
1. Nature
2. Powers
G. Powers of Congress
1. Legislative

a) Legislative inquiries and the oversight functions


b) Bicameral conference committee
c) Limitations on legislative power
(i) Limitations on revenue, appropriations and tariff measures
(ii) Presidential veto and Congressional override
2. Non-legislative
a) Informing function
b) Power of impeachment
c) Other non-legislative powers
IV. Executive Department
A. Privileges, inhibitions and disqualifications
1. Presidential immunity
2. Presidential privilege
B. Powers
1. Executive and administrative powers in general
2. Power of appointment
a) In general
b) Commission on Appointments confirmation
c) Midnight appointments
d) Power of removal
3. Power of control and supervision
a) Doctrine of qualified political agency
b) Executive departments and offices
c) Local government units
4. Military powers
5. Pardoning power
a) Nature and limitations
b) Forms of executive clemency
6. Diplomatic power
7. Powers relative to appropriation measures
8. Delegated powers
9. Veto powers
10. Residual powers
11. Executive privilege
C. Rules of Succession
V. Judicial Department
A. Concepts
1. Judicial power
2. Judicial review
a) Operative fact doctrine
b) Moot questions
c) Political question doctrine
B. Safeguards of Judicial independence
C. Judicial restraint
D. Appointments to the Judiciary
E. Supreme Court
1. En banc and division cases
2. Procedural rule-making
3. Administrative supervision over lower courts
4. Original and appellate jurisdiction
F. Judicial privilege
VI. Constitutional Commissions
A. Constitutional safeguards to ensure independence of commissions
B. Powers and functions of each commission
C. Prohibited offices and interests
D. Jurisdiction of each constitutional commission
E. Review of final orders, resolutions and decisions
1. Rendered in the exercise of quasi-judicial functions
2. Rendered in the exercise of administrative functions
VII. Bill of Rights
A. Fundamental powers of the state (police power, eminent domain, taxation)
1. Concept, application and limits
2. Requisites for valid exercise
3. Similarities and differences
4. Delegation

B. Private acts and the Bill of Rights


C. Due process the rights to life, liberty & property
1. Relativity of due process
2. Procedural and substantive due process
3. Constitutional and statutory due process
4. Hierarchy of rights
5. Judicial standards of review
6. Void-for-vagueness doctrine
D. Equal protection
1. Concept
2. Requisites for valid classification
3. Standards of judicial review
a) Rational Basis Test
b) Strict Scrutiny Test
c) Intermediate Scrutiny Test
E. Searches and seizures
1. Concept
2. Warrant requirement
a) Requisites
3. Warrantless searches
4. Warrantless arrests
5. Administrative arrests
6. Drug, alcohol and blood tests
F. Privacy of communications and correspondence
1. Private and public communications
2. Intrusion, when allowed
3. Writ of habeas data
G. Freedom of expression
1. Concept and scope
a) Prior restraint (censorship)
b) Subsequent punishment
2. Content-based and content-neutral regulations
a) Tests
b) Applications
3. Facial challenges and the overbreadth doctrine
4. Tests
5. State regulation of different types of mass media
6. Commercial speech
7. Private vs. government speech
8. Hecklers veto
H. Freedom of religion
1. Non-establishment clause
a) Concept and basis
b) Acts permitted and not permitted by the clause
c) Test
2. Free exercise clause
3. Tests
a) Clear and Present Danger Test
b) Compelling State Interest Test
c) Conscientious Objector Test
I. Liberty of abode and freedom of movement
1. Limitations
2. Right to travel
a) Watch-list and hold departure orders
3. Return to ones country
J. Right to information
1. Limitations
2. Publication of laws and regulations
3. Access to court records
4. Right to information relative to:
a) Government contract negotiations
b) Diplomatic negotiations
K. Right of association
L. Eminent domain
1. Concept

2. Expansive concept of public use


3. Just compensation
a) Determination
b) Effect of delay
4. Abandonment of intended use and right of repurchase
5. Miscellaneous application
M. Contract clause
1. Contemporary application of the contract clause
N. Legal assistance and free access to courts
O. Rights of suspects
1. Availability
2. Requisites
3. Waiver
P. Rights of the accused
1. Criminal due process
2. Bail
3. Presumption of innocence
4. Right to be heard
5. Assistance of counsel
6. Right to be informed
7. Right to speedy, impartial and public trial
8. Right of confrontation
9. Compulsory process
10. Trials in absentia
Q. Writ of habeas corpus
R. Writs of amparo, habeas data, and kalikasan
S. Self-incrimination clause
1. Scope and coverage
a) Foreign laws
2. Application
3. Immunity statutes
T. Involuntary servitude and political prisoners
U. Excessive fines and cruel and inhuman punishments
V. Non-imprisonment for debts
W. Double jeopardy
1. Requisites
2. Motions for reconsideration and appeals
3. Dismissal with consent of accused
X. Ex post facto laws and bills of attainder
VIII. Citizenship
A. Who are Filipino citizens
B. Modes of acquiring citizenship
C. Naturalization and denaturalization
D. Dual citizenship and dual allegiance
E. Loss and re-acquisition of Philippine citizenship
F. Natural-born citizens and public office
IX. Law on Public Officers
A. General principles
B. Modes of acquiring title to public office
C. Modes and kinds of appointment
D. Eligibility and qualification requirements
E. Disabilities and inhibitions of public officers
F. Powers and duties of public officers
G. Rights of public officers
H. Liabilities of public officers
1. Preventive suspension and back salaries
2. Illegal dismissal, reinstatement and back salaries
I. Immunity of public officers
J. De facto officers
K. Termination of official relation
L. The Civil Service
1. Scope
2. Appointments to the civil service
3. Personnel actions
M. Accountability of public officers

1. Impeachment
2. Ombudsman (Sections 5 to 14, Article XI of the 1987 Constitution, in
relation to R.A.
No. 6770, or otherwise known as "The Ombudsman Act
of 1989.")
a) Functions
b) Judicial review in administrative proceedings
c) Judicial review in penal proceedings
3. Sandiganbayan
4. Ill-gotten wealth
N. Term limits
X. Administrative Law
A. General principles
B. Administrative agencies
1. Definition
2. Manner of creation
3. Kinds
C. Powers of administrative agencies
1. Quasi-legislative (rule-making) power
a) Kinds of administrative rules and regulations
b) Requisites for validity
2. Quasi-judicial (adjudicatory) power
a) Administrative due process
b) Administrative appeal and review
c) Administrative res judicata
3. Fact-finding, investigative, licensing and rate-fixing powers
D. Judicial recourse and review
1. Doctrine of primary administrative jurisdiction
2. Doctrine of exhaustion of administrative remedies
3. Doctrine of finality of administrative action
XI. Election Law
A. Suffrage
B. Qualification and disqualification of voters
C. Registration of voters
D. Inclusion and exclusion proceedings
E. Political parties
1. Jurisdiction of the COMELEC over political parties
2. Registration
F. Candidacy
1. Qualifications of candidates
2. Filing of certificates of candidacy
a) Effect of filing
b) Substitution of candidates
c) Ministerial duty of COMELEC to receive certificate
d) Nuisance candidates
e) Petition to deny or cancel certificates of candidacy
f) Effect of disqualification
g) Withdrawal of candidates
G. Campaign
1. Premature campaigning
2. Prohibited contributions
3. Lawful and prohibited election propaganda
4. Limitations on expenses
5. Statement of contributions and expenses
H. Board of Election Inspectors and Board of Canvassers
1. Composition
2. Powers
I. Remedies and jurisdiction in election law
1. Petition not to give due course to or cancel a certificate of candidacy
2. Petition for disqualification
3. Petition to declare failure of elections
4. Pre-proclamation controversy
5. Election protest
6. Quo warranto
J. Prosecution of election offenses
XII. Local Governments

A. Public corporations
1. Concept
a) Distinguished from government-owned or controlled corporations
2. Classifications
a) Quasi-corporations
b) Municipal corporations
B. Municipal corporations
1. Elements
2. Nature and functions
3. Requisites for creation, conversion, division, merger or dissolution
C. Principles of local autonomy
D. Powers of local government units (LGUs)
1. Police power (general welfare clause)
2. Eminent domain
3. Taxing power
4. Closure and opening of roads
5. Legislative power
a) Requisites for valid ordinance
b) Local initiative and referendum
6. Corporate powers
a) To sue and be sued
b) To acquire and sell property
c) To enter into contracts
(i) Requisites
(ii) Ultra vires contracts
7. Liability of LGUs
8. Settlement of boundary disputes
9. Succession of elective officials
10. Discipline of local officials
a) Elective officials
(i) Grounds
(ii) Jurisdiction
(iii) Preventive suspension
(iv) Removal
(v) Administrative appeal
(vi) Doctrine of condonation
b) Appointive officials
11. Recall
12. Term limits
XIII. National Economy and Patrimony
A. Regalian doctrine
B. Nationalist and citizenship requirement provisions
C. Exploration, development and utilization of natural resources
D. Franchises, authority and certificates for public utilities
E. Acquisition, ownership and transfer of public and private lands
F. Practice of professions
G. Organization and regulation of corporations, private and public
H. Monopolies, restraint of trade and unfair competition
XIV. Social Justice and Human Rights
A. Concept of social justice
B. Commission on Human Rights
XV. Education, Science, Technology, Arts, Culture and Sports
A. Academic freedom
XVI. Public International Law
A. Concepts
1. Obligations erga omnes
2. Jus cogens
3. Concept of ex aequo et bono
B. International and national law
C. Sources
D. Subjects
1. States
2. International organizations
3. Individuals
E. Diplomatic and consular law

F. Treaties
G. Nationality and statelessness
1. Vienna Convention on the Law of Treaties
H. State responsibility
1. Doctrine of state responsibility
I. Jurisdiction of States
1. Territoriality principle
2. Nationality principle and statelessness
3. Protective principle
4. Universality principle
5. Passive personality principle
6. Conflicts of jurisdiction
J. Treatment of aliens
1. Extradition
a) Fundamental principles
b) Procedure
c) Distinguished from deportation
K. International Human Rights Law
1. Universal Declaration of Human Rights
2. International Covenant on Civil and Political Rights
3. International Covenant on Economic, Social and Cultural Rights
L. International Humanitarian Law and neutrality
1. Categories of armed conflicts
a) International armed conflicts
b) Internal or non-international armed conflict
c) War of national liberation
2. Core international obligations of states in International Humanitarian Law
3. Principles of International Humanitarian Law
a) Treatment of civilians
b) Prisoners of war
4. Law on neutrality
M. Law of the sea
1. Baselines
2. Archipelagic states
a) Straight archipelagic baselines
b) Archipelagic waters
c) Archipelagic sea lanes passage
3. Internal waters
4. Territorial sea
5. Exclusive economic zone
6. Continental shelf
a) Extended continental shelf
7. International Tribunal for the Law of the Sea
N. Madrid Protocol and the Paris Convention for the Protection of Industrial
Property
O. International environmental law
1. Principle 21 of the Stockholm Declaration
P. International economic law
IMPORTANT NOTES:
1. This listing of covered topics is not intended and should not be used by the
law
schools as a course outline. This was drawn up for the limited
purpose of ensuring
that Bar candidates are guided on the coverage
of the 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed
topics, and
promulgated up to March 31, 2014 - are examinable materials
within the coverage
of the 2014 Bar Examinations.

COVERAGE

REMEDIAL LAW
2014 BAR EXAMINATIONS
1. General Principles
1.1. Concept of remedial law
1.2. Substantive law vis--vis remedial law
1.3. Rule-making power of the Supreme Court
1.3.1 Limitations on the rule-making power of the Supreme Court
1.3.2. Power of the Supreme Court to amend and suspend procedural rules
1.4. Nature of Philippine courts
1.4.1. Meaning of a court
1.4.2. Court as distinguished from a judge
1.4.3. Classification of Philippine courts
1.4.4. Courts of original and appellate jurisdiction
1.4.5. Courts of general and special jurisdiction
1.4.6. Constitutional and statutory courts
1.4.7. Courts of law and equity
1.4.8. Principle of judicial hierarchy
1.4.9. Doctrine of non-interference or doctrine of judicial stability
2. Jurisdiction
2.1 Over the parties
2.1.1. How jurisdiction over the plaintiff is acquired
2.1.2. How jurisdiction over the defendant is acquired
2.2 Over the subject matter
2.2 1. Meaning of jurisdiction over the subject matter
2.2 2. Jurisdiction versus the exercise of jurisdiction
2.2 3. Error of jurisdiction as distinguished from error of judgment
2.2 4. How jurisdiction is conferred and determined
2.2 5. Doctrine of primary jurisdiction
2.2 6. Doctrine of adherence of jurisdiction
2.2 7. Objections to jurisdiction over the subject matter
2.2 8. Effect of estoppel on objections to jurisdiction
2.3. Over the issues
2.4 Over the res or property in litigation
2.5. Jurisdiction of courts
2.5.1. Supreme Court
2.5.2. Court of Appeals
2.5.3. Court of Tax Appeals
2.5.4. Sandiganbayan
2.5.5. Regional Trial Courts
2.5.6. Family Courts
2.5.7. Metropolitan Trial Courts/Municipal Trial Courts
2.5.8. Sharia Courts
2.6. Over small claims; cases covered by the Rules on Summary Procedure and
Barangay
conciliation
2.7 Totality rule
3. Civil Procedure
3.1. Actions
3.1.1. Meaning of ordinary civil actions
3.1.2. Meaning of special civil actions
3.1.3. Meaning of criminal actions
3.1.4. Civil actions versus special proceedings
3.1.5. Personal actions and real actions
3.1.6. Local and transitory actions
3.1.7. Actions in rem, in personam and quasi in rem

3.1.8. Independent Civil Actions


3.2. Cause of action
3.2.1. Meaning of cause of action
3.2.2. Right of action versus cause of action
3.2.3. Failure to state a cause of action
3.2.4. Test of the sufficiency of a cause of action
3.2.5. Splitting a single cause of action and its effects
3.2.6. Joinder and mis-joinder of causes of action
3.3. Parties to civil actions
3.3.1. Real parties-in-interest; indispensable parties; representatives as
parties;
necessary parties; indigent parties; alternative
defendants
3.3.2. Compulsory and permissive joinder of parties
3.3.3. Misjoinder and non-joinder of parties
3.3.4. Class suit
3.3.5. Suits against entities without juridical personality
3.3.6. Effect of death of party-litigant
3.4. Venue
3.4.1. Venue versus jurisdiction
3.4.2. Venue of real actions
3.4.3. Venue of personal actions
3.4.4. Venue of actions against non-residents
3.4.5. When the rules on venue do not apply
3.4.6. Effects of stipulations on venue
3.5. Pleadings
3.5.1. Kinds of pleadings
a) Complaint
b) Answer
i. Negative defenses
ii. Negative pregnant
iii. Affirmative defenses
c) Counterclaims
i. Compulsory counterclaim
ii. Permissive counterclaim
iii. Effect on the counterclaim when the complaint is dismissed
d) Cross-claims
e) Third (fourth, etc.) party complaints
f) Complaint-in-intervention
g) Reply
3.5.2. Pleadings allowed in small claim cases and cases covered by the Rules
on
Summary Procedure
3.5.3. Parts of a pleading
a) Caption
b) Signature and address
c) Verification and certification against forum shopping
i. Requirements of a corporation executing the verification/certification
of nonforum shopping
d) Effect of the signature of counsel in a pleading
3.5.4. Allegations in a pleading
a) Manner of making allegations
i. Condition precedent
ii. Fraud, mistake, malice, intent, knowledge and other condition
of the mind, judgments, official documents or acts
b) Pleading an actionable document
c) Specific denials
i. Effect of failure to make specific denials
ii. When a specific denial requires an oath
3.5.5. Effect of failure to plead
a) Failure to plead defenses and objections
b) Failure to plead a compulsory counterclaim and cross-claim
3.5.6. Default
a) When a declaration of default is proper
b) Effect of an order of default
c) Relief from an order of default

d) Effect of a partial default


e) Extent of relief
f) Actions where default is not allowed
3.5.7. Filing and service of pleadings
a) Payment of docket fees
b) Filing versus service of pleadings
c) Periods of filing of pleadings
d) Manner of filing
e) Modes of service
i. Personal service
ii. Service by mail
iii. Substituted service
iv. Service of judgments, final orders or resolutions
v. Priorities in modes of service and filing
vi. When service is deemed complete
vii. Proof of filing and service
3.5.8. Amendment
a) Amendment as a matter of right
b) Amendments by leave of court
c) Formal amendment
d) Amendments to conform to or authorize presentation of evidence
e) Different from supplemental pleadings
f) Effect of amended pleading
3.6. Summons
3.6.1. Nature and purpose of summons in relation to actions in personam, in
rem and
quasi in rem
3.6.2. Voluntary appearance
3.6.3. Personal service
3.6.4. Substituted service
3.6.5. Constructive service (by publication)
a) Service upon a defendant where his identity is unknown or his
whereabouts are unknown
b) Service upon residents temporarily outside the Philippines
3.6.6. Extra-territorial service, when allowed
3.6.7. Service upon prisoners and minors
3.6.8. Proof of service
3.7. Motions
3.7.1. Motions in general
a) Definition of a motion
b) Motions versus pleadings
c) Contents and forms of motions
d) Notice of hearing and hearing of motions
e) Omnibus motion rule
f) Litigated and ex parte motions
g) Pro-forma motions
3.7.2. Motions for bill of particulars
a) Purpose and when applied for
b) Actions of the court
c) Compliance with the order and effect of noncompliance
d) Effect on the period to file a responsive pleading
3.7.3. Motion to dismiss
a) Grounds
b) Resolution of motion
c) Remedies of plaintiff when the complaint is dismissed
d) Remedies of the defendant when the motion is denied
e) Effect of dismissal of complaint on certain grounds
f) When grounds pleaded as affirmative defenses
g) Bar by dismissal
h) Distinguished from demurrer to evidence under Rule 33
3.8. Dismissal of actions
3.8.1. Dismissal upon notice by plaintiff; two-dismissal rule
3.8.2. Dismissal upon motion by plaintiff; effect on existing counterclaim
3.8.3. Dismissal due to the fault of plaintiff
3.8.4. Dismissal of counterclaim, cross-claim or third-party complaint
3.9. Pre-trial

3.9.1. Concept of pre-trial


3.9.2. Nature and purpose
3.9.3. Notice of pre-trial
3.9.4. Appearance of parties; effect of failure to appear
3.9.5. Pre-trial brief; effect of failure to file
3.9.6. Distinction between pre-trial in civil case and pre-trial in criminal case
3.9.7. Alternative Dispute Resolution (ADR)
a) Special Rules of Court on ADR (A.M. No. 07-11-08-SC)
3.10. Intervention
3.10.1. Requisites for intervention
3.10.2. Time to intervene
3.10.3. Remedy for the denial of motion to intervene
3.11. Subpoena
3.11.1. Subpoena duces tecum
3.11.2. Subpoena ad testificandum
3.11.3. Service of subpoena
3.11.4. Compelling attendance of witnesses; contempt
3.11.5. Quashing of subpoena
3.12. Modes of discovery
3.12.1. Depositions pending action; depositions before action or pending
appeal
a) Meaning of deposition
b) Uses; scope of examination
c) When may objections to admissibility be made
d) When may taking of deposition be terminated or its scope limited
3.12.2. Written interrogatories to adverse parties
a) Consequences of refusal to answer
b) Effect of failure to serve written interrogatories
3.12.3. Request for admission
a) Implied admission by adverse party
b) Consequences of failure to answer request for admission
c) Effect of admission
d) Effect of failure to file and serve request for admission
3.12.4. Production or inspection of documents or things
3.12.5. Physical and mental examination of persons
3.12.6. Consequences of refusal to comply with modes of discovery
3.13. Trial
3.13.1. Adjournments and postponements
3.13.2. Requisites of motion to postpone trial
a) For absence of evidence
b) For illness of party or counsel
3.13.3. Agreed statement of facts
3.13.4. Order of trial; reversal of order
3.13.5. Consolidation or severance of hearing or trial
3.13.6. Delegation of reception of evidence
3.13.7. Trial by commissioners
a) Reference by consent or ordered on motion
b) Powers of the commissioner
c) Commissioners report; notice to parties and hearing on the report
3.14. Demurrer to evidence
3.14.1. Ground
3.14.2. Effect of denial
3.14.3. Effect of grant
3.14.4. Waiver of right to present evidence
3.14.5. Demurrer to evidence in a civil case versus demurrer to evidence in a
criminal
case
3.15. Judgments and final orders
3.15.1. Judgment without trial
3.15.2. Contents of a judgment
3.15.3. Judgment on the pleadings
3.15.4. Summary judgments
a) For the claimant
b) For the defendant
c) When the case not fully adjudicated
d) Affidavits and attachments

3.15.5. Judgment on the pleadings versus summary judgments


3.15.6. Rendition of judgments and final orders
3.15.7. Entry of judgment and final order
3.16. Post-judgment remedies
3.16.1. Motion for new trial or reconsideration
a) Grounds
b) When to file
c) Denial of the motion; effect
d) Grant of the motion; effect
e) Remedy when motion is denied, fresh 15-day period rule
3.16.2. Appeals in general
a) Judgments and final orders subject to appeal
b) Matters not appealable
c) Remedy against judgments and orders which are not appealable
d) Modes of appeal
i. Ordinary appeal
ii. Petition for review
iii. Petition for review on certiorari
e) Issues to be raised on appeal
f) Period of appeal
g) Perfection of appeal
h) Appeal from judgments or final orders of the MTC
i) Appeal from judgments or final orders of the RTC
j) Appeal from judgments or final orders of the CA
k) Appeal from judgments or final orders of the CTA
l) Review of final judgments or final orders of the Comelec
m) Review of final judgments or final orders of the Ombudsman
n) Review of final judgments or final orders of the NLRC
o) Review of final judgments or final orders of quasi-judicial agencies
3.16.3. Relief from judgments, orders and other proceedings
a) Grounds for availing of the remedy
b) Time to file petition
c) Contents of petition
3.16.4. Annulment of judgments or final orders and resolutions
a) Grounds for annulment
b) Period to file action
c) Effects of judgment of annulment
3.16.5. Collateral attack of judgments
3.17. Execution, satisfaction and effect of judgments
3.17.1. Difference between finality of judgment for purposes of appeal; for
purposes of
execution
3.17.2. When execution shall issue
a) Execution as a matter of right
b) Discretionary execution
3.17.3. How a judgment is executed
a) Execution by motion or by independent action
b) Issuance and contents of a writ of execution
c) Execution of judgments for money
d) Execution of judgments for specific acts
e) Execution of special judgments
f) Effect of levy on third persons
3.17.4. Properties exempt from execution
3.17.5. Proceedings where property is claimed by third persons
a) In relation to third-party claim in attachment and replevin
3.17.6. Rules on redemption
3.17.7. Examination of judgment obligor when judgment is unsatisfied
3.17.8. Examination of obligor of judgment obligor
3.17.9. Effect of judgment or final orders
3.17.10. Enforcement and effect of foreign judgments or final orders
3.18. Provisional remedies
3.18.1. Nature of provisional remedies
3.18.2. Jurisdiction over provisional remedies
3.18.3. Preliminary attachment
a) Grounds for issuance of writ of attachment
b) Requisites

in cases

c) Issuance and contents of order of attachment; affidavit and bond


d) Rule on prior or contemporaneous service of summons
e) Manner of attaching real and personal property; when property
attached is claimed by third person
f) Discharge of attachment and the counter-bond
g) Satisfaction of judgment out of property attached
3.18.4. Preliminary injunction
a) Definitions and differences: preliminary injunction and temporary
restraining order; status quo ante order
b) Requisites
c) Kinds of injunction
d) When writ may be issued
e) Grounds for issuance of preliminary injunction
f) Grounds for objection to, or for the dissolution of injunction or
restraining order
g) Duration of a Temporary Restraining Order (TRO)
h) In relation to R.A. No. 8975, ban on issuance of TRO or writ of injunction
involving government infrastructure projects
i) Rule on prior or contemporaneous service of summons in relation to

attachment
3.18.5. Receivership
a) Cases when receiver may be appointed
b) Requisites
c) Requirements before issuance of an order
d) General powers of a receiver
e) Two kinds of bonds
f) Termination of receivership
3.18.6. Replevin
a) When may writ be issued
b) Requisites
c) Affidavit and bond; redelivery bond
d) Sheriffs duty in the implementation of the writ; when property is
claimed by third
party
3.19. Special civil actions
3.19.1. Nature of special civil actions
3.19.2. Ordinary civil actions versus special civil actions
3.19.3. Jurisdiction and venue
3.19.4. Interpleader
a) Requisites for interpleader
b) When to file
3.19.5. Declaratory reliefs and similar remedies
a) Who may file the action
b) Requisites of action for declaratory relief
c) When court may refuse to make judicial declaration
d) Conversion to ordinary action
e) Proceedings considered as similar remedies
i. Reformation of an instrument
ii. Consolidation of ownership
iii. Quieting of title to real property
3.19.6. Review of judgments and final orders or resolution of the Comelec and
COA
a) Application of Rule 65 under Rule 64
b) Distinction in the application of Rule 65 to judgments of the Comelec
and COA and
the application of Rule 65 to other tribunals, persons and
officers
3.19.7. Certiorari, prohibition and mandamus
a) Definitions and distinctions
i. Certiorari distinguished from appeal by certiorari
ii. Prohibition and mandamus distinguished from injunction
b) Requisites
c) When petition for certiorari, prohibition and mandamus is proper
d) Injunctive relief
e) Exceptions to filing of motion for reconsideration before filing petition
f) Reliefs petitioner is entitled to
g) Actions/omissions of MTC/RTC in election cases

h) When and where to file petition


i) Effects of filing of an unmeritorious petition
3.19.8. Quo warranto
a) Distinguish from quo warranto in the Omnibus Election Code
b) When government may commence an action against individuals
c) When individual may commence an action
d) Judgment in quo warranto action
e) Rights of a person adjudged entitled to public office
3.19.9. Expropriation
a) Matters to allege in complaint for expropriation
b) Two stages in every action for expropriation
c) When plaintiff can immediately enter into possession of the real
property, in
relation to R.A. No. 8974
d) New system of immediate payment of initial just compensation
e) Defenses and objections
f) Order of expropriation
g) Ascertainment of just compensation
h) Appointment of commissioners; commissioners report; court action
upon
commissioners report
i) Rights of plaintiff upon judgment and payment
j) Effect of recording of judgment
3.19.10. Foreclosure of real estate mortgage
a) Judgment on foreclosure for payment or sale
b) Sale of mortgaged property; effect
c) Disposition of proceeds of sale
d) Deficiency judgment
i. Instances when court cannot render deficiency judgment
e) Judicial foreclosure versus extrajudicial foreclosure
f) Equity of redemption versus right of redemption
3.19.11. Partition
a) Who may file complaint; who should be made defendants
b) Matters to allege in the complaint for partition
c) Two stages in every action for partition
d) Order of partition and partition by agreement
e) Partition by commissioners; appointment of commissioners,
commissioners report;
court action upon commissioners report
f) Judgment and its effects
g) Partition of personal property
h) Prescription of action
3.19.12. Forcible entry and unlawful detainer
a) Definitions and distinction
b) Distinguished from accion publiciana, accion reivindicatoria and accion
interdictal
c) How to determine jurisdiction in accion publiciana, accion reivindicatoria
and accion
interdictal
d) Who may institute the action and when; against whom the action may
be
maintained
e) Pleadings allowed
f) Action on the complaint
g) When demand is necessary
h) Preliminary injunction and preliminary mandatory injunction
i) Resolving defense of ownership
j) How to stay the immediate execution of judgment
k) Summary procedure, prohibited pleadings
3.19.13. Contempt
a) Kinds of contempt
b) Purpose and nature of each
c) Remedy against direct contempt; penalty
d) Remedy against indirect contempt; penalty
e) How contempt proceedings are commenced
f) Acts deemed punishable as indirect contempt
g) When imprisonment shall be imposed
h) Contempt against quasi-judicial bodies
4. Special Proceedings
4.1. Settlement of estate of deceased persons, venue and process

4.1. 1. Which court has jurisdiction


4.1. 2. Venue in judicial settlement of estate
4.1. 3. Extent of jurisdiction of probate court
4.1.4. Powers and duties of probate court
4.2. Summary settlement of estates
4.2.1. Extrajudicial settlement by agreement between heirs, when allowed
4.2.2. Two-year prescriptive period
4.2.3. Affidavit of self-adjudication by sole heir
4.2.4. Summary settlement of estates of small value, when allowed
4.2.5. Remedies of aggrieved parties after extrajudicial settlement of estate
4.3. Production and probate of will
4.3.1. Nature of probate proceeding
4.3.2. Who may petition for probate; persons entitled to notice
4.4. Allowance or disallowance of will
4.4. 1. Contents of petition for allowance of will
4.4. 2. Grounds for disallowing a will
4.4. 3. Reprobate
a) Requisites before a will proved abroad would be allowed in the
Philippines
4.4.4. Effects of probate
4.5. Letters testamentary and of administration
4.5. 1. When and to whom letters of administration granted
4.5. 2. Order of preference
4.5. 3. Opposition to issuance of letters testamentary; simultaneous filing of
petition for
administration
4.5. 4. Powers and duties of executors and administrators; restrictions on the
powers
4.5. 5. Appointment of special administrator
4.5. 6. Grounds for removal of administrator
4.6. Claims against the estate
4.6.1. Time within which claims shall be filed; exceptions
4.6.2. Statute of non-claims
4.6.3. Claim of executor or administrator against the estate
4.6.4. Payment of debts
4.7. Actions by and against executors and administrators
4.7.1. Actions that may be brought against executors and administrators
4.7.2. Requisites before creditor may bring an action for recovery of property
fraudulently conveyed by the deceased
4.8. Distribution and partition
4.8.1. Liquidation
4.8.2. Project of partition
4.8.3. Remedy of an heir entitled to residue but not given his share
4.8.4. Instances when probate court may issue writ of execution
4.9. Trustees
4.9.1. Distinguished from executor/administrator
4.9.2. Conditions of the bond
4.9.3. Requisites for the removal and resignation of a trustee
4.9.4. Grounds for removal and resignation of a trustee
4.9.5. Extent of authority of trustee
4.10. Escheat
4.10.1. When to file
4.10.2. Requisites for filing of petition
4.10.3. Remedy of respondent against petition; period for filing a claim
4.11. Guardianship
4.11.1. General powers and duties of guardians
4.11.2. Conditions of the bond of the guardian
4.11.3. Rule on guardianship over minor
4.12. Adoption
4.12.1. Distinguish domestic adoption from inter-country adoption
4.12.2. Domestic Adoption Act
a) Effects of adoption
b) Instances when adoption may be rescinded
c) Effects of rescission of adoption
4.12.3. Inter-country adoption
a) When allowed

b) Functions of the RTC


c) Best interest of the minor standard
4.13. Writ of habeas corpus
4.13.1. Contents of the petition
4.13.2. Contents of the return
4.13.3. Distinguish peremptory writ from preliminary citation
4.13.4. When not proper/applicable
4.13.5. When writ disallowed/discharged
4.13.6. Distinguish from writ of amparo and habeas data
4.13.7. Rules on Custody of Minors and Writ of Habeas Corpus in relation to
Custody of
Minors (A.M. No. 03-04-04-SC)
4.14. Writ of Amparo (A.M. No. 07-9-12-SC)
4.14.1. Coverage
4.14.2. Distinguish from habeas corpus and habeas data
4.14.3. Differences between amparo and search warrant
4.14.4. Who may file
4.14.5. Contents of return
4.14.6. Effects of failure to file return
4.14.7. Omnibus waiver rule
4.14.8. Procedure for hearing
4.14.9. Institution of separate action
4.14.10. Effect of filing of a criminal action
4.14.11. Consolidation
4.14.12. Interim reliefs available to petitioner and respondent
4.14.13. Quantum of proof in application for issuance of writ of amparo
4.15. Writ of Habeas Data (A.M. No. 08-1-16-SC)
4.15.1. Scope of writ
4.15.2. Availability of writ
4.15.3. Distinguished from habeas corpus and amparo
4.15.4. Contents of the petition
4.15.5. Contents of return
4.15.6. Instances when petition may be heard in chambers
4.15.7. Consolidation
4.15.8. Effect of filing of a criminal action
4.15.9. Institution of separate action
4.15.10. Quantum of proof in application for issuance of writ of amparo
4.16. Change of name
4.16.1. Differences under Rule 103, R.A. No. 9048 and Rule 108
4.16.2. Grounds for change of name
4.17. Absentees
4.17.1. Purpose of the rule
4.17.2. Who may file; when to file
4.18. Cancellation or correction of entries in the Civil Registry
4.18.1. Entries subject to cancellation or correction under Rule 108, in relation
to R.A.
No. 9048
4.19. Appeals in special proceedings
4.19.1. Judgments and orders for which appeal may be taken
4.19.2. When to appeal
4.19.3. Modes of appeal
4.19.4. Rule on advance distribution
5. Criminal Procedure
5.1. General matters
5.1.1. Distinguish jurisdiction over subject matter from jurisdiction over
person of the
accused
5.1.2. Requisites for exercise of criminal jurisdiction
5.1.3. Jurisdiction of criminal courts
5.1.4. When injunction may be issued to restrain criminal prosecution
5.2. Prosecution of offenses
5.2.1. Criminal actions, how instituted
5.2.2. Who may file them, crimes that cannot be prosecuted de officio
5.2.3. Criminal actions, when enjoined
5.2.4. Control of prosecution
5.2.5. Sufficiency of complaint or information
5.2.6. Designation of offense
5.2.7. Cause of the accusation

5.2.8. Duplicity of the offense; exception


5.2.9. Amendment or substitution of complaint or information
5.2.10. Venue of criminal actions
5.2.11. Intervention of offended party
5.3. Prosecution of civil action
5.3.1. Rule on implied institution of civil action with criminal action
5.3.2. When civil action may proceed independently
5.3.3. When separate civil action is suspended
5.3.4. Effect of death of the accused or convict on civil action
5.3.5. Prejudicial question
5.3.6. Rule on filing fees in civil action deemed instituted with the criminal
action
5.4. Preliminary investigation
5.4.1. Nature of right
5.4.2. Purposes of preliminary investigation
5.4.3. Who may conduct determination of existence of probable cause
5.4.4. Resolution of investigation prosecutor
5.4.5. Review
5.4.6. When warrant of arrest may issue
5.4.7. Cases not requiring a preliminary investigation
5.4.8. Remedies of accused if there was no preliminary investigation
5.4.9. Inquest
5.5. Arrest
5.5.1. Arrest, how made
5.5.2. Arrest without warrant, when lawful
5.5.3. Method of arrest
a) By officer with warrant
b) By officer without warrant
c) By private person
5.5.4. Requisites of a valid warrant of arrest
5.5.5. Determination of probable cause for issuance of warrant of arrest
5.5.6. Distinguish probable cause of fiscal from that of a judge
5.6. Bail
5.6.1. Nature
5.6.2. When a matter of right; exceptions
5.6.3. When a matter of discretion
5.6.4. Hearing of application for bail in capital offenses
5.6.5. Guidelines in fixing amount of bail
5.6.6. Bail when not required
5.6.7. Increase or reduction of bail
5.6.8. Forfeiture and cancellation of bail
5.6.9. Application not a bar to objections in illegal arrest, lack of or irregular
preliminary
investigation
5.6.10. Hold departure order & Bureau of Immigration watchlist
5.7. Rights of the accused
5.7.1. Rights of accused at the trial
5.7.2. Rights of persons under custodial investigation
5.8. Arraignment and plea
5.8.1. Arraignment and plea, how made
5.8.2. When should plea of not guilty be entered
5.8.3. When may accused enter a plea of guilty to a lesser offense
5.8.4. Accused pleads guilty to capital offense, what the court should do
5.8.5. Searching inquiry
5.8.6. Improvident plea
5.8.7. Grounds for suspension of arraignment
5.9. Motion to quash
5.9.1. Grounds
5.9.2. Distinguish from demurrer to evidence
5.9.3. Effects of sustaining the motion to quash
5.9.4. Exception to the rule that sustaining the motion is not a bar to another
prosecution
5.9.5. Double jeopardy
5.9.6. Provisional dismissal
5.10. Pre-trial
5.10.1. Matters to be considered during pre-trial

5.10.2. What the court should do when prosecution and offended party agree
to the plea
offered by the accused
5.10.3. Pre-trial agreement
5.10.4. Non-appearance during pre-trial
5.10.5. Pre-trial order
5.10.6. Referral of some cases for court annexed mediation and judicial
dispute
resolution
5.11. Trial
5.11.1. Instances when presence of accused is required by law
5.11.2. Requisite before trial can be suspended on account of absence of
witness
5.11.3. Trial in absentia
5.11.4. Remedy when accused is not brought to trial within the prescribed
period
5.11.5. Requisites for discharge of accused to become a state witness
5.11.6. Effects of discharge of accused as state witness
5.11.7. Demurrer to evidence
5.12. Judgment
5.12.1. Requisites of a judgment
5.12.2. Contents of judgment
5.12.3. Promulgation of judgment; instances of promulgation of judgment in
absentia
5.12.4. When does judgment become final (four instances)
5.13. New trial or reconsideration
5.13.1. Grounds for new trial
5.13.2. Grounds for reconsideration
5.13.3. Requisites before a new trial may be granted on ground of newlydiscovered
evidence
5.13.4. Effects of granting a new trial or reconsideration
5.13.5. Application of Neypes doctrine in criminal cases
5.14. Appeal
5.14.1. Effect of an appeal
5.14.2. Where to appeal
5.14.3. How appeal taken
5.14.4. Effect of appeal by any of several accused
5.14.5. Grounds for dismissal of appeal
5.15. Search and seizure
5.15.1. Nature of search warrant
5.15.2. Distinguish from warrant of arrest
5.15.3. Application for search warrant, where filed
5.15.4. Probable cause
5.15.5. Personal examination by judge of the applicant and witnesses
5.15.6. Particularity of place to be searched and things to be seized
5.15.7. Personal property to be seized
5.15.8. Exceptions to search warrant requirement
a) Search incidental to lawful arrest
b) Consented search
c) Search of moving vehicle
d) Check points; body checks in airport
e) Plain view situation
f) Stop and frisk situation
g) Enforcement of custom laws
h) Remedies from unlawful search and seizure
5.16. Provisional remedies
5.16.1. Nature
5.16.2. Kinds of provisional remedies
6. Evidence
6.1. General principles
6.1.1. Concept of evidence
6.1.2. Scope of the Rules on Evidence
6.1.3. Evidence in civil cases versus evidence in criminal cases
6.1.4. Proof versus evidence
6.1.5. Factum probans versus factum probandum
6.1.6. Admissibility of evidence
a) Requisites for admissibility of evidence

b) Relevance of evidence and collateral matters


c) Multiple admissibility
d) Conditional admissibility
e) Curative admissibility
f) Direct and circumstantial evidence
g) Positive and negative evidence
h) Competent and credible evidence
6.1.7. Burden of proof and burden of evidence
6.1.8. Presumptions
a) Conclusive presumptions
b) Disputable presumptions
6.1.9. Liberal construction of the rules of evidence
6.1.10. Quantum of evidence (weight and sufficiency of evidence)
a) Proof beyond reasonable doubt
b) Preponderance of evidence
c) Substantial evidence
d) Clear and convincing evidence
6.2. Judicial notice and judicial admissions
6.2.1. What need not be proved
6.2.2. Matters of judicial notice
a) Mandatory
b) Discretionary
6.2.3. Judicial admissions
a) Effect of judicial admissions
b) How judicial admissions may be contradicted
6.2.4. Judicial notice of foreign laws, law of nations and municipal ordinance
6.3. Object (real) evidence
6.3.1. Nature of object evidence
6.3.2. Requisites for admissibility
6.3.3. Categories of object evidence
6.3.4. Demonstrative evidence
6.3.5. View of an object or scene
6.3.6. Chain of custody, in relation to Section 21 of the Comprehensive
Dangerous
Drugs Act of 2002
6.3.7. Rule on DNA Evidence (A.M. No. 06-11-5-SC)
a) Meaning of DNA
b) Applicable for DNA testing order
c) Post-conviction DNA testing; remedy
d) Assessment of probative value of DNA evidence and admissibility
e) Rules on evaluation of reliability of the DNA testing methodology
6.4. Documentary evidence
6.4.1. Meaning of documentary evidence
6.4.2. Requisites for admissibility
6.4.3. Best Evidence Rule
a) Meaning of the rule
b) When applicable
c) Meaning of original
d) Requisites for introduction of secondary evidence
6.4.4. Rules on Electronic Evidence (A.M. No. 01-7-01-SC)
a) Scope; coverage; meaning of electronic evidence; electronic data
message
b) Probative value of electronic documents or evidentiary weight; method
of proof c)
Authentication of electronic documents and electronic signatures
d) Electronic documents vis-a-vis the hearsay rule
e) Audio, photographic, video and ephemeral evidence
6.4.5. Parol Evidence Rule
a) Application of the parol evidence rule
b) When parol evidence can be introduced
c) Distinctions between the best evidence rule and parol evidence rule
6.4.6. Authentication and proof of documents
a) Meaning of authentication
b) Public and private documents
c) When a private writing requires authentication; proof of a private writing

d) When evidence of authenticity of a private writing is not required


(ancient
documents)
e) How to prove genuineness of a handwriting
f) Public documents as evidence; proof of official record
g) Attestation of a copy
h) Public record of a public document
i) Proof of lack of record
j) How a judicial record is impeached
k) Proof of notarial documents
l) How to explain alterations in a document
m) Documentary evidence in an unofficial language
6.5. Testimonial evidence
6.5.1. Qualifications of a witness
6.5.2. Competency versus credibility of a witness
6.5.3. Disqualifications of witnesses
a) By reason of mental capacity or immaturity
b) By reason of marriage
c) By reason of death or insanity of adverse party
d) By reason of privileged communications
6.5.4. Examination of a witness
a) Rights and obligations of a witness
b) Order in the examination of an individual witness
i. Direct examination
ii. Cross examination
iii. Re-direct examination
iv. Re-cross examination
v. Recalling the witness
c) Leading and misleading questions
d) Methods of impeachment of adverse partys witness
e) How the witness is impeached by evidence of inconsistent statements
(laying the
predicate)
f) Evidence of the good character of a witness
g) Judicial Affidavit Rule (A.M. No. 12-8-8-SC)
6.5.5. Admissions and confessions
a) Res inter alios acta rule
b) Admission by a party
c) Admission by a third party
d) Admission by a co-partner or agent
e) Admission by a conspirator
f) Admission by privies
g) Admission by silence
h) Confessions
i) Similar acts as evidence
6.5.6. Hearsay Rule
a) Meaning of hearsay
b) Reason for exclusion of hearsay evidence
c) Exceptions to the hearsay rule
i. Dying declaration
ii. Declaration against interest
iii. Act or declaration about pedigree
iv. Family reputation or tradition regarding pedigree
v. Common reputation
vi. Part of the res gestae
vii. Entries in the course of business
viii. Entries in official records
ix. Commercial lists and the like
x. Learned treaties
xi. Testimony or deposition at a former trial
6.5.7. Opinion rule
a) Opinion of expert witness
b) Opinion of ordinary witness
6.5.8. Character evidence
a) Criminal cases
b) Civil cases
6.5.9. Rule on Examination of a Child Witness (A.M. No. 004-07-SC)

a) Applicability of the rule


b) Meaning of child witness
c) Competency of a child witness
d) Examination of a child witness
e) Live-link TV testimony of a child witness
f) Videotaped deposition of a child witness
g) Hearsay exception in child abuse cases
h) Sexual abuse shield rule
i) Protective orders
6.6. Offer and objection
6.6.1. Offer of evidence
6.6.2. When to make an offer
6.6.3. Objection
6.6.4. Repetition of an objection
6.6.5. Ruling
6.6.6. Striking out of an answer
6.6.7. Tender of excluded evidence
7. Revised Rules on Summary Procedure
7.1. Cases covered by the rule
7.2. Effect of failure to answer
7.3. Preliminary conference and appearances of parties
8. Katarungang Pambarangay Law (P.D. No. 1508; R.A. 7610, as amended)
8.1. Cases covered
8.2. Subject matter for amicable settlement
8.3. Venue
8.4. When parties may directly go to court
8.5. Execution
8.6. Repudiation
9. Rule of Procedure for Small Claims Cases (A.M. No. 08-8-7-SC)
9.1. Scope and applicability of the rule
9.2. Commencement of small claims action; response
9.3. Prohibited pleadings and motions
9.4. Appearances
9.5. Hearing; duty of the judge
9.6. Finality of judgment
10. Rules of Procedure for Environmental Cases (A.M. No. 09-6-8-SC)
10.1. Scope and applicability of the rule
10.2. Civil procedure
10.2.1. Prohibition against temporary restraining order and preliminary
injunction
10.2.2. Pre-trial conference; consent decree
10.2.3. Prohibited pleadings and motions
10.2.4. Temporary Environmental Protection Order (TEPO)
10.2.5. Judgment and execution; reliefs in a citizens suit
10.2.6. Permanent Environmental Protection Order; writ of continuing
mandamus
10.2.7. Strategic lawsuit against public participation
10.3. Special proceedings
10.3.1. Writ of Kalikasan
10.3.2. Prohibited pleadings and motions
10.3.3. Discovery measures
10.3.4. Writ of continuing mandamus
10.4. Criminal procedure
10.4.1. Who may file
10.4.2. Institution of criminal and civil action
10.4.3. Arrest without warrant, when valid
10.2.4. Strategic lawsuit against public participation
10.4.5. Procedure in the custody and disposition of seized items
10.4.6. Bail
10.4.7. Arraignment and plea
10.4.8. Pre-trial
10.4.9. Subsidiary liabilities
10.5. Evidence
10.5.1. Precautionary principle
10.5.2. Documentary evidence

11. Judicial Affidavit Rule (A.M. No. 12-8-8-SC)


11.1. Scope and where applicable
11.2 Contents and Procedure
11.3 Application to criminal actions
11.4 Effect of non-compliance
11.5 Effect on other rules
12. Efficient Use of Paper Rule (A.M. No. 11-9-4-SC)
IMPORTANT NOTES:
1. This listing of covered topics is not intended and should not be used by the law
schools as a course outline. This was drawn up for the limited purpose of ensuring that Bar
candidates are
guided on the coverage of the 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed topics,
and promulgated up to March 31, 2014 - are examinable materials within the coverage
of the 2014 Bar Examinations.

COVERAGE

LAW ON TAXATION
2014 BAR EXAMINATIONS
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
(i) Ways of shifting the tax burden
(ii) Taxes that can be shifted
(iii) Meaning of impact and incidence of taxation
b) Tax avoidance
c) Tax evasion
5. Exemption from taxation
a) Meaning of exemption from taxation
b) Nature of tax exemption
c) Kinds of tax exemption
(i) Express
(ii) Implied
(iii) 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
(i) General rule
(ii) Exception
b) Tax exemption and exclusion
(i) General rule
(ii) Exception
c) Tax rules and regulations
(i) General rule only
d) Penal provisions of tax laws
e) Non-retroactive application to taxpayers
(i) Exceptions
I. Scope and limitation of taxation
1. Inherent limitations
a) Public purpose
b) Inherently legislative
(i) General rule
(ii) Exceptions
(a) Delegation to local governments
(b) Delegation to the President
(c) Delegation to administrative agencies
c) Territorial
(i) 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

(2) Taxes on personal property


(d) Situs of excise tax
(1) Estate tax
(2) Donors tax
(e) Situs of business tax
(1) Sale of real property
(2) Sale of personal property
(3) Value-Added Tax (VAT)
d) International comity
e) Exemption of government entities, agencies, and instrumentalities
2. Constitutional limitations
a) Provisions directly affecting taxation
(i) Prohibition against imprisonment for non-payment of poll tax
(ii) Uniformity and equality of taxation
(iii) Grant by Congress of authority to the president to impose tariff
rates
(iv) Prohibition against taxation of religious, charitable entities, and
entities
(v) Prohibition against taxation of non-stock, non-profit institutions
(vi) Majority vote of Congress for grant of tax exemption
(vii) Prohibition on use of tax levied for special purpose
(viii) Presidents veto power on appropriation, revenue, tariff bills
(ix) Non-impairment of jurisdiction of the Supreme Court
(x) Grant of power to the local government units to create its own
sources of
revenue
(xi) Flexible tariff clause
(xii) Exemption from real property taxes
(xiii) No appropriation or use of public money for religious purposes
b) Provisions indirectly affecting taxation
(i) Due process
(ii) Equal protection
(iii) Religious freedom
(iv) Non-impairment of obligations of contracts
J. Stages of taxation
1. Levy
2. Assessment and collection
3. Payment
4. Refund
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
educational

a) Progressive
b) Regressive
c) Proportionate
II. National Internal Revenue Code (NIRC) of 1997, as amended
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
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
(i) Citizens
(a) Resident citizens
(b) Non-resident citizens
(ii) Aliens
(a) Resident aliens
(b) Non-resident aliens
(1) Engaged in trade or business
(2) Not engaged in trade or business
(iii) Special class of individual employees
(a) Minimum wage earner
b) Corporations
(i) Domestic corporations
(ii) Foreign corporations
(a) Resident foreign corporations
(b) Non-resident foreign corporations
(iii) Joint venture and consortium
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
c) When income is taxable
(i) Existence of income
(ii) Realization of income
(a) Tests of realization
(b) Actual vis--vis constructive receipt
(iii) Recognition of income
(iv) Methods of accounting
(a) Cash method vis--vis accrual method
(b) Installment payment vis--vis deferred payment vis--vis
percentage
completion (in long-term contracts)
d) Tests in determining whether income is earned for tax purposes
(i) Realization test

(ii) Claim of right doctrine or doctrine of ownership, command, or


control
(iii) Economic benefit test, doctrine of proprietary interest
(iv) Severance test
(v) All events test
9. Gross income
a) Definition
b) Concept of income from whatever source derived
c) Gross income vis--vis net income vis--vis taxable income
d) Classification of income as to source
(i) Gross income and taxable income from sources within the
Philippines
(ii) Gross income and taxable income from sources without the
Philippines

and
Dealings

not

(iii) Income partly within or partly without the Philippines


e) Sources of income subject to tax
(i) Compensation income
(ii) Fringe benefits
(a) Special treatment of fringe benefits
(b) Definition
(c) Taxable and non-taxable fringe benefits
(iii) Professional income
(iv) Income from business
(v) 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--vis capital gain
(2) Actual gain vis--vis presumed gain
(3) Long term capital gain vis--vis short-term capital gain
(4) Net capital gain, net capital loss
(5) Computation of the amount of gain or loss
(6) Income tax treatment of capital loss
(a) Capital loss limitation rule (applicable to both corporations
individuals)
(b) Net loss carry-over rule (applicable only to individuals) (7)
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
(vi) 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
(vii) Annuities, proceeds from life insurance or other types of insurance
(viii) Prizes and awards
(ix) Pensions, retirement benefit, or separation pay
(x) Income from any source whatever
(a) Forgiveness of indebtedness
(b) Recovery of accounts previously written-off when taxable/when
taxable
(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)

subdivisions from
function

annuity

(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
the exercise of any essential governmental
(5) Under the Tax Code
(a) Proceeds of life insurance policies
(b) Return of premium paid
(c) Amounts received under life insurance, endowment or
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 special laws
(a) Personal Equity and Retirement Account
(h) Deductions from gross income
(1) General rules
(a) Deductions must be paid or incurred in connection with
the
taxpayers trade, business or profession
(b) Deductions must be supported by adequate receipts or
invoices
(except standard deduction)
(c) Additional requirement relating to withholding
(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) Travelling/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/Representation expenses

use in

(10) Political campaign expenses


(11) Training expenses
(b) Interest
(1) Requisites for deductibility
(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
trade/business/profession
(d) Reduction of interest expense/interest arbitrage
(c) Taxes
(1) Requisites for deductibility
(2) Non-deductible taxes
(3) Treatments of surcharges/interests/fines for

delinquency

Wage

improvements
other
property

(4) Treatment of special assessment


(5) Tax credit vis--vis deduction
(d) Losses
(1) Requisites for deductibility
(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) Net Operating Loss Carry-Over (NOLCO)
(e) Bad debts
(1) Requisites for deductibility
(2) Effect of recovery of bad debts
(f) Depreciation
(1) Requisites for deductibility
(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
(1) Requisites for deductibility
(2) Amount that may be deducted
(h) Contributions to pension trusts
(1) Requisites for deductibility
(i) Deductions under special laws
(4) Optional standard deduction
(a) Individuals, except non-resident aliens
(b) Corporations, except non-resident foreign corporations
(c) Partnerships
(5) Personal and additional exemption (R.A. No. 9504, Minimum
Earner Law)
(a) Basic personal exemptions
(b) Additional exemptions for taxpayer with dependents
(c) Status-at-the-end-of-the-year rule
(d) Exemptions claimed by non-resident aliens
(6) Items not deductible
(a) General rules
(b) Personal, living or family expenses
(c) Amount paid for new buildings or for permanent
(capital expenditures)
(d) Amount expended in restoring property (major repairs)
(e) Premiums paid on life insurance policy covering life or any
officer or employee financially interested
(f) Interest expense, bad debts, and losses from sales of
between related parties
(g) Losses from sales or exchange or property
(h) Non-deductible interest
(i) Nondeductible taxes
(j) Non-deductible losses

(k) Losses from wash sales of stock or securities


(7) Exempt corporations
(a) Propriety educational institutions and hospitals
(b) Government-owned or controlled corporations
(c) Others
10. Taxation of resident citizens, non-resident citizens, and resident aliens
a) General rule that resident citizens are taxable on income from all
sources within
and without the Philippines
(i) Non-resident citizens
b) Taxation on compensation income
(i) 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) Directors fees
(b) Non-monetary compensation
(1) Fringe benefit not subject to tax
(ii) 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
(iii) 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
(i) Passive income subject to final tax
(a) Interest income
(i) Treatment of income from long-term deposits
(b) Royalties
(c) Dividends from domestic corporations
(d) Prizes and other winnings
(ii) Passive income not subject to final tax
e) Taxation of capital gains
(i) 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
(ii) Income from the sale of real property situated in the Philippines
(iii) 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
Exclude: non-resident aliens not engaged in trade or business
12. Individual taxpayers exempt from income tax
a) Senior citizens
b) Minimum wage earners
c) Exemptions granted under international agreements
13. Taxation of domestic corporations
a) Tax payable
(i) Regular tax
(ii) Minimum Corporate Income Tax (MCIT)
(a) Imposition of MCIT
(b) Carry forward of excess minimum tax
(c) Relief from the MCIT under certain conditions

under the

from
arrangements
stock

(d) Corporations exempt from the MCIT


(e) Applicability of the MCIT where a corporation is governed both
regular tax system and a special income tax system
b) Allowable deductions
(i) Itemized deductions
(ii) Optional standard deduction
c) Taxation of passive income
(i) Passive income subject to tax
(a) Interest from deposits and yield, or any other monetary benefit
deposit substitutes and from trust funds and similar
and royalties
(b) Capital gains from the sale of shares of stock not traded in the
exchange
(c) Income derived under the expanded foreign currency deposit

system
lands

(d) Inter-corporate dividends


(e) Capital gains realized from the sale, exchange, or disposition of
and/or buildings
(ii) Passive income not subject to tax
d) Taxation of capital gains
(i) Income from sale of shares of stock
(ii) Income from the sale of real property situated in the Philippines
(iii) 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
14. 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
(i) Interest from deposits and yield, or any other monetary benefit from
deposit
substitutes, trust funds and similar arrangements and
royalties
(ii) Income derived under the expanded foreign currency deposit system
(iii) Capital gains from sale of shares of stock not traded in the stock
exchange
(iv) Inter-corporate dividends
Exclude:
(i) International carrier
(ii) Offshore banking units
(iii) Branch profits remittances
(iv) Regional or area headquarters and regional operating headquarters
of
multinational companies
15. Taxation of non-resident foreign corporations
a) General rule
b) Tax on certain income
(i) Interest on foreign loans
(ii) Inter-corporate dividends
(iii) Capital gains from sale of shares of stock not traded in the stock
exchange
Exclude:
(i) Non-resident cinematographic film-owner, lessor or distributor
(ii) Non-resident owner or lessor of vessels chartered by Philippine
nationals
(iii) Non-resident owner or lessor of aircraft machineries and other
equipment
16. Improperly accumulated earnings of corporations
17. Exemption from tax on corporations
18. Taxation of partnerships
19. Taxation of general professional partnerships
20. Withholding tax
a) Concept

b) Kinds
(i) Withholding of final tax on certain incomes
(ii) Withholding of creditable tax at source
c) Withholding of VAT
d) Filing of return and payment of taxes withheld
(i) Return and payment in case of government employees
(ii) Statements and returns
e) Final withholding tax at source
f) Creditable withholding tax
(i) Expanded withholding tax
(ii) Withholding tax on compensation
g) Timing of withholding
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--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
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. Donors 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 donors taxes paid in a foreign country
13. Exemptions of gifts from donors tax
14. Person liable
15. Tax basis
D. Value-Added Tax (VAT)
1. Concept
2. Characteristics/Elements of a VAT-Taxable transaction
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 zero-rated 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
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
(i) Change of business activity from VAT taxable status to VAT-exempt
status
(ii) Approval of request for cancellation of a registration due to reversion to
exempt
status
(iii) 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
(i) Change of control of a corporation
(ii) Change in the trade or corporate name
(iii) 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) Presumptive input
f) Transitional input
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
a) Who may claim for refund/apply for issuance of tax credit certificate
b) Period to file claim/apply for issuance of tax credit certificate
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. Tax remedies under the NIRC
1. Taxpayers remedies
a) Assessment
(i) 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
(ii) 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
(iii) 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
(iv) General provisions on additions to the tax
(a) Civil penalties
(b) Interest
(c) Compromise penalties
(v) Assessment process
(a) Tax audit
(b) Notice of informal conference
(c) Issuance of preliminary assessment notice
(d) Notice of informal conference
(e) Issuance of preliminary assessment notice
(f) Exceptions to issuance of preliminary assessment notice
(g) Reply to preliminary assessment notice
(h) Issuance of formal letter of demand and assessment notice/final
assessment
notice
(i) Disputed assessment
(j) Administrative decision on a disputed assessment
(vi) Protesting assessment
(a) Protest of assessment by taxpayer
(1) Protested assessment
(2) When to file a protest
(3) Forms of protest
(4) Content and validity of protest
(b) Submission of documents within 60 days from filing of protest
(c) Effect of failure to protest
(d) Period provided for the protest to be acted upon
(vii) Rendition of decision by Commissioner
(a) Denial of protest
(1) Commissioners 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
(viii) 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
(i) Requisites
(ii) Prescriptive periods
(iii) Distraint of personal property including garnishment
(a) Summary remedy of distraint of personal property
(1) Purchase by the government at sale upon distraint
(2) Report of sale to the Bureau of Internal Revenue (BIR)
(3) Constructive distraint to protect the interest of the government
(iv) Summary remedy of levy on real property
(a) Advertisement and sale
(b) Redemption of property sold
(c) Final deed of purchaser
(v) Forfeiture to government for want of bidder
(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
(vi) Further distraint or levy
(vii) Tax lien
(viii) Compromise
(a) Authority of the Commissioner to compromise and abate taxes
(ix) Civil and criminal actions
(a) Suit to recover tax based on false or fraudulent returns
c) Refund

(i) Grounds and requisites for refund


(ii) 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
(iii) Legal basis of tax refunds
(iv) 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--vis tax credit
(f) Essential requisites for claim of refund
(v) Who may claim/apply for tax refund/tax credit
(a) Taxpayer/withholding agents of non-resident foreign corporation
(vi) Prescriptive period for recovery of tax erroneously or illegally collected
(vii) Other consideration affecting tax refunds
2. Government remedies
a) Administrative remedies
(i) Tax lien
(ii) Levy and sale of real property
(iii) Forfeiture of real property to the government for want of bidder
(iv) Further distraint and levy
(v) Suspension of business operation
(vi) Non-availability of injunction to restrain collection of tax
b) Judicial remedies
3. Statutory offenses and penalties
a) Civil penalties
(i) Surcharge
(ii) 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
F. 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 through Local Government Units
b) Procedure for approval and effectivity of tax ordinances
4. Scope of taxing power
5. Specific taxing power of Local Government Units
a) Taxing powers of provinces
(i) Tax on transfer of real property ownership
(ii) Tax on business of printing and publication

(iii) Franchise tax


(iv) Tax on sand, gravel and other quarry services
(v) Professional tax
(vi) Amusement tax
(vii) Tax on delivery truck/van
b) Taxing powers of cities
c) Taxing powers of municipalities
(i) Tax on various types of businesses
(ii) Ceiling on business tax impossible on municipalities within Metro
Manila

fee or

(iii) Tax on retirement on business


(iv) Rules on payment of business tax
(v) Fees and charges for regulation & licensing
(vi) Situs of tax collected
d) Taxing powers of barangays
e) Common revenue raising powers
(i) Service fees and charges
(ii) Public utility charges
(iii) Toll fees 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. Taxpayers 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,
charge
9. Civil remedies by the LGU for collection of revenues
a) Local governments lien for delinquent taxes, fees or charges
b) Civil remedies, in general
(i) Administrative action
(ii) 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
(i) Authority of assessor to take evidence
(ii) 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
(i) Assessment levels
(ii) General revisions of assessments and property classification
(iii) Date of effectivity of assessment or reassessment
(iv) Assessment of property subject to back taxes
(v) 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 and special levies
b) Collection of tax
(i) Collecting authority
(ii) Duty of assessor to furnish local treasurer with assessment rolls
(iii) Notice of time for collection of tax

c) Periods within which to collect real property tax


d) Special rules on payment
(i) Payment of real property tax in installments
(ii) Interests on unpaid real property tax
(iii) Condonation of real property tax
e) Remedies of LGUs for collection of real property tax
(i) Issuance of notice of delinquency for real property tax payment
(ii) Local governments lien
(iii) Remedies in general
(iv) Resale of real estate taken for taxes, fees or charges
(v) Further levy until full payment of amount due
6. Refund or credit of real property tax
a) Payment under protest
b) Repayment of excessive collections
7. Taxpayers remedies
a) Contesting an assessment of value of real property
(i) Appeal to the Local Board of Assessment Appeals
(ii) Appeal to the Central Board of Assessment Appeals
(iii) Effect of payment of tax
b. Payment of real property tax under protest
(i) File protest with local treasurer
(ii) Appeal to the Local Board of Assessment Appeals
(iii) Appeal to the Central Board of Assessment Appeals
(iv) Appeal to the CTA
(v) Appeal to the Supreme Court
IV. Tariff and Customs Code of 1978, as amended
A. Tariff and duties, defined
B. General rule: all imported articles are subject to duty.
1. 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 tax credit certificate
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
(i) Transaction value
(ii) Transaction value of identical goods
(iii) Transaction value of similar goods
(iv) Deductive value
(v) Computed value
(vi) Fallback value
b) Specific
2. Special duties
a) Dumping duties
b) Countervailing duties
c) Marking duties
d) Retaliatory/discriminatory duties
e) Safeguard
I. Remedies
1. Government

a) Administrative/extrajudicial
(i) Search, seizure, forfeiture, arrest
b) Judicial
(i) Rules on appeal including jurisdiction
2. Taxpayer
a) Protest
b) Abandonment
c) Abatement and refund
V. Judicial Remedies (R.A. No. 1125, 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
(i) Prescriptive period
2. Civil cases
a) Who may appeal, mode of appeal, effect of appeal
(i) Suspension of collection of tax
a) Injunction not available to restrain collection
(ii) Taking of evidence
(iii) Motion for reconsideration or new trial
b) Appeal to the CTA, en banc
c) Petition for review on certiorari to the Supreme Court
3. Criminal cases
a) Institution and prosecution of criminal actions
(i) Institution of civil action in criminal action
b) Appeal and period to appeal
(i) 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. Taxpayers suit impugning the validity of tax measures or acts of taxing
authorities
1. Taxpayers suit, defined
2. Distinguished from citizens suit
3. Requisites for challenging the constitutionality of a tax measure or act of
taxing
authority
a) Concept of locus standi as applied in taxation
b) Doctrine of transcendental importance
c) Ripeness for judicial determination
IMPORTANT NOTES:
1. This listing of covered topics is not intended and should not be used by the law
schools as a course outline. This was drawn up for the limited purpose of ensuring that Bar
candidates are
guided on the coverage of the 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed topics,
and promulgated up to March 31, 2014 - are examinable materials within the coverage
of the 2014 Bar Examinations.