Tag Archives: 2013 bar exam

2014 Bar Exam: Information, Discussions, Tips, Questions and Results

The result of the 2013 bar exam will be released TODAY and, as per our tradition, it’s time to have this separate post to track and centralize discussions on the preparations, schedule and related information on the 2014 bar examination. The bar results will also be posted here. This post will be updated from time to time. Feel free to drop by and share your updates through the comment section below. Thank you. Continue reading

2013 (Mercantile Law) Bar Exam Questions: Essay Question 10

[Answer/discuss the question below. Or check Mercantile Law Instructions; Mercantile Law Essay Questions: 1, 2, 3, 4, 5, 6, 7, 8 and 9; Mercantile Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14 and 15; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]

X.

Bell Philippines, Inc. (BelPhil) is a public utility company, duly incorporated and registered with the Securities and Exchange Commission. Its authorized capital stock consists of voting common shares and non-voting preferred shares, with equal par values of P100.00/share. Currently, the issued and outstanding capital stock of BelPhil consists only of common shares shared between Bayani Cruz, a Filipino with 60% of the issued common shares, and Bernard Fleet, a Canadian, with 40%. Continue reading

2013 (Taxation) Bar Exam Questions: Essay Question 1

[Discuss/answer the question below. Or see Taxation Instructions; Taxation Essay Questions: 12, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12; Taxation Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19 and 20; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]

I.

In its final adjustment return for the 2010 taxable year ABC Corp. had excess tax credits arising from its over-withholding of income payments. It opted to carry over the excess tax credits to the following year. Subsequently, ABC Corp. changed its mind and applied for a refund of the excess tax credits. Continue reading

2013 (Taxation) Bar Exam Questions: Essay Question 5

[Discuss/answer the question below. Or see Taxation Instructions; Taxation Essay Questions: 12, 3, 46, 7, 8, 9, 10, 11 and 12; Taxation Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19 and 20; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]

V.

Mr. Agustin, 75 years old and suffering from an incurable disease, decided to sell for valuable and sufficient consideration a house and lot to his son He died one year later. Continue reading

2013 (Taxation) Bar Exam Questions: Essay Question 4

[Discuss/answer the question below. Or see Taxation Instructions; Taxation Essay Questions: 12, 35, 6, 7, 8, 9, 10, 11 and 12; Taxation Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19 and 20; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]

IV.

Atty. Gambino is a partner in a general professional partnership. The partnership computes its gross revenues, claims deductions allowed under the Tax Code, and distributes the net income to the partners, including Atty. Gambino, in accordance with its articles of partnership. Continue reading

2013 (Taxation) Bar Exam Questions: Essay Question 3

[Discuss/answer the question below. Or see Taxation Instructions; Taxation Essay Questions: 124, 5, 6, 7, 8, 9, 10, 11 and 12; Taxation Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19 and 20; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]

III.

ABC Corporation is registered as a holding company and has an office in the City of Makati. It has no actual business operations. It invested in another company and its earnings are limited to dividends from this investment, interests on its bank deposits, and foreign exchange gains from its foreign currency account. The City of Makati assessed ABC Corporation as a contractor or one that sells services for a fee. Continue reading

2013 (Taxation) Bar Exam Questions: Essay Question 2

[Discuss/answer the question below. Or see Taxation Instructions; Taxation Essay Questions: 13, 4, 5, 6, 7, 8, 9, 10, 11 and 12; Taxation Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19 and 20; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]

II.

A group of philanthropists organized a non-stock, non-profit hospital for charitable purposes to provide medical services to the poor. The hospital also accepted paying patients although none of its income accrued to any private individual; all income were plowed back for the hospital’s use and not more than 30% of its funds were used for administrative purposes. Continue reading

2013 (Taxation) Bar Exam Questions: Instructions

[Skip the Instructions and proceed to answer/discuss the questions. See Essay Questions1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12; Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19 and 20; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]

1. This Questionnaire contains THIRTEEN (13) pages including these instructions pages. Check the number of pages and the page numbers at the upper right hand corner of each page of this Questionnaire and make sure it has the correct number of pages and their proper numbers. Continue reading

2013 (Civil Law) Bar Exam Questions: Essay Question 1

[Discuss/answer the question below. Or see Civil Law Instructions; Civil Law Instructions; Civil Law Essay Questions: 2, 3, 4, 5, 6, 7, 8, 9 and 10; Civil Law Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]

I.

You are a Family Court judge and before you is a Petition for the Declaration of Nullity of Marriage (under Article 36 of the Family Code) filed by Maria against Neil. Maria claims that Neil is psychologically incapacitated to comply with the essential obligations of marriage because Neil is a drunkard, a womanizer, a gambler, and a mama’s boy — traits that she never knew or saw when Neil was courting her. Although summoned, Neil did not answer Maria’s petition and never appeared in court. Continue reading

2013 (Civil Law) Bar Exam Questions: Instructions

[Skip the Instructions and proceed to answer/discuss the questions. See Civil Law Essay Questions1, 2, 3, 4, 5, 6, 7, 8, 9 and 10; Civil Law Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]

1. This Questionnaire contains SIXTEEN (16) pages including these instructions pages. Check the number of pages and the page numbers at the upper right hand corner of each page of this Questionnaire and make sure it has the correct number of pages and their proper numbers. Continue reading