JMC COLLEGE OF LAW

COURSE SYLLABUS

Course Title: TAXATION LAW I Professor: Atty Raymund

Christian Ong Abrantes, CPA

No. of Units: 3

Semester/SY: 2020-2021

Pre-requisites: _________________

I. COURSE DESCRIPTION AND OBJECTIVES

This course will focus on

the area of legal study which deals with the constitutional, common-law, statutory and regulatory
rules that constitute the law applicable to taxation and more particularly with income taxation.

II. LEARNING OUTCOMES

Upon completion of this course, students will be able to:

a. Understand the general principles of taxation

b. Understand the powers and limitations of taxation
c. Understand the concepts and application of the National Internal Revenue Code,
as amended by the TRAIN Law, and other tax regulations with regards to the
taxation of individuals and juridical entities.

III. TEACHING METHODOLOGY

The modified Socratic method or question and answer system shall be the principal
method of instruction to enable students to think clearly under pressure, learn to analyze problem
situations and develop in them a critical attitude towards the subject matter being discussed.
However, due to the increase in the number of decided cases by the Supreme Court and the
number of new laws enacted by Congress, modern teaching techniques shall be adopted. Group
discussions, role-playing, moot court and other methods may be also used as additional methods
of instruction.

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 IV. COURSE REQUIREMENTS AND GRADING SYSTEM

Course Requirements Grade Breakdown

Attendance, participation, quizzes and 10%
writing exercises
Exam 90%

V. COURSE POLICIES

1. The JMC College of law requires compliance with the highest standards of academic
performance, personal integrity, and self-discipline. Attendance will be checked at the start
of every class. The Law School’s rules and regulations on attendance apply.
2. Students shall come to class decently dressed in appropriate attire. Informal or house
attire (i.e., shorts, undershirts, pajamas, flip-flop slippers, et.) is absolutely prohibited.
3. Step out of the class if you need to use your mobile phone. Laptops and similar gadgets
may be used for taking down notes or researching for class as long as they are put on
silent mode or the speakers are turned off.

VI. COURSE OUTLINE

Part A. GENERAL PRINCIPLES OF TAXATION

I. INTRODUCTION TO TAXATION

A. Taxation, Taxes Defined

• Pepsi vs Municipality of Tanauan, 69 SCRA 460

• Tio vs Videogram Regulatory Board, GR L-75697
• Philippine Health Care vs CIR GR 167330, 18 Sept 2009
• CIR vs SM Prime Holdings GR 183505, Feb 26, 2010
• Republic vs Caguioa October 15, 2007
• CIR vs Hon Santos GR 119252, August 18, 1997

B. Nature of the Taxing Power

• ABAKADA vs Ermita GR 168056 Sept. 1, 2006

• CIR vs Fortune Tobacco, GR 167274-75 Jul 21, 2008
• Manila Electric vs Province of Laguna GR 131359 May 5, 1999
• Garcia vs Executive Secretary GR 101273 July 3, 1992
• First Development Council vs Colon Heritage GR 203754 Jun 16, 2015

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• Secretary of Finance vs Philippine Tobacco Institute GR 210251 April 17, 2017

C. Situs of Income

• CIR vs Baier-Nicle GR 153793 August 29, 2006

• CIR vs Japan Airlines GR 60714 Oct 4, 1991
• Iloilo Bottlers vs City of Iloilo GR L-52019, August 19, 1998
• CIR vs BOAC GR L-65773-74 April 30, 1987

D. Theory and Basis of Taxation

E. Scope of the Legislative Taxing Power

F. Aspects of Taxation

G. Purposes and Objectives of Taxation

• Planters Products vs Fertiphil GR 166006 Mar 14, 2008

• Pambansang Koalisyon vs Executive Secretary GR 147036-37, April 10, 2012

H. Basic Principles of a Sound Tax System

• Chavez vs Ongpin G.R. No. 76778

• Abakada vs Ermita, GR 168056, Sept. 1, 2005
• Diaz vs Secretary of Finance GR 193007

I. Taxation Distinguished from Police Power and Eminent Domain

• Gerochi vs Department of Energy GR 159796 July 17, 2007

• Republic vs Bacolod-Murcia Co. GR L19824 July 9, 1966
• Republic vs International Communications GR 141667 July 17, 2006
• PAL vs Edu GR L-41383 August 15, 1988
• Manila Memorial vs DSWD GR 175356 December 3, 2013
• CIR vs Central Luzon GR 159647 December 3, 2013
• Carlos Superdrug vs Velasco Jr. GR 166494 June 29, 2007

J. Taxes Classified

II. LIMITATION ON THE TAXING POWER

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A. Inherent Limitations on the Taxing Power

• Binay vs Domingo
• Planters Producs Phil vs Fertiphil Corporation

B. Constitutional Limitation on the Taxing Power

• CIR vs MetroStar GR 185371

• Ferrer vs Bautista GR 210551 June 30, 2015
• Abra Valley College v. Aquino, 162 SCRA 106
• Roman Catholic Bishop v. Ilocos Norte, GR 27588, 31 December 1927.
• Lung Center v. Quezon City, GR 144104, 29 June 2004
• CIR v. St. Luke’s Medical Center, GR 195909, 26 Sept 2012
• Mactan-Cebu International Airport Authority v. City of Lapu-lapu, GR 181756, 15 Jun
2015
• American Bible v. City of Manila, GR L-9637, 30 April 1957
• Anti-Graft League v. San Juan, GR 97787, 1 Aug 1996
• Landbank v. Cacurayan, GR 191667, 17 Apr 2013
• Remulla v. Maliksi, GR 171633, 18 Sept 2013

III. DOUBLE TAXATION AND TAX EXEMPTIONS

A. Double Taxation Defined

B. Kinds of Double Taxation
C. Tax Exemptions
D. Kinds of Tax Exemption
E. Principles governing tax exemptions

• Nursery Care Corporation vs Acevedo GR 180651 July 30, 2014

• City of Manila vs Coca-cola 595 SCRA 299
• Swedish Match vs City of Manila GR 181277 July 3, 2013
• Ericson vs City of Pasig 538 SCRA 99 GR 176667
• CIR vs BPI GR 147375 June 26, 2006
• CIR vs SC JohnSon GR 127105
• Film Development Council v. Colon Heritage, G.R. No. 203754 , 16 Jun 2015
• CIR vs CTA, GCL Retirement Plan
• PLDT vs City of Davao
• Maceda vs Macaraig
• South African Airways v. CIR, GR 180356, 16 February 2010

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 • Commissioner v. Esso Standard, 172 SCRA 364
• Asia International v. CIR, GR 179115, 26 September 2012
• Philippine Banking Corporation v. CIR, 577 SCRA 366
• Bañas v. CA, GR 102967, 10 February 2000

IV. TAX LAWS AND REGULATIONS

A. Nature of Tax Laws

B. Interpretation of Tax Laws
C. Sources of Tax Laws
D. Tax Regulations
E. Tax Rulings
F. Power of the Commissioner to Interpret Tax Laws
G. Non-Retroactivity of Rulings
H. Tax Treaties and International Agreements

• CIR v. Fortune Tobacco GR Nos 167274-75, 21 July 2008

• CIR v. PAL, GR No180066
• CIR v. SM Prime Holdings, GR 183505, 26 Feb. 2010
• Smart v. City of Davao, GR 155491
• CIR v. Liquigaz, gr 215534, 18 Apr 2016
• Gulf Air Company v. CIR, GR 182045, 19 September 2012
• San Pablo v. CIR, GR 147749, 22 June 2006
• Pelizloy Realty Corporation v. Province of Benguet, GR 183137, 10 April 2013
• Alta Vista Golf v. The City of Cebu, GR 180235, 20 Jan 2016

V. TAX ADMINISTRATION AND ENFORCEMENT

A. Agencies involved in Tax Administration

B. Bureau of Internal Revenue (BIR)
C. Powers and Duties of the BIR
D. Principle Governing Tax Assessments
E. Investigative Powers of the CIR
F. Means Employed in the Assessment of Taxes
G. Enforcement of Forfeitures and Penalties
H. Supervisory and Police Powers of the BIR
I. Authority of the CIR to delegate Power
J. Powers and Duties of the Regional Director

PART B. INCOME TAXATION

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VI. INCOME TAXATION

A. Income Tax
B. Classifications and Distinctions

• Republic vs Mambulao Lumber Co., 4 SCRA 622 G.R. No. L-17725 February
28, 1962
• Domingo vs Garlitos, L-18904, June 29, 1963
• Progressive Development Corp. vs Quezon City, 172 SCRA 629

C. Income Tax Systems

D. Accounting Periods and Methods of Accounting
E. Kinds of Taxpayers
F. Individual
• Section 23, NIRC, as amended
G. Corporations
• Section 22, NIRC as Amended
• RR 01-98
• Evangelista v. Collector, 102 Phil 140
• Tan v. CIR, GR L-109289, Oct. 3, 1994
• Pascual v. CIR, 166 SCRA 560
• Afisco v. CIR, 302 SCRA 1
• Solidbank v. CIR, CTA Case No. 4868, June 19, 1997
• Join Ventures
i. RR 10-12
• Shinko Electric Industries Co., Ltd. v. Commissioner of Internal Revenue, C.T.A.
Case No. 8213, [February 10, 2014
• Marubeni v. CIR, 177 SCRA 500
H. Estates and Trusts
• CIR v. CA, 207 SCRA 487
I. Exempt Taxpayers
• Exempt Individuals
i. Minimum Wage Earners
ii. Senior Citizens
1. RR 4-2006
• Exempt Corporations
i. Bloomberry Resorts and Hotels, Inc. v. Bureau of Internal Revenue, G.R.
No. 212530, [August 10, 2016
ii. SECTION 30 NIRC

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VII. INCOME

i. Existence of income
ii. Realization of income
1. Tests of realization
2. Actual v. Constructive receipt
• Limpan Investment v. CIR (GR L-21570, 26 July 1966)
iii. Recognition of income
iv. Methods of accounting
1. Cash method
2. Accrual method
3. Installment payment
4. Deferred payment
5. Percentage of completion (Long-term contracts)
v. Test in determining whether income is earned for tax purposes
1. Realization tests
2. Claim of right doctrine or doctrine of ownership, command, or control
3. Economic benefit test, doctrine of proprietary interest
4. Severance test
5. All events test

VII. GROSS INCOME

a. Definition
b. Capital Gain; Ordinary Gain; Presumed Gain
c. Business Income
d. Income from Trade/Practice of Profession
e. Passive Income
f. Presumed Gain
g. Gross income (Sec. 32 (A))
i. Definition
ii. Concept of income from whatever source derived
iii. Gross income v. Net Income v. Taxable Income
iv. Classification of income as to source
1. Within the Philippines
2. Without the Philippines
3. Partly within or without the Philippines
v. Normal tax v. Final Tax, Tax Treatment
vi. Sources of income subject to normal tax
1. Compensation income
a. NIRC, Sec. 32 (A) (1);

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 b. Rev. Reg. No. 10-2008, TRAIN law
c. NIRC, Sec. 32 (7) (e)
i. In General
ii. Fringe benefits
1. Sec. 33 (A), (B), (C)
2. Rev. Reg. No. 3-98
3. Rev. Reg. No. 5-2011
4. Rev. Reg. No. 8-2012
5. Definition and Concept
6. Taxable and non-taxable fringe benefits
iii. De minimis benefits
iv. Minimum wage earners (Sec. 24 (A) (2), last
paragraph)
d. Exclusions
i. Compensation for Injuries or Sickness
1. Sec. 32(b)(4), NIRC
ii. 13th Month Pay and Other benefits
1. Sec. 32 (7)(b,e), NIRC
iii. Pensions/Retirement Benefits/Separation Pay
2. Business income
• Sec. 32 (A) (2)

3. Gains (Sec. 32 (A) (3))

a. Type of Gains
i. Ordinary Gain
ii. Capital Gain
iii. Actual Gain
iv. Presumed Gain
v. Net capital gain
b. Computation of capital gain (or loss)
c. Tax treatment
i. Ordinary Gain
ii. Capital Gain
iii. Capital Gains Tax
1. Shares of Stocks of Domestic Corporations
• Citizens and Resident Aliens - Sec. 24
(C)
• NRAETB – Sec. 25 (A) (3) in rel. Sec. 24
(C)
• NRANETB – Sec. 25 (B)
• Domestic Corp – Sec. 27 (D) (2)
• Resident FC – Sec. 28 (7) (c)
2. Real Property located in the Philippines

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 • Citizens and Resident Aliens – Sec.
24(D) (1)
• NRAETB – Sec. 25 (A) (3) in rel. Sec. 24
(D)
• NIRANETB – Sec. 25 (B)
• Exception: Principal Residence (Sec. 24
(D) (2))
• Domestic Corp. – Sec. 27 (7) (5)
o SMI-ED Philippines v. CIR, GR
175410, 12 Nov. 2014

4. Interests
• NIRC, Sec. 24 (B) (1)
• Sec. 27 (D) (1)
• Sec. 27 (D) (3)
• Sec. 28 (A) (7)
• Sec. 22 (Y)
• Dumaguete Cathedral Credit Coop v. CIR; GR 182722, 22 Jan
2010
5. Rents
a. Lease of personal property
b. Lease of real property
c. Tax treatment of
i. Leasehold improvements
ii. VAT added to rental
iii. Advance rental (long term lease)
6. Royalties
a. NIRC, Sec. 24 (B) (1)
b. Sec. 25 (A) (2)
c. Sec. 27 (D) (1)
d. Sec. 28 (A) (7) (a)
7. Dividends
a. NIRC, Sec. 24 (B) (2)
b. Sec. 25 (A) (2)
c. Sec. 27 (D) (A)
d. Types of dividend
e. Cash dividend
f. Stock dividend
i. Sec. 73
ii. General Rule
iii. Exemption; Requisites
g. Property dividend
h. Liquidating dividend

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 8. Prizes and Winnings
a. NIRC, Sec. 24 (B) (1)
b. Prizes (Sec. 24 (B) (1); Sec. 32 (A) (7) (c); Sec. 32 (A) (7)
(d)
c. Winnings (Sec. 24 (B) (1)

9. Pensions, Annuities, Proceeds of Life Insurance

a. Sec. 32 (B) (6)
10. Share in GPP’s income

VIII. EXCLUSIONS
A. Life Insurance (Sec. 32 (B) (1))
B. Amount Received by Insured as Return of Premium (Sec. 32 (B) (2))
C. Gifts, Bequests, and Devises (Sec. 32 (B) (3))
D. Compensation for Injuries or Sickness (Sec. 32 (B) (4))
E. Income Exempt under Treaty (Sec. 32 (B) (5))
F. Retirement Benefits, Pensions, Gratuities, etc. (Sec. 32 (B) (6))
G. Miscellaneous
a. Gutierrez v. Collector, 101 Phil 713
b. NDC v. CIR, 151 SCRA 472
c. CIR v. CTA, 127 SCRA 9
d. Phil. Guaranty v. CIR, GR L-22074, Apr. 30, 1965

IX. Capital Gains Taxation

A. Capital Asset v. Ordinary Asset
a. Secs. 24(D), 39, NIRC
b. Secs. 132-135, Revenue Regulations No. 2
B. Treatment of Sale or Exchange of Ordinary Assets
C. Tax treatment of gains
a. Real Property (Sec. 24, (D), Sec. 25 (A), (3), Sec. 27 (D) (5)
b. Ordinary asset (dealers)
c. Capital asset
d. Principal residence (Sec. 24 (D) (2)), Sec. 25 (A) (3)
e. Shares of stocks (Sec. 24 (C), Sec. 25 (A) (3), Sec. 27 (D) (2), Sec. 28 (A) (7)
(c)
i. Dealers of stocks,
ii. Listed and traded in the local stock exchange
iii. Not listed in the local stock exchange
iv. Others
f. Ordinary Asset
g. Capital Asset
h. Holding period and its application (Sec. 39 (B), (C))
i. TAX-FREE EXCHANGES AND OTHER TAX-EXEMPT TRANSACTIONS

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 i. In General
ii. Merger or Consolidation
iii. Exchange of Property for Shares of Stock
iv. Sec. 40(C)(2), NIRC

X. ALLOWABLE DEDUCTIONS
Definition
i. Deduction
ii. Expenses
1. Revenue Expenditure
2. Capital Expenditure
iii. Concept
iv. Nature
v. Distinction:
1. Exclusion
2. Tax Credit
3. Cost of Goods Sold or Cost of Services
vi. Taxpayers entitled to claim deductions – Sec. 34 NIRC
vii. Types of Deduction
1. Itemized Deduction
2. Optional Standard Deduction
3. Special Deduction

XI. Itemized Deduction – Section 34

i. General Requisites of Deductibility
• CIR v. Isabela Cultural, GR 172231, 12 Feb 2007
ii. Ordinary and Necessary Trade, Business or Professional Expenses –
Sec. 34 (A) (1)
1. Meaning of “Ordinary” and “Necessary”
• Esso Standard v. CIR, GR L-28508-9, 7 July 1989
• CIR v. General Foods (Phils.) Inc., GR 143672, 24 Apr 2003
2. Salaries and wages
3. Travel Expenses
4. Rentals
5. Entertainment and Recreation Expenses
a. Nature
b. Ceilings
i. Sale of Goods
ii. Sale of Services
6. Substantiation Rule – Sec. 34 (A) (1) (b)
• H. Tambunting Pawnshop, Inc. v. CIR, GR 173373, 29 July
2013
7. Bribes, Kickbacks, and Other Similar Payments – Sec. 34 (A) (1) (c)

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 8. Option given to Private Educational Institutions – Sec. 34 (A) (2)

iii. Interest – Sec. 34 (B)

1. In general
2. Limitation: Tax Arbitrage Scheme
a. - CIR v. Palanca, 18 SCRA 496
b. - CIR v. Vda. de Prieto, 109 Phil 592
c. Paper Industries v. CA, 250 SCRA 434
d.
3. Non-deductible Interest – Sec. 34 (B) (2)
a. Cash basis reporting and discounting of interest
b. Related Parties – Sec. 36 (B)
c. Petroleum Operations
4. Optional Treatment of Interest Expenses

iv. Taxes – Sec. 34 (C)

1. In general
2. Non-deductible taxes
3. Tax-benefit rule on tax refunds or credits
4. Limitations on NRANETB and RFC
5. Tax Credit
a. Who are entitled and not entitled – Sec. 34 (C) (3)
b. Limitations – Section 34 (C) (4)

v. Losses – Sec. 34 (D)

1. In general
a. Requisites of Deductibility
2. Time to claim losses
3. Proof of loss
4. Net Operating Loss Carry-over – Sec. 34 (D) (3)
a. Requisites
5. Capital Loss – Sec. 34 (D) (4); Sec. 39
a. Definition of Terms – Sec. 39
i. Ordinary Gain
ii. Ordinary Loss
iii. Capital Gain
iv. Capital Loss
v. Net Capital Gain
vi. Net Capital Loss
b. Holding period – Sec. 39 (B)
c. Limitation on Capital Losses – Sec. 39 (C)
d. Net Capital Loss Carry-Over – Sec. 39 (D)
i. Requisites

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 ii. Distinction: Net Operating Loss Carry-over
e. Retirement of Bonds, etc.
f. Gains and Losses from Short Sales, etc.
g. Determination of Amount and Recognition of Gain or Loss –
Sec. 40.
i. Computation
ii. Basis for Determining Gain or Loss
iii. Rules on Exchange of Property
1. General Rule
2. Exception
a. Merger or Consolidation
b. Control
iv. Definitions – Sec. 40 (6)
h. Securities Becoming Worthless – Sec. 34 (D) (4) (b), Sec. 34
(E) (2)
▪ China Banking Corporation v. CA, et al, GR No.
125508, 19 July 2000
6. Losses from Wash Sales of Stock or Securities – Sec. 34 (D) (5), Sec.
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7. Wagering Losses – Sec. 34 (D) (6)
8. Abandonment Losses – Sec. 34 (D) (7)

vi. Bad Debts – Sec. 34 (E)

vii. Depreciation – Sec. 34 (F)
1. Definition
2. In general
3. Methods
4. Depreciation of Properties Used in Petroleum Operations
5. Depreciation of Properties Used in Mining operations
6. Depreciation Deductible by NRANETB or RFC

viii. Depletion – Sec. 34 (G)

ix. Charitable and Other Contributions – Sec. 34 (H)

1. With limitations
2. Deductible in Full

x. Research and Development – Sec. 34 (I)

xi. Pension Trusts

XII. INCOME TAX RATES

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A. Individuals
a. Resident Citizens, Non-resident Citizens, and Resident Aliens
b. Non-resident aliens engaged in trade or business
c. Non-resident aliens not engaged in trade or business
d. Special Aliens (Sec. 25 (C), (D), (E))

B. Corporations
a. Domestic corporations
i. Normal Tax – (Sec. 27 (A))
ii. Passive Income
iii. Capital Gains
iv. Special Domestic Corporations
1. Proprietary Educational Institutions and Hospitals (Sec. 27 (B))
v. Minimum Corporate Income Tax (MCIT) (Sec. 27 (E))
1. Applicability
2. MCIT Carry-over
3. Relief

b. Foreign Corporation
i. Resident Foreign Corporation
1. Normal Tax (Sec. 28 (A) (1))
2. MCIT (Sec. 28 (A) (2) in relation to Sec. 27 (E))
3. International Carriers (Sec. 28 (A) (3)
4. Offshore Banking Units
5. Tax on Branch Profits Remittances
6. Multinational Companies (Sec. 28 (6)
• Regional or Area Headquarters
• Regional Operating Headquarters
7. Passive Income
8. Bank Deposits and Yields from Deposit Substitutes, etc. and
Royalties (Sec. 28 (7) (a))
9. Income Derived under the EFCDS (Sec. 28 (7) (b)
10. Capital Gains
• Shares of Stock (Sec. 28 (7) (c))
• Intercorporate Dividends (Sec. 28 (7) (d))

ii. Non-resident corporations

• In General (Sec. 28 (B) (1))
• Others
o Cinematographic Film Owner, Lessor, or Distributor
(Sec. 28 (B) (2))
o Lessor of Vessels Chartered by Philippine Nationals
(Sec. 28 (B) (3))

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 o Owner or Lessor of Aircraft, Machineries, and Other
Equipment (Sec. 28 (B) (4))
• Interest on Foreign Loans (Sec. 28 (B) (5) (a))
• Intercorporate dividends (Sec. 28 (B) (5 (b))
• Capital Gains – Shares of Stock not Traded in Stock Exchange
(Sec. 28 (B) (5) (c))

iii. BCDA, PEZA and BOI Registered Enterprises

iv. Improperly Accumulated Earnings Tax (Sec. 29)
1. Coverage
2. Exception
3. Evidence of Improper accumulation
4. Tax Rate
5. Tax Base
• Cyanamid Phils. v. CA, GR 1008067, Jan. 20, 2000
• CIR v. Antonio Tuason, GR 85749, May 15, 1989
• - Manila Wine Merchants v. CIR, GR L-26145, Feb. 25,
1984

XIII. RETURNS, PAYMENTS, AND WITHHOLIDING OF TAXES Returns

A. Individuals – Sec. 51
a. ITR
i. Definition and Nature
1. Pay as you file system – Sec. 56 (A) (1)
ii. Who are required to file ITR
1. Substituted filing
a. Applicability
2. Marginal income earners v. MWE
iii. Who are not required to file ITR

b. Where to File
c. When to File
i. Annual
ii. Quarterly – Sec. 74 (A), (B), and (C)
1. Estimated tax
2. Time of Filing and Payment
3. Remedies for excess tax payments
a. Tax Refund
b. Tax Credit Certificate
c. Tax Credit against quarterly income tax liabilities
iii. Capital gains – See also Sec. 56 (A) (3)
1. Shares of Stocks not traded in the LSE

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 2. Real Property
d. Husband and Wife
e. Children
f. Persons Under Disability
g. Signature presumed correct

B. Corporations – Sec. 52
a. What to File
b. When to File
i. Quarterly – Sec. 75, Sec. 77
1. Calendar year
2. Fiscal year
ii. Final Adjustment Return – Sec. 76
1. Options of the Taxpayer for discrepancies in the total quarterly tax
payments and final adjustment returns
a. Pay the balance
b. Carry-over the excess credit
c. Tax Refund
d. Irrevocability of choice

XIV. WITHHOLDING TAXES – Section 57, NIRC

A. Expanded Withholding Tax or Creditable Withholding Tax
B. Withholding Tax on Compensation
C. Final Withholding Tax

XV. REFERENCES AND OTHER MATERIALS

Recommended References:

Law of Basic Taxation in the Philippines by ABAN

Fundamentals of Taxation By Hector S. de Leon
National Internal Revenue Code of 1997 (with updates on TRAIN Law) By Atty. Eufrocina M.
Sacdalan-Casasola and Atty. Rosario S. Santiago-Bernaldo
Tax Principles and Remedies By Dimampao (2018 edition)
Tax Law and Jurisprudence by Vitug & Acosta

VIII. CONTACT AND OTHER INFORMATION

• Email Address: jmclawacads@gmail.com; raymund@foalawoffice.com

• Mobile no.: 09331234567/ 09171093983
• Consultation schedule: after class or on appointment

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