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Other questions address Congress’s power to tax property located outside the Philippines, common carrier-like liability of travel agents for incorrect flight schedules, and entitlement to life insurance proceeds among competing spouses and 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\nManila  \n2025 BAR EXAMINATIONS  \nCOMMERCIAL AND TAXATION LAWS  \nSeptember 7, 2025  \n2:00 p.m. to 6:00 p.m.  \n\\#HaveFaith  \n\\#AMYingForExcellence  \n\\#AJustBarAwaitsU  \n1.  \nXYZ Corp. filed an administrative complaint for patent infringement against ABC Company. XYZ Corp. was the patentee of Philippine Patent No. I-12345, which boasts of the innovative step of curing ham by exposing it to a filtered smoke cooled in a cooling unit between 10° and 12°C while retaining ingredients exerting highly preservative and sterilizing effects. ABC Company employs a similar method, the only difference being that it cools down its filtered smoke between 20° and 24°C instead of 10° and 12°C. ABC Company maintained that it is not guilty of infringing Patent No. I-12345 because its process is not exactly the same as XYZ Corp.’s. XYZ Corp. countered, however, that infringement was committed because ABC Company’s process performs substantially the same function and achieves substantially the same result as its own. Decide with reason(s).  \n2.  \nX, a German national, was a devout follower of BBB religion. He came to the Philippines to spread the teachings of BBB religion. He soon gained thousands of followers, and formed a corporation sole, ABC Corporation, in accordance with Philippine laws. ABC Corporation, through X, purchased a building where the followers of BBB religion can perform their rituals and ceremonies. Y, a concerned citizen, assailed the acquisition of real property by ABC Corporation since its leader, X, is a foreigner. X countered that since all its members are Filipino citizens, ABC Corporation is qualified to own real property in the Philippines. Decide with reason(s).  \n3.  \nX sells luxury bags on her Facebook page. Interested buyers were required to comment “mine” together with the codename of the product to express their offer to buy. The first one to comment, evidenced by a screenshot, would get the item. During one of her Facebook livestreams, X offered for sale a luxury bag of a wellknown brand from Italy for which the code name “Italy” was assigned. Y, an interested viewer, was the first to post her comment,“Mine Italy.” She then took a screenshot of her message with the item still shown in the background. Despite this, X sold the bag to her sister, Z. Y demanded that X sell her the bag, contending that the screenshot of her comment was adequate proof of the existence of a perfected contract of sale under the Electronic Commerce Act. Is Y correct? Reason(s).  \n4.  \nA is a former Filipino who now permanently resides in Canada. In December 2024, she visited the Philippines to spend the holidays with her family in Quezon City. As she was departing to go home to Canada, she decided to buy wine in the airport shop. She noticed that in the Sales Invoice issued to her, she was charged 12% value-added tax (VAT) for the wine she bought. She questioned the imposition of the VAT, contending that because the wine will be consumed in Canada, no VAT should be imposed thereon. Is A correct? Reason(s).  \n5.  \nX obtained an insurance policy for her Porsche Carrera GT from XYZ Insurance Company. The same car was insured by her creditor-mortgagee, Y, with ABC Insurance Company. When the car was damaged because of an accident, X filed a claim with XYZ Insurance Company. The latter denied the claim since it discovered that the car was also insured with ABC Insurance Company. According to XYZ Insurance Company, double insurance is prohibited by law. Decide with reason(s).  \n6.  \nThe Congress enacted Republic Act No. 1234 , imposing real property tax on immovable properties owned by Filipinos, whether found within or outside the Philippines. X, a Filipino residing in California, United States of America (USA), assailed the validity of Republic Act No. 1234 , arguing that the Republic of the Philippines has no jurisdiction to tax properties found outside of the Philippines. The Office of the Solicitor","cbCaibrRPU7NnbbD","https://ap.wps.com/l/cbCaibrRPU7NnbbD","pdf",260876,"English","# Administrative complaint for patent infringement\n# Foreign leader and real property ownership\n# Electronic Commerce Act and perfected sales contract via social media\n# VAT on wine consumed abroad\n# Double insurance and insurance claim denial\n# Taxation of property outside the Philippines\n# Travel services liability for wrong flight schedule\n# Competing life insurance beneficiaries and legal wife status","[{\"question\":\"How does the exam test patent infringement between two similar processes?\",\"answer\":\"It requires deciding whether the accused process performs substantially the same function and achieves substantially the same result as the patented method, even if operational details differ.\"},{\"question\":\"When can a corporate religious entity be qualified to own real property in the Philippines?\",\"answer\":\"The question focuses on whether ownership is barred because its leader is a foreigner, considering the corporation’s membership composition and Philippine law requirements.\"},{\"question\":\"Is a social media screenshot sufficient to prove a perfected contract of sale under the Electronic Commerce Act?\",\"answer\":\"The exam asks whether the buyer’s comment and subsequent screenshot evidence establish a valid and perfected sale despite the seller later transferring the item to someone else.\"}]","2025 BAR EXAMINATIONS - Commercial and Taxation Laws - September 7, 2025 | PDF",1789950373,15]