2022 BAR EXAMINATION Remedial Law I

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I Lebron, a Makati resident, obtained a Php 350,000.00 loan from a bank secured by a real estate mortgage (REM) over his lot located in Quezon City with an assessment value of Php 500,000.00. Lebron failed to pay despite written demands. The bank intends to file an action for judicial foreclosure of the REM, Where should the action for judicial foreclosure of the REM be filed in which court? Explain briefly. II Asya, Inc. sued Kobe a resident of Bukidnon. To serve summons, the sheriff waited in the lobby of Makati Hotel (MH), where Kobe stays whenever he is in Manila. The sheriff failed to serve the summons Kobe left the hotel for an emergency. Hours later, the sheriff asked the front desk about Kobe’s whereabouts and his room number. The hotel refused to disclose on grounds of confidentiality. The sheriff tried again the next day, but Kobe was in

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2022 BAR EXAMINATION Remedial Law II (with Basic Tax Remedies) and Legal Ethics

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I [This item has five questions.] Assume that you received an adverse decision and filed a motion for reconsideration which was denied. Give the reglementary periods for filing the following: (a) Notice to appeal to the Court of Appeals(b) Petition for Certiorari under Rule 65(c) Petition for Review to the Court of Appeals under Rule 42(d) Petition for Review on Certiorari to the Supreme Court under Rule 45(e) Petition for Cetiorari under Rule 64 II [This item has two questions.] Fides filed a case before the Regional Trial Court (RTC) questioning the authority of the local government unit (LGU) to assess real property taxes (RPT) on a certain property she owns. She also prayed for a writ of preliminary injunction (WPI) to restrain the LGU from collecting the RPT. The LGU moved to dismiss Fide’s case arguing that since the matter involves RPT, her remedy was to file an appeal

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2022 BAR EXAMINATION Criminal Law

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I Police officer John ran after Randy who had just killed Willy in John’s presence. John fired at Randy in an attempt to stop him in his tracks. In response, Randy fired back at John, hitting him. John was seriously wounded but survived due to timely medical assistance. Randy was then charged with Frustrated Homicide. During the trial, Randy claimed self-defense. Is Randy’s claim of self-defense tenable? Explain briefly. II Moe, Curly, and Larry were drinking and singing inside a karaoke bar when suddenly, Buboy entered the bar and without warning, immediately shot all three of them using a caliber .45 pistol. Thereafter, Buboy ran out of the bar to escape. Moe, Curly, and Larry died instantly due to gunshot wounds in their heads and bodies. With the help of eyewitnesses, Buboy was arrested. After the inquest, the prosecutor charged Buboy with three counts of Homicide. Do you agree with

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2022 BAR EXAMINATION Labor Law and Social Legislation

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I Kotse Corp. operates a mobile phone application “Kotse PH” that allows users to book private cars in demand to their destination, and matches them with nearby available “driver-partners.” The destination is only made known to the driver-partners when the users boarded the vehicle. Kotse Corp. has an accreditation process for its driver-partners who are required to submit bio-data, professional driver’s license, and negative drug test result, as well as pass an exam on road safety. After accreditation, the driver-partners are free to choose their own work hours but Kotse Corp. requires them to complete at least a total 40 hours per week or else the driver’s share in the fare will be reduced. The fare is determined by the application software depending on distance, time, and the demand for rides. The fare is paid by the user or passenger through the application and Kotse Corp. remits the driver’s share

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2022 BAR EXAMINATION Political and International Law (With Related Tax Principles)

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I A police officer saw Harvey urinating in public. A local ordinance imposes a Php 500.00 fine for urinating in public. The officer shouted at Harvey: “That is against the law!” Harvey sarcastically answered: “NO, this is against the wall!” Then and there, the police officer arrested him and brought him to the police station. At the police station, Harvey was frisked and was found in possession of an unlicensed .38 caliber revolver loaded with five live ammunition. He was subsequently charged with Qualify Illegal Possession of Firearms. When the prosecution offered in evidence the unlicensed firearms and ammunition, the defense objected on the ground that the pieces of evidence are products of illegal search and seizure. The prosecution contended that the pieces of evidence were lawfully seized after valid warrantless search incidental to a lawful arrest.  Was the search and seizure valid? Explain briefly. II Pedro was the accused

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2022 BAR EXAMINATION Commercial Law

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I Samson Manufacturing, Inc. insured its own goods with Delilah Insurance for Php 2,000,000.00. The same goods were insured by Alibaba Shipping Co. with Assured Corp. for the same amount pursuant to its contract of carriage with Samson Manufacturing, Inc. Both policies warranted that no other insurance exists, and in case another insurance does exist, such would not void either policy, but in no case should the claim exceed the total amount of Php 2,000,000.00 at the time of loss. Is this a case of double insurance? Explain briefly. II [This item has two questions.] Muviel obtained a life insurance policy from X Insurance Corp. Muviel underwent a medical examination and was certified as qualified to be insured. Unknown to X Insurance Corp., Muviel had a mild stroke some years earlier. The insurance policy expressly provided that any misrepresentation in the questionnaire filled up by Muviel for the issuance of

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2022 BAR EXAMINATIONS Civil Law II

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I [This item has two questions.] Pepe and Pilar are adjoining lot owners. Suppose Pepe’s lot is titled and without his knowledge, it was encroached upon by Pilar whose lot is untitled but who honestly believed that the encroacher portion, where she built a small bungalow house, is still within her property. (a) Is Pilar a builder in good faith? Discuss Pepe’s right as against Pilar. Explain briefly. (b) Suppose it is Pilar’s lot that is titled and Pepe’s lot is untitled, would Pilar be a builder in good faith? Discuss Pepe’s right as against Pilar. Explain briefly. II [This item has two questions.] Thea, Vanessa, and Sophia are siblings who are co-workers of a 600-sq. m. parcel of land covered by TCT No. 12345 situated along Bangkal Road, Makati City. Thea decided to sell her share, an undivided 200-sq. m. portion of the property, to Alyssa, a Filipina nurse

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REVENUE REGULATIONS NO. 11-2023

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Issued on September 14,2023 prescribing the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment (WG) pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended. 

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Revenue Memorandum Circular No. 91-2023

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All registered export and domestic enterprises that will continue to avail of their existing tax incentives subject to Sections 1,2 and 3 of this Rule, may continue to enjoy the duty exemption, VAT exemption on importation, and VAT zero-rating on local purchases as provided in their respective IPA registrations; Provided, that registered export enterprises as defined under section 293(E) of the Act whose income Tax-Based incentives have expired, may continue to enjoy VAT zero-rating on local purchases until electronic sales reporting system of the bureau of internal revenue under Section 237-A of the Act is fully operational, or until the expiration of the transitory period referred to in Section 311(C) of the Act, whichever comes earlier; Provided, further , that an RBE classified as DME which is located inside the economic or freeport zone during the transitory period will be allowed register as a VAT Taxpayer; Provided, Finally, that the

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Registration with the SSS, PHIC, and HDMF

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Registered companies in the Philippines are required to register and submit their employees to 3 government agencies, namely, the Social Security System (SSS), Home Development Mutual Funds (HDMF), and the Philippines Health Insurance Corporation (PHIC). These government agencies handle the status of private company’s employees’ contributions and their benefits. These benefits are administered by the respective government agencies through their monthly salary basis to avoid penalties due to delay of monthly contributions. Social Security System (SSS) All private companies must apply to SSS to ensure the protection of the employees and their families as well. Companies in the Philippines must register first in order to register their employees to SSS What are the documentary requirements? Home Development Mutual Fund (HDMF) The Government Agencies are responsible for collecting contributions used for funding salary loans, housing loans, and other benefits to ensure the protection of employees and their families as well. What

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