Verified Syllabus For The 2026 Bar Examinations Commercial And Taxation Laws.

SYLLABUS FOR THE 2026 BAR EXAMINATIONS COMMERCIAL AND
TAXATION LAWS

SYLLABUS FOR THE 2026 BAR EXAMINATIONS


COMMERCIAL AND TAXATION LAWS (20%)

NOTE: Only laws, rules, issuances, and jurisprudence pertinent to these
topics as of June 30, 2025 shall be considered examinable materials
within the coverage of the 2026 Bar Examinations.


1.BUSINESS ORGANIZATIONS

1. Corporations – R.A. No. 11232
1. Definition of Corporation
2. Classes of Corporations
3. Nationality of Corporations
1. Control Test
2. Grandfather Rule
4. Juridical Personality
1. Doctrine of Piercing the Corporate Veil
5. Capital Structure
1. Number and Qualifications of Incorporators
2. Subscription Requirements
3. Corporate Term
4. Classification of Shares
6. Incorporation and Organization
1. Promoters
1. Liability
2. Liability of Corporation for Promoters’ Contracts
2. Subscription Contract
3. Pre-incorporation Subscription Agreements
4. Consideration for Stocks
5. Articles of Incorporation
6. Classification of Shares
7. Corporate Name and Limitations on its Use
8. Registration, Incorporation, and Commencement of
Corporate Existence
9. De Facto Corporation
1. Corporation by Estoppel
2. Election of Directors or Trustees
i. By-laws
j. Effects of Non-use of Corporate Charter
1. Corporate Powers
2. Stockholders and Members
1. Doctrine of Equality of Shares
2. Fundamental Rights of a Stockholder

, SYLLABUS FOR THE 2026 BAR EXAMINATIONS COMMERCIAL AND
TAXATION LAWS

3. Participation in Management; Voting Requirements