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To begin, the Law on Obligations and Contracts is defined as s a kind of positive law which To illustrate:
deals with the nature and sources of obligations as well as the rights and duties arising from In an obligation to pay taxes, the passive subject is the taxpayer, the active subject is the
agreements in contracts. government through the Bureau of Internal Revenue, the prestation is ―to give,‖ specifically to pay
Before discussing the particular concepts on the Law on Obligations and Contracts, it is taxes, the juridical tie is a source of obligation arising from law.
important to know that in every obligation, one must always observe the general principles on In an obligation to give Avon Products, the passive subject is the seller, the active subject is the
human relations, to wit: buyer, the prestation is ―to give,‖ specifically to deliver the Avon Products, and the juridical tie is a
―ART. 19. Every person must, in the exercise of his rights and in the performance of his source of obligation arising from contract.
duties, act with justice, give everyone his due, and observe honesty and good faith.‖
Obligation arising from LAW:
Failure to observe the above principle makes a person civilly liable. Obligation to give
Basic provisions on Law on Obligations and Contracts based on the Civil Code of the (Taxes)
Philippines will be tackled in this paper. Cases and applications related to business will also be Taxpayer-------------------------------------B.I.R
discussed. Passive Subject Law Active Subject
OBLIGATION Obligation arising from CONTRACT: