POLITICAL LAW AND PUBLIC INTERNATIONAL LAW

MERCANTILE AND TAXATION LAWS

CIVIL LAW

POLITICAL LAW AND PUBLIC INTERNATIONAL LAW

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X. EXECUTIVE DEPARTMENT

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

B. Privileges, Inhibitions, and Disqualifications

1. Presidential Immunity

2. Executive Privilege

C. Powers of the President

1. General Executive and Administrative Powers

2. Power of Appointment

a. Process of Confirmation by the Commission on Appointments

b. Bypassed Appointments and their Effects

c. Appointments by an Acting President

d. Scope of Midnight Appointments

e. Ad-Interim Appointments

f. Disciplinary Power (Suspension and Removal)

3. Power of Control and Supervision

a. Doctrine of Qualified Political Agency

b. Executive Departments and Offices

c. Local Government Units (LGU)

4. Emergency Powers

5. Commander-in-Chief Powers

a. Calling Out Powers

b. Declaration of Martial Law and Suspension of the Privilege of the Writ of Habeas Corpus; Extension and Revocation

6. Pardoning Power

a. Scope and Limitations

b. Forms of Executive Clemency

7. Diplomatic power

a. In General

b. To Contract or Guarantee Foreign Loans

c. Entry into Treaties or International Agreements; Withdrawal and Termination

8. Powers Relative to Appropriation Measures

9. Delegated powers

10. Residual powers

11. Veto powers

D. Rules of succession

XI. JUDICIAL DEPARTMENT

A. Concept of Judicial Power

B. Judicial Review

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

1. Composition, Powers, and Functions

a. Power to Promulgate Rules

2. En Banc and Division Cases

3. Administrative Supervision Over Lower Courts

XII. THE BILL OF RIGHTS

A. Private Acts and the Bill of Rights

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

b. Strict Scrutiny Test

c. Intermediate Scrutiny Test

D. Arrests, Searches, and Seizures

1. Requisites of a Valid Warrant

2. Warrantless Arrests and Searches

3. Exclusionary Rule

E. Privacy of Communications and Correspondence

1. R.A. No. 10173 or the Data Privacy Act

2. Exclusionary Rule

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

7. Unprotected Speech; Libel and Hate Speech

8. Obscenity and Pornography

9. Privileged Communication

G. Freedom of Religion

1. Non-Establishment and Free Exercise Clauses

2. Separation of Church and State

3. Benevolent Neutrality and Conscientious Objector

4. Tests to Determine the Validity of Governmental Regulation

a. Clear and Present Danger

b. Compelling State Interest

H. Liberty of Abode and Right to Travel

1. Scope and Limitations

2. Watch-List and Hold Departure Orders

I. Right to Information

1. Executive Order No. 2, s. 2016 or Freedom of Information

2. R.A. No. 11032 or the Ease of Doing Business Act

J. Eminent Domain

1. Concept

2. Public Use

3. Just Compensation

4. Expropriation by LGUs

K. Right to Association

L. Non-Impairment of Contracts

M. Free Access to Courts and Adequate Legal Assistance

N. Custodial Investigation

1. Requisites of a Valid Waiver and the Exclusionary Rule

2. The Rights of Persons Arrested, Detained or Under Custodial Investigation under R.A. No. 7438

O. Rights of the Accused

1. Criminal Due Process

2. Bail

3. Presumption of Innocence

4. Right to Counsel

5. Trial in Absentia

P. Right to Speedy Trial and Speedy Disposition of Cases

Q. Right Against Self-incrimination

1. Scope and Limitations

2. Immunity Statutes

R. Right Against Double Jeopardy

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

XIII. ADMINISTRATIVE LAW

A. General Principles

B. Administrative Agencies

C. Powers of Administrative Agencies

1. Quasi-Legislative or Rule-Making Power

a. Kinds of Administrative Rules and Regulations

b. Requisites for Validity

2. Quasi-Judicial or 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

XIV. ELECTION LAW

A. Suffrage

1. Qualifications and Disqualification of Voters

2. Registration and Deactivation of Voters

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

c. Nuisance Candidates

d. Duties of the Commission on Elections (COMELEC)

3. Ministerial Duty of COMELEC to Receive Certificates of Candidacy

4. Effect of Filing of Certificate of Candidacy

5. Eligibility and Material Misrepresentation

6. Withdrawal of Certificates of Candidacy

7. Effects of Denial and Cancellation of Certificate of Candidacy due to Material Misrepresentation

8. Substitution of Candidates

9. Nuisance Candidates and Effects of Declaration of Nuisance Candidacy

10. Disqualification of Candidates; Effects

C. Campaign

1. Premature Campaigning

2. Prohibited Contributions

3. Lawful and Prohibited Election Propaganda

4. Limitations on Expenses

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

6. Quo Warranto

7. Recall

E. Prosecution of Election Offenses [Exclude: Penal Provisions]

XV. LAW ON LOCAL GOVERNMENTS

A. Public Corporations

1. Concept; Distinguished from Government-Owned or Controlled Corporations

2. Corporate Powers of LGUs

3. Classifications

a. Quasi-Corporations

b. Municipal Corporations

i. Elements

ii. Nature and Functions

iii. Requisites for Creation, Conversion, Division, Merger or Dissolution

B. Principles of Local Autonomy

C. Autonomous Regions and their Relation to the National Government

D. LGUs

1. Powers

a. Police Power

b. Eminent Domain

c. Taxing Power

d. Closure and Opening of Roads

e. Local Legislation

f. Corporate Powers

g. Ultra Vires Acts

2. Liability of LGUs

3. Settlement of Boundary Disputes

4. Vacancies and Succession of Local Officials

5. Recall

6. Term Limits

E. Local Elective and Appointive Officials

XVI. PUBLIC INTERNATIONAL LAW

A. Concepts

B. Relationship Between International and Philippine Domestic Law

C. Sources of International Law

1. International Court of Justice Statute

2. Effect of United Nations Declarations, Security Council Resolutions

3. Effect of Actions of Organs of International Organizations Created by Treaty

D. Subjects of International Law

1. States

2. International Organizations

3. Individuals

4. Others

E. Jurisdiction of States

1. Basis of Jurisdiction

a. Territoriality Principle

b. Nationality Principle and Statelessness

c. Protective Principle

d. Universality Principle

e. Passive Personality Principle

2. Exemptions from Jurisdiction

a. Act of State Doctrine

b. International Organizations and their Officers

c. Diplomatic and Consular Law

F. Nationality and Statelessness

G. General Principles of Treaty Law

H. Doctrine of State Responsibility

I. Refugees

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

1. Categories of Armed Conflicts

a. International Armed Conflicts

b. Internal or Non-international Armed Conflict

c. War of National Liberation

d. Dispute Resolution

2. War Crimes, Genocide, and Other Crimes Against Humanity

3. The Role of the International Criminal Court

M. Judicial and Arbitral Settlement

1. International Court of Justice

2. Permanent Court of Arbitration

3. Peaceful Settlement of International Disputes

4. Use of Force Short of War

5. War and Neutrality

a. Treatment of Civilians

b. Prisoners of War

N. Law of the Sea

1. International Tribunal for the Law of the Sea

2. Freedom of Navigation

3. Maritime and Territorial Disputes

O. International Environmental Law

1. Principle 21 of Stockholm Declaration

2. Precautionary Principle

XVII. STRATEGIC PLAN FOR JUDICIAL INNOVATIONS 2022- 2027

A. Challenges

B. Four Guiding Principles

C. Three Outcomes and Activities

MERCANTILE AND TAXATION LAWS

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I. BUSINESS ORGANIZATIONS

Republic Act No. 11232

A. Corporations

1. General Principles

a. Nature and Attributes

b. Nationality of Corporations

i. Control Test

ii. Grandfather Rule

c. Doctrine of Separate Juridical Personality

d. Doctrine of Piercing the Corporate Veil

e. Trust Fund Doctrine

2. Kinds of Corporation

a. Stock Corporation

b. Non-Stock Corporation

c. Close Corporation

d. Educational Corporations

e. Religious Corporation

f. One Person Corporation

3. Incorporation and Organization

a. Number and Qualifications of Incorporators

b. Capitalization

c. Corporate Term

d. Classification of Shares

e. Articles of Incorporation, Corporate Name, and Commencement of Corporate Existence

f. By-Laws

g. Corporate Officers

h. De Facto Corporation

i. Corporation by Estoppel

4. Directors, Trustees, and Officers

a. Qualifications and Disqualifications

b. Elections

c. Independent Directors

d. Term, Holdover, and Removal

e. Vacancy

f. Voting Requirements

g. Duties, Liability, and Dealings of Directors

h. Doctrine of Centralized Management

i. Business Judgment Rule

j. Doctrine of Apparent Authority

k. Doctrine of Ratification or Estoppel

5. Powers of Corporations; Incidental Powers; Ultra Vires Doctrine

6. Stockholders and Members

a. Doctrine of Equality of Shares

b. Participation in Management; Voting Requirements

c. Proprietary Rights

i. Right to Dividends

ii. Right to Inspection

iii. Pre-emptive Right

iv. Appraisal Right

d. Derivative Suit; Intra-corporate Suit

e. Delinquency

f. Certificate of Stock

7. Mergers, Consolidations, and Acquisitions

a. Asset Only Transfer

b. Business Enterprise Transfer

8. Corporate Dissolution and Liquidation

9. Foreign Corporations

a. Personality to Sue and Suability

b. Republic Act (R.A.) No. 7042, as amended by R.A. Nos. 8179 and 11647 or the Foreign Investments Act

i. “Doing Business in the Philippines”

ii. Registration Requirement

iii. Nationalized Activities and the Negative List

B. Partnerships

1. General Provisions

a. Definition and Separate Juridical Personality

b. Rules to Determine Existence

c. Separate Juridical Personality

d. Partnership by Estoppel

e. Kinds of Partnership

2. Obligations of Partners among Themselves

3. Property Rights of Partners

4. Obligations of Partnership; Obligations of Partners to Third Persons

5. Dissolution and Winding Up

II. INSURANCE

Presidential Decree No.612, as amended by Republic Act No.10607

A. Concept of Insurance

B. Insurable Interest

C. Concealment

D. Representation

E. Policy

F. Warranties

G. Premium

H. Loss

I. Notice and Proof of Loss

J. Double Insurance; Overinsurance

K. Reinsurance

III. TRANSPORTATION

Civil Code

A. General Principles of Common Carriers

1. Common Carrier vs. Private Carrier

2. Diligence Required

3. Vigilance over Goods

4. Safety of Passengers

IV. BANKING

A. Secrecy of Bank Deposits (R.A. No.1405 and R.A. No.6426, as amended)

1. Prohibited Acts

2. Exceptions from Coverage

3. Garnishment of Deposits, including Foreign Deposits

B. General Banking Law (R.A. No.8791)

1. Nature of Bank Funds and Bank Deposits

2. Required Diligence of Banks

3. Prohibited Transactions by Bank Directors, Officers, and Employees

C. Philippine Deposit Insurance Corporation (R.A. No.3591, as amended by R.A. Nos.9576, 10846, and 11840)

1. Definition of Insured Deposit

2. Deposit Insurance Coverage

3. Splitting of Deposits

D. Anti-Money Laundering Act (R.A. No.9160, as amended by R.A. Nos.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

a. How Committed

b. Predicate Crimes/Unlawful Activity

7. Authority to Inquire, Freezing, and Forfeiture

V. INTELLECTUAL PROPERTY

Republic Act No.8293, as amended

A. Patents

1. Patentable vs. Non-patentable Inventions

2. Ownership of a Patent

3. Rights and Limitations of Patent Owner

4. Patent Infringement

5. Cancellation

B. Trademarks

1. Marks vs. Collective Marks vs. Trade Names

2. Non-Registrable Marks

3. Ownership, Registration, and Duration

C. Copyrights

1. Copyrightable Works

2. Non-Copyrightable Works

3. Rights Conferred by Copyright

4. Ownership of a Copyright

5. Limitations on Copyright

6. Copyright Infringement

VI. SECURED TRANSACTIONS

A. R.A. No.11057 or the Personal Property Security Act

1. Definitions and Scope

2. Creation of Security Interest

3. Perfection of Security Interest

a. Registration

b. Possession

c. Control

VII. OTHER SPECIAL LAWS AND RULES

A. R.A. No.10142 or the Financial Rehabilitation and Insolvency Act

1. Definition of Insolvent

2. Rehabilitation

a. Key Concepts

b. Effects of Commencement Order and Exceptions

c. Cram Down Effect

3. Liquidation and Effects of Liquidation Order

4. Suspension of Payments

B. R.A. No.10173 or the Data Privacy Act

1. Personal vs. Sensitive Personal Information

2. Scope

3. Processing of Personal and Sensitive Personal Information; Lawful Basis

4. General Data Privacy Principles

5. Rights of Data Subject

C. R.A. No.8792 or the Electronic Commerce Act

1. Legal Recognition of Electronic Data Messages, Documents, and Signatures

2. Lawful Access and Obligation of Confidentiality

D. Commonwealth Act No.146 as amended by R.A. No.11659 or the Public Service Act

VIII. TAXATION LAW

A. General Principles

1. Concept and Definition of Taxation

2. Inherent and Constitutional Limitations of Taxation

3. Requisites of a Valid Tax

4. Lifeblood Doctrine; Manifestations; Prohibition on Compensation and Set-off, Impact, Effect

5. Authority of Congress, Secretary of Finance, Commissioner of Internal Revenue (CIR)

6. Construction and Interpretation of Tax Laws, Rules, and Regulations

7. Double Taxation

a. Direct Duplicate Taxation

b. Indirect Duplicate Taxation

c. Mitigants

i. Tax Exemption

ii. Tax Credit

iii. Tax Deduction

iv. Tax Discount

v. Reciprocity Principle

8. Escape from Taxation

a. Shifting of Tax Burden

b. Tax Avoidance

c. Tax Evasion

9. Tax Exemption

a. Nature – Exempt Person vs. Exempt Transaction

b. Express or Implied

c. Contractual

d. Construction of Tax Exemption Laws

e. Revocation

10. Compromise and Tax Amnesty

11. Taxpayer’s Suit: Rationale and Requisites

B. National Internal Revenue Code of 1997 (NIRC), as amended by R.A. No. 10963, or the Tax Reform for Acceleration and Inclusion (TRAIN) Law Taxes and R.A. No. 11976 or the Ease of Paying Taxes Act

1. Income Tax

a. Nature and General Principles

i. Criteria in Imposing Philippine Income Tax

ii. Types of Philippine Income Taxes

iii. Kinds of Taxpayers – Individual, Corporations, Trusts, Estate

(a) Individual vs. Corporate Income Taxation – Schedular vs. Flat Rate

(b) Income Tax on Special Corporations

b. Income

i. Definition

ii. Realization and Recognition of Income

iii. Taxability of Income

iv. Income Sources

(a) Compensation Income

(b) Professional Income

(c) Income from Business

(1) Active vs. Passive Income

(d) Income from Dealings in Property

(1) Capital vs. Ordinary Asset

(e) Situs of Income Taxation

(f) Gross Income vs. Net Income vs. Taxable Income

(1) Tax Deductions vs. Tax Credits

(2) Optional Standard Deduction

(g) Withholding Taxes

(1) Rationale

(2) Creditable vs. Withholding Taxes

(3) Duties of a Withholding Agent

2. Value-Added Tax (VAT)

a. Concept and Elements of VATable Transactions

b. Impact and Incidence of Tax

c. Destination Principle; Cross-Border Doctrine

d. Transactions Deemed Sale Subject to VAT

e. Zero-Rated Transactions

f. VAT Exempt Persons vs. VAT Exempt Transactions

g. Input and Output Tax

h. Tax Refund or Tax Credit

3. Tax Remedies

a. General Concepts

i. Tax Deficiency vs. Tax Delinquency

ii. Tax Evasion

b. Civil Penalties

i. Deficiency Interest and Delinquency Interest

ii. Surcharge

iii. Compromise Penalty

c. Assessment Process

i. Letter of Authority

ii. Submission of Supporting Documents by taxpayer

iii. Notice of Discrepancy

iv. Issuance of Preliminary Assessment Notice

v. Issuance of Formal letter of Demand/Final Assessment Notice

a. Prescriptive Period for Assessment

(1) False Returns vs. Fraudulent Returns vs. Non Filing Returns

b. Suspension of the Running of Statute of Limitations

d. Collection Process

i. Requisites

ii. Prescriptive Periods

e. Taxpayers Remedies

i. Protesting an Assessment

a. Period to File Protest

b. Effect of Failure to File Protest

ii. Submission of Supporting Documents by Taxpayer

iii. Decision of the Commissioner on the Protest

a. Period to Act Upon or Decide on Protest Filed

b. Remedies of the Taxpayer in case the CIR Denies the Protest or Fails to Act on the Protest

c. Effect of Failure to Appeal

iv. Compromise and Abatement of Taxes

v. Recovery of Tax Erroneously or Illegally Collected

a. Grounds, Requisites, and Period for Filing a Claim for Refund or Issuance of a Tax Credit Certificate

b. Proper Party to File Claim for Refund or Tax Credit

f. Government Remedies

i. Administrative Remedies

a. Tax Lien

b. Distraint and Levy

c. Forfeiture of Real Property

d. Suspension of Business Operation

ii. Judicial Remedies

a. Civil Action

b. Criminal Action

c. Non-Availability of Injunction on Collection

IX. STRATEGIC PLAN FOR JUDICIAL INNOVATIONS 2022-2027

A. Challenges

B. Four Guiding Principles

C. Three Outcomes and Activities

CIVIL LAW

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