POLITICAL AND

INTERNATIONAL
LAW
2015 BAR 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
B. Houses of Congress
1. Senate
2. House of Representatives
a) District representatives and questions
of apportionment
b) Party-list system
C. Legislative privileges, inhibitions and
disqualifications
D. Quorum and voting majorities
E. Discipline of members
F. Electoral tribunals and the Commission
on Appointments
1. Nature
2. Powers
G. Powers of Congress
1. Legislative
a) Legislative inquiries and the oversight
functions
b) Bicameral conference committee
c) Limitations on legislative power
(i) Limitations on revenue, appropriations
and tariff measures

(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
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
8. Delegated powers
9. Veto powers
10. Residual powers
11. Executive privilege
C. Rules of Succession

V. Judicial Department
A. Concepts
1. Judicial power
2. Judicial review
a) Operative fact doctrine
b) Moot questions
c) Political question doctrine
B. Safeguards of Judicial independence
C. Judicial restraint
D. Appointments to the Judiciary
E. Supreme Court
1. En banc and division cases
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 quasijudicial functions
2. Rendered in the exercise of
administrative functions

VII. Bill of Rights

A. Fundamental powers of the state (police
power, eminent domain, taxation)
1. Concept, application and limits
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
and 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
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
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
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 country
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
1. Contemporary application of the
contract clause
N. Legal assistance and free access to
courts
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
U. Excessive fines and cruel and inhuman
punishments
V. Non-imprisonment for debts
W. Double jeopardy
1. Requisites
2. Motions for reconsideration and appeals
3. Dismissal with consent of accused
X. Ex post facto laws and bills of attainder

VIII. Citizenship
A. Who are Filipino citizens
B. Modes of acquiring citizenship
C. Naturalization and denaturalization
D. Dual citizenship and dual allegiance
E. LossandreacquisitionofPhilippinecitizenship
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
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
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

LABOR LAW AND

SOCIAL LEGISLATION
2015 BAR EXAMINATIONS
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.
2.
3.
4.
5.

Article
Article
Article
Article
Article

3
4
166
211
212

6. Article 255
7. Article 277

4. Prohibited activities

III. Labor Standards

II. Recruitment and Placement
A. Hours of work
A. Recruitment of local and migrant
workers

1. Coverage/Exclusions (Art. 82, Labor

Code)

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

10022)

2. Normal hours of work

a) License vs. authority

a) Compressed work week

b) Essential elements of illegal recruitment

3. Meal break

c) Simple illegal recruitment

4. Waiting time

d) Illegal recruitment in large scale

5. Overtime work, overtime pay

e) Illegal recruitment as economic

sabotage

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

differential

f) Illegal recruitment vs. estafa

7. Part-time work

g) Liabilities

8. Contract for piece work (see Civil Code)

(i) Local recruitment agency

B. Wages

(ii) Foreign employer

1. Wage vs. salary

(a) Theory of imputed knowledge

2. Minimum wage defined, Minimum wage

setting

(iii) Solidary liability

h) Pre-termination of contract of migrant
worker 2. Direct hiring

3. Minimum wage of workers paid by

results
a) Workers paid by results

B. Regulation and enforcement

b) Apprentices
1. Suspension or cancellation of license or
authority (Art. 35, Labor Code)
2. Regulatory and visitorial powers of the
DOLE secretary

c) Learners
d) Persons with disability
4. Commissions

3. Remittance of foreign exchange

earnings

5. Deductions from wages

6. Non-diminution of benefits

c. Retirement benefits of workers paid by

results

7. Facilities vs. supplements

8. Wage Distortion/Rectification

d. Retirement benefits of part-time

workers

9. Divisor to determine daily rate

e. Taxability

C. Rest Periods

J. Women Workers

1. Weekly rest day

a. Provisions against discrimination

2. Emergency rest day work

b. Stipulation against marriage

D. Holiday pay/Premium pay

c. Prohibited acts

1. Coverage, exclusions

d. Anti-Sexual Harassment Act (R.A. No.

7877)

2. Teachers, piece workers, takay,

seasonal workers, seafarers
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
G. Service Charge Thirteenth Month Pay
H. Separation Pay
I. Retirement Pay
a. Eligibility

K.
EmploymentofMinors(LaborCodeandR.A.No
.7678,R.A.No.9231)
L. Househelpers (Labor Code as amended
by R.A. No. 7655, An Act Increasing the
Minimum Wage of Househelpers; see also
Household Service under the Civil Code)
M. Employment of Homeworkers
N. Apprentices and Learners
O. Persons with disability (R.A. No. 7277,
as amended by R.A. No. 9442)
a. Definition
b. Rights of persons with disability
c. Prohibition on discrimination against
persons with disability d. Incentives for
employers

IV. Termination of Employment

b. Amount
A. Employer-employee relationship

1. Four-fold test

b. Separation pay in lieu of reinstatement

2. Kinds of employment

2. Backwages

a. Probationary

a. Computation

b. Regular

b. Limited backwages

c. Project employment

D. Preventive Suspension

d. Seasonal

E. Constructive Dismissal

e. Casual

V. Management Prerogative

f. Fixed-term

A. Discipline

3. Job contracting

B. Transfer of employees

a. Articles 106 to 109 of the Labor Code

C. Productivity standard

b. Department Order No. 18-A

D. Grant of bonus

c. Department Circular No. 01-12

E. Change of working hours

d. Effects of Labor-Only Contracting

F. Rules on Marriage between employees

of competitor-employers

e. Trilateral relationship in job contracting

G. Post-employment ban
B. Dismissal from employment
1. Just Causes
2. Authorized Causes
3. Due Process
a) Twin-notice requirement
b) Hearing; meaning of opportunity to be
heard

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

A. SSS Law (R.A. No. 8282)
1. Coverage
2. Exclusions from coverage
3. Benefits
4. Beneficiaries

C. Reliefs for Illegal Dismissal

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

1. Reinstatement

1. Coverage

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

2. Exclusions from coverage

3. Benefits

h) Union dues and special assessments

4. Beneficiaries

(i) Requirements for validity

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

i) Agency fees

D. Employees compensation coverage

and when compensable

(j) Requisites for assessment

B. Right to collective bargaining

VII. Labor Relations Law

1. Duty to bargain collectively
A. Right to self-organization
a) When there is absence of a CBA
1. Who may unionize for purposes of
collective bargaining
a) Who cannot form, join or assist labor
organizations

b) When there is a CBA

2. Collective Bargaining Agreement (CBA)
a) MandatoryprovisionsofCBA

2. Bargaining unit
(i) Grievance procedure
a) Test to determine the constituency of
an appropriate bargaining unit
b) Voluntary recognition

(ii) Voluntary arbitration

(iii) No strike-no lockout clause (iv) Labor
management council

(i) Requirements
b) Duration
c) Certification election
(i) For economic provisions
(i) In an unorganized establishment
(ii) For non-economic provisions
(ii) In an organized establishment
(iii) Freedom period
d) Run-off election
3. Union Security
(i) Requirements
e) Re-run election

a) Union security clauses; closed shop,

union shop, maintenance of membership
shop, etc.

f) Consent election
b) Check-off; union dues, agency fees
g) Affiliation and disaffiliation of the local
union from the mother union

4. Unfair Labor Practice in collective

bargaining

(i) Substitutionary doctrine

a) Bargaining in bad faith

b) Refusal to bargain

d) Waiver of illegality of strike

c) Individual bargaining

10. Injunctions

d) Blue sky bargaining

a) Requisites for labor injunctions

e) Surface bargaining

b) Innocent bystander rule

5. Unfair Labor Practice (ULP)

VIII. Procedure and Jurisdiction

a) Nature of ULP

A. Labor Arbiter

b) ULP of employers

1. Jurisdiction

c) ULP of labor organizations

a) versus Regional Director

C. Right to peaceful concerted activities

2. Reinstatement pending appeal

1. Forms of concerted activities

3. Requirements to perfect appeal to NLRC

2. Who may declare a strike or lockout?

B. National Labor Relations Commission

(NLRC)

3. Requisites for a valid strike

1. Jurisdiction
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

2. Effect of NLRC reversal of Labor

Arbiters order of reinstatement
3. Remedies
4. Certified cases
C. Bureau of Labor Relations MedArbiters
1. Jurisdiction (original and appellate)

8. Effect of defiance of assumption or

certification orders

D. National Conciliation and Mediation

Board

9. Illegal strike
1. Nature of proceedings
a) Liabilityofunionofficers
2. Conciliation vs. Mediation
b) Liabilityofordinaryworkers
3. Preventive mediation
c) Liability of employer
E. DOLE Regional Directors

1. Jurisdiction
F. DOLE Secretary

4. Appellate jurisdiction

1. Visitorial and enforcement powers

5. Voluntary arbitration powers

2. Power to suspend/effects of termination

G. Grievance Machinery and Voluntary

Arbitration

3. Assumption of jurisdiction
1. Subject matter of grievance
2. Voluntary Arbitrator

1. Rule 65, Rules of Court

a) Jurisdiction

I. Supreme Court

b) Procedure

1. Rule 45, Rules of Court

c) Remedies

J. Prescription of actions

H. Court of Appeals

CIVIL LAW
2015 BAR EXAMINATIONS
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 x x x; R.A. No.
9208 or the Anti-Trafficking in Persons Act
of 2003
III. Legal Separation (Family Code)
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.

3. Solo Parents Welfare Act of 2000 (R.A.

No. 8972)

V. Property Relations of the Spouses

(Family Code)

VII. Paternity and Filiation (Family Code)

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 x
x x, which will be covered under Labor
Law

VIII. Adoption

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

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

8552)

XI. Emancipation (Arts. 234 and 236,

Family Code, as amended by R.A. No. 6809
which lowered the age of majority)

VI. The Family

4. The Early Childhood Care and

Development Act (R.A. No. 8980)

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

XII. Summary Judicial Proceedings in

Family Law Cases

2. R.A. No. 9523, entitled An Act Requiring

Certification of the Department of Social
Welfare and Development to Declare a
Child Legally Available for Adoption as a
Prerequisite for Adoption Proceedings x x
x.

XIII. Retroactivity of the Family Code (Art.

256)

B. Inter-Country Adoption Act of 1995 (R.A.

No. 8043)

Exclude: Care and Education of Children

(Arts. 356-363, Civil Code)

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

Code)

XV. Use of Surnames

IX. Support (Family Code)

X. Parental Authority (Family Code)

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

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

Arts. 364-369, 369-380, Civil Code (other

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

Exclude:
XVII. Civil Registrar
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)

Exclude: Act No. 375 and the

Implementing Rules and Regulations of
R.A. No. 9048

PROPERTY

I. Characteristics

VIII. Joint and Solidary Obligation

II. Classification

IX. Extinguishment of Obligations

CONTRACTS

III. Ownership
IV. Accession

I. Essential Requisites

V. Quieting of Title to or Interest in and

Removal or Prevention of Cloud over Title
to or Interest in Real Property

II. Kinds of Contracts

VI. Co-ownership

IV. Defective Contracts

VII. Possession

V. Effect of Contracts

III. Formality

VIII. Usufruct

SALES

IX. Easements
X. Nuisance
XI. Modes of Acquiring Ownership

PRESCRIPTION

I. Definition and Essential Requisites of a

Contract of Sale
II. Parties to a Contract of Sale
III. Subject Matter

I. Definition

IV. Obligations of the Seller to Transfer

Ownership

II. No prescription applicable

V. Price

III. Prescription or limitation of actions

VI. Formation of Contract of Sale

OBLIGATIONS

VII. Transfer of Ownership

I. Definition

VIII. Risk of Loss

II. Elements of an Obligation

IX. Documents of Title

III. Different Kinds of Prestations

X. Remedies of an Unpaid Seller

IV. Classification of Obligations

XI. Performance of Contract

V. Sources of Obligations

XII. Warranties

VI. Nature and Effect of Obligations

XIII. Breach of Contract

VII. Kinds of Civil Obligations

XIV. Extinguishment of the Sale

XV. The Subdivision and Condominium

Buyers Protective Decree (P.D. 957)

III. Express vs. Implied Agency

IV. Agency by Estoppel

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

V. General vs. Special Agency
Exclude: Electronic Commerce Act of 2000
(R.A. No. 8792); Public Land Law, Retail
Trade and Liberalization Act, Bulk Sales
Law (Act No. 3952)

VI. Agency Couched in General Terms

VII. Agency Requiring Special Power of
Attorney

SUCCESSION
VIII. Agency by Operation of Law
I. General Provisions
IX. Rights and Obligations of Principal
II. Testamentary Succession
X. Irrevocable Agency
III. Legal or Intestate Succession
XI. Modes of Extinguishment
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

COMPROMISE
I. Definition
II. Void Compromise
III. Effect

I. Contract of Partnership

CREDIT TRANSACTIONS

II. Rights and Obligations of Partnership

I. Loan

III. Rights and Obligations of Partners

Among Themselves

II. Deposit

IV. Obligations of Partnership/Partners to

Third Persons

III. Guaranty and Suretyship

IV. Pledge

V. Dissolution

V. Real Mortgage

VI. Limited Partnership

Include: Act 3135, as amended by R.A. No.

4118

AGENCY

VI. Antichresis
I. Definition of Agency
VII. Chattel Mortgage
II. Powers
Include: Act 1508

VIII. Quasi-contracts
IX. Concurrence and Preference of Credits

LEASE
I. Lease of Things
II. Lease of Work or Services

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 ITorts

III. Lease of Rural and Urban Lands

IV. Rights and Obligations of Lessor and
Lessee

I. Principles
II. Classification of Torts

V. Special Rules for Lease of Rural/Urban

Lands
VI. Household Service (Exclude, for
inclusion in Labor Law)

III. The Tortfeasor

IV. Act of Omission and its Modalities
V. Proximate Cause

VII. Contract of Labor (Exclude, for

inclusion in Labor Law)
VIII. Contract for Piece of Work (Exclude,
for inclusion in Labor Law)

VI. Legal Injury

VII. Intentional Torts
VIII. Negligence
IX. Special Liability in Particular Activities

LAND TITLES AND DEEDS

X. Strict Liability
I. Torrens System

Book IIDamages II.

II. Regalian Doctrine
I. Actual and Compensatory Damages
III. Citizenship Requirement
II. General Considerations
IV. Original Registration
III. Moral Damages
V. Subsequent Registration
IV. Nominal Damages
VI. Non-registrable Properties
V. Temperate or Moderate Damages
VII. Dealings with Unregistered Lands
VI. Liquidated Damages
Exclude:
1. History of land laws

VII. Exemplary or Corrective Damages

VIII. Damages in Case of Death

LAW ON TAXATION

IX. Graduation of Damages

2015 BAR EXAMINATIONS

I. General Principles of Taxation

X. Miscellaneous Rules

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
(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) Uniformityandequalityoftaxation
(iii) Grant by Congress of authority to the
president to impose tariff rates
(iv) Prohibition against taxation of
religious, charitable entities,
and educational entities
(v) Prohibition against taxation of nonstock, 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
2015 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
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 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
(ii) Claim of right doctrine or doctrine of
ownership, command, or control
(iii) Economic benefit test, doctrine of
proprietary interest
(iv) Severance test
(v) All events test
9. Gross income
a) Definition
b) Concept of income from whatever
source derived
c) Gross income vis--vis net income vis-vis taxable income
d) Classification of income as to source
(i) Gross income and taxable income from
sources within the Philippines
(ii) Gross income and taxable income from
sources without the Philippines
(iii) Income partly within or partly without
the Philippines
e) Sources of income subject to tax
(i) Compensation income
(ii) Fringe benefits
(a) Special treatment of fringe benefits
(b) Definition
(c) Taxable and non-taxable fringe benefits
(iii) Professional income
(iv) Income from business
(v) Income from dealings in property
(a) Types of properties
(1) Ordinary assets
(2) Capital assets
(b) Types of gains from dealings in
property
(1) Ordinary income vis--vis capital gain
(2) Actual gain vis--vis presumed gain
(3) Long term capital gain vis--vis shortterm 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
(9) Sale of principal residence
(vi) Passive investment income
(a) Interest income
(b) Dividend income
(1) Cash dividend
(2) Stock dividend
(3) Property dividend
(4) Liquidating dividend
(c) Royalty income
(d) Rental income
(1) Lease of personal property
(2) Lease of real property
(3) Tax treatment of
(a) Leasehold improvements by lessee
(b) VAT added to rental/paid by the lessee
(c) Advance rental/long term lease
(vii) Annuities, proceeds from life
insurance or other types of insurance
(viii) Prizes and awards
(ix) Pensions, retirement benefit, or
separation pay
(x) Income from any source whatever
(a) Forgiveness of indebtedness
(b) Recovery of accounts previously
written-off when taxable/when
not taxable
(c) Receipt of tax refunds or credit
(d) Income from any source whatever
(e) Source rules in determining income
from within and without
(1) Interests
(2) Dividends
(3) Services
(4) Rentals
(5) Royalties
(6) Sale of real property
(7) Sale of personal property
(8) Shares of stock of domestic
corporation
(f) Situs of income taxation (see page 2
under inherent limitations, territorial)
(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 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 grossedup 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
(1) Requisites for deductibility
(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
(c) Taxes
(1) Requisites for deductibility
(2) Non-deductible taxes
(3) Treatments of
surcharges/interests/fines for delinquency
(4) Treatment of special assessment
(5) Tax credit vis--vis deduction
(d) Losses
(1) Requisites for deductibility
(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
(1) Requisites for deductibility
(2) Effect of recovery of bad debts
(f) Depreciation
(1) Requisites for deductibility
(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
(1) Requisites for deductibility
(2) Amount that may be deducted
(h) Contributions to pension trusts
(1) Requisites for deductibility
(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)
(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
(h) Non-deductible interest
(i) Nondeductible 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, nonresident 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 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
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) Dividendsfromdomesticcorporations
(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
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) MinimumCorporateIncomeTax(MCIT)
(a) Imposition of MCIT

(b) Carry forward of excess minimum tax

(c) Relief from the MCIT under certain
conditions
(d) Corporations exempt from the MCIT
(e) Applicability of the MCIT where a
corporation is governed both under the
regular tax system and a special income
tax system
b) Allowable deductions
(i) Itemized deductions
(ii) Optionalstandarddeduction
c) Taxation of passive income
(i) Passive income subject to tax
(a) Interest from deposits and yield, or any
other monetary benefit from deposit
substitutes and from trust funds and
similar arrangements and royalties
(b) Capital gains from the sale of shares of
stock not traded in the stock exchange
(c) Income derived under the expanded
foreign currency deposit system
(d) Inter-corporate dividends
(e) Capital gains realized from the sale,
exchange, or disposition of lands and/or
buildings
(ii) Passiveincomenotsubjecttotax
d) Taxation of capital gains
(i) Income from sale of shares of stock
(ii)
Incomefromthesaleofrealpropertysituatedi
nthePhilippines
(iii) Income from the sale, exchange, or
other disposition of other capital assets
e) Tax on proprietary educational
institutions and hospitals
f) Tax on government-owned or controlled
corporations, agencies or instrumentalities
14. Taxation of resident foreign
corporations
a) General rule
b) With respect to their income from
sources within the Philippines
c) Minimum Corporate Income Tax
d) Tax on certain income
(i) Interest from deposits and yield, or any
other monetary benefit from deposit
substitutes, trust funds and similar
arrangements and royalties
(ii) Income derived under the expanded
foreign currency deposit system
(iii) Capital gains from sale of shares of
stock not traded in the stock exchange
(iv) Inter-corporate dividends
Exclude:
(i) International carrier

(ii) Offshore banking units

(iii) Branch profits remittances
(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
(iii) Capital gains from sale of shares of
stock not traded in the stock exchange
Exclude:
(i) Non-resident cinematographic filmowner, 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) Withholdingofcreditabletaxatsource
c) Withholding of VAT
d) Filing of return and payment of taxes
withheld
(i) Return and payment in case of
government employees
(ii) Statementsandreturns
e) Final withholding tax at source
f) Creditable withholding tax
(i) Expanded withholding tax
(ii) Withholdingtaxoncompensation
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 VATTaxable 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 VATregistered person
a) Subject to VAT
(i) Change of business activity from VAT
taxable status to VAT-exempt status
(ii) Approval of request for cancellation of
a registration due to reversion to exempt
status
(iii) Approval of request for cancellation of
registration due to desire to revert to
exempt status after lapse of 3 consecutive
years
b) Not subject to VAT
(i) Change of control of a corporation
(ii) Changeinthetradeorcorporatename
(iii) Merger or consolidation of
corporations
12. VAT on importation of goods
a) Transfer of goods by tax exempt
persons
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
(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)
Issuanceofpreliminaryassessmentnotice
(d) Notice of informal conference
(e) Issuance of preliminary assessment
notice
(f) Exceptions to issuance of preliminary
assessment notice

(g) Reply to preliminary assessment notice

(h) Issuance of formal letter of demand
and assessment notice/final assessment
notice
(i) Disputed assessment
(j) Administrative decision on a disputed
assessment
(vi) Protesting assessment
(a) Protest of assessment by taxpayer
(1) Protested assessment
(2) When to file a protest
(3) Forms of protest
(4) Content and validity of protest
(b) Submission of documents within 60
days 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)
(3) Constructive distraint to protect the
interest of the government
(iv) Summary remedy of levy on real
property
(a) Advertisement and sale
(b) Redemption of property sold
(c) Final deed of purchaser
(v) Forfeiture to government for want of
bidder
(a) Remedy of enforcement of forfeitures

(1) Action to contest forfeiture of chattel

(b) Resale of real estate taken for taxes
(c) Whenpropertytobesoldordestroyed
(d) Disposition of funds recovered in legal
proceedings or obtained from forfeiture
(vi) Further distraint or levy
(vii) Tax lien
(viii) Compromise
(a) Authority of the Commissioner to
compromise and abate taxes
(ix) Civil and criminal actions
(a) Suit to recover tax based on false or
fraudulent returns
c) Refund
(i) Grounds and requisites for refund
(ii) Requirements for refund as laid down
by cases
(a) Necessity of written claim for refund
(b) Claim containing a categorical demand
for reimbursement
(c)
Filingofadministrativeclaimforrefundandth
esuit/proceeding before the CTA within 2
years from date of payment regardless
of any supervening cause
(iii) Legal basis of tax refunds
(iv) Statutory basis for tax refund under
the tax code
(a) Scope of claims for refund
(b) Necessity of proof for claim or refund
(c) Burdenofproofforclaimofrefund
(d) Nature of erroneously-paid tax/illegally
assessed collected
(e) Tax refund vis--vis tax credit
(f) Essential requisites for claim of refund
(v) Who may claim/apply for tax
refund/tax credit
(a) Taxpayer/withholding agents of nonresident 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) Suspensionofbusinessoperation
(vi) Non-availability of injunction to
restrain collection of tax
b) Judicial remedies
3. Statutory offenses and penalties

a) Civil penalties
(i) Surcharge
(ii) Interest
(a) In general
(b) Deficiency interest
(c) Delinquency interest
(d) Interest on extended payment
4. Compromise and abatement of taxes a)
Compromise
b) Abatement
F. Organization and Function of the Bureau
of Internal Revenue
1. Rule-making authority of the Secretary
of Finance
a) Authority of Secretary of Finance to
promulgate rules and regulations
b) Specific provisions to be contained in
rules and regulations
c) Non-retroactivity of rulings
2. Power of the Commissioner to suspend
the business operation of a taxpayer

III. Local Government Code of

1991, as amended
A. Local government taxation
1. Fundamental principles
2. Nature and source of taxing power
a) Grant of local taxing power under the
local government code
b) Authority to prescribe penalties for tax
violations
c) Authority to grant local tax exemptions
d) Withdrawal of exemptions
e) Authority to adjust local tax rates
f) Residual taxing power of local
governments
g) Authority to issue local tax ordinances
3. Local taxing authority
a) Power to create revenues exercised
through Local Government Units
b) Procedure for approval and effectivity of
tax ordinances
4. Scope of taxing power
5. Specific taxing power of Local
Government Units
a) Taxing powers of provinces
(i) Tax on transfer of real property
ownership
(ii) Tax on business of printing and
publication
(iii) Franchise tax
(iv) Tax on sand, gravel and other quarry
services
(v) Professionaltax
(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) Feesandchargesforregulation&licensing
(vi) Situs of tax collected
d) Taxing powers of barangays
e) Common revenue raising powers
(i) Service fees and charges
(ii) Publicutilitycharges
(iii) Toll fees 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
8. Taxpayers remedies
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 remedies by the LGU for
collection of revenues
9. Civil
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
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
(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
7. Taxpayers remedies
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
(iii) Effect of payment of tax
b) Payment of real property tax 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. 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
a) Ad valorem; methods of valuation
(i) Transaction value
(ii) Transaction value of identical goods
(iii) Transaction value of similar goods
(iv) Deductive value
(v) Computedvalue
(vi) Fallback value
b) Specific
2. Special duties
a) Dumping duties
b) Countervailing duties
c) Marking duties
d) Retaliatory/discriminatory duties
e) Safeguard
I. Remedies
1. Government
a) Administrative/extrajudicial
(i) Search, seizure, forfeiture, arrest
b) Judicial
(i) Rules on appeal including jurisdiction
2. Taxpayer
a) Protest

b) Abandonment
c) Abatement and refund

b) Doctrine of transcendental importance

c) Ripeness for judicial determination

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

MERCANTILE LAW
2015 BAR EXAMINATIONS

I. Letters of Credit

E. Warehousemans Lien

A. Definition and Nature of Letter of Credit

III. Negotiable Instruments Law

B. Parties to a Letter of Credit

A. Forms and Interpretation

1. Rights and Obligations of Parties

1. Requisites of Negotiability

C. Basic Principles of Letter of Credit

2. Kinds of Negotiable Instruments

1. Doctrine of Independence

B. Completion and Delivery

2. Fraud Exception Principle

1. Insertion of Date

3. Doctrine of Strict Compliance

2. Completion of Blanks

II. Trust Receipts Law

3. Incomplete and Undelivered

Instruments

A. Definition/Concept of a Trust Receipt

Transaction

4. Complete but Undelivered Instruments

1. Loan/Security Feature
2. Ownership of the Goods, Documents
and Instruments under a Trust Receipt

C. Signature

B. Rights of the Entruster

2. Signature of Agent

1. Validity of the Security Interest as

Against the Creditors of the
Entrustee/Innocent Purchasers for Value

3. Indorsement by Minor or Corporation

C. Obligation and Liability of the Entrustee

D. Consideration

1. Payment/Delivery of Proceeds of Sale or

Disposition of Goods, Documents or
Instruments

E. Accommodation Party

2. Return of Goods, Documents or

Instruments in Case of Sale

1. Distinguished from Assignment

1. Signing in Trade Name

4. Forgery

F. Negotiation

2. Modes of Negotiation
3. Liability for Loss of Goods, Documents
or Instruments
4. Penal Sanction if Offender is a
Corporation

3. Kinds of Indorsements
G. Rights of the Holder
1. Holder in Due Course

D. Remedies Available

2. Defenses Against the Holder

2. Discharge of Parties Secondarily Liable

H. Liabilities of Parties

3. Right of Party Who Discharged

Instrument

1. Maker
4. Renunciation by Holder
2. Drawer
L. Material Alteration
3. Acceptor
1. Concept
4. Indorser
2. Effect of Material Alteration
5. Warranties
M. Acceptance
I. Presentment for Payment
1. Definition
1. Necessity of Presentment for Payment
2. Manner
2. Parties to Whom Presentment for
Payment Should Be Made
3. Dispensation with Presentment for
Payment

3. Time for Acceptance

4. Rules Governing Acceptance
N. Presentment for Acceptance

4. Dishonor by Non-Payment
1. Time/Place/Manner of Presentment
J. Notice of Dishonor
2. Effect of Failure to Make Presentment
1. Parties to Be Notified
3. Dishonor by Non-Acceptance
2. Parties Who May Give Notice and
Dishonor

O. Promissory Notes

3. Effect of Notice

P. Checks

4. Form of Notice

1. Definition

5. Waiver

2. Kinds

6. Dispensation with Notice

3. Presentment for Payment

7. Effect of Failure to Give Notice

a. Time

K. Discharge of Negotiable Instrument

b. Effect of Delay

1. Discharge of Negotiable Instrument

IV. Insurance Code

A. Concept of Insurance

5. Refund of Premiums

B. Elements of an Insurance Contract

G. Rescission of Insurance Contracts

C. Characteristics/Nature of Insurance
Contracts

1. Concealment
2. Misrepresentation/Omissions

D. Classes
3. Breach of Warranties
1. Marine
H. Claims Settlement and Subrogation
2. Fire
1. Notice and Proof of Loss
3. Casualty
2. Guidelines on Claims Settlement
4. Suretyship
a. Unfair Claims Settlement; Sanctions
5. Life
b. Prescription of Action
6. Compulsory Motor Vehicle Liability
Insurance

c. Subrogation

E. Insurable Interest

V. Transportation Laws

1. In Life/Health

A. Common Carriers

2. In Property

1. Diligence Required of Common Carriers

3. Double Insurance and Over Insurance

2. Liabilities of Common Carriers

4. Multiple or Several Interests on Same

Property

B. Vigilance over Goods

F. Perfection of the Contract of Insurance

1. Offer and Acceptance/Consensual
a. Delay in Acceptance

1. Exempting Causes
a. Requirement of Absence of Negligence
b. Absence of Delay

b. Delivery of Policy

c. Due Diligence to Prevent or Lessen the

Loss

2. Premium Payment

2. Contributory Negligence

3. Non-Default Options in Life Insurance

3. Duration of Liability

4. Reinstatement of a Lapsed Policy of Life

Insurance

a. Delivery of Goods to Common Carrier

b. Actual or Constructive Delivery

c. Refusal of Consignee to Take Delivery

c. Temporary Unloading or Storage

3. Period for Filing Claims

4. Stipulation for Limitation of Liability

4. Period for Filing Actions

a. Void Stipulations

E. Maritime Commerce

b. Limitation of Liability to Fixed Amount

1. Charter Parties

c. Limitation of Liability in Absence of

Declaration of Greater Value

a. Bareboat/Demise Charter
b. Time Charter

5. Liability for Baggage of Passengers

c. Voyage/Trip Charter
a. Checked-In Baggage
b. Baggage in Possession of Passengers

2. Liability of Ship Owners and Shipping

Agents

C. Safety of Passengers

a. Liability for Acts of Captain

1. Void Stipulations

b. Exceptions to Limited Liability

2. Duration of Liability

3. Accidents and Damages in Maritime

Commerce

a. Waiting for Carrier or Boarding of Carrier

a. General Average
b. Arrival at Destination
b. Collisions
3. Liability for Acts of Others
4. Carriage of Goods by Sea Act
a. Employees
a. Application
b. Other Passengers and Strangers 4.
Extent of Liability for Damages

b. Notice of Loss or Damage

D. Bill of Lading

c. Period of Prescription

1. Three-Fold Character

d. Limitation of Liability

2. Delivery of Goods

F. The Warsaw Convention

a. Period of Delivery

1. Applicability

b. Delivery Without Surrender of Bill of

Lading

2. Limitation of Liability
a. Liability to Passengers

b. Liability for Checked Baggage

2. Number and Qualifications of

Incorporators

c. Liability for Handcarried Baggage

3. Willful Misconduct

3. Corporate Name Limitations on Use

of Corporate Name

VI. The Corporation Code

4. Corporate Term

A. Corporation

5. Minimum Capital Stock and Subscription

Requirements

1. Definition
2. Attributes of the Corporation
B. Classes of Corporations
C. Nationality of Corporations
1. Place of Incorporation Test
2. Control Test

6. Articles of Incorporation
a. Nature and Function of Articles
b. Contents
c. Amendment
d. Non-Amenable Items

3. Grandfather Rule

7. Registration and Issuance of Certificate

of Incorporation

D. Corporate Juridical Personality

8. Adoption of By-Laws

1. Doctrine of Separate Juridical

Personality

a. Nature and Functions of By-Laws

a. Liability for Torts and Crimes

b. Recovery of Moral Damages
2. Doctrine of Piercing the Corporate Veil
a. Grounds for Application of Doctrine
b. Test in Determining Applicability
E. Incorporation and Organization
1. Promoter
a. Liability of Promoter
b. Liability of Corporation for Promoters
Contracts

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 Bonded
Indebtedness

b. Quorum

c. Power to Deny Pre-Emptive Rights

6. Filling of Vacancies

d. Power to Sell or Dispose of Corporate

Assets

7. Compensation

e. Power to Acquire Own Shares

5. Removal

8. Fiduciaries Duties and Liability Rules 9.

Responsibility for Crimes

f. Power to Invest Corporate Funds in

Another Corporation or Business g. Power
to Declare Dividends

10. Inside Information

h. Power to Enter Into Management

Contract

a. By Self-Dealing Directors with the

Corporation

i. Ultra Vires Acts

b. Between Corporations with Interlocking

Directors

11. Contracts

i. Applicability of Ultra Vires Doctrine

c. Management Contracts
ii. Consequences of Ultra Vires Acts
12. Executive Committee
3. How Exercised
13. Meetings
a. By the Shareholders
a. Regular or Special
b. By the Board of Directors
i. When and Where
c. By the Officers
ii. Notice
4. Trust Fund Doctrine
b. Who Presides
G. Board of Directors and Trustees
c. Quorum
1. Doctrine of Centralized Management
d. Rule on Abstention
2. Business Judgment Rule
H. Stockholders and Members
3. Tenure, Qualifications and
Disqualifications of Directors or Trustees

1. Rights of a Stockholder and Members

4. Elections

a. Doctrine of Equality of Shares

a. Cumulative Voting/Straight Voting

2. Participation in Management

a. Proxy

b. Who Calls the Meetings

b. Voting Trust

c. Quorum

c. Cases When Stockholders Action is

Required

d. Minutes of the Meetings

I. Capital Structure

i. By a Majority Vote
1. Subscription Agreements
ii. By a Two-Thirds Vote
2. Consideration for Stocks
iii. By Cumulative Voting
3. Shares of Stock
3. Proprietary Rights
a. Nature of Stock
a. Right to Dividends
b. Subscription Agreements
b. Right of Appraisal
c. Consideration for Shares of Stock
c. Right to Inspect
d. Watered Stock
d. Pre-Emptive Right
i. Definition
e. Right to Vote
ii. Liability of Directors for Watered Stocks
f. Right to Dividends
g. Right of First Refusal

iii. Trust Fund Doctrine for Liability for

Watered Stocks

4. Remedial Rights

e. Situs of the Shares of Stock

a. Individual Suit

f. Classes of Shares of Stock

b. Representative Suit

4. Payment of Balance of Subscription

c. Derivative Suit

a. Call by Board of Directors

5. Obligation of a Stockholder

b. Notice Requirement

6. Meetings

c. Sale of Delinquent Shares

a. Regular or Special

i. Effect of Delinquency

i. When and Where

ii. Call by Resolution of the Board of

Directors

ii. Notice
iii. Notice of Sale

iv. Auction Sale and the Highest Bidder

a. Voluntary

5. Certificate of Stock

i. Where No Creditors Are Affected

a. Nature of the Certificate

ii. Where Creditors Are Affected

b. Uncertificated Shares

iii. By Shortening of Corporate Term

c. Negotiability

b. Involuntary

i. Requirements for Valid Transfer of Stocks

i. By Expiration of Corporate Term

d. Issuance

ii. Failure to Organize and Commence

Business Within 2 Years from Incorporation

i. Full Payment
iii. Legislative Dissolution
ii. Payment Pro-Rata
e. Lost or Destroyed Certificates

iv. Dissolution by the SEC on Grounds

under Existing Laws

6. Stock and Transfer Book

2. Methods of Liquidation

a. Contents

a. By the Corporation Itself

b. Who May Make Valid Entries

b. Conveyance to a Trustee within a ThreeYear Period

7. Disposition and Encumbrance of Shares

a. Allowable Restrictions on the Sale of
Shares

c. By Management Committee or
Rehabilitation Receiver
d. Liquidation after Three Years

b. Sale of Partially Paid Shares

K. Other Corporations
c. Sale of a Portion of Shares Not Fully Paid
1. Close Corporations
d. Sale of All of Shares Not Fully Paid
a. Characteristics of a Close Corporation
e. Sale of Fully Paid Shares
f. Requisites of a Valid Transfer
g. Involuntary Dealings with Shares

b. Validity of Restrictions on Transfer of

Shares
c. Issuance or Transfer of Stock in Breach
of Qualifying Conditions

J. Dissolution and Liquidation

1. Modes of Dissolution

d. When Board Meeting is Unnecessary or

Improperly Held

e. Pre-Emptive Right

2. Constituent vs. Consolidated

Corporation

f. Amendment of Articles of Incorporation

3. Plan of Merger or Consolidation
g. Deadlocks
4. Articles of Merger or Consolidation
2. Non-Stock Corporations
5. Procedure
a. Definition
6. Effectivity
b. Purposes
7. Limitations
c. Treatment of Profits
8. Effects
d. Distribution of Assets upon Dissolution
3. Religious Corporations Exclude

VII. Securities Regulation Code (R.A.

No. 8799)

4. Foreign Corporations

A. State Policy, Purpose

a. Bases of Authority over Foreign

Corporations

B. Securities Required to Be Registered

i. Consent
ii. Doctrine of Doing Business (related to
definition under the Foreign Investments
Act, R.A. No. 7042)
b. Necessity of a License to Do Business i.
Requisites for Issuance of a License ii.
Resident Agent

1. Exempt Securities
2. Exempt Transactions
C. Procedure for Registration of Securities
D. Prohibitions on Fraud, Manipulation and
Insider Trading
1. Manipulation of Security Prices

c. Personality to Sue

2. Short Sales

d. Suability of Foreign Corporations

3. Fraudulent Transactions

e. Instances When Unlicensed Foreign

Corporations May Be Allowed to Sue
Isolated Transactions

4. Insider Trading

f. Grounds for Revocation of License

1. Tender Offer Rule

L. Mergers and Consolidations

2. Rules on Proxy Solicitation

1. Definition and Concept

3. Disclosure Rule

E. Protection of Investors

F. Civil Liability

C. General Banking Law of 2000 (R.A. No.

8791)

VIII. Banking Laws

1. Definition and Classification of Banks
A. The New Central Bank Act (R.A. No.
7653)

2. Distinction of Banks from Quasi-Banks

and Trust Entities

1. State Policies
3. Bank Powers and Liabilities
2. Creation of the Bangko Sentral ng
Pilipinas (BSP)

a. Corporate Powers

3. Responsibility and Primary Objective

b. Banking and Incidental Powers

4. Monetary BoardPowers and Functions

4. Diligence Required of Banks Relevant

Jurisprudence

5. How the BSP Handles Banks in Distress

a. Conservatorship

5. Nature of Bank Funds and Bank

Deposits

b. Closure

6. Stipulation on Interests

c. Receivership

7. Grant of Loans and Security

Requirements

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)

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)

1. Purpose
A. Intellectual Property Rights in General
2. Prohibited Acts
1. Intellectual Property Rights
3. Deposits Covered
4. Exceptions
5. Garnishment of Deposits, including
Foreign Deposits

2. Differences between Copyrights,

Trademarks and Patent
3. Technology Transfer Arrangements
B. Patents

1. Patentable Inventions

1. Definition of Marks, Collective Marks,

Trade Names

2. Non-Patentable Inventions
2. Acquisition of Ownership of Mark
3. Ownership of a Patent
3. Acquisition of Ownership of Trade Name
a. Right to a Patent
4. Non-Registrable Marks
b. First-to-File Rule
5. Prior Use of Mark as a Requirement
c. Inventions Created Pursuant to a
Commission

6. Tests to Determine Confusing Similarity

between Marks

d. Right of Priority
a. Dominancy Test
4. Grounds for Cancellation of a Patent
b. Holistic Test
5. Remedy of the True and Actual Inventor
7. Well-Known Marks
6. Rights Conferred by a Patent
8. Rights Conferred by Registration
7. Limitations of Patent Rights
a. Prior User

9. Use by Third Parties of Names, etc.

Similar to Registered Mark

b. Use by the Government

10. Infringement and Remedies

8. Patent Infringement

a. Trademark Infringement

a. Tests in Patent Infringement

b. Damages

i. Literal Infringement

c. Requirement of Notice

ii. Doctrine of Equivalents

11. Unfair Competition

b. Defenses in Action for Infringement

12. Trade Names or Business Names

9. Licensing

13. Collective Marks

a. Voluntary

D. Copyrights

b. Compulsory

1. Basic Principles, Sections 172.2, 175

and 181

10. Assignment and Transmission of Rights

2. Copyrightable Works
C. Trademarks
a. Original Works

b. Derivative Works

11. Authority to Inquire Into Bank Deposits

3. Non-Copyrightable Works

C. Foreign Investments Act (R.A. No. 7042)

4. Rights of Copyright Owner

1. Policy of the Law

5. Rules on Ownership of Copyright

2. Definition of Terms

6. Limitations on Copyright

a. Foreign Investment

a. Doctrine of Fair Use

b. Doing Business in the Philippines

b. Copyright Infringement

c. Export Enterprise

E. Rules of Procedure for Intellectual

Property Rights Cases (A.M. No. 10-3-10SC)

d. Domestic Market Enterprise

3. Registration of Investments on NonPhilippine Nationals

X. Special Laws
A. The Chattel Mortgage Law and Real
Estate Mortgage Law (Excluded and made
a part of Civil Law coverage)
B. Anti-Money Laundering Act (R.A. No.
9160, as amended by R.A. No. 9194)

4. Foreign Investments in Export

Enterprise
5. Foreign Investments in Domestic Market
Enterprise
6. Foreign Investment Negative List

1. Policy of the Law

2. Covered Institutions
3. Obligations of Covered Institutions
4. Covered Transactions
5. Suspicious Transactions
6. When Is Money Laundering Committed
7. Unlawful Activities or Predicate Crimes
8. Anti-Money Laundering Council

CRIMINAL LAW

9. Functions

2015 BAR EXAMINATIONS

10. Freezing of Monetary Instrument or

Property

I. Revised Penal Code (RPC) and

related Special Laws

A. Book 1 (Articles 1-99, RPC; exclude the

provisions on civil liability)

d) Stages of execution
e) Conspiracy and proposal

1. Fundamental principles
a) Definition of Criminal Law

f) Multiple offenders (differences, rules,

effects)

(i) Mala in Se and Mala Prohibita

(i) Recidivism

(ii) Construction of penal laws

(ii) Habituality (Reiteracion)

b) Scope of application and characteristics

of Philippine criminal law

(iii) Quasi-Recidivism
(iv) Habitual Delinquency

(i) Generality
g) Continuing crimes
(ii) Territoriality
(iii) Prospectivity

h) Complex crimes and special complex

crimes

(a) Effects of repeal/amendment of penal

law

3. Circumstances affecting criminal

liability

c) Constitutional limitations on the power

of Congress to enact penal laws

a) Justifying circumstances

(i) Equal protection

(i) Anti-Violence Against Women and Their

Children Act of 2004 (R.A. No. 9262)

(ii) Due process

(a) Battered woman syndrome

(iii) Non-imposition of cruel and unusual

punishment or excessive fines

b) Exempting circumstances

(a) Act Prohibiting the Imposition of Death

Penalty in the Philippines (R.A. No. 9346)

(i) Juvenile Justice and Welfare Act of 2006

(R.A. No. 9344); also refer to Child and
Youth Welfare Code (P.D. 603, as
amended)

(iv) Bill of attainder

(v) Ex post facto law

(a) Definition of child in conflict with the

law

2. Felonies

(b) Minimum age of criminal responsibility

a) Classifications of felonies

(c) Determination of age

b) Elements of criminal liability

(d) Exemption from criminal liability

c) Impossible crime

(e) Treatment of child below age of

responsibility

a) Decree Penalizing Obstruction of

Apprehension and Prosecution of Criminal
Offenders (P.D. 1829)

(f) Status offenses under Sec. 57 of R.A.

No. 9344

(i) Punishable acts

(g) Offenses not applicable to children

under Sec. 58 of R.A. No. 9344

(ii) Compare with Art. 20, RPC (accessories

exempt from criminal liability)

c) Mitigating circumstances

5. Penalties

d) Aggravating circumstances

a) General principles

(i) Generic

(i) Act Prohibiting the Imposition of Death

Penalty in the Philippines (R.A. No. 9346)

(ii) Qualifying
b) Purposes
(a) Decree Codifying the Laws on
Illegal/Unlawful Possession, Manufacture,
Dealing in, Acquisition or Disposition, of
Firearms, Ammunition or Explosives (P.D.
1866, as amended by R.A. No. 8294) as an
aggravating circumstance

c) Classification
d) Duration and Effect
e) Application

(b) The Comprehensive Dangerous Drugs

Act of 2002 (R.A. No. 9165)

(i) Indeterminate Sentence Law (R.A. No.

4103, as amended)

(i) As a qualifying aggravating

circumstance

(a) Application on the imposed sentence

(b) Coverage

(ii)
Immunityfromprosecutionandpunishment,
coverage
(iii) Minor offenders
(iv) Application/Non- application of RPC
provisions (Sec. 98, R.A. No. 9165)
provisions (Sec. 98) cf. Art. 10, RPC
e) Alternative circumstances
f) Absolutory cause
4. Persons criminally liable/Degree of
participation

(c) Conditions of parole

(ii) Three-fold rule
(iii) Subsidiary imprisonment
f) Execution and service
(i) Probation Law (P.D. 968, as amended)
(a) Definition of terms
(b) Purpose
(c) Grant of probation, manner and
conditions

(d) Criteria of placing an offender on

probation

a) Anti-Piracy and Anti-Highway Robbery

(P.D. 532)

(e) Disqualified offenders

(i) Definition of terms

(f) Period of probation

(ii) Punishable acts

(g) Arrest of probationer

b) Anti-Hijacking Law (P.D. 6235) (i)

Punishable acts

(h) Termination of probation; exception

(i) The Comprehensive Dangerous Drugs
Act of 2002 (R.A. No. 9165)

c) Human Security Act of 2007 (R.A. No.

9372)
(i) Punishable acts of terrorism

(ii) Juvenile Justice and Welfare Act of 2006

(R.A. No. 9344); also
refer to Child and Youth Welfare Code (P.D.
603, as amended)
(a) Definition of child in conflict with the
law

(ii) Who are liable

2. Crimes Against the Fundamental Laws
of the State (Articles 124-133) Include:
a) Human Security Act of 2007 (R.A. No.
9372)

(b) Exemption from criminal liability

(i) Period of detention
(c) Juvenile justice and welfare system
b) Anti-Torture Act of 2009 (R.A. No. 9745)
6. Modification and extinction of criminal
liability
a) Prescription of crime; Prescription of
Violations of Special Laws (Act. No. 3326)
b) Prescription of penalties
c) Pardon by offended party

(i) Punishable acts

(ii) Who are liable
3. Crimes Against Public Order (Articles
134-160) Include:

B. Book II (Articles 114-365, RPC) and

specifically included Special Laws

a) Decree Codifying the Laws on

Illegal/Unlawful Possession, Manufacture,
Dealing in, Acquisition or Disposition of
Firearms, Ammunition or Explosives (P.D.
1866, as amended by R.A. No. 8294), as
further amended by the Comprehensive
Firearms and Ammunition Regulation Act
(R.A. No. 10591).

1. Crimes Against National Security (Arts.

114-123) Include:

b) Human Security Act of 2007 (R.A. No.

9372)

d) Pardon by the Chief Executive

e) Amnesty

(i) Punishable acts of terrorism

(ii) Who are liable

(i) Punishable acts

(iii) Absorption principle in relation to

complex crimes

b) AntiTraffickinginPersonsActof2003(R.A.No.9208
)

4. Crimes Against Public Interest (Articles

161-187) Include:
a) R.A.No.9194Anti-MoneyLaunderingAct

(i) Punishable acts

7. Crimes Committed by Public Officers
(Articles 203-245) Include:

(i) Punishable acts

(ii) Covered Transactions

a) Anti-Graft and Corrupt Practices Act

(R.A. No. 3019, as amended)

(iii) Suspicious Transactions

(i) Coverage

5. Crimes Relative to Opium and Other

Prohibited Drugs

(ii) Punishableacts
(iii) Exceptions

a) The Comprehensive Dangerous Drugs

Act of 2002 (R.A. No. 9165)

b) Anti-Plunder Act (R.A. No. 7080, as

amended)

(i) Punishable acts

(i) Definition of terms
(ii) Who are liable
(ii) Ill-gottenwealth
(iii) Attempt or conspiracy, effect on
liability
(iv) Immunity from prosecution and
punishment

(iii) Plunder
(iv) Series/Combination
(v) Pattern

(v) Custody and disposition of confiscated,

seized and/or surrendered dangerous
drugs (Section 21, R.A. No. 9165)

c) Human Security Act of 2007 (R.A. No.

9372)

b) Implementing Rules and Regulations

(IRR) of R.A. No. 9165

(i) Failure to deliver suspect to proper

judicial authority

6. Crimes Against Public Morals (Articles

200-202) Include:

(ii)
Infidelityinthecustodyofdetainedpersons

a) P.D.1602AntiGamblingActasamendedbyR.A.9287
IllegalNumbers Game which repealed
Articles 195-199 of the RPC

(iii) False prosecution

8. Crimes Against Persons (Articles 246266) Include:

a) Anti-Violence against Women and their

Children Act of 2004 (R.A. No. 9262)

(i) Punishable acts of terrorism

(ii) Whoareliable

(i) Punishable acts

b) Anti-Child Pornography Act of 2009
(R.A. No. 9775)

9. Crimes Against Personal Liberty and

Security (Articles 267-292) Include:
a) Anti-Wire Tapping Act (R.A. No. 4200)

(i) Definition of terms

(i) Punishable acts
(ii) Unlawful or punishable acts
(ii) Exceptions
c) Anti-Hazing Law (R.A. No. 8049)
(i) Hazing
(a) Definition

b) Human Security Act of 2007 (R.A. No.

9372)

(b) Allowed initiation rites

(i) Surveillance of suspects and

interception and recording
of communications

(ii) Who are liable

(ii) Restrictionontravel

(iii) Punishable acts

(iii) Examination of bank deposits and

documents

d) Special Protection of Children Against

Child Abuse, Exploitation and
Discrimination Act (R.A. No. 7610, as
amended)
(i) Coverage

(a) Judicial Authorization

(b) Application
(iv) Unauthorized revelation of classified
materials

(ii) Childprostitution,punishableacts
(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)

c) Anti-Trafficking in Persons Act of 2003

(R.A. No. 9208) (i) Punishable acts
10. Crimes Against Property (Articles 293332) Include:
a) Anti-Fencing Law (P.D. 1612) and its
Implementing Rules and Regulations
(i) Fencing

(i) Punishable acts

(a) Definition
f) Human Security Act of 2007 (R.A. No.
9372)

(b) Presumption of fencing

(ii) Exception

a) Anti-Photo and Video Voyeurism Act of

2009 (R.A. No. 9995)

(a) With clearance or permit to sell

(i) Punishable acts
b) Bouncing Checks Law (B.P. Blg. 22),
plus Administrative Circular No. 12-2000
Re: Penalty for Violation of B.P. 22 and
Administrative Circular No. 13-2001 Re:
Clarification of Admin. Circular No. 122000; and P.D. No. 1689 (Increasing the
Penalty for Certain Forms of Swindling or
Estafa)

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

(i) Punishable acts

(a) Punishable acts

(ii)
Evidenceofknowledgeofinsufficientfunds

(b) Compare prosecution for Acts of

Lasciviousness under Art. 366, RPC and
R.A. No. 7610, as amended

(iii) Preference of imposition of fine

c) Anti-Carnapping Act of 1972 (R.A. No.
6539), as amended by R.A. No. 7659

(ii) Obscene publications and indecent

shows
(a) Punishable acts

(i) Registration
(iii) Who are liable

c) Anti-Trafficking in Persons Act of 2003

(R.A. No. 9208)

(a) Duty of Collector of Customs

(i) Punishable acts

(b) Duty of importers, distributors and

sellers

d) Anti-Violence Against Women and Their

Children Act of 2004 (R.A. No. 9262)

(c) Clearanceandpermit

(i) Punishable acts

(iv) Punishable acts

12. Crimes Against Civil Status (Articles

347-352)

d) Human Security Act of 2007 (R.A. No.

9372)

13. Crimes Against Honor (Articles 353364)

(i) Punishable acts of terrorism

Include:
e) Anti-Arson Law (P.D. 1613)
(i) Punishable acts
11. Crimes Against Chastity (Articles 333334, 336-346) Include:

a) Administrative Circular 08-2008 Re:

Guidelines in the Observance of a Rule of
Preference in the Imposition of Penalties in
Libel Cases

(i) Preference of imposition of fine

14. Criminal Negligence (Article 365)
EXCLUDE:
a. Penalties for specific crimes
b. Special criminal laws not included in the
above listing

REMEDIAL LAW
2015 BAR EXAMINATIONS
1. General Principles
1.1. Concept of remedial law
1.2. Substantive law vis--vis remedial law
1.3. Rule-making power of the Supreme
Court
1.3.1 Limitations on the rule-making
power of the Supreme Court
1.3.2. Power of the Supreme Court to
amend and suspend procedural rules
1.4. Nature of Philippine courts
1.4.1. Meaning of a court
1.4.2. Court as distinguished from a judge
1.4.3. Classification of Philippine courts
1.4.4. Courts of original and appellate
jurisdiction
1.4.5. Courts of general and special
jurisdiction
1.4.6. Constitutional and statutory courts
1.4.7. Courts of law and equity
1.4.8. Principle of judicial hierarchy
1.4.9. Doctrine of non-interference or
doctrine of judicial stability

2. Jurisdiction
2.1 Over the parties
2.1.1. How jurisdiction over the plaintiff is
acquired
2.1.2. How jurisdiction over the defendant
is acquired
2.2 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
3.1.8. Independent Civil Actions
3.2. Cause of action
3.2.1. Meaning of cause of action
3.2.2. Right of action versus cause of
action
3.2.3. Failure to state a cause of action
3.2.4. Test of the sufficiency of a cause of
action
3.2.5. Splitting a single cause of action
and its effects
3.2.6. Joinder and mis-joinder of causes of
action
3.3. Parties to civil actions
3.3.1. Real parties-in-interest;
indispensable parties; representatives as
parties; necessary parties; indigent
parties; alternative defendants
3.3.2. Compulsory and permissive joinder
of parties
3.3.3. Misjoinder and non-joinder of parties
3.3.4. Class suit
3.3.5. Suits against entities without
juridical personality
3.3.6. Effect of death of party-litigant

3.4. Venue
3.4.1. Venue versus jurisdiction
3.4.2. Venue of real actions
3.4.3. Venue of personal actions
3.4.4. Venue of actions against nonresidents
3.4.5. When the rules on venue do not
apply
3.4.6. Effects of stipulations on venue
3.5. Pleadings
3.5.1. Kinds of pleadings
a) Complaint
b) Answer
i. Negative defenses
ii. Negative pregnant
iii. Affirmative defenses
c) Counterclaims
i. Compulsory counterclaim
ii. Permissive counterclaim
iii. Effect on the counterclaim when the
complaint is dismissed
d) Cross-claims
e) Third (fourth, etc.) party complaints
f) Complaint-in-intervention
g) Reply
3.5.2. Pleadings allowed in small claim
cases and cases covered by the Rules on
Summary Procedure
3.5.3. Parts of a pleading
a) Caption
b) Signature and address
c) Verification and certification against
forum shopping
i. Requirements of a corporation executing
the verification/certification of non-forum
shopping
d) Effect of the signature of counsel in a
pleading
3.5.4. Allegations in a pleading
a) Manner of making allegations
i. Condition precedent
ii. Fraud, mistake, malice, intent,
knowledge and other condition of the
mind, judgments, official documents or
acts
b) Pleading an actionable document
c) Specific denials
i. Effect of failure to make specific denials
ii. When a specific denial requires an oath
3.5.5. Effect of failure to plead
a) Failure to plead defenses and objections
b) Failure to plead a compulsory
counterclaim and cross-claim
3.5.6. Default
a) When a declaration of default is proper

b) Effect of an order of default

c) Relief from an order of default
d) Effect of a partial default
e) Extent of relief
f) Actions where default is not allowed
3.5.7. Filing and service of pleadings
a) Payment of docket fees
b) Filing versus service of pleadings
c) Periods of filing of pleadings
d) Manner of filing
e) Modes of service
i. Personal service
ii. Service by mail
iii. Substituted service
iv. Service of judgments, final orders or
resolutions
v. Priorities in modes of service and filing
vi. When service is deemed complete
vii. Proof of filing and service
3.5.8. Amendment
a) Amendment as a matter of right
b) Amendments by leave of court
c) Formal amendment
d) Amendments to conform to or authorize
presentation of evidence
e) Different from supplemental pleadings
f) Effect of amended pleading
3.6. Summons
3.6.1. Nature and purpose of summons in
relation to actions in personam, in
rem and quasi in rem
3.6.2. Voluntary appearance
3.6.3. Personal service
3.6.4. Substituted service
3.6.5. Constructive service (by publication)
a) Service upon a defendant where his
identity is unknown or his whereabouts
are unknown
b) Service upon residents temporarily
outside the Philippines
3.6.6. Extra-territorial service, when
allowed
3.6.7. Service upon prisoners and minors
3.6.8. Proof of service
3.7. Motions
3.7.1. Motions in general
a) Definition of a motion
b) Motions versus pleadings
c) Contents and forms of motions
d) Notice of hearing and hearing of
motions
e) Omnibus motion rule
f) Litigated and ex parte motions
g) Pro-forma motions
3.7.2. Motions for bill of particulars

a) Purpose and when applied for

b) Actions of the court
c) Compliance with the order and effect of
noncompliance
d) Effect on the period to file a responsive
pleading
3.7.3. Motion to dismiss
a) Grounds
b) Resolution of motion
c) Remedies of plaintiff when the
complaint is dismissed
d) Remedies of the defendant when the
motion is denied
e) Effect of dismissal of complaint on
certain grounds
f) When grounds pleaded as affirmative
defenses
g) Bar by dismissal
h) Distinguished from demurrer to
evidence under Rule 33
3.8. Dismissal of actions
3.8.1. Dismissal upon notice by plaintiff;
two-dismissal rule
3.8.2. Dismissal upon motion by plaintiff;
effect on existing counterclaim
3.8.3. Dismissal due to the fault of plaintiff
3.8.4. Dismissal of counterclaim, crossclaim or third-party complaint
3.9. Pre-trial
3.9.1. Concept of pre-trial
3.9.2. Nature and purpose
3.9.3. Notice of pre-trial
3.9.4. Appearance of parties; effect of
failure to appear
3.9.5. Pre-trial brief; effect of failure to file
3.9.6. Distinction between pre-trial in civil
case and pre-trial in criminal case
3.9.7. Alternative Dispute Resolution
(ADR)
a) Special Rules of Court on ADR (A.M. No.
07-11-08-SC)
3.10. Intervention
3.10.1. Requisites for intervention
3.10.2. Time to intervene
3.10.3. Remedy for the denial of motion to
intervene
3.11. Subpoena
3.11.1. Subpoena duces tecum
3.11.2. Subpoena ad testificandum
3.11.3. Service of subpoena
3.11.4. Compelling attendance of
witnesses; contempt
3.11.5. Quashing of subpoena
3.12. Modes of discovery

3.12.1. Depositions pending action;

depositions before action or pending
appeal
a) Meaning of deposition
b) Uses; scope of examination
c) When may objections to admissibility be
made
d) When may taking of deposition be
terminated or its scope limited
3.12.2. Written interrogatories to adverse
parties
a) Consequences of refusal to answer
b) Effect of failure to serve written
interrogatories
3.12.3. Request for admission
a) Implied admission by adverse party
b) Consequences of failure to answer
request for admission
c) Effect of admission
d) Effect of failure to file and serve request
for admission
3.12.4. Production or inspection of
documents or things
3.12.5. Physical and mental examination
of persons
3.12.6. Consequences of refusal to comply
with modes of discovery
3.13. Trial
3.13.1. Adjournments and postponements
3.13.2. Requisites of motion to postpone
trial
a) For absence of evidence
b) For illness of party or counsel
3.13.3. Agreed statement of facts
3.13.4. Order of trial; reversal of order
3.13.5. Consolidation or severance of
hearing or trial
3.13.6. Delegation of reception of
evidence
3.13.7. Trial by commissioners
a) Reference by consent or ordered on
motion
b) Powers of the commissioner
c) Commissioners report; notice to parties
and hearing on the report
3.14. Demurrer to evidence
3.14.1. Ground
3.14.2. Effect of denial
3.14.3. Effect of grant
3.14.4. Waiver of right to present evidence
3.14.5. Demurrer to evidence in a civil
case versus demurrer to evidence in
a criminal case
3.15. Judgments and final orders
3.15.1. Judgment without trial

3.15.2. Contents of a judgment

3.15.3. Judgment on the pleadings
3.15.4. Summary judgments
a) For the claimant
b) For the defendant
c) When the case not fully adjudicated
d) Affidavits and attachments
3.15.5. Judgment on the pleadings versus
summary judgments
3.15.6. Rendition of judgments and final
orders
3.15.7. Entry of judgment and final order
3.16. Post-judgment remedies
3.16.1. Motion for new trial or
reconsideration
a) Grounds
b) When to file
c) Denial of the motion; effect
d) Grant of the motion; effect
e) Remedy when motion is denied, fresh
15-day period rule
3.16.2. Appeals in general
a) Judgments and final orders subject to
appeal
b) Matters not appealable
c) Remedy against judgments and orders
which are not appealable
d) Modes of appeal
i. Ordinary appeal
ii. Petition for review
iii. Petition for review on certiorari
e) Issues to be raised on appeal
f) Period of appeal
g) Perfection of appeal
h) Appeal from judgments or final orders
of the MTC
i) Appeal from judgments or final orders of
the RTC
j) Appeal from judgments or final orders of
the CA
k) Appeal from judgments or final orders
of the CTA
l) Review of final judgments or final orders
of the Comelec
m)
Reviewoffinaljudgmentsorfinalordersofthe
Ombudsman
n) Review of final judgments or final
orders of the NLRC
o) Review of final judgments or final orders
of quasi-judicial agencies
3.16.3. Relief from judgments, orders and
other proceedings

a) Grounds for availing of the remedy b)

Time to file petition
c) Contents of petition
3.16.4. Annulment of judgments or final
orders and resolutions
a) Grounds for annulment
b) Period to file action
c) Effects of judgment of annulment
3.16.5. Collateral attack of judgments
3.17. Execution, satisfaction and effect of
judgments
3.17.1. Difference between finality of
judgment for purposes of appeal;
for purposes of execution
3.17.2. When execution shall issue
a) Execution as a matter of right
b) Discretionary execution
3.17.3. How a judgment is executed
a) Execution by motion or by independent
action
b) Issuance and contents of a writ of
execution
c) Execution of judgments for money
d) Execution of judgments for specific acts
e) Execution of special judgments
f) Effect of levy on third persons
3.17.4. Properties exempt from execution
3.17.5. Proceedings where property is
claimed by third persons
a) In relation to third-party claim in
attachment and replevin
3.17.6. Rules on redemption
3.17.7. Examination of judgment obligor
when judgment is unsatisfied
3.17.8. Examination of obligor of judgment
obligor
3.17.9. Effect of judgment or final orders
3.17.10. Enforcement and effect of foreign
judgments or final orders
3.18. Provisional remedies
3.18.1. Nature of provisional remedies
3.18.2. Jurisdiction over provisional
remedies
3.18.3. Preliminary attachment
a) Grounds for issuance of writ of
attachment
b) Requisites
c) Issuance and contents of order of
attachment; affidavit and bond
d) Rule on prior or contemporaneous
service of summons
e) Manner of attaching real and personal
property; when property attached is
claimed by third person

f) Discharge of attachment and the

counter-bond
g) Satisfaction of judgment out of property
attached
3.18.4. Preliminary injunction
a) Definitions and differences: preliminary
injunction and temporary restraining
order; status quo ante order
b) Requisites
c) Kinds of injunction
d) When writ may be issued
e) Grounds for issuance of preliminary
injunction
f) Grounds for objection to, or for the
dissolution of injunction or restraining
order
g) Duration of a Temporary Restraining
Order (TRO)
h) In relation to R.A. No. 8975, ban on
issuance of TRO or writ of injunction in
cases involving government infrastructure
projects
i) Rule on prior or contemporaneous
service of summons in relation
to 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
h) When and where to file petition
i) Effects of filing of an unmeritorious
petition
3.19.8. Quo warranto
a) Distinguish from quo warranto in the
Omnibus Election Code
b) When government may commence an
action against individuals
c) When individual may commence an
action
d) Judgment in quo warranto action
e) Rights of a person adjudged entitled to
public office
3.19.9. Expropriation
a) Matters to allege in complaint for
expropriation
b) Two stages in every action for
expropriation
c) When plaintiff can immediately enter
into possession of the real property, in
relation to R.A. No. 8974
d) New system of immediate payment of
initial just compensation
e) Defenses and objections
f) Order of expropriation
g) Ascertainment of just compensation

h) Appointment of commissioners;
commissioners report; court action upon
commissioners report
i) Rights of plaintiff upon judgment and
payment
j) Effect of recording of judgment
3.19.10. Foreclosure of real estate
mortgage
a) Judgment on foreclosure for payment or
sale
b) Sale of mortgaged property; effect
c) Disposition of proceeds of sale
d) Deficiency judgment
i. Instances when court cannot render
deficiency judgment
e) Judicial foreclosure versus extrajudicial
foreclosure
f) Equity of redemption versus right of
redemption
3.19.11. Partition
a) Who may file complaint; who should be
made defendants
b) Matters to allege in the complaint for
partition
c) Two stages in every action for partition
d) Order of partition and partition by
agreement
e) Partition by commissioners;
appointment of
commissioners, commissioners report;
court action upon commissioners report
f) Judgment and its effects
g) Partition of personal property
h) Prescription of action
3.19.12. Forcible entry and unlawful
detainer
a) Definitions and distinction
b) Distinguished from accion publiciana,
accion reivindicatoria and accion
interdictal
c) How to determine jurisdiction in accion
publiciana, accion reivindicatoria and
accion interdictal
d) Who may institute the action and when;
against whom the action may be
maintained
e) Pleadings allowed
f) Action on the complaint
g) When demand is necessary
h) Preliminary injunction and preliminary
mandatory injunction
i) Resolving defense of ownership
j) How to stay the immediate execution of
judgment

k) Summary procedure, prohibited

pleadings
3.19.13. Contempt
a) Kinds of contempt
b) Purpose and nature of each
c) Remedy against direct contempt;
penalty
d) Remedy against indirect contempt;
penalty
e) How contempt proceedings are
commenced
f) Acts deemed punishable as indirect
contempt
g) When imprisonment shall be imposed
h) Contempt against quasi-judicial bodies

4. Special Proceedings
4.1. Settlement of estate of deceased
persons, venue and process
4.1. 1. Which court has jurisdiction
4.1. 2. Venue in judicial settlement of
estate
4.1. 3. Extent of jurisdiction of probate
court
4.1.4. Powers and duties of probate court
4.2. Summary settlement of estates
4.2.1. Extrajudicial settlement by
agreement between heirs, when allowed
4.2.2. Two-year prescriptive period
4.2.3. Affidavit of self-adjudication by sole
heir
4.2.4. Summary settlement of estates of
small value, when allowed
4.2.5. Remedies of aggrieved parties after
extrajudicial settlement of estate
4.3. Production and probate of will
4.3.1. Nature of probate proceeding
4.3.2. Who may petition for probate;
persons entitled to notice
4.4. Allowance or disallowance of will
4.4. 1. Contents of petition for allowance
of will
4.4. 2. Grounds for disallowing a will
4.4. 3. Reprobate
a) Requisites before a will proved abroad
would be allowed in the Philippines
4.4.4. Effects of probate
4.5. Letters testamentary and of
administration
4.5. 1. When and to whom letters of
administration granted
4.5. 2. Order of preference
4.5. 3. Opposition to issuance of letters
testamentary; simultaneous filing
of petition for administration

4.5. 4. Powers and duties of executors and

administrators; restrictions on the powers
4.5. 5. Appointment of special
administrator
4.5. 6. Grounds for removal of
administrator
4.6. Claims against the estate
4.6.1. Time within which claims shall be
filed; exceptions
4.6.2. Statute of non-claims
4.6.3. Claim of executor or administrator
against the estate
4.6.4. Payment of debts
4.7. Actions by and against executors and
administrators
4.7.1. Actions that may be brought against
executors and administrators
4.7.2. Requisites before creditor may bring
an action for recovery of
property fraudulently conveyed by the
deceased
4.8. Distribution and partition
4.8.1. Liquidation
4.8.2. Project of partition
4.8.3. Remedy of an heir entitled to
residue but not given his share
4.8.4. Instances when probate court may
issue writ of execution
4.9. Trustees
4.9.1. Distinguished from
executor/administrator
4.9.2. Conditions of the bond
4.9.3. Requisites for the removal and
resignation of a trustee
4.9.4. Grounds for removal and resignation
of a trustee
4.9.5. Extent of authority of trustee
4.10. Escheat
4.10.1. When to file
4.10.2. Requisites for filing of petition
4.10.3. Remedy of respondent against
petition; period for filing a claim
4.11. Guardianship
4.11.1. General powers and duties of
guardians
4.11.2. Conditions of the bond of the
guardian
4.11.3. Rule on guardianship over minor
4.12. Adoption
4.12.1. Distinguish domestic adoption
from inter-country adoption
4.12.2. Domestic Adoption Act
a) Effects of adoption
b) Instances when adoption may be
rescinded

c) Effects of rescission of adoption

4.12.3. Inter-country adoption
a) When allowed
b) Functions of the RTC
c) Best interest of the minor standard
4.13. Writ of habeas corpus
4.13.1. Contents of the petition
4.13.2. Contents of the return
4.13.3. Distinguish peremptory writ from
preliminary citation
4.13.4. When not proper/applicable
4.13.5. When writ disallowed/discharged
4.13.6. Distinguish from writ of amparo
and habeas data
4.13.7. Rules on Custody of Minors and
Writ of Habeas Corpus in relation
to Custody of Minors (A.M. No. 03-04-04SC)
4.14. Writ of Amparo (A.M. No. 07-9-12-SC)
4.14.1. Coverage
4.14.2. Distinguish from habeas corpus
and habeas data
4.14.3. Differences between amparo and
search warrant
4.14.4. Who may file
4.14.5. Contents of return
4.14.6. Effects of failure to file return
4.14.7. Omnibus waiver rule
4.14.8. Procedure for hearing
4.14.9. Institution of separate action
4.14.10. Effect of filing of a criminal action
4.14.11. Consolidation
4.14.12. Interim reliefs available to
petitioner and respondent
4.14.13. Quantum of proof in application
for issuance of writ of amparo
4.15. Writ of Habeas Data (A.M. No. 08-116-SC) 4.15.1. Scope of writ
4.15.2. Availability of writ
4.15.3. Distinguished from habeas corpus
and amparo
4.15.4. Contents of the petition
4.15.5. Contents of return
4.15.6. Instances when petition may be
heard in chambers
4.15.7. Consolidation
4.15.8. Effect of filing of a criminal action
4.15.9. Institution of separate action
4.15.10. Quantum of proof in application
for issuance of writ of amparo
4.16. Change of name
4.16.1. Differences under Rule 103, R.A.
No. 9048 and Rule 108 4.16.2. Grounds for
change of name
4.17. Absentees

4.17.1. Purpose of the rule

4.17.2. Who may file; when to file
4.18. Cancellation or correction of entries
in the Civil Registry
4.18.1. Entries subject to cancellation or
correction under Rule 108, in relation
to R.A. No. 9048
4.19. Appeals in special proceedings
4.19.1. Judgments and orders for which
appeal may be taken 4.19.2. When to
appeal
4.19.3. Modes of appeal
4.19.4. Rule on advance distribution

5. Criminal Procedure
5.1. General matters
5.1.1. Distinguish jurisdiction over subject
matter from jurisdiction over person of
the accused
5.1.2. Requisites for exercise of criminal
jurisdiction
5.1.3. Jurisdiction of criminal courts
5.1.4. When injunction may be issued to
restrain criminal prosecution
5.2. Prosecution of offenses
5.2.1. Criminal actions, how instituted
5.2.2. Who may file them, crimes that
cannot be prosecuted de officio
5.2.3. Criminal actions, when enjoined
5.2.4. Control of prosecution
5.2.5. Sufficiency of complaint or
information
5.2.6. Designation of offense
5.2.7. Cause of the accusation
5.2.8. Duplicity of the offense; exception
5.2.9. Amendment or substitution of
complaint or information
5.2.10. Venue of criminal actions
5.2.11. Intervention of offended party
5.3. Prosecution of civil action
5.3.1. Rule on implied institution of civil
action with criminal action
5.3.2. When civil action may proceed
independently
5.3.3. When separate civil action is
suspended
5.3.4. Effect of death of the accused or
convict on civil action
5.3.5. Prejudicial question
5.3.6. Rule on filing fees in civil action
deemed instituted with the criminal action
5.4. Preliminary investigation
5.4.1. Nature of right
5.4.2. Purposes of preliminary
investigation

5.4.3. Who may conduct determination of

existence of probable cause
5.4.4. Resolution of investigation
prosecutor
5.4.5. Review
5.4.6. When warrant of arrest may issue
5.4.7. Cases not requiring a preliminary
investigation
5.4.8. Remedies of accused if there was no
preliminary investigation
5.4.9. Inquest
5.5. Arrest
5.5.1. Arrest, how made
5.5.2. Arrest without warrant, when lawful
5.5.3. Method of arrest
a) By officer with warrant
b) By officer without warrant
c) By private person
5.5.4. Requisites of a valid warrant of
arrest
5.5.5. Determination of probable cause for
issuance of warrant of arrest
5.5.6. Distinguish probable cause of fiscal
from that of a judge
5.6 Bail
5.6.1. Nature
5.6.2. When a matter of right; exceptions
5.6.3. When a matter of discretion
5.6.4. Hearing of application for bail in
capital offenses
5.6.5. Guidelines in fixing amount of bail
5.6.6. Bail when not required
5.6.7. Increase or reduction of bail
5.6.8. Forfeiture and cancellation of bail
5.6.9. Application not a bar to objections
in illegal arrest, lack of or
irregular preliminary investigation
5.6.10. Hold departure order & Bureau of
Immigration watchlist
5.7 Rights of the accused
5.7.1. Rights of accused at the trial
5.7.2. Rights of persons under custodial
investigation
5.8 Arraignment and plea
5.8.1. Arraignment and plea, how made
5.8.2. When should plea of not guilty be
entered
5.8.3. When may accused enter a plea of
guilty to a lesser offense
5.8.4. Accused pleads guilty to capital
offense, what the court should do
5.8.5. Searching inquiry
5.8.6. Improvident plea
5.8.7. Grounds for suspension of
arraignment

5.9 Motion to quash

5.9.1. Grounds
5.9.2. Distinguish from demurrer to
evidence
5.9.3. Effects of sustaining the motion to
quash
5.9.4. Exception to the rule that sustaining
the motion is not a bar to
another prosecution
5.9.5. Double jeopardy
5.9.6. Provisional dismissal
5.10. Pre-trial
5.10.1. Matters to be considered during
pre-trial
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
b) Relevance of evidence and collateral
matters
c) Multiple admissibility
d) Conditional admissibility
e) Curative admissibility
f) Direct and circumstantial evidence
g) Positive and negative evidence
h) Competent and credible evidence
6.1.7. Burden of proof and burden of
evidence

6.1.8. Presumptions
a) Conclusive presumptions
b) Disputable presumptions
6.1.9. Liberal construction of the rules of
evidence
6.1.10. Quantum of evidence (weight and
sufficiency of evidence)
a) Proof beyond reasonable doubt
b) Preponderance of evidence
c) Substantial evidence
d) Clear and convincing evidence
6.2. Judicial notice and judicial admissions
6.2.1. What need not be proved
6.2.2. Matters of judicial notice
a) Mandatory
b) Discretionary
6.2.3. Judicial admissions
a) Effect of judicial admissions
b) How judicial admissions may be
contradicted
6.2.4. Judicial notice of foreign laws, law of
nations and municipal ordinance
6.3. Object (real) evidence
6.3.1. Nature of object evidence
6.3.2. Requisites for admissibility
6.3.3. Categories of object evidence
6.3.4. Demonstrative evidence
6.3.5. View of an object or scene
6.3.6. Chain of custody, in relation to
Section 21 of the Comprehensive
Dangerous Drugs Act of 2002
6.3.7. Rule on DNA Evidence (A.M. No. 0611-5-SC)
a) Meaning of DNA
b) Applicable for DNA testing order
c) Post-conviction DNA testing; remedy
d) Assessment of probative value of DNA
evidence and admissibility
e) Rules on evaluation of reliability of the
DNA testing methodology
6.4. Documentary evidence
6.4.1. Meaning of documentary evidence
6.4.2. Requisites for admissibility
6.4.3. Best Evidence Rule
a) Meaning of the rule
b) When applicable
c) Meaning of original
d) Requisites for introduction of secondary
evidence
6.4.4. Rules on Electronic Evidence (A.M.
No. 01-7-01-SC)
a) Scope; coverage; meaning of electronic
evidence; electronic data message
b) Probative value of electronic documents
or evidentiary weight; method of proof

c) Authentication of electronic documents

and electronic signatures
d) Electronic documents vis-a-vis the
hearsay rule
e) Audio, photographic, video and
ephemeral evidence
6.4.5. Parol Evidence Rule
a) Application of the parol evidence rule
b) When parol evidence can be introduced
c) Distinctions between the best evidence
rule and parol evidence rule
6.4.6. Authentication and proof of
documents
a) Meaning of authentication
b) Public and private documents
c) When a private writing requires
authentication; proof of a private writing
d) When evidence of authenticity of a
private writing is not required
(ancient documents)
e) How to prove genuineness of a
handwriting
f) Public documents as evidence; proof of
official record
g) Attestation of a copy
h) Public record of a public document
i) Proof of lack of record
j) How a judicial record is impeached
k) Proof of notarial documents
l) How to explain alterations in a
document
m) Documentary evidence in an unofficial
language
6.5. Testimonial evidence
6.5.1. Qualifications of a witness
6.5.2. Competency versus credibility of a
witness
6.5.3. Disqualifications of witnesses
a) By reason of mental capacity or
immaturity
b) By reason of marriage
c) By reason of death or insanity of
adverse party
d) By reason of privileged communications
6.5.4. Examination of a witness
a) Rights and obligations of a witness
b) Order in the examination of an
individual witness
i. Direct examination
ii. Cross examination
iii. Re-direct examination
iv. Re-cross examination
v. Recalling the witness
c) Leading and misleading questions

d) Methods of impeachment of adverse

partys witness
e) How the witness is impeached by
evidence of inconsistent statements
(laying the predicate)
f) Evidence of the good character of a
witness g) Judicial Affidavit Rule (A.M. No.
12-8-8-SC)
6.5.5. Admissions and confessions
a) Res inter alios acta rule
b) Admission by a party
c) Admission by a third party
d) Admission by a co-partner or agent
e) Admission by a conspirator
f) Admission by privies
g) Admission by silence
h) Confessions
i) Similar acts as evidence
6.5.6. Hearsay Rule
a) Meaning of hearsay
b) Reason for exclusion of hearsay
evidence
c) Exceptions to the hearsay rule
i. Dying declaration
ii. Declaration against interest
iii. Act or declaration about pedigree
iv. Family reputation or tradition regarding
pedigree
v. Common reputation
vi. Part of the res gestae
vii. Entries in the course of business
viii. Entries in official records
ix. Commercial lists and the like
x. Learned treaties
xi. Testimony or deposition at a former
trial
6.5.7. Opinion rule
a) Opinion of expert witness
b) Opinion of ordinary witness
6.5.8. Character evidence
a) Criminal cases
b) Civil cases
6.5.9. Rule on Examination of a Child
Witness (A.M. No. 004-07-SC)
a) Applicability of the rule
b) Meaning of child witness
c) Competency of a child witness
d) Examination of a child witness
e) Live-link TV testimony of a child witness
f) Videotaped deposition of a child witness
g) Hearsay exception in child abuse cases
h) Sexual abuse shield rule
i) Protective orders
6.6. Offer and objection
6.6.1. Offer of evidence

6.6.2.
6.6.3.
6.6.4.
6.6.5.
6.6.6.
6.6.7.

When to make an offer

Objection
Repetition of an objection
Ruling
Striking out of an answer
Tender of excluded evidence

7. Revised Rules on Summary

Procedure
7.1. Cases covered by the rule
7.2. Effect of failure to answer
7.3. Preliminary conference and
appearances of parties

8. Katarungang Pambarangay
Law (P.D. No. 1508; R.A. 7610,
as amended)

8.1. Cases covered

8.2. Subject matter for amicable
settlement
8.3. Venue
8.4. When parties may directly go to court
8.5. Execution
8.6. Repudiation

9. Rule of Procedure for Small

Claims Cases (A.M. No. 08-8-7SC)
9.1. Scope and applicability of the rule
9.2. Commencement of small claims
action; response
9.3. Prohibited pleadings and motions
9.4. Appearances
9.5. Hearing; duty of the judge
9.6. Finality of judgment

10. Rules of Procedure for

Environmental Cases (A.M. No.
09-6-8-SC)
10.1. Scope and applicability of the rule
10.2. Civil procedure
10.2.1. Prohibition against temporary
restraining order and preliminary
injunction
10.2.2. Pre-trial conference; consent
decree
10.2.3. Prohibited pleadings and motions
10.2.4. Temporary Environmental
Protection Order (TEPO)
10.2.5. Judgment and execution; reliefs in
a citizens suit
10.2.6. Permanent Environmental
Protection Order; writ of continuing
mandamus 10.2.7. Strategic lawsuit
against public participation
10.3. Special proceedings
10.3.1. Writ of Kalikasan

10.3.2. Prohibited pleadings and motions

10.3.3. Discovery measures
10.3.4. Writ of continuing mandamus
10.4. Criminal procedure
10.4.1. Who may file
10.4.2. Institution of criminal and civil
action
10.4.3. Arrest without warrant, when valid
10.2.4. Strategic lawsuit against public
participation
10.4.5. Procedure in the custody and
disposition of seized items 10.4.6. Bail
10.4.7. Arraignment and plea
10.4.8. Pre-trial
10.4.9. Subsidiary liabilities
10.5. Evidence
10.5.1. Precautionary principle
10.5.2. Documentary evidence

11. Judicial Affidavit Rule (A.M.

No. 12-8-8-SC)
11.1. Scope and where applicable
11.2 Contents and Procedure
11.3 Application to criminal actions
11.4 Effect of non-compliance
11.5 Effect on other rules

4. Sanctions for practice or appearance

without authority
a) Lawyers without authority
b) Persons not lawyers
5. Public officials and practice of law
a) Prohibition or disqualification of former
government attorneys
b) Public officials who cannot practice law
or with restrictions
6. Lawyers authorized to represent the
government

LEGAL AND JUDICIAL

ETHICS

7. Lawyers oath
B. Duties and responsibilities of a lawyer
1. To society

2015 BAR EXAMINATIONS

a) Respect for law and legal processes

I. LEGAL ETHICS
b) Efficient and convenient legal services
A. Practice of law (Rule 138)
1. Concept
a) Privilege
b) Profession, not business
2. Qualifications
3. Appearance of non-lawyers

c) True, honest, fair, dignified and

objective information on legal services
d) Participation in the improvement and
reforms in the legal system
e) Participation in legal education program
2. To the legal profession

a) Law student practice (Rule 138-A)

a) Integrated Bar of the Philippines (Rule

139-A)

b) Non-lawyers in courts

(i) Membership and dues

c) Non-lawyers in administrative tribunals

b) Upholding the dignity and integrity of

the profession

d) Proceedings where lawyers are

prohibited from appearing

c) Courtesy, fairness and candor towards

professional colleagues

c) Clients moneys and properties

(i) Fiduciary relationship

d) No assistance in unauthorized practice

of law

(ii) Commingling of funds

3. To the courts

(iii) Delivery of funds

a) Candor, fairness and good faith towards

the courts

(iv) Borrowing or lending

d) Fidelity to clients cause

b) Respect for courts and judicial officers

e) Competence and diligence
c) Assistance in the speedy and efficient
administration of justice
d) Reliance on merits of his cause and
avoidance of any impropriety which tends
to influence or gives the appearance of
influence upon the courts
4. To the clients
a) Availability of service without
discrimination
(i) Services regardless of a persons status
(ii) Services as counsel de officio
(iii) Valid grounds for refusal
b) Candor, fairness and loyalty to clients
(i) Confidentiality rule
(ii) Privileged communications
(iii) Conflict of interest
(iv) Candid and honest advice to clients
(v) Compliance with laws
(vi) Concurrent practice of another
profession

(i) Adequate protection

(ii) Negligence
(iii) Collaborating counsel
(iv) Duty to apprise client
f) Representation with zeal within legal
bounds
(i) Use of fair and honest means
(ii) Clients fraud
(iii) Procedure in handling the case
g) Attorneys fees
(i) Acceptance fees
(ii) Contingency fee arrangements
(iii) Attorneys liens
(iv) Fees and controversies with clients
(v) Concepts of attorneys fees
(a) Ordinary concept
(b) Extraordinary concept

h) Preservation of clients confidences

F. Notarial Practice (A. M. No. 02-8-13-SC,

as amended)

(i) Prohibited disclosures and use

1. Qualifications of notary public
(ii) Disclosure, when allowed
2.Term of office of notary public
i) Withdrawal of services
3. Powers and limitations
C. Suspension, disbarment and discipline
of lawyers (Rule 139-B, Rules of Court)

4. Notarial register

1. Nature and characteristics of

disciplinary actions against lawyers

5. Jurisdiction of notary public and place of

notarization 6. Revocation of commission

a) Sui generis

7. Competent evidence of identity

b) Prescription

8. Sanctions

2. Grounds

G. Canons of Professional Ethics

3. Proceedings

II. JUDICIAL ETHICS

4. Discipline of Filipino lawyers practicing

abroad

A. Sources

D. Readmission to the Bar

1. New Code of Judicial Conduct for the

Philippine Judiciary (Bangalore Draft)

1. Lawyers who have been suspended

2. Code of Judicial Conduct

2. Lawyers who have been disbarred

B. Qualities

3. Lawyers who have been repatriated

1. Independence

E. Mandatory Continuing Legal Education

2. Integrity

1. Purpose

3. Impartiality

2. Requirements

4. Propriety

3. Compliance

5. Equality

4. Exemptions

6. Competence and diligence

5. Sanctions

C. Discipline of members of the Judiciary

6. Bar Matter 2012, Rule on Mandatory

Legal Aid Service

1. Members of the Supreme Court

a) Impeachment

3. Persons authorized to collect legal fees

b) Ethical Lessons from Former Chief

Justice Coronas Impeachment

H. Costs
1. Recovery of costs (Rule 142)

2. Lower court judges and justices of the

Court of Appeals and Sandiganbayan (Rule
140)

a) Prevailing party
b) Dismissed appeal or action

3. Grounds
c) Frivolous appeal
4. Impeachment (ethical aspects)
d) False allegations
5. Sanctions imposed by the Supreme
Court on erring members of the Judiciary
D. Disqualification of Justices and Judges
(Rule 137)
1. Compulsory
2. Voluntary
E. Powers and Duties of Courts and Judicial
Officers (Rule 135)
F. Court Records and General Duties of
Clerks and Stenographer (Rule 136)
G. Legal Fees (Rule 141)
1. Manner of payment
2. Fees in lien

e) Non-appearance of witness