2019 BAR EXAMINATIONS LABOR LAW AND SOCIAL LEGISLATION

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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

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2019 BAR EXAMINATIONS POLITICAL AND INTERNATIONAL LAW

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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

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6 Items That May Prolong Company Registration of Foreign Investors in Ph

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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

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CTA: Parents donation to daughter on nullified marriage taxable

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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

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2018 Civil Law BAR Examination Questions

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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,

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2018 Taxation Law BAR Examination Questions

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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

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2018 Labor Law BAR Examination Questions

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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

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2018 Political Law BAR Examination Questions

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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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3 Reforms on Documentary Stamp Tax (DST) under TRAIN RA 10963 Philippines

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By: Garry S. Pagaspas, CPA Documentary stamp tax (DST) in the Philippines is generally, a tax imposed on the exercise of certain rights to enter into specific transactions, acts, and deeds relative to business or dealings or properties as manifested by related documents and papers. These are imposed under Sections 173 to 201, Title VII of National Internal Revenue Code of 1997 (RA 8424), as last amended by Republic Act No. 10963 or Tax Reform for Acceleration and Inclusion (TRAIN) Package I that has been effective January 1, 2018. Tax reforms on documentary stamp tax (DST) in the Philippines under TRAIN or RA 10963 is implemented by Revenue Regulations No. 4-2018 (RR 4-2018) dated December 19, 2018 and effective 15 days from publication at the Official Gazette or at a newspaper of general circulation. RR 4-2018 has been published at the Manila Bulletin last January 18, 2018 and its 15th

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6 Common Employee Classifications in Philippines as to Security of Tenure

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By: Deeryl Jade L. Bantilan Philippines has its own distinctive rules related to employment as compared to other countries. Philippines adopts a pro-labor policy relative to labor protection and guaranteed security of tenure. In the Philippines, employers cannot just simply terminate employees, unless, for just and authorized causes as enumerated in the Labor Code of the Philippines, and upon the prescribed due process in terminating employee in the Philippines in contrast to foreign countries where their rules allow employment at will of employer. Violation of such security of tenure could mean illegal dismissal that may entail liability for backwages, reinstatement, damages, and other monetary award. This article would discuss the 6 common employee classification as to security of tenure in the Philippines for your easy reference on termination of employer-employee relationship in the Philippines. 1. Probationary Employment in the Philippines Probationary employment in the Philippines is like a tentative employment

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