INCOME TAXATION TF

TRUE

In every case of doubt, tax exemptions are construed strictly against the taxpayer and liberally in favor of the government

FALSE

In every case of doubt, the statues are construed strictly against the taxpayer and liberally in favor of the government

TRUE

There can only be a tax if there is a law imposing the tex

FALSE

Provisions in the Philippine Constitution on taxation are grants of power snd not limitations in the taxing power

FALSE

As a rule, tax and debts are subject to set-off or compensation

TRUE

Territoriality is an inherent limitation on the power of tax

TRUE

The point on which a tax burden finally rests or settles down is the incidence of taxation

FALSE

Tax laws are penal in nature because there are penalties provided in case of violation

FALSE

Tax and toll may be collected in an unlimited amount

FALSE

Tax and special assessments are imposed on persons, property, and property rights

FALSE

Due process of law provision in the Philippine Constitution is grant of power

TRUE

A tax is generally unlimited because is it based on the needs of the state

TRUE

Interest may be imposed in case of delay in paying tax and debs on time

TRUE

Due process of law means, a law which hears before it condemns and renders justice before it proceeds upon inquiry

FALSE

Taxes are debts and therefore no person should be imprisoned for nonpayment of the same

TRUE

Police power and power of taxation may be exercised only by the government while the power of eminent domain may be exercised by some private entities

TRUE

The rule of taxation shall be uniform and equitable

TRUE

In power of eminent domain, the person affected by the exercise of the power receives just compensation

TRUE

Power of eminent domain and power of taxation affect only property rights while police power affects both liberty and property

TRUE

Police power is superior to the non-impairment clause of the constitution

TRUE

The property taken in the exercise of police power is destroyed while the property taken under the power of eminent domain and the power of taxation affect only are not destroyed

TRUE

Taxation may be used to implement the police power of the state

FALSE

Power of taxation is superior to the non-impairment clause of the constitution

FALSE

In power of taxation and police power, the person affected by the exercise of the powers receives nothing

TRUE

The three (3) inherent powers are methods by which the state interferes with private rights

TRUE

The point on which a tax is originally imposed is impact of taxation

FALSE

No person shall be imprisoned for debt of nonpayment of tax

FALSE

Taxes and license fees may be collected in an unlimited amount

FALSE

Tax and toll are demands of sovereignty

FALSE

Taxes and special assessments are imposed regardless public improvements