Month: February 2019

— Constitutional Law —

TESDA v. COA G.R. No. 196418, February 10, 2015 Commission on Audit, Separation of Powers, General Appropriations Act

February 10, 2019

FACTS: TESDA, an instrumentality of the Government established under R. A. No. 7796, is an attached agency of the DOLE. In 2003, the DOLE Secretary issued AO No. 430, authorizing the payment of healthcare maintenance allowance of P5,000.00 to all officials and employees of the DOLE, including its bureaus and attached agencies. Upon post-audit, COA… Read More TESDA v. COA G.R. No. 196418, February 10, 2015 Commission on Audit, Separation of Powers, General Appropriations Act

— Bar Q & A, Taxation —

2015 Bar Exam Suggested Answers in Taxation by the UP Law Complex

February 8, 2019

I. Explain the principles of a sound tax system. (3%) SUGGESTED ANSWER The principles of a sound tax system and their respective explanations, are as follows:   a) Fiscal adequacy which means that the sources of revenue should be sufficient to meet the demands of public expenditures (Chavez v. Ongpin, G.R. No. 76778, June 6, 1990);… Read More 2015 Bar Exam Suggested Answers in Taxation by the UP Law Complex

— Remedial Law —

People v. Lacson G.R. No. 149453. April 1, 2003 Criminal Procedure, Provisional Dismissal

February 7, 2019

FACTS: Respondent and his co-accused were charged with multiple murder for the shooting and killing of eleven persons who were claimed to be members of the Kuratong Baleleng Gang. The said cases docketed as Criminal Cases Nos. Q-99-81679 to Q-99-81689 were provisionally dismissed with the express consent of the respondent as he himself moved for… Read More People v. Lacson G.R. No. 149453. April 1, 2003 Criminal Procedure, Provisional Dismissal

— Bar Q & A, Civil Law —

2015 Bar Exam Suggested Answers in Civil Law by the UP Law Complex

February 6, 2019

I.   Alden and Stela were both former Filipino citizens. They were married in the Philippines but they later migrated to the United States where they were naturalized as American citizens. In their union they were able to accumulate several real properties both in the US and in the Philippines. Unfortunately, they were not blessed… Read More 2015 Bar Exam Suggested Answers in Civil Law by the UP Law Complex