MIDTERMS: 8.
Motion to Quash
9. Pre-Trial
I. Remedial Law Review
10. Trial
A. Ordinary Civil Action (Rule 1-61) 11.Judgment
12. New Trial & Reconsideration
1. Amendments 13. Appeal
2. Jurisdictions 14.MTC
3. Cause of Action 15.CA
4. Pleadings 16.SC
5. Service 17.Search and Seizure
6. Summons 18.Provisional Remedies in Criminal Cases
7. Motions
8. Procedures in RTC
9. Appeals
II. Taxation Law Review
10.Procedures in CA & SC
11.Provisional Remedies I. TARIFF AND CUSTOMS CODE (P.D. 1464, as amended by R.A. 10863 the Customs
Modernization and Tariff Act [CMTA])
B. Special Civil Actions (Rule 62-71)
1. Interpleader A. Fundamental Principles
2. Declaratory Relief & Similar Remedies 1. Customs duties
3. Review of Judgments of COMELEC & COA a. Kinds
4. Certiorari, Prohibition, & Mandamus - dumping duties
5. Quo Warranto - countervailing duties
6. Expropriation - marking duties
7. Foreclosure of REM - discriminatory
8. Partition 2. When importation begins and ends
9. Forcible Entry and Unlawful Detainer 3. Classification of Articles under the Tariff and Customs Code
10. Contempt a. Articles subject to customs duty
C. Criminal Procedure b. Prohibited articles
c. Restricted articles
1. Prosecution of Offenses d. Conditionally Free and/or Duty Exempt articles
2. Prosecution of Civil Action
3. Preliminary Investigation 4. De Minimis importation
4. Arrest (Warrantless) 5. The “flexible tariff clause”
5. Bail
6. Rights of Accused
7. Arraignment and Plea
B. Proceedings c. Period to appeal
4. Appeal to the CTA en banc
1. Jurisdiction
5. Petition for review on certiorari to the SC
2. Customs Protest
a. When, where and who are to file
b. Period to Decide III. LOCAL TAXATION (Local Government Code of 1991 [RA 7160], as
amended)
3. Seizure and Forfeiture proceedings
A. Local government taxation
a. When applicable
1. Fundamental principles
b. Property subject to seizure and forfeiture
2. Specific taxing powers of Local Government Units (exclude rates)
3. Common limitations on the taxing powers of LGUs
C. Remedies 4. Procedure for approval and effectivity of tax ordinances
1. Appeal 5. Periods of assessment and collection of local taxes, fees, or charges
2. Claim for Refund 6. Taxpayer’s remedies
3. Automatic Review a. Protest of assessment
4. Payment of fine or redemption of forfeited goods b. Claim for refund or tax credit for erroneously or illegally collected taxes, fees,
5. Prescription or charges
6. Compromise 7. Remedies of the LGUs for collection of revenues
7. Distraint, constructive distraint and levy a. Administrative action
b. Judicial action
II. COURT OF TAX APPEALS (RA 1125, as amended by R.A. 9282 and R.A.
9503 and B. Real property taxation
the Revised Rules of the Court of Tax Appeals) 1. Fundamental principles
A. Jurisdiction 2. Exemption from real property taxes
1. Exclusive original and appellate jurisdiction over civil cases 3. Collection of real property tax
2. Exclusive original and appellate jurisdiction over criminal cases a. Date of accrual of real property taxes and special levies
B. Procedures b. Collection of taxes
1. Filing of an action for collection of taxes c. Periods within which to collect real property taxes
a. Internal revenue taxes 4. Taxpayer’s remedies
b. Local taxes a. Contesting an assessment
2. Civil cases - Payment under protest
a. Who may appeal, mode of appeal, and effect of appeal - File protest with treasurer
b. Suspension of collection of taxes - Claim for refund or tax credit of real property taxes
c. Injunction not available to restrain collection b. Contesting a valuation of real property
3. Criminal cases - Appeal to the Local Board of Assessment Appeals (LBAA)
a. Institution and prosecution of criminal actions - Appeal to the Central Board of Assessment Appeals (CBAA)
b. Institution of civil action in criminal action
- Effect of payment of tax
5. Remedies of LGUs for collection of real property taxes
III. Commercial Law Review
A. Insurance Law
B. Transportation Law
C. Banking Law
