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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Revenue Memorandum Circular No. 109-2023

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The documentary requirements for the following registration-related transactions can be submitted electronically to the concerned Revenue District Offices (RDOs) via the TRRA Portal:  To use the TRRA, taxpayer-applicants shall access the TRRA Portal through the BIR eServices icon at https://www.bir.gov.ph/ and follow the procedures below.  Originally published at GPP CPAs website.

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Revenue Memorandum Circular No. 86-2023

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Circularizing the List of Qualified Personal Equity and Retirement Account (PERA) Eligible Products Duly Approved by the Securities and Exchange Commission  Under Section 9 of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008 and its implementing Revenue Regulations (RR) No 17-2011 as amended, all income earned from the investments and reinvestments of the maximum amount allowed by the said Act is tax exempt provided the said PERA investment products have been duly approved by the concerned Regulatory Authority.  Attached are the Lists of PERA Eligible Products duly approved by the Securities and Exchange Commission (SEC) as confirmed in its letter dated February 21, 2023, together with its detailed Annexes which are composed of the following:  Annex A – Government Securities (e.g., Treasury Bills and Treasury Bonds)Annex B – Securities issued by the Banko Sentral ng Pilipinas (BSP) BillsAnnex C – Corporate

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Revenue Memorandum Circular No. 79-2023

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Availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS)  This Circular is issued to announce the availability of the following BIR Forms in the Electronic Filing and Payment System (eFPS):  BIR Form No.  Description  Deadline of Filing/Payment  1600-PT  Monthly Remittance Return of Other Percentage Taxes Withheld  On or before the 10th day of the month following the month in which withholding was made.  1600-VT  Monthly Remittance Return of Value-Added Tax Withheld  On or before the 10th day of the month following the month in which withholding was made.  1602Q  Quarterly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.  Not later than the last day of the month not following the close of the quarter during with withholding was made.  1603Q  Quarterly Remittance Return of Final Income Taxes Withheld on Fringe

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NPC 101: How to Register with the National Privacy Commission

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As we live in a modern world, where everything you see is digital. Everyone needs to be up to date and must conform to the new rules and regulations of the world. And as everything now can be seen online, be it pictures, videos, music, anything, all can be looked up on the internet. That is why the rights of individuals over their personal data and enforcing the responsibilities of entities who process them are being acknowledged in the Data Privacy Act of 2012. From then an independent body was created under RA No. 10173 or the Data Privacy Act of 2012 which is the National Privacy Commission or NPC. It is mandated to monitor and ensure compliance of the country with international standards set for data protection. The Commission safeguards the fundamental human right of every individual to privacy, particularly information privacy while ensuring the free flow of information

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