2014 (Taxation) Bar Exam Questions: Question 17

[Answer / discuss the question below. Or see 2014 bar exam Taxation Instructions; 2014 Taxation essay and multiple choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28 and 29; See also 2014 Bar Exam: Information, Discussions, Tips, Questions and Results]


In a civil case for Annulment of Contract of Sale, plaintiff Ma. Reklamo presented in evidence the Contract of Sale which she sought to be annulled. No documentary stamp tax on the Contract of Sale was paid because according to plaintiff Ma. Reklamo, there was no need to pay the same since the sale was not registered with the Register of Deeds. Plaintiff Ma. Reklamo is now offering the Contract of Sale as her evidence. Is the Contract of Sale admissible? (4%)


  1. I answered YES when I took the bar. I cited Gabucan vs Manta. This question was rumored to be a “bonus” question (meaning, any answer will given the whole point) because according to the rumor, when the UP profs met, they felt like this was a misplaced question. Well, that was the rumor.

  2. It is fatal if the deed of sale or contract of sale does not have the documentary stamp tax.
    (Sec. 207 in lieu of Sec. 196 of the NIRC)

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