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WorksheetsGeneral Principles
Total questions: 50
Worksheet time: 27mins
True or False
In case of ambiguity, tax laws shall be interpreted liberally in favor of the government.
(a)
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.
(a)
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.
(a)
True or False
There is no constitutional prohibition against double taxation in the Philippines. It is something not favored, but nevertheless permissible.
(a)
True or False
No law granting any tax exemption shall be passed without the concurrence of 2/3 of all members of Congress.
(a)
True or False
Taxation is regressive when their rate goes up depending on the resources of the person affected.
(a)
True or False
The taxing power of provinces, municipalities and cities precede from a constitutional grant.
(a)
True or False
Levying of local government taxes should be exercise only by the legislative branch of the local government.
(a)
True or False
In cases of deductions and exemptions, doubts shall be resolved liberally in favor of the government.
(a)
True or False
In the exercise of the power of taxation, the State can tax anything at any time.
(a)
True or False
A person may refuse to pay on the ground that he will not receive a benefit from the tax.
(a)
True or False
The three fundamental powers of the state may be exercise only by the government.
(a)
True or False
Taxation is a process or means by which the sovereign, through its law making body raises income to defray the expenses of the government.
(a)
True or False
Eminent domain may be exercise even by public service corporations and public entities.
(a)
True or False
Police power regulates both liberty and property.
(a)
True or False
Taxes are raised to cover the cost of governance.
(a)
True or False
Toll is one of the taxes collected by the government.
(a)
True or False
License fees are imposed in the exercise of police power.
(a)
True or False
License fee is imposed to raise revenue.
(a)
True or False
Tax is generally unlimited because it is based on the needs of the State.
(a)
True or False
The amount imposed in the exercise of police power depends on whether the activity is useful or not.
(a)
True or False
The distinction of a tax from permit or license fee is that a tax is one in which there is generally no limit on the amount that may be imposed.
(a)
True or False
Debt, as distinguished from tax, may be paid in kind.
(a)
True or False
Special assessment is a tax.
(a)
True or False
A revenue bill may originate from the Senate and on which same bill the House of Representatives may propose amendments.
(a)
Statement 1: A person may refuse to pay a tax on the ground that he receives no personal benefit from it.
Statement 2: A taxpayer has a right to question illegal expenditures of public funds.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: One of the essential characteristics of a tax is it is unlimited in amount.
Statement 2: A tax is generally unlimited because it is based on the needs of the state.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: A License Fee is a charge imposed under the police power of the state.
Statement 2: Penalty is imposed by the state only.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: Imposition of taxes is a legislative act.
Statement 2: Collection of taxes is an administrative act.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: A state has the power to tax even if not granted by the Constitution.
Statement 2: A state cannot exercise police power if not granted by the Constitution.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: There can only be a tax if there is a law imposing the tax.
Statement 2: The power to tax is inherent.
If only the first statement is correct
If only the second statement is correct
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If both statements are incorrect
Statement 1: A tax is based on law while debt is based on contract.
Statement 2: A tax is also a custom’s duty.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
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Statement 1: A person cannot be imprisoned for non-payment of property tax.
Statement 2: A law may be passed violating uniformity of taxation.
If only the first statement is correct
If only the second statement is correct
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If both statements are incorrect
Statement 1: The RDO is known as the alter ego of the BIR Commissioner.
Statement 2: The BIR Commissioner is directly under the President’s Office.
If only the first statement is correct
If only the second statement is correct
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Statement 1: Provisions in the Philippine Constitution on Taxation are grants of power.
Statement 2: Due process of law in taxation in the Constitution is a grant of power.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: An excise tax is also called privilege tax.
Statement 2: A tax which is neither personal nor property is an excise tax.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
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Statement 1: Estate tax is a proportional tax.
Statement 2: A progressive tax is a tax, the rate of which is directly proportional to tax base.
If only the first statement is correct
If only the second statement is correct
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If both statements are incorrect
Statement 1: Taxation without representation is not tyranny.
Statement 2: In the exercise of taxation, the state can tax anything at anytime and at any amount.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: Taxation and power of eminent domain may be exercised simultaneously.
Statement 2: Taxation and police power may be exercised simultaneously.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: All of our tax laws are statutory laws.
Statement 2: The non-impairment clause is a statutory law on taxation.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: Non-payment of tax makes the business illegal.
Statement 2: The non-payment of license fee makes the business illegal.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: Margin fee is a tax.
Statement 2: Custom’s duty is a tax.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: Territoriality is one of the constitutional limitations on the power of taxation.
Statement 2: International comity is an inherent limitation in taxation.
If only the first statement is correct
If only the second statement is correct
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Statement 1: Taxes may be used for sectarian purposes if allowed by an ordinance.
Statement 2: The President can refuse to implement a tax law if it appears to be unconstitutional.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: There can be double taxation in the Philippines.
Statement 2: Double taxation is illegal if it violates the uniformity of taxation.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
Statement 1: A progressive system of taxation means a tax structure where the tax base increases as the tax rate increases.
Statement 2: Tax exemption is a grant of immunity to a particular taxpayer from tax where others are obliged to pay.
If only the first statement is correct
If only the second statement is correct
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Statement 1: Tax avoidance is a form of tax escape.
Statement 2: Tax evasion is not punishable.
If only the first statement is correct
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If both statements are incorrect
Statement 1: A tax may include the power to destroy.
Statement 2: A tax may be imposed violating uniformity of taxation.
If only the first statement is correct
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Statement 1: A tax may be subjected to set-off or compensation.
Statement 2: a tax ordinarily includes intent.
If only the first statement is correct
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If both statements are incorrect
Statement 1: A tax bill may embrace more than one subject.
Statement 2: Non-payment of a tax cannot result to criminal liability on the part of the taxpayer, only civil liability.
If only the first statement is correct
If only the second statement is correct
If both statements are correct
If both statements are incorrect
