An educational institution operated by a religious organization was being required by a local government to pay real property tax. Is the assessment valid?

Yes, with respect to properties not actually devoted to educational purposes

Yes, with respect to all properties held by the educational institution

No, with respect to any properties held by the educational institution

No, with respect to properties not actually devoted to educational purposes.

Which is not a constitutional limitation?

No tax law shall be passed without the concurrence of the majority of all members of the congress

Non-appropriation for religious purposes.

No law impairing government obligations on contracts shall be passed.

Non-impairment of religious freedom

Which of the following is not an inherent limitation of the power to tax?

Tax laws shall be uniform and equitable

Tax should be levied for public purpose

Taxation is limited to its territorial jurisdiction

Exemption of the government agencies and instrumentalities.

The following are inherent to the power of taxation except one. Choose the exception:

Non-appropriation for religious purposes

The provision in the constitution regarding taxation are

Limitations to the power to tax

Grants and limitations to the power to tax

Limitations against double taxation

Which of the following is violative of the principle of non-delegation?

Allowing the Secretary of Finance and the BIR to issue regulation or ruling which go beyond the scope of the tax law

Requiring that legislative enactment must exclusively pertain to Congress

authorizing the President to fix the amount of impost on imported and exported commodities

Authorizing certain private corporation to collect taxes

Which of the following violates constitutional provisions?

Imposition of license for the sale of religious literature

Payment of salaries of priests or religious ministers employed by the Armed forces of the Philippines

Imposing tax on properties of religious institutions which are not directly and exclusively used for religious purposes

Authorizing the President of the Philippines to fix the rates of tariffs or impost

In order to phase-out a huge deficit, the President of the Philippines passed a law offering all taxpayers with previous tax delinquency to pay a minimum tax in exchange for relief from tax assessment in the period of delinquency. Is this a valid exercise of taxation power?

No, the power of taxation is non-delegated

Yes, because the measure adopted is grounded upon necessity

Yes, because the President is merely exercising his presidential discretion

No, because the Department of Finance can issue such ruling

Concerned with increasing unemployment rates in the country, the President of the Philippines encourage the Philippine Senate to pass a law granting a tax privilege to foreign investors who will establish businesses in the country. The Senate accordingly drafted a bill and passed to Congress for approval. Is this valid exercise of taxation powers?

No, tax bills shall originate from the House of Representatives

Yes, it is the discretion of the President to adopt any measures he deemed necessary to alleviate poor conditions in the country

Yes, any means beneficial to the public interest should be given optimum priority

Yes, the President’s proposal will have to be finally approved and passed by the legislature. The rule on non-delegation of taxation would not be violated

Jam is the only practicing lung transplant specialist in Baguio City. The city government of Baguio passed a local ordinance subjecting the practice of lung transplant to 2% tax based on receipts. Jam objected claiming that other transplant specialist in other regions of the country are not subjected to tax. Is Jam’s contention valid?

No, because the ordinance would cover all transplant specialist who would practice in Baguio City. The uniformity rule would not be violated.

Yes, because the rule of taxation should be uniform and equitable

Yes, because Jam is the only subject. Other practitioners who would later practice would not be covered by the ordinance

No, because subjecting the new industry to taxation would hamper economic growth

Renewal of tax exemption laws requires

Relative majority of the members of the Congress

Absolute majority of the members of the Congress

2/3 of the members of the Congress

3/4 of the members of the Congress

Which is not a legislative act?

Determination of the subject of the tax

Determining the purpose of the tax

The inherent powers of the State are similar in the following respect, except

All are not exercised by the private entities

hey are inherent to the existence of the State

They are exercisable without the need for an express constitutional grant

They are exercised primarily by the legislature

Select the correct statement.

Taxation power shall be exercised by Congress even without an express Constitutional grant.

Eminent domain refers to the power to take public property for private use after paying just compensation.

Police power being the most superior power of the State is not subject to any limitation

Taxes may be collected even in the absence of a law since obligation arising from law is always presumed.

Which of the following may be subject to final tax?

13th month pay and other benefits

Which is incorrect regarding the 8% optional income tax?

May be opted to if the taxpayer claimed optional standard deduction

It substitutes the regular income tax and the 3% percentage tax

The 8% income tax option is irrevocable for the year it is made

May be used even if the taxpayer is also an employee

Income Tax

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41 questions

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MULTIPLE CHOICE QUESTION

30 sec • 1 pt

· Issuances that publish pertinent and applicable portions as well as amplifications of laws, rules, regulations, and precedents issued by the BIR and other agencies/offices.

Revenue Memorandum Circulars

Revenue Bulletins

Revenue Memorandum Rulings

Revenue Memorandum Order

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Rulings, opinions, and interpretations of the CIR with respect to the provision of the Tax Code and other tax laws as applied to a specific set of facts, with or without established precedents, and which the CIR may issue from time to time for the purpose of providing taxpayers guidance on the tax consequences in specific situations. BIR rulings Cannot contravene duly issued RMRs; otherwise, the rulings are null and void.

Revenue Memorandum Circulars

Revenue Bulletins

Revenue Memorandum Rulings

Revenue Memorandum Order

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Issuances that provide directions or instructions; Prescribe guidelines; and outline processes, operations, activities, workflows, method, and procedures necessary in the implementation of stated policies, goals, objectives, plans, and programs of the Bureau in all areas of operations except auditing.

Revenue Memorandum Circulars

Revenue Bulletins

Revenue Memorandum Rulings

Revenue Memorandum Order

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Issuances signed by the secretary of finance upon recommendation of the Commissioner of Internal Revenue that specify, prescribe, or define rules and regulations for the effective enforcement of the provisions of the National Internal Revenue Code and related statutes

Revenue Memorandum Circulars

Revenue Bulletins

Revenue Regulations

Revenue Memorandum Order

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

Formal pronouncements intended to clarify or explain the tax law and carry into effects its general provisions by providing details of administration and procedure

Revenue Memorandum Circulars

Revenue Bulletins

Revenue Regulations

Revenue Memorandum Order

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

· Has the force and effect of law, but is not intended to expand or limit the application of the law; otherwise, void.

Revenue Memorandum Circulars

Revenue Bulletins

Revenue Regulations

Revenue Memorandum Order

MULTIPLE CHOICE QUESTION

30 sec • 1 pt

· · Official positions of the Bureau to queries raised by taxpayers and other stakeholders relative to clarification and interpretation of tax laws.

Revenue Memorandum Circulars

BIR Rulings

Revenue Regulations

Revenue Memorandum Order

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Income Tax

· Issuances that publish pertinent and applicable portions as well as amplifications of laws, rules, regulations, and precedents issued by the BIR and other agencies/offices.

Issuances signed by the secretary of finance upon recommendation of the Commissioner of Internal Revenue that specify, prescribe, or define rules and regulations for the effective enforcement of the provisions of the National Internal Revenue Code and related statutes

Formal pronouncements intended to clarify or explain the tax law and carry into effects its general provisions by providing details of administration and procedure

· Has the force and effect of law, but is not intended to expand or limit the application of the law; otherwise, void.

· · Official positions of the Bureau to queries raised by taxpayers and other stakeholders relative to clarification and interpretation of tax laws.

The constitutional exemption of religious or charitable institutions refers only to

The agreement among nations to lessen tax burdens of their respective subjects
is

An educational institution operated by a religious organization was being required
by a local government to pay real property tax. Is the assessment valid?

Access all questions and much more by creating a free account

Similar Resources on Wayground

Popular Resources on Wayground

Discover more resources for Other

Income Tax

· Issuances that publish pertinent and applicable portions as well as amplifications of laws, rules, regulations, and precedents issued by the BIR and other agencies/offices.

Issuances signed by the secretary of finance upon recommendation of the Commissioner of Internal Revenue that specify, prescribe, or define rules and regulations for the effective enforcement of the provisions of the National Internal Revenue Code and related statutes

Formal pronouncements intended to clarify or explain the tax law and carry into effects its general provisions by providing details of administration and procedure

· Has the force and effect of law, but is not intended to expand or limit the application of the law; otherwise, void.

· · Official positions of the Bureau to queries raised by taxpayers and other stakeholders relative to clarification and interpretation of tax laws.

The constitutional exemption of religious or charitable institutions refers only to

The agreement among nations to lessen tax burdens of their respective subjectsis

An educational institution operated by a religious organization was being requiredby a local government to pay real property tax. Is the assessment valid?

Access all questions and much more by creating a free account

Similar Resources on Wayground

Popular Resources on Wayground

Discover more resources for Other

The agreement among nations to lessen tax burdens of their respective subjects
is

An educational institution operated by a religious organization was being required
by a local government to pay real property tax. Is the assessment valid?