Professional Documents
Culture Documents
CIVIL LAW
2014 BAR EXAMINATIONS
the
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
VIII. Usufruct
IX. Easements
X. Nuisance
XI. Modes of Acquiring Ownership
PRESCRIPTION
I. Definition
II. No prescription applicable
III. Prescription or limitation of actions
OBLIGATIONS
I. Definition
II. Elements of an Obligation
III. Different Kinds of Prestations
IV. Classification of Obligations
V. Sources of Obligations
VI. Nature and Effect of Obligations
VII. Kinds of Civil Obligations
VIII. Joint and Solidary Obligation
IX. Extinguishment of Obligations
CONTRACTS
I. Essential Requisites
II. Kinds of Contracts
III. Formality
IV. Defective Contracts
V. Effect of Contracts
SALES
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
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
PARTNERSHIP
I. Contract of Partnership
II. Rights and Obligations of Partnership
III. Rights and Obligations of Partners Among Themselves
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
II. Deposit
III. Guaranty and Suretyship
IV. Pledge
V. Real Mortgage
Include: Act 3135, as amended by R.A. No. 4118
VI. Antichresis
VII. Chattel Mortgage
Include: Act 1508
VIII. Quasi-contracts
IX. Concurrence and Preference of Credits
LEASE
I. Lease of Things
II. Lease of Work or Services
III. Lease of Rural and Urban Lands
IV. Rights and Obligations of Lessor and Lessee
V. Special Rules for Lease of Rural/Urban Lands
VI. Household Service (Exclude, for inclusion in Labor Law)
VII. Contract of Labor (Exclude, for inclusion in Labor Law)
VIII. Contract for Piece of Work (Exclude, for inclusion in Labor Law)
LAND TITLES AND DEEDS
I. Torrens System
II. Regalian Doctrine
III. Citizenship Requirement
COVERAGE
CRIMINAL LAW
(i) Coverage
(ii) Child prostitution, punishable acts
(iii) Child trafficking, punishable acts
e) Juvenile Justice and Welfare Act of 2006 (R.A. No. 9344), as further
amended by the
Act Strengthening the Juvenile Justice System in the
Philippines (R.A. No. 10630).
Read in relation with the Child and Youth
Welfare Code (P.D. 603, as amended)
(i) Punishable acts
f) Human Security Act of 2007 (R.A. No. 9372)
(i) Punishable acts of terrorism
(ii) Who are liable
9. Crimes Against Personal Liberty and Security (Articles 267-292)
Include:
a) Anti-Wire Tapping Act (R.A. No. 4200)
(i) Punishable acts
(ii) Exceptions
b) Human Security Act of 2007 (R.A. No. 9372)
(i) Surveillance of suspects and interception and recording of
communications
(ii) Restriction on travel
(iii) Examination of bank deposits and documents
(a) Judicial Authorization
(b) Application
(iv) Unauthorized revelation of classified materials
c) Anti-Trafficking in Persons Act of 2003 (R.A. No. 9208)
(i) Punishable acts
10. Crimes Against Property (Articles 293-332)
Include:
a) Anti-Fencing Law (P.D. 1612) and its Implementing Rules and Regulations
(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. 122000
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
(iii) Preference of imposition of fine
c) Anti-Carnapping Act of 1972 (R.A. No. 6539), as amended by R.A. No.
7659
(i) Registration
(iii) Who are liable
(a) Duty of Collector of Customs
(b) Duty of importers, distributors and sellers
(c) Clearance and permit
(iv) Punishable acts
d) Human Security Act of 2007 (R.A. No. 9372)
(i) Punishable acts of terrorism
e) Anti-Arson Law (P.D. 1613)
(i) Punishable acts
11. Crimes Against Chastity (Articles 333-334, 336-346)
Include:
a) Anti-Photo and Video Voyeurism Act of 2009 (R.A. No. 9995)
(i) Punishable acts
b) Special Protection of Children Against Child Abuse, Exploitation and
Discrimination Act
(R.A. No. 7610, as amended)
(i) Child prostitution and other acts of abuse
(a) Punishable acts
(b) Compare prosecution for Acts of Lasciviousness under Art. 366, RPC
and R.A.
No. 7610, as amended
(ii) Obscene publications and indecent shows
of
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 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed topics,
and promulgated up to March 31, 2014 - are examinable materials within the coverage
of the 2014 Bar Examinations.
COVERAGE
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 Welfare Legislation (P.D. 626)
A. SSS Law (R.A. No. 8282)
1. Coverage
2. Exclusions from coverage
3. Benefits
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
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
(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
P. 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
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
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
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
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 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed topics,
and promulgated up to March 31, 2014 - are examinable materials within the coverage
of the 2014 Bar Examinations.
COVERAGE
c) Frivolous appeal
d) False allegations
e) Non-appearance of witness
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 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed topics,
and promulgated up to March 31, 2014 - are examinable materials within the coverage
of the 2014 Bar Examinations.
COVERAGE
MERCANTILE LAW
2014 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
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
Bonded
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
b. Power to Increase or Decrease Capital Stock or Incur, Create, Increase
Indebtedness
c. Power to Deny Pre-Emptive Rights
d. Power to Sell or Dispose of Corporate Assets
e. Power to Acquire Own Shares
f. Power to Invest Corporate Funds in Another 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
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
b. Voting Trust
c. Cases When Stockholders Action is Required
i. By a Majority Vote
ii. By a Two-Thirds Vote
3. Disclosure Rule
F. Civil Liability
VIII. Banking Laws
A. The New Central Bank Act (R.A. No. 7653)
1. State Policies
2. Creation of the Bangko Sentral ng Pilipinas (BSP)
3. Responsibility and Primary Objective
4. Monetary BoardPowers and Functions
5. How the BSP Handles Banks in Distress
a. Conservatorship
b. Closure
c. Receivership
d. Liquidation
6. How the BSP Handles Exchange Crisis
a. Legal Tender Power
b. Rate of Exchange
B. Law on Secrecy of Bank Deposits (R.A. No. 1405, as amended)
1. Purpose
2. Prohibited Acts
3. Deposits Covered
4. Exceptions
5. Garnishment of Deposits, including Foreign Deposits
C. General Banking Law of 2000 (R.A. No. 8791)
1. Definition and Classification of Banks
2. Distinction of Banks from Quasi-Banks and Trust Entities
3. Bank Powers and Liabilities
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, Officers,
Stockholders and
their Related Interests)
IX. Intellectual Property Code (Exclude Implementing Rules & Regulations)
A. Intellectual Property Rights in General
1. Intellectual Property Rights
2. Differences between Copyrights, Trademarks and Patent
3. Technology Transfer Arrangements
B. Patents
1. Patentable Inventions
2. Non-Patentable Inventions
3. Ownership of a Patent
a. Right to a Patent
b. First-to-File Rule
c. Inventions Created Pursuant to a Commission
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.
2.
3.
4.
5.
6.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed
topics, and
promulgated
up to March 31, 2014 - are examinable materials
within the coverage of
the 2014 Bar Examinations.
COVERAGE
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
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
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
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
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
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
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
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
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
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
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
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
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 environmental law
1. Principle 21 of the Stockholm Declaration
P. International economic 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 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed
topics, and
promulgated up to March 31, 2014 - are examinable materials
within the coverage
of the 2014 Bar Examinations.
COVERAGE
REMEDIAL LAW
2014 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 Over the subject matter
2.2 1. Meaning of jurisdiction over the subject matter
2.2 2. Jurisdiction versus the exercise of jurisdiction
2.2 3. Error of jurisdiction as distinguished from error of judgment
2.2 4. How jurisdiction is conferred and determined
2.2 5. Doctrine of primary jurisdiction
2.2 6. Doctrine of adherence of jurisdiction
2.2 7. Objections to jurisdiction over the subject matter
2.2 8. Effect of estoppel on objections to jurisdiction
2.3. Over the issues
2.4 Over the res or property in litigation
2.5. Jurisdiction of courts
2.5.1. Supreme Court
2.5.2. Court of Appeals
2.5.3. Court of Tax Appeals
2.5.4. Sandiganbayan
2.5.5. Regional Trial Courts
2.5.6. Family Courts
2.5.7. Metropolitan Trial Courts/Municipal Trial Courts
2.5.8. Sharia Courts
2.6. Over small claims; cases covered by the Rules on Summary Procedure and
Barangay
conciliation
2.7 Totality rule
3. Civil Procedure
3.1. Actions
3.1.1. Meaning of ordinary civil actions
3.1.2. Meaning of special civil actions
3.1.3. Meaning of criminal actions
3.1.4. Civil actions versus special proceedings
3.1.5. Personal actions and real actions
3.1.6. Local and transitory actions
3.1.7. Actions in rem, in personam and quasi in rem
in cases
attachment
3.18.5. Receivership
a) Cases when receiver may be appointed
b) Requisites
c) Requirements before issuance of an order
d) General powers of a receiver
e) Two kinds of bonds
f) Termination of receivership
3.18.6. Replevin
a) When may writ be issued
b) Requisites
c) Affidavit and bond; redelivery bond
d) Sheriffs duty in the implementation of the writ; when property is
claimed by third
party
3.19. Special civil actions
3.19.1. Nature of special civil actions
3.19.2. Ordinary civil actions versus special civil actions
3.19.3. Jurisdiction and venue
3.19.4. Interpleader
a) Requisites for interpleader
b) When to file
3.19.5. Declaratory reliefs and similar remedies
a) Who may file the action
b) Requisites of action for declaratory relief
c) When court may refuse to make judicial declaration
d) Conversion to ordinary action
e) Proceedings considered as similar remedies
i. Reformation of an instrument
ii. Consolidation of ownership
iii. Quieting of title to real property
3.19.6. Review of judgments and final orders or resolution of the Comelec and
COA
a) Application of Rule 65 under Rule 64
b) Distinction in the application of Rule 65 to judgments of the Comelec
and COA and
the application of Rule 65 to other tribunals, persons and
officers
3.19.7. Certiorari, prohibition and mandamus
a) Definitions and distinctions
i. Certiorari distinguished from appeal by certiorari
ii. Prohibition and mandamus distinguished from injunction
b) Requisites
c) When petition for certiorari, prohibition and mandamus is proper
d) Injunctive relief
e) Exceptions to filing of motion for reconsideration before filing petition
f) Reliefs petitioner is entitled to
g) Actions/omissions of MTC/RTC in election cases
5.10.2. What the court should do when prosecution and offended party agree
to the plea
offered by the accused
5.10.3. Pre-trial agreement
5.10.4. Non-appearance during pre-trial
5.10.5. Pre-trial order
5.10.6. Referral of some cases for court annexed mediation and judicial
dispute
resolution
5.11. Trial
5.11.1. Instances when presence of accused is required by law
5.11.2. Requisite before trial can be suspended on account of absence of
witness
5.11.3. Trial in absentia
5.11.4. Remedy when accused is not brought to trial within the prescribed
period
5.11.5. Requisites for discharge of accused to become a state witness
5.11.6. Effects of discharge of accused as state witness
5.11.7. Demurrer to evidence
5.12. Judgment
5.12.1. Requisites of a judgment
5.12.2. Contents of judgment
5.12.3. Promulgation of judgment; instances of promulgation of judgment in
absentia
5.12.4. When does judgment become final (four instances)
5.13. New trial or reconsideration
5.13.1. Grounds for new trial
5.13.2. Grounds for reconsideration
5.13.3. Requisites before a new trial may be granted on ground of newlydiscovered
evidence
5.13.4. Effects of granting a new trial or reconsideration
5.13.5. Application of Neypes doctrine in criminal cases
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
COVERAGE
LAW ON TAXATION
2014 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 taxation
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:
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
c) Territorial
(i) Situs of taxation
(a) Meaning
(b) Situs of income tax
(1) From sources within the Philippines
(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
a) Progressive
b) Regressive
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
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 long-term contracts)
d) Tests in determining whether income is earned for tax purposes
(i) Realization test
and
Dealings
not
subdivisions from
function
annuity
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)
(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
(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
use in
delinquency
Wage
improvements
other
property
under the
from
arrangements
stock
system
lands
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
(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) Inter-corporate dividends
(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
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
11. Deductions from estate
12. Exclusions from estate
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)
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
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) 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
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
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
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
fee or
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
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
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
guided on the coverage of the 2014 Bar Examinations.
2. All Supreme Court decisions - pertinent to a given Bar subject and its listed topics,
and promulgated up to March 31, 2014 - are examinable materials within the coverage
of the 2014 Bar Examinations.