Readings in Philippine history

When was the first income tax law implemented in the Philippines?

1914

What was the primary objective of the Tax Reform Act of 1997?

To increase government revenue

Which president signed the Tax Reform for Acceleration and Inclusion (TRAIN) law in 2017?

Rodrigo duterte

Which goverment agency is responsible for the collection of taxes in the Philippines?

BIR

What is the term used to describe the tax imposed on imported goods in the Philippines?

Customs duty

What is the term used to describe the tax imposed on the sale of goods and services in the Philippines?

Value-added tax

Which president implemented the Expanded Value Added Tax (EVAT) in the Philippines?

Gloria Macapagal-Arroyo

What is the term used to describe the tax imposed on the production or sale of specific goods or services?

Excise tax

Which president implemented the Tax Reform Act of 1997?

Fidel Ramos

Which president signed the Tax Reform for Acceleration and Inclusion (TRAIN) law in 2017?

Rodrigo Duterte

Which of the following is an indirect tax?

Percentage tax

Which of the following is an example of indirect tax?

Value-added tax

Which principle demands that tax should be just, reasonable, and fair?

Theoretical justice

Which of the following is a national tax?

Income tax

What kind of tax is the motor vehicle tax?

Privilege tax

What was the name given to the payment for exemption from forced labor during the Spanish Regime?

Falla

Which of the following is the sovereign's inherent power to impose burdens on subjects and objects under its jurisdiction to raise revenue?

Power of taxation

Which of the following terms refers to the State's authority to take private property for public use in exchange for just compensation?

Power of Eminent Domain

What kind of tax is levied on the annual rental value of urban real estate?

Urbana

Which tax of a fixed amount is imposed by the head or number, or by some standard of weight or measurement?

Ad valorem tax

Which of the following is a poll tax collected through a certificate of identification?

Tariff

Which of the following taxes applies the concept of progressivity?

Income tax on individuals.

Which of the following principles of a sound tax system is not included?

Economic efficiency

When was the first tax system implemented in the Philippines?

1521

Which of the following was the earliest form of taxation in Philippines?

Tribute system

Which of the following taxes was introduced during the American colonial period?

Income tax

What was a key difference between the Spanish and American colonial approaches to taxation in the Philippines?

The Americans emphasized a more centralized and bureaucratic system of tax collection.

What was the primary purpose of the "cedula personal" beyond simply generating revenue for the Spanish government?

To control the population and track individuals.

What is a key challenge facing the Philippine tax system today in achieving sustainable development goals?

Tax evasion and avoidance by individuals and corporations.

The present Anti-Graft court is known as

Sandiganbayan

Tasked to entertain complaints addressed to him against erring public officers.

Senate President

All revisions or amendments to the Constitution proposed by any of the methods allowed shall only be valid when ratified by the majority through:

Plebiscite

This constitutional principle is meant that no man in the country, not even the government, is above or beyond the law.

Rule of Law

 It means isolated or piecemeal change in the Constitution.

Amendments

The people may propose amendments to the Constitution upon petition of at least:

12% of the total no. of registered voters

The required vote before a Congress may call a Constitutional Convention IS:

2/3vote

The 1987 Constitutional provision allows the election of delegates tasked to draft amendments to the Constitution. This method is?

Constitutional Convention

The members of the Lower House are composed of the following:

Elected by district and party list

Which of the following may disqualify a person from running for Presidency?

He lived abroad for five years preceding the election.

Which of the following is not an essential part of the 1987 Phil. Constitution?

Constitution of Universality

Who shall appoint members of the Supreme Court and judges of the Lower Court?

President

How did the implementation of the Value-Added Tax (VAT) in 1988 impact the Philippine tax system?

It created a more complex tax structure with a greater focus on indirect taxation.

Which of the following principles states that the tax burden should be proportionate to the taxpayer's ability to pay?

Equality

What type of fixed-rate tax is imposed on all persons residing within a specific territory, whether citizens or not, regardless of property, occupation, or business?

Income tax

Which of the following is a key feature of the TRAIN Law?

it lowered personal income tax rates for most Filipinos.

Which taxation theory states that without taxes, a government would be paralyzed by a lack of power to activate and operate it, resulting in its destruction?

Life blood

The Bureau of Interal Revenue (BIR) is primarily responsible for collecting which

Internal revenue taxes

The TRAIN Law (Tax Reform for Acceleration and Inclusion) aimed to achieve

Simplify the tax system and provide tax relief to low-income earners.

What role do local government units (LGUs) play in the Philippine tax system?

They collect local taxes such as real property taxes.

When was the first major agrarian reform law enacted in the Philippines?

1902

Which Philippine president signed the Comprehensive Agrarian Reform Program (CARP) into law?

Corazon aquino

What is the primary objective of agrarian reform in the Philippines?

Improve agricultural productivity

Which government agency is responsible for implementing the agrarian reform program in the Philippines?

DAR

term used to describe the redistribution of agricultural lands to landless farmers?

Land distribution

Which agrarian reform law introduced the concept of land tenure security for farmers?

Agricultural Land Reform Code of 1963 

role of the Land Bank of the Philippines in agrarian reform?

Land financing

agrarian reform law introduced the concept of voluntary land transfer?

CARP

What is the primary goal of the Comprehensive Agrarian Reform Program Extension with Reforms (CARPer)?

Promote and consolidation