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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Arts. 28F#28"% 28"#210% Civil Code (oter articles repealed *+ amil+ Code)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
$. Conciliation vs. ,ediation
2. Preventive mediation
E. /
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I. 5upreme Court
!. ule F3% ules o Court
. Prescription o actions
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LAW ON TAXATION
2015 BAR EXAMINATIONS
I% G$&$r!' Pr(&)(*'$ 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 ! !"$&/$/
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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
$. eatures o te Pilippine income ta& law
a) /irect ta&
*) Pro-ressive
c) Compreensive
d) 5emi#scedular or semi#-lo*al ta& s+stem
2. Criteria in imposin- Pilippine income ta&
a) Citiensip principle
*) esidence principle
c) 5ource principle
F. ?+pes o Pilippine income ta&
3. ?a&a*le period
a) Calendar period
*) iscal period
c) 5ort period
8. Kinds o ta&pa+ers
a) Individual ta&pa+ers
(i) Citiens
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(a) esident citiens
(*) 4on#resident citiens
(ii) Aliens
(a) esident aliens
(*) 4on#resident aliens
(!) En-a-ed in trade or *usiness
($) 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
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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
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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
(!)
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(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
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(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
($) ?a&pa+ers wo ma+ avail o te e&clusions
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(2) E&clusions distin-uised rom deductions and ta& credit
(F) nder te Constitution
(a) Income derived *+ te -overnment or its political su*divisions rom te e&ercise
o an+ essential -overnmental unction
(3) nder te ?a& Code
(a) Proceeds o lie insurance policies
(*) eturn o premium paid
(c) Amounts received under lie insurance% endowment or annuit+ contracts
(d) 6alue o propert+ acuired *+ -it% *euest% devise or descent
(e) Amount received trou- accident or ealt insurance
() Income e&empt under ta& treat+
(-) etirement *enets% pensions% -ratuities% etc.
() ;innin-s% pries% and awards% includin- tose in sports competition
(8) nder special laws
(a) Personal Euit+ and etirement Account
() /eductions rom -ross income
(!) eneral rules
(a) /eductions must *e paid or incurred in connection wit te ta&pa+ers trade%
*usiness or proession
(*) /eductions must *e supported *+ adeuate receipts or invoices (e&cept
standard deduction)
(c) Additional reuirement relatin- to witoldin-
($) eturn o capital (cost o sales or services)
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(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
($) 5alaries% wa-es and oter orms o compensation or personal services actuall+
rendered% includin- te -rossed#up monetar+ value o te rin-e *enet su*'ected
to rin-e *enet ta& wic ta& sould ave *een paid
(2) ?ravellin-Mtransportation e&penses
(F) Cost o materials
(3) entals andMor oter pa+ments or use or possession o propert+
(8) epairs and maintenance
(B) E&penses under lease a-reements
(1) E&penses or proessionals
(") EntertainmentMepresentation e&penses
(!0) Political campai-n e&penses
(!!) ?rainin- e&penses
(*) Interest
(!) euisites or deducti*ilit+
($) 4on#deducti*le interest e&pense
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(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
(!) euisites or deducti*ilit+
($) 4on#deducti*le ta&es
(2) ?reatments o surcar-esMinterestsMnes or delinuenc+
(F) ?reatment o special assessment
(3) ?a& credit vis##vis deduction
(d) Losses
(!) euisites or deducti*ilit+
($)
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() /epreciation
(!) euisites or deducti*ilit+
($) ,etods o computin- depreciation allowance
(a) 5trai-t#line metod
(*) /eclinin-#*alance metod
(c) 5um#o#te#+ears#di-it metod
(-) Carita*le and oter contri*utions
(!) euisites or deducti*ilit+
($) Amount tat ma+ *e deducted
() Contri*utions to pension trusts
(!) euisites or deducti*ilit+
(i) /eductions under special laws
(F)
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(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)
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(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&
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(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
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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)
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(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)
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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
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) 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&
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!. =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
$. CaracteristicsMElements o a 6A?#?a&a*le transaction
2. Impact o ta&
F. Incidence o ta&
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3. ?a& credit metod
8. /estination principle
B. Persons lia*le
1. 6A? on sale o -oods or properties
a) euisites o ta&a*ilit+ o sale o -oods or properties
". Qero#rated sales o -oods or properties% and efectivel+ ero#rated sales o
-oods or properties
!0. ?ransactions deemed sale
a) ?ranser% use or consumption not in te course o *usiness o -oodsMproperties
ori-inall+ intended or sale or use in te course o *usiness
*) /istri*ution or transer to sareolders% investors or creditors
c) Consi-nment o -oods i actual sale not made witin 80 da+s rom date o
consi-nment
d) etirement rom or cessation o *usiness wit respect to inventories on and
!!. Can-e or cessation o status as 6A?#re-istered person
a) 5u*'ect to 6A?
(i) Can-e o *usiness activit+ rom 6A? ta&a*le status to 6A?#e&empt status
(ii) Approval o reuest or cancellation o a re-istration due to reversion to e&empt
status
(iii) Approval o reuest or cancellation o re-istration due to desire to revert to
e&empt status ater lapse o 2 consecutive +ears
*) 4ot su*'ect to 6A?
(i) Can-e o control o a corporation
(ii) Can-eintetradeorcorporatename
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(iii) ,er-er or consolidation o corporations
!$. 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
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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+
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(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
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(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
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(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
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(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)
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(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
.
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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
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(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
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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
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(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
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$.
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*) 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
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$. 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
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,ECA4?ILE LA;
$0!3 =A EGA,I4A?I
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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
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!. 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
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!. /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
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*. 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
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$. 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
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$. /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
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. ?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
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$. 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
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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
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$. 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
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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
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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
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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
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$. 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+
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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 /
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2.
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$. Acuisition o
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2. 4on#Cop+ri-ta*le ;ors
F. i-ts o Cop+ri-t
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!. 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
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CI,I4AL LA;
$0!3 =A EGA,I4A?I
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*) 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+
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() 5tatus ofenses under 5ec. 3B o .A. 4o. "2FF
(-)
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(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)
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(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
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*) Anti#?orture Act o $00" (.A. 4o. "BF3)
(i) Punisa*le acts
(ii) ;o are lia*le
2. Crimes A-ainst Pu*lic
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(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
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(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$)
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(i) Punisa*le acts o terrorism
(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#$00! e:
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Clarication o Admin. Circular 4o. !$#$0007 and P./. 4o. !81" (Increasin- te
Penalt+ or Certain orms o 5windlin- or Estaa)
(i) Punisa*le acts
(ii) Evidenceonowled-eonsu@cientunds
(iii) Preerence o imposition o ne
c) Anti#Carnappin- Act o !"B$ (.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 $00B (.A. 4o. "2B$)
(i) Punisa*le acts o terrorism
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 $00" (.A. 4o. """3)
(i) Punisa*le acts
*) 5pecial Protection o Cildren A-ainst Cild A*use% E&ploitation and
/iscrimination Act (.A. 4o. B8!0% as amended)
(i) Cild prostitution and oter acts o a*use
(a) Punisa*le acts
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(*) Compare prosecution or Acts o Lasciviousness under Art. 288% PC and .A. 4o.
B8!0% as amended
(ii)
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REMEDIAL LAW
2015 BAR EXAMINATIONS
1% G$&$r!' Pr(&)(*'$
!.!. 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&
$.!
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$.$
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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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