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info/2011-bar-mcqs/
B. The truth of its cause is denied and not sufficiently proved by evidence.
C. Its cause is not authorized by the law.
D. Its cause is not specified.
13. Manuel came to Manila and married Marianne. Unknown to Marianne,
Manuel had been previously convicted in Palawan of theft and served time
for it. After Marianne learned of his previous conviction, she stopped living
with him. Can Marianne seek the annulment of the marriage based on
Manuels non- disclosure of his previous crime?
A. No, since the assumption is that marriage forgives all past wrongs.
B. Yes, since the non-disclosure of that crime is the equivalent of
fraud, which is a ground for annulment.
C. No, in case of doubt, the law must be construed to preserve the institution
of marriage.
D. No, since Manuel already served the penalty for his crime.
14. Arthur and Helen, both Filipinos, got married and had 2 children. Arthur
later worked in Rome where he acquired Italian citizenship. He got a divorce
from Helen in Rome but, on returning to the Philippines, he realized his
mistake, asked forgiveness of his wife, and resumed living with her. They had
2 more children. What is the status of their 4 children?
A. The children born before the divorce are legitimate but those
born after it are not since Arthur got the divorce when he had
ceased to be a Filipino.
B. The divorce rendered illegitimate the children born before it since the
marriage that begot them had been nullified.
C. The children born before and after the divorce are all legitimate
since Philippine law does not recognize divorce.
D. All the children are legitimate since they were born of the same father
and mother.
15. Who can make a donation?
A. All persons who can enter into contracts and dispose of their
property.
B. All persons who are of legal age and suffer from no civil interdiction.
C. All persons who can make a last will and testament.
D. All persons, whether natural or artificial, who own property.
16. The liability of the partners, including industrial partners for partnership
contracts entered into in its name and for its account, when all partnership
assets have been exhausted is
A. Pro-rata.
B. Joint.
C. Solidary.
D. Voluntary.
17. When can a missing person who left someone to administer his property
be declared an absentee by the court? When he has been missing for
A. 2 years from the receipt of the last news about him.
B. 7 years from the receipt of the last news about him.
C. 10 years from the receipt of the last news about him.
D. 5 years from the receipt of the last news about him.
18. Which of the following claims against the debtor enjoys preference over
the others with respect to his specific immovable property and real rights?
A. Unpaid price of real property sold, upon the immovable property.
B. Mortgage credits recorded in the registry of property, upon the mortgaged
real estate.
C. Taxes due, upon the land or building.
D. Expenses for the preservation and improvement of property, when the law
authorizes reimbursement, upon the preserved or improved immovable.
19. When bilateral contracts are vitiated with vices of consent, they are
rendered
A. rescissible.
B. void.
C. unenforceable.
D. voidable.
20. An agent, authorized by a special power of attorney to sell a land
belonging to the principal succeeded in selling the same to a buyer
according to the instructions given the agent. The agent executed the deed
of absolute sale on behalf of his principal two days after the principal died,
an event that neither the agent nor the buyer knew at the time of the sale.
What is the standing of the sale?
A. Voidable.
B. Valid.
C. Void.
D. Unenforceable.
21. Spouses A and B leased a piece of land belonging to Bs parents for 25
years. The spouses built their house on it worth P300,000.00. Subsequently,
in a case that C filed against A and B, the court found the latter liable to C for
P200,000.00. When the sheriff was attaching their house for the satisfaction
of the judgment, A and B claimed that it was exempt from execution, being a
family home. Is this claim correct?
A. Yes, because while Bs parents own the land, they agreed to have their
daughter build her family home on it.
B. No, because there is no judicial declaration that it is a family home.
C. No, since the land does not belong to A and B, it cannot qualify as
a family home.
D. Yes, because the A and Bs family actually lives in that house.
22. Solomon sold his coconut plantation to Aragon, Inc. for P100 million,
payable in installments of P10 million per month with 6% interest per
annum. Solomon married Lorna after 5 months and they chose conjugal
partnership of gains to govern their property relations. When they married,
Aragon had an unpaid balance of P50 million plus interest in Solomons favor.
To whom will Aragons monthly payments go after the marriage?
A. The principal shall go to the conjugal partnership but the interests to
Solomon.
B. Both principal and interests shall go to Solomon since they are his
exclusive properties.
C. Both principal and interests shall go to the conjugal partnership since
these become due after the marriage.
D. The principal shall go to Solomon but the interests to the
conjugal partnership.
23. X and Y, although not suffering from any impediment, cohabited as
husband and wife without the benefit of marriage. Following the birth of
their child, the couple got married. A year after, however, the court annulled
the marriage and issued a decree of annulment. What is the present status
of the child?
A. Legitimated.
B. Illegitimate.
C. Natural child.
D. Legitimate.
24. When A and B married, they chose conjugal partnership of gains to
govern their property relations. After 3 years, B succeeded in getting her
marriage to A annulled on ground of the latters psychological incapacity.
What liquidation procedure will they follow in disposing of their assets?
A. They will follow the rule governing the liquidation of a conjugal partnership
of gains where the party who acted in bad faith forfeits his share in the net
profits.
B. Since the marriage has been declared void, the rule for liquidation of
absolute community of property shall be followed.
C. The liquidation of a co-ownership applies since the annulment
brought their property relation under the chapter on property
regimes without marriage.
D. The law on liquidation of partnerships applies.
25. X and Y agreed verbally before their marriage (a) on the paternity of the
illegitimate child of Y and (b) on the economic regime that will govern X and
Ys property relations. Is the verbal agreement valid?
A. No, because a marriage settlement to be valid should be in
writing.
B. Yes, since ante-nuptial agreements need not be in writing.
C. No, because a marriage settlement cannot include an agreement on the
paternity of an illegitimate child.
D. Yes, since even if it is not a valid marriage settlement, it is a valid verbal
contract.
26. Spouses X and Y have a minor daughter, Z, who needs support for her
education. Both X and Y, who are financially distressed, could not give the
needed support to Z. As it happens, Zs other relatives are financially
capable of giving that support. From whom may Z first rightfully demand
support? From her
A. grandfather.
B. brother.
C. uncle.
D. first cousin.
27. Fidel, a Filipino with fair complexion, married Gloria. Before the marriage,
Gloria confessed to Fidel that she was two-month pregnant with the child of a
black African who had left the country for good. When the child was born,
Fidel could not accept it being too black in complexion. What is the status of
the child?
A. Illegitimate, because Gloria confessed that the child is not Fidels.
B. Illegitimate, because by the color of its skin, the child could not possibly
be that of Fidel.
C. Legitimate, because the child was born within a valid marriage.
D. Legitimate, because Fidel agreed to treat the child as his own after Gloria
told him who the father was.
28. The husbands acts of forcibly ejecting his wife without just cause from
the conjugal dwelling and refusing to take her back constitutes
A. desertion.
B. recrimination.
C. constructive abandonment.
D. de facto separation.
29. In his will, the testator designated X as a legatee to receive P2 million for
the purpose of buying an ambulance that the residents of his Barangay can
use. What kind of institution is this?
A. a fideicomissary institution.
B. a modal institution.
C. a conditional institution.
D. a collective institution.
30. X insured himself for P5 million, designating Y, his wife, as his sole
beneficiary. The designation was irrevocable. A few years later, X had their
53. The testator executed a will following the formalities required by the law
on succession without designating any heir. The only testamentary
disposition in the will is the recognition of the testators illegitimate child with
a popular actress. Is the will valid?
A. Yes, since in recognizing his illegitimate child, the testator has made him
his heir.
B. No, because the non-designation of heirs defeats the purpose of a will.
C. No, the will comes to life only when the proper heirs are instituted.
D. Yes, the recognition of an illegitimate heir is an ample reason for
a will.
54. A left B, his wife, in the Philippines to work in Egypt but died in that
country after a years continuous stay. Two months after As death, B gave
birth to a child, claiming it is As child. Who can assail the legitimacy of the
child?
A. As other heirs apart from B.
B. The State which has interest in the welfare of overseas contract workers.
C. Any one who is outraged by Bs claim.
D. No one since A died.
55. QR and TS who had a marriage license requested a newly appointed
Judge in Manila to marry them on the beach of Boracay. Since the Judge
maintained Boracay as his residence, he agreed. The sponsors were all public
officials. What is the status of the marriage.
A. Valid, since the improper venue is merely an irregularity; all the
elements of a valid marriage are present.
B. Void, because the couple did not get local permit for a beach wedding.
C. Voidable, because the Judge acted beyond his territorial jurisdiction and is
administratively liable for the same.
D. Void, because the Judge did not solemnize the marriage within the
premises of his court.
56. X and Y, Filipinos, got married in Los Angeles, USA, using a marriage
license issued by the Philippine consul in Los Angeles, acting as Civil
Registrar. X and Y did not know that they were first cousins because their
mothers, who were sisters, were separated when they were quite young.
Since X did not want to continue with the relation when he heard of it, he left
Y, came to the Philippines and married Z. Can X be held liable for bigamy?
A. No since Xs marriage to Y is void ab initio or did not exist.
B. No since X acted in good faith, conscious that public policy did not
approve of marriage between first cousins.
C. Yes since he married Z without first securing a judicial declaration
of nullity of his marriage to Y.
D. Yes since his first marriage to Y in Los Angeles is valid.
57. Allan bought Billys property through Carlos, an agent empowered with a
special power of attorney (SPA) to sell the same. When Allan was ready to
pay as scheduled, Billy called, directing Allan to pay directly to him. On
learning of this, Carlos, Billys agent, told Allan to pay through him as his SPA
provided and to protect his commission. Faced with two claimants, Allan
consigned the payment in court. Billy protested, contending that the
consignation is ineffective since no tender of payment was made to him. Is
he correct?
A. No, since consignation without tender of payment is allowed in
the face of the conflicting claims on the plaintiff.
B. Yes, as owner of the property sold, Billy can demand payment directly to
himself.
C. Yes, since Allan made no announcement of the tender.
D. Yes, a tender of payment is required for a valid consignation.
58. X sold Y 100 sacks of rice that Y was to pick up from Xs rice mill on a
particular date. Y did not, however, appear on the agreed date to take
delivery of the rice. After one week, X automatically rescinded the sale
without notarial notice to Y. Is the rescission valid?
A. Yes, automatic rescission is allowed since, having the character
of movables and consumables, rice can easily deteriorate.
B. No, the buyer is entitled to a customary 30-day extension of his obligation
to take delivery of the goods.
C. No, since there was no express agreement regarding automatic rescission.
D. No, the seller should first determine that Y was not justified in failing to
appear.
59. The wife filed a case of legal separation against her husband on the
ground of sexual infidelity without previously exerting earnest efforts to
come to a compromise with him. The judge dismissed the case for having
been filed without complying with a condition precedent. Is the dismissal
proper?
A. No, efforts at a compromise will only deepen the wifes anguish.
B. No, since legal separation like validity of marriage is not subject
to compromise agreement for purposes of filing.
C. Yes, to avoid a family feud that is hurtful to everyone.
D. Yes, since the dispute could have been settled with the parties agreeing to
legal separation.
60. An Australian living in the Philippines acquired shares of stock worth P10
million in food manufacturing companies. He died in Manila, leaving a legal
wife and a child in Australia and a live-in partner with whom he had two
children in Manila. He also left a will, done according to Philippine laws,
leaving all his properties to his live-in partner and their children. What law
will govern the validity of the disposition in the will?
A. Australia law since his legal wife and legitimate child are Australians and
domiciled in Australia.
B. Australian law since the intrinsic validity of the provisions of a
will is governed by the decedents national law.
C. Philippine law since the decedent died in Manila and he executed his will
according to such law.
D. Philippine law since the decedents properties are in the Philippines.
61. X bought a land from Y, paying him cash. Since they were friends, they
did not execute any document of sale. After 7 years, the heirs of X asked Y to
execute a deed of absolute sale to formalize the verbal sale to their father.
Unwilling to do so, Xs heirs filed an action for specific performance against Y.
Will their action prosper?
A. No, after more than 6 years, the action to enforce the verbal
agreement has already elapsed.
B. No, since the sale cannot under the Statute of Frauds be enforced.
C. Yes, since X bought the land and paid Y for it.
D. Yes, after full payment, the action became imprescriptible.
62. A court declared Ricardo, an old bachelor, an absentee and appointed
Cicero administrator of his property. After a year, it was discovered that
Ricardo had died abroad. What is the effect of the fact of his death on the
administration of his property?
A. With Ricardo no longer an absentee but a deceased person, Cicero will
cease to be administrator of his properties.
B. The administration shall be given by the court having jurisdiction
over the intestate proceedings to a new administrator whom it will
appoint.
C. Cicero automatically becomes administrator of Ricardos estate until
judicially relieved.
D. Ciceros alienations of Ricardos property will be set aside.
63. Baldo, a rejected suitor, intimidated Judy into marrying him. While she
wanted to question the validity of their marriage two years after the
intimidation ceased, Judy decided in the meantime to freely cohabit with
Baldo. After more than 5 years following their wedding, Judy wants to file a
case for annulment of marriage against Baldo on ground of lack of consent.
Will her action prosper?
A. Yes, the action for annulment is imprescriptible.
B. No, since the marriage was merely voidable and Judy ratified it by
freely cohabiting with Baldo after the force and intimidation had
ceased.
C. No, since the action prescribed 5 years from the date of the celebration of
the marriage.
D. Yes, because the marriage was celebrated without Judys consent freely
given.
64. Is the wife who leaves her husband without just cause entitled to
support?
A. No, because the wife must always be submissive and respectful to
thehusband.
B. Yes. The marriage not having been dissolved, the husband continues to
have an obligation to support his wife.
C. No, because in leaving the conjugal home without just cause, she
forfeits her right to support.
D. Yes, since the right to receive support is not subject to any condition.
65. In the order of intestate succession where the decedent is legitimate,
who is the last intestate heirs or heir who will inherit if all heirs in the higher
level are disqualified or unable to inherit?
A. Nephews and nieces.
B. Brothers and sisters.
C. State.
D. Other collateral relatives up to the 5th degree of consanguinity.
66. Roy and Carlos both undertook a contract to deliver to Sam in Manila a
boat docked in Subic. Before they could deliver it, however, the boat sank in
a storm. The contract provides that fortuitous event shall not exempt Roy
and Carlos from their obligation. Owing to the loss of the motor boat, such
obligation is deemed converted into one of indemnity for damages. Is the
liability of Roy and Carlos joint or solidary?
A. Neither solidary nor joint since they cannot waive the defense of fortuitous
event to which they are entitled.
B. Solidary or joint upon the discretion of Sam.
C. Solidary since Roy and Carlos failed to perform their obligation to deliver
the motor boat.
D. Joint since the conversion of their liability to one of indemnity for
damages made it joint.
67. Joanne married James, a person with no known relatives. Through James
hard work, he and his wife Joane prospered. When James died, his estate
alone amounted to P100 million. If, in his will, James designates Joanne as
his only heir, what will be the free portion of his estate.
A. Joanne gets all; estate has no free portion left.
B. Joanne gets 1/2; the other half is free portion.
C. Joanne gets 1/3; the remaining 2/3 is free portion.
D. Joanne gets 1/4; the remaining 3/4 is free portion.
68. A warranty inherent in a contract of sale, whether or not mentioned in it,
is known as the
A. warranty on quality.
B. warranty against hidden defects.
C. warranty against eviction.
D. warranty in merchantability.
69. The doctrine of stare decisis prescribes adherence to precedents in order
to promote the stability of the law. But the doctrine can be abandoned
A. When adherence to it would result in the Governments loss of its case.
B. When the application of the doctrine would cause great prejudice to a
foreign national.
C. When necessary to promote the passage of a new law.
D. When the precedent has ceased to be beneficial and useful.
70. Ric and Josie, Filipinos, have been sweethearts for 5 years. While working
in a European country where the execution of joint wills are allowed, the two
of them executed a joint holographic will where they named each other as
sole heir of the other in case either of them dies. Unfortunately, Ric died a
year later. Can Josie have the joint will successfully probated in the
Philippines?
A. Yes, in the highest interest of comity of nations and to honor the wishes of
the deceased.
B. No, since Philippine law prohibits the execution of joint wills and
such law is binding on Ric and Josie even abroad.
C. Yes, since they executed their joint will out of mutual love and care, values
that the generally accepted principles of international law accepts.
D. Yes, since it is valid in the country where it was executed, applying the
principle of lex loci celebrationis.
71. ML inherited from his father P5 million in legitime but he waived it in a
public instrument in favor of his sister QY who accepted the waiver in writing.
But as it happened, ML borrowed P6 million from PF before the waiver. PF
objected to the waiver and filed an action for its rescission on the ground
that he had the right to MLs P5 million legitime as partial settlement of what
ML owed him since ML has proved to be insolvent. Does PF, as creditor, have
the right to rescind the waiver?
A. No, because the waiver in favor of his sister QY amounts to a donation and
she already accepted it.
B. Yes, because the waiver is prejudicial to the interest of a third
person whose interest is recognized by law.
C. No, PF must wait for ML to become solvent and, thereafter, sue him for the
unpaid loan.
D. Yes, because a legitime cannot be waived in favor of a specific heir; it
must be divided among all the other heirs.
72. While engaged to be married, Arnold and Josephine agreed in a public
instrument to adopt out the economic regime of absolute community of
property. Arnold acknowledged in the same instrument that Josephines
daughter Mary, is his illegitimate child. But Josephine died before the
marriage could take place. Does the marriage settlement have any
significance?
A. None, since the instrument containing the marriage settlement is
essentially void for containing an unrelated matter.
B. Yes, insofar as Arnold acknowledged Mary as his illegitimate
child.
C. None, since the marriage did not take place.
D. Yes, if they acquired properties while living together as husband and wife.
73. Joseph, a 17-year old Filipino, married Jenny, a 21-year old American in
Illinois, USA, where the marriage was valid. Their parents gave full consent to
the marriage of their children. After three years, Joseph filed a petition in the
USA to promptly divorce Jenny and this was granted. When Joseph turned 25
years, he returned to the Philippines and married Leonora. What is the
status of this second marriage?
84. Janice and Jennifer are sisters. Janice sued Jennifer and Laura, Jennifers
business partner for recovery of property with damages. The complaint did
not allege that Janice exerted earnest efforts to come to a compromise with
the defendants and that such efforts failed. The judge dismissed the
complaint outright for failure to comply with a condition precedent. Is the
dismissal in order?
A. No, since Laura is a stranger to the sisters, Janice has no moral
obligation to settle with her.
B. Yes, since court should promote amicable settlement among relatives.
C. Yes, since members of the same family, as parties to the suit, are required
to exert earnest efforts to settle their disputes before coming to court.
D. No, the family council, which would ordinarily mediate the dispute, has
been eliminated under the Family Code.
85. X borrowed money from a bank, secured by a mortgage on the land of Y,
his close friend. When the loan matured, Y offered to pay the bank but it
refused since Y was not the borrower. Is the banks action correct?
A. Yes, since X, the true borrower, did not give his consent to Ys offer to pay.
B. No, since anybody can discharge Xs obligation to his benefit.
C. No, since Y, the owner of the collateral, has an interest in the
payment of the obligation.
D. Yes, since it was X who has an obligation to the bank.
86. The right of a mortgagor in a judicial foreclosure to redeem the
mortgaged property after his default in the performance of the conditions of
the mortgage but before the sale of the mortgaged property or confirmation
of the sale by the court, is known as
A. accion publiciana.
B. equity of redemption.
C. pacto de retro.
D. right of redemption.
87. When does the regime of conjugal partnership of gains begin to exist?
A. At the moment the parties take and declare each other as
husband and wife before officiating officer.
B. At the time the spouses acquire properties through joint efforts.
C. On the date the future spouses executed their marriage settlements
because this is the starting point of their marital relationship.
D. On the date agreed upon by the future spouses in their marriage
settlements since their agreement is the law between them.
88. Josie, 18, married Dante, 25, without her parents knowledge and
consent, and lived with him. After a year, Josie returned to her parents
home, complained of the unbearable battering she was getting from Dante,
and expressed a desire to have her marriage with him annulled. Who may
bring the action?
A. Dante.
B. Her parents.
C. Josie herself.
D. The State.
89. X, a married man, cohabited with Y, an unmarried woman. Their relation
bore them BB, a baby boy. Subsequently, after X became a widower, he
married Y. Was BB legitimated by that marriage?
A. Yes, since his parents are now lawfully married.
B. Yes, since he is an innocent party and the marriage rectified the wrong
done him.
C. No, since once illegitimate, a child shall always remain illegitimate.
D. No, since his parents were not qualified to marry each other
when he was conceived.
cohabitation for 6 years, Lindas parents filed an action to annul the marriage
on ground of lack of parental consent. Will the case prosper?
A. No, since only the couple can question the validity of their
marriage after they became 21 of age; their cohabitation also
convalidated the marriage.
B. No, since Lindas parents made no allegations that earnest efforts have
been made to come to a compromise with Conrad and Linda and which
efforts failed.
C. Yes, since the marriage is voidable, the couple being below 21 years of
age when they married.
D. Yes, since Lindas parents never gave their consent to the marriage.
96. Pepito executed a will that he and 3 attesting witnesses signed following
the formalities of law, except that the Notary Public failed to come. Two days
later, the Notary Public notarized the will in his law office where all
signatories to the will acknowledged that the testator signed the will in the
presence of the witnesses and that the latter themselves signed the will in
the presence of the testator and of one another. Was the will validly
notarized?
A. No, since it was not notarized on the occasion when the signatories affixed
their signatures on the will.
B. Yes, since the Notary Public has to be present only when the
signatories acknowledged the acts required of them in relation to
the will.
C. Yes, but the defect in the mere notarization of the will is not fatal to
its execution.
D. No, since the notary public did not require the signatories to sign their
respective attestations again.
97. Venecio and Ester lived as common-law spouses since both have been
married to other persons from whom they had been separated in fact for
several years. Hardworking and bright, each earned incomes from their
respective professions and enterprises. What is the nature of their incomes?
A. Conjugal since they earned the same while living as husband and wife.
B. Separate since their property relations with their legal spouses
are still subsisting.
C. Co-ownership since they agreed to work for their mutual benefit.
D. Communal since they earned the same as common-law spouses.
98. What is the prescriptive period for filing an action for revocation of a
donation based on acts of ingratitude of the donee?
A. 5 years from the perfection of the donation.
B. 1 year from the perfection of the donation.
C. 4 years from the perfection of the donation.
D. Such action does not prescribe.
99. Before Karen married Karl, she inherited P5 million from her deceased
mother which amount she brought into the marriage. She later used part of
the money to buy a new Mercedes Benz in her name, which Karen and her
husband used as a family car. Is the car a conjugal or Karens exclusive
property?
A. It is conjugal property since the spouses use it as a family car.
B. It is Karens exclusive property since it is in her name.
C. It is conjugal property having been bought during the marriage.
D. It is Karens exclusive property since she bought it with her own
money.
100. Because of Xs gross negligence, Y suffered injuries that resulted in the
abortion of the foetus she carried. Y sued X for, among other damages, P1
million for the death of a family member. Is Y entitled to indemnity for the
death of the foetus she carried?
3. Arthur, Ben, and Cesar quarreled with Glen while they were at the latters
house. Enraged, Arthur repeatedly stabbed Glen while Ben and Cesar pinned
his arms. What aggravating circumstance if any attended the killing of Glen?
A. Evident premeditation.
B. None.
C. Abuse of superior strength.
D. Treachery.
5. He is an accomplice who
A. agreed to serve as a lookout after his companions decided to murder the
victim.
B. watched quietly as the murderer stabbed his victim.
C. helped the murderer find the victim who was hiding to avoid
detection.
D. provided no help, when he can, to save the victim from dying.
D. Chiefs of Mission
8. Zeno and Primo asked Bert to give them a sketch of the location of Andys
house since they wanted to kill him. Bert agreed and drew them the sketch.
Zeno and Primo drove to the place and killed Andy. What crime did Bert
commit?
A. Accomplice to murder, since his cooperation was minimal.
B. Accessory to murder, since his map facilitated the escape of the two.
C. None, since he took no step to take part in executing the crime.
D. Principal to murder, since he acted in conspiracy with Zeno and Primo.
10. The police officer in civilian clothes asked X where he can buy shabu. X
responded by asking the officer how much of the drug he needed. When he
told him, X left, returned after a few minutes with the shabu, gave it to the
officer, and took his money. X is
A. liable for selling since the police operation was a valid
entrapment.
B. not liable for selling since the police operation was an invalid entrapment.
C. liable for selling since the police operation was a valid form of instigation.
D. not liable since the police operation was an invalid instigation.
11. Plaintiff X said in his civil complaint for damages that defendant Y,
employing fraud, convinced him to buy a defective vehicle. Y filed a criminal
action for libel against X for maliciously imputing fraud on him. Will the
action prosper if it turns out that the civil complaint for damages was
baseless?
A. No, since pleadings filed in court are absolutely privileged.
B. No, since malice is not evident.
C. Yes, given the fact that the imputation of fraud was baseless.
D. Yes, parties must state the truth in their pleadings.
12. The maxim Nullum crimen nula poena sine lege means that
A. the act is criminal at the time of its commission and recognized as such at
the time of its commission but the penalty therefor is prescribed in a
subsequently enacted law.
B. the act is criminal and punished under and pursuant to common law.
C. there is a crime for as long as the act is inherently evil.
D. crime is a product of the law.
14. The husband has for a long time physically and mentally tortured his
wife. After one episode of beating, the wife took the husbands gun and shot
him dead. Under the circumstances, her act constitutes
15. There is violation of Art. 316, RPC (Other forms of Swindling) where
A. the owner of property sells a property and subsequently rescinds the sale.
B. the real property subject of the sale does not exist.
C. the property was mortgaged for a usurious contract of loan.
D. the owner disposes of his encumbered real property as if it is
free from encumbrances.
17. Dr. Chow, a government doctor, failed to submit his Daily Time Record
(DTR) from January to March 2000 and did not get approval of his sick leave
application for April because of evidence that he was actually moonlighting
elsewhere.
Thus, the medical Director caused the withholding of his salary for the
periods in question until he submitted his DTRs in May 2000. Can Dr. Chow
prosecute the medical director for causing him undue injury in violation of
the Anti-Graft and Corrupt Practices Act?
A. Yes, since the medical Director acted with evident bad faith.
B. No, since the medical director has full discretion in releasing the salary of
government doctors.
C. Yes, since his salary was withheld without prior hearing.
D. No, since Dr. Chow brought it upon himself, having failed to
submit the required DTRs.
18. When a penal law is absolutely repealed such that the offense is
decriminalized, a pending case charging the accused of the repealed crime is
to be
A. prosecuted still since the charge was valid when filed.
B. dismissed without any precondition.
C. dismissed provided the accused is not a habitual delinquent.
D. prosecuted still since the offended party has a vested interest in the
repealed law.
20. The exchanges of highly offensive words between two quarrelling women
in the presence of a crowd of people constitute
A. one count of grave slander against the woman who uttered the more
insulting expressions.
B. grave slander against the woman who started it and light slander against
the other woman.
C. two separate counts of light slander, one for each woman.
D. two separate counts of grave slander, one against each of them.
21. Any person who, having found lost property, shall fail to deliver the same
to the local authorities or to its owner is liable for
A. occupation or usurpation of personal property.
B. civil damages only.
C. theft.
D. other deceits.
25. Three men gave Arnold fist blows and kicks causing him to fall. As they
surrounded and continued hitting him, he grabbed a knife he had in his
pocket and stabbed one of the men straight to the heart. What crime did
Arnold commit?
A. Homicide with incomplete self-defense, since he could have run from his
aggressors.
B. Homicide, since he knew that stabbing a person in the heart is fatal.
C. Homicide mitigated by incomplete self-defense, since stabbing a person to
the heart is excessive.
26. A, B, and C agreed to rob a house of its cash. A and B entered the house
while C remained outside as lookout. After getting the cash, A and B decided
to set the house on fire to destroy any evidence of their presence. What
crime or crimes did C commit?
A. Robbery and arson since arson took place as an incident of the robbery.
B. Robbery and arson since C took no step to stop the arson.
C. Just for robbery since he only agreed to it and served as lookout.
D. Accomplice to robbery since his role in the crime was minimal.
28. X killed B, mistakenly believing that she was his wife, upon surprising
her having sex with another man in a motel room. What is the criminal
liability of X?
A. None since he killed her under exceptional circumstances.
B. None since he acted under a mistake of fact.
C. Parricide.
D. Homicide.
29. X draws a check upon request of Y, the payee, who told X that he would
merely show the check to his creditor to gain more time to pay his account.
The check bounced upon presentation by the creditor. Under the
circumstances, who can be prosecuted for estafa based on the dishonored
check?
30. Ana visited her daughter Belen who worked as Caloys housemaid.
Caloy was not at home but Debbie, a casual visitor in the house, verbally
maligned Belen in Anas presence. Irked, Ana assaulted Debbie. Under the
circumstances, dwelling is NOT regarded as aggravating because
A. Dwelling did nothing to provoke Ana into assaulting Debbie.
B. Caloy, the owner of the house, was not present.
C. Debbie is not a dweller of the house.
D. Belen, whom Debbie maligned, also dwells in the house.
31. It is a matter of judicial knowledge that certain individuals will kill others
or commit serious offenses for no reason at all. For this reason,
A. lack of motive can result in conviction where the crime and the
accuseds part in it are shown.
B. motive is material only where there is no evidence of criminal intent.
C. lack of motive precludes conviction.
D. the motive of an offender is absolutely immaterial.
34. A private person who assists the escape of a person who committed
robbery shall be liable
A. as a principal to the crime of robbery.
B. as an accessory to the crime of robbery.
C. as a principal to the crime of obstruction of justice.
D. as an accessory to the crime of obstruction of justice.
35. Which among the following circumstances do NOT qualify the crime
of kidnapping?
A. The victim is killed as a consequence of the detention.
B. The offender is a public officer.
C. Ransom is demanded.
D. The victim is raped.
37. Dagami concealed Bugnas body and the fact that he killed him by
setting Bugnas house on fire. What crime or crimes did Dagami commit?
A. Murder, the arson being absorbed already
B. Separate crimes of murder and arson
C. Arson, the homicide being absorbed already
38. Sam wrote a letter to his friends stating that Judge Odon loves obscene
magazines and keeps these in his desk. Charged with libel, can Sam present
proof that Judge Odon indeed loves obscene magazines and keeps these in
his desk?
A. No, since the imputation is not related to the duties of a judge.
B. No, since Sam does not impute a crime to Judge Odon.
C. No, since Sam imputes the commission of a crime to Judge Odon.
D. Yes, since truth can be a valid defense in libel.
39. X, without intent to kill, aimed his gun at Z and fired it, hitting the latter
who died as a consequence. Under the circumstances
A. X cannot plead praetor intentionem since the intent to kill is
presumed from the killing of the victim.
B. X may plead praetor intentionem since he intended only to scare, not kill
Z.
C. X may plead aberratio ictus as he had no intention to hit Z.
D. X may plead commission of only Discharge of Firearm as he had no intent
to kill Z when he fired his gun.
43. To save himself from crashing into an unlighted truck abandoned on the
road, Jose swerved his car to the right towards the graveled shoulder, killing
two bystanders. Is he entitled to the justifying circumstance of state of
necessity?
A. No, because the bystanders had nothing to do with the abandoned truck
on the road.
B. No, because the injury done is greater than the evil to be avoided.
C. Yes, since the instinct of self-preservation takes priority in an
emergency.
D. Yes, since the bystanders should have kept off the shoulder of the road.
44. The accused was shocked to discover his wife and their driver sleeping in
the masters bedroom. Outraged, the accused got his gun and killed both.
Can the accused claim that he killed the two under exceptional
circumstances?
A. No, since the accused had time to reflect when he got his gun.
B. No, since the accused did not catch them while having sexual
intercourse.
C. Yes, since the wife and their driver desecrated the marital bed.
D. Yes, since the scene shows that they had an intimate relationship.
45. The three accused forcibly took their victim from his car but the latter
succeeded in freeing himself from their grip. What crime did the three
accused commit?
A. forcible abduction.
B. frustrated kidnapping.
C. attempted kidnapping.
D. grave coercion.
46. Deeply enraged by his wifes infidelity, the husband shot and killed her
lover. The husband subsequently surrendered to the police. How will the
court appreciate the mitigating circumstances of (i) passion or obfuscation,
(ii) vindication of a grave offense, and (iii) voluntary surrender that the
husband invoked and proved?
A. It will appreciate passion or obfuscation and voluntary surrender as one
mitigating circumstance and vindication of a grave offense as another.
B. It will appreciate all three mitigating circumstances separately.
C. It will appreciate the three mitigating circumstances only as one.
D. It will appreciate passion or obfuscation and vindication of a
grave offense as just one mitigating circumstance and voluntary
surrender as another.
49. Without meaning anything, Z happened to stare into the eye of one of
four men hanging out by a store which he passed. Taking offense, the four
mauled and robbed him of his wages. Z went home, took a knife, and
stabbed one of his attackers to death. Charged with murder, Z may raise the
mitigating circumstance of
A. praeter intentionem.
B. incomplete self-defense preceded by undue provocation.
C. passion or obfuscation.
D. complete self-defense.
50. A public officer who immediately returns the bribe money handed over to
him commits
A. no crime.
B. attempted bribery.
C. consummated bribery.
D. frustrated bribery.
51. Direct bribery is a crime involving moral turpitude. From which of the
following elements of direct bribery can moral turpitude be inferred?
A. The offender receives a gift by himself or through another.
B. The offender is a public officer.
C. The offender takes a gift with a view to committing a crime in
exchange.
D. The act which the offender agrees to perform or which he executes is
connected with his official duties.
55. On hearing a hospital ward patient on the next bed, shrieking in pain
and begging to die, Mona shut off the oxygen that was sustaining the
patient, resulting in his death. What crime if any did Mona commit?
A. Homicide.
B. Murder if she deliberated on her action.
C. Giving Assistance to Suicide.
D. Euthanasia.
56. When committed outside the Philippine territory, our courts DO NOT
have jurisdiction over the crime of
A. treason.
B. piracy.
C. espionage.
D. rebellion.
59. X and his step-father have a long-standing enmity. One day, irked by an
argument with his step-father, X smashed the windshield of his step-fathers
brand new Audi sports car. X is liable for
A. malicious mischief.
B. malicious mischief with the alternative mitigating circumstance of
relationship.
C. malicious mischief with the alternative aggravating circumstance of
relationship.
D. the civil damage he caused.
60. The classification of felonies into grave, less grave, and light is important
in ascertaining
A. if certain crimes committed on the same occasion can be
complexed.
B. the correct penalty for crimes committed through reckless imprudence.
61. A child in conflict with the law shall enjoy all the rights of a child until
A. he is found to have acted with discernment.
B. his minority is setoff by some aggravating circumstance.
C. he is proved to be 18 years or older.
D. he forfeits such rights by gross misconduct and immorality.
63. W allowed a man to have sex with her thinking that he was her husband.
After realizing that the man was not her husband, W stabbed him to death.
Under the circumstances, the mitigating circumstance in attendance
constitutes
A. defense of honor.
B. immediate vindication of a grave offense.
C. passion or obfuscation.
D. self-defense.
64. The prescriptive period for bigamy is 15 years counted from the date of
the
A. discovery of the second marriage by the offended spouse.
B. registration of the second marriage in the Local Civil Registry.
C. celebration or solemnization of the second marriage.
D. discovery of the second marriage by the authorities.
65. After properly waiving his Miranda rights, the offender led the police to
where he buried the gun he used in shooting the victim. How does this affect
his liability?
A. This serves as an analogous mitigating circumstance of voluntary
surrender.
B. It has no effect at all since the law provides none.
C. He is considered to have confessed to murder.
D. This serves as aggravating circumstance of concealment of weapon.
70. A criminal action for rape is extinguished when the offender is forgiven
by
A. the offenders wife who herself is the rape victim.
B. his wife for having raped another woman.
C. the rape victims husband.
D. the rape victim herself.
73. What court has jurisdiction when an Indonesian crew murders the
Filipino captain on board a vessel of Russian registry while the vessel is
anchored outside the breakwaters of the Manila bay?
A. The Indonesian court.
B. The Russian court.
C. The Philippine court.
D. Any court that first asserts jurisdiction over the case.
74. X, intending to kill Y, a store owner, fired at Y from the street, but the
shot killed not only Y but also Z who was in the store. As a case of aberratio
ictus, it is punishable as a
A. complex crime proper.
B. special complex crime.
C. continuing crime.
D. compound crime.
2. A cargo ship of X Shipping, Co. ran aground off the coast of Cebu during a
storm and lost all its cargo amounting to Php50 Million. The ship itself
suffered damages estimated at Php80 Million. The cargo owners filed a suit
against X Shipping but it invoked the doctrine of limited liability since its
vessel suffered an Php80 Million damage, more than the collective value of
all lost cargo. Is X Shipping correct?
A. Yes, since under that doctrine, the value of the lost cargo and the damage
to the ship can be set-off.
B. No, since each cargo owner has a separate and individual claim for
damages.
C. Yes, since the extent of the ships damage was greater than that of the
value of the lost cargo.
D. No, since X Shipping neither incurred a total loss nor abandoned
its ship.
3. A writes a promissory note in favor of his creditor, B. It says: Subject to
my option, I promise to pay B Php1 Million or his order or give Php1 Million
worth of cement or to authorize him to sell my house worth Php1 Million.
Signed, A. Is the note negotiable?
A. No, because the exercise of the option to pay lies with A, the
maker and debtor.
B. No, because it authorizes the sale of collateral securities in case the note
is not paid at maturity.
C. Yes, because the note is really payable to B or his order, the other
provisions being merely optional.
D. Yes, because an election to require something to be done in lieu of
payment of money does not affect negotiability.
4. ABC Corp. increased its capital stocks from Php10 Million to Php15 Million
and, in the process, issued 1,000 new shares divided into Common Shares
B and Common Shares C. T, a stockholder owning 500 shares, insists on
buying the newly issued shares through a right of pre-emption. The company
claims, however, that its By-laws deny T any right of pre-emption. Is the
corporation correct?
A.No,since the By-Laws cannot deny a shareholder his right of preemption.
B. Yes, but the denial of his pre-emptive right extends only to 500 shares.
C. Yes, since the denial of the right under the By-laws is binding on T.
D. No, since pre-emptive rights are governed by the articles of incorporation.
5. M makes a promissory note that states: I, M, promise to pay Php5,000.00
to B or bearer. Signed, M. M negotiated the note by delivery to B, B to N,
and N to O. B had known that M was bankrupt when M issued the note. Who
would be liable to O?
A. M and N since they may be assumed to know of Ms bankruptcy
B. N, being Os immediate negotiator of a bearer note
C. B, M, and N, being indorsers by delivery of a bearer note
D. B, having known of Ms bankruptcy
6. S delivered 10 boxes of cellphones to Trek Bus Liner, for transport from
Manila to Ilocos Sur on the following day, for which S paid the freightage.
Meanwhile, the boxes were stored in the bus liners bodega. That night,
however, a robber broke into the bodega and stole Ss boxes. S sues Trek Bus
Liner for contractual breach but the latter argues that S has no cause of
action based on such breach since the loss occurred while the goods awaited
transport. Who is correct?
A. The bus liner since the goods were not lost while being transported.
B. S since the goods were unconditionally placed with T for
transportation.
C. S since the freightage for the goods had been paid.
D. The bus liner since the loss was due to a fortuitous event.
7. X Corp. operates a call center that received orders for pizzas on behalf of Y
Corp. which operates a chain of pizza restaurants. The two companies have
the same set of corporate officers. After 2 years, X Corp. dismissed its call
agents for no apparent reason. The agents filed a collective suit for illegal
dismissal against both X Corp. and Y Corp. based on the doctrine of piercing
the veil of corporate fiction. The latter set up the defense that the agents
are in the employ of X Corp. which is a separate juridical entity. Is this
defense appropriate?
A. No, since the doctrine would apply, the two companies having the same
set of corporate officers.
B. No, the real employer is Y Corp., the pizza company, with X Corp. serving
as an arm for receiving its outside orders for pizzas.
C. Yes, it is not shown that one company completely dominates the
finances, policies, and business practices of the other.
D. Yes, since the two companies perform two distinct businesses.
8. A negotiable instrument can be indorsed by way of a restrictive
indorsement, which prohibits further negotiation and constitutes the
indorsee as agent of the indorser. As agent, the indorsee has the right,
among others, to
A. demand payment of the instrument only.
B. notify the drawer of the payment of the instrument.
C. receive payment of the instrument.
D. instruct that payment be made to the drawee.
9. Under the Negotiable Instruments Law, a signature by procuration
operates as a notice that the agent has but a limited authority to sign. Thus,
a person who takes a bill that is drawn, accepted, or indorsed by procuration
is duty-bound to inquire into the extent of the agents authority by:
A. examining the agents special power of attorney.
B. examining the bill to determine the extent of such authority.
C. asking the agent about the extent of such authority.
D. asking the principal about the extent of such authority.
10. Under the Negotiable Instruments Law, if the holder has a lien on the
instrument which arises either from a contract or by implication of law, he
would be a holder for value to the extent of
A. his successors interest.
B. his predecessors interest.
C. the lien in his favor.
D. the amount indicated on the instruments face.
11. The liability of a common carrier for the goods it transports begins from
the time of
A. conditional receipt.
B. constructive receipt.
C. actual receipt.
D. either actual or constructive receipt.
12. On Xs failure to pay his loan to ABC Bank, the latter foreclosed the
Real Estate Mortgage he executed in its favor. The auction sale was set for
Dec. 1, 2010 with the notices of sale published as the law required. The sale
was, however, cancelled when Dec. 1, 2010 was declared a holiday and rescheduled to Jan. 10, 2011 without republication of notice. The auction sale
then proceeded on the new date. Under the circumstances, the auction sale
is
A. rescissible.
B. unenforceable.
C. void.
D. voidable.
13. X executed a promissory note with a face value of Php50,000.00,
payable to the order of Y. Y indorsed the note to Z, to whom Y owed
Php30,000.00. If X has no defense at all against Y, for how much may Z
collect from X?
A. Php20,000.00, as he is a holder for value to the extent of the difference
between Ys debt and the value of the note.
B. Php30,000.00, as he is a holder for value to the extent of his lien.
C. Php50,000.00, but with the obligation to hold Php20,000.00 for
Ys benefit.
D. None, as Zs remedy is to run after his debtor, Y.
14. Under the Anti-Money Laundering Law, a covered institution is required
to maintain a system of verifying the true identity of their clients as well as
persons purporting to act on behalf of
A. those doing business with such clients.
B. unknown principals.
C. the covered institution.
D. such clients.
15. It is settled that neither par value nor book value is an accurate indicator
of the fair value of a share of stock of a corporation. As to unpaid
subscriptions to its shares of stock, as they are regarded as corporate assets,
they should be included in the
A. capital value.
B. book value.
C. par value.
D. market value.
16. P sold to M 10 grams of shabu worth Php5,000.00. As he had no money
at the time of the sale, M wrote a promissory note promising to pay P or his
order Php5,000. P then indorsed the note to X (who did not know about the
shabu), and X to Y. Unable to collect from P, Y then sued X on the note. X set
up the defense of illegality of consideration. Is he correct?
A. No, since X, being a subsequent indorser, warrants that the note is valid
and subsisting.
B. No, since X, a general indorser, warrants that the note is valid
and subsisting.
C. Yes, since a void contract does not give rise to any right.
D. Yes, since the note was born of an illegal consideration which is a real
defense.
17. In a contract of carriage, the common carrier is liable for the injury or
death of a passenger resulting from its employees fault although the latter
acted beyond the scope of his authority. This is based on the
A. rule that the carrier has an implied duty to transport the
passenger safely.
B. rule that the carrier has an express duty to transport the passenger safely
C. Doctrine of Respondeat Superior.
D. rule in culpa aquiliana.
18. A holder in due course holds the instrument free from any defect of title
of prior parties and free from defenses available to prior parties among
themselves. An example of such a defense is A. fraud in inducement.
B. duress amounting to forgery.
C. fraud in esse contractus.
D. alteration.
48. B, while drunk, accepted a passenger in his taxicab. B then drove the
taxi recklessly, and inevitably, it crashed into an electric post, resulting in
serious physical injuries to the passengers. The latter then filed a suit for tort
against Bs operator, A, but A raised the defense of having exercised
extraordinary diligence in the safety of the passenger. Is his defense
tenable?
A. Yes, as a common carrier can rebut the presumption of negligence by
raising such a defense.
B. No, as in tort actions, the proper defense is due diligence in the
selection and supervision of the employee by the employer.
C. No, as B, the common carriers employee, was obviously negligent due to
his intoxication.
D. Yes, as a common carrier can invoke extraordinary diligence in the safety
of passengers in tort cases.
49. X is a director in T Corp. who was elected to a 1-year term on Feb. 1,
2010. On April 11, 2010, X resigned and was replaced by R, who assumed as
director on May 17, 2010. On Nov. 21, 2010, R died. S was then elected in
his place. Until which time should S serve as director?
A. April 11, 2011.
B. Feb. 1, 2011.
C. May 17, 2011.
D. Nov. 21, 2011.
50. M, the maker, issued a promissory note to P, the payee which states: I,
M, promise to pay P or order the amount of Php1 Million. Signed, M. P
negotiated the note by indorsement to N, then N to O also by indorsement,
and O to Q, again by indorsement. But before O indorsed the note to Q, Os
wife wrote the figure 2 on the note after Php1 without Os knowledge,
making it appear that the note is for Php12 Million. For how much is O liable
to Q?
A. Php1 Million since it is the original tenor of the note.
B. Php1 Million since he warrants that the note is genuine and in all respects
what it purports to be.
C. Php12 Million since he warrants his solvency and that he has a good title
to the note.
D. Php12 Million since he warrants that the note is genuine and in
all respects what it purports to be.
51. X Corp., whose business purpose is to manufacture and sell vehicles,
invested its funds in Y Corp., an investment firm, through a resolution of its
Board of Directors. The investment grew tremendously on account of Y
Corp.s excellent business judgment. But a minority stockholder in X Corp.
assails the investment as ultra vires. Is he right and, if so, what is the status
of the investment?
A. Yes, it is an ultra vires act of the corporation itself but voidable only,
subject to stockholders ratification.
B. Yes, it is an ultra vires act of its Board of Directors and thus void.
C. Yes, it is an ultra vires act of its Board of Directors but voidable
only, subject to stockholders ratification.
D. Yes, it is an ultra vires act of the corporation itself and, consequently, void.
52. Notice of dishonor is not required to be made in all cases. One instance
where such notice is not necessary is when the indorser is the one to whom
the instrument is suppose to be presented for payment. The rationale here is
that the indorser
A. already knows of the dishonor and it makes no sense to notify
him of it.
B. is bound to make the acceptance in all cases.
C. has no reason to expect the dishonor of the instrument.
D. must be made to account for all his actions.
53. Eagleson Refillers, Co., a firm that sells water to the public, opposes
the trade name application of Eagleson Laundry, Co., on the ground that
such trade name tends to deceive trade circles or confuse the public with
respect to the water firms registered trade name. Will the opposition
prosper?
A. Yes, since such use is likely to deceive or confuse the public.
B. Yes, since both companies use water in conducting their business.
C. No, since the companies are not engaged in the same line of
business.
D. No, since the root word Eagle is a generic name not subject to
registration.
54. For a constructive total loss to exist in marine insurance, it is required
that the person insured relinquish his interest in the thing insured. This
relinquishment must be
A. actual.
B. constructive first and if it fails, then actual.
C. either actual or constructive.
D. constructive.
55. The Corporation Code sanctions a contract between two or more
corporations which have interlocking directors, provided there is no fraud
that attends it and it is fair and reasonable under the circumstances. The
interest of an interlocking director in one corporation may be either
substantial or nominal. It is nominal if his interest:
A. does not exceed 25% of the outstanding capital stock.
B. exceeds 25% of the outstanding capital stock.
C. exceeds 20% of the outstanding capital stock.
D. does not exceed 20% of the outstanding capital stock.
56. X, an amateur astronomer, stumbled upon what appeared to be a
massive volcanic eruption in Jupiter while peering at the planet through his
telescope. The following week, X, without notes, presented a lecture on his
findings before the Association of Astronomers of the Philippines. To his
dismay, he later read an article in a science journal written by Y, a
professional astronomer, repeating exactly what X discovered without any
attribution to him. Has Y infringed on Xs copyright, if any?
A. No, since X did not reduce his lecture in writing or other material form.
B. Yes, since the lecture is considered Xs original work.
C. No, since no protection extends to any discovery, even if
expressed, explained, illustrated, or embodied in a work.
D. Yes, since Ys article failed to make any attribution to X.
57. In case of disagreement between the corporation and a withdrawing
stockholder who exercises his appraisal right regarding the fair value of his
shares, a three-member group shall by majority vote resolve the issue with
finality. May the wife of the withdrawing stockholder be named to the threemember group?
A. No, the wife of the withdrawing shareholder is not a
disinterested person.
B. Yes, since she could best protect her husbands shareholdings.
C. Yes, since the rules do not discriminate against wives.
D. No, since the stockholder himself should sit in the three-member group.
58. Apart from economic rights, the author of a copyright also has moral
rights which he may transfer by way of assignment. The term of these moral
rights shall last
A. during the authors lifetime and for 50 years after his death.
B. forever.
C. 50 years from the time the author created his work.
64.
If an insurance policy prohibits additional insurance on the property
insured without the insurers consent, such provision being valid and
reasonable, a violation by the insured
A. reduces the value of the policy.
B. avoids the policy.
C. offsets the value of the policy with the additional insurancess value.
D. forfeits premiums already paid.
65. X found a check on the street, drawn by Y against ABC Bank, with Z as
payee. X forged Zs signature as an indorser, then indorsed it personally and
delivered it to DEF Bank. The latter, in turn, indorsed it to ABC Bank which
charged it to the Ys account. Y later sued ABC Bank but it set up the forgery
as its defense. Will it prosper?
A. No, since the payees signature has been forged.
B. No, since Ys remedy is to run after the forger, X.
C. Yes, since forgery is only a personal defense.
D. Yes, since ABC Bank is bound to know the signature of Y, its
client.
66. The rule is that no stock dividend shall be issued without the approval
of stockholders representing at least 2/3 of the outstanding capital stock at a
regular or special meeting called for the purpose. As to other forms of
dividends:
A. a mere majority of the entire Board of Directors applies.
B. a mere majority of the quorum of the Board of Directors applies.
C. a mere majority of the votes of stockholders representing the outstanding
capital stock applies.
D. the same rule of 2/3 votes applies.
67. X, at Ys request, executed a Real Estate Mortgage (REM) on his (Xs)
land to secure Ys loan from Z. Z successfully foreclosed the REM when Y
defaulted on the loan but half of Ys obligation remained unpaid. May Z sue
X to enforce his right to the deficiency?
A. Yes, but solidarily with Y.
B. Yes, since Xs is deemed to warrant that his land would cover the whole
obligation.
C. No, since it is the buyer at the auction sale who should answer for the
deficiency.
D. No, because X is not Zs debtor.
68. May a publicly listed universal bank own 100% of the voting stocks in
another universal bank and in a commercial bank?
A. Yes, if with the permission of the Bangko Sentral ng Pilipinas.
B. No, since it has no power to invest in equities.
C. Yes, as there is no prohibition on it.
D. No, since under the law, the 100% ownership on voting stocks
must be in either bank only.
69. Perils of the ship, under marine insurance law, refer to loss which in the
ordinary course of events results from
A. natural and inevitable actions of the sea.
B. natural and ordinary actions of the sea.
C. unnatural and inevitable actions of the sea.
D. unnatural and ordinary actions of the sea.
70. Under the Intellectual Property Code, lectures, sermons, addresses or
dissertations prepared for oral delivery, whether or not reduced in writing or
other material forms, are regarded as
A. non-original works.
B. original works.
C. derivative works.
C. No, because the voting in the Board should have been by majority of a
quorum.
D. Yes since the votes of 2/3 of the stockholders and majority of the Board
were secured.
82. A group of Malaysians wanted to invest in the Philippines insurance
business. After negotiations, they agreed to organize FIMA Insurance Corp.
with a group of Filipino businessmen. FIMA would have a PhP50 Million paid
up capital, PhP40 Million of which would come from the Filipino group. All
corporate officers would be Filipinos and 8 out of its 10-member Board of
Directors would be Filipinos. Can FIMA operate an insurance business in the
Philippines?
A. No, since an insurance company must have at least PhP75 Million
paid-up capital.
B. Yes, since there is substantial compliance with our nationalization laws
respecting paid-up capital and Filipino dominated Board of Directors.
C. Yes, since FIMAs paid up capital more than meets the countrys
nationalization laws.
D. No, since an insurance company should be 100% owned by Filipinos.
83. Under the Public Service Act, an administrative agency has the power to
approve provisionally the rates of public utilities without a hearing in case of
urgent public needs. The exercise of this power is
A. supervisory.
B. absolute.
C. discretionary.
D. mandatory.
84. X, creditor of Y, obtained a judgment in his favor in connection with Ys
unpaid loan to him. The courts sheriff then levied on the goods that Y stored
in Ts warehouse, for which the latter issued a warehouse receipt. A month
before the levy, however, Z bought the warehouse receipt for value. Who
has a better right over the goods?
A. T, being the warehouseman with a lien on the goods
B. Z, being a purchaser for value of the warehouse receipt
C. X, being Ys judgment creditor
D. Y, being the owner of the goods
85. A promissory note states, on its face: I, X, promise to pay Y the amount
of Php 5,000.00 five days after completion of the on-going construction of
my house. Signed, X. Is the note negotiable?
A. Yes, since it is payable at a fixed period after the occurrence of a specified
event.
B. No, since it is payable at a fixed period after the occurrence of an
event which may not happen.
C. Yes, since it is payable at a fixed period or determinable future time.
D. No, since it should be payable at a fixed period before the occurrence of a
specified event.
86. P sold to M a pair of gecko (tuko) for Php50,000.00. M then issued a
promissory note to P promising to pay the money within 90 days. Unknown
to P and M, a law was passed a month before the sale that prohibits and
declares void any agreement to sell gecko in the country. If X acquired the
note in good faith and for value, may he enforce payment on it?
A. No, since the law declared void the contract on which the
promissory note was founded.
B. No, since it was not X who bought the gecko.
C. Yes, since he is a holder in due course of a note which is distinct from the
sale of gecko.
D. Yes, since he is a holder in due course and P and M were not aware of the
law that prohibited the sale of gecko.
87. P authorized A to sign a bill of exchange in his (Ps) name. The bill reads:
Pay to B or order the sum of Php1 million. Signed, A (for and in behalf of
P). The bill was drawn on P. B indorsed the bill to C, C to D, and D to E. May
E treat the bill as a promissory note?
A. No, because the instrument is payable to order and has been indorsed
several times.
B. Yes, because the drawer and drawee are one and the same
person.
C. No, because the instrument is a bill of exchange.
D. Yes, because A was only an agent of P.
88. Z wrote out an instrument that states: Pay to X the amount of Php1
Million for collection only. Signed, Z. X indorsed it to his creditor, Y, to
whom he owed Php1 million. Y now wants to collect and satisfy Xs debt
through the Php1 million on the check. May he validly do so?
A. Yes, since the indorsement to Y is for Php1 Million.
B. No, since Z is not a party to the loan between X and Y.
C. No, since X is merely an agent of Z, his only right being to collect.
D. Yes, since X owed Y Php1 Million.
89. X Shipping, Co., insured its vessel MV Don Teodoro for Php100 Million
with ABC Insurance, Co. through T, an agent of X Shipping. During a voyage,
the vessel accidentally caught fire and suffered damages estimated at Php80
Million. T personally informed ABC Insurance that X Shipping was abandoning
the ship.
Later, ABC insurance denied X Shippings claim for loss on the ground that a
notice of abandonment through its agent was improper. Is ABC Insurance
right?
A. Yes, since X Shipping should have ratified its agents action.
B. No, since T, as agent of X Shipping who procured the insurance,
can also give notice of abandonment for his principal.
C. Yes, since only the agent of X Shipping relayed the fact of abandonment.
D. No, since in the first place, the damage was more than of the ships
value.
90. A law was passed disqualifying former members of Congress from sitting
in the Board of Directors of government-owned or controlled corporations.
Because of this, the Board of Directors of ABC Corp., a government-owned
and controlled corporation, disqualified C, a former Congressman, from
continuing to sit as one of its members. C objected, however, insisting that
under the Corporation Code members of the board of directors of
corporations may only be removed by vote of stockholders holding 2/3 of its
outstanding capital stock in a regular or special meeting called for that
purpose. Is C correct?
A. Yes, since the new law cannot be applied to members of the board of
directors already elected prior to its passage.
B. No, since the disqualification takes effect by operation of law, it
is sufficient that he was declared no longer a member of the board.
C. Yes, since the provisions of the Corporation Code applies as well to
government-owned and controlled corporations.
D. No, since the board has the power to oust him even without the new law.
91. G, a grocery goods supplier, sold 100 sacks of rice to H who promised to
pay once he has sold all the rice. H meantime delivered the goods to W, a
warehouseman, who issued a warehouse receipt. Without the knowledge of
G and W, H negotiated the receipt to P who acquired it in good faith and for
value. P then claimed the goods from W, who released them. After the rice
was loaded on a ship bound for Manila, G invokes his right to stop the goods
in transit due to his unpaid lien. Who has a better right to the rice?
1. Atty. Mike started teaching Agrarian Reform and Taxation in June 2001 at
the Arts and Sciences Department of the Far Eastern University. In 2005, he
moved to San Sebastian Institute of Law where he taught Political Law. Is
Atty. Mike exempt from complying with the MCLE for the 4th compliance
period in April 2013?
A. No, since he has yet to complete the required teaching
experience to be exempt.
B. No, because he is not yet a bar reviewer.
C. Yes, since by April 2013, he will have been teaching law for more than 10
years.
D. Yes, since he updated himself in law by engaging in teaching.
2. The acknowledgment appearing in a deed of sale reads:
Before me personally appeared this 30 August 2010 Milagros A. Ramirez,
who proved her identity to me through witnesses: 1. Rosauro S. Balana,
Passport UU123456; 1-5-2010/ Baguio City; and 2. Elvira N. Buela, Passport
VV200345; 1-17-2009/ Manila.
Both witnesses, of legal ages, under oath declare that: Milagros A.
Ramirez is personally known to them; she is the same seller in the foregoing
deed of sale; she does not have any current identification document nor can
she obtain one within a reasonable time; and they are not privy to or are
interested in the deed he signed.
What is the status of such a notarial acknowledgment?
A. Questionable since the notary public is not shown to personally know the
principal party.
B. Ineffective since it included parties not privy to the deed.
C. Invalid since the evidence of identity is non-compliant with the notarial
rules.
D. Valid since it is a manner of establishing the identity of the
person executing the document.
3. Atty. Franciscos retainer agreement with RXU said that his attorneys fees
in its case against CRP shall be 15% of the amounts collected. Atty.
Francisco asked the trial court to issue a temporary restraining order against
CRP but this was denied, prompting him to file a petition for certiorari with
the Court of Appeals to question the order of denial. At this point, RXU
terminated Atty. Franciscos services. When the parties later settled their
dispute amicably, CRP paid RXU P100 million. Because of this, Atty.
Francisco came around and claimed a 15% share in the amount. What
should be his attorneys fees?
A. Nothing because the compromise came after RXU terminated him.
B. 15% of what CRP paid RXU or P15 million.
C. A reasonable amount that the court shall fix upon proof of
quantum meruit.
D. Nothing since he was unable to complete the work stated in the retainer
contract.
4. Lee became a lawyer in 1988 under a claim that he is a Filipino like his
parents. Efren sought Lees disbarment on the ground that he really is a
Chinese. To prove he is a Filipino, Lee cited an Albay regional trial courts
final judgment in an action to recover real property which mentioned his
citizenship as Filipino. This final judgment resulted in the correction of his
birth records in a separate special proceeding to show he is a Filipino, not
Chinese as there stated. Is Lees claim to Filipino citizenship valid?
A. No, since the mention of his citizenship in the land case was just
incidental.
B. No, since those rulings were not appealed to the Supreme Court.
C. Yes, because the rulings in his favor have become final and executory.
D. Yes, since his parents are Filipinos based on what he said in his bar exam
petition.
5. Sheryl, Erics counsel, once asked for postponement and the court
granted it since the opposing counsel, Bernadine, did not object. Eric then
asked Sheryl not to allow any further postponements because his case has
been pending for 8 years. When trial resumed, Bernadine moved to reset the
trial because of her infants ailment. What must Sheryl do?
A. Remind the Court that it has the duty to promptly decide the case.
B. Interpose no objection since she too once sought postponement
without Bernadines objection.
C. Vehemently oppose Bernadines motion for being contrary to Erics
wishes.
D. Submit the motion to the Courts sound discretion.
6. In a verified complaint, Kathy said that Judge Florante decided a petition
for correction of entry involving the birth record of her grandson, Joshua, who
happened to be child of Judge Florantes daughter, Pilita. Judge Florante
insisted that he committed no wrong since the proceeding was nonadversarial and since it merely sought to correct an erroneous entry in the
childs birth certificate. Is Judge Florante liable?
A. Yes, because Florante breached the rule on mandatory
disqualification.
B. No, because Judge Florante has no pecuniary interest in the proceeding.
C. No, because it is true the proceeding was non-adversarial so it prejudiced
no one.
D. Yes, since the correction in the childs record affects the details of birth of
the child.
7. Which of the following statements best describes the distinct traditional
dignity that the legal profession enjoys over other professions?
A. People are quite dependent on lawyers for their skills in getting them out
of trouble with the law.
B. Its members strive to maintain honesty even in their private
dealings.
C. Its members earn by charging specified emoluments or fees.
D. The profession is anchored on a fiduciary relation with the client.
8. Raul sought Elys disbarment for notarizing a deed of sale knowing that
four of the sellers were dead. Ely admitted that he notarized the deed of sale
but only after his client assured him that the signatures of the others were
authentic.
Later, Raul moved to have the complaint against him dismissed on the
ground that it was filed because of a misunderstanding which had already
been clarified. This prompted the IBP to recommend the dismissal of the
complaint. Can the dismissal be allowed?
A. No, unless the complainant executes an affidavit of desistance.
B. Yes, since no compelling reason remained to continue with it.
C. Yes, but recall Elys notarial commission since the charge against him
seems meritorious.
D. No, given Elys admission that he notarized the document when
some signatories were absent.
9. When will Atty. Antonios notarial commission expire if he applied for and
was given such commission on 12 November 2010?
A. 31 December 2012
B. 31 December 2011
C. 11 November 2011
D. 11 November 2012
10. Elaine filed a complaint against Fely before their barangay concerning a
contract that they entered into. During conciliation, Fely came with Sarah,
who claimed the right to represent her minor sister. The barangay captain let
Sarah assist her sister. Eventually, the barangay issued a certificate to file
action after the parties failed to settle their differences. When Sarah formally
appeared as lawyer for her sister, Elaine filed an administrative complaint
against her for taking part in the barangay conciliation and preventing the
parties from taking meaningful advantage of the same. Is Sarah liable?
A. No, because she has to represent her sister who was a minor.
B. No, because the Court can always dismiss the case without prejudice to a
genuine conciliation.
C. Yes, because what Sarah did was deceitful and amounts to fraud.
D. Yes, because as a lawyer, she is absolutely forbidden to appear in
barangay conciliations.
11. Which of the following will subject Atty. Lyndon, a Manila notary public,
to sanctions under the notarial rules?
A. Notarizing a verification and certification against forum shopping in
Manila Hotel at the request of his Senator-client.
B. Refusing to notarize an extra-judicial settlement deed after noting that
Ambo, a friend, was delisted as heir when he was in fact one.
C. Performing signature witnessing involving his brother-in-law and
recording it in his register.
D. Notarizing a deed of sale for someone he knew without requiring any
proof of identity.
12. Justice Frank, a retired Court of Appeals justice, appeared before the
Supreme Court on behalf of Landbank, a government bank, in a case
involving the compensable value of the property taken from a landowner
under the agrarian reform law. The landowner questioned Justice Franks
appearance in the case, pointing out that the same is unethical and smacks
of opportunism since he obviously capitalizes on his judicial experience. Is
Justice Franks appearance in the case valid?
A. Yes, because the law allows such appearance as long as the
government is not the adverse party.
B. No, because he cannot enjoy his retirement pay and at the same time
work for a government institution.
C. Yes, since Landbank does not perform government function.
D. No, he should have waited for at least a year to avoid improprieties.
13. On appeal, RTC Judge Rudy affirmed the MTCs conviction of Lorna for
violation of the bouncing checks law and awarded Agnes, the complainant,
Php1.6 million in damages. Two years later, upon Lornas motion and after
ascertaining that her counsel never received the courts decision, Judge Rudy
recalled the entry of judgment in the case, reversed himself, and absolved
Lorna of guilt. Claiming an unjust judgment, Agnes filed an administrative
complained against Judge Rudy, saying that it is plain from the
circumstances that he connived with Lorna, her counsel, and the handling
prosecutor. But she offered no further evidence. Rudy denied the charges
and asserted that any error in his judgment is correctible only by an appeal,
not by an administrative suit. Should Judge Rudy be disciplined?
A. No, because Agnes complaint is merely based on suspicions
and speculations.
B. No, because Agnes has yet to establish that Rudys decision is plainly
erroneous.
C. Yes, because he gravely abused his discretion in recalling the entry of
judgment.
D. Yes, because reconsidering the judgment of conviction that the MTC and
he earlier issued shows anomaly in Judge Rudys action.
14. After Atty. Benny got a P2 million final judgment in his clients favor, he
promptly asked the court, without informing his client, to allow him a
charging lien over the money in the amount of P500,000, his agreed fees,
The Court issued a writ of execution for the whole judgment in Atty. Bennys
name with an order for him to turn over the excess to his client. Is Atty.
Bennys action correct?
A. No, since his fees are excessive.
B. Yes, since he was merely asserting his right to collect his fees.
C. Yes, since he would anyway give the excess to his client after getting his
fees.
D. No, since he did not disclose to his client the matter of getting a
charging lien and a writ of execution in his name.
15. On 17 April 2006 NWD, a local water district entity, hired Atty. Chito as
private counsel for a year with the consent of the Office of the Government
Corporate Counsel (OGCC). Shortly after, a leadership struggle erupted in
NWD between faction A and faction B. Siding with the first, Atty. Chito filed
several actions against the members of faction B. Eventually, the court
upheld Faction B which thus revoked Atty. Chitos retainer on 14 January
2007. With OGCCs approval, NWD hired Atty. Arthur in his place. When Atty.
Arthur sought the dismissal of the actions that Atty. Chito had instituted, the
latter objected on the ground that his term had not yet expired and Atty.
Arthur had no vacancy to fill up. Is Atty. Chito right?
A. No, because Atty. Chitos continued appearances in the cases
was without authority since 14 January 2007.
B. No, because Atty. Arthur would have violated the rule on forum shopping.
C. Yes, because Atty. Chitos retainer and authority remained valid until 17
April 2006.
D. No, because Atty. Chito has the duty to expose the irregularities
committed by the members of Faction B.
16.Noel and Emily who were involved in a road accident sued Ferdie, the
driver of the other car, for damages. Atty. Jose represented only Noel but he
called Emily to testify for his client. During direct examination, Emily claimed
that her injuries were serious when Atty. Jose knew that they were not. Still,
Atty. Jose did not contest such claim. Ferdie later sued Emily for giving false
testimony since her own doctors report contradicted it. He also sued Atty.
Jose for foisting a false testimony in court. Is Atty. Jose liable?
A. No, because he did not knowingly arrange for Emily to lie in court.
B. Yes, because he did not advise his client to settle the case amicably.
C. No, because Emily did not permit him to reveal the falsity to the court.
D. Yes, because he knowingly let Emilys false testimony pass for
truth.
17. In settling his clients claims, Atty. Cruz received from the adverse party
P200,000 in cash for his client. Which of the following is an IMPROPER way
for Atty. Cruz to handle the money?
A. Ask his client to prepare a check for his fees for swapping with the cash.
B. Deposit the cash in his own bank account and later issue his
personal check to his client, less his fees.
C. Turn over the cash to his client with a request that the latter pay him his
fees.
D. Tell his client about the settlement and the cash and wait for the clients
instructions.
18. Judge Cristina has many law-related activities. She teaches law and
delivers lectures on law. Some in the government consult her on their legal
problems.
She also serves as director of a stock corporation devoted to penal reform,
where she participates in both fund raising and fund management. Which of
the following statements applies to her case?
A. She should not engage in fund raising activities.
B. Her activities are acceptable except the part where she is involved in fund
management.
C. She can teach law and deliver lectures on law but not do the
other things.
D. All of her activities are legal.
19. One of the foundation principles of the Bangalore Draft of the Code
of Judicial Conduct is the importance in a modern democratic society of
A. a judicial system that caters to the needs of the poor and the weak.
B. public confidence in its judicial system and in the moral authority
and integrity of its judiciary.
C. the existence of independent and impartial tribunals that have the support
of its government.
D. judges who are learned in law and jurisprudence.
20. After representing Lenie in an important lawsuit from 1992 to 1995, Atty.
Jennifer lost touch of her client. Ten years later in 2005, Evelyn asked Atty.
Jennifer to represent her in an action against Lenie. Such action involved
certain facts, some confidential, to which Atty. Jennifer was privy because
she handled Lenies old case. Can Atty. Jennifer act as counsel for Evelyn?
A. No, but she can assist another lawyer who will handle the case.
B. Yes, but she must notify Lenie before accepting the case.
C. No, because her duty to keep the confidences of previous clients
remains.
D. Yes, but she cannot reveal any confidential information she previously got.
D. Yes, because nothing connects his desire to be clarified with the questions
he asked.
49. Administrative penalties imposed on judges are
A. curative.
B. punitive.
C. corrective.
D. both punitive and corrective.
50. Which of the following demonstrates a lawyers fidelity to known
practices and customs of the bar regarding a case he is handling?
A. Treating his clients disclosures as confidential but not the documents he
submits for review.
B. Meeting with his clients opponent over lunch to discuss settlement
without telling his client.
C. Accepting a tough case although he is new in practice, trusting
that his diligence would make up for lack of experience.
D. Inviting the judge hearing the case to dinner with no purpose to discuss
the case with him.
C. No. When a strike is illegal, the management has the right to dismiss the
union president.
D. No. As the union president, it may be assumed that he led the slowdown.
14. The existing collective bargaining unit in Company X includes some fifty
secretaries and clerks who routinely record and monitor reports required
by their department heads. Believing that these secretaries and clerks
should not be union members because of the confidential nature of their
work, the management discontinued deducting union dues from their
salaries. Is the managements action legal?
A. No, only managers are prohibited from joining unions; the law does not
bar confidential employees from joining unions.
B. No, confidential employees are those who assist persons who
formulate, determine, or enforce management policies in the field of
labor relations.
C. Yes, secretaries and clerks of company executives are extensions of the
management and, therefore, should not join the union.
D. No, confidential employees are those who handle executive records and
payroll or serve as executive secretaries of top-level managers.
15. Jose Lovina had been member of the board of directors and Executive
Vice President of San Jose Corporation for 12 years. In 2008, the San Jose
stockholders did not elect him to the board of directors nor did the board
reappoint him as Executive Vice President. He filed an illegal dismissal
complaint with a Labor Arbiter. Contending that the Labor Arbiter had
no jurisdiction over the case since Lovina was not an employee, the company
filed a motion to dismiss. Should the motion be granted?
A. No, the Labor Arbiter has jurisdiction over all termination disputes.
B. Yes, it is the NLRC that has jurisdiction over disputes involving corporate
officers.
C. No, a motion to dismiss is a prohibited pleading under the NLRC Rules
of Procedure.
D. Yes, jurisdiction lies with the regular courts since the
complainant was a corporate officer.
16. An employee proved to have been illegally dismissed is entitled to
reinstatement and full backwages computed on the basis of his
A. basic salary plus the regular allowances and the thirteenth month
pay.
B. basic salary plus the salary CBA increases during the pendency of his
case.
C. basic salary plus the increases mandated by wage orders issued during
the pendency of his case.
D. basic salary at the time of dismissal.
17. The meal time (lunch break) for the dining crew in Glorious Restaurant is
either from 10 a.m. to 11 a.m. or from 1:30 p.m. to 2:30 p.m., with pay. But
the management wants to change the mealtime to 11: a.m. to 12 noon or
12:30 p.m. to 1:30 p.m., without pay. Will the change be legal?
A. Yes, absent an agreement to the contrary, the management
determines work hours and, by law, meal break is without pay.
B. No, because lunchbreak regardless of time should be with pay.
C. Yes, the management has control of its operations.
D. No, because existing practice cannot be discontinued unilaterally.
18. The employees union in San Joaquin Enterprise continued their strike
despite a return to work order from the Secretary of Labor. Because of this
defiance, the employer dismissed the strikers. But the Labor Arbiter
declared as illegal the dismissal of those whose commission of unlawful acts
had not been proved. They were ordered immediately reinstated. The
employer refused, however, to reinstate them on the ground that the rule on
54. Under the Limited Portability law, funds from the GSIS and the SSS
maybe transferred for the benefit of a worker who transfers from one system
to the other. For this purpose, overlapping periods of membership shall be
A. credited only once.
B. credited in full.
C. proportionately reduced.
D. equally divided for the purpose of totalization.
55. Of the four tests below, which is the most determinative of the status of
a legitimate contractor-employer?
A. The contractor performs activities not directly related to the principals
main business.
B. The contractor has substantial investments in tools, equipment, and other
devices.
C. The contractor does not merely recruit, supply, or place workers.
D. The contractor has direct control over the employees manner
and method of work performance.
56. X Companys CBA grants each employee a 14th month year-end bonus.
Because the company is in financial difficulty, its head wants to negotiate the
discontinuance of such bonus. Would such proposal violate the
nondiminution rule in the Labor Code?
A. No, but it will certainly amount to negotiating in bad faith.
B. Yes since the rule is that benefits already granted in a CBA cannot be
withdrawn or reduced.
C. No, since the law does not prohibit a negotiated discontinuance
of a CBA benefit.
D. Yes, since such discontinuance will cancel the enjoyment of existing
benefits.
57. Night differential is differentiated from overtime pay in that
A. while overtime pay is given for overtime work done during day or
night, night differential is given only for work done between 10:00
p.m. and 6:00 a.m.
B. while overtime pay is paid to an employee whether on day shift or night
shift, night shift differential is only for employees regularly assigned to night
work.
C. while overtime pay is for work done beyond eight hours, night differential
is added to the overtime pay if the overtime work is done between 6:00 p.m.
and 12 midnight.
D. while overtime pay is 25% additional to the employees hourly regular
wage, night differential is 10% of such hourly wage without overtime pay.
58. Differentiate a labor organization from a legitimate labor
organization.
A. While the employees themselves form a labor organization, a
legitimate labor organization is formed at the initiative of a national union
or federation.
B. While the members of a labor organization consists only of rank and file
employees, a legitimate labor organization consists of both supervisory
and rank and file employees.
C. While a labor organization exists for a lawful purpose, a
legitimate labor organization must, in addition, be registered with
the labor department.
D. While the officers in a labor organization are elected in an informal way,
the officers in legitimate labor organization are formally elected according
to the unions constitution and by-laws.
59. The negotiating panels for the CBA of X Company established a rule that
only employees of the company will seat in each panel. In the next session,
the management panel objected to the presence of the union counsel. Still
the negotiation proceeded. At the next session, the management panel again
2. Jax Liner applied for a public utility bus service from Bacolod to
Dumaguete from the Land Transportation Franchising and Regulatory Board
(LTFRB). BB Express opposed. LTFRB ruled in favor of Jax. BB appealed to
the Secretary of the Department of Transportation and Communication
(DOTC), who reversed the LTFRB decision. Jax appealed to the Office of the
President which reinstated the LTFRBs ruling. BB Express went to the Court
of Appeals on certiorari questioning the decision of the Office of the
President on the ground that Office of the President has no jurisdiction over
the case in the absence of any law providing an appeal from DOTC to the
Office of the President. Will the petition prosper?
A. No, exhaustion of administrative remedies up to the level of the President
is a pre-requisite to judicial recourse.
B. No, the action of the DOTC Secretary bears only the implied
approval of the President who is not precluded from reviewing the
decision of the former.
C. Yes, when there is no law providing an appeal to the Office of the
President, no such appeal may be pursued.
D. Yes, the doctrine of qualified political agency renders unnecessary a
further appeal to the Office of the President.
10. The city government filed a complaint for expropriation of 10 lots to build
a recreational complex for the members of the homeowners association of
Sitio Sto. Tomas, the most populated residential compound in the city. The
12. The President forged an executive agreement with Vietnam for a year
supply of animal feeds to the Philippines not to exceed 40,000 tons. The
Association of animal Feed Sellers of the Philippines questioned the
executive agreement for being contrary to R.A. 462 which prohibits the
importation of Animal feeds from Asian countries. Is the challenge correct?
A. Yes, the executive agreement is contrary to our existing domestic
law.
B. No, the President is the sole organ of the government in external relations
and all his actions as such form part of the law of the land.
C. No, international agreements are sui generis which must stand
independently of our domestic laws.
D. Yes, the executive agreement is actually a treaty which does not take
effect without ratification by the Senate.
13. Jose Cruz and 20 others filed a petition with the COMELEC to hold a
plebiscite on their petition for initiative to amend the Constitution by shifting
to a unicameral parliamentary form of government. Assuming that the
petition has been signed by the required number of registered voters, will it
prosper?
A. No, only Congress can exercise the power to amend the Constitution.
B. Yes, the people can substantially amend the Constitution by direct action.
14. The Comelec en banc cannot hear and decide a case at first
instance EXCEPT when
A. a Division refers the case to it for direct action.
B. the case involves a purely administrative matter.
C. the inhibition of all the members of a Division is sought.
D. a related case is pending before the Supreme Court en banc.
16. There is double jeopardy when the dismissal of the first case is
A. made at the instance of the accused invoking his right to fair trial.
B. made upon motion of the accused without objection from the prosecution.
C. made provisionally without objection from the accused.
D. based on the objection of the accused to the prosecutions
motion to postpone trial.
17. The new Commissioner of Immigration, Mr. Suarez, issued an Office Order
directing the top immigration officials to tender courtesy resignation to give
him a free hand in reorganizing the agency. In compliance, Director Sison of
the Administrative Department tendered his resignation in writing which Mr.
Suarez immediately accepted. Director Sison went to court, assailing the
validity of his courtesy resignation and Mr. Suarezs acceptance of the same.
Will the action prosper?
A. No, Director Sison tendered his resignation and it was accepted.
18. An administrative rule that fixes rates is valid only when the proposed
rates are
A. published and filed with the UP Law Center.
B. published and hearings are conducted.
C. published and posted in three public places.
D. published and all stakeholders are personally notified.
20. After X, a rape suspect, was apprised of his right to silence and to
counsel, he told the investigators that he was waiving his right to have his
own counsel or to be provided one. He made his waiver in the presence of a
retired Judge who was assigned to assist and explain to him the
consequences of such waiver. Is the waiver valid?
A. No, the waiver was not reduced in writing.
B. Yes, the mere fact that the lawyer was a retired judge does not cast doubt
on his competence and independence.
C. Yes, the waiver was made voluntarily, expressly, and with assistance of
counsel.
D. No, a retired Judge is not a competent and independent counsel.
23. The equal protection clause allows valid classification of subjects that
applies
A. only to present conditions.
B. so long as it remains relevant to the government.
C. for a limited period only.
D. for as long as the problem to be corrected exists.
24. The President wants to appoint A to the vacant post of Associate Justice
of the Supreme Court because of his qualifications, competence, honesty,
and efficiency. But As name is not on the list of nominees that the Judicial
25. Courts may still decide cases that have otherwise become academic
when they involve
A. the basic interest of people.
B. petitions for habeas corpus.
C. acts of the Chief Executive.
D. Presidential election protests.
26. The right of the State to prosecute crimes by available evidence must
yield to the right of
A. the accused against self-incrimination.
B. another State to extradite a fugitive from justice.
C. the State to deport undesirable aliens.
D. the complainant to drop the case against the accused.
28. Upon endorsement from the Senate where it was first mistakenly filed,
the House of Representatives Committee on Justice found the verified
complaint for impeachment against the President sufficient in form but
30. A department secretary may, with the Presidents consent, initiate his
appearance before the Senate or the House of Representatives which
A. must seek the concurrence of the other House before acting.
B. must hold an executive session to hear the department secretary.
C. may altogether reject the initiative.
D. must accept such initiated appearance.
32. Senator Bondoc was charged with murder and detained at the Quezon
City Jail. He invoked, in seeking leave from the court to attend the session of
the Senate, his immunity from arrest as a Senator. How should the court rule
on his motion?
A. Deny the motion unless the Senate issues a resolution certifying to the
urgency of his attendance at its sessions.
B. Grant the motion provided he posts bail since he is not a flight risk.
C. Grant the motion so as not to deprive the people who elected him their
right to be represented in the Senate.
D. Deny the motion since immunity from arrest does not apply to a
charge of murder.
35. Alfredo was elected municipal mayor for 3 consecutive terms. During his
third term, the municipality became a city. Alfredo ran for city mayor during
the next immediately succeeding election. Voltaire sought his
disqualification citing the 3 term limit for elective officials. Will Voltaires
action prosper?
A. No, the 3 term limit should not apply to a person who is running for a new
position title.
B. Yes, the 3 term limit applies regardless of any voluntary or involuntary
interruption in the service of the local elective official.
C. Yes, the 3 term limit uniformly applies to the office of mayor,
whether for city or municipality.
D. No, the 3 term limit should not apply to a local government unit that has
assumed a different corporate existence.
38. When the President orders the Chief of the Philippine National Police to
suspend the issuance of permits to carry firearms outside the residence, the
President exercises
39. Carlos, a foreign national was charged with and convicted of a serious
crime in State X and sentenced to life imprisonment. His country applied for
relief with the International Court of Justice (ICJ), arguing that State X did not
inform Carlos of his right under Article 36 of the Vienna Convention to be
accorded legal assistance by his government. State X, as signatory to the
Vienna Convention, agreed to ICJs compulsory jurisdiction over all disputes
regarding the interpretation or application of the Vienna Convention. ICJ
ruled that State X violated its obligation to provide consular notification to
the foreign nationals country. ICJ also required State X to review and
reconsider the life sentence imposed on the foreign national. State X then
wrote the United Nations informing that it was withdrawing from the Optional
Protocol on Vienna Convention and was not bound by the ICJ decision. What
principle of international law did State X violate?
A. Pacta Sunt Servanda
B. Act of State Doctrine
C. Protective Principle
D. Jus Cogens
40. An informer told the police that a Toyota Car with plate ABC 134 would
deliver an unspecified quantity of ecstacy in Forbes Park, Makati City. The
officers whom the police sent to watch the Forbes Park gates saw the
described car and flagged it down. When the driver stopped and lowered his
window, an officer saw a gun tucked on the drivers waist. The officer asked
the driver to step out and he did. When an officer looked inside the car, he
saw many tablets strewn on the drivers seat. The driver admitted they were
ecstacy. Is the search valid?
A. No, the rule on warrantless search of moving vehicle does not allow
arbitrariness on the part of the police.
B. Yes, the police officers had the duty to verify the truth of the information
they got and pursue it to the end.
C. Yes, the police acted based on reliable information and the fact
that an officer saw the driver carrying a gun.
D. No, police officers do not have unbridled discretion to conduct a
warrantless search of moving vehicles.
42.The President may proclaim martial law over a particular province subject
to revocation or extension
A. by Congress,subject to ratification by the Supreme Court.
B. by the Supreme Court.
C. by Congress alone
D. by Congress, upon recommendation of the respective
Sangguniang Panlalawigan.
43. During his incumbency, President Carlos shot to death one of his advisers
during a heated argument over a game of golf that they were playing. The
deceased advisers family filed a case of homicide against President Carlos
before the city prosecutors office. He moved to dismiss the case, invoking
presidential immunity from suit. Should the case be dismissed?
A. Yes, his immunity covers his interactions with his official family, including
the deceased adviser.
B. No, his immunity covers only work-related crimes.
C. Yes, his immunity holds for the whole duration of his tenure.
D. No, his immunity does not cover crimes involving moral turpitude.
44. The School Principal of Ramon Magsaysay High School designated Maria,
her daughter, as public school teacher in her school. The designation was
assailed on ground of nepotism. Is such designation valid?
A. No, because the law prohibits relatives from working within the same
government unit.
B. Yes, because Marias position does not fall within the prohibition.
C. No, because her mother is not the designating authority.
D. No, because Maria is related to the supervising authority within the
prohibited degree of consanguinity.
under arrest. The ordinance enumerates which police officers can make
arrest and defines street gangs, membership in them, and public areas. The
ordinance was challenged for being vague regarding the meaning of
notorious street gang members. Is the ordinance valid?
A. No, it leaves the public uncertain as to what conduct it prohibits.
B. No, since it discriminates between loitering in public places and loitering in
private places.
C. Yes, it provides fair warning to gang members prior to arrest regarding
their unlawful conduct.
D. Yes, it is sufficiently clear for the public to know what acts it prohibits.
49. The people may approve or reject a proposal to allow foreign investors to
own lands in the Philippines through an electoral process called
A. referendum.
B. plebiscite.
C. initiative.
D. certification.
50. Where a candidate for the Senate stated in his certificate of candidacy
that he is single, when he is very much married, though separated, his
certificate of candidacy
A. may be canceled.
B. will subject him to a quo warranto action.
C. remains valid.
D. may be denied due course.
51. A candidate who commits vote buying on Election Day itself shall be
prosecuted by the
A. COMELEC.
B. Secretary of Justice.
C. police and other law enforcement agencies.
D. City or Provincial Prosecutor.
54. When the Civil Service Commission (CSC) approves the appointment of
the Executive Director of the Land Transportation Franchising and Regulatory
Board who possesses all the prescribed qualifications, the CSC performs
A. a discretionary duty.
B. a mix discretionary and ministerial duty.
C. a ministerial duty.
D. a rule-making duty.
55. Xian and Yani ran for Congressman in the same district. During the
canvassing, Yani objected to several returns which he said were tampered
with. The board of canvassers did not entertain Yanis objections for lack of
authority to do so. Yani questions the law prohibiting the filing of preproclamation cases involving the election of Congressmen since the
Constitution grants COMELEC jurisdiction over all pre-proclamation cases,
without distinction. Is Yani correct?
A. Yes, the Constitution grants jurisdiction to COMELEC on all preproclamation cases, without exception.
56. When the Supreme Court nullified the decisions of the military tribunal
for lack of jurisdiction, it excluded from their coverage decisions of acquittal
where the defendants were deemed to have acquired a vested right. In so
doing, the Supreme Court applied
A. the operative fact doctrine.
B. the rule against double jeopardy.
C. the doctrine of supervening event.
D. the orthodox doctrine.
57. Accused X pleaded not guilty to the charge of homicide against him.
Since he was admitted to bail, they sent him notices to attend the hearings
of his case. But he did not show up, despite notice, in four successive
hearings without offering any justification. The prosecution moved to present
evidence in absentia but the court denied the motion on the ground that the
accused has a right to be present at his trial. Is the court correct?
A. No, the court is mandated to hold trial in absentia when the
accused had been arraigned, had notice, and his absence was
unjustified.
B. Yes, it remains discretionary on the court whether to conduct trial in
absentia even if the accused had been arraigned and had notice and did not
justify his absence.
C. Yes, it is within the courts discretion to determine how many
postponements it will grant the accused before trying him in absentia.
D. No, the court may reject trial in absentia only on grounds of fraud,
accident, mistake, or excusable negligence.
B. No, conviction in a criminal case for the same acts charged in the
impeachment proceedings is not pardonable.
C. Yes, convictions in two different fora for the same acts, are too harsh that
they are not beyond the reach of the Presidents pardoning power.
D. Yes, conviction in court in a criminal action is subject to the
Presidents pardoning power.
62. A child born in the United States to a Filipino mother and an American
father is
A. a Filipino citizen by election.
B. a repatriated Filipino citizen.
C. a dual citizen.
D. a natural born Filipino citizen.
67. The price of staple goods like rice may be regulated for the protection of
the consuming public through the exercise of
A. power of subordinate legislation.
B. emergency power.
C. police power.
D. residual power.
68. Associate Justice A retires from the Supreme Court 90 days before the
forthcoming Presidential election. May the incumbent President still appoint
Justice As successor?
A. No, it will violate the Constitutional prohibition against midnight
appointments.
B. Yes, vacancies in the Supreme Court should be filled within 90
days from occurrence of the vacancy.
C. Yes, vacancies in the Supreme Court should be filled within 90 days from
submission of JBC nominees to the President.
D. No, the incumbent President must yield to the choice of the next President
69. The President may set a limit on the countrys import quota in the
exercise of his
A. delegated power.
B. concurring power.
C. residual power.
D. inherent power.
70. Amor sued for annulment of a deed of sale of Lot 1. While the case was
ongoing, Baltazar, an interested buyer, got a Certification from Atty. Crispin,
the Clerk of Court, that Lot 1 was not involved in any pending case before
the court. Acting on the certification, the Register of Deeds canceled the
notice of lis pendens annotated on Lot 1s title. Amor filed a damage suit
against Atty. Crispin but the latter invoked good faith and immunity from suit
for acts relating to his official duty, claiming he was not yet the Clerk of Court
when Amor filed his action. Decide.
A. Atty. Crispin is immune from suit since he enjoys the presumption of
regularity of performance of public duty.
B. Atty. Crispins defense is invalid since he issued his certification
recklessly without checking the facts.
C. Atty. Crispins defense is valid since he was unaware of the pendency of
the case.
D. As Clerk of Court, Atty. Crispin enjoys absolute immunity from suit for acts
relating to his work.
71. The Housing and Land Use Regulatory Board (HLURB) found Atlantic
Homes, Inc. liable in damages arising from its delayed release of the title to
the house and lot that it sold to Josephine. Atlantic appealed to the Office of
the President which rendered a one page decision, affirming the attached
HLURB judgment. Atlantic challenges the validity of the decision of the Office
of the President for not stating the facts and the law on which it is based. Is
the challenge correct?
A. No, the Office of the President is governed by its own rules respecting
review of cases appealed to it.
B. Yes, the decision of the Office of the President must contain its own crafted
factual findings and legal conclusions.
C. Yes, administrative due process demands that the Office of the President
make findings and conclusions independent of its subordinate.
D. No, the Office of the President is not precluded from adopting the
factual findings and legal conclusions contained in the HLURB
decision.
Cebu and Lauro. Is the City of Cebu liable for the tort committed by its
employee?
A. The City of Cebu is not liable because its employee was engaged
in the discharge of a governmental function.
B. The City of Cebu is liable for the tort committed by its employee while in
the discharge of a non-governmental function.
C. The City of Cebu is liable in accord with the precept of respondeat
superior.
D. The City of Cebu is not liable as a consequence of its non-suitability.
74. An information for murder was filed against X. After examining the case
records forwarded to him by the prosecution, the trial judge granted bail to X
based on the prosecutions manifestation that it was not objecting to the
grant of bail. Is the trial judge correct?
A. Yes, the trial judge may evaluate the strength or weakness of the evidence
based on the case records forwarded to him.
B. No, the trial judge should have held a hearing to ascertain the
quality of the evidence of guilt that the prosecution had against X.
C. No, the trial judge should have conducted a hearing to ascertain first
whether or not X was validly arrested.
D. Yes, the trial judge may reasonably rely on the prosecutions manifestation
that he had no objection to the grant of bail.
78. The Constitution prohibits cruel and inhuman punishments which involve
A. torture or lingering suffering.
B. primitive and gross penalties.
C. unusual penal methods.
D. degrading and queer penalties.
79. Judge Lloyd was charged with serious misconduct before the
Supreme Court. The Court found him guilty and ordered him dismissed.
Believing that the decision was not immediately executory, he decided a
case that had been submitted for resolution. The decision became final and
executory. But the losing party filed a certiorari action with the Court of
Appeals seeking to annul the writ of execution issued in the case and bar
Judge Lloyd from further acting as judge. Can the relief against Judge Lloyd
be granted?
A. No, Judge Lloyds right to stay as judge may be challenged only
by direct proceeding, not collaterally.
B. Yes, the action against Judge Lloyd may be consolidated with the case
before the Court of Appeals and decided by it.
81. Anton was the duly elected Mayor of Tunawi in the local elections of
2004. He got 51% of all the votes cast. Fourteen months later, Victoria, who
also ran for mayor, filed with the Local Election Registrar, a petition for recall
against Anton. The COMELEC approved the petition and set a date for its
signing by other qualified voters in order to garner at least 25% of the total
number of registered voters or total number of those who actually voted
during the local election in 2005, whichever is lower. Anton attacked the
COMELEC resolution for being invalid. Do you agree with Anton?
A. No, the petition, though initiated by just one person, may be ratified by at
least 25% of the total number of registered voters.
B. No, the petition, though initiated by just one person may be ratified by at
least 25% of those who actually voted during the 2004 local elections.
C. Yes, the petition should be initiated by at least 25% of the total number of
registered voters who actually voted during the 2004 local elections.
D. Yes,the petition should be initiated by at least 25% of the total
number of registered voters of Tunawi.
82. Using the description of the supplier of shabu given by persons who
had been arrested earlier for selling it, the police conducted a surveillance of
the area indicated. When they saw a man who fitted the description walking
from the apartment to his car, they approached and frisked him and he did
not object. The search yielded an unlicensed gun tucked on his waist and
shabu in his car. Is the search valid?
A. No, the man did not manifest any suspicious behavior that would
give the police sufficient reason to search him.
B. Yes, the police acted on reliable information which proved correct when
they searched the man and his car.
C. Yes, the man should be deemed to have waived his right to challenge the
search when he failed to object to the frisking.
D. No, reliable information alone, absent any proof beyond reasonable doubt
that the man was actually committing an offense, will not validate the
search.
83. A law interfering with the rights of the person meets the requirements of
substantive due process when
A. the means employed is not against public policy.
B. it is in accord with the prescribed manner of enforcement as to time,
place, and person.
C. all affected parties are given the chance to be heard.
D. the interest of the general public, as distinguished from those of
a particular case, requires such interference.
84. A judge of the Regional Trial Court derives his powers and duties from
A. statute.
B. the President, the appointing power.
C. Supreme Court issuances.
D. the rules of court.
86. When the State requires private cemeteries to reserve 10% of their lots
for burial of the poor, it exercises its
A. eminent domain power.
B. zoning power.
C. police power.
D. taxing power.
88. The President issued an executive order directing all department heads
to secure his consent before agreeing to appear during question hour before
Congress on matters pertaining to their departments. Is the executive order
unconstitutional for suppressing information of public concern?
A. No, because those department heads are his alter egos and he is but
exercising his right against self-incrimination.
B. Yes, the President cannot control the initiative of the department heads to
conform with the oversight function of Congress.
C. Yes, the President cannot withhold consent to the initiative of his
department heads as it will violate the principle of check and balance.
D. No, the President has the power to withhold consent to
appearance by his department heads during question hour.
89. When the President contracted a personal loan during his incumbency,
he may be sued for sum of money
A. during his term of office.
B. during his tenure of office.
C. after his term of office.
95. The Office of the Special Prosecutor may file an information against a
public officer for graft
A. on its own initiative subject to withdrawal of the information by
the Ombudsman.
B. independently of the Ombudsman, except in plunder cases.
C. only when authorized by the Ombudsman.
D. independently of the Ombudsman.
96. Since the Constitution is silent as to who can appoint the Chairman of the
Commission on Human Rights, the President appointed W to that position
without submitting his appointment to the Commission on Appointments for
confirmation. Is Ws appointment by the President valid?
A. No, since the position of Chairman of the Commission was created by
statute, the appointment of its holder requires the consent of Congress.
B. Yes, since the power to appoint in the government, if not lodged
elsewhere, belongs to the President as Chief Executive.
C. Yes, since the power to fill up all government positions mentioned in
the Constitution has been lodged in the President.
D. No, because absent any express authority under the Constitution, the
power to appoint does not exist.
97. The Chief Justice appointed X, the Presidents sister, as Assistant Court
Administrator in the Supreme Court during the Presidents tenure. Claiming
that the Constitution prohibits the appointment in government of a
Presidents relative, a taxpayer asks for its nullification. Will the challenge
prosper?
A. Yes, since the appointment essentially violates the law against nepotism.
B. Yes, because relatives of the President within the fourth civil degree
cannot be appointed as heads of offices in any department of government.
C. No, Xs appointment, although in the government, is not in the
Executive Department that the President heads.
D. No, the position to which X was appointed is not among those
prohibited under the Constitution.
98.May an incumbent Justice of the Supreme Court be disbarred as a lawyer?
A. No, it will amount to removal.
B. No, his membership in the bar is secure.
C. Yes, by the Supreme Court itself.
D. Yes, by Congress in joint session.
him letters of demand for some balance. Where is the venue of the action for
harassment that Gary wants to file against Rey?
A. In Makati since the intent of the party is to make it the venue of any action
between them whether based on the contract or not.
B. In Taguig or Makati at the option of Gary since it is a personal
injury action.
C. In Taguig since Rey received the letters of demand there.
D. In Makati since it is the venue fixed in their contract.
7. Which of the following is NOT within the power of a judicial receiver to
perform?
A. Bring an action in his name.
B. Compromise a claim.
C. Divide the residual money in his hands among the persons legally entitled
to the same.
D. Invest the funds in his hands without court approval.
8. Which of the following precepts forms part of the rules governing small
claims?
A. Permissive counterclaim is not allowed.
B. The court shall render its decision within 3 days after hearing.
C. Joinder of separate claims is not allowed.
D. Motion to declare defendant in default is allowed.
9. The Metropolitan Trial Court convicted Virgilio and Dina of concubinage.
Pending appeal, they applied for bail, claiming they are entitled to it as a
matter of right. Is their claim correct?
A. No, bail is not a matter of right after conviction.
B. Yes, bail is a matter of right in all cases not involving moral turpitude.
C. No, bail is dependent on the risk of flight.
D. Yes, bail is a matter of right in the Metropolitan Trial Court before
and after conviction.
10. As a rule, the judge shall receive the evidence personally. In which of the
following circumstances may the court delegate the reception of evidence to
the clerk of court?
A. When a question of fact arises upon a motion.
B. When the trial of an issue of fact requires the examination of a long
account.
C. In default or ex-parte hearings.
D. Upon motion of a party on reasonable grounds.
11. Which of the following is in accord with the applicable rules on
receivership?
A. The court may appoint the plaintiff as receiver of the property in litigation
over the defendants objection.
B. A receiver may be appointed after judgment if the judgment
obligor refuses to apply his property to satisfy the judgment.
C. The trial court cannot appoint a receiver when the case is on appeal.
D. The filing of bond on appointment of a receiver is mainly optional.
12. Bearing in mind the distinction between private and public document,
which of the following is admissible in evidence without further proof of due
execution or genuineness?
A. Baptismal certificates.
B. Official record of the Philippine Embassy in Singapore certified by
the Vice- Consul with official seal.
C. Documents acknowledged before a Notary Public in Hong Kong.
D. Unblemished receipt dated December 20, 1985 signed by the promisee,
showing payment of a loan, found among the well-kept file of the promissor.
13. Ramon witnessed the commission of a crime but he refuses to testify for
fear of his life despite a subpoena being served on him. Can the court
punish him for contempt?
A. No, since no person can be compelled to be a witness against another.
B. Yes, since public interest in justice requires his testimony.
C. No, since Ramon has a valid reason for not testifying.
D. Yes, since litigants need help in presenting their cases.
14. The right to intervene is not absolute. In general, it CANNOT be allowed
where
A. the intervenor has a common interest with any of the parties.
B. it would enlarge the issues and expand the scope of the
remedies.
C. the intervenor fails to put up a bond for the protection of the other parties.
D. the intervenor has a stake in the property subject of the suit.
15. Which of the following grounds for dismissal invoked by the court will
NOT PRECLUDE the plaintiff from refiling his action?
A. Res judicata.
B. Lack of jurisdiction over the subject matter.
C. Unenforceability under the Statutes of Fraud.
D. Prescription.
16. When may a co-owner NOT demand the partition of the thing owned in
common?
A. When the creditor of one of the co-owners has attached the property.
B. When the property is essentially indivisible.
C. When related co-owners agreed to keep the property within the family.
D. When a co-owner uses the property as his residence.
17. The city prosecutor of Manila filed, upon Soledads complaint, a criminal
action for estafa against her sister, Wella, before the RTC of Manila for selling
to Victor a land that she previously sold to Soledad. At the same time
Soledad filed a civil action to annul the second sale before the RTC of Quezon
City. May the Manila RTC motu proprio suspend the criminal action on
ground of prejudicial question?
A. Yes, if it may be clearly inferred that complainant will not object to the
suspension of the criminal case.
B. No, the accused must file a motion to suspend the action based
on prejudicial question.
C. Yes, if it finds from the record that such prejudicial question exists.
D. Yes, if it is convinced that due process and fair trial will be better served if
the criminal case is suspended.
18. Which of the following conforms to the applicable rule on replevin?
A. The applicant must file a bond executed to the adverse party in an
amount equal to the value of the property as determined by the court.
B. The property has been wrongfully detained by the adverse party.
C. The applicant has a contingent claim over the property object of the writ.
D. The plaintiff may apply for the writ at any time before judgment.
19. Gerry sued XYZ Bus Co. and Rico, its bus driver, for injuries Gerry
suffered when their bus ran off the road and hit him. Of the two defendants,
only XYZ Bus Co. filed an answer, alleging that its bus ran off the road
because one of its wheels got caught in an open manhole, causing the bus to
swerve without the drivers fault. Someone had stolen the manhole cover
and the road gave no warning of the danger it posed. On Gerrys motion and
over the objection of XYZ Bus Co., the court declared Rico, the bus driver, in
default and rendered judgment ordering him to pay P50,000 in damages to
Gerry. Did the court act correctly?
A. No, since the court should have tried the case against both
defendants upon the bus companys answer.
B. No, the court should have dropped Rico as defendant since the moneyed
defendant is the bus company.
C. Yes, the court can, under the rules, render judgment against the
defendant declared in default.
D. Yes, since, in failing to answer, Rico may be deemed to have admitted the
allegations in the complaint.
20. Which of the following has NO PLACE in an application for a replevin
order? A statement
A. that the property is wrongfully detained by the adverse party.
B. that the property has not been distrained for a tax assessment or placed
under custodia legis.
C. of the assessed value of the property.
D. that the applicant owns or has a right to the possession of the property.
21. In which of the following instances is the quantum of evidence
ERRONEOUSLY applied?
A. in Writ of Amparo cases, substantial evidence.
B. to satisfy the burden of proof in civil cases, preponderance of evidence.
C. to overcome a disputable presumption, clear and convincing evidence.
D. to rebut the presumptive validity of a notarial document,
substantial evidence.
22. The accused jumps bail and fails to appear on promulgation of judgment
where he is found guilty. What is the consequence of his absence?
A. Counsel may appeal the judgment in the absence of the accused.
B. The judgment shall be promulgated in his absence and he loses
his right of appeal.
C. The promulgation of the judgment shall be suspended until he is brought
to the jurisdiction of the court.
D. The judgment shall be void.
23. What should the court sheriff do if a third party serves on him an
affidavit of claim covering the property he had levied?
A. Ask the judgment obligee to file a court-approved indemnity
bond in favor of the third-party claimant or the sheriff will release
the levied property.
B. Ask the judgment obligee to file a court-approved bond for the sheriffs
protection in case he proceeds with the execution.
C. Immediately lift the levy and release the levied property.
D. Ask the third-party claimant to support his claim with an indemnity bond
in favor of the judgment obligee and release the levied property if such bond
is filed.
24. Which of the following is NOT REGARDED as a sufficient proof of personal
service of pleadings?
A. Official return of the server.
B. Registered mail receipt.
C. Written admission of the party served.
D. Affidavit of the server with a statement of the date, place and manner of
service.
25. A sued B for ejectment. Pending trial, B died, survived by his son, C. No
substitution of party defendant was made. Upon finality of the judgment
against B, may the same be enforced against C?
A. Yes, because the case survived Bs death and the effect of final
judgment in an ejectment case binds his successors in-interest.
B. No, because C was denied due process.
32. Arvin was caught in flagrante delicto selling drugs for P200,000.00. The
police officers confiscated the drugs and the money and brought them to the
police station where they prepared the inventory duly signed by police officer
Oscar Moreno. They were, however, unable to take pictures of the items. Will
this deficiency destroy the chain of custody rule in the drug case?
A. No, a breach of the chain of custody rule in drug cases, if
satisfactorily explained, will not negate conviction.
B. No, a breach of the chain of custody rule may be offset by presentation in
court of the drugs.
C. Yes, chain of custody in drug cases must be strictly observed at all times
to preserve the integrity of the confiscated items.
D. Yes, compliance with the chain of custody rule in drug cases is the only
way to prove the accuseds guilt beyond reasonable doubt.
33. A sued B in the RTC of Quezon City, joining two causes of action: for
partition of real property and breach of contract with damages. Both parties
reside in Quezon City but the real property is in Manila. May the case be
dismissed for improper venue?
A. Yes, since causes of action pertaining to different venues may not be
joined in one action.
B. No, since causes of action pertaining to different venues may be
joined in the RTC if one of the causes of action falls within its
jurisdiction.
C. Yes, because special civil action may not be joined with an ordinary civil
action.
D. No, since plaintiff may unqualifiedly join in one complaint as many causes
of action as he has against opposing party.
34. What is the doctrine of judicial stability or non interference?
A. Once jurisdiction has attached to a court, it can not be deprived of it by
subsequent happenings or events.
B. Courts will not hear and decide cases involving issues that come within
the jurisdiction of administrative tribunals.
C. No court has the authority to interfere by injunction with the
judgment of another court of coordinate jurisdiction.
D. A higher court will not entertain direct resort to it unless the redress
sought cannot be obtained from the appropriate court.
35. Which of the following admissions made by a party in the course of
judicial proceedings is a judicial admission?
A. Admissions made in a pleading signed by the party and his counsel
intended to be filed.
B. An admission made in a pleading in another case between the same
parties.
C. Admission made by counsel in open court.
D. Admissions made in a complaint superseded by an amended complaint.
36. What defenses may be raised in a suit to enforce a foreign judgment?
A. That the judgment is contrary to Philippine procedural rules.
B. None, the judgment being entitled to full faith and credit as a matter of
general comity among nations.
C. That the foreign court erred in the appreciation of the evidence.
D. That extrinsic fraud afflicted the judgment.
37. Cindy charged her husband, George, with bigamy for a prior subsisting
marriage with Teresa. Cindy presented Ric and Pat, neighbors of George and
Teresa in Cebu City, to prove, first, that George and Teresa cohabited there
and, second, that they established a reputation as husband and wife. Can
Cindy prove the bigamy by such evidence?
A. Yes, the circumstantial evidence is enough to support a conviction for
bigamy.
B. No, at least one direct evidence and two circumstantial evidence are
required to support a conviction for bigamy.
C. No, the circumstantial evidence is not enough to support a
conviction for bigamy.
D. No, the circumstantial evidence cannot overcome the lack of direct
evidence in any criminal case.
38. To prove payment of a debt, Bong testified that he heard Ambo say, as
the latter was handing over money to Tessie, that it was in payment of debt.
Is Bongs testimony admissible in evidence?
A. Yes, since what Ambo said and did is an independently relevant statement.
B. No, since what Ambo said and did was not in response to a startling
occurrence.
C. No, since Bongs testimony of what Ambo said and did is hearsay.
D. Yes, since Ambos statement and action, subject of Bongs
testimony, constitutes a verbal act.
39. Considering the qualifications required of a would-be witness, who
among the following is INCOMPETENT to testify?
A. A person under the influence of drugs when the event he is asked to
testify on took place.
B. A person convicted of perjury who will testify as an attesting
witness to a will.
C. A deaf and dumb.
D. A mental retardate.
40. Arthur, a resident foreigner sold his car to Bren. After being paid but
before delivering the car, Arthur replaced its original sound system with an
inferior one. Bren discovered the change, rejected the car, and demanded
the return of his money. Arthur did not comply. Meantime, his company
reassigned Arthur to Singapore.
Bren filed a civil action against Arthur for contractual fraud and damages.
Upon his application, the court issued a writ of preliminary attachment on
the grounds that (a) Arthur is a foreigner; (b) he departed from the
Philippines; and (c) he was guilty of fraud in contracting with Bren.
Is the writ of preliminary attachment proper?
A. No, Arthur is a foreigner living abroad; he is outside the courts
jurisdiction.
B. Yes, Arthur committed fraud in changing the sound system and
its components before delivering the car bought from him.
C. Yes the timing of his departure is presumptive evidence of intent to
defraud.
D. No, since it was not shown that Arthur left the country with intent to
defraud Bren.
41. What is the movants remedy if the trial court incorrectly denies his
motion to dismiss and related motion for reconsideration?
A. Answer the complaint.
B. File an administrative action for gross ignorance of the law against the
trial judge.
C. File a special civil action of certiorari on ground of grave abuse of
discretion.
D. Appeal the orders of denial.
42. During trial, plaintiff offered evidence that appeared irrelevant at that
time but he said he was eventually going to relate to the issue in the case by
some future evidence. The defendant objected. Should the trial court reject
the evidence in question on ground of irrelevance?
A. No, it should reserve its ruling until the relevance is shown.
B. Yes, since the plaintiff could anyway subsequently present the evidence
anew.
from receipt of the order denying his motion for reconsideration. Did he file a
timely notice of appeal?
A. No, since he filed it more than 2 days after receipt of the decision granting
the petition.
B. No, since he filed it more than 2 days after receipt of the order
denying his motion for reconsideration.
C. Yes, since he filed it within 15 days from receipt of the denial of his motion
for reconsideration.
D. Yes, since he filed it within 7 days from receipt of the denial of his motion
for reconsideration.
55. Angel Kubeta filed a petition to change his first name Angel. After the
required publication but before any opposition could be received, he filed a
notice of dismissal. The court confirmed the dismissal without prejudice. Five
days later, he filed another petition, this time to change his surname
Kubeta. Again, Angel filed a notice of dismissal after the publication. This
time, however, the court issued an order, confirming the dismissal of the
case with prejudice.
Is the dismissal with prejudice correct?
A. Yes, since such dismissal with prejudice is mandatory.
B. No, since the rule on dismissal of action upon the plaintiffs notice does
not apply to special proceedings.
C. No, since change of name does not involve public interest and the rules
should be liberally construed.
D. Yes, since the rule on dismissal of action upon the plaintiffs
notice applies and the two cases involve a change in name.
56. A complaint without the required verification
A. shall be treated as unsigned.
B. lacks a jurisdictional requirement.
C. is a sham pleading.
D. is considered not filed and should be expunged.
57. The decisions of the Commission on Elections or the Commission on
Audit may be challenged by
A. petition for review on certiorari filed with the Supreme Court under Rule
45.
B. petition for review on certiorari filed with the Court of Appeals under Rule
42.
C. appeal to the Supreme Court under Rule 54.
D. special civil action of certiorari under Rule 65 filed with the
Supreme Court.
58. Which of the following states a correct guideline in hearing applications
for bail in capital offenses?
A. The hearing for bail in capital offenses is summary; the court
does not sit to try the merits of the case.
B. The prosecutions conformity to the accuseds motion for bail is proof that
its evidence of his guilt is not strong.
C. The accused, as applicant for bail, carries the burden of showing that the
prosecutions evidence of his guilt is not strong.
D. The prosecution must have full opportunity to prove the guilt of the
accused.
59. Apart from the case for the settlement of her parents estate, Betty filed
an action against her sister, Sigma, for reconveyance of title to a piece of
land. Betty claimed that Sigma forged the signatures of their late parents to
make it appear that they sold the land to her when they did not, thus
prejudicing Bettys legitime. Sigma moved to dismiss the action on the
ground that the dispute should be resolved in the estate proceedings. Is
Sigma correct?
C. it reiterates the issues already passed upon but invites a second look at
the evidence and the arguments.
D. its arguments in support of the alleged errors are grossly erroneous.
78. Which of the following correctly states the rule on foreclosure of
mortgages?
A. The rule on foreclosure of real estate mortgage is suppletorily applicable
to extrajudicial foreclosures.
B. In judicial foreclosure, an order of confirmation is necessary to
vest all rights in the purchaser.
C. There is equity of redemption in extra-judicial foreclosure.
D. A right of redemption by the judgment obligor exists in judicial
foreclosure.
79. The information charges PNP Chief Luis Santos, (Salary Grade 28), with
taking advantage of his public position as PNP Head by feloniously shooting
JOSE ONA, inflicting on the latter mortal wounds which caused his death.
Based solely on this allegation, which court has jurisdiction over the case?
A. Sandiganbayan only
B. Sandiganbayan or Regional Trial Court
C. Sandiganbayan or Court Martial
D. Regional Trial Court only
80. Distinguish between conclusiveness of judgment and bar by prior
judgment.
A. Conclusiveness of judgment bars another action based on the same
cause; bar by prior judgment precludes another action based on the same
issue.
B. Conclusiveness of judgment bars only the defendant from questioning it;
bar by prior judgment bars both plaintiff and defendant.
C. Conclusiveness of judgment bars all matters directly adjudged;
bar by prior judgment precludes all matters that might have been
adjudged.
D. Conclusiveness of judgment precludes the filing of an action to annul such
judgment; bar by prior judgment allows the filing of such an action.
81. Which of the following matters is NOT A PROPER SUBJECT of judicial
notice?
A. Persons have killed even without motive.
B. Municipal ordinances in the municipalities where the MCTC sits.
C. Teleconferencing is now a way of conducting business transactions.
D. British law on succession personally known to the presiding
judge.
82. The RTC of Malolos, Branch 1, issued a writ of execution against Rene for
P20 million. The sheriff levied on a school building that appeared to be
owned by Rene. Marie, however, filed a third party claim with the sheriff,
despite which, the latter scheduled the execution sale. Marie then filed a
separate action before the RTC of Malolos, Branch 2, which issued a writ of
preliminary injunction enjoining the sheriff from taking possession and
proceeding with the sale of the levied property. Did Branch 2 correctly act in
issuing the injunction?
A. Yes, since the rules allow the filing of the independent suit to
check the sheriffs wrongful act in levying on a third partys
property.
B. Yes, since Branch 2, like Branch 1, is part of the RTC of Malolos.
C. No, because the proper remedy is to seek relief from the same court which
rendered the judgment.
D. No, since it constitutes interference with the judgment of a co-equal court
with concurrent jurisdiction.
83. What is the effect and ramification of an order allowing new trial?
A. The courts decision shall be held in suspension until the defendant could
show at the reopening of trial that it has to be abandoned.
B. The court shall maintain the part of its judgment that is unaffected and
void the rest.
C. The evidence taken upon the former trial, if material and
competent, shall remain in use.
D. The court shall vacate the judgment as well as the entire proceedings had
in the case.
84. Which of the following is sufficient to disallow a will on the ground of
mistake?
A. An error in the description of the land devised in the will.
B. The inclusion for distribution among the heirs of properties not belonging
to the testator.
C. The testator intended a donation intervivos but unwittingly
executed a will.
D. An error in the name of the person nominated as executor.
85. As a rule, the estate shall not be distributed prior to the payment of all
charges to the estate. What will justify advance distribution as an exception?
A. The estate has sufficient residual assets and the distributees file
sufficient bond.
B. The specific property sought to be distributed might suffer in value.
C. An agreement among the heirs regarding such distribution.
D. The conformity of the majority of the creditors to such distribution.
86. A party aggrieved by an interlocutory order of the Civil Service
Commission (CSC) filed a petition for certiorari and prohibition with the Court
of Appeals. May the Court of Appeals take cognizance of the petition?
A. Yes, provided it raises both questions of facts and law.
B. No, since the CSC Chairman and Commissioners have the rank of Justices
of the Court of Appeals.
C. No, since the CSC is a Constitutional Commission.
D. Yes, since the Court of Appeals has jurisdiction over the petition
concurrent with the Supreme Court.
87. Which of the following is appealable?
A. An order of default against the defendant.
B. The denial of a motion to dismiss based on improper venue.
C. The dismissal of an action with prejudice.
D. The disallowance of an appeal.
88. Which of the following is NOT REQUIRED of a declaration against interest
as an exception to the hearsay rule?
A. The declarant had no motive to falsify and believed such declaration to be
true.
B. The declarant is dead or unable to testify.
C. The declaration relates to a fact against the interest of the declarant.
D. At the time he made said declaration he was unaware that the
same was contrary to his aforesaid interest.
89. To prove the identity of the assailant in a crime of homicide, a police
officer testified that, Andy, who did not testify in court, pointed a finger at
the accused in a police lineup. Is the police officers testimony regarding
Andys identification of the accused admissible evidence?
A. Yes, since it is based on his personal knowledge of Andys identification of
the accused.
B. Yes, since it constitutes an independently relevant statement.
C. No, since the police had the accused identified without warning him of his
rights.
B. Yes since, assuming the judgment was not appealable, the defendant
should have questioned it by special civil action of certiorari.
C. No, since the rules do not allow a partial summary judgment.
D. No, since special reason is required for execution pending rendition of a
final decision in the case.
Taxation Law MCQs
D. No, because the Bureau of Customs has not yer issued the legal
permit for withdrawal pending the FDAs findings.
6. Which theory in taxation states that without taxes, a government would be
paralyzed for lack of power to activate and operate it, resulting in its
destruction?
A. Power to destroy theory
B. Lifeblood theory
C. Sumptuary theory
D. Symbiotic doctrine
7. The spouses Helena and Federico wanted to donate a parcel of land to
their son Dondon who is getting married in December, 2011. The parcel of
land has a zonal valuation of P420,000.00. What is the most efficient mode
of donating the property?
A. The spouses should first donate in 2011 a portion of the property valued
at P20,000.00 then spread the P400,000.00 equally for 2012, 2013, 2014
and 2015.
B. Spread the donation over a period of 5 years by the spouses donating
P100,000.00 each year from 2011 to 2015.
C. The spouses should each donate a P110,000.00 portion of the
value of the property in 2011 then each should donate P100,000.00
in 2012.
D. The spouses should each donate a P100,000.00 portion of the value of the
property in 2011, and another P100,000.00 each in 2012. Then, in 2013,
Helena should donate the remaining P20,000.00.
8. Mia, a compensation income earner, filed her income tax return for the
taxable year 2007 on March 30, 2008. On May 20, 2011, Mia received an
assessment notice and letter of demand covering the taxable year 2007 but
the postmark on the envelope shows April 10, 2011. Her return is not a false
and fraudulent return. Can Mia raise the defense of prescription?
A. No. The 3 year prescriptive period started to run on April 15,
2008, hence, it has not yet expired on April 10, 2011.
B. Yes. The 3 year prescriptive period started to run on April 15, 2008, hence,
it had already expired by May 20, 2011.
C. No. The prescriptive period started to run on March 30, 2008, hence, the 3
year period expired on April 10, 2011.
D. Yes. Since the 3-year prescriptive period started to run on March 30, 2008,
it already expired by May 20, 2011.
9. Double taxation in its general sense means taxing the same subject twice
during the same taxing period. In this sense, double taxation
A. violates substantive due process.
B. does not violate substantive due process.
C. violates the right to equal protection.
D. does not violate the right to equal protection.
10. The payor of passive income subject to final tax is required to withhold
the tax from the payment due the recipient. The withholding of the tax has
the effect of
A. a final settlement of the tax liability on the income.
B. a credit from the recipients income tax liability.
C. consummating the transaction resulting in an income.
D. a deduction in the recipients income tax return.
11. Guidant Resources Corporation, a corporation registered in Norway, has a
50 MW electric power plant in San Jose, Batangas. Aside from Guidants
income from its power plant, which among the following is considered as part
of its income from sources within the Philippines?
16. The actual effort exerted by the government to effect the exaction of
what is due from the taxpayer is known as
A. assessment.
B. levy.
C. payment.
D. collection.
17. Although the power of taxation is basically legislative in character, it is
NOT the function of Congress to
A. fix with certainty the amount of taxes.
B. collect the tax levied under the law.
C. identify who should collect the tax.
D. determine who should be subject to the tax.
18. Passive income includes income derived from an activity in which the
earner does not have any substantial participation. This type of income is
A. usually subject to a final tax.
B. exempt from income taxation.
C. taxable only if earned by a citizen.
D. included in the income tax return.
19. In 2010, Juliet Ulbod earned P500,000.00 as income from her beauty
parlor and received P250,000.00 as Christmas gift from her spinster aunt.
She had no other receipts for the year. She spent P150,000.00 for the
operation of her beauty parlor. For tax purposes, her gross income for 2010
is
A. P750,000.00.
B. P500,000.00.
C. P350,000.00.
D. P600,000.00.
20. Exempted from donors taxation are gifts made
A. for the use of the barangay.
B. in consideration of marriage.
C. to a school which is a stock corporation.
D. to a for-profit government corporation.
21. Federico, a Filipino citizen, migrated to the United States some six years
ago and got a permanent resident status or green card. He should pay his
Philippine income taxes on
A. the gains derived from the sale in California, U.S.A. of jewelry he
purchased in the Philippines.
B. the proceeds he received from a Philippine insurance company as the sole
beneficiary of life insurance taken by his father who died recently.
C. the gains derived from the sale in the New York Stock Exchange
of shares of stock in PLDT, a Philippine corporation.
D. dividends received from a two year old foreign corporation whose gross
income was derived solely from Philippine sources.
22. An example of a tax where the concept of progressivity finds application
is the
A. income tax on individuals.
B. excise tax on petroleum products.
C. value-added tax on certain articles.
D. amusement tax on boxing exhibitions.
23. A corporation may change its taxable year to calendar or fiscal year in
filing its annual income tax return, provided
A. it seeks prior BIR approval of its proposed change in accounting
period.
C. All the four children, the tax to be divided equally among them.
D. The person designated by the will as the one liable.
29. On July 31, 2011, Esperanza received a preliminary assessment notice
from the BIR demanding that she pays P180,000.00 deficiency income taxes
on her 2009 income. How many days from July 31, 2011 should Esperanza
respond to the notice?
A. 180 days.
B. 30 days.
C. 60 days.
D. 15 days.
30. The BIR could not avail itself of the remedy of levy and distraint to
implement, through collection, an assessment that has become final,
executory, and demandable where
A. the subject of the assessment is an income tax.
B. the amount of the tax involved does not exceed P100.00.
C. the corporate taxpayer has no other uncollected tax liability.
D. the taxpayer is an individual compensation income earner.
31. Alain Descartes, a French citizen permanently residing in the Philippines,
received several items during the taxable year. Which among the following
is NOT subject to Philippine income taxation?
A. Consultancy fees received for designing a computer program and
installing the same in the Shanghai facility of a Chinese firm.
B. Interests from his deposits in a local bank of foreign currency earned
abroad converted to Philippine pesos.
C. Dividends received from an American corporation which derived 60% of its
annual gross receipts from Philippine sources for the past 7 years.
D. Gains derived from the sale of his condominium unit located in The Fort,
Taguig City to another resident alien.
32. Income is considered realized for tax purposes when
A. it is recognized as revenue under accounting standards even if the law
does not do so.
B. the taxpayer retires from the business without approval from the BIR.
C. the taxpayer has been paid and has received in cash or near cash the
taxable income.
D. the earning process is complete or virtually complete and an
exchange has taken place.
33. Which among the following circumstances negates the prima facie
presumption of correctness of a BIR assessment?
A. The BIR assessment was seasonably protested within 30 days from
receipt.
B. No preliminary assessment notice was issued prior to the assessment
notice.
C. Proof that the assessment is utterly without foundation,
arbitrary, and capricious.
D. The BIR did not include a formal letter of demand to pay the alleged
deficiency.
34. On March 30, 2005 Miguel Foods, Inc. received a notice of assessment
and a letter of demand on its April 15, 2002 final adjustment return from the
BIR. Miguel Foods then filed a request for reinvestigation together with the
requisite supporting documents on April 25, 2005. On June 2, 2005, the BIR
issued a final assessment reducing the amount of the tax demanded. Since
Miguel Foods was satisfied with the reduction, it did not do anything
anymore. On April 15, 2010 the BIR garnished the corporations bank
deposits to answer for the tax liability. Was the BIR action proper?
A. Yes. The BIR has 5 years from the filing of the protest within which to
collect.
B. Yes. The BIR has 5 years from the issuance of the final
assessment within which to collect.
C. No. The taxpayer did not apply for a compromise.
D. No. Without the taxpayers prior authority, the BIR action violated the
Bank Deposit Secrecy Law.
35. Which among the following taxpayers is required to use only the calendar
year for tax purposes?
A. Partnership exclusively for the design of government
infrastructure projects considered as practice of civil engineering.
B. Joint-stock company formed for the purpose of undertaking construction
projects.
C. Business partnership engaged in energy operations under a service
contract with the government.
D. Joint account (cuentas en participacion) engaged in the trading of mineral
ores.
36. Spanflex Intl Inc. received a notice of assessment from the BIR. It
seasonably filed a protest with all the necessary supporting documents but
the BIR failed to act on the protest. Thirty days from the lapse of 180 days
from the filing of its protest, Spanflex still has not elevated the matter to the
CTA. What remedy, if any, can Spanflex take?
A. It may file a motion to admit appeal if it could prove that its failure to
appeal was due to the negligence of counsel.
B. It may no longer appeal since there is no BIR decision from which it could
appeal.
C. It may wait for the final decision of the BIR on his protest and
appeal it to the CTA within 30 days from receipt of such decision.
D. None. Its right to appeal to the CTA has prescribed.
37. Gerardo died on July 31, 2011. His estate tax return should be filed
within
A. six months from filing of the notice of death.
B. sixty days from the appointment of an administrator.
C. six months from the time he died on July 31, 2011.
D. sixty days from the time he died on July 31, 2011.
38. Income from dealings in property (real, personal, or mixed) is the gain or
loss derived
A. only from the cash sales of property.
B. from cash and gratuitous receipts of property.
C. from sale and lease of property.
D. only from the sale of property.
39. In March 2009, Tonette, who is fond of jewelries, bought a diamond ring
for P750,000.00, a bracelet for P250,000.00, a necklace for P500,000.00, and
a brooch for P500,000.00. Tonette derives income from the exercise of her
profession as a licensed CPA. In October 2009, Tonette sold her diamond
ring, bracelet, and necklace for only P1.25 million incurring a loss of
P250,000.00. She used the P1.25 million to buy a solo diamond ring in
November 2009 which she sold for P1.5 million in September 2010. Tonette
had no other transaction in jewelry in 2010. Which among the following
describes the tax implications arising from the above transactions?
A. Tonette may deduct his 2009 loss only from her 2009 professional income.
B. Tonette may carry over and deduct her 2009 loss only from her
2010 gain.
C. Tonette may carry over and deduct her 2009 loss from her 2010
professional income as well as from her gain.
D. Tonette may not deduct her 2009 loss from both her 2010 professional
income and her gain.
40. Anion, Inc. received a notice of assessment and a letter from the BIR
demanding the payment of P3 million pesos in deficiency income taxes for
the taxable year 2008. The financial statements of the company show that it
has been suffering financial reverses from the year 2009 up to the present.
Its asset position shows that it could pay only P500,000.00 which it offered
as a compromise to the BIR. Which among the following may the BIR require
to enable it to enter into a compromise with Anion, Inc.?
A. Anion must show it has faithfully paid taxes before 2009.
B. Anion must promise to pay its deficiency when financially able.
C. Anion must waive its right to the secrecy of its bank deposits.
D. Anion must immediately deposit the P500,000.00 with the BIR.
41. Real property owned by the national government is exempt from real
property taxation unless the national government
A. transfers it for the use of a local government unit.
B. leases the real property to a business establishment.
C. gratuitously allows its use for educational purposes by a school
established for profit.
D. sells the property to a government-owned non-profit corporation.
42. Dondon and Helena were legally separated. They had six minor children,
all qualified to be claimed as additional exemptions for income tax purposes.
The court awarded custody of two of the children to Dondon and three to
Helena, with Dondon directed to provide full financial support for them as
well. The court awarded the 6th child to Dondons father with Dondon also
providing full financial support. Assuming that only Dondon is gainfully
employed while Helena is not, for how many children could Dondon claim
additional exemptions when he files his income tax return?
A. Six children.
B. Five children.
C. Three children.
D. Two children.
43. Political campaign contributions are NOT deductible from gross income
A. if they are not reported to the Commission on Elections.
B. if the candidate supported wins the election because of possible
corruption.
C. since they do not help earn the income from which they are to be
deducted.
D. since such amounts are not considered as income of the candidate to
whom given.
44. When a BIR decision affirming an assessment is appealed to the CTA,
the BIRs power to garnish the taxpayers bank deposits
A. is suspended to await the finality of such decision.
B. is suspended given that the CTA can reverse BIR decisions when
prejudicial to the taxpayer.
C. is not suspended because only final decisions of the BIR are subject to
appeal.
D. is not suspended since the continued existence of government
depends on tax revenues.
45. Real property taxes should not disregard increases in the value of real
property occurring over a long period of time. To do otherwise would violate
the canon of a sound tax system referred to as
A. theoretical justice.
B. fiscal adequacy.
C. administrative feasibility.
D. symbiotic relationship.
46. The power to tax is the power to destroy. Is this always so?
A. No. The Executive Branch may decide not to enforce a tax law which it
believes to be confiscatory.
B. Yes. The tax collectors should enforce a tax law even if it results to the
destruction of the property rights of a taxpayer.
C. Yes. Tax laws should always be enforced because without taxes the very
existence of the State is endangered.
D. No. The Supreme Court may nullify a tax law, hence, property
rights are not affected.
47. Jeopardy assessment is a valid ground to compromise a tax liability
A. involving deficiency income taxes only, but not for other taxes.
B. because of doubt as to the validity of the assessment.
C. if the compromise amount does not exceed 10% of the basic tax.
D. only when there is an approval of the National Evaluation Board.
48. Zygomite Minerals, Inc., a corporation registered and holding office
in Australia, not operating in the Philippines, may be subject to Philippine
income taxation on
A. gains it derived from sale in Australia of an ore crusher it bought from
the Philippines with the proceeds converted to pesos.
B. gains it derived from sale in Australia of shares of stock of Philex
Mining Corporation, a Philippine corporation.
C. dividends earned from investment in a foreign corporation that derived
40% of its gross income from Philippine sources.
D. interests derived from its dollar deposits in a Philippine bank under
the Expanded Foreign Currency Deposit System.
49. As a general rule, within what period must a taxpayer elevate to the
Court of Tax Appeals a denial of his application for refund of income tax
overpayment?
A. Within 30 days from receipt of the Commissioners denial of his application
for refund.
B. Within 30 days from receipt of the denial which must not exceed
2 years from payment of income tax.
C. Within 2 years from payment of the income taxes sought to be refunded.
D. Within 30 days from receipt of the denial or within two years from
payment.
50. After the province has constructed a barangay road, the Sangguniang
Panglalawigan may impose a special levy upon the lands specifically
benefitted by the road up to an amount not to exceed
A. 60% of the actual cost of the road without giving any portion to
the barangay.
B. 100% of the actual project cost without giving any portion to the
barangay.
C. 100% of the actual project cost, keeping 60% for the province and giving
40% to the barangay.
D. 60% of the actual cost, dividing the same between the province and the
barangay.
51. Celia donated P110,000.00 to her friend Victoria who was getting
married. Celia gave no other gift during the calendar year. What is the
donors tax implication on Celias donation?
A. The P100,000.00 portion of the donation is exempt since given in
consideration of marriage.
B. A P10,000.00 portion of the donation is exempt being a donation in
consideration of marriage.
C. Celia shall pay a 30% donors tax on the P110,000.00 donation.
64. Ka Tato owns a parcel of land in San Jose, Batangas declared for real
property taxation, as agricultural. In 1990, he used the land for a poultry
feed processing plant but continued to declare the property as agricultural.
In March 2011, the local tax assessor discovered Ka Tatos change of use of
his land and informed the local treasurer who demanded payment of
deficiency real property taxes from 1990 to 2011. Has the action prescribed?
A. No, the deficiency taxes may be collected within five years from when
they fell due.
B. No. The deficiency taxes for the period 1990 up to 2011 may still
be collected within 10 years from March 2011.
C. Yes. More than 10 years had lapsed for the period 1990 up to 2000, hence
the right to collect the deficiency taxes has prescribed.
D. Yes. More than 5 years had lapsed for the collection of the deficiency
taxes for the period 1990 up to 2005.
65. Pierre de Savigny, a Frenchman, arrived in the Philippines on January
1, 2010 and continued to live and engage in business in the Philippines. He
went on a tour of Southeast Asia from August 1 to November 5, 2010. He
returned to the Philippines on November 6, 2010 and stayed until April 15,
2011 when he returned to France. He earned during his stay in the
Philippines a gross income of P3 million from his investments in the country.
For the year 2010, Pierres taxable status is that of
A. a non-resident alien not engaged in trade or business in the Philippines.
B. a non-resident alien engaged in trade or business in the
Philippines.
C. a resident alien not engaged in trade or business in the Philippines.
D. a resident alien engaged in trade or business in the Philippines.
66. Lualhati Educational Foundation, Inc., a stock educational institution
organized for profit, decided to lease for commercial use a 1,500 sq. m.
portion of its school. The school actually, directly, and exclusively used the
rents for the maintenance of its school buildings, including payment of
janitorial services. Is the leased portion subject to real property tax?
A. Yes, since Lualhati is a stock and for profit educational institution.
B. No, since the school actually, directly, and exclusively used the rents
for educational purposes.
C. No, but it may be subject to income taxation on the rents it receives.
D. Yes, since the leased portion is not actually, directly, and
exclusively used for educational purposes.
67. Apparently the law does not provide for the refund of real property taxes
that have been collected as a result of an erroneous or illegal assessment by
the provincial or city assessor. What should be done in such instance to
avoid an injustice?
A. Question the legality of the no-refund rule before the Supreme Court.
B. Enact a new ordinance amending the erroneous or illegal assessment to
correct the error.
C. Subsequent adjustment in tax computation and the application of
the excess payment to future real property tax liabilities.
D. Pass a new ordinance providing for the refund of real property taxes that
have been erroneously or illegally collected.
68. What should the BIR do when the prescriptive period for the assessment
of a tax deficiency is about to prescribe but the taxpayer has not yet
complied with the BIR requirements for the production of books of accounts
and other records to substantiate the claimed deductions, exemptions or
credits?
A. Call the taxpayer to a conference to explain the delay.
B. Immediately conduct an investigation of the taxpayers activities.
C. Issue a jeopardy assessment coupled with a letter of demand.
D. Issue a notice of constructive distraint to protect government interest.
69. Money collected from taxation shall not be paid to any religious
dignitary EXCEPT when
A. the religious dignitary is assigned to the Philippine Army.
B. it is paid by a local government unit.
C. the payment is passed in audit by the COA.
D. it is part of a lawmakers pork barrel.
70. Discriminatory duties may NOT be imposed upon articles
A. wholly manufactured in the discriminating country but carried by vessels
of another country.
B. not manufactured in the discriminating country but carried by vessels of
such country.
C. partly manufactured in the discriminating country but carried by vessels of
another country.
D. not manufactured in the discriminating country and carried by
vessels of another country.
71. The taxpayer seasonably filed his protest together with all the supporting
documents. It is already July 31, 2011, or 180 days from submission of the
protest but the BIR Commissioner has not yet decided his protest. Desirous
of an early resolution of his protested assessment, the taxpayer should file
his appeal to the Court of Tax Appeals not later than
A. August 31, 2011.
B. August 30, 2011.
C. August 15, 2011.
D. August 1, 2011.
72. Which of the following are NOT usually imposed when there is a tax
amnesty?
A. Civil, criminal, and administrative penalties
B. Civil and criminal penalties
C. Civil and administrative penalties
D. Criminal and administrative penalties
73. Which among the following concepts of taxation is the basis for the situs
of income taxation?
A. Lifeblood doctrine of taxation
B. Symbiotic relation in taxation
C. Compensatory purpose of taxation
D. Sumptuary purpose of taxation
74. In Operation Kandado, the BIR temporarily closed business
establishments, including New Dynasty Corporation that failed to comply
with VAT regulations. New Dynasty contends that it should not be temporarily
closed since it has a valid and existing VAT registration, it faithfully issued
VAT receipts, and filed the proper VAT returns. The contention may be
rejected if the BIR investigation reveals that
A. the taxpayer has not been regularly filing its income tax returns for the
past 4 years.
B. the taxpayer deliberately filed a false and fraudulent return with
deliberate intention to evade taxes.
C. the taxpayer used falsified documents to support its application for refund
of taxes.
D. there was an understatement of taxable sales or receipts by 30%
or more for the taxable quarter.
75. The head priest of the religious sect Tres Personas Solo Dios, as the
corporation sole, rented out a 5,000 sq. m. lot registered in its name for use
as school site of a school organized for profit. The sect used the rentals for
the support and upkeep of its priests. The rented lot is
A. not exempt from real property taxes because the user is organized for
profit.
B. exempt from real property taxes since it is actually, directly, and
exclusively used for religious purposes.
C. not exempt from real property taxes since it is the rents, not the land, that
is used for religious purposes.
D. exempt from real property taxes since it is actually, directly, and
exclusively used for educational purposes.