General Principles

True or False

In case of ambiguity, tax laws shall be interpreted liberally in favor of the government.

True or False

Transformation is a method by which the manufacturer or producer upon whom the tax is imposed pays the tax and strives to recover such expense through lower production cost without sacrificing the quality of his product.

True or False

One of the schemes of shifting the incidence of tax burden is by transferring the sales tax of a manufacturer to the distributor, then in turn to the wholesaler, to the retailer and finally to the consumer.

True or False

There is no constitutional prohibition against double taxation in the Philippines. It is something not favored, but nevertheless permissible.

True or False

No law granting any tax exemption shall be passed without the concurrence of 2/3 of all members of Congress.

True or False

Taxation is regressive when their rate goes up depending on the resources of the person affected.

True or False

The taxing power of provinces, municipalities and cities precede from a constitutional grant.

True or False

Levying of local government taxes should be exercise only by the legislative branch of the local government.

True or False

In cases of deductions and exemptions, doubts shall be resolved liberally in favor of the government.

True or False

In the exercise of the power of taxation, the State can tax anything at any time.