2013 bar syllabus.docx

8/13/2019 2013 Bar Syllabus.docx

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COVERAGE

POLITICAL AND INTERNATIONAL LAW

2013BAR EXAMINATIONS

I. The Philippine Constitution

A. Constitution: definition, nature and concepts

B. Parts

C. Amendments and revisions

D. Self-executing and non-self-executing provisions

E. General provisions

II. General Considerations

A. National territory

1. Archipelagic doctrine

B. State immunity

C. General principles and state policies

D. Separation of powers

E. Checks and balances

F. Delegation of powers

G. Forms of government

III. Legislative Department

A. Who may exercise legislative power

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


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B. Houses of Congress

1. Senate

2. House of Representatives

a) District representatives and questions of apportionment 2013 Bar Examination Coverage 2Political and International Law

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

(ii) Presidential veto and Congressional override

2. Non-legislative

a) Informing function

b) Power of impeachment

c) Other non-legislative powers

IV. Executive Department

A. Privileges, inhibitions and disqualifications

1. Presidential immunity


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2. Presidential privilege

B. Powers

1. Executive and administrative powers in general

2. Power of appointment

a) In general

b) Commission on Appointments 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

5. Pardoning power

a) Nature and limitations

b) Forms of executive clemency

6. Diplomatic power

7. Powers relative to appropriation measures 2013 Bar Examination Coverage 3 Political andInternational Law

8. Delegated powers

9. Veto powers

10. Residual powers

11. Executive privilege

C. Rules of Succession

V. Judicial Department

A. Concepts


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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

2. Procedural rule-making

3. Administrative supervision over lower courts

4. Original and appellate jurisdiction

F. Judicial privilege

VI. Constitutional Commissions

A. Constitutional safeguards to ensure independence of commissions

B. Powers and functions of each commission

C. Prohibited offices and interests

D. Jurisdiction of each constitutional commission

E. Review of final orders, resolutions and decisions

1. Rendered in the exercise of quasi-judicial functions

2. Rendered in the exercise of administrative functions 2013 Bar Examination Coverage 4Political and International Law

VII. Bill of Rights

A. Fundamental powers of the state (police power, eminent domain, taxation)

1. Concept, application and limits


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2. Requisites for valid exercise

3. Similarities and differences

4. Delegation

B. Private acts and the Bill of Rights

C. Due process the rights to life, liberty & property

1. Relativity of due process

2. Procedural and substantive due process

3. Constitutional and statutory due process

4. Hierarchy of rights

5. Judicial standards of review

6. Void-for-vagueness doctrine

D. Equal protection

1. Concept

2. Requisites for valid classification

3. Standards of judicial review

a) Rational Basis Test

b) Strict Scrutiny Test

c) Intermediate Scrutiny Test

E. Searches and seizures

1. Concept

2. Warrant requirement

a) Requisites

3. Warrantless searches

4. Warrantless arrests

5. Administrative arrests


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6. Drug, alcohol and blood tests

F. Privacy of communications and correspondence

1. Private and public communications

2. Intrusion, when allowed

3. Writ of habeas data

G. Freedom of expression

1. Concept and scope

a) Prior restraint (censorship)

b) Subsequent punishment

2. Content-based and content-neutral regulations

a) Tests

b) Applications 2013 Bar Examination Coverage 5 Political and International Law

3. Facial challenges and the overbreadth doctrine

4. Tests

5. State regulation of different types of mass media

6. Commercial speech

7. Private vs. government speech

8. Hecklers veto

H. Freedom of religion

1. Non-establishment clause

a) Concept and basis

b) Acts permitted and not permitted by the clause

c) Test

2. Free exercise clause

3. Tests


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a) Clear and Present Danger Test

b) Compelling State Interest Test

c) Conscientious Objector Test

I. Liberty of abode and freedom of movement

1. Limitations

2. Right to travel

a) Watch-list and hold departure orders

3. Return to ones county

J. Right to information

1. Limitations

2. Publication of laws and regulations

3. Access to court records

4. Right to information relative to:

a) Government contract negotiations

b) Diplomatic negotiations

K. Right of association

L. Eminent domain

1. Concept

2. Expansive concept of public use

3. Just compensation

a) Determination

b) Effect of delay

4. Abandonment of intended use and right of repurchase

5. Miscellaneous application

M. Contract clause


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1. Contemporary application of the contract clause

N. Legal assistance and free access to courts 2013 Bar Examination Coverage 6 Political andInternational Law

O. Rights of suspects

1. Availability

2. Requisites

3. Waiver

P. Rights of the accused

1. Criminal due process

2. Bail

3. Presumption of innocence

4. Right to be heard

5. Assistance of counsel

6. Right to be informed

7. Right to speedy, impartial and public trial

8. Right of confrontation

9. Compulsory process

10. Trials in absentia

Q. Writ of habeas corpus

R. Writs of amparo, habeas data, and kalikasan

S. Self-incrimination clause

1. Scope and coverage

a) Foreign laws

2. Application

3. Immunity statutes

T. Involuntary servitude and political prisoners


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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 2013 Bar Examination Coverage 7 Political and InternationalLaw

C. Naturalization and denaturalization

D. Dual citizenship and dual allegiance

E. Loss and re-acquisition of Philippine citizenship

F. Natural-born citizens and public office

IX. Law on Public Officers

A. General principles

B. Modes of acquiring title to public office

C. Modes and kinds of appointment

D. Eligibility and qualification requirements

E. Disabilities and inhibitions of public officers

F. Powers and duties of public officers

G. Rights of public officers

H. Liabilities of public officers

1. Preventive suspension and back salaries

2. Illegal dismissal, reinstatement and back salaries


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I. Immunity of public officers

J. De facto officers

K. Termination of official relation

L. The Civil Service

1. Scope

2. Appointments to the civil service

3. Personnel actions

M. Accountability of public officers

1. Impeachment

2. Ombudsman (Sections 5 to 14, Article XI of the 1987 Constitution, in relation

to R.A. No. 6770 or otherwise known as "The Ombudsman Act of 1989.")

a) Functions 2013 Bar Examination Coverage 8 Political and International Law

b) Judicial review in administrative proceedings

c) Judicial review in penal proceedings

3. Sandiganbayan

4. Ill-gotten wealth

N. Term limits

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


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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

D. Judicial recourse and review

1. Doctrine of primary administrative jurisdiction

2. Doctrine of exhaustion of administrative remedies

3. Doctrine of finality of administrative action

XI. Election Law

A. Suffrage

B. Qualification and disqualification of voters

C. Registration of voters

D. Inclusion and exclusion proceedings

E. Political parties

1. Jurisdiction of the COMELEC over political parties

2. Registration 2013 Bar Examination Coverage 9 Political and International Law

F. Candidacy

1. Qualifications of candidates

2. Filing of certificates of candidacy

a) Effect of filing

b) Substitution of candidates

c) Ministerial duty of COMELEC to receive certificate


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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

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

2. Petition for disqualification

3. Petition to declare failure of elections

4. Pre-proclamation controversy

5. Election protest

6. Quo warranto

J. Prosecution of election offenses

XII. Local Governments

A. Public corporations

1. Concept

a) Distinguished from government-owned or controlled corporations


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2. Classifications

a) Quasi-corporations

b) Municipal corporations

B. Municipal corporations

1. Elements

2. Nature and functions

3. Requisites for creation, conversion, division, merger or dissolution 2013 Bar ExaminationCoverage 10 Political and International Law

C. Principles of local autonomy

D. Powers of local government units (LGUs)

1. Police power (general welfare clause)

2. Eminent domain

3. Taxing power

4. Closure and opening of roads

5. Legislative power

a) Requisites for valid ordinance

b) Local initiative and referendum

6. Corporate powers

a) To sue and be sued

b) To acquire and sell property

c) To enter into contracts

(i) Requisites

(ii) Ultra vires contracts

7. Liability of LGUs

8. Settlement of boundary disputes

9. Succession of elective officials


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10. Discipline of local officials

a) Elective officials

(i) Grounds

(ii) Jurisdiction

(iii) Preventive suspension

(iv) Removal

(v) Administrative appeal

(vi) Doctrine of condonation

b) Appointive officials

11. Recall

12. Term limits

XIII. National Economy and Patrimony

A. Regalian doctrine

B. Nationalist and citizenship requirement provisions

C. Exploration, development and utilization of natural resources

D. Franchises, authority and certificates for public utilities

E. Acquisition, ownership and transfer of public and private lands

F. Practice of professions

G. Organization and regulation of corporations, private and public 2013 Bar ExaminationCoverage 11 Political and International Law

H. Monopolies, restraint of trade and unfair competition

XIV. Social Justice and Human Rights

A. Concept of social justice

B. Commission on Human Rights

XV. Education, Science, Technology, Arts, Culture and Sports

A. Academic freedom


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XVI. Public International Law

A. Concepts

1. Obligations erga omnes

2. Jus cogens

3. Concept of ex aequo et bono

B. International and national law

C. Sources

D. Subjects

1. States

2. International organizations

3. Individuals

E. Diplomatic and consular law

F. Treaties

G. Nationality and statelessness

1. Vienna Convention on the Law of Treaties

H. State responsibility

1. Doctrine of state responsibility

I. Jurisdiction of States

1. Territoriality principle

2. Nationality principle and statelessness

3. Protective principle

4. Universality principle

5. Passive personality principle 2013 Bar Examination Coverage 12 Political and InternationalLaw

6. Conflicts of jurisdiction

J. Treatment of aliens


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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

L. International Humanitarian Law and neutrality

1. Categories of armed conflicts

a) International armed conflicts

b) Internal or non-international armed conflict

c) War of national liberation

2. Core international obligations of states in International Humanitarian Law

3. Principles of International Humanitarian Law

a) Treatment of civilians

b) Prisoners of war

4. Law on neutrality

M. Law of the sea

1. Baselines

2. Archipelagic states

a) Straight archipelagic baselines

b) Archipelagic waters

c) Archipelagic sea lanes passage

3. Internal waters


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4. Territorial sea

5. Exclusive economic zone

6. Continental shelf

a) Extended continental shelf

7. International Tribunal for the Law of the Sea

N. Madrid Protocol and the Paris Convention for the Protection of Industrial Property

O. International environment law

1. Principle 21 of the Stockholm Declaration

P. International economic law 2013 Bar Examination Coverage 13 Political and International Law

IMPORTANT NOTES:

1. This listing of covered topics is not intended and should not be used by the law schools as a

course outline. This was drawn up for the limited purpose of ensuring that Bar candidates are

guided on the coverage of the 2013 Bar Examinations. Listings whose subject matters run

across several Bar Subjects shall be deemed to include only the subject matters specific to the

given Bar Subject. For example, Impeachment is generally a topic under Political Law but is

listed also under Legal and Judicial Ethics for the ethical components of this Bar Subject. Note

that there may be specific identification of the covering Bar Subject where a topic may be

common to several Bar Subjects. For example, Independent Civil Actions mentioned in the

Civil Code shall be included as a topic in Remedial Law rather than in Civil Law. Note also that

many special laws, rules or specific topics, otherwise covered by the different examinable Bar

Subjects, have been omitted or are expressly excluded from the coverage of the 2013 Bar

Examinations.

2. The appreciation of the fact situations in, and the answers to, some questions in every Bar

Subject may require the consideration of underlying ethical rules and values.

3. All Supreme Court decisions - pertinent to a given Bar subject and its listed topics, and


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promulgated up to January 31, 2013 - are examinable materials within the coverage of the

2013 Bar Examinations.

COVERAGE

LABOR LAW AND SOCIAL LEGISLATION


I. Fundamental Principles and Policies

A. Constitutional provisions

1. Article II, Secs. 9, 10, 11, 13, 14, 18, 20.

2. Article III, Secs. 1, 4, 7, 8, 10, 16, 18(2).

3. Article XIII, Secs. 1, 2, 3, 13, 14.

B. Civil Code

1. Article 19

2. Article 1700

3. Article 1702

C. Labor Code

1. Article 3

2. Article 4

3. Article 166

4. Article 211

5. Article 212

6. Article 255

7. Article 277

II. Recruitment and Placement

A. Recruitment of local and migrant workers


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1. Illegal recruitment (Sec. 5, R.A. No. 10022)

a) License vs. authority

b) Essential elements of illegal recruitment

c) Simple illegal recruitment

d) Illegal recruitment in large scale

e) Illegal recruitment as economic sabotage

f) Illegal recruitment vs. estafa

g) Liabilities

(i) Local recruitment agency

(ii) Foreign employer

(a) Theory of imputed knowledge

(iii) Solidary liability

h) Pre-termination of contract of migrant worker

2. Direct hiring

B. Regulation and enforcement

1. Suspension or cancellation of license or authority (Art. 35, Labor Code)

2. Regulatory and visitorial powers of the DOLE secretary

3. Remittance of foreign exchange earnings

4. Prohibited activities 2013 Bar Examination Coverage 2 Labor Law and Social Legislation

III. Labor Standards

A. Hours of work

1. Coverage/Exclusions (Art. 82, Labor Code)

2. Normal hours of work

a) Compressed work week

3. Meal break


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4. Waiting time

5. Overtime work, overtime pay

6. Night work (R.A. No. 10151), Night shift differential

7. Part-time work

8. Contract for piece work (see Civil Code)

B. Wages

1. Wage vs. salary

2. Minimum wage defined, Minimum wage setting

3. Minimum wage of workers paid by results

a) Workers paid by results

b) Apprentices

c) Learners

d) Persons with disability

4. Commissions

5. Deductions from wages

6. Non-diminution of benefits

7. Facilities vs. supplements

8. Wage Distortion / Rectification

9. Divisor to determine daily rate

C. Rest Periods

1. Weekly rest day

2. Emergency rest day work

C. Holiday pay / Premium pay

1. Coverage, exclusions

2. Teachers, piece workers, takay, seasonal workers, seafarers


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E. Leaves

1. Service Incentive Leave

2. Maternity Leave

3. Paternity Leave

4. Parental Leave (R.A. No. 8972)

5. Leave for Victims of Violence against Women and Children (R.A. No. 9262)

6. Special leave benefit for women

D. Service Charge

E. Thirteenth Month Pay 2013 Bar Examination Coverage 3 Labor Law and Social Legislation

F. Separation Pay

G. Retirement Pay

1. Eligibility

2. Amount

3. Retirement benefits of workers paid by results

4. Retirement benefits of part-time workers

5. Taxability

H. Women Workers

1. Provisions against discrimination

2. Stipulation against marriage

3. Prohibited acts

4. Anti-Sexual Harassment Act (R.A. No. 7877)

I. Employment of Minors (Labor Code and R.A. No. 7678, R.A. No. 9231)

J. 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)

K. Employment of Homeworkers


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L. Apprentices and Learners

M. Persons with disability (R.A. No. 7277, as amended by R.A. No. 9442)

1. Definition

2. Rights of persons with disability

3. Prohibition on discrimination against persons with disability

4. Incentives for employers

IV. Termination of Employment

A. Employer-employee relationship

1. Four-fold test

2. Kinds of employment

a. Probationary

b. Regular

c. Project employment

d. Seasonal

e. Casual

f. Fixed-term

3. Job contracting

a. Article 106 to Article 109 of the Labor Code

b. Department Order No. 18-A

c. Department Circular No. 01-12 2013 Bar Examination Coverage 4 Labor Law and SocialLegislation

d. Effects of Labor-Only Contracting

e. Trilateral relationship in job contracting

B. Dismissal from employment

1. Just Causes

2. Authorized Causes


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3. Due Process

a) Twin-notice requirement

b) Hearing; meaning of opportunity to be heard

C. Reliefs for Illegal Dismissal

1. Reinstatement

a. Pending appeal (Art. 223, Labor Code)

b. Separation pay in lieu of reinstatement

2. Backwages

a. Computation

b. Limited backwages

D. Preventive Suspension

E. Constructive Dismissal

V. Management Prerogative

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

VI. Social and Welfare Legislation (P.D. 626)

A. SSS Law (R.A. No. 8282)

1. Coverage

2. Exclusions from coverage

3. Benefits 2013 Bar Examination Coverage 5 Labor Law and Social Legislation


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4. Beneficiaries

B. GSIS Law (R.A. No. 8291)

1. Coverage

2. Exclusions from coverage

3. Benefits

4. Beneficiaries

C. Limited Portability Law (R.A. No. 7699)

D. Employees compensation coverage and when compensable

VII. Labor Relations Law

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 establishment

(ii) In an organized establishment

d) Run-off election

(i) Requirements

e) Re-run election

f) Consent election

g) Affiliation and disaffiliation of the local union from the mother union

(i) Substitutionary doctrine


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h) Union dues and special assessments

(i) Requirements for validity

i) Agency fees

(i) Requisites for assessment

B. Right to collective bargaining

1. Duty to bargain collectively

a) When there is absence of a CBA

b) When there is a CBA

2. Collective Bargaining Agreement (CBA)

a) Mandatory provisions of CBA 2013 Bar Examination Coverage 6 Labor Law and SocialLegislation

(i) Grievance procedure

(ii) Voluntary arbitration

(iii) No strike-no lockout clause

(iv) Labor management council

b) Duration

(i) For economic provisions

(ii) For non-economic provisions

(iii) Freedom period

3. Union Security

a) Union security clauses; closed shop, union shop, maintenance of

membership shop, etc.

b) Check-off; union dues, agency fees

4. Unfair Labor Practice in collective bargaining

a) Bargaining in bad faith

b) Refusal to bargain


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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

C. Right to peaceful concerted activities

1. Forms of concerted activities

2. Who may declare a strike or lockout?

3. Requisites for a valid strike

4. Requisites for a valid lockout

5. Requisites for lawful picketing

6. Assumption of jurisdiction by the DOLE Secretary or Certification of the labor

dispute to the NLRC for compulsory arbitration

7. Nature of assumption order or certification order

8. Effect of defiance of assumption or certification orders

9. Illegal strike

a) Liability of union officers

b) Liability of ordinary workers

c) Liability of employer

d) Waiver of illegality of strike

10. Injunctions

a) Requisites for labor injunctions

b) Innocent bystander rule 2013 Bar Examination Coverage 7 Labor Law and Social Legislation


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VIII. Procedure and Jurisdiction

A. Labor Arbiter

1. Jurisdiction

a) versus Regional Director

2. Reinstatement pending appeal

3. Requirements to perfect appeal to NLRC

B. National Labor Relations Commission (NLRC)

1. Jurisdiction

2. Effect of NLRC reversal of Labor Arbiters order of reinstatement

3. Remedies

4. Certified cases

C. Bureau of Labor Relations Med-Arbiters

1. Jurisdiction (original and appellate)

D. National Conciliation and Mediation Board

1. Nature of proceedings

2. Conciliation vs. Mediation

3. Preventive mediation

E. DOLE Regional Directors

1. Jurisdiction

F. DOLE Secretary

1. Visitorial and enforcement powers

2. Power to suspend effects of termination

3. Assumption of jurisdiction

4. Appellate jurisdiction

5. Voluntary arbitration powers


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G. Grievance Machinery and Voluntary Arbitration

1. Subject matter of grievance

2. Voluntary Arbitrator

a) Jurisdiction

b) Procedure

c) Remedies

H. Court of Appeals

1. Rule 65, Rules of Court

I. Supreme Court

1. Rule 45, Rules of Court

J. Prescription of actions 2013 Bar Examination Coverage 8 Labor Law and Social Legislation

IMPORTANT NOTES:





given Bar Subject. For example, Impeachment is ge nerally a topic under Political Law but is





many special laws, rules and specific topics, otherwise covered by the different examinable Bar


Examinations.



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COVERAGE

CIVIL LAW


I. Effect and Application of Laws (Civil Code)

Include: Conflict of Laws (Private International Law)

II. Human Relations (Arts. 19-22, Civil Code)

Exclude: Independent civil actions and prejudicial questions which will be covered by the

examinations in Remedial Law

PERSONS

I. Persons and Personality (Civil Code)

II. Marriage (Family Code)

Exclude: Muslim Code (P.D. 1083)

Exclude: Duties of a Civil Registrar under Articles 12-19, 23-25 (Family Code)

Exclude: A.M. No. 02-11-10-SC, Rule on Declaration of Absolute Nullity of Void

Marriages and Annulment of Voidable Marriages; R.A. No. 6955, entitled An Act

to Declare Unlawful the Practice of Matching Filipino Women for Marriage to

Foreign Nationals on a Mail Order Basis and Other Similar Practices; R.A. No.

9208 or the Anti-Trafficking in Persons Act of 2003

III. Legal Separation (Family Code)


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Exclude: A.M. No. 02-11-11-SC or the Rule on Legal Separation

IV. Rights and Obligations Between Husband and Wife (Family Code)

Exclude: R.A. No. 7192 or the Women in Development and Nation Building Act; R.A. No.

8187, or the Paternity Leave Act of 1996; R.A. No. 9710 or The Magna Carta of

Women.

V. Property Relations of the Spouses (Family Code)

VI. The Family

VII. Paternity and Filiation (Family Code)2013 Bar Examination Coverage 2 Civil Law

VIII. Adoption

A. Domestic Adoption Act of 1998 (R.A. No. 8552)

Exclude:

1. Rule on Adoption (A.M. No. 02-6-02-SC )

2. R.A. No. 9523, entitled An Act Requirin g Certification of the Department of

Social Welfare and Development to Declare a Child Legally Available for

Adoption as a Prerequisite for Adoption Proceedings.

B. Inter-Country Adoption Act of 1995 (R.A. No. 8043)

Exclude: Articles 183-188, 191-193 (Family Code)

IX. Support (Family Code)

X. Parental Authority (Family Code)

Exclude:

1. Rule on Guardianship of Minors (A.M. No. 03-02-05-SC)

2. Rules on Custody of Minors and Writ of Habeas Corpus in Relation to

Custody of Minors (A.M. No. 03-04-04-SC)

3. Solo Parents' Welfare Act of 2000 (R.A. No. 8972)

4. The Early Childhood Care and Development Act (R.A. No. 8980)


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Exclude: R.A. No. 9231, entitled An Act Providing for the Elimination of the Worst

Forms of Child Labor and Affording Stronger Protection for the Working Child

which will be covered under Labor Law

Include: Child Abuse Law (R.A. No. 7610)

XI. Emancipation (Arts. 234 and 236, Family Code as amended by R.A. No. 6809

which lowered the age of majority)

XII. Summary Judicial Proceedings in Family Law Cases

XIII. Retroactivity of the Family Code (Art. 256)

Exclude: Arts. 254-255, 257 (Family Code)

XIV. Funerals (Arts. 305-310, Civil Code)

Exclude: Care and Education of Children (Arts. 356-363, Civil Code) 2013 Bar ExaminationCoverage 3 Civil Law

XV. Use of Surnames

Arts. 364-369, 369-380, Civil Code (other articles repealed by Family Code)

XVI. Absence (Art. 43, Civil Code; Art. 41, Family Code)

XVII. Civil Registrar

Exclude: Act No. 375 and the Implementing Rules and Regulations of R.A. No. 9048

PROPERTY

I. Characteristics

II. Classification

III. Ownership

IV. Accession

V. Quieting of Title to or Interest in and Removal or Prevention of Cloud over

Title to or Interest in Real Property

VI. Co-ownership

VII. Possession


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I. Definition and Essential Requisites of a Contract of Sale

II. Parties to a Contract of Sale

III. Subject Matter

IV. Obligations of the Seller to Transfer Ownership

V. Price

VI. Formation of Contract of Sale 2013 Bar Examination Coverage 5 Civil Law

VII. Transfer of Ownership

VIII. Risk of Loss

IX. Documents of Title

X. Remedies of an Unpaid Seller

XI. Performance of Contract

XII. Warranties

XIII. Breach of Contract

XIV. Extinguishment of the Sale

XV. The Subdivision and Condominium Buyers' Protective Decree (P.D. 957)

XVI. The Condominium Act (R.A. No. 4726)

Exclude: Electronic Commerce Act of 2000 (R.A. No. 8792); Public Land Law, Retail

Trade and Liberalization Act, Bulk Sales Law (Act No. 3952)

SUCCESSION

I. General Provisions

II. Testamentary Succession

III. Legal or Intestate Succession

IV. Provisions Common to Testate and Intestate Succession

Exclude: Executors and administrators (Arts. 1058-1060, Civil Code), which will be

covered under Remedial Law


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PARTNERSHIP

I. Contract of Partnership

II. Rights and Obligations of Partnership

III. Rights and Obligations of Partners Among Themselves 2013 Bar Examination Coverage 6 CivilLaw

IV. Obligations of Partnership/Partners to Third Persons

V. Dissolution

VI. Limited Partnership

AGENCY

I. Definition of Agency

II. Powers

III. Express vs. Implied Agency

IV. Agency by Estoppel

V. General vs. Special Agency

VI. Agency Couched in General Terms

VII. Agency Requiring Special Power of Attorney

VIII. Agency by Operation of Law

IX. Rights and Obligations of Principal

X. Irrevocable Agency

XI. Modes of Extinguishment

COMPROMISE

I. Definition

II. Void Compromise

III. Effect

CREDIT TRANSACTIONS

I. Loan


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VI. Non-registrable Properties

VII. Dealings with Unregistered Lands

Exclude:

1. History of land laws

2. Remedies sufficiently covered under Remedial Law

3. Registration of judgments, orders and partitions

4. Assurance fund

5. Registration of patents

6. Administrative structure of the Register of Deeds

7. Consultas

TORTS AND DAMAGES

Book I--Torts

I. Principles

II. Classification of Torts

III. The Tortfeasor

IV. Act of Omission and its Modalities

V. Proximate Cause

VI. Legal Injury

VII. Intentional Torts

VIII. Negligence

IX. Special Liability in Particular Activities

X. Strict Liability

Book II--Damages

I. General Considerations

II. Actual and Compensatory Damages 2013 Bar Examination Coverage 9 Civil Law


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III. Moral Damages

IV. Nominal Damages

V. Temperate or Moderate Damages

VI. Liquidated Damages

VII. Exemplary or Corrective Damages

VIII. Damages in Case of Death

IX. Graduation of Damages

X. Miscellaneous Rules

IMPORTANT NOTES:












Examinations.






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COVERAGE

LAW ON TAXATION


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


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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 taxation

b) Tax avoidance

c) Tax evasion 2013 Bar Examination Coverage 2 Law on Taxation

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


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7. Compromise

8. Tax amnesty

a) Definition

b) Distinguished from tax exemption

9. Construction and interpretation of:

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 agencies


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c) Territorial

(i) Situs of taxation

(a) Meaning

(b) Situs of income tax

(1) From sources within the Philippines 2013 Bar Examination Coverage 3 Law on Taxation

(2) From sources without the Philippines

(3) Income partly within and partly without the Philippines

(c) Situs of property taxes

(1) Taxes on real property

(2) Taxes on personal property

(d) Situs of excise tax

(1) Estate tax

(2) Donors tax

(e) Situs of business tax

(1) Sale of real property

(2) Sale of personal property

(3) 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

(iv) Prohibition against taxation of religious, charitable entities, and


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educational entities

(v) Prohibition against taxation of non-stock, non-profit institutions

(vi) Majority vote of Congress for grant of tax exemption

(vii) Prohibition on use of tax levied for special purpose

(viii) Presidents veto power on appropriation, revenue, tariff bills

(ix) Non-impairment of jurisdiction of the Supreme Court

(x) Grant of power to the local government units to create its own sources of

revenue

(xi) Flexible tariff clause

(xii) Exemption from real property taxes

(xiii) No appropriation or use of public money for religious purposes

b) Provisions indirectly affecting taxation

(i) Due process

(ii) Equal protection

(iii) Religious freedom

(iv) Non-impairment of obligations of contracts

J. Stages of taxation

1. Levy

2. Assessment and collection

3. Payment 2013 Bar Examination Coverage 4 Law on Taxation

4. Refund

K. Definition, nature, and characteristics of taxes

L. Requisites of a valid tax

M. Tax as distinguished from other forms of exactions

1. Tariff


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2. Toll

3. License fee

4. Special assessment

5. Debt

N. Kinds of taxes

1. As to object

a) Personal, capitation, or poll tax

b) Property tax

c) Privilege tax

2. As to burden or incidence

a) Direct

b) Indirect

3. As to tax rates

a) Specific

b) Ad valorem

c) Mixed

4. As to purposes

a) General or fiscal

b) Special, regulatory, or sumptuary

5. As to scope or authority to impose

a) National internal revenue taxes

b) Local real property tax, municipal tax

6. As to graduation

a) Progressive

b) Regressive


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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 2013 Bar Examination Coverage 5 Law on Taxation

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


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(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

f) Co-ownerships

7. Income taxation

a) Definition

b) Nature

c) General principles 2013 Bar Examination Coverage 6 Law on Taxation

8. Income

a) Definition

b) Nature


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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 long-term 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


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(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 2013 Bar Examination Coverage 7 Law on Taxation

(1) Ordinary income vis--vis capital gain

(2) Actual gain vis--vis presumed gain

(3) Long term capital gain vis--vis short-term capital gain

(4) Net capital gain, net capital loss

(5) Computation of the amount of gain or loss

(6) Income tax treatment of capital loss

(a) Capital loss limitation rule (applicable to both corporations

and individuals)

(b) Net loss carry-over rule (applicable only to 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


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(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


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(e) Source rules in determining income from within and without

(1) Interests 2013 Bar Examination Coverage 8 Law on Taxation

(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)

(g) Exclusions from gross income

(1) Rationale for the exclusions

(2) Taxpayers who may avail of the exclusions

(3) Exclusions distinguished from deductions and tax credit

(4) Under the Constitution

(a) Income derived by the government or its political

subdivisions from the exercise of any essential governmental

function

(5) Under the Tax Code

(a) Proceeds of life insurance policies

(b) Return of premium paid

(c) Amounts received under life insurance, endowment or

annuity contracts

(d) Value of property acquired by gift, bequest, devise or


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descent

(e) Amount received through accident or health insurance

(f) Income exempt under tax treaty

(g) Retirement benefits, pensions, gratuities, etc.

(h) Winnings, prizes, and awards, including those in sports

competition

(6) Under special laws

(a) Personal Equity and Retirement Account

(h) Deductions from gross income

(1) General rules

(a) Deductions must be paid or incurred in connection with

the taxpayers trade, business or profession

(b) Deductions must be supported by adequate receipts or

invoices (except standard deduction)

(c) Additional requirement relating to withholding

(2) Return of capital (cost of sales or services) 2013 Bar Examination Coverage 9 Law onTaxation

(a) Sale of inventory of goods by manufacturers and

dealers of properties

(b) Sale of stock in trade by a real estate dealer and dealer

in securities

(c) Sale of services

(3) Itemized deductions

(a) Expenses

(1) Requisites for deductibility

(a) Nature: ordinary and necessary


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(b) Paid and incurred during taxable year

(2) Salaries, wages and other forms of compensation for

personal services actually rendered, including the

grossed-up monetary value of the fringe benefit

subjected to fringe benefit tax which tax should have

been paid

(3) Travelling/transportation expenses

(4) Cost of materials

(5) Rentals and/or other payments for use or possession of

property

(6) Repairs and maintenance

(7) Expenses under lease agreements

(8) Expenses for professionals

(9) Entertainment/Representation expenses

(10) Political campaign expenses

(11) Training expenses

(b) Interest


(2) Non-deductible interest expense

(3) Interest subject to special rules

(a) Interest paid in advance

(b) Interest periodically amortized

(c) Interest expense incurred to acquire property for

use in trade/business/profession

(d) Reduction of interest expense/ interest arbitrage


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(c) Taxes


(2) Non-deductible taxes

(3) Treatments of surcharges/interests/fines for delinquency

(4) Treatment of special assessment

(5) Tax credit vis--vis deduction 2013 Bar Examination Coverage 10 Law on Taxation

(d) Losses


(2) Other types of losses

(a) Capital losses

(b) Securities becoming worthless

(c) Losses on wash sales of stocks or securities

(d) Wagering losses

(e) Net Operating Loss Carry-Over (NOLCO)

(e) Bad debts


(2) Effect of recovery of bad debts

(f) Depreciation


(2) Methods of computing depreciation allowance

(a) Straight-line method

(b) Declining-balance method

(c) Sum-of-the-years-digit method

(g) Charitable and other contributions



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(2) Amount that may be deducted

(h) Contributions to pension trusts


(i) Deductions under special laws

(4) Optional standard deduction

(a) Individuals, except non-resident aliens

(b) Corporations, except non-resident foreign corporations

(c) Partnerships

(5) Personal and additional exemption (R.A. No. 9504, Minimum

Wage Earner Law)

(a) Basic personal exemptions

(b) Additional exemptions for taxpayer with dependents

(c) Status-at-the-end-of-the-year rule

(d) Exemptions claimed by non-resident aliens

(6) Items not deductible

(a) General rules

(b) Personal, living or family expenses

(c) Amount paid for new buildings or for permanent

improvements (capital expenditures)

(d) Amount expended in restoring property (major repairs) 2013 Bar Examination Coverage 11Law on Taxation

(e) Premiums paid on life insurance policy covering life or any

other officer or employee financially interested

(f) Interest expense, bad debts, and losses from sales of

property between related parties

(g) Losses from sales or exchange or property


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(h) Non-deductible interest

(i) Non deductible taxes

(j) Non-deductible losses

(k) Losses from wash sales of stock or securities

(7) Exempt corporations

(a) Propriety educational institutions and hospitals

(b) Government owned or controlled corporations

(c) Others

10. Taxation of resident citizens, non-resident citizens, and resident aliens

a) General rule that resident citizens are taxable on income from all sources

within and without the Philippines

(i) Non-resident citizens

b) Taxation on compensation income

(i) Inclusions

(a) Monetary compensation

(1) Regular salary/wage

(2) Separation pay/retirement benefit not otherwise exempt

(3) Bonuses, 13th month pay, and other benefits not exempt

(4) Directors fees

(b) Non-monetary compensation

(1) Fringe benefit not subject to tax

(ii) Exclusions

(a) Fringe benefit subject to tax

(b) De minimis benefits

(c) 13th month pay and other benefits and payments specifically


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excluded from taxable compensation income

(iii) Deductions

(a) Personal exemptions and additional exemptions

(b) Health and hospitalization insurance

(c) Taxation of compensation income of a minimum wage earner

(1) Definition of statutory minimum wage

(2) Definition of minimum wage earner

(3) Income also subject to tax exemption: holiday pay, overtime

pay, night shift differential, and hazard pay

c) Taxation of business income/income from practice of profession 2013 Bar ExaminationCoverage 12 Law on Taxation

d) Taxation of passive income

(i) Passive income subject to final tax

(a) Interest income

(i) Treatment of income from long-term deposits

(b) Royalties

(c) Dividends from domestic corporations

(d) Prizes and other winnings

(ii) Passive income not subject to final tax

e) Taxation of capital gains

(i) Income from sale of shares of stock of a Philippine corporation

(a) Shares traded and listed in the stock exchange

(b) Shares not listed and traded in the stock exchange

(ii) Income from the sale of real property situated in the Philippines

(iii) Income from the sale, exchange, or other disposition of other capital

assets


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11. Taxation of non-resident aliens engaged in trade or business

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) Minimum Corporate Income Tax (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) Optional standard deduction

c) Taxation of passive income

(i) Passive income subject to tax 2013 Bar Examination Coverage 13 Law on Taxation

(a) Interest from deposits and yield or any other monetary benefit from


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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) Passive income not subject to tax

d) Taxation of capital gains

(i) Income from sale of shares of stock

(ii) Income from the sale of real property situated in the Philippines

(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


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(iii) Capital gain 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

(iv) Regional or area headquarters and regional operating

headquarters of multinational companies

15. Taxation of non-resident foreign corporations

a) General rule

b) Tax on certain income

(i) Interest on foreign loans

(ii) Intercorporate dividends 2013 Bar Examination Coverage 14 Law on Taxation

(iii) Capital gains from sale of shares of stock not traded in the stock

exchange

Exclude:

(i) Non-resident cinematographic film owner, lessor or distributor

(ii) Non-resident owner or lessor of vessels chartered by Philippine

nationals

(iii) Non-resident owner or lessor of aircraft machineries and other

equipment

16. Improperly accumulated earnings of corporations

17. Exemption from tax on corporations

18. Taxation of partnerships

19. Taxation of general professional partnerships


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20. Withholding tax

a) Concept

b) Kinds

(i) Withholding of final tax on certain incomes

(ii) Withholding of creditable tax at source

c) Withholding of VAT

d) Filing of return and payment of taxes withheld

(i) Return and payment in case of government employees

(ii) Statements and returns

e) Final withholding tax at source

f) Creditable withholding tax

(i) Expanded withholding tax

(ii) Withholding tax on compensation

g) Timing of withholding

B. Estate tax

1. Basic principles

2. Definition

3. Nature

4. Purpose or object

5. Time and transfer of properties

6. Classification of decedent

7. Gross estate vis--vis net estate

8. Determination of gross estate and net estate

9. Composition of gross estate

10. Items to be included in gross estate


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11. Deductions from estate

12. Exclusions from estate 2013 Bar Examination Coverage 15 Law on Taxation

13. Tax credit for estate taxes paid in a foreign country

14. Exemption of certain acquisitions and transmissions

15. Filing of notice of death

16. Estate tax return

C. Donors tax

1. Basic principles

2. Definition

3. Nature

4. Purpose or object

5. Requisites of valid donation

6. Transfers which may be constituted as donation

a) Sale/exchange/transfer of property for insufficient consideration

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

D. Value-Added Tax (VAT)


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1. Concept

2. Characteristics/Elements of a VAT-Taxable transaction

3. Impact of tax

4. Incidence of tax

5. Tax credit method

6. Destination principle

7. Persons liable

8. 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 2013 Bar ExaminationCoverage 16 Law on Taxation

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


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to exempt status after lapse of 3 consecutive years

b) Not subject to VAT

(i) Change of control of a corporation

(ii) Change in the trade or corporate name

(iii) Merger or consolidation of corporations

12. VAT on importation of goods

a) Transfer of goods by tax exempt persons

13. VAT on sale of service and use or lease of properties

a) Requisites for taxability

14. Zero-rated sale of services

15. VAT exempt transactions

a) VAT exempt transactions, in general

b) Exempt transaction, enumerated

16. Input tax and output tax, defined

17. Sources of input tax

a) Purchase or importation of goods

b) Purchase of real properties for which a VAT has actually been paid

c) Purchase of services in which VAT has actually been paid

d) Transactions deemed sale

e) Presumptive input

f) Transitional input

18. Persons who can avail of input tax credit

19. Determination of output/input tax; VAT payable; excess input tax credits

a) Determination of output tax

b) Determination of input tax creditable


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c) Allocation of input tax on mixed transactions

d) Determination of the output tax and VAT payable and computation of VAT

payable or excess tax credits

20. Substantiation of input tax credits

21. Refund or tax credit of excess input tax 2013 Bar Examination Coverage 17 Law on Taxation

a) Who may claim for refund/apply for issuance of tax credit certificate

b) Period to file claim/apply for issuance of tax credit certificate

c) Manner of giving refund

d) Destination principle or cross-border doctrine

22. Invoicing requirements

a) Invoicing requirements in general

b) Invoicing and recording deemed sale transactions

c) Consequences of issuing erroneous VAT invoice or VAT official receipt

23. Filing of return and payment

24. Withholding of final VAT on sales to government

E. Tax remedies under the NIRC

1. Taxpayers remedies

a) Assessment

(i) Concept of assessment

(a) Requisites for valid assessment

(b) Constructive methods of income determination

(c) Inventory method for income determination

(d) Jeopardy assessment

(e) Tax delinquency and tax deficiency

(ii) Power of the Commissioner to make assessments and prescribe additional


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requirements for tax administration and enforcement

(a) Power of the Commissioner to obtain information, and to

summon/examine, and take testimony of persons

(iii) When assessment is made

(a) Prescriptive period for assessment

(1) False, fraudulent, and non-filing 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) Issuance of preliminary assessment notice

(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 2013 Bar Examination Coverage 18 Law on Taxation

(h) Issuance of formal letter of demand and assessment notice/final

assessment notice

(i) Disputed assessment

(j) Administrative decision on a disputed assessment

vi) Protesting assessment

(a) Protest of assessment by taxpayer


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(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 from filing of protest

(c) Effect of failure to protest

(d) Period provided for the protest to be acted upon

(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

(ii) Prescriptive periods

(iii) Distraint of personal property including garnishment

(a) Summary remedy of distraint of personal property

(1) Purchase by the government at sale upon distraint

(2) Report of sale to the Bureau of Internal Revenue (BIR)


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(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 2013 Bar Examination Coverage 19 Law on Taxation

(c) When property to be sold or destroyed

(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


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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) Burden of proof for claim of refund

(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

(vi) Prescriptive period for recovery of tax erroneously or illegally collected

(vii) Other consideration affecting tax refunds

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) Suspension of business operation

(vi) Non-availability of injunction to restrain collection of tax

b) Judicial remedies

3. Statutory offenses and penalties

a) Civil penalties 2013 Bar Examination Coverage 20 Law on Taxation

(i) Surcharge


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(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

G. 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


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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

(iv) Tax on sand, gravel and other quarry services

(v) Professional tax 2013 Bar Examination Coverage 21 Law on Taxation

(vi) Amusement tax

(vii) Tax on delivery truck/van

b) Taxing powers of cities

c) Taxing powers of municipalities

(i) Tax on various types of businesses

(ii) Ceiling on business tax impossible on municipalities within Metro Manila

(iii) Tax on retirement on business

(iv) Rules on payment of business tax

(v) Fees and charges for regulation & licensing

(vi) Situs of tax collected

d) Taxing powers of barangays

e) Common revenue raising powers

(i) Service fees and charges

(ii) Public utility charges


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(iii) Toll fess or charges

f) Community tax

6. Common limitations on the taxing powers of LGUs

7. Collection of business tax

a) Tax period and manner of payment

b) Accrual of tax

c) Time of payment

d) Penalties on unpaid taxes, fees or charges

e) Authority of treasurer in collection and inspection of books


a) Periods of assessment and collection of local taxes, fees or charges

b) Protest of assessment

c) Claim for refund of tax credit for erroneously or illegally collected tax, fee or

charge

9. Civil remedies by the LGU for collection of revenues

a) Local governments lien for delinquent taxes, fees or charges

b) Civil remedies, in general

(i) Administrative action

(ii) Judicial action

B. Real property taxation

1. Fundamental principles

2. Nature of real property tax

3. Imposition of real property tax

a) Power to levy real property tax

b) Exemption from real property tax 2013 Bar Examination Coverage 22 Law on Taxation


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4. Appraisal and assessment of real property tax

a) Rule on appraisal of real property at fair market value

b) Declaration of real property

c) Listing of real property in assessment rolls

d) Preparation of schedules of fair market value

(i) Authority of assessor to take evidence

(ii) Amendment of schedule of fair market value

e) Classes of real property

f) Actual use of property as basis of assessment

g) Assessment of real property

(i) Assessment levels

(ii) General revisions of assessments and property classification

(iii) Date of effectivity of assessment or reassessment

(iv) Assessment of property subject to back taxes

(v) Notification of new or revised assessment

h) Appraisal and assessment of machinery

5. Collection of real property tax

a) Date of accrual of real property tax and special levies

b) Collection of tax

(i) Collecting authority

(ii) Duty of assessor to furnish local treasurer with assessment rolls

(iii) Notice of time for collection of tax

c) Periods within which to collect real property tax

d) Special rules on payment

(i) Payment of real property tax in installments


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(ii) Interests on unpaid real property tax

(iii) Condonation of real property tax

e) Remedies of LGUs for collection of real property tax

(i) Issuance of notice of delinquency for real property tax payment

(ii) Local governments lien

(iii) Remedies in general

(iv) Resale of real estate taken for taxes, fees or charges

(v) Further levy until full payment of amount due

6. Refund or credit of real property tax

a) Payment under protest

b) Repayment of excessive collections


a) Contesting an assessment of value of real property

(i) Appeal to the Local Board of Assessment Appeals

(ii) Appeal to the Central Board of Assessment Appeals 2013 Bar Examination Coverage 23 Lawon Taxation

(iii) Effect of payment of tax

b. Payment of real property under protest

(i) File protest with local treasurer

(ii) Appeal to the Local Board of Assessment Appeals

(iii) Appeal to the Central Board of Assessment Appeals

(iv) Appeal to the CTA

(v) Appeal to the Supreme Court

IV. Tariff and Customs Code of 1978, as amended

A. Tariff and duties, defined

B. General rule: all imported articles are subject to duty.


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1. Importation by the government taxable

C. Purpose for imposition

D. Flexible tariff clause

E. Requirements of importation

1. Beginning and ending of importation

2. Obligations of importer

a) Cargo manifest

b) Import entry

c) Declaration of correct weight or value

d) Liability for payment of duties

e) Liquidation of duties

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 2013 Bar Examination Coverage 24 Law on Taxation

a) Ad valorem; methods of valuation

(i) Transaction value

(ii) Transaction value of identical goods

(iii) Transaction value of similar goods


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(iv) Deductive value

(v) Computed value

(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


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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 2013 Bar Examination Coverage 25 Law on Taxation

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

a) Injunction not available to restrain collection

(ii) Taking of evidence

(iii) Motion for reconsideration or new trial

b) Appeal to the CTA, en banc

c) Petition for review on certiorari to the Supreme Court

3. Criminal cases

a) Institution and prosecution of criminal actions

(i) Institution of civil action in criminal action

b) Appeal and period to appeal

(i) Solicitor General as counsel for the people and government officials

sued in their official capacity

c) Petition for review on certiorari to the Supreme Court

C. Taxpayers suit impugning the validity of tax measures or acts of taxing authorities


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1. Taxpayers suit, defined

2. Distinguished from citizens suit

3. Requisites for challenging the constitutionality of a tax measure or act of taxing

authority

a) Concept of locus standi as applied in taxation

b) Doctrine of transcendental importance

c) Ripeness for judicial determination

IMPORTANT NOTES:

1. This listing of covered topics is not intended and should not be used by the law schools as

a course outline. This was drawn up for the limited purpose of ensuring that Bar candidates are










Examinations. 2013 Bar Examination Coverage 26 Law on Taxation







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COVERAGE

MERCANTILE LAW


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

II. Trust Receipts Law

A. Definition/Concept of a Trust Receipt Transaction

1. Loan/Security Feature

2. Ownership of the Goods, Documents and Instruments under a Trust Receipt

B. Rights of the Entruster

1. Validity of the Security Interest as Against the Creditors of the

Entrustee/Innocent Purchasers for Value

C. Obligation and Liability of the Entrustee

1. Payment/Delivery of Proceeds of Sale or Disposition of Goods, Documents or

Instruments

2. Return of Goods, Documents or Instruments in Case of Sale

3. Liability for Loss of Goods, Documents or Instruments

4. Penal Sanction if Offender is a Corporation

D. Remedies Available


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C. Warehousemans Lien

III. Negotiable Instruments Law

A. Forms and Interpretation

1. Requisites of Negotiability

2. Kinds of Negotiable Instruments 2013 Bar Examination Coverage Mercantile Law 2

B. Completion and Delivery

1. Insertion of Date

2. Completion of Blanks

3. Incomplete and Undelivered Instruments

4. Complete but Undelivered Instruments

C. Signature

1. Signing in Trade Name

2. Signature of Agent

3. Indorsement by Minor or Corporation

4. Forgery

D. Consideration

E. Accommodation Party

F. Negotiation

1. Distinguished from Assignment

2. Modes of Negotiation

3. Kinds of Indorsements

G. Rights of the Holder

1. Holder in Due Course

2. Defenses Against the Holder

H. Liabilities of Parties


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1. Maker

2. Drawer

3. Acceptor

4. Indorser

5. Warranties

I. Presentment for Payment

1. Necessity of Presentment for Payment

2. Parties to Whom Presentment for Payment Should Be Made

3. Dispensation with Presentment for Payment

4. Dishonor by Non-Payment

J. Notice of Dishonor

1. Parties to Be Notified

2. Parties Who May Give Notice and Dishonor 2013 Bar Examination Coverage Mercantile Law 3

3. Effect of Notice

4. Form of Notice

5. Waiver

6. Dispensation with Notice

7. Effect of Failure to Give Notice

K. Discharge of Negotiable Instrument

1. Discharge of Negotiable Instrument

2. Discharge of Parties Secondarily Liable

3. Right of Party Who Discharged Instrument

4. Renunciation by Holder

L. Material Alteration

1. Concept


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2. Effect of Material Alteration

M. Acceptance

1. Definition

2. Manner

3. Time for Acceptance

4. Rules Governing Acceptance

N. Presentment for Acceptance

1. Time/Place/Manner of Presentment

2. Effect of Failure to Make Presentment

3. Dishonor by Non-Acceptance

O. Promissory Notes

P. Checks

1. Definition

2. Kinds

3. Presentment for Payment

a. Time

b. Effect of Delay

IV. Insurance Code

A. Concept of Insurance

B. Elements of an Insurance Contract 2013 Bar Examination Coverage Mercantile Law 4

C. Characteristics/Nature of Insurance Contracts

D. Classes

1. Marine

2. Fire

3. Casualty


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4. Suretyship

5. Life

6. Compulsory Motor Vehicle Liability Insurance

E. Insurable Interest

1. In Life/Health

2. In Property

3. Double Insurance and Over Insurance

4. Multiple or Several Interests on Same Property

F. Perfection of the Contract of Insurance

1. Offer and Acceptance/Consensual

a. Delay in Acceptance

b. Delivery of Policy

2. Premium Payment

3. Non-Default Options in Life Insurance

4. Reinstatement of a Lapsed Policy of Life Insurance

5. Refund of Premiums

G. Rescission of Insurance Contracts

1. Concealment

2. Misrepresentation/Omissions

3. Breach of Warranties

H. Claims Settlement and Subrogation

1. Notice and Proof of Loss

2. Guidelines on Claims Settlement

a. Unfair Claims Settlement; Sanctions

b. Prescription of Action


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c. Subrogation 2013 Bar Examination Coverage Mercantile Law 5

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

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