Bar Syllabus - compiled

7/25/2019 Bar Syllabus - compiled

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COVERAGE

CIVIL LAW


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2015 BAR EXAMINATIONS

I. Efect and Application o Laws (Civil Code)

Include: Conict o Laws (Private International Law)

II. Human elations (Arts. !"#$$% Civil Code)

E&clude: Independent civil actions and pre'udicial uestions wic will *e covered

*+ te e&aminations in emedial Law

PERSONS

I. Persons and Personalit+ (Civil Code)

II. ,arria-e (amil+ Code)

E&clude: ,uslim Code (P./. !012)

E&clude: /uties o a Civil e-istrar under Articles !$#!"% $2#$3 (amil+ Code)

E&clude: A.,. 4o. 0$#!!#!0#5C% ule on /eclaration o A*solute 4ullit+ o 6oid

,arria-es and Annulment o 6oida*le ,arria-es7 .A. 4o. 8"33% entitled 9An Act to

/eclare nlawul te Practice o ,atcin- ilipino ;omen or ,arria-e to orei-n

4ationals on a ,ail


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6III. Adoption

A. /omestic Adoption Act o !""1 (.A. 4o. 133$)

E&clude:

!. ule on Adoption (A.,. 4o. 0$#8#0$#5C )

$. .A. 4o. "3$2% entitled 9An Act euirin- Certication o te /epartment o 5ocial

;elare and /evelopment to /eclare a DCild Le-all+ Availa*le or Adoption as a

Prereuisite or Adoption Proceedin-s & & &.>

=. Inter#Countr+ Adoption Act o !""3 (.A. 4o. 10F2)

E&clude: Articles !12#!11% !"!#!"2 (amil+ Code)

IG. 5upport (amil+ Code)

G. Parental Autorit+ (amil+ Code)

E&clude:

!. ule on uardiansip o ,inors (A.,. 4o. 02#0$#03#5C)

$. ules on Custod+ o ,inors and ;rit o Ha*eas Corpus in elation to Custod+ o

,inors (A.,. 4o. 02#0F#0F#5C)

2. 5olo Parents ;elare Act o $000 (.A. 4o. 1"B$)

F. ?e Earl+ Cildood Care and /evelopment Act (.A. 4o. 1"10)

E&clude: .A. 4o. "$2!% entitled 9An Act Providin- or te Elimination o te ;orst

orms o Cild La*or and Afordin- 5tron-er Protection or te ;orin- Cild & & &%>

wic will *e covered under La*or Law

Include: Cild A*use Law (.A. 4o. B8!0)

GI. Emancipation (Arts. $2F and $28% amil+ Code% as amended *+ .A. 4o. 810"

wic lowered te a-e o ma'orit+)

GII. 5ummar+ udicial Proceedin-s in amil+ Law Cases

GIII. etroactivit+ o te amil+ Code (Art. $38)


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E&clude: Arts. $3F#$33% $3B (amil+ Code)

GI6. unerals (Arts. 203#2!0% Civil Code)

E&clude: Care and Education o Cildren (Arts. 238#282% Civil Code)

G6. se o 5urnames

Arts. 28F#28"% 28"#210% Civil Code (oter articles repealed *+ amil+ Code)

G6I. A*sence (Art. F2% Civil Code7 Art. F!% amil+ Code)

G6II. Civil e-istrar

E&clude: Act 4o. 2B3 and te Implementin- ules and e-ulations o .A. 4o. "0F1

PROPERTY

I. Caracteristics

II. Classication

III.


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II. 4o prescription applica*le

III. Prescription or limitation o actions

OBLIGATIONS

I. /enition

II. Elements o an


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I6.


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I. Contract o Partnersip

II. i-ts and


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III. Efect

CREDIT TRANSACTIONS

I. Loan

II. /eposit

III. uarant+ and 5uret+sip

I6. Pled-e

6. eal ,ort-a-e

Include: Act 2!23% as amended *+ .A. 4o. F!!1

6I. Anticresis

6II. Cattel ,ort-a-e

Include: Act !301

6III. Juasi#contracts

IG. Concurrence and Preerence o Credits

LEASE

I. Lease o ?in-s

II. Lease o ;or or 5ervices

III. Lease o ural and r*an Lands

I6. i-ts and


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LAND TITLES AND DEEDS

I. ?orrens 5+stem

II. e-alian /octrine

III. Citiensip euirement

I6.


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IG. 5pecial Lia*ilit+ in Particular Activities

G. 5trict Lia*ilit+

Book IID!"!#$ II%

I. Actual and Compensator+ /ama-es

II. eneral Considerations

III. ,oral /ama-es

I6. 4ominal /ama-es

6. ?emperate or ,oderate /ama-es

6I. Liuidated /ama-es

6II. E&emplar+ or Corrective /ama-es

6III. /ama-es in Case o /eat

IG. raduation o /ama-es

G. ,iscellaneous ules


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P


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a) Initiative and reerendum

F. ?e President under a martial law rule or in a revolutionar+ -overnment

=. Houses o Con-ress

!. 5enate

$. House o epresentatives

a) /istrict representatives and uestions o apportionment

*) Part+#list s+stem

C. Le-islative privile-es% ini*itions and disualications

/. Juorum and votin- ma'orities

E. /iscipline o mem*ers

. Electoral tri*unals and te Commission on Appointments

!. 4ature

$. Powers

. Powers o Con-ress

!. Le-islative

a) Le-islative inuiries and te oversi-t unctions

*) =icameral conerence committee

c) Limitations on le-islative power

(i) Limitations on revenue% appropriations and tarif measures

(ii) Presidential veto and Con-ressional override

$. 4on#le-islative

a) Inormin- unction


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*) Power o impeacment

c)


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B. Powers relative to appropriation measures

1. /ele-ated powers

". 6eto powers

!0. esidual powers

!!. E&ecutive privile-e

C. ules o 5uccession

6. udicial /epartment

A. Concepts

!. udicial power

$. udicial review

a)


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6I. Constitutional Commissions

A. Constitutional sae-uards to ensure independence o commissions

=. Powers and unctions o eac commission

C. Proi*ited o@ces and interests

/. urisdiction o eac constitutional commission

E. eview o nal orders% resolutions and decisions

!. endered in te e&ercise o uasi#'udicial unctions

$. endered in te e&ercise o administrative unctions

6II. =ill o i-ts

A. undamental powers o te state (police power% eminent domain% ta&ation)

!. Concept% application and limits

$. euisites or valid e&ercise

2. 5imilarities and diferences

F. /ele-ation

=. Private acts and te =ill o i-ts

C. /ue process N te ri-ts to lie% li*ert+ and propert+

!. elativit+ o due process

$. Procedural and su*stantive due process

2. Constitutional and statutor+ due process

F. Hierarc+ o ri-ts

3. udicial standards o review

8. 6oid#or#va-ueness doctrine


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/. Eual protection

!. Concept

$. euisites or valid classication

2. 5tandards o 'udicial review

a) ational =asis ?est

*) 5trict 5crutin+ ?est

c) Intermediate 5crutin+ ?est

E. 5earces and seiures

!. Concept

$. ;arrant reuirement

a) euisites

2. ;arrantless searces

F. ;arrantless arrests

3. Administrative arrests

8. /ru-% alcool and *lood tests

. Privac+ o communications and correspondence

!. Private and pu*lic communications

$. Intrusion% wen allowed

2. ;rit o a*eas data

. reedom o e&pression

!. Concept and scope

a) Prior restraint (censorsip)


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*) 5u*seuent punisment

$. Content#*ased and content#neutral re-ulations

a) ?ests

*) Applications

2. acial callen-es and te over*readt doctrine

F. ?ests

3. 5tate re-ulation o diferent t+pes o mass media

8. Commercial speec

B. Private vs. -overnment speec

1. Heclers veto

H. reedom o reli-ion

!. 4on#esta*lisment clause

a) Concept and *asis

*) Acts permitted and not permitted *+ te clause

c) ?est

$. ree e&ercise clause

2. ?ests

a) Clear and Present /an-er ?est

*) Compellin- 5tate Interest ?est

c) Conscientious


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$. i-t to travel

a) ;atc#list and old departure orders

2. eturn to ones countr+

. i-t to inormation

!. Limitations

$. Pu*lication o laws and re-ulations

2. Access to court records

F. i-t to inormation relative to:

a) overnment contract ne-otiations

*) /iplomatic ne-otiations

K. i-t o association

L. Eminent domain

!. Concept

$. E&pansive concept o 9pu*lic use>

2. ust compensation

a) /etermination

*) Efect o dela+

F. A*andonment o intended use and ri-t o repurcase

3. ,iscellaneous application

,. Contract clause

!. Contemporar+ application o te contract clause

4. Le-al assistance and ree access to courts


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. E&cessive nes and cruel and inuman punisments

6. 4on#imprisonment or de*ts

;. /ou*le 'eopard+

!. euisites

$. ,otions or reconsideration and appeals

2. /ismissal wit consent o accused

G. E& post acto laws and *ills o attainder

6III. Citiensip

A. ;o are ilipino citiens

=. ,odes o acuirin- citiensip

C. 4aturaliation and denaturaliation

/. /ual citiensip and dual alle-iance

E. Lossandre#acuisitionoPilippinecitiensip

. 4atural#*orn citiens and pu*lic o@ce

IG. Law on Pu*lic


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!. Preventive suspension and *ac salaries

$. Ille-al dismissal% reinstatement and *ac salaries

I. Immunit+ o pu*lic o@cers

. /e acto o@cers

K. ?ermination o o@cial relation

L. ?e Civil 5ervice

!. 5cope

$. Appointments to te civil service

2. Personnel actions

,. Accounta*ilit+ o pu*lic o@cers

!. Impeacment

$.


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$. ,anner o creation

2. Kinds

C. Powers o administrative a-encies

!. Juasi#le-islative (rule#main-) power

a) Kinds o administrative rules and re-ulations

*) euisites or validit+

$. Juasi#'udicial (ad'udicator+) power

a) Administrative due process

*) Administrative appeal and review

c) Administrative res 'udicata

2. act#ndin-% investi-ative% licensin- and rate#&in- powers

/. udicial recourse and review

!. /octrine o primar+ administrative 'urisdiction

$. /octrine o e&austion o administrative remedies

2. /octrine o nalit+ o administrative action

GI. Election Law

A. 5ufra-e

=. Jualication and disualication o voters

C. e-istration o voters

/. Inclusion and e&clusion proceedin-s

E. Political parties

!. urisdiction o te C


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$. e-istration

. Candidac+

!. Jualications o candidates

$. ilin- o certicates o candidac+

a) Efect o lin-

*) 5u*stitution o candidates

c) ,inisterial dut+ o C


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$. Petition or disualication

2. Petition to declare ailure o elections

F. Pre#proclamation controvers+

3. Election protest

8. Juo warranto

. Prosecution o election ofenses

GII. Local overnments

A. Pu*lic corporations

!. Concept

a) /istin-uised rom -overnment#owned or controlled corporations

$. Classications

a) Juasi#corporations

*) ,unicipal corporations

=. ,unicipal corporations

!. Elements

$. 4ature and unctions

2. euisites or creation% conversion% division% mer-er or dissolution

C. Principles o local autonom+

/. Powers o local -overnment units (Ls)

!. Police power (-eneral welare clause)

$. Eminent domain

2. ?a&in- power


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F. Closure and openin- o roads

3. Le-islative power

a) euisites or valid ordinance

*) Local initiative and reerendum

8. Corporate powers

a) ?o sue and *e sued

*) ?o acuire and sell propert+

c) ?o enter into contracts

(i) euisites

(ii) ltra vires contracts

B. Lia*ilit+ o Ls

1. 5ettlement o *oundar+ disputes

". 5uccession o elective o@cials

!0. /iscipline o local o@cials

a) Elective o@cials

(i) rounds

(ii) urisdiction

(iii) Preventive suspension

(iv) emoval

(v) Administrative appeal

(vi) /octrine o condonation

*) Appointive o@cials


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!!. ecall

!$. ?erm limits

GIII. 4ational Econom+ and Patrimon+

A. e-alian doctrine

=. 4ationalist and citiensip reuirement provisions

C. E&ploration% development and utiliation o natural resources

/. rancises% autorit+ and certicates or pu*lic utilities

E. Acuisition% ownersip and transer o pu*lic and private lands

. Practice o proessions

.


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C. 5ources

/. 5u*'ects

!. 5tates

$. International or-aniations

2. Individuals

E. /iplomatic and consular law

. ?reaties

. 4ationalit+ and statelessness

!. 6ienna Convention on te Law o ?reaties

H. 5tate responsi*ilit+

!. /octrine o state responsi*ilit+

I. urisdiction o 5tates

!. ?erritorialit+ principle

$. 4ationalit+ principle and statelessness

2. Protective principle

F. niversalit+ principle

3. Passive personalit+ principle

8. Conicts o 'urisdiction

. ?reatment o aliens

!. E&tradition

a) undamental principles

*) Procedure


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c) /istin-uised rom deportation

K. International Human i-ts Law

!. niversal /eclaration o Human i-ts

$. International Covenant on Civil and Political i-ts

2. International Covenant on Economic% 5ocial and Cultural i-ts

L. International Humanitarian Law and neutralit+

!. Cate-ories o armed conicts

a) International armed conicts

*) Internal or non#international armed conict

c) ;ar o national li*eration

$. Core international o*li-ations o states in International Humanitarian Law

2. Principles o International Humanitarian Law

a) ?reatment o civilians

*) Prisoners o war

F. Law on neutralit+

,. Law o te sea

!. =aselines

$. Arcipela-ic states

a) 5trai-t arcipela-ic *aselines

*) Arcipela-ic waters

c) Arcipela-ic sea lanes passa-e

2. Internal waters


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F. ?erritorial sea

3. E&clusive economic one

8. Continental sel

a) E&tended continental sel

B. International ?ri*unal or te Law o te 5ea

4. ,adrid Protocol and te Paris Convention or te Protection o Industrial Propert+


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LA=


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) Ille-al recruitment vs. estaa

-) Lia*ilities

(i) Local recruitment a-enc+

(ii) orei-n emplo+er

(a) ?eor+ o imputed nowled-e

(iii) 5olidar+ lia*ilit+

) Pre#termination o contract o mi-rant worer $. /irect irin-

=. e-ulation and enorcement

!. 5uspension or cancellation o license or autorit+ (Art. 23% La*or Code)

$. e-ulator+ and visitorial powers o te /


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1. Contract or piece wor (see Civil Code)

=. ;a-es

!. ;a-e vs. salar+

$. ,inimum wa-e dened% ,inimum wa-e settin-

2. ,inimum wa-e o worers paid *+ results

a) ;orers paid *+ results

*) Apprentices

c) Learners

d) Persons wit disa*ilit+

F. Commissions

3. /eductions rom wa-es

8. 4on#diminution o *enets

B. acilities vs. supplements

1. ;a-e /istortionMectication

". /ivisor to determine dail+ rate

C. est Periods

!. ;eel+ rest da+

$. Emer-enc+ rest da+ wor

/. Holida+ pa+MPremium pa+

!. Covera-e% e&clusions

$. ?eacers% piece worers% taa+% seasonal worers% seaarers

E. Leaves


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!. 5ervice Incentive Leave

$. ,aternit+ Leave

2. Paternit+ Leave

F. Parental Leave (.A. 4o. 1"B$)

3. Leave or 6ictims o 6iolence a-ainst ;omen and Cildren (.A. 4o. "$8$)

8. 5pecial leave *enet or women

. 5ervice Car-e ?irteent ,ont Pa+

H. 5eparation Pa+

I. etirement Pa+

a. Eli-i*ilit+

*. Amount

c. etirement *enets o worers paid *+ results

d. etirement *enets o part#time worers

e. ?a&a*ilit+

. ;omen ;orers

a. Provisions a-ainst discrimination

*. 5tipulation a-ainst marria-e

c. Proi*ited acts

d. Anti#5e&ual Harassment Act (.A. 4o. B1BB)

K. Emplo+mento,inors(La*orCodeand.A.4o.B8B1%.A.4o."$2!)

L. Houseelpers (La*or Code as amended *+ .A. 4o. B833% An Act Increasin- te

,inimum ;a-e o Houseelpers7 see also N Houseold 5ervice under te Civil Code)

,. Emplo+ment o Homeworers


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4. Apprentices and Learners


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!. ust Causes

$. Autoried Causes

2. /ue Process

a) ?win#notice reuirement

*) Hearin-7 meanin- o opportunit+ to *e eard

C. elies or Ille-al /ismissal

!. einstatement

a. Pendin- appeal (Art. $$2% La*or Code)

*. 5eparation pa+ in lieu o reinstatement

$. =acwa-es

a. Computation

*. Limited *acwa-es

/. Preventive 5uspension

E. Constructive /ismissal

6. ,ana-ement Prero-ative

A. /iscipline

=. ?ranser o emplo+ees

C. Productivit+ standard

/. rant o *onus

E. Can-e o worin- ours

. ules on ,arria-e *etween emplo+ees o competitor#emplo+ers

. Post#emplo+ment *an


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6I. 5ocial ;elare Le-islation (P./. 8$8)

A. 555 Law (.A. 4o. 1$1$)

!. Covera-e

$. E&clusions rom covera-e

2. =enets

F. =eneciaries

=. 5I5 Law (.A. 4o. 1$"!)

!. Covera-e

$. E&clusions rom covera-e

2. =enets

F. =eneciaries

C. Limited Porta*ilit+ Law (.A. 4o. B8"")

/. Emplo+ees compensation N covera-e and wen compensa*le

6II. La*or elations Law

A. i-t to sel#or-aniation

!. ;o ma+ unionie or purposes o collective *ar-ainin-

a) ;o cannot orm% 'oin or assist la*or or-aniations

$. =ar-ainin- unit

a) ?est to determine te constituenc+ o an appropriate *ar-ainin- unit

*) 6oluntar+ reco-nition

(i) euirements

c) Certication election


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(i) In an unor-anied esta*lisment

(ii) In an or-anied esta*lisment

d) un#of election

(i) euirements

e) e#run election

) Consent election

-) A@liation and disa@liation o te local union rom te moter union

(i) 5u*stitutionar+ doctrine

) nion dues and special assessments

(i) euirements or validit+

i) A-enc+ ees

(') euisites or assessment

=. i-t to collective *ar-ainin-

!. /ut+ to *ar-ain collectivel+

a) ;en tere is a*sence o a C=A

*) ;en tere is a C=A

$. Collective =ar-ainin- A-reement (C=A)

a) ,andator+provisionsoC=A

(i) rievance procedure

(ii) 6oluntar+ ar*itration

(iii) 4o strie#no locout clause (iv) La*or mana-ement council

*) /uration


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(i) or economic provisions

(ii) or non#economic provisions

(iii) reedom period

2. nion 5ecurit+

a) nion securit+ clauses7 closed sop% union sop% maintenance o mem*ersip

sop% etc.

*) Cec#of7 union dues% a-enc+ ees

F. nair La*or Practice in collective *ar-ainin-

a) =ar-ainin- in *ad ait

*) eusal to *ar-ain

c) Individual *ar-ainin-

d) =lue s+ *ar-ainin-

e) 5urace *ar-ainin-

3. nair La*or Practice (LP)

a) 4ature o LP

*) LP o emplo+ers

c) LP o la*or or-aniations

C. i-t to peaceul concerted activities

!. orms o concerted activities

$. ;o ma+ declare a strie or locoutO

2. euisites or a valid strie

F. euisites or a valid locout

3. euisites or lawul picetin-


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8. Assumption o 'urisdiction *+ te /


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C. =ureau o La*or elations N ,ed#Ar*iters

!. urisdiction (ori-inal and appellate)

/. 4ational Conciliation and ,ediation =oard

!. 4ature o proceedin-s

$. Conciliation vs. ,ediation

2. Preventive mediation

E. /


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I. 5upreme Court

!. ule F3% ules o Court

. Prescription o actions


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LAW ON TAXATION


I% G$&$r!' Pr(&)(*'$ o+ T!,!t(o&

A. /enition and concept o ta&ation

=. 4ature o ta&ation

C. Caracteristics o ta&ation

/. Power o ta&ation compared wit oter powers

!. Police power

$. Power o eminent domain

E. Purpose o ta&ation

!. evenue#raisin-

$. 4on#revenueMspecial or re-ulator+

. Principles o sound ta& s+stem

!. iscal adeuac+

$. Administrative easi*ilit+

2. ?eoretical 'ustice

. ?eor+ and *asis o ta&ation

!. Lie*lood teor+

$. 4ecessit+ teor+

2. =enets#protection teor+ (5+m*iotic relationsip)

F. urisdiction over su*'ect and o*'ects

H. /octrines in ta&ation


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!. Prospectivit+ o ta& laws

$. Imprescripti*ilit+

2. /ou*le ta&ation

a) 5trict sense

*) =road sense

c) Constitutionalit+ o dou*le ta&ation d) ,odes o eliminatin- dou*le ta&ation

F. Escape rom ta&ation

a) 5itin- o ta& *urden

(i) ;a+s o sitin- te ta& *urden

(ii) ?a&es tat can *e sited

(iii) ,eanin- o impact and incidence o ta&ation

*) ?a& avoidance

c) ?a& evasion

3. E&emption rom ta&ation

a) ,eanin- o e&emption rom ta&ation

*) 4ature o ta& e&emption

c) Kinds o ta& e&emption

(i) E&press

(ii) Implied

(iii) Contractual

d) ationaleM-rounds or e&emption

e) evocation o ta& e&emption


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8. Compensation and set#of

B. Compromise

1. ?a& amnest+

a) /enition

*) /istin-uised rom ta& e&emption

". Construction and interpretation o:

a) ?a& laws

(i) eneral rule

(ii) E&ception

*) ?a& e&emption and e&clusion

(i) eneral rule

(ii) E&ception

c) ?a& rules and re-ulations

(i) eneral rule onl+

d) Penal provisions o ta& laws

e) 4on#retroactive application to ta&pa+ers

(i) E&ceptions

I. 5cope and limitation o ta&ation

!. Inerent limitations

a) Pu*lic purpose

*) Inerentl+ le-islative

(i) eneral rule


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(ii) E&ceptions

(a) /ele-ation to local -overnments

(*) /ele-ation to te President

(c) /ele-ation to administrative a-encies

c) ?erritorial

(i) 5itus o ta&ation

(a) ,eanin-

(*) 5itus o income ta&

(!) rom sources witin te Pilippines

($) rom sources witout te Pilippines

(2) Income partl+ witin and partl+ witout te Pilippines

(c) 5itus o propert+ ta&es

(!) ?a&es on real propert+

($) ?a&es on personal propert+

(d) 5itus o e&cise ta&

(!) Estate ta&

($) /onors ta&

(e) 5itus o *usiness ta&

(!) 5ale o real propert+

($) 5ale o personal propert+

(2) 6alue#Added ?a& (6A?)

d) International comit+


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e) E&emption o -overnment entities% a-encies% and instrumentalities

$. Constitutional limitations

a) Provisions directl+ afectin- ta&ation

(i) Proi*ition a-ainst imprisonment or non#pa+ment o poll ta&

(ii) niormit+andeualit+ota&ation

(iii) rant *+ Con-ress o autorit+ to te president to impose tarif rates

(iv) Proi*ition a-ainst ta&ation o reli-ious% carita*le entities% and educational

entities

(v) Proi*ition a-ainst ta&ation o non#stoc% non#prot institutions

(vi) ,a'orit+ vote o Con-ress or -rant o ta& e&emption

(vii) Proi*ition on use o ta& levied or special purpose

(viii) Presidents veto power on appropriation% revenue% tarif *ills

(i&) 4on#impairment o 'urisdiction o te 5upreme Court

(&) rant o power to te local -overnment units to create its own sourceso revenue

(&i) le&i*le tarif clause

(&ii) E&emption rom real propert+ ta&es

(&iii) 4o appropriation or use o pu*lic mone+ or reli-ious purposes

*) Provisions indirectl+ afectin- ta&ation

(i) /ue process

(ii) Eual protection

(iii) eli-ious reedom

(iv) 4on#impairment o o*li-ations o contracts


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. 5ta-es o ta&ation

!. Lev+

$. Assessment and collection 2. Pa+ment

$0!3 =ar E&amination Covera-e F Law on ?a&ation

F. eund

K. /enition% nature% and caracteristics o ta&es

L. euisites o a valid ta&

,. ?a& as distin-uised rom oter orms o e&actions

!. ?arif

$. ?oll

2. License eeF. 5pecial assessment 3. /e*t

4. Kinds o ta&es !. As to o*'ect

a) Personal% capitation% or poll ta& *) Propert+ ta&

c) Privile-e ta&

$. As to *urden or incidence a) /irect

*) Indirect 2. As to ta& rates

a) 5pecic

*) Ad valorem c) ,i&ed

F. As to purposes

a) eneral or scal

*) 5pecial% re-ulator+% or sumptuar+

3. As to scope or autorit+ to imposea) 4ational N internal revenue ta&es

*) Local N real propert+ ta&% municipal ta&

8. As to -raduation a) Pro-ressive

*) e-ressive c) Proportionate

II% N!t(o&!' I&t$r&!' R$-$&.$ Co/$ NIRC o+ 134 ! !"$&/$/


48/164

A. Income ta&ation

!. Income ta& s+stems

a) lo*al ta& s+stem

*) 5cedular ta& s+stem

c) 5emi#scedular or semi#-lo*al ta& s+stem

$. eatures o te Pilippine income ta& law

a) /irect ta&

*) Pro-ressive

c) Compreensive

d) 5emi#scedular or semi#-lo*al ta& s+stem

2. Criteria in imposin- Pilippine income ta&

a) Citiensip principle

*) esidence principle

c) 5ource principle

F. ?+pes o Pilippine income ta&

3. ?a&a*le period

a) Calendar period

*) iscal period

c) 5ort period

8. Kinds o ta&pa+ers

a) Individual ta&pa+ers

(i) Citiens


49/164

(a) esident citiens

(*) 4on#resident citiens

(ii) Aliens

(a) esident aliens

(*) 4on#resident aliens

(!) En-a-ed in trade or *usiness

($) 4ot en-a-ed in trade or *usiness

(iii) 5pecial class o individual emplo+ees

(a) ,inimum wa-e earner

*) Corporations

(i) /omestic corporations

(ii) orei-n corporations

(a) esident orei-n corporations

(*) 4on#resident orei-n corporations

(iii) oint venture and consortium

c) Partnersips

d) eneral proessional partnersips e) Estates and trusts

) Co#ownersips

B. Income ta&ation

a) /enition

*) 4ature

c) eneral principles


50/164

1. Income

a) /enition

*) 4ature

c) ;en income is ta&a*le

(i) E&istence o income

(ii) ealiation o income

(a) ?ests o realiation

(*) Actual vis##vis constructive receipt

(iii) eco-nition o income

(iv) ,etods o accountin-

(a) Cas metod vis##vis accrual metod

(*) Installment pa+ment vis##vis deerred pa+ment vis##vis percenta-e completion

(in lon-#term contracts)

d) ?ests in determinin- weter income is earned or ta& purposes

(i) ealiation test

(ii) Claim o ri-t doctrine or doctrine o ownersip% command% or control

(iii) Economic *enet test% doctrine o proprietar+ interest

(iv) 5everance test

(v) All events test

". ross income

a) /enition

*) Concept o income rom watever source derived

c) ross income vis##vis net income vis##vis ta&a*le income


51/164

d) Classication o income as to source

(i) ross income and ta&a*le income rom sources witin te Pilippines

(ii) ross income and ta&a*le income rom sources witout te Pilippines

(iii) Income partl+ witin or partl+ witout te Pilippines

e) 5ources o income su*'ect to ta&

(i) Compensation income

(ii) rin-e *enets

(a) 5pecial treatment o rin-e *enets

(*) /enition

(c) ?a&a*le and non#ta&a*le rin-e *enets

(iii) Proessional income

(iv) Income rom *usiness

(v) Income rom dealin-s in propert+

(a) ?+pes o properties

(!)


52/164

(8) Income ta& treatment o capital loss

(a) Capital loss limitation rule (applica*le to *ot corporations and individuals)

(*) 4et loss carr+#over rule (applica*le onl+ to individuals)

(B) /ealin-s in real propert+ situated in te Pilippines

(1) /ealin-s in sares o stoc o Pilippine corporations

(a) 5ares listed and traded in te stoc e&can-e

(*) 5ares not listed and traded in te stoc e&can-e

(") 5ale o principal residence

(vi) Passive investment income

(a) Interest income

(*) /ividend income

(!) Cas dividend

($) 5toc dividend

(2) Propert+ dividend

(F) Liuidatin- dividend

(c) o+alt+ income

(d) ental income

(!) Lease o personal propert+

($) Lease o real propert+

(2) ?a& treatment o

(a) Leaseold improvements *+ lessee

(*) 6A? added to rentalMpaid *+ te lessee


53/164

(c) Advance rentalMlon- term lease

(vii) Annuities% proceeds rom lie insurance or oter t+pes o insurance

(viii) Pries and awards

(i&) Pensions% retirement *enet% or separation pa+

(&) Income rom an+ source watever

(a) or-iveness o inde*tedness

(*) ecover+ o accounts previousl+ written#of N wen ta&a*leMwen not ta&a*le

(c) eceipt o ta& reunds or credit

(d) Income rom an+ source watever

(e) 5ource rules in determinin- income rom witin and witout

(!) Interests

($) /ividends

(2) 5ervices

(F) entals

(3) o+alties

(8) 5ale o real propert+

(B) 5ale o personal propert+

(1) 5ares o stoc o domestic corporation

() 5itus o income ta&ation (see pa-e $ under inerent limitations% territorial)

(-) E&clusions rom -ross income

(!) ationale or te e&clusions

($) ?a&pa+ers wo ma+ avail o te e&clusions


54/164

(2) E&clusions distin-uised rom deductions and ta& credit

(F) nder te Constitution

(a) Income derived *+ te -overnment or its political su*divisions rom te e&ercise

o an+ essential -overnmental unction

(3) nder te ?a& Code

(a) Proceeds o lie insurance policies

(*) eturn o premium paid

(c) Amounts received under lie insurance% endowment or annuit+ contracts

(d) 6alue o propert+ acuired *+ -it% *euest% devise or descent

(e) Amount received trou- accident or ealt insurance

() Income e&empt under ta& treat+

(-) etirement *enets% pensions% -ratuities% etc.

() ;innin-s% pries% and awards% includin- tose in sports competition

(8) nder special laws

(a) Personal Euit+ and etirement Account

() /eductions rom -ross income

(!) eneral rules

(a) /eductions must *e paid or incurred in connection wit te ta&pa+ers trade%

*usiness or proession

(*) /eductions must *e supported *+ adeuate receipts or invoices (e&cept

standard deduction)

(c) Additional reuirement relatin- to witoldin-

($) eturn o capital (cost o sales or services)


55/164

(a) 5ale o inventor+ o -oods *+ manuacturers and dealers o properties

(*) 5ale o stoc in trade *+ a real estate dealer and dealer in securities

(c) 5ale o services

(2) Itemied deductions

(a) E&penses

(!) euisites or deducti*ilit+

(a) 4ature: ordinar+ and necessar+

(*) Paid and incurred durin- ta&a*le +ear

($) 5alaries% wa-es and oter orms o compensation or personal services actuall+

rendered% includin- te -rossed#up monetar+ value o te rin-e *enet su*'ected

to rin-e *enet ta& wic ta& sould ave *een paid

(2) ?ravellin-Mtransportation e&penses

(F) Cost o materials

(3) entals andMor oter pa+ments or use or possession o propert+

(8) epairs and maintenance

(B) E&penses under lease a-reements

(1) E&penses or proessionals

(") EntertainmentMepresentation e&penses

(!0) Political campai-n e&penses

(!!) ?rainin- e&penses

(*) Interest


($) 4on#deducti*le interest e&pense


56/164

(2) Interest su*'ect to special rules

(a) Interest paid in advance

(*) Interest periodicall+ amortied

(c) Interest e&pense incurred to acuire propert+ or use intradeM*usinessMproession

(d) eduction o interest e&penseMinterest ar*itra-e

(c) ?a&es


($) 4on#deducti*le ta&es

(2) ?reatments o surcar-esMinterestsMnes or delinuenc+

(F) ?reatment o special assessment

(3) ?a& credit vis##vis deduction

(d) Losses


($)


57/164

() /epreciation


($) ,etods o computin- depreciation allowance

(a) 5trai-t#line metod

(*) /eclinin-#*alance metod

(c) 5um#o#te#+ears#di-it metod

(-) Carita*le and oter contri*utions


($) Amount tat ma+ *e deducted

() Contri*utions to pension trusts


(i) /eductions under special laws

(F)


58/164

(a) eneral rules

(*) Personal% livin- or amil+ e&penses

(c) Amount paid or new *uildin-s or or permanent improvements (capital

e&penditures)

(d) Amount e&pended in restorin- propert+ (ma'or repairs)

(e) Premiums paid on lie insurance polic+ coverin- lie or an+ oter o@cer or

emplo+ee nanciall+ interested

() Interest e&pense% *ad de*ts% and losses rom sales o propert+ *etween related

parties

(-) Losses rom sales or e&can-e or propert+

() 4on#deducti*le interest

(i) 4onNdeducti*le ta&es

(') 4on#deducti*le losses

() Losses rom was sales o stoc or securities

(B) E&empt corporations

(a) Propriet+ educational institutions and ospitals

(*) overnment#owned or controlled corporations

(c)


59/164

(a) ,onetar+ compensation

(!) e-ular salar+Mwa-e

($) 5eparation pa+Mretirement *enet not oterwise e&empt

(2) =onuses% !2t mont pa+% and oter *enets not e&empt

(F) /irectors ees

(*) 4on#monetar+ compensation

(!) rin-e *enet not su*'ect to ta&

(ii) E&clusions

(a) rin-e *enet su*'ect to ta&

(*) /e minimis *enets

(c) !2t mont pa+ and oter *enets% and pa+ments specicall+ e&cluded rom

ta&a*le compensation income

(iii) /eductions

(a) Personal e&emptions and additional e&emptions

(*) Healt and ospitaliation insurance

(c) ?a&ation o compensation income o a minimum wa-e earner

(!) /enition o statutor+ minimum wa-e

($) /enition o minimum wa-e earner

(2) Income also su*'ect to ta& e&emption: olida+ pa+% overtime pa+% ni-t#sitdiferential% and aard pa+

c) ?a&ation o *usiness incomeMincome rom practice o proession

d) ?a&ation o passive income

(i) Passive income su*'ect to nal ta&


60/164

(a) Interest income

(i) ?reatment o income rom lon-#term deposits

(*) o+alties

(c) /ividendsromdomesticcorporations

(d) Pries and oter winnin-s

(ii) Passive income not su*'ect to nal ta&

e) ?a&ation o capital -ains

(i) Income rom sale o sares o stoc o a Pilippine corporation

(a) 5ares traded and listed in te stoc e&can-e

(*) 5ares not listed and traded in te stoc e&can-e

(ii) Income rom te sale o real propert+ situated in te Pilippines

(iii) Income rom te sale% e&can-e% or oter disposition o oter capital assets

!!. ?a&ation o non#resident aliens en-a-ed in trade or *usiness

a) eneral rules

*) Cas andMor propert+ dividends

c) Capital -ains

E&clude: non#resident aliens not en-a-ed in trade or *usiness

!$. Individual ta&pa+ers e&empt rom income ta&

a) 5enior citiens

*) ,inimum wa-e earners

c) E&emptions -ranted under international a-reements

!2. ?a&ation o domestic corporations


61/164

a) ?a& pa+a*le

(i) e-ular ta&

(ii) ,inimumCorporateIncome?a&(,CI?)

(a) Imposition o ,CI?

(*) Carr+ orward o e&cess minimum ta&

(c) elie rom te ,CI? under certain conditions

(d) Corporations e&empt rom te ,CI?

(e) Applica*ilit+ o te ,CI? were a corporation is -overned *ot under te re-ular

ta& s+stem and a special income ta& s+stem

*) Allowa*le deductions

(i) Itemied deductions

(ii)


62/164

(i) Income rom sale o sares o stoc

(ii) Incomeromtesaleorealpropert+situatedintePilippines

(iii) Income rom te sale% e&can-e% or oter disposition o oter capital assets

e) ?a& on proprietar+ educational institutions and ospitals

) ?a& on -overnment#owned or controlled corporations% a-encies

or instrumentalities

!F. ?a&ation o resident orei-n corporations

a) eneral rule

*) ;it respect to teir income rom sources witin te Pilippines

c) ,inimum Corporate Income ?a&

d) ?a& on certain income

(i) Interest rom deposits and +ield% or an+ oter monetar+ *enet rom deposit

su*stitutes% trust unds and similar arran-ements and ro+alties

(ii) Income derived under te e&panded orei-n currenc+ deposit s+stem

(iii) Capital -ains rom sale o sares o stoc not traded in te stoc e&can-e

(iv) Inter#corporate dividends

E&clude:

(i) International carrier

(ii)


63/164

a) eneral rule

*) ?a& on certain income

(i) Interest on orei-n loans (ii) Inter#corporate dividends

(iii) Capital -ains rom sale o sares o stoc not traded in te stoc e&can-e

E&clude:

(i) 4on#resident cinemato-rapic lm#owner% lessor or distri*utor

(ii) 4on#resident owner or lessor o vessels cartered *+ Pilippine nationals

(iii) 4on#resident owner or lessor o aircrat macineries and oter euipment

!8. Improperl+ accumulated earnin-s o corporations

!B. E&emption rom ta& on corporations

!1. ?a&ation o partnersips

!". ?a&ation o -eneral proessional partnersips

$0. ;itoldin- ta&

a) Concept

*) Kinds

(i) ;itoldin- o nal ta& on certain incomes

(ii) ;itoldin-ocredita*leta&atsource

c) ;itoldin- o 6A?

d) ilin- o return and pa+ment o ta&es witeld

(i) eturn and pa+ment in case o -overnment emplo+ees

(ii) 5tatementsandreturns

e) inal witoldin- ta& at source


64/164

) Credita*le witoldin- ta&

(i) E&panded witoldin- ta&

(ii) ;itoldin-ta&oncompensation

-) ?imin- o witoldin-

=. Estate ta&

!. =asic principles

$. /enition

2. 4ature

F. Purpose or o*'ect

3. ?ime and transer o properties

8. Classication o decedent

B. ross estate vis##vis net estate

1. /etermination o -ross estate and net estate

". Composition o -ross estate

!0. Items to *e included in -ross estate

!!. /eductions rom estate

!$. E&clusions rom estate

!2. ?a& credit or estate ta&es paid in a orei-n countr+

!F. E&emption o certain acuisitions and transmissions

!3. ilin- o notice o deat

!8. Estate ta& return

C. /onors ta&


65/164

!. =asic principles

$. /enition

2. 4ature

F. Purpose or o*'ect

3. euisites o valid donation

8. ?ransers wic ma+ *e constituted as donation

a) 5aleMe&can-eMtranser o propert+ or insu@cient consideration

*) CondonationMremission o de*t

B. ?ranser or less tan adeuate and ull consideration

1. Classication o donor

". /etermination o -ross -it

!0. Composition o -ross -it

!!. 6aluation o -its made in propert+

!$. ?a& credit or donors ta&es paid in a orei-n countr+

!2. E&emptions o -its rom donors ta&

!F. Person lia*le

!3. ?a& *asis

/. 6alue#Added ?a& (6A?)

!. Concept

$. CaracteristicsMElements o a 6A?#?a&a*le transaction

2. Impact o ta&

F. Incidence o ta&


66/164

3. ?a& credit metod

8. /estination principle

B. Persons lia*le

1. 6A? on sale o -oods or properties

a) euisites o ta&a*ilit+ o sale o -oods or properties

". Qero#rated sales o -oods or properties% and efectivel+ ero#rated sales o

-oods or properties

!0. ?ransactions deemed sale

a) ?ranser% use or consumption not in te course o *usiness o -oodsMproperties

ori-inall+ intended or sale or use in te course o *usiness

*) /istri*ution or transer to sareolders% investors or creditors

c) Consi-nment o -oods i actual sale not made witin 80 da+s rom date o

consi-nment

d) etirement rom or cessation o *usiness wit respect to inventories on and

!!. Can-e or cessation o status as 6A?#re-istered person

a) 5u*'ect to 6A?

(i) Can-e o *usiness activit+ rom 6A? ta&a*le status to 6A?#e&empt status

(ii) Approval o reuest or cancellation o a re-istration due to reversion to e&empt

status

(iii) Approval o reuest or cancellation o re-istration due to desire to revert to

e&empt status ater lapse o 2 consecutive +ears

*) 4ot su*'ect to 6A?

(i) Can-e o control o a corporation

(ii) Can-eintetradeorcorporatename


67/164

(iii) ,er-er or consolidation o corporations

!$. 6A? on importation o -oods

a) ?ranser o -oods *+ ta& e&empt persons

!2. 6A? on sale o service and use or lease o properties

a) euisites or ta&a*ilit+

!F. Qero#rated sale o services

!3. 6A? e&empt transactions

a) 6A? e&empt transactions% in -eneral

*) E&empt transaction% enumerated

!8. Input ta& and output ta&% dened

!B. 5ources o input ta&

a) Purcase or importation o -oods

*) Purcase o real properties or wic a 6A? as actuall+ *een paid

c) Purcase o services in wic 6A? as actuall+ *een paid

d) ?ransactions deemed sale

e) Presumptive input

) ?ransitional input

!1. Persons wo can avail o input ta& credit

!". /etermination o outputMinput ta&7 6A? pa+a*le7 e&cess input ta& credits

a) /etermination o output ta&

*) /etermination o input ta& credita*le

c) Allocation o input ta& on mi&ed transactions


68/164

d) /etermination o te output ta& and 6A? pa+a*le and computation o 6A? pa+a*le

or e&cess ta& credits

$0. 5u*stantiation o input ta& credits

$!. eund or ta& credit o e&cess input ta&

a) ;o ma+ claim or reundMappl+ or issuance o ta& credit certicate

*) Period to le claimMappl+ or issuance o ta& credit certicate

c) ,anner o -ivin- reund

d) /estination principle or cross#*order doctrine

$$. Invoicin- reuirements

a) Invoicin- reuirements in -eneral

*) Invoicin- and recordin- deemed sale transactions

c) Conseuences o issuin- erroneous 6A? invoice or 6A? o@cial receipt

$2. ilin- o return and pa+ment

$F. ;itoldin- o nal 6A? on sales to -overnment

E. ?a& remedies under te 4IC

!. ?a&pa+ers remedies

a) Assessment

(i) Concept o assessment

(a) euisites or valid assessment

(*) Constructive metods o income determination

(c) Inventor+ metod or income determination

(d) eopard+ assessment

(e) ?a& delinuenc+ and ta& decienc+


69/164

(ii) Power o te Commissioner to mae assessments and prescri*e additional

reuirements or ta& administration and enorcement

(a) Power o te Commissioner to o*tain inormation% and to summonMe&amine% and

tae testimon+ o persons

(iii) ;en assessment is made

(a) Prescriptive period or assessment

(!) alse% raudulent% and non#lin- o returns

(*) 5uspension o runnin- o statute o limitations

(iv) eneral provisions on additions to te ta&

(a) Civil penalties

(*) Interest

(c) Compromise penalties

(v) Assessment process

(a) ?a& audit

(*) 4otice o inormal conerence

(c) Issuanceopreliminar+assessmentnotice

(d) 4otice o inormal conerence

(e) Issuance o preliminar+ assessment notice

() E&ceptions to issuance o preliminar+ assessment notice

(-) epl+ to preliminar+ assessment notice

() Issuance o ormal letter o demand and assessment noticeMnal assessment

notice

(i) /isputed assessment

(') Administrative decision on a disputed assessment


70/164

(vi) Protestin- assessment

(a) Protest o assessment *+ ta&pa+er

(!) Protested assessment

($) ;en to le a protest

(2) orms o protest

(F) Content and validit+ o protest

(*) 5u*mission o documents witin 80 da+s rom lin- o protest

(c) Efect o ailure to protest

(d) Period provided or te protest to *e acted upon

(vii) endition o decision *+ Commissioner

(a) /enial o protest

(!) Commissioners actions euivalent to denial o protest

(a) ilin- o criminal action a-ainst ta&pa+er

(*) Issuin- a warrant o distraint and lev+

($) Inaction *+ Commissioner

(viii) emedies o ta&pa+er to action *+ Commissioner

(a) In case o denial o protest

(*) In case o inaction *+ Commissioner witin !10 da+s rom su*mission o

documents

(c) Efect o ailure to appeal

*) Collection

(i) euisites

(ii) Prescriptive periods


71/164

(iii) /istraint o personal propert+ includin- -arnisment

(a) 5ummar+ remed+ o distraint o personal propert+

(!) Purcase *+ te -overnment at sale upon distraint

($) eport o sale to te =ureau o Internal evenue (=I)

(2) Constructive distraint to protect te interest o te -overnment

(iv) 5ummar+ remed+ o lev+ on real propert+

(a) Advertisement and sale

(*) edemption o propert+ sold

(c) inal deed o purcaser

(v) oreiture to -overnment or want o *idder

(a) emed+ o enorcement o oreitures

(!) Action to contest oreiture o cattel

(*) esale o real estate taen or ta&es

(c) ;enpropert+to*esoldordestro+ed

(d) /isposition o unds recovered in le-al proceedin-s or o*tained rom oreiture

(vi) urter distraint or lev+

(vii) ?a& lien

(viii) Compromise

(a) Autorit+ o te Commissioner to compromise and a*ate ta&es

(i&) Civil and criminal actions

(a) 5uit to recover ta& *ased on alse or raudulent returns

c) eund

(i) rounds and reuisites or reund

(ii) euirements or reund as laid down *+ cases


72/164

(a) 4ecessit+ o written claim or reund

(*) Claim containin- a cate-orical demand or reim*ursement

(c) ilin-oadministrativeclaimorreundandtesuitMproceedin- *eore te C?A witin

$ +ears rom date o pa+ment re-ardless o an+ supervenin- cause

(iii) Le-al *asis o ta& reunds

(iv) 5tatutor+ *asis or ta& reund under te ta& code

(a) 5cope o claims or reund

(*) 4ecessit+ o proo or claim or reund

(c) =urdenoprooforclaimoreund

(d) 4ature o erroneousl+#paid ta&Mille-all+ assessed collected

(e) ?a& reund vis##vis ta& credit

() Essential reuisites or claim o reund

(v) ;o ma+ claimMappl+ or ta& reundMta& credit

(a) ?a&pa+erMwitoldin- a-ents o non#resident orei-n corporation

(vi) Prescriptive period or recover+ o ta& erroneousl+ or ille-all+ collected

(vii)


73/164

(vi) 4on#availa*ilit+ o in'unction to restrain collection o ta&

*) udicial remedies

2. 5tatutor+ ofenses and penalties

a) Civil penalties

(i) 5urcar-e

(ii) Interest

(a) In -eneral

(*) /ecienc+ interest

(c) /elinuenc+ interest

(d) Interest on e&tended pa+ment

F. Compromise and a*atement o ta&es a) Compromise

*) A*atement

.


74/164

a) rant o local ta&in- power under te local -overnment code

*) Autorit+ to prescri*e penalties or ta& violations

c) Autorit+ to -rant local ta& e&emptions

d) ;itdrawal o e&emptions

e) Autorit+ to ad'ust local ta& rates

) esidual ta&in- power o local -overnments

-) Autorit+ to issue local ta& ordinances

2. Local ta&in- autorit+

a) Power to create revenues e&ercised trou- Local overnment nits

*) Procedure or approval and efectivit+ o ta& ordinances

F. 5cope o ta&in- power

3. 5pecic ta&in- power o Local overnment nits

a) ?a&in- powers o provinces

(i) ?a& on transer o real propert+ ownersip

(ii) ?a& on *usiness o printin- and pu*lication

(iii) rancise ta&

(iv) ?a& on sand% -ravel and oter uarr+ services

(v) Proessionalta&

(vi) Amusement ta&

(vii) ?a& on deliver+ trucMvan

*) ?a&in- powers o cities

c) ?a&in- powers o municipalities


75/164

(i) ?a& on various t+pes o *usinesses

(ii) Ceilin- on *usiness ta& impossi*le on municipalities witin ,etro ,anila

(iii) ?a& on retirement on *usiness

(iv) ules on pa+ment o *usiness ta&

(v) eesandcar-esorre-ulationRlicensin-

(vi) 5itus o ta& collected

d) ?a&in- powers o *aran-a+s

e) Common revenue raisin- powers

(i) 5ervice ees and car-es

(ii) Pu*licutilit+car-es

(iii) ?oll ees or car-es

) Communit+ ta&

8. Common limitations on te ta&in- powers o Ls

B. Collection o *usiness ta&

a) ?a& period and manner o pa+ment

*) Accrual o ta&

c) ?ime o pa+ment

d) Penalties on unpaid ta&es% ees or car-es

e) Autorit+ o treasurer in collection and inspection o *oos

1. ?a&pa+ers remedies

a. Periods o assessment and collection o local ta&es% ees or car-es

*. Protest o assessment


76/164

c. Claim or reund o ta& credit or erroneousl+ or ille-all+ collected ta&% ee or

car-e remedies *+ te L or collection o revenues

". Civil

a. Local -overnments lien or delinuent ta&es% ees or car-es

*. Civil remedies% in -eneral

(i) Administrative action

(ii) udicial action

=. eal propert+ ta&ation

!. undamental principles

$. 4ature o real propert+ ta&

2. Imposition o real propert+ ta&

a) Power to lev+ real propert+ ta&

*) E&emption rom real propert+ ta&

F. Appraisal and assessment o real propert+ ta&

a) ule on appraisal o real propert+ at air maret value

*) /eclaration o real propert+

c) Listin- o real propert+ in assessment rolls

d) Preparation o scedules o air maret value

(i) Autorit+ o assessor to tae evidence

(ii) Amendment o scedule o air maret value

e) Classes o real propert+

) Actual use o propert+ as *asis o assessment

-) Assessment o real propert+


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(i) Assessment levels

(ii) eneral revisions o assessments and propert+ classication

(iii) /ate o efectivit+ o assessment or reassessment

(iv) Assessment o propert+ su*'ect to *ac ta&es

(v) 4otication o new or revised assessment

) Appraisal and assessment o maciner+

3. Collection o real propert+ ta&

a) /ate o accrual o real propert+ ta& and special levies

*) Collection o ta&

(i) Collectin- autorit+

(ii) /ut+ o assessor to urnis local treasurer wit assessment rolls

(iii) 4otice o time or collection o ta&

c) Periods witin wic to collect real propert+ ta&

d) 5pecial rules on pa+ment

(i) Pa+ment o real propert+ ta& in installments

(ii) Interests on unpaid real propert+ ta&

(iii) Condonation o real propert+ ta&

e) emedies o Ls or collection o real propert+ ta&

(i) Issuance o notice o delinuenc+ or real propert+ ta& pa+ment

(ii) Local -overnments lien

(iii) emedies in -eneral

(iv) esale o real estate taen or ta&es% ees or car-es


78/164

(v) urter lev+ until ull pa+ment o amount due

8. eund or credit o real propert+ ta&

a) Pa+ment under protest

*) epa+ment o e&cessive collections

B. ?a&pa+ers remedies

a) Contestin- an assessment o value o real propert+

(i) Appeal to te Local =oard o Assessment Appeals

(ii) Appeal to te Central =oard o Assessment Appeals

(iii) Efect o pa+ment o ta&

*) Pa+ment o real propert+ ta& under protest

(i) ile protest wit local treasurer

(ii) Appeal to te Local =oard o Assessment Appeals

(iii) Appeal to te Central =oard o Assessment Appeals

(iv) Appeal to te C?A

(v) Appeal to te 5upreme Court

IV% T!r( !&/ C.to" Co/$ o+ 1364 ! !"$&/$/

A. ?arif and duties% dened

=. eneral rule: all imported articles are su*'ect to dut+. !. Importation *+ te

-overnment ta&a*le

C. Purpose or imposition

/. le&i*le tarif clause

E. euirements o importation

!. =e-innin- and endin- o importation


79/164

$.


80/164

*) 5pecic

$. 5pecial duties

a) /umpin- duties

*) Countervailin- duties

c) ,arin- duties

d) etaliator+Mdiscriminator+ duties

e) 5ae-uard

I. emedies

!. overnment

a) AdministrativeMe&tra'udicial

(i) 5earc% seiure% oreiture% arrest

*) udicial

(i) ules on appeal includin- 'urisdiction

$. ?a&pa+er

a) Protest

*) A*andonment

c) A*atement and reund

V% 7./()(!' R$"$/($ R%A% No% 11254 ! !"$&/$/4 !&/ t8$ R$-($/ R.'$ o+t8$ Co.rt o+ T!, A**$!'

A. urisdiction o te Court o ?a& Appeals

!. E&clusive appellate 'urisdiction over civil ta& cases

a) Cases witin te 'urisdiction o te court en *anc

*) Cases witin te 'urisdiction o te court in divisions


81/164

$. Criminal cases

a) E&clusive ori-inal 'urisdiction

*) E&clusive appellate 'urisdiction in criminal cases

=. udicial procedures

!. udicial action or collection o ta&es

a) Internal revenue ta&es

*) Local ta&es

(i) Prescriptive period

$. Civil cases

a) ;o ma+ appeal% mode o appeal% efect o appeal

(i) 5uspension o collection o ta&

a) In'unction not availa*le to restrain collection

(ii) ?ain- o evidence

(iii) ,otion or reconsideration or new trial

*) Appeal to te C?A% en *anc

c) Petition or review on certiorari to te 5upreme Court

2. Criminal cases

a) Institution and prosecution o criminal actions

(i) Institution o civil action in criminal action

*) Appeal and period to appeal

(i) 5olicitor eneral as counsel or te people and -overnment o@cials sued in teir

o@cial capacit+

c) Petition or review on certiorari to te 5upreme Court


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C. ?a&pa+ers suit impu-nin- te validit+ o ta& measures or acts o ta&in-

autorities

!. ?a&pa+ers suit% dened

$. /istin-uised rom citiens suit

2. euisites or callen-in- te constitutionalit+ o a ta& measure or act o

ta&in- autorit+

a) Concept o locus standi as applied in ta&ation

*) /octrine o transcendental importance

c) ipeness or 'udicial determination


83/164

,ECA4?ILE LA;

$0!3 =A EGA,I4A?I


84/164

E. ;areousemans Lien

III. 4e-otia*le Instruments Law

A. orms and Interpretation

!. euisites o 4e-otia*ilit+

$. Kinds o 4e-otia*le Instruments

=. Completion and /eliver+

!. Insertion o /ate

$. Completion o =lans

2. Incomplete and ndelivered Instruments

F. Complete *ut ndelivered Instruments

C. 5i-nature

!. 5i-nin- in ?rade 4ame

$. 5i-nature o A-ent

2. Indorsement *+ ,inor or Corporation

F. or-er+

/. Consideration

E. Accommodation Part+

. 4e-otiation

!. /istin-uised rom Assi-nment

$. ,odes o 4e-otiation

2. Kinds o Indorsements

. i-ts o te Holder


85/164

!. Holder in /ue Course

$. /eenses A-ainst te Holder

H. Lia*ilities o Parties

!. ,aer

$. /rawer

2. Acceptor

F. Indorser

3. ;arranties

I. Presentment or Pa+ment

!. 4ecessit+ o Presentment or Pa+ment

$. Parties to ;om Presentment or Pa+ment 5ould =e ,ade

2. /ispensation wit Presentment or Pa+ment

F. /isonor *+ 4on#Pa+ment

. 4otice o /isonor

!. Parties to =e 4otied

$. Parties ;o ,a+ ive 4otice and /isonor

2. Efect o 4otice

F. orm o 4otice

3. ;aiver

8. /ispensation wit 4otice

B. Efect o ailure to ive 4otice

K. /iscar-e o 4e-otia*le Instrument


86/164

!. /iscar-e o 4e-otia*le Instrument

$. /iscar-e o Parties 5econdaril+ Lia*le

2. i-t o Part+ ;o /iscar-ed Instrument

F. enunciation *+ Holder

L. ,aterial Alteration

!. Concept

$. Efect o ,aterial Alteration

,. Acceptance

!. /enition

$. ,anner

2. ?ime or Acceptance

F. ules overnin- Acceptance

4. Presentment or Acceptance

!. ?imeMPlaceM,anner o Presentment

$. Efect o ailure to ,ae Presentment

2. /isonor *+ 4on#Acceptance


87/164

*. Efect o /ela+

I6. Insurance Code

A. Concept o Insurance

=. Elements o an Insurance Contract

C. CaracteristicsM4ature o Insurance Contracts

/. Classes

!. ,arine

$. ire

2. Casualt+

F. 5uret+sip

3. Lie

8. Compulsor+ ,otor 6eicle Lia*ilit+ Insurance

E. Insura*le Interest

!. In LieMHealt

$. In Propert+

2. /ou*le Insurance and


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2. 4on#/eault


89/164

$. Contri*utor+ 4e-li-ence

2. /uration o Lia*ilit+

a. /eliver+ o oods to Common Carrier

*. Actual or Constructive /eliver+

c. ?emporar+ nloadin- or 5tora-e

F. 5tipulation or Limitation o Lia*ilit+

a. 6oid 5tipulations

*. Limitation o Lia*ilit+ to i&ed Amount

c. Limitation o Lia*ilit+ in A*sence o /eclaration o reater 6alue

3. Lia*ilit+ or =a--a-e o Passen-ers

a. Ceced#In =a--a-e

*. =a--a-e in Possession o Passen-ers

C. 5aet+ o Passen-ers

!. 6oid 5tipulations

$. /uration o Lia*ilit+

a. ;aitin- or Carrier or =oardin- o Carrier

*. Arrival at /estination

2. Lia*ilit+ or Acts o


90/164

$. /eliver+ o oods

a. Period o /eliver+

*. /eliver+ ;itout 5urrender o =ill o Ladin-

c. eusal o Consi-nee to ?ae /eliver+

2. Period or ilin- Claims

F. Period or ilin- Actions

E. ,aritime Commerce

!. Carter Parties

a. =are*oatM/emise Carter

*. ?ime Carter

c. 6o+a-eM?rip Carter

$. Lia*ilit+ o 5ip


91/164

. ?e ;arsaw Convention

!. Applica*ilit+

$. Limitation o Lia*ilit+

a. Lia*ilit+ to Passen-ers

*. Lia*ilit+ or Ceced =a--a-e

c. Lia*ilit+ or Handcarried =a--a-e

2. ;illul ,isconduct

6I. ?e Corporation Code

A. Corporation

!. /enition

$. Attri*utes o te Corporation

=. Classes o Corporations

C. 4ationalit+ o Corporations

!. Place o Incorporation ?est

$. Control ?est

2. randater ule

/. Corporate uridical Personalit+

!. /octrine o 5eparate uridical Personalit+

a. Lia*ilit+ or ?orts and Crimes

*. ecover+ o ,oral /ama-es

$. /octrine o Piercin- te Corporate 6eil

a. rounds or Application o /octrine


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*. ?est in /eterminin- Applica*ilit+

E. Incorporation and


93/164

$. 5pecic Powers% ?eor+ o 5pecic Capacit+

a. Power to E&tend or 5orten Corporate ?erm

*. Power to Increase or /ecrease Capital 5toc or Incur% Create% Increase =onded

Inde*tedness

c. Power to /en+ Pre#Emptive i-ts

d. Power to 5ell or /ispose o Corporate Assets

e. Power to Acuire


94/164

a. Cumulative 6otin-M5trai-t 6otin-

*. Juorum

3. emoval

8. illin- o 6acancies

B. Compensation

1. iduciaries /uties and Lia*ilit+ ules ". esponsi*ilit+ or Crimes

!0. Inside Inormation

!!. Contracts

a. =+ 5el#/ealin- /irectors wit te Corporation

*. =etween Corporations wit Interlocin- /irectors

c. ,ana-ement Contracts

!$. E&ecutive Committee

!2. ,eetin-s

a. e-ular or 5pecial

i. ;en and ;ere

ii. 4otice

*. ;o Presides

c. Juorum

d. ule on A*stention

H. 5tocolders and ,em*ers

!. i-ts o a 5tocolder and ,em*ers

a. /octrine o Eualit+ o 5ares


95/164

$. Participation in ,ana-ement

a. Pro&+

*. 6otin- ?rust

c. Cases ;en 5tocolders Action is euired

i. =+ a ,a'orit+ 6ote

ii. =+ a ?wo#?irds 6ote

iii. =+ Cumulative 6otin-

2. Proprietar+ i-ts

a. i-t to /ividends

*. i-t o Appraisal

c. i-t to Inspect

d. Pre#Emptive i-t

e. i-t to 6ote

. i-t to /ividends

-. i-t o irst eusal

F. emedial i-ts

a. Individual 5uit

*. epresentative 5uit

c. /erivative 5uit

3.


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i. ;en and ;ere

ii. 4otice

*. ;o Calls te ,eetin-s

c. Juorum

d. ,inutes o te ,eetin-s

I. Capital 5tructure

!. 5u*scription A-reements

$. Consideration or 5tocs

2. 5ares o 5toc

a. 4ature o 5toc

*. 5u*scription A-reements

c. Consideration or 5ares o 5toc

d. ;atered 5toc

i. /enition

ii. Lia*ilit+ o /irectors or ;atered 5tocs

iii. ?rust und /octrine or Lia*ilit+ or ;atered 5tocs

e. 5itus o te 5ares o 5toc

. Classes o 5ares o 5toc

F. Pa+ment o =alance o 5u*scription

a. Call *+ =oard o /irectors

*. 4otice euirement

c. 5ale o /elinuent 5ares


97/164

i. Efect o /elinuenc+

ii. Call *+ esolution o te =oard o /irectors

iii. 4otice o 5ale

iv. Auction 5ale and te Hi-est =idder

3. Certicate o 5toc

a. 4ature o te Certicate

*. ncerticated 5ares

c. 4e-otia*ilit+

i. euirements or 6alid ?ranser o 5tocs

d. Issuance

i. ull Pa+ment

ii. Pa+ment Pro#ata

e. Lost or /estro+ed Certicates

8. 5toc and ?ranser =oo

a. Contents

*. ;o ,a+ ,ae 6alid Entries

B. /isposition and Encum*rance o 5ares

a. Allowa*le estrictions on te 5ale o 5ares

*. 5ale o Partiall+ Paid 5ares

c. 5ale o a Portion o 5ares 4ot ull+ Paid

d. 5ale o All o 5ares 4ot ull+ Paid

e. 5ale o ull+ Paid 5ares


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. euisites o a 6alid ?ranser

-. Involuntar+ /ealin-s wit 5ares

. /issolution and Liuidation

!. ,odes o /issolution

a. 6oluntar+

i. ;ere 4o Creditors Are Afected

ii. ;ere Creditors Are Afected

iii. =+ 5ortenin- o Corporate ?erm

*. Involuntar+

i. =+ E&piration o Corporate ?erm

ii. ailure to


99/164

c. Issuance or ?ranser o 5toc in =reac o Juali+in- Conditions

d. ;en =oard ,eetin- is nnecessar+ or Improperl+ Held

e. Pre#Emptive i-t

. Amendment o Articles o Incorporation

-. /eadlocs

$. 4on#5toc Corporations

a. /enition

*. Purposes

c. ?reatment o Prots

d. /istri*ution o Assets upon /issolution

2. eli-ious Corporations N E&clude

F. orei-n Corporations

a. =ases o Autorit+ over orei-n Corporations

i. Consent

ii. /octrine o 9/oin- =usiness> (related to denition under te orei-n Investments

Act% .A. 4o. B0F$)

*. 4ecessit+ o a License to /o =usiness i. euisites or Issuance o a License ii.

esident A-ent

c. Personalit+ to 5ue

d. 5ua*ilit+ o orei-n Corporations

e. Instances ;en nlicensed orei-n Corporations ,a+ =e Allowed to 5ue Isolated

?ransactions

. rounds or evocation o License


100/164

L. ,er-ers and Consolidations

!. /enition and Concept

$. Constituent vs. Consolidated Corporation

2. Plan o ,er-er or Consolidation

F. Articles o ,er-er or Consolidation

3. Procedure

8. Efectivit+

B. Limitations

1. Efects

6II. 5ecurities e-ulation Code (.A. 4o. 1B"")

A. 5tate Polic+% Purpose

=. 5ecurities euired to =e e-istered

!. E&empt 5ecurities

$. E&empt ?ransactions

C. Procedure or e-istration o 5ecurities

/. Proi*itions on raud% ,anipulation and Insider ?radin-

!. ,anipulation o 5ecurit+ Prices

$. 5ort 5ales

2. raudulent ?ransactions

F. Insider ?radin-

E. Protection o Investors

!. ?ender


101/164

$. ules on Pro&+ 5olicitation

2. /isclosure ule

. Civil Lia*ilit+

6III. =anin- Laws

A. ?e 4ew Central =an Act (.A. 4o. B832)

!. 5tate Policies

$. Creation o te =an-o 5entral n- Pilipinas (=5P)

2. esponsi*ilit+ and Primar+


102/164

3. arnisment o /eposits% includin- orei-n /eposits

C. eneral =anin- Law o $000 (.A. 4o. 1B"!)

!. /enition and Classication o =ans

$. /istinction o =ans rom Juasi#=ans and ?rust Entities

2. =an Powers and Lia*ilities

a. Corporate Powers

*. =anin- and Incidental Powers

F. /ili-ence euired o =ans S elevant urisprudence

3. 4ature o =an unds and =an /eposits

8. 5tipulation on Interests

B. rant o Loans and 5ecurit+ euirements

a. atio o 4et ;ort to ?otal is Assets

*. 5in-le =orrowers Limit

c. estrictions on =an E&posure to /


103/164

2.


104/164

$. Acuisition o


105/164

2. 4on#Cop+ri-ta*le ;ors

F. i-ts o Cop+ri-t


106/164

!. Polic+ o te Law

$. /enition o ?erms

a. orei-n Investment

*. 9/oin- =usiness> in te Pilippines

c. E&port Enterprise

d. /omestic ,aret Enterprise

2. e-istration o Investments on 4on#Pilippine 4ationals

F. orei-n Investments in E&port Enterprise

3. orei-n Investments in /omestic ,aret Enterprise

8. orei-n Investment 4e-ative List


107/164

CI,I4AL LA;

$0!3 =A EGA,I4A?I


108/164

*) Elements o criminal lia*ilit+

c) Impossi*le crime

d) 5ta-es o e&ecution

e) Conspirac+ and proposal

) ,ultiple ofenders (diferences% rules% efects)

(i) ecidivism

(ii) Ha*itualit+ (eiteracion)

(iii) Juasi#ecidivism

(iv) Ha*itual /elinuenc+

-) Continuin- crimes

) Comple& crimes and special comple& crimes

2. Circumstances afectin- criminal lia*ilit+

a) usti+in- circumstances

(i) Anti#6iolence A-ainst ;omen and ?eir Cildren Act o $00F (.A. 4o. "$8$)

(a) =attered woman s+ndrome

*) E&emptin- circumstances

(i) uvenile ustice and ;elare Act o $008 (.A. 4o. "2FF)7 also reer to Cild and

Tout ;elare Code (P./. 802% as amended)

(a) /enition o cild in conict wit te law

(*) ,inimum a-e o criminal responsi*ilit+

(c) /etermination o a-e

(d) E&emption rom criminal lia*ilit+

(e) ?reatment o cild *elow a-e o responsi*ilit+


109/164

() 5tatus ofenses under 5ec. 3B o .A. 4o. "2FF

(-)


110/164

(i) Act Proi*itin- te Imposition o /eat Penalt+ in te Pilippines (.A. 4o. "2F8)

*) Purposes

c) Classication

d) /uration and Efect

e) Application

(i) Indeterminate 5entence Law (.A. 4o. F!02% as amended)

(a) Application on te imposed sentence

(*) Covera-e

(c) Conditions o parole

(ii) ?ree#old rule

(iii) 5u*sidiar+ imprisonment

) E&ecution and service

(i) Pro*ation Law (P./. "81% as amended)

(a) /enition o terms

(*) Purpose

(c) rant o pro*ation% manner and conditions

(d) Criteria o placin- an ofender on pro*ation

(e) /isualied ofenders

() Period o pro*ation

(-) Arrest o pro*ationer

() ?ermination o pro*ation7 e&ception

(i) ?e Compreensive /an-erous /ru-s Act o $00$ (.A. 4o. "!83)


111/164

(ii) uvenile ustice and ;elare Act o $008 (.A. 4o. "2FF)7 also

reer to Cild and Tout ;elare Code (P./. 802% as amended)

(a) /enition o cild in conict wit te law

(*) E&emption rom criminal lia*ilit+

(c) uvenile 'ustice and welare s+stem

8. ,odication and e&tinction o criminal lia*ilit+

a) Prescription o crime7 Prescription o 6iolations o 5pecial Laws (Act. 4o. 22$8)

*) Prescription o penalties

c) Pardon *+ ofended part+

d) Pardon *+ te Cie E&ecutive

e) Amnest+

=. =oo II (Articles !!F#283% PC) and specicall+ included 5pecial Laws

!. Crimes A-ainst 4ational 5ecurit+ (Arts. !!F#!$2) Include:

a) Anti#Pirac+ and Anti#Hi-wa+ o**er+ (P./. 32$)

(i) /enition o terms

(ii) Punisa*le acts

*) Anti#Hi'acin- Law (P./. 8$23) (i) Punisa*le acts

c) Human 5ecurit+ Act o $00B (.A. 4o. "2B$)

(i) Punisa*le acts o terrorism

(ii) ;o are lia*le

$. Crimes A-ainst te undamental Laws o te 5tate (Articles !$F#!22) Include:

a) Human 5ecurit+ Act o $00B (.A. 4o. "2B$)

(i) Period o detention


112/164

*) Anti#?orture Act o $00" (.A. 4o. "BF3)

(i) Punisa*le acts

(ii) ;o are lia*le

2. Crimes A-ainst Pu*lic


113/164

(v) Custod+ and disposition o conscated% seied andMor surrendered dan-erous

dru-s (5ection $!% .A. 4o. "!83)

*) Implementin- ules and e-ulations (I) o .A. 4o. "!83

8. Crimes A-ainst Pu*lic ,orals (Articles $00#$0$) Include:

a) P./.!80$NAnti#am*lin-Actasamended*+.A."$1BNIlle-al4um*ers ame N wic

repealed Articles !"3#!"" o te PC

(i) Punisa*le acts

*) Anti#?ra@cin-inPersonsActo$002(.A.4o."$01)

(i) Punisa*le acts

B. Crimes Committed *+ Pu*lic


114/164

(iii) alse prosecution

1. Crimes A-ainst Persons (Articles $F8#$88) Include:

a) Anti#6iolence a-ainst ;omen and teir Cildren Act o $00F (.A. 4o. "$8$)

(i) Punisa*le acts

*) Anti#Cild Porno-rap+ Act o $00" (.A. 4o. "BB3)

(i) /enition o terms

(ii) nlawul or punisa*le acts

c) Anti#Hain- Law (.A. 4o. 10F")

(i) Hain-

(a) /enition

(*) Allowed initiation rites

(ii) ;o are lia*le

(iii) Punisa*le acts

d) 5pecial Protection o Cildren A-ainst Cild A*use% E&ploitation and

/iscrimination Act (.A. 4o. B8!0% as amended)

(i) Covera-e

(ii) Cildprostitution%punisa*leacts

(iii) Cild tra@cin-% punisa*le acts

e) uvenile ustice and ;elare Act o $008 (.A. 4o. "2FF)% as urter amended *+te Act 5tren-tenin- te uvenile ustice 5+stem in te Pilippines (.A. 4o.

!0820). ead in relation wit te Cild and Tout ;elare Code (P./. 802% as

amended)

(i) Punisa*le acts

) Human 5ecurit+ Act o $00B (.A. 4o. "2B$)


115/164


(ii) ;oarelia*le

". Crimes A-ainst Personal Li*ert+ and 5ecurit+ (Articles $8B#$"$) Include:

a) Anti#;ire ?appin- Act (.A. 4o. F$00)

(i) Punisa*le acts

(ii) E&ceptions

*) Human 5ecurit+ Act o $00B (.A. 4o. "2B$)

(i) 5urveillance o suspects and interception and recordin- o communications

(ii) estrictionontravel

(iii) E&amination o *an deposits and documents

(a) udicial Autoriation

(*) Application

(iv) nautoried revelation o classied materials

c) Anti#?ra@cin- in Persons Act o $002 (.A. 4o. "$01) (i) Punisa*le acts

!0. Crimes A-ainst Propert+ (Articles $"2#22$) Include:

a) Anti#encin- Law (P./. !8!$) and its Implementin- ules and e-ulations

(i) encin-

(a) /enition

(*) Presumption o encin-

(ii) E&ception

(a) ;it clearance or permit to sell

*) =ouncin- Cecs Law (=.P. =l-. $$)% plus Administrative Circular 4o. !$#$000 e:

Penalt+ or 6iolation o =.P. $$ and Administrative Circular 4o. !2#$00! e:


116/164

Clarication o Admin. Circular 4o. !$#$0007 and P./. 4o. !81" (Increasin- te

Penalt+ or Certain orms o 5windlin- or Estaa)

(i) Punisa*le acts

(ii) Evidenceonowled-eonsu@cientunds

(iii) Preerence o imposition o ne

c) Anti#Carnappin- Act o !"B$ (.A. 4o. 832")% as amended *+ .A. 4o. B83"

(i) e-istration

(iii) ;o are lia*le

(a) /ut+ o Collector o Customs

(*) /ut+ o importers% distri*utors and sellers

(c) Clearanceandpermit

(iv) Punisa*le acts

d) Human 5ecurit+ Act o $00B (.A. 4o. "2B$)


e) Anti#Arson Law (P./. !8!2)

(i) Punisa*le acts

!!. Crimes A-ainst Castit+ (Articles 222#22F% 228#2F8) Include:

a) Anti#Poto and 6ideo 6o+eurism Act o $00" (.A. 4o. """3)

(i) Punisa*le acts

*) 5pecial Protection o Cildren A-ainst Cild A*use% E&ploitation and

/iscrimination Act (.A. 4o. B8!0% as amended)

(i) Cild prostitution and oter acts o a*use

(a) Punisa*le acts


117/164

(*) Compare prosecution or Acts o Lasciviousness under Art. 288% PC and .A. 4o.

B8!0% as amended

(ii)


118/164

REMEDIAL LAW


1% G$&$r!' Pr(&)(*'$

!.!. Concept o remedial law

!.$. 5u*stantive law vis#U#vis remedial law

!.2. ule#main- power o te 5upreme Court

!.2.! Limitations on te rule#main- power o te 5upreme Court

!.2.$. Power o te 5upreme Court to amend and suspend procedural rules

!.F. 4ature o Pilippine courts

!.F.!. ,eanin- o a court

!.F.$. Court as distin-uised rom a 'ud-e

!.F.2. Classication o Pilippine courts

!.F.F. Courts o ori-inal and appellate 'urisdiction

!.F.3. Courts o -eneral and special 'urisdiction

!.F.8. Constitutional and statutor+ courts

!.F.B. Courts o law and euit+

!.F.1. Principle o 'udicial ierarc+

!.F.". /octrine o non#intererence or doctrine o 'udicial sta*ilit+

2% 7.r(/()t(o&

$.!


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9% C(-(' Pro)$/.r$

2.!. Actions

2.!.!. ,eanin- o ordinar+ civil actions

2.!.$. ,eanin- o special civil actions

2.!.2. ,eanin- o criminal actions

2.!.F. Civil actions versus special proceedin-s

2.!.3. Personal actions and real actions

2.!.8. Local and transitor+ actions

2.!.B. Actions in rem% in personam and uasi in rem

2.!.1. Independent Civil Actions

2.$. Cause o action

2.$.!. ,eanin- o cause o action

2.$.$. i-t o action versus cause o action

2.$.2. ailure to state a cause o action

2.$.F. ?est o te su@cienc+ o a cause o action

2.$.3. 5plittin- a sin-le cause o action and its efects

2.$.8. oinder and mis#'oinder o causes o action

2.2. Parties to civil actions

2.2.!. eal parties#in#interest7 indispensa*le parties7 representatives as

parties7 necessar+ parties7 indi-ent parties7 alternative deendants

2.2.$. Compulsor+ and permissive 'oinder o parties

2.2.2. ,is'oinder and non#'oinder o parties

2.2.F. Class suit


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2.2.3. 5uits a-ainst entities witout 'uridical personalit+

2.2.8. Efect o deat o part+#liti-ant

2.F. 6enue

2.F.!. 6enue versus 'urisdiction

2.F.$. 6enue o real actions

2.F.2. 6enue o personal actions

2.F.F. 6enue o actions a-ainst non#residents

2.F.3. ;en te rules on venue do not appl+

2.F.8. Efects o stipulations on venue

2.3. Pleadin-s

2.3.!. Kinds o pleadin-s

a) Complaint

*) Answer

i. 4e-ative deenses

ii. 4e-ative pre-nant

iii. A@rmative deenses

c) Counterclaims

i. Compulsor+ counterclaim

ii. Permissive counterclaim

iii. Efect on te counterclaim wen te complaint is dismissed

d) Cross#claims

e) ?ird (ourt% etc.) part+ complaints


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) Complaint#in#intervention

-) epl+

2.3.$. Pleadin-s allowed in small claim cases and cases covered *+ te ules on

5ummar+ Procedure

2.3.2. Parts o a pleadin-

a) Caption

*) 5i-nature and address

c) 6erication and certication a-ainst orum soppin-

i. euirements o a corporation e&ecutin- te vericationMcertication o non#orum

soppin-

d) Efect o te si-nature o counsel in a pleadin-

2.3.F. Alle-ations in a pleadin-

a) ,anner o main- alle-ations

i. Condition precedent

ii. raud% mistae% malice% intent% nowled-e and oter condition o te mind%

'ud-ments% o@cial documents or acts

*) Pleadin- an actiona*le document

c) 5pecic denials

i. Efect o ailure to mae specic denials

ii. ;en a specic denial reuires an oat

2.3.3. Efect o ailure to plead

a) ailure to plead deenses and o*'ections

*) ailure to plead a compulsor+ counterclaim and cross#claim


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2.3.8. /eault

a) ;en a declaration o deault is proper

*) Efect o an order o deault

c) elie rom an order o deault

d) Efect o a partial deault

e) E&tent o relie

) Actions were deault is not allowed

2.3.B. ilin- and service o pleadin-s

a) Pa+ment o docet ees

*) ilin- versus service o pleadin-s

c) Periods o lin- o pleadin-s

d) ,anner o lin-

e) ,odes o service

i. Personal service

ii. 5ervice *+ mail

iii. 5u*stituted service

iv. 5ervice o 'ud-ments% nal orders or resolutions

v. Priorities in modes o service and lin-

vi. ;en service is deemed complete

vii. Proo o lin- and service

2.3.1. Amendment

a) Amendment as a matter o ri-t


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*) Amendments *+ leave o court

c) ormal amendment

d) Amendments to conorm to or autorie presentation o evidence

e) /iferent rom supplemental pleadin-s

) Efect o amended pleadin-

2.8. 5ummons

2.8.!. 4ature and purpose o summons in relation to actions in personam% in

rem and uasi in rem

2.8.$. 6oluntar+ appearance

2.8.2. Personal service

2.8.F. 5u*stituted service

2.8.3. Constructive service (*+ pu*lication)

a) 5ervice upon a deendant were is identit+ is unnown or is werea*outs are

unnown

*) 5ervice upon residents temporaril+ outside te Pilippines

2.8.8. E&tra#territorial service% wen allowed

2.8.B. 5ervice upon prisoners and minors

2.8.1. Proo o service

2.B. ,otions

2.B.!. ,otions in -eneral

a) /enition o a motion

*) ,otions versus pleadin-s

c) Contents and orms o motions


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d) 4otice o earin- and earin- o motions

e)


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2.1.F. /ismissal o counterclaim% cross#claim or tird#part+ complaint

2.". Pre#trial

2.".!. Concept o pre#trial

2.".$. 4ature and purpose

2.".2. 4otice o pre#trial

2.".F. Appearance o parties7 efect o ailure to appear

2.".3. Pre#trial *rie7 efect o ailure to le

2.".8. /istinction *etween pre#trial in civil case and pre#trial in criminal case

2.".B. Alternative /ispute esolution (A/)

a) 5pecial ules o Court on A/ (A.,. 4o. 0B#!!#01#5C)

2.!0. Intervention

2.!0.!. euisites or intervention

2.!0.$. ?ime to intervene

2.!0.2. emed+ or te denial o motion to intervene

2.!!. 5u*poena

2.!!.!. 5u*poena duces tecum

2.!!.$. 5u*poena ad testicandum

2.!!.2. 5ervice o su*poena

2.!!.F. Compellin- attendance o witnesses7 contempt

2.!!.3. Juasin- o su*poena

2.!$. ,odes o discover+

2.!$.!. /epositions pendin- action7 depositions *eore action or pendin- appeal


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a) ,eanin- o deposition

*) ses7 scope o e&amination

c) ;en ma+ o*'ections to admissi*ilit+ *e made

d) ;en ma+ tain- o deposition *e terminated or its scope limited

2.!$.$. ;ritten interro-atories to adverse parties

a) Conseuences o reusal to answer

*) Efect o ailure to serve written interro-atories

2.!$.2. euest or admission

a) Implied admission *+ adverse part+

*) Conseuences o ailure to answer reuest or admission

c) Efect o admission

d) Efect o ailure to le and serve reuest or admission

2.!$.F. Production or inspection o documents or tin-s

2.!$.3. P+sical and mental e&amination o persons

2.!$.8. Conseuences o reusal to compl+ wit modes o discover+

2.!2. ?rial

2.!2.!. Ad'ournments and postponements

2.!2.$. euisites o motion to postpone trial

a) or a*sence o evidence

*) or illness o part+ or counsel

2.!2.2. A-reed statement o acts

2.!2.F.


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2.!2.3. Consolidation or severance o earin- or trial

2.!2.8. /ele-ation o reception o evidence

2.!2.B. ?rial *+ commissioners

a) eerence *+ consent or ordered on motion

*) Powers o te commissioner

c) Commissioners report7 notice to parties and earin- on te report

2.!F. /emurrer to evidence

2.!F.!. round

2.!F.$. Efect o denial

2.!F.2. Efect o -rant

2.!F.F. ;aiver o ri-t to present evidence

2.!F.3. /emurrer to evidence in a civil case versus demurrer to evidence in

a criminal case

2.!3. ud-ments and nal orders

2.!3.!. ud-ment witout trial

2.!3.$. Contents o a 'ud-ment

2.!3.2. ud-ment on te pleadin-s

2.!3.F. 5ummar+ 'ud-ments

a) or te claimant

*) or te deendant

c) ;en te case not ull+ ad'udicated

d) A@davits and attacments

2.!3.3. ud-ment on te pleadin-s versus summar+ 'ud-ments


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2.!3.8. endition o 'ud-ments and nal orders

2.!3.B. Entr+ o 'ud-ment and nal order

2.!8. Post#'ud-ment remedies

2.!8.!. ,otion or new trial or reconsideration

a) rounds

*) ;en to le

c) /enial o te motion7 efect

d) rant o te motion7 efect

e) emed+ wen motion is denied% res !3#da+ period rule

2.!8.$. Appeals in -eneral

a) ud-ments and nal orders su*'ect to appeal

*) ,atters not appeala*le

c) emed+ a-ainst 'ud-ments and orders wic are not appeala*le

d) ,odes o appeal

i.


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Documents

Bar Syllabus - compiled