2022 BAR EXAMINATIONS

POLITICAL AND INTERNATIONAL LAW

(WITH TAXATION LAW)

8:00 A.M. to 12:00 NN

INSTRUCTIONS

This is a 4-hour examination consisting of 20 problems. Each of the problems is worth 5

points.

All the problems will first require a “Yes” or “No” answer, followed by a concise legal
explanation. You are highly encouraged to read the question in the problem first before reading
the entire problem.

Allocate your time efficiently. Feel free to first answer questions you find relatively easier
than the others. You may return to the more difficult questions initially left unanswered.

Do not leave distinguishing marks in any of your answers. Do not write a mantra, motto,
prayer to deities or saints, special plea addressed to the examiner or the Bar Chairperson, or any
other such extraneous text. Leaving any distinguishing mark is classified as cheating and can
disqualify you from the whole Bar Examinations.

You have until 12:00 noon to finish the exam. Make sure you have answered everything
and reviewed your answers before submitting your answer file.

Always keep in mind your obligations under the Honor Code.

When you hurdle the Bar Examinations, do not forget to serve the people.

Always remember: honor and excellence.

We wish you all the best!

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1. A law was passed making military service for women merely voluntary.

Is the law constitutional?

2. Robinhood was proclaimed as the winning candidate for the position of Representative in
the House of Representatives 3 days after the elections in May. He immediately took his
oath of office. However, there was a pending disqualification case against him, which was
eventually decided by the COMELEC against him 10 days after the election. Since he has
already been proclaimed, he ignored that decision and did not bother appealing it. The
COMELEC then declared in the first week of June that its decision holding that Robinhood
was not validly elected has become final.

Robinhood then went to the Supreme Court questioning the jurisdiction of COMELEC
claiming that since he had already been proclaimed and had taken his oath of office, such
election body had no more right to come up with a decision – that the jurisdiction had
already been transferred to the House of Representatives Electoral Tribunal.

Is the argument of Mr. Robinhood tenable?

3. Genevieve was born in 1986 to a Filipino mother and Swedish father. She has been living
and continues to live in the US for the last 20 years and has also been naturalized as a US
citizen. She recently reacquired Philippine citizenship under RA 9225, the Citizenship
Retention and Reacquisition Act of 2003.

Can Genevieve vote in the next national elections?

4. Will the President’s immunity from suit continue even after his term has ended, considering
that the events covered by a Petition for writs of amparo and habeas data took place during
his term?

5. The President entered into an executive agreement with Vietnam for the supply to the
Philippines of onions not to exceed 10,000 tons in any one year. The Association of Onion
Farmers of the Philippines questioned the executive agreement for being contrary to RA
12345 which prohibits the importation of onions from Asian countries.

Is the challenge correct?

6. Does the Ombudsman have authority to conduct investigation over crimes or offenses
committed by public officials that are not in connection or related at all to the official’s
discharge of his or her duties and functions?

7. Tsong Ruben installed a jumper cable. He was prosecuted under a Makati ordinance
penalizing such act. He moved for its dismissal on the ground that the jumper cable was

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 within the territorial jurisdiction of Mandaluyong and not Makati. The case was dismissed.
The City of Mandaluyong thereafter filed a case against him for theft under the Revised
Penal Code.

Is there double jeopardy?

8. In December 2013, the Municipality of Mondragon, Northern Samar passed and approved
a Sangguniang Bayan Ordinance and 4 SB Resolutions, granting various allowances to its
officials and employees. On post-audit, the Audit Team Leader and the supervising auditor
of the municipality issued notices of disallowance on the grounds that the grants violated
Section 12 of RA 6758 (Salary Standardization Law), as regards the consolidation of
allowances and compensation, and that services rendered thereunder are not considered as
government service.

Mario Madera, et al. filed their appeal with the Commission on Audit (COA) Regional
Director, arguing that the grant of additional allowances to the employees is allowed by
RA 7160 (LGC). Hence, the LGC actually repealed Section 12 of RA 6758 because the
former law allows the municipality to grant additional allowances/financial assistance
should its finances allow. In a Decision, the RD affirmed the NDs. According to the RD,
while it may be true that the subject allowances were not among those included in the list
of authorized allowances and they may be granted if there is sufficient legal basis, the
appropriation ordinance is not sufficient to become the legal basis. The COA affirmed the
ruling of the COA Regional Office, with modification in that the officials and employees
who unwittingly received the disallowed benefits or allowances are not held liable for their
reimbursement since they are recipient-payees in good faith.

Did the COA commit grave abuse of discretion in affirming the NDs?

9. May the power of cities to raise revenues be limited by an executive order of the President?

10. The Secretary of the Department of Environment and Natural Resources (DENR) issued
Memorandum Circular 2022-08 prescribing the administrative requirements for the
conversion of a timber license agreement (TLA) into an Integrated Forestry Management
Agreement (IFMA). CBN Corporation, a holder of a TLA which is about to expire, claims
that the conditions for conversion imposed by the said circular are unreasonable and
arbitrary and a patent nullity because it violates the non-impairment clause under the Bill
of Rights of the 1987 Constitution.

CBN Corporation goes to court seeking the nullification of the subject circular. The DENR
moves to dismiss the case on the ground that CBN Corporation has failed to exhaust
administrative remedies which is fatal to its cause of action.

If you were the Judge, will you grant the motion?

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11. In the exercise of police power, President Duterte issued Proclamation No. 475 formally
declaring a state of calamity in Boracay and ordering its closure for six months from April
26, 2018 to October 25, 2018. The closure was implemented on even date. Said
Proclamation has for its basis, among others, that “Only 14 out of 51 establishments near
the shores of Boracay Island are compliant with the provision of Republic Act (RA) No.
9275 or the Philippine Clean Water Act of 2004”. Petitioners questioned the
constitutionality of the Proclamation. They argue that Proclamation No. 475 is
unconstitutional for infringing on the constitutional rights to travel and to due process. In
its defense, the Government argued that there is urgency in rehabilitating Boracay in order
to prevent further environmental destruction that may cause danger to the public in
Boracay.

Is Proclamation No. 475 a valid exercise of police power?

12. May a private corporation duly organized under Philippine laws acquire private land in the
Philippines?

13. The Philippine Government, through the Department of Energy, entered into Service
Contract No. 46 (SC-46) with Japan Petroleum Exploration Co., Ltd. (JAPEX), a company
organized and existing under the laws of Japan with a Philippine branch office. Active
groups question that constitutionality of SC-46 arguing that service contracts are no longer
allowed in the 1987 Constitution.

Is the argument correct?

14. President Marcos issued Executive Order No. 81 (EO 81) allowing the Republic of China
to use the Philippine marine wealth within the exclusive economic zone (EEZ) for a
monthly rental of P10 Billion which will be used to help the Philippine economy rise from
the recent pandemic caused by the COVID-19 virus.

Is EO 81 constitutional?

15. The Philippines was hailed by the international community for its initiative in creating the
Writ of Kalikasan in order to remedy violations against the right to a balanced and healthful
ecology.

Does the precautionary principle also originate from the Philippines?

16. The House of Representatives proposed a tax bill based on the proposal of the Department
of Finance. The Senate also submitted its tax bill on the same subject matter. When the
House of Representatives bill was referred to the Senate, the same was not adopted, but
instead, the Senate decided to pass its own version of the bill. Both bills were then

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 consolidated by the Bicameral Committee and submitted to the President who then signed
the same into law. A now questions the validity of the approved tax law on the ground that
it is violative of the Constitution.

Is A correct?

17. Mr. L, who inherited an ancestral house in Laguna, accepted the offer of Sister F, head of
the Congregation of Blue Nuns, for the latter to rent the house as temporary refuge for
destitute unwed mothers. Mr. L religiously received rental payments from the
Congregation. One day, Mr. L received a notice from the BIR that he was deficient in the
payment of his income taxes.

Is the BIR correct?

18. The municipal mayor of a certain municipality issued an executive order requiring the
transferor of real property located within its territorial jurisdiction to pay a transfer tax
equivalent to 1% of the value of such real property or consideration paid, if there be any,
whichever is higher. Mr. I contested the order on the ground that it is unconstitutional.

Is Mr. I correct?

19. E is a successful businessman engaged in a laundry business under the name and style of
“Lord of the Wrings”, a single proprietorship registered with the BIR. The business has
grown enormously and its profits steadily increased every year. E has decided to transfer a
huge portion of the profits to a time deposit with Shire Bank. The bank regularly deducted
20% final withholding tax on the interest income from the time deposit. E claimed that the
deposited amount derived from the conduct of his laundry business was already subjected
to income tax as he was regularly filing with the BIR his income tax returns and paid the
taxes due thereon. He contended that the 20% final withholding tax constituted double
taxation.

Is E correct?

20. Can an assessment for a local tax be the subject of set-off or compensation against a final
judgment for a sum of money obtained by a taxpayer against the local government that
made the assessment? Explain.

- NOTHING FOLLOWS -

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