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Quiz sobre Regímenes Fiscales

Total questions: 11

Worksheet time: 6mins

Name
Class
Date
1.

What is a tax regime?

a)

Set of legal provisions that determine and regulate the tax situation of individuals and corporations

b)

A specific tax that companies must pay

c)

A tax benefit for large corporations

d)

A type of penalty for tax evasion

2.

Who can choose the Simplified Tax Regime?

a)

People who work only as employees

b)

People who do not have any economic activity

c)

Large profit-making companies

d)

People who carry out business activities with income below 2 million pesos

3.

What is the most common tax regime?

a)

The Incorporation Tax Regime

b)

The Business Activities Regime

c)

The Real Estate Leasing Regime

d)

The Salaried Regime

4.

What type of people are subject to the General Regime?

a)

Commercial companies for profit

b)

Non-profit associations

c)

Self-employed individuals

d)

People engaged in artistic activities

5.

A blind deduction is to deduct 35% of the income obtained from the lease, instead of making all the deductions that are allow, one by one.

a)

True

b)

False

6.

The persons under the tax incorporation regime can to take advantage of all the tax benefits for 8 years and at the end Hacienda will transfer it to the business activities regime.

a)

True

b)

False

7.

What type of entities are subject to the Non-Profit Regime?

a)

Schools, foundations, assistance houses, cultural associations

b)

Banks, insurance companies, production cooperatives

c)

Grocery stores, beauty salons, butcher shops

d)

Transport companies, farmers, fishermen

8.

The professional service provider is allow to have benefits such as:

Gender seniority

  • Vacations

  • Christmas bonus

  • Social security

  • Severance pay in case of unfair dismissal

a)

True

b)

False

9.

What does the tax code or tax regimen you choose depend on?

a)
  • The activity carried out

b)
  • The income received.

c)

All of the above

10.

What types of entities can be registered in the General Regime?

a)

Schools and foundations

b)

Non-profit associations

c)

Self-employed individuals

d)

Commercial enterprises for profit

11.

Who has the right to use and enjoy the fruits of something that is theirs?

a)

The tenant

b)

The landlord

c)

The usufructuary

d)

The taxpayer