City College of Angeles

Institute of Business Management

A MODULAR APPROACH TO
BUSINESS LAW AND
TAXATION

KARL ALEN G. YU, JD

 Foreword

This course covers the study of the important provisions of Republic Act No.
386, otherwise known as the Civil Code of the Philippines on Partnerships,
the Revised Corporation Code of 2019, the National Internal Revenue Code,
as amended by the TRAIN Law and CREATE Act, and other relevant business
laws. Under the Civil Code, it will particularly deliberate on the provisions of
partnership and subsequently the entirety of the law on corporations as
amended under the Revised Corporation Code. Partnerships and
Corporations are essential in the field of business in order to bind the
partners and members of the business to their legal and contractual
obligations. It will also delve into the general principles of taxation and the
salient features of income taxation. A discussion of other special commercial
laws will also be included in the modules to further equip the readers with
knowledge that will help them to understand the application of various
business laws.

- The Author
October 2021
Angeles City, Philippines

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Table of Contents

Foreword..................................................................................................................................................1
Module 1: General Provisions on Partnership.............................................................................4
POST TEST.............................................................................................................................................22
REFERENCES.........................................................................................................................................23
APPENDIX: COURSE MATERIAL EVALUATION............................................................................24

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Module 1: General Provisions on Partnership

LEARNING OBJECTIVES

After completing this chapter, one will be able to do the following:

 Understand the concept of partnerships;

 Determine and demonstrate the essential requisites of partnerships;
 Distinguish the basic classification of partnerships with other special
contracts;
 Illustrate the effect of partnerships.

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SALIENT POINTS FOR DISCUSSION
This module will delve into the definition and fundamental concepts of
partnership. It will discuss the nature of partnerships, how it is distinguished
from other kinds of contracts and introduces the readers to the essential
requisites of a partnership.

 Definition of a partnership

Article 1767. By the contract of partnership two or more persons

bind themselves to contribute money, property, or industry to a
common fund, with the intention of dividing the profits among
themselves.

Two or more persons may also form a partnership for the exercise
of a profession. (1665a)

A partnership exists when two or more persons agree to place their

money, effects, labor, and skill in lawful commerce or business, with the
understanding that there shall be a proportionate sharing of the profits
and losses among them. (Heirs of Jose Lim vs. Lim, G.R. No. 172690,
March 3, 2010)

A profession is defined as a group of men pursuing a learned art as a

common calling in the spirit of public service, - no less a public service
because it may incidentally be a means of livelihood.

What are the essential requisites of a partnership?

1. There must be a valid contract;
2. There must be a contribution of money, property, or industry to a
common fund;
3. The partnership must be organized for gain or profit;
4. The partnership should have a lawful object or purpose, and must
be established for the common benefit of the partners.

Take Note: To simplify, what is necessary is that there is an agreement to

contribute money, property, or industry to a common fund and an
intention to divide the profits among the contracting parties. These two
requirements are actually the test to determine the existence of a
partnership.

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 Money – the medium of exchange authorized or adopted by a government
as part of its currency.

Property – any external thing over which the rights of ownership

(possession, use, enjoyment, etc.) are exercised.

Industry – diligence in the performance of a task. A particular form or

branch of productive labor.

For example:

Momo and Sana entered into a joint venture agreement with Mina for the
development of a resort in a beachfront property located in an island in
the West Philippine Sea. In accordance with the contract, they executed a
deed of sale involving the beachfront property in favor of Mina, who
transferred the title in her name. Mina then mortgaged the property to
receive a loan from Sakura Bank worth P1 million. The loan is for the
development of the resort involving the property. The parties also agreed
that they shall equally have a share to the profits according to their
contributions. Subsequently, the development project failed and the
property was foreclosed. Was there a partnership created by the parties?
Yes. It is apparent that the parties involved are contributing money,
property, and industry in a common fund for the development of a resort.
Momo and Sana provided the beachfront property while Mina provided the
money worth P1 million and the labor for the development project. It is
also part of their agreement that they shall all share in the profit from the
development of the resort. Thus, it is the intention of the parties to form a
partnership.

 Characteristics of a partnership

i. Consensual – a partnership is perfected by mere consent because

all of the partners had a meeting of minds to enter into a contract of
partnership.

ii. Commutative – the contribution of each partner, whether money,

property, or industry, is considered as the equivalent of the
contribution of the other partners.

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 iii. Principal – it is a contract that does not depend on other contracts
for its existence.

iv. Bilateral – it is a contract entered into by two or more persons.

v. Onerous – each partner must contribute money, property, or

industry. It is possible that a partner may contribute more than one.

vi. Nominate – it is a contract which is specifically designated in law.

vii. Preparatory – it is a contract which is in preparation for another

contract.

 Doctrine of Delectus Personae or Delectus Personarum (choice of persons)

It is the right to choose with whom a person wishes to associate himself.

The rule that a person cannot be compelled to associate with another
person; specifically, the principle that one has the right to select the
person or persons with whom one might form a partnership. As a
consequence, any one of the partners may, at his own pleasure, dictate
the dissolution of the partnership at will. However, the dissolution must be
in good faith. An unjustified dissolution by a partner can subject him to
action for damages because by the mutual agency that arises in a
partnership, the doctrine of delectus personae allows the parties to have
the power to dissolve the partnership. (Ortega, et al. vs. CA, G.R. No.
109248, July 3, 1995)

Take Note: Although a partnership is based on delectus personae or

mutual agency, whereby any partner can generally represent the
partnership in its business affairs, it is non sequitur that a suit against a
partnership is necessarily a suit impleading each and every partner. It
must be remembered that a partnership is a juridical entity that has a
distinct and separate personality from the persons composing it.

In Aguila vs. Court of Appeals, the complainant had a cause of action

against the partnership. Nevertheless, it was the partners themselves that
were impleaded in the complaint. The Court dismissed the complaint and
held that it was the partnership, not is partners, officers, or agents, which
should be impleaded for a cause of action against the partnership itself.
The Court added that the partners could not be held liable for the

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 obligations of the partnership unless it was shown that the legal fiction of
a different juridical personality was being used for fraudulent, unfair, or
illegal purposes. (Guy vs. Atty. Glenn Gacott, G.R. No. 206147, January 13,
2016)

 Distinguishing partnership with other contracts

Partnership vs. Corporation

As to legal capacity, a partnership upon withdrawal, death, incapacity, or

insolvency of a partner would automatically bring about dissolution of the
partnership. A corporation is able to continue despite the death,
incapacity, withdrawal, or insolvency of its stockholders or members.

As to liability, partners are liable personally for partnership debts not only
to what they have invested in the partnership but even as to their
properties. In a corporation, there is limited liability on the part of the
stockholders or members with regards to corporate liability.

As to agent or authority to bind the partnership or corporation, every

partner is an agent of the partnership, and his sole act can bind the
partnership. In a corporation, only the board of directors or its duly
authorized agents can bind the corporation.

As to term of existence, in partnership, it may be stipulated in the

agreement. In corporations, it has perpetual existence unless the term is
stipulated in the articles of incorporation.

As to right of succession, succession does not apply to partnerships. In

corporations, succession can be done and enjoyed by shareholders.

As to the exercise of powers, the partners may engage in any field of

business as long as it is not contrary to law, morals, or public policy. For
corporations, operation is limited to what is specifically enumerated in the
articles for its existence.

As to the application of delectus personae, it prevails in a partnership

since no new members may be admitted as a partner without the
unanimous consent of all the existing partners. It does not apply to
corporations.

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As to the management, a partnership may operate without a designated
manager since the partners may all act in behalf of the partnership. In
corporations, it is run by the board of directors and it exercises its power
through them.

As to liability to 3rd persons, with the exception of limited partners, the

members of the partnership are jointly and severally liable for all liabilities
of the business. Stockholders of a corporation are not liable for over and
above what they have subscribed from the shares of stocks.

As to dissolution, a partnership may be dissolved immediately subject to

the expressed will of the partners. A private corporation may be dissolved
if it is agreed upon by the stockholders for whatever reason and with the
prior consent of the SEC. A public corporation is dissolved by legislative
enactment.

Partnership vs. Joint Venture

On one hand, a contract of partnership is defined by the Civil Code as one

where two or more persons bound themselves to contribute money,
property, or industry to a common fund with the intention of dividing the
profits among themselves. A joint venture, on the other hand, is hardly
distinguishable in from, and may be likened to, a partnership since their
elements are similar. There is community of interests in the business and
share of profit and losses. Being a form of partnership, a joint venture is
generally governed by the law on partnership. The main distinction
though is that usually a joint venture only involves a single project or a
limited number of transactions, making it temporary.

Partnership vs. Co-ownership

As to its creation, a partnership is created by a contract while co-

ownership is created by contract or law.

As to juridical personality, a partnership has legal or juridical personality

separate from its members. Thus, it can sue and be sued. A co-ownership
has no separate juridical personality. Thus, it cannot sue and be sued on
its own.

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 As to purpose for its creation, a partnership is created for profit while a
co-ownership’s purpose is common enjoyment of a thing or right. It is not
necessarily for profit.

As to profit, the partners may stipulate the share in the profit. In co-
ownership, the profit is dependent upon the proportionate shares of the
co-owners. Any contrary stipulation is void.

As to dissolution, a partnership is dissolved by death or incapacity of a

partners. Co-ownership is not dissolved by death or incapacity.

As to form, a partnership may be created in any form except when real

property is contributed which requires the partnership to be in a public
instrument. As to co-ownership, no form is required even if it involves real
property.

Partnership vs. Association

As to legal or juridical personality, a partnership has juridical personality

while an association has no juridical personality unless it is registered as a
corporation.

As to purpose, a partnership is for profit while an association may not be

for profit.

As to contribution of members, there is contribution of money, property,

or industry to a common fund in partnership. In an association, there is no
contribution of capital, although fees are usually collected from the
members to maintain the organization.

As to liability, the partnership is the one liable. In an association, the

members are individually liable for the debts of the association.

 Partnerships at will

A partnership that does not fix a term is a partnership at will. The birth
and life of a partnership at will is predicated on the mutual desire and
consent of the partners. It is usually founded on the stipulation in the
agreement that “the partnership shall continue so long as mutually

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 satisfactory and upon the death or legal incapacity of one of the partners,
shall be continued by the surviving partners.”

 Juridical Personality

Article 1768. The partnership has a juridical personality separate

and distinct from that of each of the partners, even in case of
failure to comply with the requirements of article 1772, first
paragraph. (n)

Under Art. 1768 of the Civil Code, a partnership has a juridical personality
separate and distinct from that of each of the partners. The partners
cannot be held liable for the obligations of the partnership unless it is
shown that the legal fiction of a different juridical personality is being
used for fraudulent, unfair, or illegal purposes. Hence, it is a partnership,
not its officers or agents, which should be impleaded in any litigation
involving property registered in its name.

The partnership is treated as an artificial person, similar to a corporation,

which is an entity created by law and given certain legal rights and duties
of a human being; a real or imaginary, who for the purpose of legal
reasoning is treated more or less as a human being.

To exemplify, Mina, Momo, and Sana entered into a contract of

partnership named MMS Partnership. Here, there are four persons, that is,
three natural persons (Mina, Momo, and Sana) and one juridical person
(MMS Partnership). This means that MMS Partnership may: acquire and
possess real and personal property, incur obligations, and bring civil and
criminal actions.

Article 1769. In determining whether a partnership exists, these

rules shall apply:

(1) Except as provided by article 1825, persons who are not

partners as to each other are not partners as to third persons;

(2) Co-ownership or co-possession does not of itself establish a

partnership, whether such-co-owners or co-possessors do or do
not share any profits made by the use of the property;

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(3) The sharing of gross returns does not of itself establish a
partnership, whether or not the persons sharing them have a
joint or common right or interest in any property from which the
returns are derived;

(4) The receipt by a person of a share of the profits of a business

is prima facie evidence that he is a partner in the business, but
no such inference shall be drawn if such profits were received in
payment:

(a) As a debt by installments or otherwise;

(b) As wages of an employee or rent to a landlord;

(c) As an annuity to a widow or representative of a deceased

partner;

(d) As interest on a loan, though the amount of payment vary

with the profits of the business;

(e) As the consideration for the sale of a goodwill of a business or

other property by installments or otherwise. (n)

Rule 1: Persons who are not partners as to each other are not partners as
to third persons.

For example: Mina and Momo are not partners. Thus, as to Sana, a third
person, they are also not partners. But if Momo misrepresents to Sana
that she and Mina were partners in a business deal, and Mina did not
object even if she had the opportunity to do so, then as to Sana, Mina and
Momo are partners by operation of law. This is what is called as
partnership by estoppel. This means that Mina can be bound by the
dealings of Momo with Sana.

Partnership by estoppel – where a partnership not duly organized has

been recognized as such in its dealings with certain persons, it shall be
considered as partnership by estoppel, and the persons dealing with it are
estopped from denying its existence.

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Rule 2: Co-ownership or co-possession does not of itself establish a
partnership.

For example: Mina and Momo received from Sana a parcel of land as a
gift. This does not mean that Mina and Momo are partners but they are
co-owners of the property.

Rule 3: The sharing of gross returns does not of itself establish a

partnership.

There is a disputable presumption that a partnership exists if what is

being shared by two or more persons are net profit. However, if what is
being share by two or more persons are gross returns or gross profit, then
there is no presumption of establishing a partnership.

Rule 4: The receipt by a person of a share of the profits of a business is

prima facie evidence that he is a partner in the business.

Prima Facie – means it is sufficient to establish a fact or raise a

presumption unless disproved or rebutted; based on what is true on first
examination, even though it may later be proved to be untrue.

It is up to the person who received a share in the profit to disprove that

he is not a partner. Note: the profit referred to here is share in the net
profit not gross profit since it is possible that there is no longer any
interest over the gross.

Exceptions to Rule 4:

(a) As a debt by installments or otherwise;

(b) As wages of an employee or rent to a landlord;

(c) As an annuity to a widow or representative of a deceased partner;

(d) As interest on a loan, though the amount of payment vary with the
profits of the business;

(e) As the consideration for the sale of a goodwill of a business or other

property by installments or otherwise.

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Article 1770. A partnership must have a lawful object or purpose,
and must be established for the common benefit or interest of
the partners.

When an unlawful partnership is dissolved by a judicial decree,

the profits shall be confiscated in favor of the State, without
prejudice to the provisions of the Penal Code governing the
confiscation of the instruments and effects of a crime. (1666a)

When we talk about lawful object or purpose, it means that the purpose
must be within the commerce of man, not impossible, and it must not be
contrary to law, morals, good customs, public order, or public policy.

Effects of an unlawful partnership:

1. The contract is void from the beginning;
2. The profits shall be confiscated in favor of the government;
3. The instruments or tools and proceeds of the crime shall be
forfeited in favor of the government;
4. The contributions of the partners shall not be confiscated unless
they fall under No. 3.

Article 1771. A partnership may be constituted in any form,

except where immovable property or real rights are contributed
thereto, in which case a public instrument shall be necessary.

General rule: No form is required. It may be oral or in writing.

Exception: if it involves a contribution of real property to the common

fund. Thus, it must be in a public instrument (notarized document),
otherwise, it is void.

Article 1772. Every contract of partnership having a capital of

three thousand pesos or more, in money or property, shall appear
in a public instrument, which must be recorded in the Office of
the Securities and Exchange Commission.

Failure to comply with the requirements of the preceding

paragraph shall not affect the liability of the partnership and the
members thereof to third persons.

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 The purpose of registration is to set a condition for the issuance of
licenses to engage in business or trade. In this way, the tax liabilities of
big partnerships cannot be evaded and the public can also determine
more accurately their membership and capital before dealing with them.

Article 1773. A contract of partnership is void, whenever

immovable property is contributed thereto, if an inventory of said
property is not made, signed by the parties, and attached to the
public instrument. (1668a)

The purpose of an inventory under this article is to protect third persons

who deal with the partnership or against persons who evade their
obligations by transferring their properties to the partnership. Failure to
comply with the inventory requirement will render the partnership void.

Article 1774. Any immovable property or an interest therein may

be acquired in the partnership name. Title so acquired can be
conveyed only in the partnership name. (n)

The separate and distinct personality of the partnership allows it to

acquire properties in the name of the partnership.

Article 1775. Associations and societies, whose articles are kept

secret among the members, and wherein any one of the members
may contract in his own name with third persons, shall have no
juridical personality, and shall be governed by the provisions
relating to co-ownership.
 Classification of Partnership

Article 1776. As to its object, a partnership is either universal or

particular.

As regards the liability of the partners, a partnership may be

general or limited. (1671a)

According to object:

1. Universal Partnership (discussed in the next articles)

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 2. Particular Partnership – a partnership has for its object determinate
things, their use or fruits, or specific undertaking, or the exercise of
a profession or vocation.

According to liability:

1. General Partnership – it is one where all the partners are general

partners. All general partners are liable up to the extent of their
separate properties after the assets of the partnership have been
exhausted.

2. Limited Partnership – it is one where there is at least one general

partner and one limited partner. A general partner is liable beyond
his contribution while a limited partner is liable only to the extent of
his contribution. (this will be discussed further in the succeeding
modules)

According to duration:

1. Partnership at will – it is one where there is no fixed term or it is not

formed for a particular undertaking, or it is one for a fixed term or
particular undertaking which is continued after the termination of
such term or particular undertaking without any express
undertaking.

2. Partnership with a fixed term – it is one where the life or period of

existence of the partnership has been agreed upon by the partners.

3. Partnership for a particular undertaking – it is one where it will exist

until the purpose of the partnership is accomplished.
According to legality of its existence:

1. De jure partnership – it is one which has complied with all the legal
requirements for its creation.

2. De facto partnership – one which has not complied with all the legal
requirements for its creation but is nonetheless considered as a
partnership.

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 Partnership by estoppel - it is one where persons, by words spoken or
written or by conduct, represent themselves, or consent to another
representing them to anyone, as partners in an existing partnership or
with one or more persons who are not actual partners.

For example, Mina, Momo, and Sana are partners in MMS Partnership.
Subsequently, Sakura misrepresented herself to Yuri that she is a partner
in MMS Partnership. Yuri inquired with Mina, Momo, and Sana regarding
their relations with Sakura but they did not deny that Sakura was a
partner. Later on, Yuri entered into contractual agreements with MMS
Partnership but such agreements failed to push through and caused Yuri
damages. Should Yuri sue MMS partnership, can Sakura be held liable for
damages as a partner to MMS Partnership? The answer is in the
affirmative. This is because a partnership by estoppel was created due to
the misrepresentation of Sakura that she is a partner in MMS Partnership.
Thus, Mina, Momo, Sana, and Sakura can all be held liable for damages to
Yuri as partners by estoppel.

 Universal Partnership

Article 1777. A universal partnership may refer to all the present

property or to all the profits. (1672)

Article 1778. A partnership of all present property is that in which

the partners contribute all the property which actually belongs to
them to a common fund, with the intention of dividing the same
among themselves, as well as all the profits which they may
acquire therewith. (1673)

Two Kinds of Universal Partnership

1. Universal Partnership of all present property – the partners

contribute all the property which actually belongs to them to a
common fund, with the intention of dividing the same among
themselves, as well as all the profits which they may acquire
therewith. Here, all the present property actually belonging to the
partners are contributed to the partnership which becomes common
property of all the partners and the partnership. As a rule, only the
profits of said contributed property become common property but
not profits arising from other property of the partners. However, if it

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 is stipulated, the profits from other property of the partners may
also become common.

2. Universal Partnership of all profits – it comprises all that the

partners may acquire by their industry or work during the existence
of a partnership. Here, only the usufruct (the use and fruits) of the
properties of the partners becomes common property of all the
partners and the partnership. All profits acquired through the
“industry” or “work” of the partners becomes common property.

The contributions of the partners under a Universal Partnership of all

present property are:
1. All the properties actually belonging to the partners; and
2. The profits acquired with said properties.

 Future property (Inheritance, Legacy, or Donation)

Article 1779. In a universal partnership of all present property,

the property which belonged to each of the partners at the time
of the constitution of the partnership, becomes the common
property of all the partners, as well as all the profits which they
may acquire therewith.

A stipulation for the common enjoyment of any other profits may

also be made; but the property which the partners may acquire
subsequently by inheritance, legacy, or donation cannot be
included in such stipulation, except the fruits thereof. (1674a)

Future properties cannot be included because:

1. As a rule, contracts regarding successional rights cannot be made;
2. A partnership demands that the contributed things be determinate,
known, and certain.
3. A universal partnership of all present properties really implies a
donation, and it is well known that generally, future property cannot
be donated.

Article 1780. A universal partnership of profits comprises all that

the partners may acquire by their industry or work during the
existence of the partnership.

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Movable or immovable property which each of the partners may
possess at the time of the celebration of the contract shall
continue to pertain exclusively to each, only the usufruct passing
to the partnership. (1675)

Partners retain their ownership over their present and future property.
What passes to the partnership are the profits and the use of the same.

Article 1781. Articles of universal partnership, entered into

without specification of its nature, only constitute a universal
partnership of profits. (1676)

Presumption in favor of universal partnership of profits – it imposes less

obligations because the real and personal properties are retained by them
in naked ownership.

Article 1782. Persons who are prohibited from giving each other
any donation or advantage cannot enter into universal
partnership. (1677)

Rationale: a universal partnership is virtually a donation to each other of

the partner’s properties. Therefore, if persons are prohibited to donate to
each other, they should not be allowed to do indirectly, what the law
forbids directly.

Effect of Article 1782: The partnership is rendered null and void and such
nullity may be raised anytime.
Examples of persons who cannot donate to each other (Art. 87 of the
Family Code):
1. Legally married spouses (except for a particular partnership for the
practice of profession);
2. Persons living together as husband and wife without a valid
marriage;
3. Persons who are guilty of adultery or concubinage at the time of the
donation;
4. Persons found guilty of the same criminal offense, in consideration
thereof;
5. A person or persons and a public officer or his wife, descendants
and ascendants, by reason of his office.

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 Article 1783. A particular partnership has for its object
determinate things, their use or fruits, or a specific undertaking,
or the exercise of a profession or vocation. (1678)

A particular partnership has for its object determinate things, their use or
fruits, or specific undertaking, or the exercise of a profession or vocation.
Take Note: if the partnership is universal, a husband and wife cannot
enter into such contract. However, if it is a particular partnership, they
may do so.

QUESTIONS TO PONDER

1. What is a partnership?
2. What distinguishes a partnership from other contracts?
3. What are the essential requisites of a partnership?
4. What is the doctrine of delectus personae?

REQUIRED READING/S AND OTHER LEARNING RESOURCES

1. Chapter 1, pp. 1 – 36:

Domingo, A. (2021) Partnership, Revised Corporation and Cooperative
Law (Business Laws and Regulations, Laws, Principles, Jurispridence)
Published by: Coaching for Results Publishing

LEARNING ACTIVITIES
Read and digest the following jurisprudence. Focus on the issues related to
our topics.
1. Heirs of Jose Lim vs. Lim, G.R. No. 172690, March 3, 2010
2. Ortega, et al. vs. CA, G.R. No. 109248, July 3, 1995
3. Guy vs. Atty. Glenn Gacott, G.R. No. 206147, January 13, 2016

SELF-TEST

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1. What are the key points in the module?
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2. Based on your readings, how can you apply the content from this module
to your daily life?
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3. What insights did the module provide in your course?

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4. How has class discussion influenced your thinking on this module?

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______________________________________________________________________________
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5. How can the learnings in this module improve your role in your school,
family, and community?
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POST TEST

Mark the circle of the correct answer. (2 points each)

1. It means it is a contract which has a name in law?

o Consensual
o Nominate
o Preparatory
o Onerous

2. It means that each partner must contribute money, property, or

industry.
o Consensual
o Nominate
o Onerous
o Preparatory

3. The latin phrase “delectus personae” means

oThe choice of the person
oThe choice of the people
oThe choice of the public
oNone of the above

4. The birth and life of a partnership at will is predicated on the mutual

desire and consent of the partners
o Partnership at will
o Partnership for a particular undertaking
o Partnership with a fixed term
o None of the above

5. A document prepared by a notary public in the presence of the parties

who sign it before witnesses.
o Private Instrument
o Public Instrument
o Commercial document
o Public Registry

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Answer the following questions and explain briefly.

1. What are the important factors in determining the existence of a

partnership? (10 points)

2. Why is a universal partnership between a husband and wife

prohibited? (10 points)

REFERENCES
1. Partnership, Revised Corporation, Cooperative Law by Atty. Andrix D.
Domingo (2021)
2. Lecture Notes on Partnership by Atty. Enrique Dela Cruz (2017)
3. Questions and Answers on the Revised Corporation Code by Dean Nilo
T. Divina (2020)

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APPENDIX: COURSE MATERIAL EVALUATION

Name: Course Title:

Adopted: BEST PRACTICES AND SAMPLE QUESTIONS FOR COURSE

EVALUATION SURVEYS

Retrieved from: https://assessment.provost.wisc.edu/best-practices-and-

sample-questions-for-course- evaluation-surveys//

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