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QUIZ 1 - TAXES

Total questions: 10

Worksheet time: 30mins

Name
Class
Date
1.

Which of the Following defines the country's tax Policy?

a)

Philippine Constitution

b)

National Internal Revenue Law

c)

Pari Materia Principle

d)

Tax Transformation

2.

Which of the following statements is not correct?

a)

The government automatically possesses the power to collect taxes from its inhabitants

b)

The state has the supreme power to command and enforce contribution from people with its jurisdiction

c)

The government can enforce contribution upon its citizen only when the Constitution grants it.

d)

Taxation power exists inseparably with the state.

3.

Which of the following statements is/are correct? i. Taxation is a process. ii. Enactment of Tax Laws is part of the taxation process iii. The Constitution expressly conferred to the power of Taxation to the President of the Philippines. iv. Taxation requires voluntary contribution from inhabitant to support the government.

a)

i, ii, iii, and iv

b)

i, ii and iii only

c)

i and ii only

d)

i only

4.

One of the following is not among the basic justification for taxation

a)

Taxation is based on necessity

b)

Taxation is the bread and butter of the government

c)

Taxation is the lifeblood of the government

d)

Taxation is a voluntary contribution for the benefits received.

5.

These refer to the rules or orders having force of law issued by the executive branch of the government to ensure uniform application of the tax law

a)

Revenue regulations

b)

BIR rulings

c)

Memorandum Orders

d)

Local Tax ordinances

6.

It has the executive supervision and control over tax administration

a)

Bureau of Customs

b)

Department of Finance

c)

Bureau of Internal Revenues

d)

Court of Justice

7.

Which of the following is classified as income?

a)

Damage recovery due to physical injuries

b)

Return of capital

c)

Excess of selling price over cost of assets sold

d)

Gifts received

8.

Which of the following is/are generally subject to final tax?

a)

Compensation Income

b)

Business Income

c)

Capital Gain

d)

Return of Capital

9.

Which of the following dividends are subject to income tax unless has satisfied three conditions provided in the TRAIN IRR?

a)

Received by domestic corporation from another domestic corporation

b)

Received by a resident corporation from a domestic corporation

c)

Received by domestic from nonresident foreign corporation

d)

Received by nonresident foreign corporation from another nonresident foreign corporation

10.

Which of the following is taxable with income tax as its gross amount when earned within the Philippines?

a)

Professional fee

b)

Compensation income

c)

Business Income

d)

Royalty Income