Mercantile Law & Taxation BAR EXAMS 2023 - Dean Joe-Santos Balagtas Bisquera

The BAR Examination 2023 in Mercantile Law and Taxation is a tough Examination, covering: Corporation Law - Corporation by Estoppel, a Corporation as an Incorporator of another Corporation, Stock Dividends, filling up Vacancy in the Board of Directors, legal capacity of a Foreign Corporation to sue before Philippine Courts and 40% Foreign Investment of a Corporation in a Nationalized Industry under the Grandfather Rule; Banking - the authority of the Bangko Sentral to shut down a Bank, foreign Deposits publicly published as an Issue of Secrecy of Bank Deposits, funds entrusted to a Lawyer in a Client-Lawyer Relationship and the Disclosure with the Anti-Money Laundering Law; Transportation - Common Carrier for the Transport Services of a Resort; Insurance - Insurable Interest and Concealment outside the 2-Year Contestible Period; Intellectual Property - Unfair Competition in using the same Product Brand of two (2) different but competing Products, Copyright for a Legal Template and Patent vs Copyright Protection; Taxation - Tax Exemption: Presidential Proclamation vs Exclusive Legislative Power, Self-Incrimination on Tax Filing - exhorbitant Bonus for Work not comprising Ordinary and Necessary Work, Value-Added Tax on Professional Services paid in kind and LRTA Exemption from Real Property Taxes.