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COLLEGE OF ACCOUNTANCY

RFBT 1

FRAUD

ARTICLE/ VIOLATOR/ LEGAL ELEMENTS/ CONSEQUENCE/SANCTION/


SECTION OFFENDER/ ACTS PUNISHED/ PENALTY
TORTFEASOR BREACH/CONTRAVENTION
RA 386
1338 ANY PERSON MA -MATERIAL- • Kinds
NATURAL-Art. 40-44 EMPLOYMENT OF INSIDIOUS WORDS
RA 386 /MACHINATIONS/FALSE 1) Art. 1338 - Dolo causanti (fraud
JUVENILE/MINOR REPRESENTATION/MISREPRESENTATI in obtaining consent –false
AGE OF MAJORITY ON representation or
SE-SERIOUS- misrepresentation-Art.
JURIDICAL-Art. 40-44 ONE-
1342/deliberate intent to deceive)
RA 386/BP 68 EMPLOYED BY 1 OF THE
EFFECT – Art. 1390/1344 1st part –
CORPORATIONS CONTRACTING PARTIES
PARTNERSHIPS IN2DE- contract is voidable
ASSOCIATIONS INTENTION TO DECEIVE REMEDY - Annulment
CONSORTIUM/A RE-
JOINT VENTURES OTHER PARTY RELIED ON SUCH 2) Art. 1344 2nd sent – Dolo
COOPERATIVES MISREPRESENTATION incidenti (willful/fraud in
performing the
obligation/contract
EFFECT/REMEDY – BREACH OF
CONTRACT WITH DAMAGES
EXAMPLE – Angel Locsin obliged
himself to deliver to Luis Manzano
100 cavans of “sinandomeng”
rice. Angel Locsin delivered 100
cavans of “sinandomeng” variety
but mixed with “NFA” variety.
1339 ANY PERSON SAME AS ABOVE
CONCEALMENT/FAILURE TO DISCLOSE
FACTS
PARTIES ARE BOUND BY CONFIDENTIAL
RELATIONS
1340 ANY PERSON NOT FRAUDULENT

1341 ANY PERSON NOT FRAUDULENT

1342 ANY PERSON MISREPRESENTATION


THIRD PERSON
SUBSTANTIAL MISTAKE
MUTUAL
1343 ANY PERSON NOT FRAUDULENT-ERROR

1344 ANY PERSON MASE ONE IN2DE RE

1345 ANY PERSON SIMULATION OF CONTRACT


ABSOLUTE/RELATIVE

1346 ANY PERSON ABSOLUTELY SIMULATED CONTRACT


RELATIVELY SIMULATED CONTRACT
RA 7394
CONSUMER
ACT OF THE
PHILIPPINES

EO 209
FAMILY CODE
OF THE
PHILIPPINES
45-54

Prepared by:

ATTY. GENE B. CALONGE


Assistant Professor