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.

[ja.ebooks]

Thank you, thank you so much for your uploads, Dean. Huwag kang magsasawa sa pag upload. Andami mo pong natutulungan.

[ibonitlog]

Ang sarap mo po maging mentor Dean.sobrang mapagmahal nio po cgurong asawa tatay at lolo..Godblesd you po Dean and thank you for the inspiration..i will turn 40 in November.13 years as an OFW and will enroll in the Law School nextyear..you are the boost much needed for my low self confidence..thank you po..

[everydaycaturday]

Dean, sobrang blessed ko at ng napakaraming taong sumusubaybay sayo. Mas lalo na po siguro ng mga taong nakapaligid sayo. You are an inspiration to a lot of people. Dahil po sa mga taong katulad nyo, kaya mas naiinspire po akong maging lawyer. Again, you are a blessing po saamin. May you continue your legacy po in helping us achieving our dreams. You are one of the greatest brilliant lawyers if not people in my lifetime that I will never forget po. ❤

Been watching your uploaded videos po since youve started! ❤

[marynellesalinasdejesus]

Thank you po for your passion. you are an inspiration po. God bless you more with good health and long life. 🙌

[MelodyBern]

Thank you DEAN, mercantile law is my waterloo in all the bar subject, but your explanation and simple answers to bar questions help me a lot to understand the sub., I wish to attend your review class to master the subject or at least grasps its complexity. But distance and finances makes it impossible, your Y-videos is a big help. Thank you po! Kudos!

[rachiee.marcos]

mahal na mahal ka namin, dean! thank you so much!!!!

[PriPlasquita]

Thanks you Dean Esguera for your lecture on Mercantile Law - PRI PLASQUITA, twice bar flunker, POLICE RETIREE, 2016 Presidential Aspirant but declared nuesance my Advocacy- PHILIPPINE RETIREES INTEGRATION (PRI) for a UNITED RETIREES with integrity WE PRAY YOUR SUCCESS AT OUR BLACK NAZARENE CHAPEL, MATALOM, LEYTE❤PHILIPPINES

[romelansoc]

Thanks Dean your lecture is too helpful to me as a law student of Phil. Advent College of Law in Sindangan, Zambo. del Norte.

[YoungFarmersGallery]

Thankyou so much sir, I am Angel from Palawan. Not a law student but I'm living a dream through your lectures. Thankyou so much 🤍

[cedovanessa]

Thank you so much Dean! I always watch your videos po. God bless you!

[dr.arsenialucy]

Thank you Sir. Just to have advance knowledge aside from Criminal Procedure and Criminal Law. You make law fun, easy and simple.

[marialilibethdellonardo]

Thank you, Dean Bisquera❤❤❤..God bless you always in good health!🙏❤️🙏

[thadsriway]

Dean, thanks for all your videos about the law. I shared them with some foreigner friends.. so that they will have a background of Philippine laws ..
Those having Filipino spouses

[godfreysompia]

Thank you and love you po, dean! Really appreciate your video uploads po. God bless po.

[LawPHnow]

Atty. for VAT po under TRAIN LAW the threshold is 3M starting Jan 2018.

[marklesterdorico]

Thank you Sir! Long time no see. hinintay ko po new upload mo, it's good to see you po. :D God bless you always.

[reginelitobcerbolles]

Hi Dean! With regards to the VAT question, it seems like it is related to a Transaction Deemed Sale which is subject to VAT since the goods regularly sold are withdrawn from the business for personal use of IC’s lawyer. I may be wrong or right but I hope you can shed light on this. Anyways, thanks Dean for the discussion.

[karengalicia]

Dean Joe, for Q.17 (Income Tax: willful neglect to file - punishable)

Alternative answer: In the case of income, for it to be taxable, there must be a gain realized or received by the taxpayer, which is not excluded by law or treaty from taxation. The contention that the income tax applies to legal income and not to illegal income is not correct. Section 32(A) of the Tax Code includes within the purview of gross income all income from whatever source derived. Hence, the illegality of the income will not preclude the imposition of the income tax thereon.

[edgardemesa]

Sir, SA Civil po at SA Remedial...ang galing po nung 2 uploads nyo

[thadsriway]

Dean, the Mercantile question involving Datu Commercial and Kidlat Close Corp..

You may want to review your answer..

Why? Close corporations have special rules..

.