WorksheetsTAXES,TAX LAWS, AND TAX ADMINISTRATION
Total questions: 20
Worksheet time: 7mins
Basic Principles of a sound tax system, except
Fiscal adequacy
Intellectual sensitivity
Equality or theoretical justice
Administrative feasibility
The tax imposed should be proportionate to the taxpayer’s ability to pay.
Fiscal adequacy
Intellectual sensitivity
Equality or theoretical justice
Administrative feasibility
The sources of revenue as a whole, should be sufficient to meet the demands of public
expenditures.
Fiscal adequacy
Intellectual sensitivity
Equality or theoretical justice
Administrative feasibility
The tax laws must be capable of convenient, just and effective administration.
Fiscal adequacy
Intellectual sensitivity
Equality or theoretical justice
Administrative feasibility
Our National Internal Revenue Laws are
Political in nature
Criminal in nature
Penal in nature
Civil in nature
Which of the following statements is not correct?
Tax laws are either political or penal in nature.
An inherent limitation of taxation may be disregarded by the application of a
constitutional limitation.
Income tax liabilities shall be paid by the inhabitants even if foreign invaders occupy our
country.
Taxes may be imposed retroactively by law, but unless so expressed by such law, these
taxes must only be imposed prospectively.
A tax wherein both the incidence of or the liability for the payment of the tax as well as the
burden of the tax falls on the same person.
Percentage tax
Value added tax
Direct tax
Indirect tax
Which one of the following is not a characteristic or element of a tax?
It is an enforced contribution.
It is legislative in character.
It is based on the ability to pay.
It is payable in money or in kind.
The power of taxation is exercised by
Congress
The Supreme Court
Bureau of Internal Revenue
The President
Value-added tax is an example of:
Progressive tax
Graduated tax
Regressive tax
Proportional tax
Which tax principle is described in the statement “ the more income earned by the taxpayer,
the more tax he has to pay.”
Fiscal Adequacy
Inherent in sovereignty
Theoretical justice
Administrative feasibility
Which of the following is not acceptable for legally refusing to pay the tax?
That the right of the state to collect the tax has prescribed.
That there is no jurisdiction to collect the tax.
That the tax law was declared as unconstitutional.
That there is no benefit derived from the tax.
The Bureau of Internal Revenue shall have a chief and four (4) assistant chiefs to be known
as
Commissioners and Deputy Commissioners
Commissioner and Assistant Commissioners
Secretary and Undersecretaries
Secretary and Assistant Secretaries
I. No person shall be imprisoned for debt or non-payment of tax.
II. Tax laws are civil and penal in nature because there are penalties provided in case of
violation.
True; True
False; true
True; false
False; false
I. Tax is a demand of sovereignty.
II. Toll is a demand of sovereignty.
False; false
True; True
False; true
True; false
A charge imposed on land for special benefits derived resulting from public improvements.
Special assessment
Tax
License
Toll
Tax as distinguished from debt
based on law
may be paid in kind
based on contract
no imprisonment for non-payment
Tax rulings are issued by the
Secretary of finance
Supreme court
Court of tax appeals
Commissioner of internal revenue
As to tax payments measures which of the following threshold for the qualification as large taxpayer is incorrect?
Annual income tax payments of P1M
Annual value added tax payments of P1M
Quarterly percentage tax payments of P200,000
Annual documentary stamp tax of P1M
The BIR is under the supervision of
The bureau of customs
The president
The department of finance
Congress
