SBF PALE

1. Memorize Lawyer’s Oath BELOW:

“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
wittingly or willingly promote or sue any groundless, false or unlawful suit, nor 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 courts as to my clients; and I
impose upon myself this voluntary obligation without any mental reservation or purpose of evasion. So
help me God.”

2. Memorize the four – fold duties of a lawyer

A lawyer has a duty to his society (public), to the Court, to the Bar (his colleagues), and to his client. As
for his duty to the public, a lawyer should not violate his responsibility to society. He should be an
exemplar for righteousness. He must be ready to render legal aid, and foster social reforms. He is a
guardian of due process, aware of his special role in the solution of special problems, and he is always
ready to lend assistance in the study and solution of social problems. As for his duty to the Court, a
lawyer must respect or defend the Court against criticisms. He must uphold its authority and dignity,
obey order and its processes, and assist in the administration of justice. As for his duty to the Bar, a
lawyer must show candor, fairness, courtesy and truthfulness to his colleagues. He must avoid
encroachment in the business of other lawyers, and uphold the honor of the law profession. As for his
duty to his client, a layer must be entirely devoted to uphold and support his client’s interest and cause.

3. Memorize Sec. 20, Rule 138

Section 20. Duties of attorneys. — It is the duty of an attorney:

(a) To maintain allegiance to the Republic of the Philippines and to support the Constitution and obey
the laws of the Philippines.

(b) To observe and maintain the respect due to the courts of justice and judicial officers;

(c) To counsel or maintain such actions or proceedings only as appear to him to be just, and such
defenses only as he believes to be honestly debatable under the law.

(d) To employ, for the purpose of maintaining the causes confided to him, such means only as are
consistent with truth and honor, and never seek to mislead the judge or any judicial officer by an artifice
or false statement of fact or law;

(e) To maintain inviolate the confidence, and at every peril to himself, to preserve the secrets of his
client, and to accept no compensation in connection with his client's business except from him or with
his knowledge and approval;

(f) To abstain from all offensive personality and to advance no fact prejudicial to the honor or reputation
of a party or witness, unless required by the justice of the cause with which he is charged;
(g) Not to encourage either the commencement or the continuance of an action or proceeding, or delay
any man's cause, from any corrupt motive or interest;

(h) Never to reject, for any consideration personal to himself, the cause of the defenseless or oppressed;

(i) In the defense of a person accused of crime, by all fair and honorable means, regardless of his
personal opinion as to the guilt of the accused, to present every defense that the law permits, to the
end that no person may be deprived of life or liberty, but by due process of law.

4. Read Sec. 27, Rule 138, Revised Rules of Court

Section 27. Attorneys removed or suspended by Supreme Court on what grounds. — A member of the
bar may be removed or suspended from his office as attorney by the Supreme Court for any deceit,
malpractice, or other gross misconduct in such office, grossly immoral conduct, or by reason of his
conviction of a crime involving moral turpitude, or for any violation of the oath which he is required to
take before the admission to practice, or for a wilfull disobedience of any lawful order of a superior
court, or for corruptly or willful appearing as an attorney for a party to a case without authority so to do.
The practice of soliciting cases at law for the purpose of gain, either personally or through paid agents or
brokers, constitutes malpractice.

5. Make an Outline of the Code of Professional Responsibility

6. Define the following (write the definitions in your own handwriting on a yellow paper):

a. Moral Turpitude: Moral turpitude ―includes everything which is done contrary to justice, honesty,
modesty, or good morals. It involves an act of baseness, vileness, or depravity in the private duties
which a man owed his fellowmen, or to society in general, contrary to the accepted and customary rule
of right and duty between man and woman, or conduct contrary to justice, honesty, modesty, or good
morals.

b. Ambulance Chasing: Act of chasing victims of accidents for the purpose of talking to the said victims
(or relatives) and offering his legal services for the filing of a case against the person/s who caused the
accident/s.

c. Barratry: offense of frequently exciting and stirring up quarrels and suits, either at law or otherwise;
Lawyer’s act of fomenting suits among individuals and offering his legal services to one of them.

d. Champertous Contract: Lawyer stipulates with his client that in the prosecution of the case, he will
bear all the expenses for the recovery of things or property being claimed by the client and the latter
agrees to pay the former a portion of the thing/property recovered as compensation.

e. Quantum Meruit: literally meaning as much as he deserves  – is used as basis for determining an
attorney’s professional fees in the absence of an express agreement. The recovery of attorney’s fees on
the basis of quantum meruit is a device that prevents an unscrupulous client from running away with the
fruits of the legal services of counsel without paying for it and also avoids unjust enrichment on the part
of the attorney himself.

f. Gross Misconduct
g. Charging Liens: It is the right which the attorney has upon all judgments for the payment of money,
and executions issued in pursuance of said judgments, which he has secured in litigation of his client.
Under this rule, this lien, whether retaining or charging, takes legal effect only from and after, but not
before, notice of said lien has been entered in the record and served on the adverse party.

h. Good moral character: is what a person really is as distinguished from good reputation or opinion
generally entertained of him. It Includes at least common honesty.

i. Counsel de Oficio: Attorney appointed by the court to defend an indigent defendant in a criminal
action or to represent a destitute party.

j. Amicus Curiae: An experienced and impartial attorney invited by the court to appear and help in the
disposition of issues submitted to it. It implies friendly intervention of counsel to call the attention of the
court to some matters of law or facts which might otherwise escape its notice and in regard to which it
might go wrong. He appears in court not to represent any particular party but only to assist the court.

EFGH Tax 2

PRESCRIBED TEXTBOOK: a) Quick Quick Reviewer on Taxation by Atty. Nicasio C. Cabaneiro*

b) Tax Reform Code of 1997 (as amended by the Train Law)

1. Read Income Taxation covered by a, b, & c above

2. Tax Reform Code of 1997 - Title II (codal provisions), as amended by the Train Law

3. Read and be prepared to recite on above topics and on the following cases:
a. CIR vs. Premium Leisure Corp., CTA EB No. 1702, April 26, 2018
b. Goodyear Philippines Inc. vs. CIR, GR No. 216130- August 3, 2016
c. Bloomberry Resorts and Hotels Inc. vs. CIR - GR. No. 212530- August 30, 2016
d. HSBC Limited-Phil. Branch vs. CIR, CTA EB No. 1257, May 17, 2016

* Quick Quick Reviewer on Taxation may be purchased from Ceballos Bar Trends, Inc. No. 7 Laurel
Street, Xavierville 3 Village, Loyola Heights, Quezon City or you may email www.ceballosbartends.com or
you may contact Mobile No. +63 917 631 0324