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TAX QUIZ - RDO 47 - East Makati

Total questions: 15

Worksheet time: 5mins

Name
Class
Date
1.

It is an entity over which the investor has significant influence.

a)

Associate

b)

Affiliate

c)

Subsidiary

d)

Parent company

2.

It refers to the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

a)

Control

b)

Significant Influence

c)

Financial Power

d)

Management Override

3.

What do you call the entity that is preparing its financial statements?

a)

Reporting Entity

b)

Related Party

c)

Surviving Entity

d)

FS Division

4.

It is a person or entity that is related to the reporting entity.

a)

Related Party

b)

Relative

c)

Close Members of the Family

d)

Trustee

5.

What is the Related Party Transaction (RPT) Form?

a)

Form 1709

b)

Form 1905

c)

Form 1702

d)

Form 2303

6.

Bayanihan to Recover As One Act

a)

RA 11494

b)

RA 10963

c)

RA 11469

d)

RA 11213

7.

In Bayanihan to Recover as One Act, NOLCO can be carried forward as a deduction from gross income for how many years immediately following the year of such loss?

a)

5 years

b)

3 years

c)

4 years

d)

6 years

8.

Under the Bayanihan to Recover as One Act, the net operating loss which can be carried forward as a deduction from gross income covers what calendar year/s?

a)

2020 and 2021

b)

2020, 2021 and 2022

c)

2019, 2020 and 2021

d)

either 2020 or 2021

9.

All donations of personal computers, laptops, tablets, or similar equipment (i.e. mobile phone, printer) for use in teaching and learning shall be exempted from donor’s tax if made to:

a)

Public schools only

b)

Private schools only

c)

Both public and private schools

d)

Any school

10.

In availing the VAPP on withholding tax, the prescribed percentage which must be paid is:

a)

5%

b)

6%

c)

3%

d)

12%

e)

10%

11.

The Tax Type Code when availing VAPP is?

a)

MC

b)

VA

c)

VP

d)

IT

12.

The period to avail VAPP is until?

a)

December 31, 2020

b)

December 31, 2021

c)

December 29, 2020

d)

January 2, 2021

13.

VAPP payment can be made through:

a)

any BIR Authorized Agent Bank (AAB) or Revenue Collection Officer (RCO) where the taxpayer is registered or having jurisdiction over the transaction ONLY

b)

Paymaya

c)

G-Cash

d)

Any of the above

14.

If qualified under the VAPP, the BIR will issue:

a)

Certificate of Availment

b)

Certificate of Appreciation

c)

Certificate of Attendance

d)

Certificate of Application

15.

VAPP is:

a)

Voluntary Assessment and Payment Program

b)

Voluntary Assessment Program Payment

c)

Voluntary Assistance and Payment Program

d)

Voluntary Assessment and Assistance Program