Taxes are the lifeblood of the government, and their prompt and certain availability are an imperious need.

Inherent limitations are those provided for in the constitution or implied from its provisions.

The following are examples of Inherent Limitations, EXCEPT:

Situs is the place of _________.

This refers to any act or trick that tends to illegally reduce or avoid the payment of tax

This theory presupposes that taxpayers should be required to contribute based on their relative capacity to sacrifice for the support of the government.

National Internal Revenue Code (NIRC), Local Tax Code, and Real Property Tax Code are example of _________.

Which of the following statement is/are true?

Statement 1: Tax must not violate constitutional and inherent limitations.

Statement 2: Tax must be uniform and equitable.

Statement 3: Tax is generally payable in money and in kind.

A type of tax as to purpose, wherein a tax is imposed to regulate business, conduct, acts, or transactions.

Community Tax is an example of _______.

A tax of a fixed amount imposed on a per unit basis such as per kilo, liter or meter, etc.

These are imposed before engagement in business or profession.

This is the amount that is imposed to discourage an act that may be imposed by both the government and private individuals.

This agency is responsible for the prevention and suppression of smuggling and other frauds upon the customs.

This agency is responsible for promoting the flow of investors, both foreign and local, into special economic zones which would generate employment opportunities and establish backward and forward linkages among industries in and around the economic zones.

A citizen would be considered a non-resident citizen if he/she stays abroad for how many days?

Gross income is broadly defined as any inflow of wealth to the taxpayer from whatever source, legal or illegal, that increases net worth.

Those whose fathers or mothers are citizens of the Philippines were considered as Aliens

Non-Resident Alien is an individual who is residing in the Philippines but is not a citizen.

Khalil Inzam, a Persian national, arrived in the country on August 1, 2019. Mr. Khalil stayed in the Philippines after marrying a beautiful Filipina. As of December 31, 2019, Mr. Khalil is considered as ______________ .

Juanito Matapang, an OFW in Kuwait, arrived last April 1, 2019 in the Philippines to have a vacation with his family and went back to Kuwait in May 31, 2019. Mr. Juanito is considered as _________.

Estate refers to the properties, rights, and obligations of a deceased person not extinguished by his death

NRA-NETB where the aliens who shall come to the Philippines and stay therein for an aggregate period of not more than 180 days during the year

Based on the income tax situs rules, the place of taxation of service income is the place where the service is rendered