The government increased taxes on cigarettes to discourage smoking and improve public health.
What is the main purpose of this tax increase?

The Bureau of Internal Revenue (BIR) issued a notice to a businessman requiring him to pay unpaid income taxes.
Which aspect of taxation does this represent?

During a national emergency, Congress passed a law imposing a new tax on luxury goods to raise funds for disaster relief.
Which aspect of taxation is shown in this case?

Mr. Cruz, a high-income earner, pays a higher percentage of income tax compared to a minimum wage earner.
Which principle or classification of tax applies?

The government expropriates a private lot to build a public highway but pays the owner fair market value.
This situation shows which governmental power?

A business owner underreports his income to avoid paying the correct amount of taxes.
What type of tax avoidance is this?

A senior citizen bought maintenance medicine and was not charged VAT.
What concept of taxation is demonstrated here?

A local government imposes a real property tax on all residential lands within its area.
Which type of tax is being collected?

The government uses part of the taxes collected to build public schools and pay teachers’ salaries.
Which purpose of taxation is demonstrated?

Which law primarily governs internal taxes such as income tax, VAT, and excise tax in the Philippines?

The Bureau of Customs (BOC) is responsible for collecting taxes on which type of transaction?

Which government agency is primarily responsible for collecting national internal taxes like income and VAT?

What kind of tax does a person pay when buying a new car, where the government adds an extra charge to discourage excessive use of fuel?

A freelancer earning less than ₱3 million annually and not registered for VAT is subject to which tax?

A company registered in Japan but doing business in the Philippines is taxed only on its income earned within the Philippines. This type of taxpayer is called a:

When an LGU collects taxes from a sari-sari store operating within its jurisdiction, this is an example of:

Which of the following taxes is considered a local tax collected by LGUs?

A domestic corporation is taxed on income derived:

Why is taxation important to the Philippine economy?

Which of the following is an inherent limitation of the power of taxation?

The principle that “the government cannot tax itself” refers to which inherent limitation?

Allowing the Secretary of Finance to increase tax rates without Congress approval violates which principle?

Under constitutional limitations, which principle ensures that taxes apply fairly based on a person’s ability to pay?

A tax law that imposes higher penalties than necessary or denies a taxpayer the right to appeal may violate which constitutional safeguard?

In the Digital Stream Tax Act (DSTA), which stage of taxation is represented when Congress enacts the law imposing the ₱1,000 annual tax?

Which stage of taxation occurs when the BIR determines and collects how much a streaming subscriber must pay under the DSTA?

What is the main role of the Bureau of Internal Revenue (BIR) under the Digital Stream Tax Act?

From which source of tax law does the Digital Stream Tax Act (DSTA) primarily originate?

If the Supreme Court later rules on the constitutionality of the DSTA, its decision will become part of which source of tax law?

Which of the following principles ensures that taxes are based on a taxpayer’s ability to pay?

Which element of a sound tax system is violated if a tax law is too complicated to enforce effectively?

The rule that taxes must be imposed for the benefit of the community and not for private gain refers to:

The principle that prohibits the same property from being taxed twice by the same jurisdiction refers to:

The situs of taxation for real property is determined by:

Fiscal adequacy requires that tax revenues must be sufficient to meet government expenditures.

A tax law violating fiscal adequacy is invalid.

Theoretical justice requires that taxation must be uniform and equitable.

Administrative feasibility means that tax laws should be easily enforced and convenient to comply with.

If a tax is imposed for private benefit, it still meets the requirement of public purpose.

The government may delegate the power to tax to private corporations.

Under the territorial limitation, the Philippines can tax income earned outside the country by a foreign corporation.

Due process in taxation requires that a tax must be imposed fairly and not be confiscatory.

Equal protection of the laws means that taxpayers in similar situations should be treated alike.

The rule of uniformity in taxation demands absolute equality in all tax laws.

Poll tax is a tax based on one’s income or property.

Religious, charitable, and educational institutions are exempt from all kinds of taxes.

The situs of taxation determines which state has the right to impose a tax.

Direct double taxation occurs when the same property is taxed twice by different taxing authorities.

Indirect double taxation is legally permissible.