Knowledge Base
Every question BART has answered, pinned up and indexed by topic.
Civil Law
Spouses Kit and Rex Cruz (spouses Cruz) were married on July 10, 1965. During their marriage,...
LEGAL ANALYSIS: VALIDITY OF SALE BY ILLEGITIMATE DAUGHTER TO BUYER ---
Read full case brief → Civil LawIn 1972, Victor married Marian in Quezon City. Later, Marian obtained a divorce decree in...
Legal Analysis: Stela's Entitlement to Damages in a Void Bigamous Marriage I. Legal Issue
Read full case brief → Civil LawJulia filed a Petition for Declaration of Nullity of her marriage with Gerald, invoking the...
Legal Issue: Status of a Child Conceived and Born Before a Void Marriage and Parental Authority Summary of the Legal Issue
Read full case brief → Civil LawHiraya, a Filipino citizen, and Katsuki, a Japanese national, contracted marriage in...
Legal Analysis: Recognition of Foreign Divorce Obtained by Mutual Agreement I. Summary of the Legal Issue
Read full case brief → Civil LawSteph purchased a valuable bracelet from KM through Facetok Marketplace. Steph, who had neither...
SUMMARY OF THE LEGAL ISSUE The core issue is whether Steph has validly discharged her obligation to pay the price of a bracelet by entrusting cash to a third-party rider (Hatid Padala, Inc.) that subsequently lost the money in an accident…
Read full case brief → Civil LawOn his graduation day from senior high, Joshua, who was 16 years old, received a brand-new car...
Legal Analysis: Validity of a Sale Between Two Minors Summary of the Legal Issue
Read full case brief →Taxation
Enrique purchased a subdivision unit from Everstone Realty Corporation. He fully paid the...
Legal Analysis: Enrique's Action Against Jan for Release of Title and Damages I. Summary of the Legal Issue
Read full case brief → TaxationI&U Corp. is a holding company engaged in diverse businesses, including the distribution of...
BART Legal Analysis: Validity of I&U Corp. Share Purchase Transaction SUMMARY OF LEGAL ISSUE
Read full case brief → TaxationForever Young Corporation (FYC) and Africa Solutions, Inc. (ASI) entered into a Share Swap...
Summary of the Legal Issue The core legal question is whether the Securities and Exchange Commission (SEC) committed an error in approving the decrease of Africa Solutions, Inc.'s (ASI) authorized capital stock without (a) conducting a…
Read full case brief → TaxationSt. Charbel’s Foundation (Foundation) is a non-stock corporation organized in accordance with...
LEGAL ANALYSIS: ULTRA VIRES ACT BY PIO, INC. SUMMARY OF LEGAL ISSUE
Read full case brief → TaxationStela contributed PHP 4 million, while Barbie and Choco contributed PHP 1 million cach for...
Legal Issue: Liability of Exempted Partners to Third-Party Creditors Summary: Despite the partnership agreement exempting Barbie (capital partner) and Zia (industrial partner) from sharing in losses, both remain liable to third-party…
Read full case brief → TaxationSakayNa, Inc., a corporation engaged in pre-arranged transportation services for a fee using an...
Legal Issue: Whether a Ride-Hailing Platform (SakayNa, Inc.) Qualifies as a Common Carrier Under Philippine Law Summary
Read full case brief → TaxationVanessa and Carlo, who have been together since 2015, agreed to marry sometime in 2020. On...
Legal Analysis: Insurance Claim and the Incontestability Clause Summary
Read full case brief → TaxationAfter 15 years of marriage, Cocoy and Cacai filed a Petition for Legal Separation. The court...
Legal Issue: Recovery of Insurance Proceeds by Legally Separated Spouse Summary The core legal question is whether Cocoy retains an insurable interest in the life of Cacai after a decree of legal separation has been granted, such that he…
Read full case brief → TaxationIn a criminal case for plunder pending before the Sandiganbayan, the Special Prosecution Panel...
Legal Issue: Bank Secrecy Law vs. Subpoena Duces Tecum in Plunder Cases Summary
Read full case brief → TaxationFrancheska deposited in her current account with Money Bank the amount of PHP 400,000.00...
Freezing of Bank Account Based on Suspicious Transaction Report: Validity Under the Anti-Money Laundering Act I. Summary of the Legal Issue
Read full case brief → TaxationSpring Corp. manufactures dairy products using the trademark Top Tip Dairy Products. Top Tip...
Legal Issue: Spring Corp. v. Top Tip New Zealand Ltd. — Unfair Competition Between Unrelated Goods I. Summary
Read full case brief → TaxationGrand Hotel Corp. encountered financial difficulties and incurred cash flow problems. Even...
Legal Issue Whether the Regional Trial Court (RTC) correctly approved Grand Hotel Corporation's rehabilitation plan imposing a 7% escalating interest rate and extended repayment period, over the objection of Banko Savings, Inc., a secured…
Read full case brief → TaxationChenYang Electric Distribution Company, a corporation organized and existing under the laws of...
Legal Issue: Foreign Ownership of an Electric Distribution Corporation in the Philippines Summary of the Legal Issue
Read full case brief → TaxationThe Philippine Amusement and Gaming Corporation (PAGCOR) issued its Philippine Offshore Gaming...
Legal Analysis: Situs of Taxation and POGO Tax Liability I. Summary of the Legal Issue
Read full case brief → TaxationPaolo entered into a Contract to Sell with Suga Land, Inc. (Suga Land) for the purchase of a...
Legal Analysis: Capital Gains Tax on Paolo's Deed of Assignment Summary of the Legal Issue
Read full case brief → TaxationThe City of Makati assessed and collected 1% tax based on preceding year’s gross sales from all...
Legal Opinion: Validity of Section 21 of the New Makati Revenue Code I. Summary
Read full case brief → TaxationRamel was assessed by the Bureau of Internal Revenue (BIR) Pasig for deficiency income taxes of...
Analysis of the CTA Division's Bond Requirement Under Section 11 of the CTA Law I. Issue
Read full case brief → TaxationRenoer Housing, Inc. (RHI) constructed a ten-unit apartment beside Maharlika University. The...
Legal Issue Summary Issue: Whether the rentals payable by Maharlika University to Renoer Housing, Inc. (RHI) for the lease of ten (10) apartment units for one (1) year are subject to twelve percent (12%) Value Added Tax (VAT) under the…
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