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WorksheetsTaxation on LGU
Total questions: 11
Worksheet time: 8mins
Which of the following taxes are not LGU taxes
BIR annual registration
Community tax
Franchise tax
Amusemeent tax
Collection of all local taxes is the duty of
Barangay captain
Municipal treasurer
Sanggunian
Bureau of Internal revenue
A community tax certificate may be issued to any person not subject to the community tax if he paus one peso (P1.00).
FALSE
TRUE
MAYBE
Who is not liable to pay for community tax
individual who is 18 years old
one who is employed for at least 30 days
one who owns real property worth more than P1,000
one who is liable to file income tax returns
The following should not be collected toll fees, except
Officers of Armed Forces of the Phils.
members of the Phil National Police
post office personnel
disabled citizens who are 60 years or older
The community tax shall accrue on
first (1st) day of January of each year
first (1st) day of the month of each year
first (1st) day of the quarter after implementation
none of the above
No city or municipality may issue any license or permit for any business or activity unless a clearance is
paid to the barangay deputy
first obtained from the Barangay where such business or activity is located or conducted.
issued by the municipality concerned
none of the above
Sales allocation applied to manufacturers, assemblers, contractors, producers, and exporters with factories, project offices, plants, and plantations in the pursuit of their business (Choose all that apply)
30% allocated to the location of the principal office
70% allocated to the location of the plantation
100% goes to the municipality where the factory is located
60% goes to the barangay where the principal office is located
Surcharges and interest rates
25% surcharge and 2% interest rate per month
25% interest per month and 2% surcharge
25% surcharge and 2% interest rate per annum based on unpaid taxes, fees or charges including surcharges,
none of the above
Compute for the community tax to be paid:
ABC Corporation files for community tax for the year 2022. In 2021, the corporation reported 1.3M of real property and 6M of gross receipts.
P2,920
P3,420
P1,460
P1,960
Compute the total penalties:
ABC Corporation failed to pay for the local tax due on September 30, 2021 amounting to P55,000. It was assessed on December 31, 2021 for unpaid taxes plus surcharges and interest.
P58,300
P72,875
P55,000
P4,125
