1.

) For the 6 month review aside from the codals here is the list of my recommended books/authors: - SUBJECT -PRIMARY- SECONDARY Political Nachura None Labor Alcantara None Civil Albano Jurado Tax Untian, Dimampao Domondon Mercantile Sundiang Villanueva Criminal Ortega Notes, Sandoval None Remedial Lakas Atenista notes Albano Legal Ethics Lex Pareto Notes Albano 2.) For the pre-week, Aside from the codal the main material I used is the LEX PARETO NOTES, one of the best statistical, bar problem based, codal based bar exam reviewer today. If you would like to know more about the Lex Pareto Notes, check out www.lexparetonotes.blogspot.com I also used some of Professor Abelardo Domondons notes. Professor Domondon is one of the best bar reviewer today. The notes distributed by his review center, Primus bar review is also one of the best as it statistically points out the possible questions in the bar exams, helping the bar reviewee focus on what is truly important. It was Professor Domondon who inspired us to create the Lex Pareto Notes. I bought some of his notes, to supplement the Lex Pareto Notes that I used. If you want to know more about Primus, check out their blogsite at www.primusinfo.blogspot.com. I highly recommend that you enroll in the annual Primus wrap-up review in every August, as this will integrate your review. Prof. Domondon has knack of getting a high success rate in forecasting possible bar exam questions. You might also want to check out the Primus blogsite from time to time especially 2 to 3 days before the bar exams as they sometimes release some great tips. Please maintain your respect for the authors by not photocopying their notes or books. If you want to get a copy of Professor Domondons notes buy them at the Primus pre-bar review center. This appeal also goes for the Lex Pareto Notes. Please get your legitimate copies at the nearest law bookstore where it is available. The Lex Pareto Notes is available in all National Bookstores nationwide. Check out the Lex Pareto Notes blogsite for more information.

for those who were not able to attend his bar review lecture. ;)

LOCAL TAXATION constitutional basis +++ rationale for withdrawal of tax exemptions (where applicable) +++ fundamental principles + REAL PROPERTY TAXATION basis of rpt +++ constitutional exemptions +++ statutory exemptions +++ ad valorem tax on idle lands +++ personal property under civil law but real for RPT purposes ++ reduction and refund of rpt + TARIFF & CUSTOMS CODE exclusive jurisdiction of bureau of customs +++ anti-dumping duty ++ countervailing duty ++ marking duties ++ discriminatory duty ++ flexible tariff clause; scope ++ custom searches ++ exemptions from duties; household and personal effects ++ exemptions from duties; donations + exemptions from duties; animals + dutiable value of article subject to ad valorem tax + --- transactional value; definition +++ jurisdiction of collector over contraband + prima facie presumption of fraud + administrative procedures + JURISDICTION OF CTA +++ DECISIONS OF CIR OVER DISPUTED ASSESSMENTS ++ INCOME TAXATION authority of CIR to inquire into bank deposits +++

filing of individual ITR +++ life insurance proceeds +++ returned premiums +++ damages +++ prescriptive period for assessments +++ - 3-yr period - when 3-yr period does not apply - false and fraudulent return - prima facie evidence of false/fraudulent return - suspension of prescriptive periods within which to assess - waiver of period to assess suspension of collection of tax +++ gifts, bequests and devices ++ ordinary and necessary deductions + charitable contributions + ITR of married individuals + withholding tax system + constructive/indirect methods of income determination + net worth method + expenditures method of income determination + requisites for grant of protest, reinvestigation or reassessment + BIR actions considered as denials appealable to the CTA + party who may appeal + remedies for collection + - distraint + - actual vs. constructive distraint + - lien; kinds of + compromise + - subject and not subjct of compromise +++ abatement + refund or credit + prescriptive period for filing court suit for recovery + prescriptive period for corporate taxpayer + nature of IR laws + kinds of IR laws + authority of CIR to obtain information + limitations on rule-making power + net taxable income + advantages/disadvantages of gross income taxation +

joint purchase of land + general professional partnership v. general partnership + exclusions from gross income v. deductions +