Chapter 2 Taxation

Identify the type of tax.

A consumption tax collected by non- VAT business

• Donor's tax

• Regressive tax

• Percentage tax

• National tax

Identify the type of tax.

Tax which is collected on a per unit basis

• Proportional tax

• Regressive tax

• Percentage tax

• Specific tax

Identify the type of tax.

Tax collected upon the statutory taxpayer

• Direct tax

• Regulatory tax

• Excise tax or privilege tax

• Ad valorem tax

Penalty arises from contracts rather than from law

• True

• False

Customs duties is imposed on imported and exported commodities

• True

• False

Tax refers to all income collections of the government

• True

• False

FWT means ______________

AGDBs means ______________

LTS means

• Large Taxpayer Sevrice

• Larg Taxpayer Service

• LArge Taxpayer Service

• Large Taxpyer Service

Chief officials of BIR is composed of ____

• 1 commissioner

• 5 Deputy Commissioners

• Both are correct

• No one is correct