Taxes, Tax Laws and Tax Administration

The Commissioner of Internal Revenue is not authorized to

• interpret the provisions of the National Internal Revenue

• promulgate Revenue Regulations

• terminate an accounting period

• prescribe presumptive gross receipts

Which is not a power of the Commissioner of Internal Revenue?

• To change tax periods of taxpayers

• To refund internal revenue taxes

• To prescribe assessed value of real properties

• To inquire into bank deposits only under certain cases

The principles of a sound tax system exclude

• Economic efficiency

• Fiscal adequacy

• Theoretical justice

• Administrative feasibility

Which of the following best describes the effect of tax condonation?

• It only covers the unpaid balance of a tax liability

• It is conditional on the taxpayer paying some portion of the unpaid tax

• It generally applies to all taxpayers

• All of these

Which is not an application of a principle of a sound tax system?

• Taxes should adjust based on government needs

• Taxation should be progressive

• Taxation should encourage convenient compliance

• None of these

By which principle of a sound tax system is the elasticity in tax rates is justified?

• Theoretical justice

• Fiscal adequacy

• Administrative feasibility

• All of these

Violation of this principle will make a tax law invalid

• Fiscal adequacy

• Theoretical justice

• Administrative feasibility

• Economic consistency

Which of the following is not an application of the lifeblood doctrine?

• The government has the right to select the object of taxation

• Taxation is the rule; exemption is the exception

• Claim for exemption is strictly construed against the taxpayer

• None of these

Which one of the following is the BIR not empowered to do?

• Assess national taxes

• Collect income, business and transfer taxes

• Assess and collect local taxes

• Enforce forfeitures, penalties and fines

Which principle demands that tax should be just reasonable, and fair?

• Theoretical justice

• Fiscal adequacy

• Administrative feasibility

• Economic consistency