2010 Bar Exam Questions

TAXATION LAW 12 September 2010 2 P.M – 5 P.M. INSTRUCTIONS This questionnaire is in TWO (2) PARTS: Part I with nine (9) questions (numbe...

True or False. In civil cases involving the collection of internal revenue taxes, prescription is construed stri...

What is the " all events test "? Explain briefly. (2%) What is the " immediacy...

Mirador, Inc., a domestic corporation, filed its Annual Income Tax Return for its taxable year 2008 on April 15, 2009. In the Return, it ref...

On March 10, 2010, Continental, Inc. received a preliminary assessment notice (PAN) dated March 1, 2010 issued by the Commissioner of Intern...

Does the Court of Appeals have the power to review compromise agreements forged by the Commissioner of Internal Revenue and a taxpayer? Expl...

Based on the Affidavit of the Commissioner of Internal Revenue (CIR), an Information for failure to file income tax return under Section 255...

What are the conditions that must be complied with before the Court of Tax Appeals may suspend the collection of national internal revenue t...

What is the rule on appeal from decisions of the Collector of Customs in protest and seizure cases? When is the decision of the Collector of...

On May 15, 2009, La Manga Trading Corporation received a deficiency business tax assessment of P1,500,000.00 from the Pasay City Treasurer. ...

True or False. (1% each) Gains realized by the investor upon redemption of shares of stock in a mutual fund com...

Are the following transactions subject to VAT? If yes, what is the applicable rate for each transaction. State the relevant authority/ies fo...

Are the following transactions subject to VAT? If yes, what is the applicable rate for each transaction. State the relevant authority/ies fo...

Ferremaro, Inc., a manufacturer of handcrafted shoes, maintains its principal office in Cubao, Quezon City. It has branches/sales offices in...

XYZ Shipping Corporation is a branch of an international shipping line with voyages between Manila and the West Coast of the U.S. The compan...

A inherited a two-storey building in Makati from his father, a real estate broker in the ‘60s. A group of Tibetan monks approached A and off...

Don Sebastian, single but head of the family, Filipino, and resident of Pasig City, died intestate on November 15, 2009. He left the followi...

A is a travelling salesman working full time for Nu Skin Products. He receives a monthly salary plus 3% commission on his sales in a Souther...

In 2009, Caruso, a resident Filipino citizen, received dividend income from a U.S.-based corporation which owns a chain of Filipino restaura...

ABC, a domestic corporation, entered into a software license agreement with XYZ, a non-resident foreign corporation based in the U.S. Under ...

CIVIL LAW ...

True or False. Under Article 26 of the Family Code, when a foreign spouse divorces his/her Filip...

Multiple choice. A had a 4-storey building which was constructed by Engineer B. After five years...

Define, Enumerate or Explain. (2% each) What is the difference between "guaranty" and ...

Spouses B and G begot two offsprings. Albeit they had serious personality differences, the spouses continued to live under one roof. B begot...

G filed on July 8, 2000 a petition for declaration of nullity of her marriage to B. During the pendency of the case, the couple entered into...

Gigolo entered into an agreement with Majorette for her to carry in her womb his baby via in vitro fertilization. Gigolo undertook to underw...

G and B were married on July 3, 1989. On March 4, 2001, the marriage, which bore no offspring, was declared void ab initio under Article 36 ...

Spouses Rex and Lea bore two children now aged 14 and 8. During the subsistence of their marriage, Rex begot a child by another woman. He is...

Eighteen-year old Filipina Patrice had a daughter out of wedlock whom she named Laurie. At 26, Patrice married American citizen John who bro...

In 1997, B and G started living together without the benefit of marriage. The relationship produced one offspring, Venus. The couple acquire...

The spouses Peter and Paula had three (3) children. Paula later obtained a judgment of nullity of marriage. Their absolute community of prop...

On May 5, 1989, 16-year old Rozanno, who was issued a student permit, drove to school a car, a gift from his parents. On even date, as his c...

Franz was the owner of Lot E which was surrounded by four (4) lots one of which – Lot C – he also owned. He promised Ava that if she bought ...

Primo owns a pet iguana which he keeps in a man-made pond enclosed by a fence situated in his residential lot. A typhoon knocked down the fe...

A, B, and C entered into a partnership to operate a restaurant business. When the restaurant had gone past break-even stage and started to g...

X was the owner of an unregistered parcel of land in Cabanatuan City. As she was abroad, she advised her sister Y via overseas call to sell ...

LABOR LAW 05 Sep...

TRUE OR FALSE . Explain your answer briefly. 1. Deeds of release, waivers and quitclaims are always valid and binding. (2%) ...

Distinguish the terms “conciliation,” “mediation” and “arbitration.” (3%) Differentiate “surf...

A, single, has been an active member of the Social Security System for the past 20 months. She became pregnant out of ...

A, a worker at ABC Company, was on leave with pay on March 31, 2010. He reported for work on April 1 and 2, Maundy Thursday ...

Company XYZ has two recognized labor unions, one for its rank-and-file employees (RFLU), and one for supervisory employees ...

"A" is a member of the labor union duly recognized as the sole bargaining representative of his company. Due to a bar...

A was an able seaman contracted by ABC Recruitment Agency for its foreign principal, Seaworthy Shipping Company (SSC). His ...

ABC company and U labor union have been negotiating for a new Collective Bargaining Agreement (CBA) but failed to agree on ...

A was working as a medical representative of RX pharmaceutical company when he met and fell in love with B, a marketing ...

A, an employee of XYZ Cooperative, owns 500 shares in the cooperative. He has been asked to join the XYZ Cooperative ...

Because of continuing financial constraints, XYZ, Inc. gave its employees the option to voluntarily resign from the ...

On December 12, 2008, A signed a contract to be part of the crew of ABC Cruises, Inc. through its Philippine manning agency ...