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WorksheetsINCTXN Chapter 1
Total questions: 20
Worksheet time: 10mins
That courts cannot issue injunction against the government's effort to collect taxes is justified by
The lifeblood doctrine
Imprescriptibility of taxes
The ability to pay theory
The doctrine of estoppel
The point at which tax is levied is also called
Impact of taxation
Situs of taxation
Incidence of taxation
Assessment
Which of the following inappropriately descibes the nature of taxation?
Inherent in sovereignty
Essentially a legislative function
Subject to inherent and constitutional limitation
Generally for public purpose
Which is correct?
Tax condonation is a general pardon granted by the government
The BIR has five deputy commissioners
The government can still collect taxes in disregard of a constitutional limitation because taxes are the lifeblood of the government
The president of the Philippines can change tariff or imposts without necessity of calling Congress to pass a law for that purpose
A. The power to tax includes the power to exempt.
B. The power to license includes the power to tax.
Which is true?
A only
B only
A and B
Neither A nor B
International double taxation can be mitigated by any of the following except
Providing allowance for tax credit
Provision of reciprocity provisions in tax law
Provision of tax exemptions
Entering into treaties to form regional trade blockage against the rest of the world
Which is not an object of taxation
Persons
Business
Transactions
Public properties
The power to enforce proportional contribution from the people for the support of the government is
Taxation
Police Power
Eminent domain
Exploitation
This theory underscores that taxes are indispensable to the existence of the state.
Doctrine of equitable recoupment
The lifeblood doctrine
The benefit received theory
The Holmes Doctrine
A. Taxation is the rule, the exception is the exemption
B. Vague taxation laws are interpreted liberally in favor of the government.
Which is false?
A only
B only
A and B
Neither A nor B
That all taxable articles or properties of the same class shall be taxed at the same rate underscores
Equality in taxation
Equity in taxation
Uniformity in taxation
None of these
The Constitutional exemption of religious or charitable institutions refers only
Real property tax
Income Tax
Property tax and income tax
Business tax
An educational institution operated by a religious organization was being required by a local government to pay real property tax. Is the assessment valid?
Yes, with respect to all properties held by the educational institution.
Yes, with respect to properties not actually devoted to educational purposes
No, with respect to all properties held by the educational institution.
No, with respect to properties not actually devoted to educational purposes
Which is not a Constitutional limitation?
No tax law shall be passed without the concurrence of a majority members of Congress.
Non-appropriation for religious purpose
No law impairing government obligations on contracts shall be passed
Non-impairment of religious freedom
Which of the following is not an inherent limitation of the power to tax
Tax should be levied for public purpose
Taxation is limited to its territorial jurisdiction
Tax laws shall be uniform and equitable
Exemption of government agencies and instrumentalities
The following are inherent limitations to the power of the taxation except one. Choose the exception.
Territoriality of taxes
Legislative in character
For public purpose
Non-appropriation for religious purpose
The following are limitations of taxation:
A. Territoriality of taxation
B. Exemption of the government
C. Taxation is for public purpose
D. Non-impairment of contracts
E. Non-delegation of the power to tax
Which of these are classified as both constitutional and inherent limitations?
A and B
B and C
C and E
D and E
The provisions in the Constitution regarding taxation are
The grants of the power to tax
Limitations to the power to tax
Grants and limitations to the power to tax
Limitations against double taxation
The agreement among nations to lessen tax burden of their respective subjects is called
Reciprocity
International Comity
Territoriality
Tax minimization
The Constitution exemption of non-stock, non-profit educational institutions refers to
Real property tax
Income tax
Property tax and income tax
Business tax
