DEFINITION OF TAXATION LORENZO vs.

POSADAS
Taxation is the inherent power of the sovereign, exercised through the
legislature, to impose burdens upon the subjects and objects within its
jurisdiction,
for the purpose of raising revenues to carry out the legitimate objects of the
government.
TAXES
Enforced proportional contributions from properties and persons levied by
the
State by virtue its sovereignty for the support of the government and for
public needs.
BENEFITS RECEIVED PRINCIPLE
(CIR vs. ALGUE)
· Despite the natural reluctance to surrender part of ones hard earned
income
to the taxing authority, every person who is able to must contribute his
share in the running of the government.
· The government is expected to respond in the form of tangible or
intangible
benefits intended to improve the lives of the people and enhanced their
material and moral values.
· In return for his contribution, the taxpayer receives the general advantages
and protection which the government affords the taxpayer and his property.
One is compensation or consideration for the other. Protection for support
and support for protection.
However, it does not mean that only those who are able to
pay taxes can enjoy the privileges and protection
given to a citizen by the government.
· > The only benefit to which the taxpayer is entitled is that derived form the
enjoyment of the privileges of living in an organized society established and
safeguarded by the devotion of taxes to public purpose. The government
promises nothing to the person taxed beyond what maybe anticipated from
an
administration of the laws for the general good.
· > Taxes are essential to the existence of the government. The
obligation to pay taxes rests not upon the privileges enjoyed by or the
protection afforded to the citizen by the government, but upon the
necessity
of money for the support of the State. For this reason, no one is allowed to
object to or resist payment of taxes solely because no personal benefit to
him
can be pointed out as arising from the tax.
ESSENTIAL ELEMENTS OF A TAX
1) It is an enforced contribution
2) It is generally payable in money
3) It is proportionate in character
4) It is levied on persons, property, or the exercise of a right or privilege
5) It is levied by the State which has jurisdiction over the subject or object of
taxation
6) It is levied by the law-making body of the State
7) It is levied for publics purpose or purposes
LIFEBLOOD DOCTRINE
· > Taxes are the lifeblood of the nation
· > Without revenue raised from taxation, the government will not survive,
resulting in detriment to society. Without taxes, the government would be
paralyzed for lack of motive power to activate and operate it. (CIR vs.
ALGUE)
· > Taxes are the lifeblood of the government and there prompt and certain
availability is an imperious need.
· > Taxes are the lifeblood of the nation through which the agencies of the
government continue to operate and with which the state effects its
functions for the benefit of its constituents.
DISTINCTIONS:
TAXATION vs. POLICE POWER vs. EMINENT DOMAIN
1) As to purpose:
Taxation – for the support of the government
Eminent Domain_- for public use
Police Power – to promote general welfare, public health, public morals, and
public safety.
2) As to compensation:
Taxation – Protection and benefits received from the government.
Eminent Domain – just compensation, not to exceed the market value
declared by the owner or administrator or anyone having legal interest in
the property, or as determined by the assessor, whichever is lower.
Police Power – The maintenance of a healthy economic standard of society.
the non-impairment provisions thereof.
CLASSIFICATION OF TAXES
AS TO SUBJECT MATTER OR OBJECT
1. Personal, poll or capitation tax
Tax of a fixed amount imposed on persons residing within a specified
territory, whether citizens or not, without regard to their property or the
occupation or business in which they may be engaged, i.e. community tax.
2. Property tax
Tax imposed on property, real or personal, in proportion to its value or in
accordance with some other reasonable method of apportionment.
3. Excise tax
A charge impose upon the performance of an act, the enjoyment of
privilege, or the engaging in an occupation.

3) As to persons affected: AS TO PURPOSE

Taxation and Police Power – operate upon a community or a class of General/fiscal revenue tax is that imposed for the purpose of raising public
individuals funds for the service of the government.
Eminent Domain – operates on the individual property owner.
A special or regulatory tax is imposed primarily for the regulation of useful
4) As to authority which exercises the power: or nonuseful occupation or enterprises and secondarily only for the purpose
Taxation and Police Power – Exercised only by the government or its of raising public funds.
political
subdivisions. AS TO WHO BEARS THE BURDEN
Eminent Domain – may be exercised by public services corporation or public 1. Direct tax
utilities if granted by law. A direct tax is demanded from the person who also shoulders the burden of
the tax. It is a tax which the taxpayer is directly or primarily liable and which
5) As to amount of imposition: he or she cannot shift to another.
Taxation – Generally no limit to the amount of tax that may be imposed.
Police Power – Limited to the cost of regulation 2. Indirect tax
Eminent Domain – There is no imposition; rather, it is the owner of the An indirect tax is demanded from a person in the expectation and intention
property taken who is just paid compensation. that he or she shall indemnify himself or herself at the expense of another,
falling finally upon the ultimate purchaser or consumer. A tax which the
6) As to the relationship to the Constitution: taxpayer can shift to another.
Taxation and Eminent Domain – Subject to certain constitutional limitations,
including the prohibition against impairment of the obligation of contracts. AS TO THE SCOPE OF THE TAX
Police Power – Relatively free from constitutional limitations and superior to 1. National tax
A national tax is imposed by the national government.
2. Local tax
A local tax is imposed by the municipal corporations or local government
units (LGUs).
AS TO THE DETERMINATION OF AMOUNT
1. Specific tax
A specific tax is a tax of a fixed amount imposed by the head or number or
by some other standard of weight or measurement. It requires no
assessment other than the listing or classification of the objects to be taxed.
5. excise tax – imposed on the exercise of a privilege;
6. general taxes – taxes levied for ordinary or general purpose of the
government;
7. special tax – levied for a special purpose;
8. specific taxes – imposed on a specific sum by the head or number or by
some standards of weight or measurement;
9. ad valorem tax – tax imposed upon the value of the article;
10. local taxes – taxes levied by local government units pursuant to validly
delegated power to tax;
11. progressive taxes – rate increases as the tax base increases; and
12. regressive taxes – rate increases as tax base decreases.

2. Ad valorem tax A. Internal Revenue taxes imposed under the NIRC.

An ad valorem tax is a fixed proportion of the value of the property with 1. Income tax
respect to which the tax is assessed. It requires the intervention of assessors 2. Transfer taxes
or appraisers to estimate the value of such property before due from each a) Estate tax
taxpayer can be determined. b) Donor’s tax
3. Percentage taxes
AS TO GRADUATION OR RATE a) Value Added Tax
9 b) Other Percentage Taxes
1. Proportional tax 4. Excise taxes
Tax based on a fixed percentage of the amount of the property receipts or 5. Documentary stamp tax
other basis to be taxed. Example: real estate tax. B. Local/ Municipal Taxes
C. Tariff and Customs Duties
2. Progressive or graduated tax D. Taxes / Tax Incentives under special laws
Tax the rate of which increases as the tax base or bracket increases.
Digressive tax rate: progressive rate stops at a certain point. Progression
halts at a particular stage. LABOR LAW

3. Regressive tax Q: What is labor?

Tax the rate of which decreases as the tax base or bracket increases. There
is no such tax in the Philippines. A: It is the exertion by human beings of physical or mental efforts, or both,
towards the production of goods and services.
CLASSIFICATION OF TAXES:
Q: What is labor law?
1. personal tax – also known as capitalization or poll tax;
2. property tax – assessed on property of a certain class;
A: The law governing the rights and duties of the employer and employees
3. direct tax – incidence and impact of taxation falls on one person and
with respect to:
cannot be shifted to another;
4. indirect tax – incidence and liability for the tax falls on one person but the 1.
burden thereof can be passed on to another;
The terms and conditions of employment and
2.
Labor disputes arising from collective bargaining (CB) respecting such terms
and conditions.
Q: What is the purpose of labor legislation?
A: Labor legislation is an exercise of police power. The purpose of labor
legislation is to regulate the relations between employers (Ers) and
employees (Ees) respecting the terms and conditions of employment, either
by providing for certain standards or for a legal framework within which
better terms and conditions of work could be negotiated through CB. It is
intended to correct the injustices inherent in Er‐Ee relationship. (2006 Bar
Question)
Q: What are the classifications of labor law?
A:
1.
Labor standards – The minimum terms and conditions of employment
prescribed by existing laws, rules and regulations relating to wages, hours of
work, cost‐of‐living allowance and other monetary and welfare benefits.
(Batong Buhay Gold Mines, Inc. v. Dela Serna, G.R. No. 86963, August
6,1999)
e.g. 13th month pay
2.
Labor relations – Defines and regulates the status, rights and duties, and the
institutional mechanisms, that govern the individual and collective
interactions of Ers, Ees, or their representatives. It is concerned with the
stabilization of relations of Er and Ees and seek to forestall and adjust the
differences between them by the encouragement of collective bargaining
and the settlement of labor disputes through conciliation, mediation and
arbitration.
e.g. Additional allowance pursuant to CBA
3.
Social legislation – It includes laws that provide particular kinds of
protection or benefits to society or segments thereof in furtherance of
social justice.
e.g. GSIS Law, SSS Law, Philhealth benefits
Q: Is there any distinction between labor legislation and social legislation?
Explain.
A: Labor legislation is sometimes distinguished from social legislation by the
former referring to labor statutes, like Labor Relations Law and Labor
Standards, and the latter to Social Security Laws. Labor legislation focuses
on the rights of the worker in the workplace.
Social legislation is a broad term and may include not only laws that give
social security protection, but also those that help the worker secure
housing and basic necessities. The Comprehensive Agrarian Reform Law
could also be considered a social legislation. All labor laws are social
legislation, but not all social legislation is labor law. (1994 Bar Question)
Q: What are the sources of labor laws?
A:
1.Labor Code and other related special legislation
2.Contract
3.Collective Bargaining Agreement
4.Past practices
5.Company policies
Q: What is the State policy on labor as found in the constitution (Sec. 3, Art.
XIII)?
A:
1.Afford full protection to labor
2.Promote full employment
3.Ensure equal work opportunities regardless of sex, race, or creed
4.Assure the rights of workers to self organization, security of tenure, just
and humane conditions of work, participate in policy and decision‐making
processes affecting their right and benefits
5.Regulate the relations between workers and employers
Q: What are the basic rights of workers guaranteed by the Constitution (Sec.
3, Art. XIII)?
A:
1.Security of tenure
2.Receive a living wage
3.Humane working conditions
4.Share in the fruits of production
5.Organize themselves
6.Conduct collective bargaining or negotiation with management
7.Engage in peaceful concerted activities including strike
8.Participate in policy and decision making processes
Q: What is the principle of non‐oppression?
A: The principle mandates capital and labor not to act oppressively against
each other or impair the interest and convenience of the public. The
protection to labor clause in the Constitution is not designed to oppress or
destroy capital. (Capili v. NLRC, G.R. No. 117378, Mar. 26, 1997)
Q: What is the aim of labor laws?
A: The justification of labor laws is social justice. Social justice is “neither
communism, nor despotism, nor atomism, nor anarchy,” but the
humanization of laws and the equalization of social and economic force by
the State so that justice in its rational and objectively secular conception
may at least be approximated. Social justice means the promotion of the
welfare of all the people, adoption by the government of measures
calculated to insure economic stability of all the competent elements of
society, through the maintenance of a proper economic and social
equilibrium in the interrelations of the members of the community,
constitutionally, through the adoption of measures legally justifiable, or
extra‐constitutionally, through the exercise of powers underlying the
existence of all governments on the time‐honored principle of salus populi
est suprema lex. (Calalang v. Williams, G.R. No. 47800, Dec. 2, 1940)
REMEDIAL LAW
I. GENERAL PRINCIPLES
A. CONCEPT OF REMEDIAL LAW
Q: What is the concept of remedial law?
A: It is a branch of public law, which prescribes the procedural rules to be
observed in litigations, whether civil, criminal, or administrative, and in
special proceedings, as well as the remedies or reliefs available in each case.
(2006 Bar Question)
Q: What is the importance of remedial law?
A: It plays a vital role in the administration of justice. It lies at the very core
of procedural due process, which means a law which hears before it
condemns, which proceeds upon inquiry and renders judgment only after
trial, and contemplates an opportunity to be heard before judgment is
rendered (Herrera, Vol. I, p. 1, 2007 ed.)
B. SUBSTANTIVE LAW AS DISTINGUISHED FROM REMEDIAL LAW
Q: Distinguish substantive and remedial law
A: Substantive Law Remedial Law Part of the law which creates, defines or
regulates rights concerning life, liberty or property or the powers of
agencies or instrumentalities for the administration of public affairs. Refers
to the legislation providing means or methods whereby causes of action
may be effectuated, wrongs redressed and relief obtained (also known as
Adjective Law). Creates vested rights. Does not create vested rights
Prospective in application. Retroactive in application Cannot be enacted by
the Supreme Court. The Supreme Court is expressly empowered to
promulgate procedural rules. (2006 Bar Question)
Q: What are the principal sources of remedial law?

A:
1. Constitution
2. Different laws creating the judiciary, defining and allocating jurisdiction to
courts of different levels
3. Procedural laws and rules promulgated by the Supreme Court
4. Circulars
5. Administrative orders
6. Internal rules
7. Court decisions (Herrera, Vol. I, p. 2, 2007 ed.)
Q: What is procedural rule?
A: Procedural rule is the judicial process for enforcing rights and duties
recognized by substantive law and for justly administering remedy and
redress for their disregard or infraction.
Note: If the rule takes away a vested right, it is not procedural. If the rule
creates a right such as the right to appeal, it may be classified as substantive
matter; but if it operates as a means of implementing an existing right, then
the rule deals merely with procedure (Fabian v. Desierto, G.R. No. 129742,
Sept. 16, 1998).
Q: How are remedial laws implemented in our system of government?
A: They are implemented through the judicial system, including the
prosecutory service of courts and quasi-judicial agencies. (2006 Bar
Question)
PROCEDURE is the method of conducting a judicial proceeding. It includes
whatever is embraced in the technical terms, pleadings, practice, and
evidence. It is the means by which the power or authority of a court to hear
and decide a class of cases is put to action [Manila Railroad vs. Atty.
General, 20 Phil. 523].
JURISDICTION is the power to hear and decide cases [Herrera vs. Baretto &
Joaquin, 25 Phil. 245]. It is the power with which courts are invested with
the power of administering justice, that is, for hearing and deciding cases. In
order for the court to have authority to dispose of a case on the merits, it
must acquire jurisdiction over the subject matter and the parties [Republic
Planters Bank vs. Molina, 166 SCRA 39].
ELEMENTS OF JURISDICTION:
(1) Jurisdiction over the subject matter or nature of the case
(2) Jurisdiction over the parties
(3) Jurisdiction over the res
It is conferred by law (BP 129), and does not depend on the objection or the
acts or omissions of the parties or anyone of them [Republic vs. Sangalang,
159 SCRA 515].
Jurisdiction over the person of the plaintiff is acquired by the filing of the
initiatory pleading, like a complaint.
It is acquired by the seizure of the thing under legal process whereby it is
brought into actual custody of law, or it may result from the institution of a
legal proceeding wherein
It is not waivable, except in cases of estoppel to question or raise
jurisdiction [Tijam vs. Sibonghanoy, 23 SCRA 29].
It is determined upon the allegations made in the complaint, irrespective of
whether the plaintiff is entitled or not, to recover upon the claim asserted
therein, a matter resolved only after and as a result of the trial.
Jurisdiction over the person of the defendant is acquired by the proper
service of summons, or by his voluntary appearance in court and his
submission to the authority of the court [Paramount Industries vs. Luna, 148
SCRA 564].
the power of the court over the thing is recognized and made effective
[Banco-Español Filipino vs. Palanca, 37 Phil. 291].
ELEMENTS OF CRIMINAL JURISDICTION:
(1) Territorial jurisdiction
(2) Jurisdiction over the subject matter
(3) Jurisdiction over the person of the accused
It is determined by the geographical area over which a court presides, and
the fact that the crime was committed, or any of its essential ingredients
took place within said area [US vs. Jueves, 23 Phil. 100].
It is determined by the allegations of the complaint or information in
accordance with the law in force at the time of the institution of the action,
not at the time of its commission [US vs. Mallari, 24 Phil. 366].
It is acquired by the voluntary appearance or surrender of the accused or by JURISDICTION OF METROPOLITAN TRIAL COURTS, MUNICIPAL TRIAL
his arrest [Choc vs. Vera, 64 Phil. 1066]. COURTS, MUNICIPAL CIRCUIT TRIAL COURTS:
INSTANCES WHEN A COURT MAY LOSE JURISDICTION EVEN IF IT HAS BEEN 1. Exclusive original jurisdiction over all violations of city or municipal
ATTACHED TO IT: ordinances committed within their respective territorial jurisdiction; and
1
When a subsequent law provides a prohibition for the continued exercise of 2. Exclusive original jurisdiction over all offenses punishable with
jurisdiction [Rilloraza vs. Arciaga, 21 SCRA 717]. imprisonment not exceeding six (6) years irrespective of the amount of fine,
2 and regardless of other imposable accessory or other penalties, including
Where the law penalizing an act which is punishable is repealed by a the civil liability arising from such offenses or predicated thereon,
subsequent law. The reason is that, the State loses the power to prosecute irrespective of the kind, nature, value or amount therof; provided, however,
when the law is repealed, hence, the court has no more power to decide that in offenses involving damage to property through criminal negligence,
[People vs. Pastor, 77 Phil. 1000]. they shall have exclusive original jurisdiction thereof. [Sec. 2, RA 7691].
3
When accused is deprived of his constitutional right such as where the court JURISDICTION OF REGIONAL TRIAL COURTS (RTC):
fails to provide counsel for the accused who is unable to obtain one and 1. In all civil actions in which the subject of the litigation is incapable of
does not intelligently waive his constitutional right [Chavez vs. CA, 24 SCRA pecuniary estimation;
663]. 2. In all civil actions which involve the title to, or possession of, real
4 property, or any interest therein, where the assessed value of the property
When the proceeding s in the court acquiring jurisdiction is terminated, involved exceeds P20,000, or for civil actions in Metro Manila where such
abandoned value exceeds P50,000 except actions for forcible entry into and unlawful
3 detainer of lands or buildings, original jurisdiction over which is conferred
or declared void [Seven vs. Pichay, 108 Phil. 419]. upon the MeTC, MTC, and MCTC;
5 3. In all actions in admiralty and maritime jurisdiction where the demand or
When the statute expressly provides, or is construed to the effect that it claim exceeds P200,00, or in Metro Manila where such demand or claim
intended to operate as to actions pending before its enactment [Bengzon exceeds P400,00;
vs. Inciong, 91 SCRA 284]. 4. In all matters of probate, both testate and intestate, where the gross
6 value of the estate exceeds P200,00 or probate mattes in Metro Manila
Once appeal has been perfected [Alma vs. Abbas, 18 SCRA 836]. where such value exceeds P400,000;
7 5. In all actions involving the contract of marriage and marital relations;
When the law is curative [Garcia vs. Martinez, 90 SCRA 331]. 6. In all cases not within the exclusive jurisdiction of any court, tribunal,
person or body exercising juridicial or quasi-judicial functions;
DOCTRINE OF JUDICIAL STABILITY: Should one branch be permitted to 7. In all civil actions and civil proceedings falling within the exclusive original
equally assert, assume, or retain jurisdiction over a case in controversy over jurisdiction of a Juvenile and Domestic Relations Court and of the Court of
which another coordinate or co-equal branch has already assumed Agrarian Relations as now provided by law; and
jurisdiction, then that would be sanctioning undue interference by one 8. In all other cases in which the demand, exclusive of interest and damages
branch over another. With that, judicial stability would be meaningless of whatever kind, attorney’s fees, litigation expenses, and cost or the value
precept in a well-ordered administration of justice [Parcon vs. CA, 111 SCRA of the property in
262]. 4
controversy exceeds P200,000, or in such other cases in Metro Manila
where the demand, exclusive of the above-mentioned items exceeds
P400,000.
JURISDICTION OF COURT OF APPEALS (CA):
1. Original jurisdiction to issue writs of mandamus, prohibition, certiorari,
habeas corpus, and quo warranto, and auxiliary writs or processes, whether
or not in aid of its appellate jurisdiction;
2. Exclusive original jurisdiction over actions for annulment of judgments of
RTCs;
3. Exclusive appellate jurisdiction over all final judgments, decisions,
resolutions, orders, or awards of RTCs and quasi-judicial agencies,
instrumentalities, boards, or omissions, except those falling within the
appellate jurisdiction of the Supreme Court in accordance with the
Constitution, the provisions of the Judiciary Act of 1948;
4. The CA shall have the power to receive evidence and perform any and all
acts necessary to resolve factual issues raised in (a) cases falling within its
original jurisdiction, such as actions for annulment of judgments of RTCs, (b)
cases falling within its appellate jurisdiction where a motion for new trial
based only on newly discovered evidence is granted by it.
JURISDICTION OF THE SUPREME COURT (SC):
1. Cases affecting ambassadors, other public ministers and consuls, and
other petitions for certiorari, prohibition, mandamus, quo warranto, and
habeas corpus.
2. All cases involving the constitutionality of a treaty, international or
executive agreement, or law, which shall be heard by the SC en banc, and all
other cases which under the Rules of Court are required to be heard en
banc, including those involving the constitutionality, application, or
operation of presidential decrees, proclamations, orders, instructions,
ordinances, and other regulations, shall be decided with the concurrence of
the majority of the Members who actually took part in the deliberation on
the issues in the case and voted thereon;
3. Cases on matters heard by a division shall be decided or resolved with the
concurrence of a majority of the Members who actually took part in the
deliberations on the issues in the case and voted thereon, and in no case,
without the concurrence of at least three of such Members.
4. The Supreme Court has the power to:
(a) exercise original jurisdiction over cases affecting ambassadors, other
public ministers and consuls, and over petitions for certiorari, prohibition,
mandamus, quo warranto, and habeas corpus;
(b) review, revise, reverse, modify, of affirm on appeal or certiorari, as the
law or the Rules of Court may provide, final judgments and orders of lower
courts in:
(1) all cases in which the constitutionality or validity of any treaty,
international or executive agreement, law presidential decree,
proclamation, order, instruction, ordinance, or regulations is in question;
5
(2) all cases involving the legality of any tax, impost, assessment, or toll, or
any penalty imposed in relation thereto;
(3) all cases in which the jurisdiction of any lower court is in issue;
(4) all criminal cases in which the penalty imposed in reclusive perpetua or
higher;
(5) all cases in which only an error or question of law is involved.
CLASSES OF JURISDICTION:
General – power to adjudicate all controversies except those expressly
withheld from the plenary powers of the court.
Special or Limited – restricts the courts jurisdiction only to particular cases
and subject to such limitations as may be provided by the governing law.
Original – power of the court to take judicial cognizance of a case instituted
for judicial action for the first time under conditions provided by law.
Appellate – authority of a court higher in rank to re-examine the final order
or judgment of a lower court which tried the case now elevated for judicial
review.
Exclusive – power to adjudicate a case or proceeding to the exclusion of all
other courts at that stage.
Concurrence/Confluent/Coordinate – power conferred upon different
courts, whether of the same or different ranks, to take cognizance at the
same stage of the same case in the
LEGAL ETHICS
LEGAL ETHICS – is a branch of moral science, which treats of the duties
which an attorney owes to the court, to the client, to his colleagues in the
profession and to the public as embodied in the Constitution, Rules of Court,
the Code of Professional Responsibility, Canons of Professional Ethics,
jurisprudence, moral laws and special laws.
Original Bases of Legal Ethics:
Canons of Professional Ethics
Supreme court Decisions
Statistics
Constitution
Treatises and publications
Present Basis of the Philippine Legal System: Code of Professional
Responsibility.
BAR V. BENCH
BAR – Refers to the whole body of attorneys and body of judges.
BENCH – denotes the whole body of counselors, collectively the members of
the legal profession.
Practice of Law – any activity, in or out of court which requires the
application of law, legal procedure, knowledge, training and experience. To
engage in the practice of law is to give notice or render any kind of service,
which or devise or service requires the use in any degree of legal knowledge
or skill (Cayetano v. Monsod, 201 SCRA 210).
Attorney-at-law/Counsel-at-law/Attorney/Counsel/ Abogado/Boceros: that
class of persons who are licensed officers of the courts, empowered to
appear prosecute and defend and upon whom peculiar duties,
responsibilities, and liabilities are developed by law as a consequence (Cui v.
Cui, 120 Phil. 729).
Attorney in fact – an agent whose authority is strictly limited by the
instrument appointing him, though he may do things not mentioned in his
appointment necessary to the performance of the duties specifically
required of him by the power of attorney appointing him, such authority
being necessarily implied. He is not necessarily a lawyer.
Counsel de Oficio – a counsel, appointed or assigned by the court, from
among members of the Bar in good standing who, by reason of their
experience and ability, may adequately defend the accused.
Note: In localities where members of the Bar are not available, the court
may appoint any person, resident of the province and good repute for
probity and ability, to defend the accused. Sec. 7, Rule 116, Rules of Court.
Attorney ad hoc – a person named and appointed by the court to defend an
absentee defendant in the suit in which the appointment is made (Bienvenu
v. Factor’s of Traders Insurance Cp., 33 La.Ann.209)
Attorney of Record – one who has filed a notice of appearance and who
hence is formally mentioned in court records as the official attorney of the
party. Person whom the client has named as his agent upon whom service
of papers may be made.
Attorney’s Oath:
“I, __________________, do solemnly swear that I will maintain
allegiance to the Republic of the Philippines; I will support its constitution
and obey the laws as well as the legal orders of the duly constituted
authorities therein; I will do no falsehood, nor consent to the doing of any in
court; I will not willingly nor wittingly promote or sue any groundless, false
or unlawful suit, or give aid nor consent to the same; I will delay no man for
money or malice, and will conduct myself as a lawyer according to the best
of my knowledge and discretion, with all good fidelity as well to the court as
to my clients; and I impose upon myself this voluntary obligations without
any mental reservation or purpose of evasion. So help me God.” (Form 28,
RRC)
Nature of Lawyer’s Oath
The lawyer’s oath is not mere facile words, drift and hollow, but a sacred
trust that must be upheld and kept inviolable. (Sebastian vs. Calis, 1999)
It is NOT a mere ceremony or formality for practicing law.
Every lawyer should at all times weigh his actions according to the sworn
promises he made when taking the lawyer’s oath. (In Re: Argosino, 1997, In
Re: Arthur M. Cuevas, 1998).