PART 1
A.1.
Define/distinguish the following terms:
A.2.
Mr. X has always been infatuated with Ms. Y. Scored by Ms. Y’s disregard for his feelings towards her, Mr. X came up with a plan to abduct Ms. Y in order to have carnal knowledge of her with the help of his buddies, A, B, and C.
On the day decided to carry out the plan, and while surreptitiously waiting for Ms. Y, C had a change of heart and left. This notwithstanding, Mr. X, A and B continued with the plan and abducted Ms. Y by forcefully taking her to a deserted house away from the city. There, Mr. X restrained Ms. Y’s arms, while A held her legs apart. B stood as a lookout. Mr. X was then able to have carnal knowledge of Ms. Y, who was resisting throughout the entire ordeal.
Consequently, Mr. X was charged with the crime of Forcible Abduction under the Revised Penal Code.
A.3.
Mr. O, a 75-year old retiree who has been a widower for the last ten (10) years, believed that, at past 70, he is licensed to engaged in voyeurism to satisfy his lustful desires. If not peeping into his neighbors’ room through his powerful single-cylinder telescope, he would trail young, shapely girls along the hallways and corridors of shopping malls. While going up the escalator, he stayed a step behind a mini-skirted, 20-year old, and, in the heat of the moment, put his hand on her left buttock and massaged it.
The girl screamed and hollered for help. Mr. O was thus apprehended and charged with Acts of Lasciviousness under Article 336 of the Revised Penal Code. Mr. O’s counsel, however, claimed that Mr. O should only be charged with the crime of Unjust Vexation.
Is the contention of Mr. O’s counsel tenable? Explain. (2.5%)
In dire need of money, Mr. R decided to steal from his next-door neighbor, Mrs. V. On the night of May 5, 2010, Mr. R proceeded with his plan and entered Mrs. V’s bedroom by breaking one of the windows from the outside. Finding Mrs. V sound asleep, he silently foraged through her cabinet, and stashed all the bundles of cash and jewelries he could find.
As Mr. R was about to leave, he heard Mrs. V shout, “Stop or I will shoot you!”, and when he turned around, he saw Mrs. V cocking a rifle which was pointed at him. Fearing for his life, Mr. R then lunged at Mrs. V and was able to wrest the gun away from her. Thereafter, Mr. R shot Mrs. V, which resulted in her death. Mr. R’s deeds were discovered on the very same night as he was seen by law enforcement authorities fleeing the crime scene.
A.5.
In August 2018, B entered into a contract with S for the purchase of the latter’s second-hand car in the amount of P400,00.00, payable in two (2) equal monthly installments. Simultaneous with the signing of the contract and S’s turnover of the car keys, B executed, issued and delivered (2) post-dated checks, all payable to S, with the assurance that they will all be honored on their respective maturity dates.
However, all two (2) checks were dishonored for being drawn against insufficient funds. Consequently, notices therefor were duly issued to and received by B, but this notwithstanding, no payment arrangements were made by him. Further, upon S’s investigation, it was uncovered that B’s checking account had only P50,000.00 when it was opened in June 2018 and no further deposits were made after that. S also found out that B knew fully well of such circumstance at the tome he issued the two (2) checks.
What crime/s should B be charged with and for how many counts? Explain. (5%)
A.6.
Mr. A has a long-standing feud with Mr. B. As payback for Mr. B’s numerous transgressions against him, Mr. A planned to burn down Mr. B’s rest house.
One night, Mr. A went to the rest house and started pouring gasoline on its walls. However, just as Mr. A had lit the match for burning, he was discovered by house on fire. Mr. A was then changed with Frustrated Arson.
A.7.
Mr. L is a newspaper reporter who writes about news items concerning the judiciary. Mr. L believed that members of the judiciary can be criticized and exposed for the prohibited acts that they commit virtue of the public nature of their offices. Upon receiving numerous complaints from private citizens, Mr. L released a scathing newspaper expose involving Judge G and his alleged acts constituting graft and corruption. Consequently, Mr. L was charged with the crime of Libel.
In response, Mr. L contended that truth is a valid defense in Libel and in this relation, claimed that he was only exposing the truth regarding Judge g’s misdeeds. Further, Mr. L contended that in any event, his exposé on Judge G is based on the complaints he received from private citizens, and as such, should be deemed as a mere fair commentary on a matter of public interest.
A.8.
After a successful entrapment operation by the Philippine Drug Enforcement Agency, Mr. D, a known drug pusher, was arrested on January 15, 2019 for having been caught in flagrante delicto selling a pack of shabu, a prohibited drug, to the poseur-buyer. Consequently, Mr. D was frisked by the arresting officer, and aluminum foils, plastic lighter, and another plastic sachet of shabu were obtained likewise inventoried and photographed at the place of arrest. Throughout the process, a media representative was able to witness the conduct of the marking, inventory, and photography of the seized items in the presence of Mr. D.
Mr. D was then charged with the crimes of Illegal Sale and illegal Possession of Dangerous Drugs. In defense, he lamented that the chain of custody procedure under Section 21, Article II of the Comprehensive Dangerous Drugs Act of 2002, as amended, was not followed because only a media representative was a very credible reporter and as such, presence of any other witness was unnecessary.
A.9.
X and Y approached Mayor Z and requested him to solemnize their marriage. On the day of the ceremony, X and Y proceeded to Mayor Z’s office but he was not there. Mayor Z’s chief of staff, Mr. U, however, represented that he himself can solemnize their marriage and just have Mayor Z sign the marriage certificate when the latter comes back. Consequently, upon X and Y’s assent, Mr. U solemnized the marriage, despite his lack of authority therefor.
A.10.
Distinguish Rebellion under the Revised Penal Code and Terrorism under Human Security Act of 2007. (2.5%)
-END OF PART I-
PART II
B.11.
Ms. M Malaysian visiting the Philippines, was about to depart for Hongkong via and Indonesian-registered commercial vessel. While on board the vessel which was still docked at the port of Manila, she saw her mortal enemy. Ms. A, an Australian citizen. Ms A was seated at the front portion of the cabin and was busy using her laptop, with no idea whatsoever that Ms. M was likewise onboard the ship.
Consumed by her anger towards Ms. A, Ms M stealthily approached the Australian from behind and then quickly stabbed her neck with pocketknife ,resulting in Ms. A’s immediate death. Operatives from the Philippine National Police-Maritime Command arrested Ms. M for the killing of Ms. A and thereafter , intented to charge her under the Revised Penal Code (RPC). Ms M contented that the provisions of the RPC cannot be applied and enforced against her because both she and the victim are not Filipino nationals and besides, the alleged crime was committed in an Indonesian-registered vessel.
(a) Is Ms. M’s contentions against the application of the RPC against her tenable ? Explain. (3%)
(b) Assuming that the provisions of the RPC can be applied against Ms.M what crime under the RPC should she charged with? Explain (2%)
B.12.
In November 2018, Mr N, notorious criminal,was found guilty of three(3) counts of murder and was consequently sentenced with the penalty of reclusion perpetual for each count. A month after ,he was likewise found guilty of five (5)counts of Grave Threats in a separate criminal proceeding ,and hence,meted with the penalty of prison mayor for each count.
(a) What are the respective durations of the penalties of reclusion perpetua and prison mayor?(3%)
(b) How long will Mr. N serve all his penalties of imprisonment? Explain.(2.5%)
(c) May Mr. N avail of the benefits of the Indeterminate Sentence Law with respect to his convictions for Murder and Grave Threats? Explain. (3%)
(d) Is Mr. N considered a habitual delinquent? Explain. (2.5%)
B.13
Mr. W was found guilty beyond reasonable doubt of the crime of Serious Physical Injuries, and accordingly, was sentences to suffer the penalty of imprisonment for an indeterminate period of six (6) months of arresto mayor, as minimum, to four (4) years, two (2) months and, (one (1) day of prison correccional, as maximum. He was also ordered to pay the victim actual damage in the amount of P50,000.00, with subsidiary imprisonment in case of insolvency.
Was the imposition of subsidiary imprisonment proper? Explain. (3%)
B.14
Mr. X and Mr. Y engaged in a violent fistfight which Mr. X instigated. This culminated in Mr. X left Mr Y barely breathing and almost dead. A few minutes after the incident, Mr. X immediately went to the police station to confess what he did and told the police where he left Mr. Y. Fortunately, the police rescued Mr. Y and he survived with the help of timely medical intervention. Mr. X was then charged in court with Frustrated Homicide, to which he openly confessed his guilt upon arraignment.
B. 15.
In June 2017, Mr. P was criminally charged with Qualified Theft under the Revised Penal Code. After due proceedings, the Regional Trial Court found him guilty beyond reasonable doubt, and accordingly, sentenced him to suffer the penalty of imprisonment for an indeterminate period of six (6) years and one (1) day, as minimum, fourteen (14) years and one (1) day, of reclusion temporal, as maximum, Thereafter, Mr. P applied for probation.
B.16.
Ms. E was charged with the complex crime of Estafa through Falsification of Public Documents before the trial court. Prior to her arraignment, Ms. E moved for the dismissal of the criminal case against her, pointing out that the private offended party is her biological father, and that such relationship is an absolutory cause under Article 332 of the Revised Penal Code (RPC).
B.17.
One Sunday afternoon, Mr. X, President of ABC Corp., happened to bump into the Labor Arbiter assigned to the illegal dismissal case filed by certain employees against his company. During their encounter, Mr. X promised the Labor Arbiter a luxury car in exchange for a favorable ruling. The Labor Arbiter immediately the offer and walked away.
B.18.
A typhoon destroyed the houses of many of the inhabitants of Municipality M. Accordingly, the local government passed an appropriation in the amount of P1,000,000.00 to implement a Calamity Assistance Program for the typhoon victims, and the funds therefore were eventually earmarked for the purpose. Upon the orders, however, of Mayor T of Municipality M, these funds were disbursed for the reconstruction of the municipal hall was a more pressing concern than the relief program because the vital functions of the local government would be impeded if the said structure would not be immediately fixed.
What crime did Mayor T commit under the Revised Penal Code? Explain. (2%)
B.19
Ms. L, dean of a duly recognized private school, caught K, one of her students, vandalizing one of the school’s properties. Ms. L called K’s attention and proceeded to scold him causing a crowd to gather around them. Embarrassed with the situation, K attacked Ms. L by repeatedly punching her on the face. Just as K was about to strike Ms. L again, J another student, intervened. K then turned his anger on J and also hit him repeatedly, causing physical injuries.
What crime/s did K commit under the Revised Penal Code for his act against Ms. L and J? Explain. (3%)
B.20
Mr. S, a businessman ad information technology practitioner, claimed to have devised an innovative business model. He would diligently compile a list of known personalities and entities in the fields of entertainment, arts, culture, and, sports, and acquire numerous domain names in the internet using the names of these known personalities and entities for the purpose of selling these registered domain to said personalities and entities in the future.
Does Mr. S’s “innovative business model” expose him to any criminal liability under the Cybercrime Prevention Act of 2012? If so, for what crime? Explain. (2.5%)
-END OF PART II-
PART I
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.
H and W were married in 1990. H, being a member of the Armed Forces of the Philippines (AFP), was deployed to a rebel-infested area in 1992. Since then, W has not heard from her husband, H.
One day, the AFP informed W that H has been declared missing since 1995. In consequence, W diligently pursued all available means to ascertain her husband’s whereabouts, but to no avail.
Firmly believing that H had already died, W filed a claim before the AFP in 2008 for the death benefits of missing serviceman. However, the AFP, despite being cognizant of H’s Status would not act in the claim, contending that H could not be presumed dead unless a judicial declaration to this effect is issued by the proper court.
In what instance/s is a judicial declaration of presumptive death necessary? In this case, is the contention of the AFP correct? Explain (3%)
Mr. Reyes is legally married to Mrs. Reyes. During the subsistence of their marriage, Mr. Reyes cohabited with another woman, Ms. Cruz. Out if Mr. Reyes and Ms. Cruz’s illicit relationship, a child named C was born. In C’s birth certificate, “Cruz” appears as the child surname, although Mr. Reyes expressly acknowledged C as his child.
In 2018, Mr. Reyes and Ms. Cruz ended their relationship. Mr. Reyes thereafter lodged a petition in court for parental custody and change or correction of C’s surname in the child’s birth certificate from ‘Cruz” to “Reyes.” At that time, C was only (10) years old.
A.4.
F, A Filipina married to J, Japanese, in the Philippines. After three (3) years, they had a falling out and thus, separated. Soon after, F initiated a divorce petition in Japan which was not opposed by J because under Japanese law, a grant of divorce will capacitate him to remarry. F’s divorce petition was then granted by the Japanese court with finality.
May the legal effects of the divorce decree be recognized in the Philippines, and consequently, capacitate F to remarry here? Explain (3%)
X and y were in a live-in relationship for the longest time, and were already blessed with a child, Z. They finally decide to get married on March 15, 2020. When X’s parent found about the news, they were thrilled and thus, donated in favor of Z, the family heirloom, particularly, a gold ring valued a P250,000.00, which X and Y orally accepted on behalf of their minor child. One day, X and Y got into a serious quarrel, which resulted in them setting side their marriage plans.
Name at least two (2) exclusions from the following property regimes as enumerated under the Family Code:
Believing that he owned a certain parcel of land and completely unaware of any defect in his title thereto, Mr. A started to build a house thereon. When Mr. P, the real owner of the land learned of Mr. A’s actions, Mr. P immediately demanded Mr. A to leave the premises. However, Mr. A refused to leave, and instead, asserted that as a builder in good faith, Mr. P is obliged to sell the land to him.
Mr. E leased a piece of land from Mr. F to be used for his sawmill business for a period of ten (10) years. Consequently, Mr. E placed heavy machineries thereon to be used for his aforementioned business, with the intention of removing them after the expiration of the lease period.
Are Mr. E’s heavy machineries considered real properties under the Civil Code? Explain. (3%)
Ms. U is a usufructuary of a piece of land owned by Mr. L. During the existence of the usufruct, Ms. U introduced various useful improvements on the land. Upon termination of the usufruct, Mr. L requested Ms. U to remove the said improvements, but Ms. U refused, demanding instead that Mr. L reimburse her the value of the same.
Village H and Village L are adjoining residential villages in a mountainous portion of Antipolo City, Rizal, with Village L being lower in elevation than Village H. In an effort of beautify Village H, its developer, X, Inc., constructed a clubhouse which included an Olympic-sized swimming pool and an artificial lagoon on a portion of land overlooking Village L.
During the monsoon, the continuous heavy rains caused Village H’s swimming pool and artificial lagoon to overflow, resulting into a massive spillover that damaged various properties in Village L. Aggrieved, the homeowners of Village L filed a complaint for damages against X. Inc. In defense, X, Inc. contended that pursuant to the Civil Code, Village L, as the lower estate, was obliged to receive the waters descending from Village H, the higher estate, Hence, it cannot be held liable for damages.
Is X, Inc.’s position tenable? Explain. (3%)
B.11
Mr. R is the registered owner of a parcel of and located in Cebu City covered by Transfer Certificate of Title (TCT) No. 1234 issued in 1955. Since his acquisition of the lot, Mr. R and his family had been in continuous, open, and peaceful possession thereof. Mr. R died in 1980 resulting in the land being transferred in the name of heirs, i.e. A, B, and C who become registered owners thereof as per TCT no 5678. During the entire time, said land had never been encumbered or disposed, and its possession always remained with them.
Sometime in 1999, A, B, and C wanted to build a concrete fence around the parcel of land, but they were opposed by Mrs. X, who started claiming ownership over the same property on the strength of a Deed of Absolute Sale purportedly entered into by her with Mr. R during the time that he was still alive. Aggrieved, A, B, and C intended to file a complaint for quieting of title against Mrs. X.
(a) What are the substantive requisites for the action to prosper? Do they obtain in this case? Explain. (3%)
(b) Within what period should A, B, and C file the complaint for quieting of title? Explain. (2%)
(c) Assuming that B and C are residing abroad, may A, without the knowledge of B and C, file the complaint for quieting of title on behalf of all the heirs? Explain. (2%)
B.12
D, an Overseas Filipino Worker, was on his way homme to the Philippines after working for so many years in the Middle East. He saved Php 100,000.00 in his local savings account which he intended to use to start up a business in his home country. On his flight home, tragedy struck as a suicide bomber blew up the plane. All the passengers, including D, died. He left behind his widowed mother M; his common-law wife, W, who is the mother of his twin sons, T and S; and his brother, B. He left no will, no debts, no other relatives, and no other properties except the money in his savings account.
Who are the heirs entitled to inherit D and how much should each receive? Explain. (5%)
M, single, named his sister N in his will, as a devisee over a certain parcel of land that he owned, with the obligation of preserving the land and transferring it, upon N’s death, to her illegitimate daughter O, who was then only a year old.
Is the condition imposed on N to preserve the land and to transmit it upon her death to O a valid case of fideicommissary substitution? Explain (3%)
Prior to his death, H married to W, with children X, Y, and Z, executed a Holographic will entirely written, dated, and signed by him. In his will, H instituted W, X, and Y as his heirs, and consequently, made testamentary disposition in their favor. H, however, expressly disinherited Z on the ground that the latter once filed a civil case against him in order to collect a particular sum of money he previously owed Z.
(a) Was the disinheritance of Z proper? Explain. (3%)
(b) Assuming that the disinheritance of Z was improper, how will it affect the institution of heirs and testamentary dispositions made in H’s will? Explain. (3%)
B.15
Mr. P offered to sell his Manila Polo Club shares to Ms. Q for Php2,500,000. Ms. Q accepted on the condition that their agreement will not take effect until after one year. Mr. P then acceded and both of them shook hands. Excited about the prospect of acquiring Mr. P’s shares, Ms. Q approached the former and offered to pay him an earnest money equivalent to 1% of the purchased price, which Mr. P accepted. After one year, Ms. Q approached Mr. P seeking thee enforcement of their agreement for Mr. P to sell his shares to her. Mr. P refused to honor their agreement, claiming that the same was covered by the Statute of Frauds because it was not reduced into writing and hence, unenforceable.
Is the position of Mr. P correct? Explain. (3%)
B.16
C corp. entered into a contract with D, Inc for the construction of the latter’s production warehouse. In the Consideration thereof, D, Inc. was obliged to pay C Corp. the amount of Php 50,000,000 within one month from the time of the project’s completion. To secure the payment of the said sum, D, Inc. entered into a surety agreement with S Company.
After more than one month from the completion date of the project, C Corp. remained unpaid. Claiming that it was suffering from serious financial reverses, D, Inc. asked C Corp. for an extension of three (3) months to pay the P50,000,000.00 is still owed, to which C Corp. agreed. However, after more than three (3) months, D, Inc. still refused to pay. Hence, C Corp. proceeded to collect the above sum from the surety, S Company.
For its part, S Company, refused the claim and raised the defense that the extension of time granted by C Corp. to D, Inc. without its consent released it from liability.
In 2015, O, the original registered owner of a 300-square meter property covered by Original Certificate of Title (OCT) No. O-1234, appointed F as its caretaker. A year after, while O was abroad, F surreptitiously broke open O’s safe and stole the duplicate copy of the said OCT. F then forged a DEED of Absolute Sale and made it appear that O sold the property to him. Consequently, F was able to have OCT No. O-1234 cancelled and in lieu thereof, a new title, Transfer Certificate of Title (TCT) No. T-4321, was issued in his name.
A few months after, F offered the property for sale to X. After conducting the required due diligence to verify the title of F, and finding no occupant in the property during ocular inspection, X signed the contract of sale, and thereupon, fully paid the purchase price. A few days later, X was able to obtain TCT No. T-5678 under his name.
When O discovered F’s fraudulent acts upon his return in 2017, O immediately filed a complaint for reconveyance against F and X, principally pointing out that F merely forged his signature in the Deed of Absolute Sale purportedly made in F’s favor and thus, F could not have validly transferred the title thereof to X. Consequently, he sought the return of the subject property to him.
(b) Assuming that O could no longer recover the subject property in view of X’s registration thereof in his name, may a claim against the Assurance Fund pursuant to the provisions of the Property Registration Decree be instituted? Explain. (3%)
In light of a new business venture. Mr. A entered into a lease contract with Mr. B involving one of the latter warehouses. One day, Mr. B, who was then encountering financial difficulties, approached Mr. A and sought for a loan, which Mr. A readily granted to him. In order to secure the loan obligation, MR B mortgaged the leased warehouse in favor or of Mr. A. In addition, Mr. B executed a promissory note in a favor of A. wherein prior demand was waived by him.
When Mr. B defaulted on his loan obligation, Mr. A simply stopped paying rentals due to Mr. B on the ground that legal compensation had already set in up to the concurrent amount. Furthermore. Since there was still a balance due on the promissory note, Mr. A foreclosed the real estate mortgage over Mr. B’s property without demand furnished to Mr. B.
Aggrieved, Mr. B. opposed the foreclosure due to the lack of prior demand contending that the waiver of prior demand was stipulated in the promissory note and not in the mortgage instrument. Mr. B likewise argued that when Mr. A invoked legal compensation between the unpaid rentals and the loan arrearages, it amounted to a novation that resulted in the extinguishment of the loan contract between them. As such the real estate mortgage, being a mere accessory contract to the principal loan. Was necessarily extinguished.
(a) May Mr. A validly claim legal compensation? Explain (2%)
(b) May Mr. A validly foreclose on the real estate mortgage even without prior demand to Mr. B? Explain (2%)
(c) Is Mr. B’s claim of novation correct? Explain. (2%)
B.19.
Mr. A entered into a lease contract covering one of his commercial buildings with XYZ Company, a partnership composed of X, Y and Z, as lessee, for use as an office space . Upon failure to receive the rental payments when they fell due, Mr. A immediately sought payment of the same from with the partnership for its debts.
X, Y and Z disagreed with Mr. A’s contention, arguing further that in any event, rentals should not be paid up until Mr. A makes the necessary arrangements for the repair of the defective electrical wirings in the office that caused power outages and hence, made it difficult if not impossible, for them to conduct their usual business operations.
Rule on the parties’ respective arguments. (5%)
Distinguish the following
(a) Contract of Sale and contract to sell (2%)
(b) Interruption and tolling of prescription of action (2%)
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.
For purposes of value-added tax, define, explain or distinguish the following terms:
All the homeowners belonging to ABC Village Homeowner’s Association elected a new set of members of the Board of Trustees for the Association effective January 2019. The first thing that the Board looked into is the need to increase the prevailing association dues. Mr. X, one of the trustees, proposed and increase of 100% to account for the payment of the 12% value-added tax (VAT) on the association dues which were being collected for services allegedly rendered “in the course of trade or business” by ABC Village Homeowners’ Association.
A.4
Due to rising liquidity problems and pressure from its concerned suppliers, P Corp instituted a flash auction sale of its shares of stock. P Corp. was then able to sell its treasury shares to Z Inc., an unrelated corporation, for Php 1,000,000, which was only a little below the valuation of P Corp’s shares based on its latest audited financial statements. In connection therewith, P Corp, sought a Bureau of Internal Revenue ruling to confirm that, notwithstanding the price difference between the selling price of the shares and their book value, the said transaction falls under one of the recognized exemptions to donor’s tax under Tax Code.
(a) Cite the instances under the Tax Code where gifts made are exempt from donor’s tax. (3%)
(b) Does the above transaction fall under any of the exemptions? Explain (2%)
A.5
A, Resident Filipino citizen, died in December 2018. A’s only assets consist of a house and lot in Alabang, where his heirs currently reside, as well as a house in Los Angeles, California, USA. In computing A’s taxable net estate, his heirs only deducted 1. Php 10,000,000 constituting the value of their house in Alabang, as their family home; and 2. Php 200,000 in funeral expenses because no other expenses could be substantiated.
(a) Are both deductions claimed by A’s heirs correct? Explain. (2%)
(b) May a standard deduction be claimed by A’s heirs? If so, how much and what proof needs to be presented for the same to be validly made? (2%)
(c) In determining the gross estate of A, should the heirs include A’s house in Los Angeles, California, USA? Explain. (2%)
A.6
XYZ Air, a 100% foreign owned airline company based and registered in Netherlands, is engaged in the international airline business and is a member signatory of the international Air Transport Association. Its commercial airplanes neither operate within the Philippine territory nor are its service passengers embarking from Philippine airports. Nevertheless, XYZ Air is able to sell its airplane tickets in the Philippines through ABC Agency, its general agent in the Philippines. As XYZ Air’s ticket sales, sold through ABC Agency for the year 2013, amounted to Php 5,000,000, the Bureau of Internal Revenue assessed XYZ Air deficiency income taxes on the ground that the income from the said sales constituted income derived from sources within the Philippines.
Aggrieved, XYZ Air filed a protest, arguing that, as a non-resident foreign corporation, it should only be taxed for income derived from sources within the Philippines. However, since it only serviced passengers outside the Philippine territory, the situs of the income from its ticket sales should be considered outside the Philippines. Hence, no income tax should be imposed on the same.
Is XYZ air’s protest meritorious? Explain. (5%)
A 7.
Differentiate tax exclusions from tax deductions. (3%)
A.8
B transferred his ownership over a 1000-square meter commercial land and three-door apartment to ABC Corp., a family corporation of which B is a Stockholder. The transfer was in exchanged of 10,000 shares of stock of ABC Corp. As a result, B acquired 51% ownership of ABC Corp., with all the shares of stock having the right to vote. B paid no tax on the exchanged, maintaining that it is a tax avoidance scheme allowed under the law. The Bureau of Internal Revenue, on the other hand, insisted that B’s alleged scheme amounted to tax evasion.
Should B pay taxes on the exchanged? Explain. (3%)
A.9
GHI, Inc. is a corporation authorized to engage in the business of manufacturing ultra-high density microprocessor unit packages. After its registration on July 5, 2005, GHI, Inc. constructed buildings and purchased machineries and equipment. As of December 31, 2005, the total cost of the machineries and equipment amounted to Php 250,000,000. However, GHI, Inc. failed to commence operations. Its factory was temporarily closed effective September 15, 2010. On October 1 2010, it sold its machineries and equipment to JKL Integrated for Php 300,000,000. Thereafter, GHI, Inc. was dissolved on November 30, 2010.
(a) Is the sale of the machineries and equipment to JKL Integrated subject to normal corporate income tax or capital gains tax? Explain. (3%)
(b) Distinguish an ordinary asset from capital asset. (2%)
In, 2018, City X amended its Revenue Code to include a new provision imposing a tax on every sales of merchandise by a wholesaler based on the total selling price of the goods, inclusive of value-added taxes (VAT).ABC Corp., a wholesaler operating within City X, challenged the new provision based on the following contentions:1. The new provision is a form of prohibited double taxation because it essentially amounts to City X imposing VAT which already being levied by the national government; and 2. Since the tax being imposed is akin to VAT, it is beyond the power of City X to levy the same.
Rule on each of ABC Corp.’s contentions. (5%)
Mr. D a Filipino amateur boxer, joined an Olympic qualifying tournament held in Las Vegas, USA, where he won the gold medal. Pleased with Mr. D’s accomplishment, the Philippine Government, through the Philippine Olympic Committee, awarded him a cash prize amounting to P 1,000,000.00. Upon receipt of the funds, he went to a casino in Pasay City and won the P 30,000,000.00 jackpot in the slot machine. The next day, he went to a nearby Lotto outlet and bought a Lotto ticket which won him a cash prize of P 5,000.00.
Which of the above sums of money is/are subject to income tax? Explain. (5%)
JKL–Philippines is a domestic corporation affiliated with JKL-Japan, a Japan-based information technology company with affiliates across the world. Mr. F is a Filipino engineer employed by JKL-Philippines. In 2018, Mr. was sent to the Tokyo branch if JKL-Japan based on a contract entered into between the two (2) companies. Under the said contract, Mr. F would be compensated by JKL-Philippines for the months spent in the Philippines, and by JKL-Japan for the months spent in Japan. For the entirely of 2018, Mr. F spent ten (10) months in the Tokyo branch.
On the other hand, Mr. J a Japanese engineer employed by JKL-Japan, was sent to Manila to work with JKL-Philippines as a technical consultant. Based on the contract between the two (2) companies, Mr. J’s annual compensation would be paid by JKL-Japan. However, he would be paid additional compensation by JKL-Philippines for the months spent working as a consultant. For 2018, Mr. J stayed in the Philippines for five (5) months.
In 2019, the Bureau of Internal Revenue (BIR) assessed JKL-Philippines for deficiency withholding taxes for both M. F and Mr. J for the year 2018.As to Mr. F the BIR argued that he is a resident citizen; hence, his income tax should be based on his worldwide income. As to Mr. J, the BIR argued that he is a resident alien; hence his income tax should be based on his income from sources within the Philippines at the scheduler rate under Section 24(A)(2) of the Tax Code as amended by Republic Act No. 10963, or the “Tax Reform of Acceleration and Inclusion” Law.
B.13.
As a way to augment the income of the employees of DEF Inc., a private corporation, the management decided to grant a special stipend of Php50,000 for the first vacation leave that any employee takes during a given calendar year. In addition, the senior engineers were also given housing inside the factory compound for the purpose of ensuring that there is a breakdown in the factory machineries and equipment.
B. 14.
City R owns a piece of land which it leased to V corp. In turn, V Corp. constructed a public market thereon and leased the stalls to vendors and small storeowners. The City Assessor then issued a notice of assessment against V Corp for the payment of real property taxes (RPT) accruing on the public market building as well as on the land where said market stands.
Is the City Assessor correct in including the land in its assessment of RPT against V Corp., even if the same is owned by City R? Explain. (3%)
B.15.
Mr. C is employed as a chief Executive Officer of MNO Company, receiving an annual compensation of P10,000,000.00, while Mr. S is a security guard in the same company earning an annual compensation of P10,000,000.00, while Mr. S is a security guard in the same company earning an annual compensation of P200,000.00. Both of them source their income only from their employment with MNO Company.
XYZ Corp. is listed as a top 20,000 Philippine corporation by the Bureau of Internal Revenue. It secured a loan from ABC Bank with 6% per annum interest, All interest payments made by XYZ Corp, to ABC Bank is subject to a 2% creditable withholding tax, At the same time, XYZ Corp. has a trust deposit with ABC Bank in the mount of P100,000,000.00, which earns 2% interest per annum, but is subject to a 20% final withholding tax on the interest income received by XYZ Corp.
After a Bureau of Internal Revenue (BIR) audit, T Corp., a domestic corporation engaged in buying and selling of scrap metals, was found to have deficiency income tax of P 25,000,000.00, including interests and penalties, for the year 2012. For 2012, T Corp. filed its income tax return (ITR) on April 15, 2013 because it used calendar year for its accounting. The BIR sent the Preliminary Assessment Notice (PAN) on December 23, 2015, and eventually, the Final Assessment Notice on April 11, 2016, which were received by T. Corp, on the same dates that they were sent. Upon receipt of the FAN, T. Corp filed its protest letter on June 25, 2016.
Thereafter, and without action from the Commissioner of Internal Revenue (CIR), T. Corp. filed a petition for review before the Court of Tax Appeals, alleging that the assessment has prescribed. For its part, the CIR moved to dismiss the case, pointing out that the assessment has already become final because the protest was filed beyond the allowable period.
(a) Is T Corp.’s contention regarding the prescription of the assessment meritorious? Explain.
(b) Should the CIR’S motion to dismiss be granted? Explain.
On May 10, 2011, the final withholding tax for certain income payments to W Corp. was withheld and remitted to the Bureau of Internal Revenue (BIR), and the corresponding return therefor was concomitantly filed on the same date. Upon discovering that the amount withheld was excessive, W. Corp. filed with the BIR a claim for refund for erroneously withheld and collected final withholding income tax on May 3, 2013. A week after, and without waiting for any decision from the Commissioner of Internal Revenue (CIR), W Corp. filed a petition for review before the Court of Tax Appeals (CTA) to make sure that the petition was filed within the two (2)-year period for claiming refunds.
In resisting the claim, the BIR contended that the claim must be dismissed by the CTA on the ground of non-exhaustion of administrative remedies because it did not give the CIR the opportunity to act on the claim of refund.
B.20.
ABC, Inc. owns a 950-square meter commercial lot in Quezon City. It received a notice of assessment from the City Assessor, subjecting the property to real property taxes (RPT). Believing that the assessment was erroneous, ABC, Inc. filed a protest with the City Treasurer. However, for failure to pay the RPT, the City Treasurer dismissed the protest.
(a) Was the City Treasurer correct in dismissing ABC, Inc.’s protest? Explain.
(b) Assuming that ABC, Inc. decides to appeal the dismissal, where should the appeal be filed?
NOVEMBER 3, 2019 2:00 P.M. – 6:00 P.M.
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%)
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 the SSS? Explain. (2.5%)
(b) Assuming that X got married to his girlfriend a few days before his death, is M entitled to claim death benefits from the SSS? Explain. (2.5%)
A, B, C were hired as resident-doctors by MM Medical Center, Inc. In the course of their agreement, A, B, C maintained specific work schedules as determined by the Medical Director. The hospital also monitored their work through supervisors who gave them specific instructions on how they should perform their respective tasks, including diagnosis, treatment, and management of their patients.
One day, A, B, C approached the Medical Director and inquired about the non-payment of their employment benefits. In response, the Medical Director told them that they are not entitled to any because they are mere “independent contractors” as expressly stipulated in the contracts which they admittedly signed. As such, no employer-employee relationship exists between them and the hospital.
a. What is the control test in determining the existence of an employer-employee relationship? (2%)
b. Is the Medical Director’s reliance on the contracts signed by A, B, and C to refute the existence of an employer-employee relationship correct? If not, are A, B, and C employees of MM Medical Center, Inc.? Explain. (3%)
Mrs. B, the personal cook in the household of X, filed a monetary claim against her employer, X, for denying her services incentive leave pay. X argued that Mrs. B did not avail of any services incentive leave at the end of her one (1) year of services and hence, not entitled to the said monetary claim.
a. Is the contention of X tenable? Explain. (2.5%)
b. Assuming that Mrs. B is instead a clerk in X’s company with at least 30 regular employees, will her monetary claim proper? Explain. (2.5%)
Ms. F, a sales assistant, is one of the eight (8) workers regularly employed by ABC Convenience Store. She was required to report on December 25 and 30.
Should ABC Convenience Store pay her holiday pay? Explain. (2.5%)
D, one of the sales representatives of OP, Inc, was receiving a basic of P50,000.00 a month, plus 1% overriding commission on his actual sales transactions. In addition, beginning three (3) months ago, or in August 2019, D was able to receive a monthly gas and transportation allowance of P5,000.00 despite the lack of any company policy.
In November 2019, D approached his manager and asked for his gas and transportation allowance for the month. The manager declined his request, saying that the company had decided to discontinue the aforementioned allowance considering the increased costs of its overhead expenses. In response, D argued that OP, Inc.’s removal of the gas and transportation allowance amounted to a violation of the rule on non-diminution of benefits.
Is the argument of D tenable? Explain. (2.5%)
W Gas Corp. is engaged in the manufacture and distribution to the general public of various petroleum products. On January 1, 2010, W Gas Corp. entered into a Service Agreement with Q Manpower Co., whereby the latter undertook to provide utility workers for the maintenance of the former’s manufacturing plant. Although the workers were hired by Q Manpower Co., they used the equipment owned by W Gas Corp. in performing their tasks, and were likewise subject to constant checking based on W Gas Corp.’s procedures.
O February 1, 2010, Mr. R, one of the Utility workers, was dismissed from employment in line with the termination of the Service Agreement between W Gas Corp. and Q Manpower Co. Thus, Mr. R filed a complaint for illegal dismissal against W Gas Corp., claiming that Q Manpower Co. is only a labor-only contractor. In the course of the proceedings, W Gas Corp. presented no evidence to prove Q Manpower Co.’s capitalization.
a. Is Q Manpower Co, a labor-only contractor? Explain. (2.5%)
b. Will Mr. R’s complaint for illegal dismissal against W Gas Corp prosper? Explain. (2.5%)
Ms. T was caught in the act of stealing the company property of her employer. When Ms. T admitted to the commission of the said act to her manager, the latter advised her to just tender her resignation; otherwise, she would face an investigation of criminal charges in court.
Acting on her manager’s advice, Ms. T submitted a letter of resignation. Later on, Ms. T file a case for constructive dismissal against and unforceful manner, she claimed that her resignation, she could be terminated from work for just cause, and worse, criminal charges could be filed against her.
a. What is the difference between resignation and constructive dismissal? (2%)
b. Will Ms. T’s claim for constructive dismissal prosper? Explain. (3%)
After due proceedings, the Labor Arbiter (LA) declared Mr. K to have been illegally dismissed by his former employer, ABC, Inc. As a consequence, the LA directed ABC, Inc. to pay Mr. K separation pay in lieu of reinstatement as well as his full backwages.
While ABC, Inc. accepted the finding of illegal dismissal, it nevertheless filed a motion for reconsideration, claiming that the LA erred in awarding both separations pay and full backwages, and instead, should have ordered Mr. K’s reinstatement to his former position without loss of seniority rights and other privileges, but without payment of backwages. In this regard, ABC, Inc. pointed out that the LA’s ruling did not contain any finding of strained relations or that reinstatement was no longer feasible. In any case, it appears that no evidence was presented on this score.
(a) Is ABC, Inc.’s contention to delete the separation pay, and instead, order reinstatement without backwages correct? Explain. (3%)
(b) Assuming that on appeal, the National Labor Relations Commission (NLRC) upholds the decision of the LA, where, how, and within what timeframe should ABC, Inc. assail the NLRC ruling? (2%)
For purposes of presentation, within what periods from the time the cause of action accrued should the following cases be filed:
(a) Money claims arising from employer-employee relations (1%)
(b) Illegal dismissal (1%)
(c) Unfair labor practice (1%)
(d) Offenses under the Labor Code (1%)
(e) Illegal recruitment (1%)
– END OF PART I –
Note: This marks the end of Part I. The forthcoming problem sets will fall under Part II and the answers therefor should be written in Booklet II.
Briefly discuss the powers and responsibilities of the following in the scheme of the Labor Code:
(a) Secretary of Labor (2%)
(b) Bureau of Labor Relations (2%)
(c) Voluntary Arbitrators (2%)
Due to serious business reverses, ABC Co. decided to terminate the services of several officers receiving “fat” compensation packages. One of these officers was Mr. X, its Vice-President for External Affairs and a member of the Board of Directors. Aggrieved, Mr. X filed a complaint for illegal dismissal before the National Labor Relations Commission (NLRC) – Regional Arbitration Branch.
ABC Co. moved for the dismissal of the case on the ground of lack of jurisdiction, asserting that since Mr. X occupied the position of Vice-President for External Affairs which is listed in the by-laws of the corporation, the case should have been filed before the Regional Trial Court.
The Labor Arbiter (LA) denied ABC Co.’s motion and proceeded to rule that Mr. X was illegally dismissed. Hence, he was reinstated in ABC Co.’s payroll pending its appeal to the NLRC.
(a) Did the LA err in denying ABC Co.’s motion to dismiss on the ground of lack of jurisdiction? Explain. (2.5%)
(b) Assuming that jurisdiction is not at issue and that the NLRC reverses the LA’s ruling of illegal dismissal with finality, may ABC Co. claim reimbursement for the amounts it paid to Mr. X during the time that he was on payroll reinstatement pending appeal? Explain. (2.5%)
Mr. A signed a one (1)-year contract with XYZ Recruitment Co. for deployment as welding supervisor for DEF, Inc. located in Dubai. The employment contract, which the Philippine Overseas Employment Administration (POEA) approved, stipulated a salary of US$600.00 a month.
Mr. A had only been in his job in Dubai for six (6) months when DEF, Inc. announced that it was suffering from severe financial losses and thus intended to retrench some of its workers, among them Mr. A. DEF, Inc. hinted, however, that employees who would accept a lower salary could be retained.
Together with some other Filipino workers, Mr. A agreed to a reduced salary of US$400.00 a month and thus, continued with his employment.
(a) Was the reduction of Mr. A’s salary valid? Explain. (2.5%)
(b) Assuming that the reduction was invalid, may Mr. A hold XYZ Recruitment Co. liable for underpayment of wages? Explain. (2.5%)
B.14.
Upon a review of the wage rate and structure pertaining to its regular rank and file employees, K Corporation found it necessary to increase its hiring rates for employees belonging to the different job classification levels to make their salary rates more competitive in the labor market.
After the implementation of the new hiring salary, Union X, the exclusive bargaining agent of the rank and file employees, demanded a similar salary adjustment for the old employees. It argued that the increase in hiring rates resulted in wage distortion since it erased the wage gap between the new and old employees. In other words, new employees would enjoy almost the same salary rates as K Corporation’s old employees.
(a) What is wage distortion? (2%)
(b) Did a wage distortion arise under the circumstances which legally obligated K Corporation to rectify the wages of its old employees? Explain. (3%)
On December 1,2018, GHI Co., an organized establishment and Union J, the exclusive bargaining agent therein executed a five (5)-year collective bargaining agreement (CBA) which after ratification was registered with the Bureau of Labor Relations.
(a) When can the union ask, at the earliest for the renegotiation of all the terms of the CBA, except its representation aspect? Explain. (2.5%)
(b) When is the earliest time that another union can file for a petition for certification election? Explain. (2.5%)
W Ship Management, Inc. hired Seafarer G as bosun in its vessel under the terms of the 2010 Philippine Overseas Employment Administration-Standard Employment Contract (POEA-SEC).
On his sixth (6th) month on board, Seafarer G fell ill while working. In particular, he complained of stomach pain, general weakness, and fresh blood in his stool. When his illness persisted, he was medically repatriated on January 15,2018. on the same day, Seafarer G submitted himself to a post-employment medical examination, wherein he was referred for further treatment. As of September 30,2018, Seafarer G has yet to be issued any fit-to-work certification by the company-designated physician much less a final and definitive assessment of his actual condition. Since Seafarer G still felt unwell, he sought an opinion from a doctor of his choice who later issued an independent assessment stating that he was totally and permanently disabled due to his illness sustained during work.
Seafarer G then proceeded to file a claim for total and permanent disability compensation. The company asserts that the claim should be dismissed due to prematurity since Seafarer G failed to first settle the matter through the third-doctor conflict resolution procedure as provided under the 2010 POEA-SEC.
(a) What is the third-doctor conflict resolution procedure under the 2010 POEA-SEC? Explain. (2%)
(b) Will Seafarer G’s claim for total and permanent disability benefits prosper despite his failure to first settle the matter through the third-doctor conflict resolution procedure? Explain. (3%)
(c) Assuming that Seafarer G failed to submit himself to a post-employment medical examination within three (3) working days from his return, what is the consequence thereof to his disability claim? Explain. (2%)
Ms. A is a volleyball coach with five (5) years of experience in her field before the start of the volleyball season of 2015, she was hired for the sole purpose of overseeing the training and coaching of the University’s volleyball team. During her hiring, the Vice-President for Sports expressed to Ms. A the University expectation that she would bring the University a championship at the end of the year.
In her first volleyball season, the University placed ninth (9th) out of 10 participating teams. Soon after the end of the season, the Vice-President for Sports informed Ms. A that she was a mere probationary employee and hence, she need not come back for the next season because of the poor performance of the team. In any case, The Vice-President for Sports claimed that Ms. A was a fixed-term employee whose contract had ended at the close of the year.
(a) Is Ms. A a probationary, fixed-term or regular employee? Explain your reasons as to why she is or she is not such kind of an employer for each of the types of employment given. (5%)
(b) Assuming that Ms. A was dismissed by the University for the serious misconduct but was never given a notice to explain, what is the consequence of a procedurally infirm dismissal from service under our Labor law and jurisprudence? Explain. (2%)
When resolving a case of unfair labor practice (ULP) file by a union, what should be the critical point of analysis to determine if an act constitutes ULP? (2.5%)
Because of dwindling sales and the consequent limitation of production, rumors were rife that XYZ, Inc. would reduce its employee force. The next day, the employees of XYZ, Inc. received a notice that the company will have a winding down period of 10 days, after which there will be a six (6)-month suspension of operations to allow the company to address its precarious financial position.
On the fourth (4th) month of suspension of its operations, XYZ, Inc. posted an announcement that it will resume its operations in 60 days but at the same time announced that instead of closing down due to financial losses, it will retrench 50% of the work force.
(a) Is the announcement that there would be retrenchment affecting 50% of the work force sufficient compliance with the legal requirements for retrenchment? Explain. (2.5%)
(b) Assuming that XYZ, Inc., instead of retrenchment, extended the suspension of its operations from six (6) months to eight (8) months would be legally permissible? If not, what are the consequences? (2.5%)
Discuss the differences between compulsory and voluntary optional retirement as well as minimum benefits provided under the Labor Code for retiring employee of private establishments. (2.5%)
Nothing follows
NOVEMBER 3, 2019 8:00 A.M. – 12:00 P.M.
Define the following terms:
(a) Jus cogens (2%)
(b) Principle of double criminality (2%)
(c) Act of State doctrine (2%)
(d) Precautionary principle (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%)
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 based on their cultural and legal beliefs. Fearing for their lives, some of this displaced families, with the help of HSS, were able to sail out into the sea on a boat which eventually landed in Palawan. The Philippine Coast Guard intended to push back the boat with 15 passengers. An affiliate of HSS in the Philippines intervened on behalf of these displaced families, claiming that they are refugees under international law and hence, should not be expelled from our territory.
May the displaced families of Tribe X be considered as “refugees” under international law? Explain. (3%)
Mrs. W supplies the Philippines National Police (PNP) with uniforms every year. Last month, she and two (2) other officers of the PNP conspired to execute a “ghost purchase” covered by five (5) checks amounting to P200,000.00 each, or a total of P1,000,000.00. An investing committee within the PNP, which was constituted to look into it, invited Mrs. W, among others, for an inquiry regarding the anomalous transaction. Mrs. W accepted the invitation but during the committee hearing, she stated that she will not answer any question unless she be provided with the assistance of a counsel. The PNP officials denied her request; hence, she no longer participated in the investigation.
(a) What is a custodial investigation? Under the 1987 Constitution, what are the rights of a person during custodial investigation? (3%)
(b) Was the PNP’s denial of Mrs. W’s request violative of her right to counsel in the proceedings conducted by the PNP? Explain. (2%)
At about 5:30 A.M. of September 15,2019, Police Senior Inspector Officer A of the Manila Police District Station received a text message from an unidentified civilian informer that one Mr. Z would be meeting up later that morning with two (2) potential sellers of drugs at a nearby restaurant. As such, Officer A decided to hang around the said place immediately.
At about 9:15 A.M., two (2) male passengers, named X and Y, who were each carrying a travelling bag, alighted from a bus in front of the restaurant. A transport barker, serving as a lookout for Officer A, signaled to the latter that X and Y were “suspicious-looking”. As the two were about to enter the restaurant, Office A stopped them and asked about the contents of their bags. Dissatisfied with their response that the bags contained only clothes, Office A proceeded to search the bags and found packs of shabu therein. Thus, X and Y were arrested, and the drugs were seized from them. According to Officer A, a warrantless search was validly made pursuant to the stop and frisk rule; hence the consequent seizure of drugs was likewise valid.
(a) What is the stop and frisk rule? (2.5%)
(b) Was the stop and frisk rule validly invoked by Office A? If not, what is the effect on the drugs seized as evidence? Explain. (2.5%)
A committee of the Senate invited Mr. X and Mr. Y, the Secretary of Foreign Affairs and Secretary of Energy, respectively, as resource speakers for an inquiry in aid of legislation. Mr. X refused to attend, arguing that the Senate, not its committee, has the power to compel attendance. Meanwhile, Mr. Y attended the committee hearing but upon being asked about discussions made during a close-door cabinet meeting, he refused to answer invoking executive privilege. The committee members insisted that Mr. Y answer the question pursuant to the right of Congress to information from the executive branch.
(a) Based on his argument, is Mr. X’s non-appearance permissible? Explain. (2.5%)
(b) Is Mr. Y’s refusal to answer based on executive privilege valid? Explain. (2.5%)
The continuing threat to the security of the State in various parts of the country prompted the National Security Adviser of the President to adopt a “Comprehensive National Security Strategy (CNSS)” with the following components:
Component 1: During a state of emergency, the President, in the exercise of his power of general supervision, may delegate to the heads of local government units (LGUs), through an administrative issuance, the power to call-out the Armed Forces of the Philippines (AFP) for a more effective and immediate response to the ground situation; and
Component 2: In declaring Martial Law, the President, in a pre-emptive action and without waiting for the recommendation of the Secretary of National Defense and the AFP, may rely upon any intelligence information he may have gathered through other sources.
Disturbed by the strategy’s supposed infirmities, a concerned citizens’ organization raised the constitutionality of the two (2) components of the CNSS before the Supreme Court.
(a) Is component 1 of the CNSS constitutional? Explain. (2.5%)
(b) Is component 2 of the CNSS constitutional? Explain. (2.5%)
Mayor X and his City Administrator, Y, are political buddies who assumed their respective offices in 2010.Sometime in January 2012, Y proposed to Mayor X the entry into a P 5,000,000.00 loan agreement with ABC Foundation, a non-stock and non-profit organization in which the two had a long-standing personal involvement. The loan agreement was duly executed in the same year but was never authorized and approved by the Sangguniang Panglungsod. It was further found that the same constituted a fraudulent scheme to defraud the City Government.
Meanwhile, Mayor X won another term during the May 2013 Elections and Y continued on as hiss City Administrator. A year after, or in May 2014, administrative charges for grave misconduct, serious dishonesty, and conduct prejudicial to the best interest of the service were filed against them before the Office of the Ombudsman. In defense Mayor X argued that his subsequent re-election in May 2013 absolved him from any administrative liability for any alleged anomalous activity during his term in office. Y raised the same defense of condonation, having been retained by Mayor X as City Administrator for the second term
On December 10,2015, the Ombudsman rendered its ruling in the case, finding both Mayor X and Y administratively liable. Citing the Supreme Court’s Decision in Carpio- Morales v. Court of Appeals (G.R Nos. 217126-27), which was initially promulgated on November 10,2015, the Ombudsman rejected their defense of condonation. With the motions for reconsideration of Mayor X and Y having been denied by the Ombudsman on March 10,2016, they elevated the matter to the Court of Appeals.
(a) Did the Ombudsman err in not giving credence to the defense of condonation as raised by Mayor X? Explain. (2%)
(b) How about Y? Can he validly invoke the condonation doctrine to absolve him of the charge? Explain. (3%)
The unabated rise of criminality and the reported identification of delinquent children loitering in the wee hours of the night prompted City Z to implement a curfew ordinance. Minors unaccompanied or unsupervised on the streets by their parents or guardians between 10:00 P.M. to 5:00 A.M. may be apprehended by law enforces subject to certain exclusive exception .These expectations are: 1. Minors running lawful errands, such as buying of medicines, using of telecommunications facilities for emergency purposes and the like; 2. Night school student; and 3. Minors working at night. Minors apprehended for violation of the curfew ordinance shall be required to undergo counseling, accompanied by their parents/guardians.
(a) Does the curfew ordinance violate the primary right and duty of parents to rear their children? Explain. (2.5%)
(b) Does the curfew ordinance infringe any of the minors’ fundamental rights? Explain. (2.5%)
An information for Estafa was filed against the accused, Mr. D. during the course of the trial, Mr. D filed a motion to dismiss for failure to prosecute the case for a reasonable length of time. Opposing the motion, the prosecution argued that its failure to present its witnesses was due to circumstances beyond its control. Eventually, the trial court dismissed the case with finality on the ground that Mr. D’s right to speedy trial was violated.
A month after, the same criminal case for Estafa was re-filed against Mr. D prompting him to file a motion to dismiss invoking his right against double jeopardy. The prosecution opposed the motion, arguing that the first criminal case for Estafa was dismissed with the express consent of the accused as it was, in fact upon his own motion. Moreover, it was already able to secure the commitments of its witnesses to appear; hence, it would be prejudicial for the State if the case were to be dismissed without trial.
(a) For double jeopardy to attached, what requisites must exist? (2%)
(b) Rule on Mr. D’s present motion. (3%)
Atty. G. ran for Governor of the Province of Pampanga, while his close friend, Atty. M, ran for Mayor of the Municipality of Guagua, Pampanga. They both won convincingly. Eventually, the losing candidates timely filed election protests. The losing gubernatorial candidate, Mr. A, filed his protest before the Regional Trial Court of Pampanga (RTC), whereas the losing mayoralty candidate, Mr. B, filed his protest before the Municipal Trial Court of Guagua, Pampanga (MTC)
a. What are the term limits for the positions of Atty. G and Atty. M? (1%)
b. Does the RTC have jurisdiction over the case filed by A? Explain. (2%)
c. Does the MTC have jurisdiction over the case filed by Mr. B? Explain. (2%)
W, the incumbent Congressman of the Province of Albay, decided to run for Governor. He filed his certificate of candidacy (CoC) for Governor without resigning from his post and continued exercising his duties as Congressman, such as attending plenary sessions and committee hearings in the House of Representatives. One of W’s fiercest critics, X, claimed that W should not be dispensing the functions of a Congressman since he is deemed ipso fact resigned as such upon his filing of CoC for Governor of Albay.
a. Is X’s argument correct? Explain. (2.5%)
b. Assuming that W is instead, an incumbent Undersecretary of the Department of National Defense what is the effect of the filing of his CoC for the position of Governor of Albay to said post? Explain. (2.5%)
Who are the impeachable officers under the 1987 Constitution? Briefly explain the process of impeaching them thereunder. (5%)
A proposal to change a provision of the 1987 Constitution has been put forth as follows:
Original Text: “The Philippines is a democratic and republican State. Sovereignty resides in the people and all government authority emanates from them.”
Proposed Text: “The Philippines is a democratic and socialist State. Sovereignty resides in the party and all government authority emanates from it.”
a. Is this an amendment or a revision? Explain. (2.5%)
b. Briefly explain the process to revise the 1987 Constitution.
R was elected as Municipal Councilor for three (3) consecutive terms. Before the end of the third term, Vice Mayor S died, rendering his post vacant. Since R was the highest-ranking Municipal Councilor, he assumed the office of the Vice Mayor. One of his constituents, T, assailed R’s assumption of office, arguing that elections should have been conducted to fill the vacancy following the death of Vice Mayor S.
a. Is T’s contention correct? Explain. (2.5%)
b. Assuming that R validly assumed S’s post, at the end of R’s term as Vice Mayor, may he run, once more, for the position of Municipal Councilor? Or is he proscribed to do so under the Local Government Code? Explain. (2.5%)
Under the 1987 Constitution, to whom does each duty/power/privilege/prohibition/disqualification apply:
a. The authority to keep the general accounts of the Government and for such period provided by law, preserve the vouchers and other supporting documents pertaining thereto. (1%)
b. The power to allow small-scale utilization of natural resources by Filipino citizens, as well as cooperative fish, farming, with priority to subsistence fisherman and fishworkers in rivers, lakes, bays, and lagoons. (1%)
c. The authority to provide for the standardization of compensation of government officials and employees. (1%)
d. The sole power to declare the existence of a state of war. (1%)
e. The power to ratify treaties and international agreements. (1%)
In 2014, Congress enacted an appropriation law containing a provision that gives individual legislators and discretion to determine, post-enactment, how much funds would go to specific project or beneficiary which they themselves also determine. Consequently, disbursements were made in the interim pursuant thereto.
Eventually, Mr. Z filled a petition questioning the constitutionality of the statutory provision on the ground that it violates the separation of powers principle. On the other hand, certain Congressman argued that there was nothing wrong with the provision because, after all, the power to appropriate belongs to Congress.
(a) Rule on the arguments of the parties. (2.5%)
(b) Assuming that the provision id declared unconstitutional, should the disbursements made pursuant thereto be retuned in light of the doctrine of operative fact? Explain. (2.5%)
A was appointed by the President as a Commissioner of the Commission on Elections (COMELEC) while congress was not in session. Pending confirmation of his appointment by the Commission on Appointments, A started to perform his official functions in the COMELEC, such as attending en banc sessions, hearing election protest, signing Resolutions, issuing Orders, and appearing before Congress during budget hearings. Atty. B questioned before the Supreme Court the exercise of official functions by A, stating that his ad interim appointment is not a permanent appointment but a temporary one pending confirmation by the Commission on Appointments, and thus, prohibited under Article IX-C of the 1987 Constitution which states that “[i] in no case shall any Member [of the COMELEC] be appointed or designated in a temporary or acting capacity.”
(a) Is Atty. B’s contention correct? Explain. (2.5%)
(b) If the Commission on Apointments by-passed the confirmation of A, can still be reappointed by the Philippines? Explain. (2.5%)
Candidate x, a naturalized Filipino citizen, ran for Congressman for the Lone District of Batanes. After a close electoral contest, he wom by a slim margin of 500 votes. His sole opponent, Y, filed an election protest before the Commission on Elections (COMELEC), claiming that X should be disqualified to run for said position because he is not a natural-born citizen. While the case was pending, x was proclaimed by the Provincial Election Supervisor of Batanes as the duly elected Congressman of the province.
(a) Distinguish between natural-born and naturalized citizens under the 1987 Constitution. (2%)
(b) Is X qualified to run for Congress? Explain. (1%)
(c) Did X’s proclamation divest the COMELEC of its jurisdiction to decide the case and vest the House of Representative Electoral Tribunal (HRET) jurisdiction to hear the case? Explain. (2%)
H, a naturalized American citizen who later became a dual citizen nder Republict Act No. 9225 (the Citizenship Retention and Re-acquisition Act), decided to run for Congress and thus, filed a certificate of candidacy (CoC). A citizen argued that H is ineligible for the position because of his status as a dual citizen. H responded that his act of filing a CoC amounted to his renunciation of foreign citizenship, rendering him eligible for the position.
(a) Was H’s filing of a CoC sufficient to renounce foreign citizenship? Explain. (2.5%)
(b) Assuming that H is a dual citizen because his parents are Filipino citizens and he was born in California, USA, was his filing of a CoC sufficient to renounce his foreign citizenship? Explain. (2.5%)
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