II A.

LEGISLATIVE DEPARTMENT
What is Bicameral System?

1.Legislative Power

1.1 Non-delegation of Powers

0
2. Senate (1987 CONST., art. VI, secs. 2-4)
2.1. Compositions

2.2. Qualifications

1
2.3. Terms of Office

3. The House of Representatives (1987 CONST., art. VI, secs. 5-7)

3.1. Composition

3.1a. The District Representatives

2
3.1b. The Party-List Representatives

3.1c. The Different Party-List Systems

3
3.2. Qualifications

3.2a Domicile Requirement

4
3.2b. Grounds for disqualification

3.3. Term

4. Doctrine of Gerrymandering

5
1. Privileges and Inhibitions (1987 CONST., art. VI, secs. 10, 11 and 13-14)

6.1 Immunity from Arrest

6
6.2 Legislative Privilege Speech

6.3 Forbidden Office vs Incompatible Office

2. Quorum and Voting Majorities, and Discipline of Members (1987 CONST., art. VI,

7
 sec. 16)

7.1 Instances when voting separately vs voting jointly

7.2 Instances when voting by majority

8
7.3 Regular vs Special Sessions

7.4 Mandatory Recess

9
7.5 Rule on Adjournment

3. Power to Discipline its Members

8.1 Determination of Disorderly Behavior

10
8.2 Preventive Suspension vs Dismissal

B. Law-Making Process (1987 CONST., art. VI, secs. 26-27)

1. How does a bill become a law?

11
2. Instances when a bill become a law

12
3. One-bill One Subject Rule

4. The Bicameral Conference Committee

4.1 Power of the Committee and its extent

13
5. Rule on Presentment of a Bill to the President

5.1 Enrolled Bill Doctrine

6. Presidential Veto

14
6.1 Overriding the Presidential Veto

6.2 Presidential Veto Vs Item-veto

6.3 Pocket Veto

15
C. Appropriation (1987 CONST., art. VI, secs. 24-25 and 29)
1. Definition of Appropriation

2. Delegation of Power to Appropriate

16
2.1 Officers qualified to be delegated

2.2 Requisites for a valid delegation of the power to appropriate

17
D. Legislative Inquiries and Oversight Functions (1987 CONST., art. VI, secs.
21-22)
1. Legislative Inquiry in aid of legislation

2. Matters that can be subject to Legislative Inquiry

18
3.Limitation of the power of Legislative Inquiry

4. Power to hold persons in contempt in relation to the power of Legislative Inquiry

19
5. Question Hours vs Legislative Inquiry

6. Oversight Powers of Congress

6.1 Scope of Oversight Powers

20
6.2 Bases of Oversight Powers

6.3 Categories of Congressional Oversight Powers

21
7. The Constitutionality of a Legislative Veto

E. Power of Impeachment (1987 CONST., art. XI, secs. 2-3)

1. Definition of Power to Impeach

22
2. Impeachable Officers

3. Steps/Procedure of Impeachment Proceedings

23
4. Constitutional Limitations on the Power to Impeach

F. Electoral Tribunals (1987 CONST., art. VI, sec. 17)

1. Composition of Electoral Tribunals

24
2. Powers and Jurisdiction of the Tribunal

3. What is an election contest/protest?

25
4. When is the winning candidate considered as part of Senate or House of
Representatives?

5. Valid grounds for termination of Membership in the Tribunal

26
6. Are decisions of the Tribunal appealable? Are there any remedies of the
aggrieved party?

G. Commission on Appointments (1987 CONST., art. VI, sec. 18; art. VII, sec. 16;
art. VIII, sec. 8)
1. Composition of CoA

27
2. Functions of the CoA

3. Presidential Appointments subject to the approval of CoA

4. Regular Appointments Vs Ad Interim Appointments

28
29
H. Non-Legislative Powers of Congress

Power to Declaration of Existence of State of War (1987 CONST., art. VI, sec.
23)

Power to Revoke/Extend the Suspension of the Privilege of the Writ of Habeas

Corpus and Declaration of Martial Law (1987 CONST., art. VII, sec. 18)

I. Legislative Powers vested with the People

1.Initiative

1.1. Kinds of Initiative

30
2. Referendum

2.1 Kinds of Referendum

31
3. Initiative vs Referendum

3.1. Limitations on Initiative and Referendum

32
 I. EXECUTIVE DEPARTMENT
A. President and Vice President
1. Term, Qualifications, and Election (1987 CONST., art. VII, secs. 2 and 4)
1.1 Qualifications of the President and Vice President

1.2 Election of the President and Vice President

33
1.3 Term of the President and Vice President

2. Privileges, Inhibitions, and Disqualifications (1987 CONST., art. VII, secs. 6 and
13)

2.1 Privileges of the President

2.2 Privileges of the Vice President

34
2.3 Doctrine of Executive Immunity

2.4 Principle of Command Responsibility

2.5 Presidential Privilege

35
2.6 Kinds of Executive Privilege

2.7. Presidential Communication Privilege vs Deliberative Process Privilege

B. Executive and Administrative Powers (1987 CONST., art. VII, secs. 1 and 17)

36
3.1 General Executive Power of the President

3.2 Faithful Execution Clause/Doctrine

3.3 Specific Powers of the President

C. Power of Appointment (1987 CONST., art. VII, secs. 13, 15, and 16)
1. Regular and Ad Interim

2. By-Passed Appointment

37
2.1 Three Strike Rule

3. Midnight Appointments

4. Removal from Office

38
 5. Limitations on the Power of Appointment

D. Power of Control and Supervision (1987 CONST., art. VII, sec. 17)
1. Executive Departments and Offices; Doctrine of Qualified Political Agency

1.1 Power of Control

1.2 Doctrine of Qualified Political Agency or Alter Ego Doctrine and its exceptions

39
 2. Local Government Units (1987 CONST., art. X, sec. 4)

2.1 Power of General Supervision

2.2 Power of Supervision vs Power of Control

40
 E. Military Powers (1987 CONST., art. VII, sec. 18)

1.Calling out Power

41
2.Power to Declare Martial Law

3. Power to Suspend the Privilege of Writ of Habeas Corpus

4. Limitations on the Military Powers of the President

42
 F. Pardoning Power and Executive Clemency (1987 CONST., art. VII, sec. 19)
1.Pardon

1.1 Kinds of Pardon; it’s effects

43
2.Reprieve

3. Commutation

4. Remission of fines

44
 5. Probation

6. Pardon vs Probation

7. Amnesty

G. Diplomatic Power (1987 CONST., art. VII, secs. 16, 20 and 21)

1.Sources of President’s Diplomatic Powers

45
2. Scope of Foreign Relations Power of the President

3.Executive Agreement; requisites for validity

H. Power relative to Appropriation Measures (1987 CONST., art. VI, secs. 25 (5)
and 27 (2)

1.Delegated Powers of the President

46
2. Residual Powers of the President

I. Veto Power (1987 CONST., art. VI, 27 (2))

Line veto vs Item Veto

Pocket Veto

47
J. Judicial Power (E.O. No. 292, Book III, Title I, Chapter 7, sec. 20)

K. Removal from Office (1987 CONST., art. XI, sec. 2)

L. Rules of Succession (1987 CONST., art. VII, secs. 7-12)

48
Rules of Succession depending on the cause of vacancy

IV. JUDICIAL DEPARTMENT

A. Definition of Judicial Power (1987 CONST., art. VIII, sec. 1)

B. Judicial Review
1. Requisites
a. Actual case or controversy

b. Property party

49
 c. Raised at the earliest possible opportunity

d. Necessary to the determination of the case itself

2. Exceptions
a. Political Questions

b. Moot Questions

c. Advisory Opinions

50
3. Operative Fact Doctrine

C. Fiscal Autonomy (1987 CONST., art. VIII, secs3 and 10)

D. Appointments to the Judiciary

1. Qualifications (1987 CONST., art. VIII, sec. 7)

2. Judicial and Bar Council (1987 CONST., art. VIII, secs. 8 and 9)

51
E. Supreme Court of the Philippines
1. Composition (1987 CONST., art. VIII, sec. 4)

2. Procedural Rule-Making Power (1987 CONST., art. VIII, sec. 5)

3. Disciplinary Powers (1987 CONST., art. VIII, sec. 11)

52
4. Administrative Supervision (1987 CONST., art. VIII, sec. 6)

5. Jurisdiction (1987 CONST., art. VIII, sec. 5)

53
54
II. CONSTITUTIONAL COMMISSIONS (1987 CONST., art. IX)
A. Powers, Functions, and Jurisdictions (1987 CONST., art. IX-A, sec. 8; art. IX-
B, sec. 4, art. IX-C, secs. 2-5, 9 and 11; art. IX-D, secs. 2-4)

B. Composition and Qualifications of Members (1987 CONST., art. IX-B, sec. 1;

art. IX-C, sec. 1; art. IX-D, sec.1)

C. Prohibited Officers and Interests (1987 CONST., art. IX-A, sec. 2)

55
D. Review of Final Orders, Resolutions, and Decisions
1. Rendered in the Exercise of Quasi-Judicial Functions (1987 CONST., art. IX-
A, sec. 7)

2. Rendered in the Exercise of Administrative Functions (1987 CONS., art. IX-A,

secs. 4 and 6)

56
V. BILL OF RIGHTS (1987 CONST., art. III)
A. Due Process Clause; Procedural and Substantive Requirements
(1987 CONST., art III, sec. 1, art. XIII, sec. 1)
1. Void-for-Vagueness Rule

2. Judicial and Administrative Due Process

B. Equal Protection Clause (1987 CONST., art. III, sec.1)

1. Requisites for Valid Classification

57
 2. Standards for Review

C. Arrest, Search, and Seizure; Requisites; Exclusionary Rule (1987

CONST., art. III, sec. 2)

D. Privacy of Communication and Correspondence; Exclusionary Rule

(1987 CONST., art. III, sec. 3; R.A. No. 4200); Informational, Decisional,
Locational Privacy

58
E. Freedom of Speech and Expression (1987 CONST., art. III, secs. 4 and
18 (1))
1. Prior Restraint and Subsequent Punishment

2. Content-Based and Content-Neutral Regulations

3. Facial Challenges and Overbreadth Doctrine

59
 4. Tests for Valid Government Interference

5. Doctrine of Privileged Communication (Act No. 3815, art. 354)

F. Freedom of Religion (1987 CONST., art. III, sec. 5)

1. Non-Establishment and Free Exercise Clauses

60
 2. Tests for Valid Government Interference

3. Separation of Church and State (1987 CONST., art. II, sec. 6)

G. Liberty of Abode and Right to Travel; Limitations (1987 CONST., art.

III, sec. 6)

61
H. Right to Information; Limitations (1987 CONST., art. II, sec. 28; art. III,
sec. 7; art. XVI, sec. 10)

I. Right to Association (1987 CONST., art. III, sec. 8; art. XIII, sec. 3; art.
IX_B, sec. 2(5))

J. Non-impairment of Contracts (1987 CONST., art. III, sec. 10)

62
K. Free Access to Courts and Adequate Legal Assistance (1987
CONST., art. III, sec. 11; R.A. No. 9999)

L. Rights under Custodial Investigation (1987 CONST., art. III, sec. 12;
R.A. No. 7438)
1. Requisites of a Valid Waiver

2. Exclusionary Rule

63
M. Rights of the Accused (1987 CONST., art. III, secs. 13-17, 21 and 22)

N. Right against Involuntary Servitude (1987 CONST., art. III, sec. 18)

O. Right against Excessive Fines, and Cruel and Inhumane

Punishments (1987 CONST., art. III, sec. 19)

64
 P. Non-imprisonment for Debts (1987 CONST., art. III, sec. 20)

VI. CITIZENSHIP (1987 CONST., art. IV)

A. Filipino Citizens (1987 CONST., art. IV, secs. 1-2)

65
B. Acquisition and Loss of Citizenship

C. Retention and Re-Acquisition of Citizenship (R.A. No. 9225)

66
 D. Naturalization (C.A. No. 473, secs. 2-4; C.A. No. 63; A.M. No. 21-07-22)

III. LAW ON PUBLIC OFFICERS

A. Public Officers; De Facto and De Jure

67
B. Civil Service Scope, Appointments, Personnel Actions, and Removal
1. Preventive Suspension and Dismissal from Service

2. Illegal Dismissal, Reinstatement, and Back Salaries

C. Accountability of Public Officers; Ombudsman (1987 CONST., art. XI,

secs. 5-13; R.A. No. 6770, as amended; R.A. No. 6713)

68
69
IV. ADMINISTRATIVE LAW
A. General Principles

B. Administrative Agencies; Definition, Types, and Manner of Creation

C. Powers of Administrative Agencies

70
D. Primary Administrative Jurisdiction

E. Exhaustion of Administrative Remedies

71
VII. ELECTION LAW
A. Suffrage; Qualification and Disqualification of Voters (1987 CONST.,
art. V, sec. 1; R.A. No. 8189, secs. 9 and 11)

B. Registration Voters; Inclusion and Exclusion Proceedings (R.A. No.

8189, R.A. No. 10367)
1. Overseas Absentee Voting (R.A. No. 9189; R.A. No. 10590)

72
 2. Local Absentee Voting (Executive Order 157 series of 1987; R.A. No.
7166; R.A. No. 10380)

3. Persons Deprived of Liberty Voting (COMELEC Resolution No. 9371,

as may be amended)

C. Political Parties and the Party-List System of Representation (1987

CONST., art. VI, sec. 5(2); art. XI-C, sec. 2(5); R.A. No. 7941)
1. Registration (R.A. No. 7941)
a. Grounds for Refusal or Cancellation of Registration
(R.A. No. 7941, sec. 6) *Exclude computation of party-list seat
allocation

73
D. Candidacy
1. Certificate of Candidacy (B.P. Blg. 881, sec. 73)

2. Ministerial Duty of Comelec to Receive Certificates of Candidacy (B.P.

Blg. 881, sec. 76)

3. Effect of Filing of Certificate of Candidacy (B.P. Blg. 881, sec. 66)

74
4. Eligibility and Material Misrepresentation (B.P. Blg. 881, sec. 74, 78)

5. Withdrawal of Certification of Candidacy (B.P. Blg. 881, sec. 73)

6. Effects of Denial and Cancellation of Certificate of Candidacy due to

Material Misrepresentation

75
7. Substitution of Candidates (B.P. Blg. 881, sec. 77)

8. Nuisance Candidate and Effects of Declaration of Nuisance Candidacy

(B.P. Blg. 881, sec. 69, R.A. No. 6646, sec. 5)

9. Disqualification of Candidates; Effects

76
E. Campaign
1. Limitations on Expenses and Prohibited Contributions (R.A. No. 7166,
sec. 13; B.P. Blg. 881)

2. Lawful Election Propaganda (R.A. No. 9006)

3. Statement of Contributions and Expenses (R.A. No. 7166, sec. 14;

B.P. Blg. 881)

77
F. Electoral Boards and Board of Canvassers; Composition and Powers

G. Remedies
1. Pre-election
a. Petition for Disqualification

b. Petition Not to Give Due Course of Cancel Certificates of

Candidacy (B.P. Blg. 881, sec. 78)

c. Petition to Declare Nuisance Candidate (B.P. Blg. 881, sec. 69)

78
2. During election
a. Petition to Postpone Elections (B.P. Blg. 881, sec. 5)

b. Petition to Declare Failure of Elections (B.P. Blg. 881, sec. 6)

79
3. Pre-Proclamation Controversy

4. Post-Proclamation
a. Election Contest
i. Election Protest

ii. Quo warranto

80
iii. Jurisdiction
- Presidential Electoral Tribunal (1987 CONST., art. VII,
sec. 4)

- Senate Electoral Tribunal (1987 CONST., art. VI, sec. 17)

- House of Representatives Electoral Tribunal (1987

CONST., art. VI, sec. 17)

- COMELEC (1987 CONST., art. IX-C, sec. 2(2); B.P. Blg.

881, secs. 250 and 253)

81
-RTC (R.A. No. 7166, sec. 22; B.P. Blg. 881, secs. 251 and 253)

- MTC (B.P. Blg. 881, secs. 252-253)

H. Prosecution of Election Offenses (B.P. Blg. 881, sec. 256; R.A. No.
9369, sec. 43)

82
VIII. LOCAL GOVERNMENTS (1987 CONST., art. X; R.A. No. 7160)
A. Principles of Local Autonomy

B. Local Govdernment Units

1. Powers of Local Government Units
a. Police Power and General Welfare Clause

b. Eminent Domain and Taxation

83
 c. Requisites of a Valid Ordinance; Local Initiative and Referendum

d. Corporate Powers

2. Local Elective and Appointive Officials

3. Rules of Succession

84
 4. Term Limitations and Recall

V. PUBLIC INTERNATIONAL LAW

A. Doctrine of Incorporation and Transformation (1987 CONST., art. II,
sec. 2; art. VII, sec. 21)

B. Sources of Obligations in International Law (Statute of the International

Court of Justice, art. 38)

85
C. Subjects of International Law

D. Diplomatic and Consular Law (Vienna Convention on Diplomatic

Relations; Vienna Convention on Consular Relations)

E. Treaties; Vienna Convention on the Law of Treaties

86
F. Nationality and Statelessness (R.A. No. 9225; Hague Convention of
1930)

G. Jurisdiction of States
1. Territoriality Principle

2. Nationality Principle

3. Protective Principle

4. Universality Principle

87
 5. Passive Personality Principle

6. Conflicts of Jurisdiction

H. Treatment of Aliens; Extradition and Deportation

I. International Human Rights Law (The United Nations’ Universal

Declaration of Human Rights)

88
J. International Humanitarian Law; R.A. No. 9851
1. Principles of Armed Conflicts; International and Internal

2. Treatment of Civilians and Prisoners of War

3. Law on Neutrality

89
 MERCANTILE LAW
AND TAXATION LAW

90
I. CORPORATION LAW (R.A. No. 11232, Revised Corporation Code)
A. General Principles
1. Nature and Attributes (R.A. No. 11232, Section 2)

2. Nationality of Corporations
a. Control Test

b. Grandfather Rule

91
3. Doctrine of Separate Judicial Personality

4. Doctrine of Piercing the Corporate Veil; Liability of Directors and Officers

5. Trust Fund Doctrine

92
B. Kinds of Corporation
1. Stock Corporation - R.A. No. 11232, Section 3

2. Non-Stock Corporation -R.A. No. 11232, Sections 86-87

3. Close Corporation -R.A. No. 11232, Section 95

93
4. Educational Corporations -R.A. No. 11232, Section 105

5. Religious Corporation- R.A. No. 11232, Sections 107-08

6. One Person Corporation- R.A. No. 11232, Section 115

94
C. Incorporation and Organization
1. Number and Qualification of Incorporators -R.A. No. 11232, Section 10,

2. Corporate Name -R.A. No. 11232, Section 14, 17-18

3. Capitalization - R.A. No. 11232, Section 12

95
4. Corporate Term - R.A. No. 11232, Section 11

5. Classification of Shares - R.A. No. 11232, Sections 6-9

6. Articles of Incorporation - R.A. No. 11232, Sections 13-15

96
7. By-Laws - R.A. No. 11232, Sections 45-47

8. Corporate Officers -R.A. No. 11232, Section 24

9. De Facto Corporation -R.A. No. 11232, Section 19

97
10. Corporation by Estoppel -R.A. No. 11232, Section 20

D. Directors and Trustees

1. Qualifications and Disqualifications - R.A. No. 11232, Sections 22-26

2. Elections -R.A. No. 11232, Sections 23 and 25, 91

98
3. Independent Directors -R.A. No. 11323, Section 22

4. Term, Holdover, and Removal -R.A. No. 11232, Section 22 and 27

5. Compensation - R.A. No. 11232, Section 29

99
6. Vacancy -R.A. No. 11232, Sections 28 and 25

7. Voting Requirements

8. Duties and Liabilities

100
9. Doctrine of Centralized Management

10. Business Judgment Rule

11. Doctrine of Apparent Authority

12. Doctrine of Ratification or Estoppel

101
E. Powers of Corporations; Incidental Powers; Ultra Vires Doctrine
(R.A. No. 11232, Sections 35-44)

F. Stockholders and Members

1. Doctrine of Equality of Shares

2. Participation in Management; Voting Requirements

102
3. Proprietary Rights
a. Right to Dividends -R.A. No. 11232, Section 42

b. Right to Inspection -R.A. No. 11232, Sections 73-74

c. Pre-Emptive Right -R.A. No. 11232, Section 38

d. Appraisal Right -R.A. No. 1123, Sections 80-85

103
4. Derivative Suit/Intra-Corporate Suit

5. Delinquency -R.A. No. 11232, Sections 67-70

6. Certificate of Stock -R.A. No. 11232, Sections 62 and 63

104
G. Mergers and Consolidations - R.A. No. 11232, Sections 75-79
1. Asset Only Transfer

2. Business Enterprise Transfer

H. Corporate Dissolution and Liquidation (R.A. No. 11232, Sections 133-138)

105
I. Foreign Corporations - R.A. No. 11232, Sections 140-153
1. Personality to Sue and Suability

2. Foreign Investments Act (R.A. No. 7042, as amended by R.A. No. 11647)
a. "Doing Business in the Philippines"

b. Registration Requirement- Section 5, RA 7042, as amended

c. Nationalized Activities and the Negative List

106
107
II. PARTNERSHIP
A. General Provisions
1. Definition -Civil Code, Article 1767

2. Rules to Determine Existence - Civil Code, Articles 1769

3. Separate personality - Civil Code, Articles 1768

4. Partnership by Estoppel - Civil Code, Article 1825

108
5. Kinds of Partnership - Civil Code, Articles 1776-1785

B. Obligations of Partners Among Themselves - Civil Code, Articles 1784-1809

C. Property Rights of Partners - Civil Code, Articles 1810-1814,

109
D. Obligations of Partnership/Partners to Third Persons -Civil Code, Articles
1815-1827

E. Dissolution and Winding Up - Civil Code, Articles 1827-1842

F. Limited Partnership - Civil Code, Articles 1843-1867

110
II. INSURANCE LAW P.D. No. 612, as amended by R.A. No. 10607)
A. Concept of Insurance -R.A. No. 10607, Sections 2-9

B. Insurable Interest -R.A. No. 10607, Sections 10-25

C. Concealment - R.A. No. 10607, Sections 26-35, 51

111
D. Representation -R.A. No. 10607, Sections 36-48, 51

E. Policy - R.A. No. 10607, Sections 49-66

F. Warranties - R.A. No. 10607, Sections 67-76

112
G. Premium - R.A. No. 10607, Sections 77-84

H. Loss - R.A. No. 10607, Sections 85-89

I. Notice and Proof of Loss - R.A. No. 10607, Sections 90-94

113
J. Double Insurance; Overinsurance- R.A. No. 10607, Sections 95-96

K. Reinsurance - R.A. No. 10607, Sections 97-100

L. Classes of Insurance
a. Casualty -R.A. No. 10607, Section 176

114
b. Suretyship - R.A. No. 10607, Sections 177-180

c. Life Insurance - R.A. No. 10607, Sections 181-186

d. Compulsory Motor Vehicle Liability Insurance -R.A. No. 10607, Sections 386-402

115
III. TRANSPORTATION LAW
A. General Principles of Common Carriers - Civil Code, Article 1732
1. Test to Determine if Common Carrier

2. Common Carrier v. Private Carriers

3. Diligence Required - Civil Code, Article 1733

116
4. Vigilance over Goods - Civil Code, Articles 1744-1754

5. Safety of Passengers - Civil Code, Articles 1755-1763

6. Sources of Liability

117
B. Maritime Law
1. Limited Liability Rule; Exceptions; Abandonment (Code of Commerce, Articles
587, 590, 643, 837)

2. Charter Parties

3. Collisions; Rules on Liability (Code of Commerce, Articles 826-832, 837)

118
4. Arrival under Stress (Code of Commerce, Articles 819-825)

5. Shipwreck (Code of Commerce, Articles 840-845)

6. Prescription (CA No. 65, Section 6; Code of Commerce, Article 366)

119
7. Salvage Law (Act No. 2616)

C. The Montreal Convention

1. Applicability

2. Extent of Liability of Air Carrier

a. Passenger

120
 b. Baggage

c. Limitations to Liability

3. Liability for Delay

121
IV. BANKING LAWS
A. The New Central Bank Act
1. Banks in Distress -R.A. No. 7653, as amended, Sections 29-30

2. . Remedy of Closed Banks - R.A. No. 7653, as amended, Section 30

B. Secrecy of Bank Deposits (R.A. No. 1405, and R.A. No. 6426, as amended)
1. Prohibited Acts

122
2. Exceptions from Coverage

3. Garnishment of Deposits

C. General Banking Law (R.A. No. 8791)

1. Nature of Bank Funds and Bank Deposits

123
2. Required Diligence of Banks

3. Prohibited Transactions by Bank Directors and Officers

D. Anti-Money Laundering Act (R.A. No. 9160, as amended by R.A. No. 9194,
10167, 10365, 10927, and 11521)
1. Policy -R.A. No. 9160, as amended, Section 2

124
2. Covered Institutions and their Obligations -R.A. No. 9160, as amended, Section 3

3. Covered Transactions - R.A. No. 9160, as amended, Section 3

125
4. Suspicious Transactions - R.A. No. 9160, as amended, Section 3

5. Safe Harbor Provision - R.A. No. 9160, as amended, Section 9

6. Money Laundering
a. How Committed-R.A.No.9160, as amended, Section 4

126
 b. Predicate Crimes - R.A. No. 9160, as amended, Section 3

7. Authority to Inquire; Freezing and Forfeiture -R.A. No. 9160, as amended,

Sections 10-12

127
V. INTELLECTUAL PROPERTY CODE OF THE PHILIPPINES (R.A. No. 8293)
A. Patents -R.A. No. 8293, Section 21
1. Patentable vs. Non-patentable Inventions -R.A. No. 8293, Section 22

2. Ownership of a Patent -R.A. No. 8293, Sections 28-30

3. Rights and Limitations of Patent Owner -R.A. No. 8293, Sections 71-77

128
4. Patent Infringement - R.A. No. 8293, Sections 76-84

5. Remedies for Infringement -R.A. No. 8293, Sections 79-80

6. Cancellation -R.A. No. 8293, Sections 61-66

129
7. Compulsory Licensing -R.A. No. 8793, Sections 93-1025

8. Voluntary Licensing - R.A. No. 8793, Sections 85-92,

B. Trademarks -R.A. No. 8293, Section 121

1. Marks vs. Collective Marks vs. Trade Names -R.A. No. 8293, Section 121

130
2. Non-Registrable Marks -R.A. No. 8293, Section 123

3. Ownership and Registration -R.A. No. 8293, Section 152

4. Rights and Limitations of Trademark Owner - R.A. No. 8293, Section 147

131
5. Trademark Infringement - R.A. No. 8293, Section 155

6. Unfair Competition - R.A. No. 8293, Section 168

7. Cancellation - R.A. No. 8293, Sections 151-15

132
C. Copyrights - R.A. No. 8293, Section 172
1. Copyrightable Works -R.A. No. 8293, Sections 172-173

2. Non-Copyrightable Works -R.A. No. 8293, Section 175-176

3. Rights Conferred by Copyright -193-199 R.A. No. 8293, Section 177

133
4. Ownership of a Copyright -R.A. No. 8293, Section 178

5. Limitations on Copyright -R.A. No. 8293, Sections 184-185

6. Copyright Infringement -R.A. No. 8293, Section 216

7. Art Forgery Act (R.A. No. 9105, Section 4)

134
VI. DATA PRIVACY ACT OF 2000 (R.A. No. 10173)
A. Personal vs. Sensitive Personal Information; Scope - R.A. No. 10173, Section
3

B. Processing of Personal and Sensitive Personal Information; Lawful Basis -

R.A. No. 10173, Sections 12-13

C. General Data Privacy Principles-R.A. No. 10173, Section 11

D. Rights of Data Subject - R.A. No. 10173, Section 16

135
VII. SECURITIES REGULATION CODE (R.A. No. 8799)
A. Framework for Regulating of Securities Trading - R.A. No. 8799, Sections 8-
10

B. Concept of Securities; Howey Test - R.A. No. 8799, Section 3

136
VIII. ELECTRONIC COMMERCE ACT (R.A. No. 8792)
A. Legal Recognition of Electronic Data Messages - R.A. No. 8792, Sections 8-
11

B. Obligation of Confidentiality - R.A. No. 8792, Section 32

137
VIII. ACCESS DEVICES REGISTRATION ACT (R.A. No. 8484)
A. Access Devices - R.A. No. 8484, Section 3

B. Prohibited Acts - R.A. No. 8484, Section 9

C. Frustrated and Attempted Access Device Fraud - R.A. No. 8484, Section 126

138
IX. PHILIPPINE COMPETITION ACT (R.A. No. 10667)
A. Anti-Competitive Agreements - R.A. No. 10667, Section 14

B. Abuse of Dominant Position - R.A. No. 10667, Section 15

C. Mergers and Acquisitions - R.A. No. 10667, Sections 16-22

139
XII. PUBLIC SERVICE ACT (C.A. No. 146, as amended by R.A. No. 11659)
1. Public Service as Public Utility - C.A. No. 146, as amended, Section 13

2. Critical Infrastructure - R.A. No. 11659, Section 2(e)

3. Powers of the President - R.A. No. 11659, Section 23

4. Reciprocity - R.A. No. 11659, Section 25

140
XIII. NEGOTIABLE INSTRUMENTS LAW (Act No. 2031)
A. Requisites for Negotiability

B. Form and Interpretation - Act No. 2031, Sections 1-12

C. Types of Negotiable Instruments

141
D. Liabilities of the Parties - Act No. 2031, Sections 60-69

E. Defenses - Forgery, Want of Delivery, and Material Alteration

F. Relationship among Drawer, Drawee, and Holder, and their corresponding

rights and obligations

142
143
XIV. TAXATION LAW (R.A. No. 8424, as amended by R.A. No. 10963; R.A. 11534)
1. Definition, Characteristics, and Purpose

2. Distinguished from Police Power and Eminent Domain

3. Inherent and Constitutional Limitations

144
4. Requisites of a Valid Tax (1987 CONST., art. VI, sec. 28)

5. Distinguished from Other Forms of Exactions

6. Doctrines in Taxation
1. Lifeblood Theory

145
2. Construction and Interpretation of Tax Laws, Rules, and Regulations

3. Prospectivity of Tax Laws

4. Imprescriptibility of Taxes

5. Double Taxation

146
6. Escape from Taxation

7. Prohibition on Compensation and Set-Off

8. Compromise and Tax Amnesty

147
A. Income Taxation
1. Kinds of Taxpayers (R.A. No. 8424, as amended, Sec. 23)

2. Income; Definition and Nature; When Taxable

3. Situs of Income Taxation (R.A. No. 8424, as amended, Sec. 42)

148
4. Gross Income
a. Definition; Concept of Income from Whatever Source Derived (R.A. No. 8424, as
amended, sec. 32)

b. Sources of Income Subject to Tax (R.A. No. 8424, as amended, sec. 24, RR No.
2-98, as amended)
i. Compensation Income

ii. Fringe Benefits

149
iii. Professional Income

iv. Income from Business

v. Income from Dealings in Property

150
vi. Passive Investment Income

vii. Annuities, Proceeds from Life Insurance or Other Types

viii. Prizes and Awards

151
 ix. Pensions, Retirement Benefit, or Separation Pay

x. Capital Assets vs. Ordinary Assets (R.A. No. 8424, as amended, Sec. 39-
40)

c. Exclusions from Gross Income (R.A. No. 8424, as amended, Sec. 32(B))

152
d. Deductions from Gross Income (R.A. No. 8424, as amended, Secs. 34, 36)
i. Itemized Deductions

ii. Optional Standard Deduction

iii. Non-deductible Items

153
5. Taxable Individuals (R.A. No. 8424, as amended)
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

154
6. Taxable Corporations (R.A. No. 11534)
5. Domestic Corporations and Resident Foreign Corporations (R.A. No. 8424, as
amended, Sec. 27)
i. Itemized Deductions

ii. Optional Standard Deduction

iii. Minimum Corporate Income Tax

155
6. Non-Resident Foreign Corporations

7. General Professional Partnerships

B. Withholding Taxes; Concept (R.A. No. 8424, as amended, Sec. 76)

156
C. Transfer Taxes
1. Estate Tax; Basic Principles and Concepts

157
2. Donor's Tax; Basic Principles and Concepts

158
D. Value-Added Tax (VAT); (R.A. No. 8424, as amended, R.R. No. 16-2005, as
amended)
1. Concept

2. Elements of VATable Transactions

3. Destination Principle and Cross-Border Doctrine

4. Transactions Deemed Sale Subject to VAT

159
5. Zero-Rated Transactions

6. VAT-Exempt Transactions

7. Input and Output VAT

160
8. VAT Refund or Credit (R.A. No. 8424, as amended, Sec. 112)

E. Tax Remedies
1. Government
a. Assessment of Internal Revenue Taxes
i. Requisites of a Valid Assessment

ii. False Returns, Fraudulent Returns, Non-Filing of Returns

161
b. Collection of Delinquent Taxes
i. Requisites

ii. Civil action for Collection

iii. Criminal action for Collection

162
 iv. Injunction (R.A. No. 8424, as amended, sec. 218, R.A. No. 9282, as
amended, Sec. 11)

c. Statute of Limitations

2. Taxpayer's Remedies
a. Administrative

163
b. Judicial

c. Compromise and Abatement of Taxes

d. Refund of Tax Erroneously or Illegally Collected (R.A. No. 8424, Sec. 229)

164
3. Civil Penalties
a. Tax Delinquency, Tax Deficiency

b. Surcharge

4. Compromise Penalty

165
F. Local Taxation (R.A. No. 7160, Book II, Title 1)
1. General Principles (R.A. No. 7160, Secs. 130, 132)

2. Common Limitations on the Taxing Powers of Local Government Units (R.A. No.
7160, Sec. 133)

3. Local Business Tax (R.A. No. 7160, Secs. 143, 145, 146)

166
4. Validity of a Local Tax Ordinance (R.A. No. 7160, Sec. 187)

5. Taxpayer's Remedies
a. Administrative (R.A. No. 7160, Sec. 195)

b. Judicial

167
c. Refund (R.A. No. 7160, Sec. 196)

6. Assessment and Collection of Local Taxes (R.A. No. 7160, Sec. 194)
a. Remedies of Local Government Units

b. Prescriptive Period

c. Injunction

168
G. Real Property Taxation (R.A. No. 7160, Book II, Title Il)
1. Fundamental Principles; Nature

2. Exemption from Real Property Tax (R.A. No. 7160, Sec. 234)

3. Government's Remedies
a. Real Property Tax Assessment

b. Collection

169
4. Taxpayer's Remedies
a. Administrative

b. Judicial

c. Refund

170
H. Judicial Remedies
1. Jurisdiction of the Court of Tax Appeals (R.A. No. 1125, as amended by R.A. No.
9282, A.M. No. 05-11-07-CTA, R.A. No. 11576)
a. Civil Cases

b. Criminal Cases

c. Institution of Civil Action in Criminal Action

171
d. Certiorari jurisdiction

2. Suspension of Collection of Taxes

3. Petition for Review on Certiorari to the SC

172