PART I A.1. In January 2018, Mrs. A, a married woman on her sixth (6th) month of pregnancy, was crossing a street when she was suddenly hit by a car being recklessly driven by Me. X. As a result, Mrs. A sustained serious injuries and further, suffered an unintentional abortion. Mrs. A was hospitalized for two (2) months, during which she incurred P400,000.00 in medical fees. Her expenses were all duly substantiated by official receipts. During the two (2)-month period of her confinement, she was unable to report for work and earn salary, which was established at the rate of P50,000.00 per month. Mrs. A then filed a civil case for damages against Mr. X. Based on the case filed by Mrs. A, what is the source of Mr. X’s obligation to her as a result of his acts? Explain (2%) May Mrs. A claim actual damages from Mr. X?
PART I A.1. On October 5, 2016, the Bureau of Internal Revenue (BIR) sent KLM Corp. a Final Assessment Notice (FAN), stating that after its audit pursuant to a Letter of Authority duly issued therefor, KLM Corp. had deficiency value-added and withholding taxes. Subsequently, a warrant of distraint and/or levy was issued against KLM Corp. KLM Corp. opposed the actions of the BIR on the ground that it was not accorded due process because it did not even receive a Preliminary Assessment Notice (PAN) after the BIR’s Investigation, which the BIR admitted. Distinguish a PAN from a FAN. (2%) Are the deficiency tax assessment and warrant of distraint and/or levy issued against KLM Corp. valid? Explain. (3%) A.2. For purposes of value-added tax, define, explain or distinguish the following terms: Input tax and output tax (3%) Zero-rated and effectively zero-rated transactions (3%) Destination Principle (2%) A.3. All
NOVEMBER 3, 2019 2:00 P.M. – 6:00 P.M. PART I A.1. Define, explain or distinguish the following terms: (a) Just and authorized causes (2%) (b) Seasonal and project employees (2%) (c) Strikes and lockouts (2%) (d) Bona fide occupational qualifications (2%) (e) Grievance machinery (2%) A.2. X is a member of the Social Security System (SSS). In 2015, he died without any spouse or children. Prior to the semester of his death, X had paid 36 monthly contributions. His mother, M, who had previously been receiving regular support from X, filed a claim for the latter’s death benefits. (a) Is M entitled to claim death benefits from
NOVEMBER 3, 2019 8:00 A.M. – 12:00 P.M. PART I A.1. Define the following terms: (a) Jus cogens (2%) (b) Principle of double criminality (2%) (c) Act of State doctrine (2%) (d) Precautionary principle (2%) A.2. Under the United Nations Convention on the Law of the Sea (UNCLOS), what are the rights of the Philippines within the following areas: (a) Contiguous zone (2%) (b) Exclusive economic zone (2%) A.3. The Humanitarian Services Society (HSS), an international government organization, assisted the displaced families of Tribe X who had to flee their home country in order to escape the systematic persecution conducted against them by their country’s ruling regime
By: Garry S. Pagaspas, CPA Every country has each own set of rules for documentation and process on company registration and for foreign investors registering a company or legal entity in a particular country like Philippines would be most concern on how soon he could register. Notably, Philippine government agencies are working hand-in-hand to make doing business in the Philippines easier to attract more investors. These simplifications on government processes (say, 1 day approval, or 2 days, etc.) are normally taken from the time of filing with the related government agencies and preparatory to that stage could be lots of stories to tell. In reality, processing of your company registration may prolong, in a way or another, that could be brought about by lack of familiarity of SEC documentary requirements for registration and or lack of preparation. At times, securing a seasoned professional for the purpose is a big factor
By: Garry S. Pagaspas, CPA Court of Tax Appeals (CTA) division has denied the application for refund of donor’s tax alleged to have been erroneously paid by spouses on the transfer of a condominium unit to a common child in relation to the court decision declaring their marriage null and void. In a decision of a Regional Trial Court (RTC) in Makati City sometime November 2015, it declared the marriage of spouses as null and void, and approved the “Agreement on Custody and Support and Liquidation, Dissolution, and Separation of the Property Regime”. In furtherance of the agreement, former spouses executed a Deed of Donation for the transfer of a condominium unit in favor of their common child and paid donor’s tax totaling PhP760,800.00 (each of them paying PhP380,400.00 donor’s tax in respective BIR Form Nos. 1800) for the issuance of the Certificate Authorizing Registration and transfer of the title
2018 Bar Examinations Civil Law November 11, 2018/ 8:00 A.M to 12 N.N. I Sidley and Sol were married with one (1) daughter, Solenn. Sedfrey and Sonia were another couple with one son, Sonny. Sol and Sedfrey both perished in the same plane accident. Sidley and Sonia met when the families of those who died sued the airlines and went through grief-counseling sessions. Years later, Sidley and Sonia got married. At that time, Solenn was four (4) years old and Sonny was five (5) years old. These two (2) were then brought up in the same household. Fifteen (15) years later, Solenn and Sonny developed romantic feelings towards each other, and eventually eloped. On their own and against their parent’s wishes, they procured a marriage license and got married in church. Is the marriage of Solenn ad Sonny valid, voidable, or void? (2.5%) If the marriage is defective,
2018 BAR EXAMINATION TAXATION LAW November 11, 2018/2:00P.M. to 6:00 P.M. I KM Corporation, doing business in the City of Kalookan, has been a distributor and retailer of clothing and household materials. It has been paying the City of Kalookan local taxes based on Sections 15 (Tax on Wholesalers, Distributors or Dealers) and 17 ( Tax on Retailers) of the Revenue Code of Kalookan City (Code). Subsequently, the Sangguniang Panglusod enacted an ordinance amending the Code by inserting section 21 which imposes a tax on “Businesses Subject to Excise, Value-Added and Percentage Taxes under the National Internal Revenue Code (NIRC),” at the rate 50% of 1% per annum on the gross sales and receipts on persons “ who sell goods and services in the course of trade and business,” KM Corporation paid the taxes due under Section 21 under protest, claiming that (a) local government units could not impose a
2018 BAR EXAMINATIONS LABOR LAW November 4, 2018/2:00 P.M. – 6:00 P.M. I Narciso filed a complaint against Norte University for the payment of retirement benefits after having been a part-time professional lecturer in the same school since 1974. Narciso taught for two semesters and a summer term for the school year 1974-1975, took a leave of absence from 1975 to 1977, and resumed teaching until 2003. Since then, his contract has been renewed at the start of every semester and summer, until November 2005 when he was told that he can no longer teach because he was already 75 years old. Norte University also denied Narciso’s claim for retirement benefits stating that only full-time permanent faculty, who have served for at least five years immediately preceding the termination of their employment, can avail themselves of post-employment benefits. As part-time faculty member, Narciso did not acquire permanent employment status
2018 BAR EXAMINATIONS POLITICAL AND INTERNATIONAL LAW November 4, 2018 / 8:00 A.M. – 12:00 N.N I. Congress enacted a law to provide Filipinos, especially the poor and the marginalized, access and information to a full range of modern family planning methods, including contraceptives, intrauterine devices, injectibles, non-abortifant hormonal contraceptives, and family planning products and supplies, but prohibited abortion. To ensure its objectives, the law made it mandatory for health providers to provide information on the full range of modern family planning methods, supplies and services, for schools to provide reproductive health education, for non-governmental medical practitioners to render mandatory 48 hours pro bono reproductive health services as a condition to Philhealth accreditation, and for couples desiring to marry to attend family planning seminar prior to the issuance of marriage license. It also punishes certain acts of refusals to carry out its mandates. The spouses Aguiluz, both Roman Catholics, filed
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