Day 1 - Poli + Comm - Digital Version Syllabus

Exa
Day 1
Political Law and Public
International Law(15%)
Commercial and
Taxation Laws (2O%)
This reviewer belongs to

Sharlyn Joy Toga
Personal Reviewer of SJT
PART ONE: POLITICAL
POLITICAL LAW AND PUBLIC LAW...................3 Administrative Law 40
INTERNATIONAL LAW (15%)..................3
POWERS AND STRUCTURES OF III. Election Law............................42
GOVERNMENT............................................3 IV. Local Government..................46
I. Preliminary Concepts...................3 PART TWO: PUBLIC INTERNATIONAL
II. Legislative Department............6 LAW................................................................50
III. Executive Department............11 I. Sources of Obligations...............50
IV. Judicial Department................17 II. International Legal Person 52
V. Constitutional Commissions III. Jurisdictio=n............................53
(COMELEC, COA, CSC)...................19 IV. International Responsibility 56
THE CITIZEN IN RELATION TO THE V. Dispute Resolution.................58
STATE............................................................20 COMMERCIAL AND TAXATION LAWS
I. Citizenship...................................20 (20%) .............................................................. 61
II. Bill of Rights.............................21 PART ONE: COMMERCIAL LAW..........61
III. Social Justice and Human I. Business Organizations==.........61
Rights...................................................33 II. Banking Laws..............................86
IV. Education, Science, III. Insurance Law.........................90
Technology, Arts, Culture, and
Sports...................................................33 IV. Transportation Law................94
NATIONAL ECONOMY AND V. Intellectual Property Code

PATRIMONY...............................................34 (R.A. No. 8293)...................................98
I. Regalian Doctrine.......................34 VI. Electronic Commerce Act (R.A.

No. 8792)............................................105
II. Public Trust Doctrine.................34
VII. Foreign Investments Act (RA
III. Nationalist and Citizenship 7042, as amended by RA 11647).....106
Requirement Provisions....................34
VIII. Public Service Act
IV. Exploration, Development, and (Commonwealth Act No. (CA) 146,
Utilization of Natural Resources.....34 as amended by RA 11659)...............108
V. Acquisition, Ownership, and PART TWO: TAXATION LAW..............109
Transfer of Public and Private Lands
34 I. General Principles....................109
VI. Concept of Ancestral Domain II. National Taxation.....................112

(Including Ancestral Lands).............34 III. Local Taxation.......................127
VII. Practice of Professions............35 IV. Judicial Remedies..................133
LAW ON PUBLIC OFFICERS,
ADMINISTRATIVE LAW, ELECTION
LAW, AND LOCAL GOVERNMENT....35
I. Law on Public Officers...............35
II.
POLITICAL LAW
AND PUBLIC
INTERNATIONAL LAW
1
2
SYLLABUS FOR THE 2023 BAR EXAMINATIONS
POLITICAL LAW AND PUBLIC INTERNATIONAL LAW (15%)
NOTE: All Bar candidates should be guided that only laws, rules, issuances, and
jurisprudence pertinent to the topics in this syllabus as of June 30, 2022 are examinable
materials within the coverage of the 2023 Bar Examinations.
PART ONE: POLITICAL LAW
POWERS AND STRUCTURES OF GOVERNMENT
I. Preliminary Concepts
A. Nature of a Constitution
1. Parts
2. Manner of Interpretation (Self-Executing and Non-Executing

Character)
3. Process of Change (Amendments and Revisions)
3
B. The Philippines as a State
1. Elements (People, Territory, Government, and Capacity to Enter into

Relations with Other States)
2. Distinction Between Internal and External Self-Determination
C. Fundamental Powers of the State
1. Police Power
2. Eminent Domain
3. Taxation
4
a) Constitutional Exemption Principles
D. Relevance of the Declaration of Principles and State Policies
E. Dynamics Among the Branches of Government
1. Separation of Powers
2. System of Checks and Balances
3. Delegation of Powers
F. State Immunity
5
1. Basis
2. Exceptions
G. The National Territory
1. Scope (Terrestrial, Aerial, and Fluvial Domains)
2. Archipelagic Doctrine
II. Legislative Department
A. Nature of Legislative Power
1. Derivative and Delegated Power
6
2. Plenary Character
3. Limitations
a) Substantive - Bill of Rights
b) Procedural - Manner of Passage and Form of Bills
4. Law-Making Distinguished from Law-Execution
a) Filling-Up Details
b) Ascertainment of Facts
5. Exceptions to Non-Delegability
7
a) Local Governments
b) Presidential Power in Times of War and National Emergency,

Including Martial Law and in a Revolutionary Context
c) Fixing Tariff Rates, Quotas, and Other Duties
6. Legislative Power of the People Through Initiative and Referendum
B. Bicameral Congress
1. Senate
2. House of Representatives
8
a) District Representatives and Mechanics of Apportionment
b) Party-List System
C. Legislative Privileges, Disclosure of Financial and Business Affairs,

Prohibitions, Inhibitions, and Disqualifications
D. Quorum and Voting Majorities
E. Discipline of Members
F. Process of Law-Making
1. Function of the Bicameral Conference Committee
9
2. Limitations on Legislative Power
a) Limitations on Revenue, Appropriations, and Tariff
b) Presidential Veto and Congressional Override
G. Rules on Appropriation and Re-Alignment
H. Electoral Tribunals and Commission on Appointments
1. Composition
2. Powers and Jurisdiction
10
I. Powers of Congress
1. Legislative Inquiries and the Oversight Functions
2. Non-Legislative
a) Informing Function
b) Power of Impeachment
III. Executive Department
A. Nature of Executive Power
11
1. In Relation to the Implementation of Laws (Including Delegated

Powers)
2. Express or Implied (Including the Faithful Execution of Laws and

Residual Powers)
B. Concept of Presidential Immunity
1. Conduct Covered
2. Waiver and Exceptions
C. Concept of Executive Privilege
1. Types
12
2. Who May Invoke
D. Qualifications, Election, Term of the President and Vice-President, and

Rules on Succession
E. Other Privileges, Inhibitions, and Disqualifications
F. Powers of the President
1. Executive and Administrative Powers
2. Power of Appointment
a) Process of Confirmation by the Commission
13
b) By-Passed Appointments and their Effects
c) Appointments by an Acting President
d) Scope of Midnight Appointments
e) Recess of Ad-Interim Appointments
f) Power of Removal
3. Power of Control and Supervision
a) Doctrine of Qualified Political Agency
14
b) Executive Departments and Offices
c) Local Government Units
4. Emergency Powers
5. Commander-in-Chief Powers
a) Calling Out Powers
b) Declaration of Martial Law and the Suspension of the

Privilege of the Writ of Habeas Corpus (Including Extension of
Period)
6. Pardoning Powers
15
a) Scope and Limitations
b) Forms of Executive Clemency
7. Foreign Relations Powers
a) In General
b) To Contract or Guarantee Foreign Loans
c) Entry into Treaties or International Agreements
8. Powers Relative to Appropriation Measures
16
9. Veto Powers
IV. Judicial Department
A. Concept of Judicial Power
B. Judicial Review
1. Requisites
2. Political Questions Doctrine
3. Moot Questions
4. Operative Fact Doctrine
17
C. Judicial Independence and Fiscal Autonomy
D. Appointments to the Judiciary
1. Qualifications of Members
2. Judicial and Bar Council
a) Composition
b) Powers
E. The Supreme Court
18
1. Composition, Powers, and Functions
2. En Banc and Division Cases
3. Administrative Supervision Over Lower Courts
4. Original and Appellate Jurisdiction
V. Constitutional Commissions (COMELEC, COA, CSC)
A. Constitutional Safeguards to Ensure Independence of Commissions
B. Common Provisions
C. Powers, Functions, and Jurisdiction
19
D. Composition and Qualifications of Members
E. Prohibited Offices and Interests
F. Judicial Review of Final Orders, Resolutions, and Decisions
1. Rendered in the Exercise of Quasi-Judicial Functions
2. Rendered in the Exercise of Administrative Functions
THE CITIZEN IN RELATION TO THE STATE
I. Citizenship
20
A. Who are Filipinos
B. Modes of Acquiring Citizenship
C. Loss and Re-Acquisition of Philippine Citizenship
D. Dual Citizenship and Dual Allegiance
E. Foundlings
1. Foundling Recognition and Protection Act (RA 11767)
II. Bill of Rights
A. Private Acts and the Bill of Rights
21
B. Due Process
1. Procedural and Substantive
2. Void-for-Vagueness
3. Judicial and Administrative Due Process
C. Equal Protection
1. Requisites for Valid Classification
2. Standards of Judicial Review
a) Rational Basis Test
22
b) Strict Scrutiny test
c) Intermediate Scrutiny Test
D. Arrests, Searches, and Seizures
1. Requisites of a Valid Warrant
a) Arrest Warrant
b) Search Warrant
2. Warrantless Arrests and Detention
23
3. Warrantless Searches
4. Administrative Arrests
5. Exclusionary Rule
E. Privacy of Communications and Correspondence
1. Private and Public Communications
2. When Intrusion is Allowed
3. Exclusionary Rule
24
F. Freedom of Speech and Expression
1. Prior Restraint and Subsequent Punishment
2. Content-Based and Content-Neutral Regulations
3. Facial Challenges and Overbreadth Doctrine
4. Tests to Determine the Validity of Governmental Regulation
5. State Regulation of Different Types of Mass Media
6. Commercial Speech
25
7. Unprotected Speech
G. Freedom of Religion
1. Non-Establishment and Free Exercise Clauses
2. Benevolent Neutrality and Conscientious Objector
3. Tests to Determine the Validity of Governmental Regulation
a) Clear and Present Danger
b) Compelling State Interest
26
H. Liberty of Abode and Right to Travel
1. Scope and Limitations
2. Watch-List and Hold Departure Orders
I. Right to Information
J. Eminent Domain
1. Concept
27
2. Public Use
3. Just Compensation
4. Expropriation by Local Government Units
K. Right to Association
L. Non-Impairment of Contracts
28
M. Free Access to Courts and Adequate Legal Assistance
N. Custodial Investigation
1. Meaning of Custodial Investigation
2. Rights of a Person Under Custodial Investigation
3. Requisites of a Valid Waiver
4. Exclusionary Doctrine
O. Rights of the Accused
29
1. Criminal Due Process
2. Bail
3. Presumption of Innocence
4. Right to be Heard
5. Right to Counsel
6. Right to be Informed of the Nature and Cause of Accusation
7. Right to Speedy, Impartial and Public Trial
30
8. Right of Confrontation
9. Right to Compulsory Processes
10. Trial in Absentia
P. Right to Speedy Trial and Speedy Disposition of Cases
Q. Right Against Self-Incrimination
2. Immunity Statutes
31
R. Right Against Double Jeopardy
1. Requisites and Limitations
S. Right Against Involuntary Servitude
T. Right Against Excessive Fines, and Cruel and Inhuman Punishments
U. Non-Imprisonment for Debts
V. Ex Post Facto Laws and Bills of Attainder
W. Writs of Habeas Corpus, Kalikasan, Habeas Data, and Amparo
32
III. Social Justice and Human Rights
A. Concept of Social Justice
B. Economic, Social, and Cultural Rights
C. Commission on Human Rights
1. Powers and Functions
IV. Education, Science, Technology, Arts, Culture, and Sports
A. Academic Freedom
33
NATIONAL ECONOMY AND PATRIMONY
I. Regalian Doctrine
II. Public Trust Doctrine

[See Maynilad Water Services, Inc. v. Secretary of the DENR, G.R. No. 202897 and
companion cases, August 6, 2019]
III. Nationalist and Citizenship Requirement Provisions
IV. Exploration, Development, and Utilization of Natural Resources
V. Acquisition, Ownership, and Transfer of Public and Private Lands
VI. Concept of Ancestral Domain (Including Ancestral Lands)
34
VII. Practice of Professions
LAW ON PUBLIC OFFICERS, ADMINISTRATIVE LAW, ELECTION LAW,

AND LOCAL GOVERNMENT
I. 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
35
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
36
J. Distinguish: De Facto and De Jure Officers
K. Termination of Official Relation
1. Involuntary Retirement [See Re: Letter of Mrs. Ma. Cristina Roco

Corona, AM. No. 20-07-10-SC, January 12, 2021]
L. The Civil Service
1. Scope
2. Appointments to the Civil Service
3. Personnel Actions
37
M. Accountability of Public Officers
1. Types of Accountability
a) Administrative
b) Criminal
2. Discipline
a) Grounds
b) Jurisdiction
38
c) Dismissal, Preventive Suspension, Reinstatement and Back

Salaries
d) Condonation Doctrine
3. Impeachment v. Quo Warranto [See Re: Letter of Mrs. Ma. Cristina

Roco Corona, AM. No. 20-07-10-SC, January 12, 2021]
4. The Ombudsman and the Office of the Special Prosecutor [Sections 5

to 14, Article XI of the 1987 Constitution in relation to R.A. No. 6770,
otherwise known as “The Ombudsman Act of 1989”]
a) Functions
b) Judicial Review in Administrative Proceedings
39
c) Judicial Review in Penal Proceedings
5. The Sandiganbayan
N. Term Limits
II. Administrative Law
A. General Principles
B. Administrative Agencies
C. Powers of Administrative Agencies
40
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
41
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
III. Election Law
A. Suffrage
1. Qualifications and Disqualification of Voters
2. Registration and Deactivation of Voters
42
3. Inclusion and Exclusion Proceedings
4. Local and Overseas Absentee Voting
5. Detainee Voting
B. Candidacy
1. Qualifications and Disqualifications of Candidates
2. Filing of Certificates of Candidacy
a) Effect of Filing
b) Substitution and Withdrawal of Candidates
43
c) Nuisance Candidates
d) Duties of the Commission on Elections (COMELEC)
C. Campaign
1. Premature Campaigning
2. Prohibited Contributions
3. Lawful and Prohibited Election Propaganda
4. Limitations on Expenses
44
5. Statement of Contributions and Expenses
D. Remedies and Jurisdiction
1. Petition to Deny Due Course or Cancel a Certificate of Candidacy
2. Petition for Disqualification
3. Failure of Election, Call for Special Election
4. Pre-Proclamation Controversy
5. Election Protest
45
6. Quo Warranto
a) COMELEC
b) Senate Electoral Tribunal (SET)
c) House of Representatives Electoral Tribunal (HRET) 7. Recall
E. Prosecution of Election Offenses [Exclude: Penal Provisions]
IV. Local Government
46
A. Public Corporations
1. Concept; Distinguished from Government-Owned or Controlled

Corporations
2. Classifications
a) Quasi-Corporations
b) Municipal Corporations
(1) Elements
(2) Nature and Functions
47
(3) Requisites for Creation, Conversion, Division, Merger or

Dissolution
B. Principles of Local Autonomy
C. Autonomous Regions and Their Relation to the National Government
D. Local Government Unit (LGU)
1. Powers
a) Police Power
b) Eminent Domain
48
c) Taxing Power
d) Closure and Opening of Roads
e) Legislative Power
(1) Requisites of Valid Ordinance
(2) Local Initiative and Referendum
f) Corporate Powers
g) Ultra Vires Acts
2. Liability of LGUs
49
3. Settlement of Boundary Disputes
4. Vacancies and Succession of Local Officials
5. Recall
6. Term Limits
PART TWO: PUBLIC INTERNATIONAL LAW
I. Sources of Obligations
A. Treaties
1. Concept of Jus Cogens (Peremptory Norms of International Law)
50
2. Reservations, Withdrawal, Termination, and Rebus Sic Stantibus
B. Customary International Law
1. Elements
2. Obligations Erga
Omnes
C. General Principles of Law
D. Application of International Law by Domestic Courts
1. Monism
2. Dualism
51
3. Inverted Monism
4. Harmonization
II. International Legal Person
A. States
1. Elements
2. Recognition of States and Governments
B. Non-State Entities
52
C. International Organizations
D. Status of Individuals and Corporations
III.Jurisdiction
A. Basis of Jurisdiction
1. Territoriality Principle
2. Nationality Principle
3. Protective Principle
53
4. Passive Personality Principle
B. Title to Territory
C. Adjacent Maritime Seas
1. Territorial Sea
2. Contiguous Zone
3. Exclusive Economic Zone
4. Continental Shelf
54
D. Jurisdiction Over Persons and Economic Activity
1. Criminal Jurisdiction
a) General Theory
b) Extradition
2. Civil Jurisdiction
3. Immunity from Jurisdiction
a) Sovereign Immunity
55
b) Diplomatic and Consular Immunity
4. Areas Not Subject to Jurisdiction of Individual States
a) High Seas
b) Deep Seabed
c) Outer Space
IV. International Responsibility
A. Concept of Imputability of Internationally Wrongful Act or Omission
56
B. Reparation
C. International Protection of Human Rights (Including Refugees and Stateless

Persons)
1. Remedies Under Treaty-Based Mechanisms
D. International Minimum Standard and National Treatment (Including

Expropriation of Foreign-Owned Properties)
E. Environmental Harm
1. Precautionary Principle
F. International Claims
57
V. Dispute Resolution
A. Legality of the Use of Force
B. Concept of International and Non-International Armed Conflicts
1. The Role of the International Criminal Court
C. Judicial and Arbitral Settlement
1. International Court of Justice
2. Permanent Court of Arbitration
NOTHING FOLLOWS
58
COMMERCIAL AND
TAXATION LAWS
59
60
SYLLABUS FOR THE 2023 BAR EXAMINATIONS
COMMERCIAL AND TAXATION LAWS (20%)
NOTE: All Bar candidates should be guided that only laws, rules, issuances, and
jurisprudence pertinent to the topics in this syllabus as of June 30, 2022 are examinable
materials within the coverage of the 2023 Bar Examinations.
Computations under Taxation Law shall be excluded from the coverage.
PART ONE: COMMERCIAL LAW
I. Business Organizations
A. Partnerships
1. General Provisions
a) Definition, Elements, and Characteristics
b) Rules to Determine Existence
61
c) Partnership Term
d) Partnership by Estoppel
e) Partnership as Distinguished from Joint Venture
f) Professional Partnership
g) Management
2. Rights and Obligations of Partnership and Partners
a) Rights and Obligations of the Partnership
62
b) Obligations of Partners Among Themselves
c) Obligations of Partnership/Partners to Third Persons
3. Dissolution and Winding Up
4. Limited Partnership
B. Corporations
1. Definition of Corporation
2. Classes of Corporations
63
3. Nationality of Corporations
a) Control Test
b) Grandfather Rule
4. Corporate Juridical Entity
a) Doctrine of Separate Juridical Personality
b) Doctrine of Piercing the Corporate Veil
5. Capital Structure
64
a) Number and Qualifications of Incorporators
b) Subscription Requirements
c) Corporate Term
d) Classification of Shares
6. Incorporation and Organization
a) Promoter
(1) Liability of Promoter
65
(2) Liability of Corporation for Promoter’s Contracts
b) Subscription Contract
c) Pre-Incorporation Subscription Agreements
d) Consideration for Stocks
e) Articles of Incorporation
(1) Contents
(2) Non-Amendable Items
66
f) Corporate Name and Limitations on its Use
g) Registration, Incorporation, and Commencement of Corporate

Existence
h) Election of Directors or Trustees
i) Adoption of By-Laws
(1) Contents of By-Laws
(2) Binding Effects
(3) Amendments
67
j) Effects of Non-Use of Corporate Charter
7. Corporate Powers
a) General Powers; Theory of General Capacity
b) Specific Powers; Theory of Specific Capacity
c) Power to Extend or Shorten Corporate Term
d) Power to Increase or Decrease Capital Stock or Incur, Create,

Increase Bonded Indebtedness
68
e) Power to Deny Pre-Emptive Rights
f) Power to Sell or Dispose Corporate Assets
g) Power to Acquire Own Shares
h) Power to Invest Corporate Funds in Another Corporation or

Business
i) Power to Declare Dividends
j) Power to Enter into Management Contract
k) Doctrine of Individuality of Subscription
69
l) Doctrine of Equality of Shares
m) Ultra Vires Doctrine
n) Trust Fund Doctrine
8. Stockholders and Members
a) Fundamental Rights of a Stockholder
b) Participation in Management
(1) Proxy
70
(2) Voting Trust
(3) Cases When Stockholders’ Action is Required
(4) Manner of Voting
c) Proprietary Rights
(1) Rights to Dividends
(2) Appraisal Right
(3) Right to Inspect
71
(4) Preemptive Right
(5) Right to Vote
(6) Right to Dividends
d) Remedial Rights
(1) Individual Suit
(2) Representative Suit
(3) Derivative Suit
72
e) Obligations of a Stockholder
f) Meetings
9. Board or Directors and Trustees
a) Repository of Corporate Powers
b) Tenure, Qualifications, and Disqualifications of Directors
c) Requirement of Independent Directors
d) Elections
73
e) Removal
f) Filling of Vacancies
g) Compensation
h) Disloyalty
i) Business Judgment Rule
j) Solidary Liabilities for Damages
k) Personal Liabilities
74
l) Responsibility for Crimes
m) Special Fact Doctrine
n) Inside Information
o) Contracts
(1) By Self-Dealing Directors With the Corporation
(2) Between Corporations With Interlocking Directors
10. Capital Affairs
75
a) Certificate of Stock
(1) Nature of the Certificate
(2) Uncertificated Shares
(3) Negotiability; Requirements for Valid Transfer of Stocks
(4) Issuance
(5) Stock and Transfer Book
(6) Situs of the Shares of Stock
76
b) Watered Stocks
(1) Definition
(2) Liability of Directors for Watered Stocks
(3) Trust Fund Doctrine for Liability for Watered Stocks
c) Payment of Balance of Subscription
(1) Call by Board of Directors
(2) Notice Requirement
77
d) Sale of Delinquent Shares
(1) Effect of Delinquency
(2) Call by Resolution of the Board of Directors
e) Alienation of Shares
(1) Allowable Restrictions on the Sale of Shares
(2) Requisites of a Valid Transfer
f) Corporate Books and Records
78
(1) Right to Inspect Corporate Records
(2) Effect of Refusal to Inspect Corporate Records
11. Dissolution and Liquidation
a) Modes of Dissolution
(1) Voluntary Dissolution
(2) Involuntary Dissolution
b) Methods of Liquidation
79
(1) By the Corporation Itself
(2) Conveyance to a Trustee Within a Three-Year Period
(3) By Management Committee or Rehabilitation Receiver
(4) Liquidation after Three Years
12. Other Corporations
a) Close Corporations
(1) Characteristics
80
(2) Validity of Restrictions on Transfer of Shares
(3) Preemptive Right
(4) Amendment of Articles of Incorporation
b) Non-Stock Corporations
(1) Definition
(2) Treatment of Profits
c) Educational Corporations
81
d) Religious Corporations
(1) Corporation Sole
(2) Religious Societies
e) One Person Corporations
(1) Excepted Corporations
(2) Capital Stock Requirement
(3) Articles of Incorporation and By-Laws
82
(4) Corporate Name
(5) Corporate Structure and Officers
(6) Nominee
(7) Liability
(8) Conversion of Corporation to One Person Corporations and

Vice-Versa
f) Foreign Corporations
(1) Bases of Authority Over Foreign Corporations
83
(a) Consent
(b) Doctrine of “Doing Business”
(2) Necessity of a License to Do Business
(a) Resident Agent
(3) Personality to Sue
(4) Suability of Foreign Corporations
(5) Instances When Unlicensed Foreign Corporations May be

Allowed to Sue (Isolated Transactions)
84
(6) Grounds for Revocation of License
13. Merger and Consolidation
a) Concept
b) Constituent Corporation vs. Consolidated Corporation
c) Plan of Merger or Consolidation
d) Articles of Merger or Consolidation
e) Effects
85
II. Banking Laws
A. New Central Bank Act (R.A. No. 7653, as amended by R.A. No. 11211)
1. State Policies
2. Monetary Board and its Powers and Functions
3. The Bangko Sentral ng Pilipinas and Banks in Distress
a) Conservatorship
b) Closure
c) Receivership
86
d) Liquidation
B. General Banking Law of 2000 (R.A. No. 8791)
1. Definition and Classification of Banks
2. Distinction of Banks from Quasi-Banks and Trust Entities
3. Nature of Bank Funds and Bank Deposits
4. Diligence Required of Banks
5. Prohibited Transactions by Bank Directors and Officers
87
6. Stipulation on Interests
C. Secrecy of Bank Deposits (R.A. No. 1405, as amended, and R.A. No. 6426, as
amended)
1. Purpose
2. Prohibited Acts
3. Deposits Covered
4. Exceptions from Coverage
5. Garnishment of Deposits, including Foreign Deposits
88
D. Anti-Money Laundering Act (R.A. No. 9160, as amended by R.A. No. 9194,
10167, 10365, 10927, and 11521)
1. Policy
2. Covered Institutions and Their Obligations
3. Covered Transactions
4. Suspicious Transactions
5. Safe Harbor Provision
6. Money Laundering (How Committed; Unlawful Activities or Predicate

Crimes)
89
7. Anti-Money Laundering Council and its Functions
8. Authority to Inquire into Bank Deposits
9. Freezing of Monetary Instrument or Property
III.Insurance Law
A. Basic Concepts
1. Elements of an Insurance Contract
2. Characteristics/Nature of Insurance Contracts
90
3. Classes of Insurance
a) Marine
b) Fire
c) Casualty
d) Suretyship
e) Life
f) Microinsurance
91
g) Compulsory Motor Vehicle Liability Insurance
h) Compulsory Insurance Coverage for Agency-Hired Workers
4. Insurable Interest
5. Double Insurance and Overinsurance
6. No Fault, Suicide, and Incontestability Clause
B. Perfection of the Insurance Contract
C. Rights and Obligations of Parties
92
1. Insurer
2. Insured
3. Beneficiary
D. Rescission of Insurance Contracts
1. Concealment
2. Misrepresentation or Omissions
3. Breach of Warranties
93
IV.Transportation Law
A. Common Carriers
1. Diligence Required of Common Carriers
2. Liabilities of Common Carriers
B. Vigilance Over Goods
1. Exempting Causes
2. Contributory Negligence
94
3. Duration of Liability
a) Actual or Constructive Liability
b) Temporary Unloading or Storage
4. Stipulation for Limitation of Liability
a) Void Stipulations
b) Limitation of Liability to Fixed Amount
c) Limitation of Liability in Absence of Declaration of Greater Value
95
5. Liability for Baggage of Passengers
a) Checked-In Baggage
b) Hand-Carried Baggage
C. Safety of Passengers
1. Void Stipulations
2. Duration of Liability
3. Liability for Acts of Others
96
a) Employees
b) Other Passengers and Strangers
4. Extent of Liability for Damages
D. The Montreal Convention of 1999
1. Applicability
2. Extent of Liability of Air Carrier
a) Death or Injury of Passenger
97
b) Lost or Delayed Baggage
V. Intellectual Property Code (R.A. No. 8293)

[Note: Exclude Implementing Rules and Regulations]
A. Patents
1. Patentable Inventions
a. Novelty
b. Inventive Step
c. Industrial Applicability
98
2. Non-Patentable Inventions
3. Ownership of a Patent
4. Right of a Patent
5. First-to-File Rule
6. Inventions Created Pursuant to a Commission
7. Right of Priority
8. Grounds for Cancellation of a Patent
99
9. Remedy of the True and Actual Inventor
10. Rights Conferred by a Patent
11. Limitations of Patent Rights
a) Prior User
b) Use by Government
12. Patent Infringement
a) Tests in Patent Infringement
100
(1) Literal Infringement
(2) Doctrine of Equivalents
b) Defenses in Action for Infringement
13. Licensing
a) Voluntary
b) Compulsory
14. Assignment and Transmission of Rights
101
B. Trademarks
1. Marks vs. Collective Marks vs. Trade Names
2. Acquisition of Ownership of Mark
3. Acquisition of Ownership of Trade Name
4. Non-Registrable Marks
5. Test to Determine Confusing Similarity Between Marks
a) Dominancy Test
102
6. Well-Known Marks
7. Rights Conferred by Registration
8. Cancellation of Registration
9. Trademark Infringement
10. Unfair Competition
C. Copyright
1. Basic Principles [Sec. 172.2, 175, and 181 only]
103
2. Copyrightable Works
a) Original Works
b) Derivative Works
3. Non-Copyrightable Works
4. Rights Conferred by a Copyright
5. Ownership of a Copyright
6. Limitations on Copyright
104
7. Doctrine of Fair Use
8. Copyright Infringement
VI.Electronic Commerce Act (R.A. No. 8792)
A. Legal Recognition of Electronic Data Messages, Documents, and Signatures
B. Presumption Relating to Electronic Signatures
C. Admissibility and Evidential Weight of Electronic Data Message or Electronic

Document
105
D. Obligation of Confidentiality
VII. Foreign Investments Act (RA 7042, as amended by RA 11647)
A. Policy of the Law [Sec. 1, RA 11647]
B. Definition of Terms [Sec. 2, RA 11647]
1. Foreign Investment
2. Doing Business
106
3. Export Enterprise
4. Domestic Market Enterprise
C. Registration of Investment of Non-Philippine Nationals [Sec. 6, RA 11647]
D. Foreign Investments in Export Enterprises [Sec. 7, RA 11647]
E. Foreign Investments in Domestic Market Enterprises [Sec. 7, RA 7042]
F. Foreign Investment Negative List [Sec. 8, RA 11647]
107
VIII. Public Service Act (Commonwealth Act No. (CA) 146, as amended by RA 11659)
A. Critical Infrastructure [Sec. 2(e), RA 11659]
B. Foreign State-Owned Enterprise [Sec. 2(g), RA 11659]
C. Public Service as Public Utility [Sec. 4, RA 11659]
D. Unlawful Acts [Sec. 9, RA 11659]
E. Powers of the President to Suspend or Prohibit Transaction or Investment [Sec. 23, RA

11659]
F. Investments by an Entity Controlled by or Acting on Behalf of the Foreign Government,

or Foreign State-owned Enterprises [Sec. 24, RA 11659]
G. Reciprocity Clause [Sec. 25, RA 11659]
108
PART TWO: TAXATION LAW
I. General Principles
A. Power of Taxation as Distinguished from Police Power and Eminent Domain
B. Inherent and Constitutional Limitations of Taxation
C. Requisites of a Valid Tax
D. Tax as Distinguished from Other Forms of Exactions
E. Kinds of Taxes
109
F. Doctrines in Taxation
1. Construction and Interpretation of Tax Laws, Rules, and Regulations
2. Prospectivity of Tax Laws
3. Imprescriptibility of Taxes
4. Double Taxation
5. Escape from Taxation
a) Shifting of Tax Burden
110
b) Tax Avoidance
c) Tax Evasion
6. Exemption from Taxation
7. Equitable Recoupment
8. Prohibition on Compensation and Set-Off
9. Compromise and Tax Amnesty
111
II. National Taxation
A. Taxing Authority
1. Jurisdiction, Power, and Functions of the Commissioner of Internal

Revenue
a) Interpreting Tax Laws and Deciding Tax Cases
b) Non-Retroactivity of Rulings
2. Rule-Making Authority of the Secretary of Finance
112
B. Income Tax
1. Definition, Nature, and General Principles
a) Criteria in Imposing Philippine Income Tax
b) Types of Philippine Income Taxes
c) Taxable Period
d) Kinds of Taxpayers
2. Income
113
a) Definition and Nature
b) When Income is Taxable
c) Tests in Determining Whether Income is Earned for Tax Purposes
(1) Realization Test
(2) Economic Benefit Test, Doctrine of Proprietary Interest
(3) Severance Test
d) Tax-Free Exchanges
114
e) Situs of Income Taxation
3. Gross Income
a) Definition
b) Concept of Income from Whatever Source Derived
c) Gross Income vs. Net Income vs. Taxable Income
d) Sources of Income Subject to Tax
(1) Compensation Income
115
(2) Fringe Benefits
(3) Professional Income
(4) Income from Business
(5) Income from Dealings in Property
(6) Passive Investment Income
(7) Annuities, Proceeds from Life Insurance or Other Types of

Insurance
(8) Prizes and Awards
116
(9) Pensions, Retirement Benefit or Separation Pay
(10) Income from Any Source
e) Exclusions
(1) Taxpayers Who May Avail
(2) Distinguished from Deductions and Tax Credits
4. Deductions from Gross Income
a) Concept as Return of Capital
117
b) Itemized Deductions vs. Optional Standard Deduction
c) Items Not Deductible
5. Income Tax on Individuals
a) Resident Citizens, Non-Resident Citizens, and Resident Aliens
(1) Inclusions and Exclusions for Taxation on Compensation

Income
(2) Taxation of Business Income/Income from Practice of

Profession
118
(3) Taxation of Passive Income
(4) Taxation of Capital Gains
(5) Capital Asset vs. Ordinary Asset
b) Income Tax on Non-Resident Aliens Engaged in Trade or Business
c) Income Tax on Non-Resident Aliens Not Engaged in Trade or

Business
d) Individual Taxpayers Exempt from Income Tax
(1) Senior Citizens
119
(2) Minimum Wage Earners
(3) Exemptions Granted Under International Agreements
6. Income Tax on Corporations
a) IncomeTax on Domestic Corporations and Resident Foreign

Corporations
(1) Branch Profit Remittance Tax
(2) Itemized Deductions vs. Optional Standard Deductions
b) Income Tax on Non-Resident Foreign Corporations
120
c) Income Tax on Special Corporations
d) Exemptions from Tax on Corporations
e) Period Within Which to File Income Tax Return of Individuals and

Corporations
f) Substituted Filing
g) Failure to File Returns
7. Withholding Taxes
a) Concept
121
b) Creditable vs. Withholding Taxes
C. Value-Added Tax (VAT)
1. Concept and Elements of VATable Transactions
2. Impact and Incidence of Tax
3. Destination Principle and Cross-Border Doctrine
4. Imposition of VAT on Transfer of Goods by Tax Exempt Persons
5. Transactions Deemed Sale Subject to VAT
122
6. Zero-Rated and Effectively Zero-Rated Sales of Goods or Properties
7. VAT-Exempt Transactions
8. Input and Output Tax
9. Tax Refund or Tax Credit
10. Filing of Returns and Payment
D. Tax Remedies Under the National Internal Revenue
1. Assessment of Internal Revenue Taxes
123
a) Procedural Due Process in Tax Assessments
b) Requisites of a Valid Assessment
c) Tax Delinquency vs. Tax Deficiency
d) Prescriptive Period for Assessment
(1) False Returns vs. Fraudulent Returns vs. Non-Filing of

Returns
(2) Suspension of the Running of Statute of Limitations
124
2. Taxpayer’s Remedies
a) Protesting an Assessment
(1) Period to File Protest
(2) Submission of Supporting Documents
(3) Effect of Failure to File Protest
(4) Action of the Commissioner on the Protest Filed
b) Compromise and Abatement of Taxes
125
c) Recovery of Tax Erroneously or Illegally

Collected
3. Government Remedies for Collection of Delinquent

Taxes
a) Requisites
b) Prescriptive Periods
4. Civil Penalties
a) Delinquency Interest and Deficiency Interest
b) Surcharge
126
c) Compromise Penalty
III.Local Taxation
A. Local Government Taxation
1. General 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
127
c) Authority to Grant Local Tax Exemptions
d) Withdrawal of Exemptions
3. Scope of Taxing Power
4. Specific Taxing Power of Local Government Units
5. Common Revenue Raising Powers
6. Community Tax
7. Common Limitations on the Taxing Powers of Local Government Units
128
8. Requirements for a Valid Tax Ordinance
a) Protest
b) Refund
c) Action before the Secretary of Justice
10. Assessment and Collection of Local Taxes
a) Remedies of Local Government Units
129
b) Prescriptive Period
B. Real Property Taxation
1. Fundamental Principles
2. Nature
3. Imposition
a) Power to Levy
b) Exemption from Real Property Tax
130
4. Appraisal and Assessment
a) Classes of Real Property
b) Assessment Based on Actual Use
5. Collection
a) Date of Accrual
b) Periods to Collect
c) Remedies of Local Government Units
131
a) Contesting an Assessment
(1) Payment Under Protest; Exceptions
b) Contesting a Valuation of Property
(1) Appeal to the Local Board of Assessment Appeals
(2) Appeal to the Central Board of Assessment Appeals
(3) Effect of Payment of Taxes
132
c) Compromise of Real Property Tax Assessment
IV. Judicial Remedies
A. Court of Tax Appeals (CTA)
1. Exclusive Original and Appellate Jurisdiction Over Civil Cases
2. Exclusive Original and Appellate Jurisdiction Over Criminal Cases
B. Procedures
1. Filing of an Action for Collection of Taxes
a) Internal Revenue Taxes
133
b) Local Taxes
2. Civil Cases
a) Who May Appeal, Mode of Appeal, and Effect of Appeal
b) Suspension of Collection of Taxes
c) Injunction Not Available to Restrain Collection
3. Criminal Cases
a) Institution and Prosecution of Criminal Action
134
b) Institution of Civil Action in Criminal Action
c) Period to Appeal
4. Appeal to the CTA En Banc
5. Petition for Review on Certiorari to the SC
NOTHING FOLLOWS
135

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NATIONAL ECONOMY AND V. Intellectual Property Code

I. Regalian Doctrine.......................34 VI. Electronic Commerce Act (R.A.

VI. Concept of Ancestral Domain II. National Taxation.....................112

SYLLABUS FOR THE 2023 BAR EXAMINATIONS

POLITICAL LAW AND PUBLIC INTERNATIONAL LAW (15%)

PART ONE: POLITICAL LAW

POWERS AND STRUCTURES OF GOVERNMENT

2. Manner of Interpretation (Self-Executing and Non-Executing

3. Process of Change (Amendments and Revisions)

B. The Philippines as a State

1. Elements (People, Territory, Government, and Capacity to Enter into

2. Distinction Between Internal and External Self-Determination

C. Fundamental Powers of the State

a) Constitutional Exemption Principles

D. Relevance of the Declaration of Principles and State Policies

E. Dynamics Among the Branches of Government

2. System of Checks and Balances

G. The National Territory

1. Scope (Terrestrial, Aerial, and Fluvial Domains)

II. Legislative Department

A. Nature of Legislative Power

1. Derivative and Delegated Power

a) Substantive - Bill of Rights

b) Procedural - Manner of Passage and Form of Bills

4. Law-Making Distinguished from Law-Execution

b) Presidential Power in Times of War and National Emergency,

c) Fixing Tariff Rates, Quotas, and Other Duties

6. Legislative Power of the People Through Initiative and Referendum

a) District Representatives and Mechanics of Apportionment

C. Legislative Privileges, Disclosure of Financial and Business Affairs,

D. Quorum and Voting Majorities

1. Function of the Bicameral Conference Committee

2. Limitations on Legislative Power

a) Limitations on Revenue, Appropriations, and Tariff

b) Presidential Veto and Congressional Override

G. Rules on Appropriation and Re-Alignment

H. Electoral Tribunals and Commission on Appointments

2. Powers and Jurisdiction

1. Legislative Inquiries and the Oversight Functions

III. Executive Department

A. Nature of Executive Power

1. In Relation to the Implementation of Laws (Including Delegated

2. Express or Implied (Including the Faithful Execution of Laws and

B. Concept of Presidential Immunity

2. Waiver and Exceptions

C. Concept of Executive Privilege

2. Who May Invoke

D. Qualifications, Election, Term of the President and Vice-President, and

E. Other Privileges, Inhibitions, and Disqualifications

F. Powers of the President

1. Executive and Administrative Powers

a) Process of Confirmation by the Commission

b) By-Passed Appointments and their Effects

c) Appointments by an Acting President

d) Scope of Midnight Appointments

e) Recess of Ad-Interim Appointments

3. Power of Control and Supervision