Escolar Documentos
Profissional Documentos
Cultura Documentos
eria
ls
Civil
Crim
Sub
ject
2. UP bar Q
&A
1. Mem-aid
2. Jurado
Reviewer
3. Elements
Labor
3. UP bar Q
&A
Rem
1. Mem-aid
1. UP bar Q
&A
2. Sundiang
1. Ungos
2. UP bar Q
&A
3. Azucena
(green
book)
2. UP bar Q
&A
Com
m
1. Mem-aid
Poli
1. Nachura
2. UP bar Q
&A
3. Zarah
notes
Tax
1. Mem-aid
2. UP bar Q
&A
3. Ingles
4. PM Reyes
Ethics
1. Mem-aid
2. UP bar Q
&A
COVERAGE
1. Congress
2. Regional/Local legislative power
3. Peoples initiative on statutes
a) Initiative and referendum
4. The President under a martial law rule or in a
revolutionary government
B. Houses of Congress
1. Senate
2. House of Representatives
a) District representatives and questions of
apportionment
b) Party-list system
C. Legislative privileges, inhibitions and disqualifications
D. Quorum and voting majorities
E. Discipline of members
F. Electoral tribunals and the Commission on Appointments
1. Nature
2. Powers
G. Powers of Congress
1. Legislative
a) Legislative inquiries and the oversight functions
b) Bicameral conference committee
c) Limitations on legislative power
(i) Limitations on revenue, appropriations
and tariff
measures
3
confirmation
c) Midnight appointments
d) Power of removal
3. Power of control and supervision
a) Doctrine of qualified political agency
b) Executive departments and offices
c) Local government units
4. Military powers
4
5. Pardoning power
a) Nature and limitations
b) Forms of executive clemency
6. Diplomatic power
7. Powers relative to appropriation measures
8. Delegated powers
9. Veto powers
10. Residual powers
11. Executive privilege
C. Rules of Succession
V. Judicial Department
A. Concepts
1. Judicial power
2. Judicial review
a) Operative fact doctrine
b) Moot questions
c) Political question doctrine
B. Safeguards of Judicial independence
C. Judicial restraint
D. Appointments to the Judiciary
E. Supreme Court
1. En banc and division cases
5
2. Procedural rule-making
3. Administrative supervision over lower
courts
judicial functions
administrative functions
3. Immunity statutes
T. Involuntary servitude and political prisoners
U. Excessive fines and cruel and inhuman punishments
V. Non-imprisonment for debts
W. Double jeopardy
1. Requisites
2. Motions for reconsideration and appeals
3. Dismissal with consent of accused
X. Ex post facto laws and bills of attainder
VIII. Citizenship
A. Who are Filipino citizens
B. Modes of acquiring citizenship
C. Naturalization and denaturalization
D. Dual citizenship and dual allegiance
E. Lossandre-acquisitionofPhilippinecitizenship
F. Natural-born citizens and public office
X. Administrative Law
A. General principles
B. Administrative agencies
1. Definition
2. Manner of creation
3. Kinds
C. Powers of administrative agencies
1. Quasi-legislative (rule-making) power
a) Kinds of administrative rules and regulations
b) Requisites for validity
2. Quasi-judicial (adjudicatory) power
a) Administrative due process
b) Administrative appeal and review
c) Administrative res judicata
3. Fact-finding, investigative, licensing and rate-fixing
powers
receive certificate
d) Nuisance candidates
e) Petition to deny or cancel certificates of
candidacy
f) Effect of disqualification
g) Withdrawal of candidates
G. Campaign
1. Premature campaigning
2. Prohibited contributions
3. Lawful and prohibited election propaganda
4. Limitations on expenses
5. Statement of contributions and expenses
H. Board of Election Inspectors and Board of Canvassers
14
1. Composition
2. Powers
I. Remedies and jurisdiction in election law
1. Petition not to give due course to or cancel a certificate
of candidacy
17
6. Conflicts of jurisdiction
J. Treatment of aliens
1. Extradition
a) Fundamental principles
b) Procedure
c) Distinguished from deportation
K. International Human Rights Law
1. Universal Declaration of Human Rights
2. International Covenant on Civil and Political Rights
3. International Covenant on Economic, Social and Cultural
Rights
20
Article
Article
Article
Article
Article
Article
Article
3
4
166
211
212
255
277
2. Direct hiring
24
L. Househelpers (Labor Code as amended by R.A. No. 7655, An Act Increasing the
Minimum Wage of Househelpers; see also Household Service under the Civil Code)
M. Employment of Homeworkers
O. Persons with disability (R.A. No. 7277, as amended by R.A. No. 9442)
a. Definition
b. Rights of persons with disability
c. Prohibition on discrimination against
for employers
Contracting
reinstatement
2. Backwages
a. Computation
b. Limited backwages
D. Preventive Suspension
E. Constructive Dismissal
V. Management Prerogative
26
A. Discipline
B. Transfer of employees
C. Productivity standard
D. Grant of bonus
E. Change of working hours
F. Rules on Marriage between employees of competitor-employers
G. Post-employment ban
A. Right to self-organization
1. Who may unionize for purposes of collective bargaining
a) Who cannot form, join or assist labor organizations
2. Bargaining unit
a) Test to determine the constituency of an appropriate bargaining unit
b) Voluntary recognition
(i) Requirements
c) Certification election
(i) In an unorganized
(ii) In an organized
establishment
establishment
d) Run-off election
(i) Requirements
e) Re-run election
f) Consent election
g) Affiliation and disaffiliation of the local union
mother union
from the
maintenance
c) Individual bargaining
d) Blue sky bargaining
e) Surface bargaining
5. Unfair Labor Practice (ULP)
a) Nature of ULP
b) ULP of employers
c) ULP of labor organizations
10. Injunctions
a) Requisites for labor injunctions
b) Innocent bystander rule
reinstatement
3. Remedies
4. Certified cases
32
LAW ON TAXATION
2015 BAR EXAMINATIONS
I. General Principles of Taxation
A. Definition and concept of taxation
B. Nature of taxation
C. Characteristics of taxation
D. Power of taxation compared with other powers
1. Police power
2. Power of eminent domain
E. Purpose of taxation
1. Revenue-raising
2. Non-revenue/special or regulatory
F. Principles of sound tax system
1. Fiscal adequacy
2. Administrative feasibility
3. Theoretical justice
G. Theory and basis of taxation
1. Lifeblood theory
2. Necessity theory
3. Benefits-protection theory (Symbiotic relationship)
4. Jurisdiction over subject and objects
H. Doctrines in taxation
1. Prospectivity of tax laws
2. Imprescriptibility
3. Double taxation
a) Strict sense
b) Broad sense
c) Constitutionality of double taxation
d) Modes of eliminating double taxation
4. Escape from taxation
a) Shifting of tax burden
(i) Ways of shifting the
tax burden
(ii) Taxes that can be shifted
(iii) Meaning of impact
and incidence of
b) Tax avoidance
c) Tax evasion
5. Exemption from taxation
a) Meaning of exemption from taxation
b) Nature of tax exemption
c) Kinds of tax exemption
(i) Express
(ii) Implied
(iii) Contractual
d) Rationale/grounds for exemption
e) Revocation of tax exemption
6. Compensation and set-off
7. Compromise
8. Tax amnesty
a) Definition
b) Distinguished from tax exemption
9. Construction and interpretation of:
taxation
33
a) Tax laws
(i) General rule
(ii) Exception
b) Tax exemption and exclusion
(i) General rule
(ii) Exception
c) Tax rules and regulations
(i) General rule only
d) Penal provisions of tax laws
e) Non-retroactive application to taxpayers
(i) Exceptions
I. Scope and limitation of taxation
1. Inherent limitations
a) Public purpose
b) Inherently legislative
(i) General rule
(ii) Exceptions
(a) Delegation to local
governments
(b) Delegation to the President
(c) Delegation to administrative
(1)
(2)
(3)
(1)
(2)
(1)
(2)
(1)
(2)
(3)
agencies
c) Territorial
(i) Situs of taxation
(a) Meaning
(b) Situs of income tax
From sources within the Philippines
From sources without the Philippines
Income partly within and partly without the Philippines
(c) Situs of property taxes
Taxes on real property
Taxes on personal property
(d) Situs of excise tax
Estate tax
Donors tax
(e) Situs of business tax
Sale of real property
Sale of personal property
Value-Added Tax (VAT)
d) International comity
e) Exemption of government entities, agencies, and instrumentalities
2. Constitutional limitations
a) Provisions directly affecting taxation
(i) Prohibition against imprisonment for non-payment of poll tax
(ii) Uniformity and equality of taxation
(iii) Grant by Congress of authority to the president to impose tariff
rates
34
c) Proportionate
II. National Internal Revenue Code (NIRC) of 1997, as amended
A. Income taxation
1. Income tax systems
a) Global tax system
b) Schedular tax system
c) Semi-schedular or semi-global tax system
2. Features of the Philippine income tax
law
a) Direct tax
b) Progressive
c) Comprehensive
d) Semi-schedular or semi-global tax system
3. Criteria in imposing Philippine income tax
a) Citizenship principle
b) Residence principle
c) Source principle
4. Types of Philippine income tax
5. Taxable period
a) Calendar period
b) Fiscal period
c) Short period
6. Kinds of taxpayers
a) Individual taxpayers
(i) Citizens
(a) Resident citizens
(b) Non-resident citizens
(ii) Aliens
(a) Resident aliens
(b) Non-resident aliens
(1) Engaged in trade or business
(2) Not engaged in trade or business
(iii) Special class of individual employees
(a) Minimum wage earner
b) Corporations
(i) Domestic corporations
(ii) Foreign corporations
(a) Resident foreign corporations
(b) Non-resident foreign
corporations
(iii) Joint venture and consortium
c) Partnerships
d) General professional partnerships
e) Estates and trusts
36
f) Co-ownerships
7. Income taxation
a) Definition
b) Nature
c) General principles
8. Income
a) Definition
b) Nature
c) When income is taxable
(i) Existence of income
(ii) Realization of income
(a) Tests of realization
(b) Actual vis-vis constructive
receipt
(iii) Recognition of income
(iv) Methods of
accounting
(a) Cash method vis--vis accrual
method
(b) Installment
payment vis--vis
deferred payment vis--vis
percentage completion
(in longterm contracts)
d) Tests in determining whether income is earned
for tax purposes
(i) Realization test
(ii) Claim of right doctrine or doctrine of
ownership,
command, or control
(iii) Economic benefit test, doctrine of
proprietary
interest
(iv) Severance test
(v) All events test
9. Gross income
a) Definition
b) Concept of income from whatever source derived
c) Gross income vis--vis net income vis--vis taxable
income
d) Classification of income as to source
(i) Gross income and taxable income from sources within the Philippines
(ii) Gross income and taxable income from sources without the Philippines
(iii) Income partly within or partly without the Philippines
e) Sources of income subject to tax
(i) Compensation income
(ii) Fringe benefits
(a) Special treatment of fringe benefits
(b) Definition
(c) Taxable and non-taxable fringe benefits
(iii) Professional income
(iv) Income from business
(v) Income from dealings in property
(a) Types of properties
(1) Ordinary assets
(2) Capital assets
(b) Types of gains from dealings in property
37
(1)
(2)
(3)
(4)
(5)
(6)
individuals)
(7) Dealings in real property situated in the
Philippines
(8) Dealings in shares of stock of Philippine
corporations
(a) Shares listed and traded in the stock
exchange
(b) Shares not listed and traded in the stock
exchange
(9) Sale of principal residence
(vi) Passive investment income
(a) Interest income
(b) Dividend income
(1) Cash dividend
(2) Stock dividend
(3) Property dividend
(4) Liquidating dividend
(c) Royalty income
(d) Rental income
(1) Lease of personal property
(2) Lease of real property
(3) Tax treatment of
(a) Leasehold improvements by lessee
(b) VAT added to rental/paid by the lessee
(c) Advance rental/long term lease
(vii) Annuities, proceeds from life insurance or other types of insurance
(viii) Prizes and awards
(ix) Pensions, retirement benefit, or separation pay
(x) Income from any source whatever
(a) Forgiveness of indebtedness
(b) Recovery of accounts previously
written-off when
taxable/when
not taxable
(c) Receipt of tax refunds or credit
(d) Income from any source whatever
(e) Source rules in determining income from within and without
(1) Interests
(2) Dividends
(3) Services
(4) Rentals
(5) Royalties
(6) Sale of real property
(7) Sale of personal property
(8) Shares of stock of domestic corporation
(f) Situs of income taxation (see page 2 under inherent limitations, territorial)
38
a) General rules
b) Cash and/or property dividends
c) Capital gains
Exclude: non-resident aliens not engaged in trade or business
12. Individual taxpayers exempt from income tax
a) Senior citizens
b) Minimum wage earners
c) Exemptions granted under international agreements
13. Taxation of domestic corporations
a) Tax payable
(i) Regular tax
(ii) MinimumCorporateIncomeTax(MCIT)
(a) Imposition of MCIT
(b) Carry forward of excess minimum tax
(c) Relief from the MCIT under certain conditions
(d) Corporations exempt from the MCIT
(e) Applicability of the MCIT where a corporation is governed both under the regular tax
system and a special income tax system
b) Allowable deductions
(i) Itemized deductions
(ii) Optionalstandarddeduction
c) Taxation of passive income
(i) Passive income subject to tax
(a) Interest from deposits and yield, or any other monetary benefit from deposit
substitutes and from trust funds and similar arrangements and royalties
(b) Capital gains from the sale of shares of stock not traded in the stock exchange
(c) Income derived under the expanded foreign currency deposit system
(d) Inter-corporate dividends
(e) Capital gains realized from the sale, exchange, or disposition of lands and/or buildings
(ii) Passiveincomenotsubjecttotax
d) Taxation of capital gains
(i) Income from sale of shares of stock
(ii) IncomefromthesaleofrealpropertysituatedinthePhilippines
(iii) Income from the sale, exchange, or other disposition of other capital assets
e) Tax on proprietary educational institutions and hospitals
f) Tax on government-owned or controlled corporations, agencies or instrumentalities
14. Taxation of resident foreign corporations
a) General rule
b) With respect to their income from sources within the Philippines
c) Minimum Corporate Income Tax
d) Tax on certain income
(i) Interest from deposits and yield, or any other monetary benefit from deposit
substitutes, trust funds and similar arrangements and royalties
(ii) Income derived under the expanded foreign currency deposit system
(iii) Capital gains from sale of shares of stock not traded in the stock exchange
(iv) Inter-corporate dividends
Exclude:
(i) International carrier
(ii) Offshore banking units
(iii) Branch profits remittances
42
3.
4.
5.
6.
Nature
Purpose or object
Requisites of valid donation
Transfers which may be constituted as donation
a) Sale/exchange/transfer of property for insufficient
b) Condonation/remission of debt
7. Transfer for less than adequate and full consideration
8. Classification of donor
9. Determination of gross gift
10. Composition of gross gift
11. Valuation of gifts made in property
12. Tax credit for donors taxes paid in a foreign country
13. Exemptions of gifts from donors tax
14. Person liable
15. Tax basis
consideration
Concept
Characteristics/Elements of a VAT-Taxable transaction
Impact of tax
Incidence of tax
Tax credit method
Destination principle
Persons liable
VAT on sale of goods or properties
a) Requisites of taxability of sale of goods or properties
9. Zero-rated sales of goods or properties, and effectively zero-rated sales of goods or
properties
10. Transactions deemed sale
a) Transfer, use or consumption not in the course of
business of
goods/properties originally intended for sale or
use in the course of business
b) Distribution or transfer to shareholders, investors or
creditors
c) Consignment of goods if actual sale not made within 60
days from date of
consignment
d) Retirement from or cessation of business with respect to
inventories on
hand
11. Change or cessation of status as VAT-registered person
a) Subject to VAT
(i) Change of business activity from VAT taxable
status to
VAT-exempt status
(ii) Approval of request for cancellation of a
registration due to
reversion to exempt status
(iii) Approval of request for cancellation of
registration due to
desire to revert to exempt status
after lapse of 3 consecutive years
b) Not subject to VAT
(i) Change of control of a corporation
(ii) Changeinthetradeorcorporatename
(iii) Merger or consolidation of corporations
12. VAT on importation of goods
a) Transfer of goods by tax exempt persons
44
for tax
take testimony of
45
of
returns
(b) Suspension of running of statute of
limitations
(iv) General provisions on additions to the tax
(a) Civil penalties
(b) Interest
(c) Compromise penalties
(v) Assessment process
(a) Tax audit
(b) Notice of informal conference
(c) Issuanceofpreliminaryassessmentnotice
(d) Notice of informal conference
(e) Issuance of preliminary assessment
notice
(f) Exceptions to issuance of preliminary
assessment
notice
(g) Reply to preliminary assessment notice
(h) Issuance of formal letter of demand and
notice/final assessment notice
(i) Disputed assessment
(j) Administrative decision on a disputed
(vi) Protesting assessment
(a) Protest of assessment by taxpayer
(1) Protested assessment
(2) When to file a protest
(3) Forms of protest
(4) Content and validity of protest
(b) Submission of documents within 60 days
of protest
(c) Effect of failure to protest
(d) Period provided for the protest to be
(vii) Rendition of decision by Commissioner
(a) Denial of protest
(1) Commissioners actions
equivalent to denial of protest
(a) Filing of criminal action
against taxpayer
(b) Issuing a warrant of
distraint and levy
(2) Inaction by Commissioner
(viii) Remedies of taxpayer to action by
Commissioner
(a) In case of denial of protest
(b) In case of inaction by Commissioner
within 180 days from submission of
documents
(c) Effect of failure to appeal
b) Collection
(i) Requisites
assessment
assessment
from filing
acted upon
46
garnishment
personal
property
(1) Purchase by the government at sale
upon
distraint
(2) Report of sale to the Bureau of Internal
Revenue
(BIR)
(3) Constructive distraint to protect the
interest of the government
(iv) Summary remedy of levy on real property
(a) Advertisement and sale
(b) Redemption of property sold
(c) Final deed of purchaser
(v) Forfeiture to government for want of bidder
(a) Remedy of enforcement of forfeitures
(1) Action to contest forfeiture of
chattel
(b) Resale of real estate taken for taxes
(c) Whenpropertytobesoldordestroyed
(d) Disposition of funds recovered in legal
proceedings or obtained from forfeiture
(vi) Further distraint or levy
(vii) Tax lien
(viii) Compromise
(a) Authority of the Commissioner to
compromise and abate taxes
(ix) Civil and criminal actions
(a) Suit to recover tax based on false or
fraudulent returns
c) Refund
(i) Grounds and requisites for refund
(ii) Requirements for refund as laid down by cases
(a) Necessity of written claim for refund
(b) Claim containing a categorical demand for
reimbursement
(c) Filing of administrative claim for refund and the
suit/proceeding before the CTA within 2 years from
date of
payment
regardless of any supervening
cause
(iii) Legal basis of tax refunds
(iv) Statutory basis for tax refund under the tax code
(a) Scope of claims for refund
(b) Necessity of proof for claim or refund
(c) Burdenofproofforclaimofrefund
(d) Nature of erroneously-paid tax/illegally assessed
collected
(e) Tax refund vis--vis tax credit
(f) Essential requisites for claim of refund
(v) Who may claim/apply for tax refund/tax credit
(a) Taxpayer/withholding agents of non-resident
foreign
corporation
47
illegally collected
2. Government remedies
a) Administrative remedies
(i) Tax lien
(ii) Levy and sale of real property
(iii) Forfeiture of real property to the government for want of bidder
(iv) Further distraint and levy
(v) Suspensionofbusinessoperation
(vi) Non-availability of injunction to restrain collection of tax
b) Judicial remedies
3. Statutory offenses and penalties
a) Civil penalties
(i) Surcharge
(ii) Interest
(a) In general
(b) Deficiency interest
(c) Delinquency interest
(d) Interest on extended payment
4. Compromise and abatement of taxes a) Compromise
b) Abatement
F. Organization and Function of the Bureau of Internal Revenue
1. Rule-making authority of the Secretary of Finance
a) Authority of Secretary of Finance to promulgate rules and regulations
b) Specific provisions to be contained in rules and regulations
c) Non-retroactivity of rulings
2. Power of the Commissioner to suspend the business operation of a taxpayer
III. Local Government Code of 1991, as amended
A. Local government taxation
1. Fundamental principles
2. Nature and source of taxing power
a) Grant of local taxing power under the local government code
b) Authority to prescribe penalties for tax violations
c) Authority to grant local tax exemptions
d) Withdrawal of exemptions
e) Authority to adjust local tax rates
f) Residual taxing power of local governments
g) Authority to issue local tax ordinances
3. Local taxing authority
a) Power to create revenues exercised through Local Government Units
b) Procedure for approval and effectivity of tax ordinances
4. Scope of taxing power
5. Specific taxing power of Local Government Units
a) Taxing powers of provinces
(i) Tax on transfer of real property ownership
(ii) Tax on business of printing and publication
(iii) Franchise tax
48
f) Keeping of records
F. Importation in violation of tax credit certificate
1. Smuggling
2. Other fraudulent practices
G. Classification of goods
1. Taxable importation
2. Prohibited importation
3. Conditionally-free importation
H. Classification of duties
1. Ordinary/regular duties
a) Ad valorem; methods of valuation
(i) Transaction value
(ii) Transaction value of identical goods
(iii) Transaction value of similar goods
(iv) Deductive value
(v) Computedvalue
(vi) Fallback value
b) Specific
2. Special duties
a) Dumping duties
b) Countervailing duties
c) Marking duties
d) Retaliatory/discriminatory duties
e) Safeguard
I. Remedies
1. Government
a) Administrative/extrajudicial
(i) Search, seizure, forfeiture, arrest
b) Judicial
(i) Rules on appeal including jurisdiction
2. Taxpayer
a) Protest
b) Abandonment
c) Abatement and refund
V. Judicial Remedies (R.A. No. 1125, as amended, and the Revised Rules of the
Court of Tax Appeals)
A. Jurisdiction of the Court of Tax Appeals
1. Exclusive appellate jurisdiction over civil tax cases
a) Cases within the jurisdiction of the court en banc
b) Cases within the jurisdiction of the court in divisions
2. Criminal cases
a) Exclusive original jurisdiction
b) Exclusive appellate jurisdiction in criminal cases
B. Judicial procedures
1. Judicial action for collection of taxes
a) Internal revenue taxes
b) Local taxes
(i) Prescriptive period
2. Civil cases
a) Who may appeal, mode of appeal, effect of appeal
(i) Suspension of collection of tax
51
52
MERCANTILE LAW
2015 BAR EXAMINATIONS
I. Letters of Credit
A. Definition and Nature of Letter of Credit
B. Parties to a Letter of Credit
1. Rights and Obligations of Parties
C. Basic Principles of Letter of Credit
1. Doctrine of Independence
2. Fraud Exception Principle
3. Doctrine of Strict Compliance
of the
Goods, Documents or
D. Remedies Available
E. Warehousemans Lien
Made
V. Transportation Laws
A. Common Carriers
1. Diligence Required of Common Carriers
2. Liabilities of Common Carriers
B. Vigilance over Goods
1. Exempting Causes
a. Requirement of Absence of Negligence
b. Absence of Delay
c. Due Diligence to Prevent or Lessen the Loss
2. Contributory Negligence
58
3. Duration of Liability
a. Delivery of Goods to Common Carrier
b. Actual or Constructive Delivery
c. Temporary Unloading or Storage
4. Stipulation for Limitation of Liability
a. Void Stipulations
b. Limitation of Liability to Fixed Amount
c. Limitation of Liability in Absence of Declaration of
Greater
Value
5. Liability for Baggage of Passengers
a. Checked-In Baggage
b. Baggage in Possession of Passengers
C. Safety of Passengers
1. Void Stipulations
2. Duration of Liability
a. Waiting for Carrier or Boarding of Carrier
b. Arrival at Destination
3. Liability for Acts of Others
a. Employees
b. Other Passengers and Strangers 4. Extent of
Liability for
Damages
D. Bill of Lading
1. Three-Fold Character
2. Delivery of Goods
59
a. Period of Delivery
b. Delivery Without Surrender of Bill of Lading
c. Refusal of Consignee to Take Delivery
3. Period for Filing Claims
4. Period for Filing Actions
E. Maritime Commerce
1. Charter Parties
a. Bareboat/Demise Charter
b. Time Charter
c. Voyage/Trip Charter
2. Liability of Ship Owners and Shipping Agents
a. Liability for Acts of Captain
b. Exceptions to Limited Liability
3. Accidents and Damages in Maritime Commerce
a. General Average
b. Collisions
4. Carriage of Goods by Sea Act
a. Application
b. Notice of Loss or Damage
c. Period of Prescription
d. Limitation of Liability
F. The Warsaw Convention
1. Applicability
60
2. Limitation of Liability
a. Liability to Passengers
b. Liability for Checked Baggage
c. Liability for Handcarried Baggage
3. Willful Misconduct
1. Promoter
a. Liability of Promoter
b. Liability of Corporation for Promoters Contracts
2. Number and Qualifications of Incorporators
3. Corporate Name Limitations on Use of Corporate
Name
4. Corporate Term
5. Minimum Capital Stock and Subscription Requirements
6. Articles of Incorporation
a. Nature and Function of Articles
b. Contents
c. Amendment
d. Non-Amenable Items
7. Registration and Issuance of Certificate of Incorporation
8. Adoption of By-Laws
a. Nature and Functions of By-Laws
b. Requisites of Valid By-Laws
c. Binding Effects
d. Amendment or Revision
F. Corporate Powers
1. General Powers, Theory of General Capacity
2. Specific Powers, Theory of Specific Capacity
a. Power to Extend or Shorten Corporate Term
62
Incur, Create,
Corporation
or Business
g. Power to Declare Dividends
h. Power to Enter Into Management Contract
i. Ultra Vires Acts
i. Applicability of Ultra Vires Doctrine
ii. Consequences of Ultra Vires Acts
3. How Exercised
a. By the Shareholders
b. By the Board of Directors
c. By the Officers
4. Trust Fund Doctrine
G. Board of Directors and Trustees
1. Doctrine of Centralized Management
2. Business Judgment Rule
3. Tenure, Qualifications and Disqualifications of Directors or Trustees
4. Elections
a. Cumulative Voting/Straight Voting
b. Quorum
63
5. Removal
6. Filling of Vacancies
7. Compensation
8. Fiduciaries Duties and Liability Rules
9. Responsibility for Crimes
10. Inside Information
11. Contracts
a. By Self-Dealing Directors with the Corporation
b. Between Corporations with Interlocking Directors
c. Management Contracts
12. Executive Committee
13. Meetings
a. Regular or Special
i. When and Where
ii. Notice
b. Who Presides
c. Quorum
d. Rule on Abstention
H. Stockholders and Members
1. Rights of a Stockholder and Members
a. Doctrine of Equality of Shares
2. Participation in Management
a. Proxy
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b. Voting Trust
c. Cases When Stockholders Action is Required
i. By a Majority Vote
ii. By a Two-Thirds Vote
iii. By Cumulative Voting
3. Proprietary Rights
a. Right to Dividends
b. Right of Appraisal
c. Right to Inspect
d. Pre-Emptive Right
e. Right to Vote
f. Right to Dividends
g. Right of First Refusal
4. Remedial Rights
a. Individual Suit
b. Representative Suit
c. Derivative Suit
5. Obligation of a Stockholder
6. Meetings
a. Regular or Special
i. When and Where
ii. Notice
b. Who Calls the Meetings
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c. Quorum
d. Minutes of the Meetings
I. Capital Structure
1. Subscription Agreements
2. Consideration for Stocks
3. Shares of Stock
a. Nature of Stock
b. Subscription Agreements
c. Consideration for Shares of Stock
d. Watered Stock
i. Definition
ii. Liability of Directors for Watered Stocks
iii. Trust Fund Doctrine for Liability for
Watered
Stocks
e. Situs of the Shares of Stock
f. Classes of Shares of Stock
4. Payment of Balance of Subscription
a. Call by Board of Directors
b. Notice Requirement
c. Sale of Delinquent Shares
i. Effect of Delinquency
ii. Call by Resolution of the Board of
Directors
a. Voluntary
i. Where No Creditors Are Affected
ii. Where Creditors Are Affected
iii. By Shortening of Corporate Term
b. Involuntary
i. By Expiration of Corporate Term
ii. Failure to Organize and Commence
Within 2 Years from Incorporation
Business
Existing
Laws
2. Methods of Liquidation
a. By the Corporation Itself
b. Conveyance to a Trustee within a Three-Year
Period
Receiver
Qualifying
Improperly Held
Conditions
e. Pre-Emptive Right
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definition
for
c. Personality to Sue
d. Suability of Foreign Corporations
e. Instances When Unlicensed Foreign Corporations
Sue Isolated Transactions
May Be Allowed to
a. Corporate Powers
b. Banking and Incidental Powers
4. Diligence Required of Banks Relevant Jurisprudence
5. Nature of Bank Funds and Bank Deposits
6. Stipulation on Interests
7. Grant of Loans and Security Requirements
a. Ratio of Net Worth to Total Risk Assets
b. Single Borrowers Limit
c. Restrictions on Bank Exposure to DOSRI (Directors,
and their Related Interests)
Officers, Stockholders
d. Right of Priority
4. Grounds for Cancellation of a Patent
5. Remedy of the True and Actual Inventor
6. Rights Conferred by a Patent
7. Limitations of Patent Rights
a. Prior User
b. Use by the Government
8. Patent Infringement
a. Tests in Patent Infringement
i. Literal Infringement
ii. Doctrine of Equivalents
b. Defenses in Action for Infringement
9. Licensing
a. Voluntary
b. Compulsory
10. Assignment and Transmission of Rights
C. Trademarks
1. Definition of Marks, Collective Marks, Trade Names
2. Acquisition of Ownership of Mark
3. Acquisition of Ownership of Trade Name
4. Non-Registrable Marks
5. Prior Use of Mark as a Requirement
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b. Copyright Infringement
E. Rules of Procedure for Intellectual Property Rights Cases (A.M. No. 10-3-10-SC)
X. Special Laws
A. The Chattel Mortgage Law and Real Estate Mortgage Law (Excluded and made a part of
Civil Law coverage)
B. Anti-Money Laundering Act (R.A. No. 9160, as amended by R.A. No. 9194)
1. Policy of the Law
2. Covered Institutions
3. Obligations of Covered Institutions
4. Covered Transactions
5. Suspicious Transactions
6. When Is Money Laundering Committed
7. Unlawful Activities or Predicate Crimes
8. Anti-Money Laundering Council
9. Functions
10. Freezing of Monetary Instrument or Property
11. Authority to Inquire Into Bank Deposits
C. Foreign Investments Act (R.A. No. 7042)
1. Policy of the Law
2. Definition of Terms
a. Foreign Investment
b. Doing Business in the Philippines
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c. Export Enterprise
d. Domestic Market Enterprise
3. Registration of Investments on Non-Philippine Nationals
4. Foreign Investments in Export Enterprise
5. Foreign Investments in Domestic Market Enterprise
6. Foreign Investment Negative List
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CRIMINAL LAW
2015 BAR EXAMINATIONS
I. Revised Penal Code (RPC) and related Special Laws
A. Book 1 (Articles 1-99, RPC; exclude the provisions on civil liability)
1. Fundamental principles
a) Definition of Criminal Law
(i) Mala in Se and Mala
(ii) Construction of
b) Scope of application and
criminal law
Prohibita
penal laws
characteristics of Philippine
(i) Generality
(ii) Territoriality
(iii) Prospectivity
(a) Effects of
c) Constitutional limitations on
penal laws
repeal/amendment of penal
law
(a) Act Prohibiting the Imposition of Death Penalty in the Philippines (R.A. No. 9346)
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2. Felonies
a) Classifications of felonies
b) Elements of criminal liability
c) Impossible crime
d) Stages of execution
e) Conspiracy and proposal
f) Multiple offenders (differences, rules, effects)
(i) Recidivism
(ii) Habituality (Reiteracion)
(iii) Quasi-Recidivism
(iv) Habitual Delinquency
g) Continuing crimes
h) Complex crimes and special
complex crimes
liability
a) Justifying circumstances
(i) Anti-Violence Against Women and Their Children Act of 2004 (R.A. No. 9262)
(a) Battered woman syndrome
b) Exempting circumstances
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(i) Juvenile Justice and Welfare Act of 2006 (R.A. No. 9344); also refer to Child and Youth Welfare
Code (P.D. 603, as amended)
(a) Definition of child in conflict with the law
(b) Minimum age of criminal responsibility
(c) Determination of age
(d) Exemption from criminal liability
(e) Treatment of child below age of responsibility
(f) Status offenses under Sec. 57 of R.A. No. 9344
(g) Offenses not applicable to children under Sec. 58 of R.A. No. 9344
c) Mitigating circumstances
d) Aggravating circumstances
(i) Generic
(ii) Qualifying
(a) Decree Codifying the Laws on Illegal/Unlawful Possession, Manufacture, Dealing in, Acquisition
or Disposition, of Firearms, Ammunition or Explosives (P.D. 1866, as amended by R.A. No. 8294) as
an aggravating circumstance
(b) The Comprehensive Dangerous Drugs Act of 2002 (R.A. No. 9165)
(i) As a qualifying aggravating circumstance
(ii) Immunityfromprosecutionandpunishment,coverage
(iii) Minor offenders
(iv) Application/Non- application of RPC provisions (Sec. 98, R.A. No. 9165) provisions (Sec. 98) cf.
Art. 10, RPC
e) Alternative circumstances
f) Absolutory cause
4. Persons criminally liable/Degree of participation
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5. Penalties
a) General principles
(i) Act Prohibiting the
No. 9346)
b) Purposes
c) Classification
d) Duration and Effect
e) Application
(i) Indeterminate Sentence Law (R.A. No. 4103, as amended)
(a) Application on the imposed sentence
(b) Coverage
(c) Conditions of parole
(ii) Three-fold rule
(iii) Subsidiary imprisonment
offender on probation
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Welfare Act of
9165)
2006 (R.A. No. 9344);
also
refer to Child and Youth Welfare Code (P.D. 603, as amended)
(a) Definition of child in conflict with the law
(b) Exemption from criminal liability
(c) Juvenile justice and welfare system
b) Prescription of penalties
c) Pardon by offended party
d) Pardon by the Chief Executive
e) Amnesty
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9372)
2. Crimes Against the Fundamental Laws of the State (Articles 124-133) Include:
a) Human Security Act of 2007 (R.A. No. 9372)
(i) Period of detention
b) Anti-Torture Act of 2009 (R.A. No. 9745)
(i) Punishable acts
(ii) Who are liable
3. Crimes Against Public Order (Articles 134-160) Include:
a) Decree Codifying the Laws on Illegal/Unlawful Possession, Manufacture, Dealing
in, Acquisition or Disposition of Firearms, Ammunition or Explosives (P.D. 1866, as
amended by R.A. No. 8294), as further amended by the Comprehensive Firearms and
Ammunition Regulation Act (R.A. No. 10591).
MoneyLaunderingAct
82
IllegalNumbers
b) Anti-
TraffickinginPersonsActof2003(R.A.No.9
208)
83
(ii) Punishableacts
(iii) Exceptions
9372)
(ii) Restrictionontravel
(iii) Examination of bank deposits and documents
(a) Judicial Authorization
(b) Application
classified materials
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(i) Fencing
(a) Definition
(b) Presumption of fencing
(ii) Exception
(a) With clearance or permit to sell
b) Bouncing Checks Law (B.P. Blg. 22), plus Administrative Circular No. 12-2000 Re:
Penalty for Violation of B.P. 22 and Administrative Circular No. 13-2001 Re: Clarification of
Admin. Circular No. 12-2000; and P.D. No. 1689 (Increasing the Penalty for Certain Forms
of Swindling or Estafa)
(i) Punishable acts
(ii) Evidence of knowledge of
insufficient funds
d) Anti-Violence Against Women and Their Children Act of 2004 (R.A. No.
9262)
(i) Punishable acts
88
REMEDIAL LAW
2015 BAR EXAMINATIONS
1. General Principles
1.1. Concept of remedial law
1.2. Substantive law vis--vis remedial law
1.3. Rule-making power of the Supreme Court
1.3.1 Limitations on the rule-making power of the Supreme Court
1.3.2. Power of the Supreme Court to amend and suspend procedural rules
1.4. Nature of Philippine courts
1.4.1. Meaning of a court
1.4.2. Court as distinguished from a judge
1.4.3. Classification of Philippine courts
1.4.4. Courts of original and appellate jurisdiction
1.4.5. Courts of general and special jurisdiction
1.4.6. Constitutional and statutory courts
1.4.7. Courts of law and equity
1.4.8. Principle of judicial hierarchy
1.4.9. Doctrine of non-interference or doctrine of judicial stability
2. Jurisdiction
2.1 Over the parties
2.1.1. How jurisdiction over the plaintiff is acquired
2.1.2. How jurisdiction over the defendant is acquired
2.2
2.2
2.2
2.2
2.2
2.2
2.2
2.2
2.2
3.5. Pleadings
3.5.1. Kinds of pleadings
a) Complaint
b) Answer
i. Negative defenses
ii. Negative pregnant
iii. Affirmative defenses
c) Counterclaims
i. Compulsory counterclaim
ii. Permissive counterclaim
iii. Effect on the counterclaim when the complaint is dismissed
d) Cross-claims
e) Third (fourth, etc.) party complaints
f) Complaint-in-intervention
g) Reply
3.5.2. Pleadings allowed in small claim cases and cases covered by the Rules on
Summary Procedure
3.5.3. Parts of a pleading
a) Caption
b) Signature and address
c) Verification and certification against forum shopping
i. Requirements of a corporation executing the verification/certification of non-forum
shopping
d) Effect of the signature of counsel in a pleading
3.5.4. Allegations in a pleading
a) Manner of making allegations
i. Condition precedent
ii. Fraud, mistake, malice, intent, knowledge and other condition of the mind, judgments,
official documents or acts
b) Pleading an actionable document
c) Specific denials
i. Effect of failure to make specific denials
ii. When a specific denial requires an oath
3.5.5. Effect of failure to plead
a) Failure to plead defenses and objections
b) Failure to plead a compulsory counterclaim and cross-claim
3.5.6. Default
a) When a declaration of default is proper
b) Effect of an order of default
c) Relief from an order of default
d) Effect of a partial default
e) Extent of relief
f) Actions where default is not allowed
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3.17.1. Difference between finality of judgment for purposes of appeal; for purposes of
execution
3.17.2. When execution shall issue
a) Execution as a matter of right
b) Discretionary execution
3.17.3. How a judgment is executed
a) Execution by motion or by independent action
b) Issuance and contents of a writ of execution
c) Execution of judgments for money
d) Execution of judgments for specific acts
e) Execution of special judgments
f) Effect of levy on third persons
3.17.4. Properties exempt from execution
3.17.5. Proceedings where property is claimed by third persons
a) In relation to third-party claim in attachment and replevin
3.17.6. Rules on redemption
3.17.7. Examination of judgment obligor when judgment is unsatisfied
3.17.8. Examination of obligor of judgment obligor
3.17.9. Effect of judgment or final orders
3.17.10. Enforcement and effect of foreign judgments or final orders
3.18. Provisional remedies
3.18.1. Nature of provisional remedies
3.18.2. Jurisdiction over provisional remedies
3.18.3. Preliminary attachment
a) Grounds for issuance of writ of attachment
b) Requisites
c) Issuance and contents of order of attachment; affidavit and bond
d) Rule on prior or contemporaneous service of summons
e) Manner of attaching real and personal property; when property attached is claimed by
third person
f) Discharge of attachment and the counter-bond
g) Satisfaction of judgment out of property attached
3.18.4. Preliminary injunction
a) Definitions and differences: preliminary injunction and temporary restraining order;
status quo ante order
b) Requisites
c) Kinds of injunction
d) When writ may be issued
e) Grounds for issuance of preliminary injunction
f) Grounds for objection to, or for the dissolution of injunction or restraining order
g) Duration of a Temporary Restraining Order (TRO)
h) In relation to R.A. No. 8975, ban on issuance of TRO or writ of injunction in cases
involving government infrastructure projects
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4.16.1. Differences under Rule 103, R.A. No. 9048 and Rule 108 4.16.2. Grounds for
change of name
4.17. Absentees
4.17.1. Purpose of the rule
4.17.2. Who may file; when to file
4.18. Cancellation or correction of entries in the Civil Registry
4.18.1. Entries subject to cancellation or correction under Rule 108, in relation to R.A. No.
9048
4.19. Appeals in special proceedings
4.19.1. Judgments and orders for which appeal may be taken 4.19.2. When to appeal
4.19.3. Modes of appeal
4.19.4. Rule on advance distribution
5. Criminal Procedure
5.1. General matters
5.1.1. Distinguish jurisdiction over subject matter from jurisdiction over person of
the accused
5.1.2. Requisites for exercise of criminal jurisdiction
5.1.3. Jurisdiction of criminal courts
5.1.4. When injunction may be issued to restrain criminal prosecution
5.2. Prosecution of offenses
5.2.1. Criminal actions, how instituted
5.2.2. Who may file them, crimes that cannot be prosecuted de officio
5.2.3. Criminal actions, when enjoined
5.2.4. Control of prosecution
5.2.5. Sufficiency of complaint or information
5.2.6. Designation of offense
5.2.7. Cause of the accusation
5.2.8. Duplicity of the offense; exception
5.2.9. Amendment or substitution of complaint or information
5.2.10. Venue of criminal actions
5.2.11. Intervention of offended party
5.3. Prosecution of civil action
5.3.1. Rule on implied institution of civil action with criminal action
5.3.2. When civil action may proceed independently
5.3.3. When separate civil action is suspended
5.3.4. Effect of death of the accused or convict on civil action
5.3.5. Prejudicial question
5.3.6. Rule on filing fees in civil action deemed instituted with the criminal action
102
5.8.4.
5.8.5.
5.8.6.
5.8.7.
5.14. Appeal
5.14.1. Effect of an appeal
5.14.2. Where to appeal
5.14.3. How appeal taken
5.14.4. Effect of appeal by any of several accused 5.14.5. Grounds for dismissal of appeal
5.15. Search and seizure
5.15.1. Nature of search warrant
5.15.2. Distinguish from warrant of arrest
5.15.3. Application for search warrant, where filed
5.15.4. Probable cause
5.15.5. Personal examination by judge of the applicant and witnesses
5.15.6. Particularity of place to be searched and things to be seized
5.15.7. Personal property to be seized
5.15.8. Exceptions to search warrant requirement
a) Search incidental to lawful arrest
b) Consented search
c) Search of moving vehicle
d) Check points; body checks in airport
e) Plain view situation
f) Stop and frisk situation
g) Enforcement of custom laws
h) Remedies from unlawful search and seizure
5.16. Provisional remedies
5.16.1. Nature
5.16.2. Kinds of provisional remedies
6. Evidence
6.1. General principles
6.1.1. Concept of evidence
6.1.2. Scope of the Rules on Evidence
6.1.3. Evidence in civil cases versus evidence in criminal cases
6.1.4. Proof versus evidence
6.1.5. Factum probans versus factum probandum
6.1.6. Admissibility of evidence
a) Requisites for admissibility of evidence
b) Relevance of evidence and collateral matters
c) Multiple admissibility
d) Conditional admissibility
e) Curative admissibility
f) Direct and circumstantial evidence
g) Positive and negative evidence
h) Competent and credible evidence
105
i) Protective orders
6.6. Offer and objection
6.6.1. Offer of evidence
6.6.2. When to make an offer
6.6.3. Objection
6.6.4. Repetition of an objection
6.6.5. Ruling
6.6.6. Striking out of an answer
6.6.7. Tender of excluded evidence
7. Revised Rules on Summary Procedure
7.1. Cases covered by the rule
7.2. Effect of failure to answer
7.3. Preliminary conference and appearances of parties
8. Katarungang Pambarangay Law (P.D. No. 1508; R.A. 7610, as amended)
8.1. Cases covered
8.2. Subject matter for amicable settlement
8.3. Venue
8.4. When parties may directly go to court
8.5. Execution
8.6. Repudiation
9. Rule of Procedure for Small Claims Cases (A.M. No. 08-8-7-SC)
9.1. Scope and applicability of the rule
9.2. Commencement of small claims action; response
9.3. Prohibited pleadings and motions
9.4. Appearances
9.5. Hearing; duty of the judge
9.6. Finality of judgment
10. Rules of Procedure for Environmental Cases (A.M. No. 09-6-8-SC)
10.1. Scope and applicability of the rule
10.2. Civil procedure
10.2.1. Prohibition against temporary restraining order and preliminary injunction
10.2.2. Pre-trial conference; consent decree
10.2.3. Prohibited pleadings and motions
10.2.4. Temporary Environmental Protection Order (TEPO)
10.2.5. Judgment and execution; reliefs in a citizens suit
10.2.6. Permanent Environmental Protection Order; writ of continuing mandamus 10.2.7.
Strategic lawsuit against public participation
109
110
appearing
attorneys
restrictions
1. To society
a) Respect for law and legal processes
b) Efficient and convenient legal services
c) True, honest, fair, dignified and objective information on
legal services
system
colleagues
justice
d) Reliance on merits of his cause and avoidance of any impropriety which tends
to influence or gives the appearance of influence upon the courts
4. To the clients
a) Availability of service without discrimination
(i) Services regardless of a persons status
(ii) Services as counsel de officio
(iii) Valid grounds for refusal
112
1. Purpose
2. Requirements
3. Compliance
4. Exemptions
5. Sanctions
6. Bar Matter 2012, Rule on Mandatory Legal Aid Service
F. Notarial Practice (A. M. No. 02-8-13-SC, as amended)
1. Qualifications of notary public
2.Term of office of notary public
3. Powers and limitations
4. Notarial register
5. Jurisdiction of notary public and place of notarization 6. Revocation of commission
7. Competent evidence of identity
8. Sanctions
G. Canons of Professional Ethics
3. Impartiality
4. Propriety
5. Equality
6. Competence and diligence
C. Discipline of members of the Judiciary
1. Members of the Supreme Court
a) Impeachment
b) Ethical Lessons from Former Chief Justice Coronas
Impeachment
2. Lower court judges and justices of the Court of Appeals and Sandiganbayan (Rule 140)
3. Grounds
4. Impeachment (ethical aspects)
5. Sanctions imposed by the Supreme Court on erring members of the Judiciary
D. Disqualification of Justices and Judges (Rule 137)
1. Compulsory
2. Voluntary
E. Powers and Duties of Courts and Judicial Officers (Rule 135)
F. Court Records and General Duties of Clerks and Stenographer (Rule 136)
G. Legal Fees (Rule 141)
1. Manner of payment
2. Fees in lien
3. Persons authorized to collect legal fees
H. Costs
1. Recovery of costs (Rule 142)
116
a) Prevailing party
b) Dismissed appeal or action
c) Frivolous appeal
d) False allegations
e) Non-appearance of witness
117