Chapter 1 INCOME TAX (multiple choice)

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30 Terms

1
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The point at which tax is levied is also called?

a. Impact of Taxation
b. Situs of Taxation
c. Incidence of taxation
d. Assessment

a. Impact of Taxation

2
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Which of the following inappropriately describes the nature of taxation?

a. Inherent in sovereignty
b. Essentially a legislative function
c. Subject to inherent and constitutional limitation
d. Generally for public purpose

d. Generally for public purpose

3
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What is correct?

a. Tax condonation is general pardon granted by the government
b. The BIR has five deputy commissioners
c. The government can still collect tax in disregard of a constitutional limitation because taxes are the lifeblood of the government
d. The President of the Philippines can change tariff or imposts without necessity of calling Congress to pass a law for that purpose

d. The President of the Philippines can change tariff or imposts without necessity of calling Congress to pass a law for that purpose

4
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A. The power to tax includes the power to exempt.
B. The power to license includes the power to tax

Which is true?
a. A only
b. B only
c. A and B
d. Neither A and B

a. A only

5
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International double taxation can be mitigated by any of the following except?

a. Entering into treaties to form regional trade blockage against the rest of the world
b. providing allowance for tax credit
c. provision of tax exemptions
d. provision of reciprocity provisions in tax laws

a. Entering into treaties to form regional trade blockage against the rest of the world

6
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Which is not an object of taxation?

a. Persons
b. Public properties
c. Business
d. Transactions

b. Public properties

7
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That courts cannot issue injunction against the government's effort to collect taxes is justified by?

a. the ability to pay theory
b. imprescriptibility of taxes
c. the lifeblood doctrine
d. the doctrine of estoppel

c. the lifeblood doctrine

8
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The power to enforce proportional contribution from the people for the purpose of the government is?

a. Police power
b. Taxation
c. Eminent domain
d. Exploitation

b. Taxation

9
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This theory underscores that taxes are indispensable to the existence of the state

a. The Holmes Doctrine
b. The benefit received theory
c. The Lifeblood Doctrine
d. Doctrine of equitable recoupment

c. The Lifeblood Doctrine

10
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A. Taxation is the rule, exception is the exemption.
B. Vague taxation laws are interpreted liberally in favor of the government

Which is false?

a. A only
b. B only
c. Both A and B
d. Neither A nor B

c. Both A and B

11
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Select the incorrect statement.

a. Exemption is construed against the taxpayer and in favor of the government
b. Tax statutes are construed against the government in case of doubt.
c. Taxes should be collected only for public improvements
d. The power to tax includes the power to exempt.

c. Taxes should be collected only for public improvements

12
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Which is not a public purpose?

a. Public education
b. Transportation
c. National Defense
d. None of these

d. None of these

13
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Which does not properly describe the scope taxation?

a. comprehensive
b. supreme
c. discretionary
d. unlimited

c. discretionary

14
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All of these are secondary purposed of taxation except

a. To reduce social inequality
b. To raise revenue for the support of the government
c. To protect local industries
d. To encourage growth of local industries

b. To raise revenue for the support of the government

15
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What is the theory of taxation?

a. reciprocal duties of support and protection
b. constitutionality
c. necessity
d. public purpose

c. necessity

16
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A. Taxes should not operate retrospectively
B. Tax is generally for public purpose

Which is true?
a. A only
b. B only
c. A and B
d. Neither A nor B

a. A only

17
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Which provision of the Constitution is double taxation believed to violate?

a. Equal protection guarantee
b. Progressive scheme of taxation
c. Uniformity rule
d. Either A or C

d. Either A or C

18
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Which limitation of taxation is the concept of "situs of taxation" based?

a. Public Purpose
b. International Comity
c. Exemption of the government
d. Territoriality

d. Territoriality

19
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Which tax exemption is irrevocable?

a. Tax exemption based on contract
b. Tax exemption based on the Constitution
c. Tax exemption based on law
d. Both A and B

d. Both A and B

( based on contract and on the constitution)

20
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Which statement is incorrect?

a. every person must contribute his share in government costs
b. existence of government is expected to improve the lives of the people
c. government provides protection and other benefits while the people provide support
d. Only those who are able to pay tax can enjoy the privilege and protection of the government

d. Only those who are able to pay tax can enjoy the privilege and protection of the government

21
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Which is not an essential characteristic of a tax?

A. It is unlimited as to amount.
B. It is payable in money.
C. It is proportionate in character.
D. It is an enforced contribution.

a. It is unlimited as to amount.

22
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Which of the powers of the State is the most important? Which is regarded as the most important?

a. Taxation; Eminent domain
b. Police power; Taxation
c. Eminent domain; Police power
d. All the powers are equally superior and important

b. Police power; Taxation

23
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Which of the following powers is inherent or co-existent with the creation of the government?

a. police power
b. eminent domain
c. taxation
d. all of these

d. all of these

24
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In exercising taxation, the government need not consider?

a. just compensation
b. due process of law
c. constitutional limitations
d. inherent limitations

a. just compensation

25
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Which is principally limited by the requirement of due process?

a. police power
b. eminent domain
c. taxation
d. all of these

a. police power

26
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Tax exemption bills are approved by?

a. solely by the President of the Republic
b. 2/3 of all members of Congress
c. majority of all members of Congress
d. majority of the representatives constituting a quorom

c. majority of all members of Congress

27
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What is not a legislative act?

a. determination of subject of tax
b. assessment of the tax
c. determining the purpose of the tax
d. setting the amount of the tax

b. assessment of the tax

28
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Which of the following normally pays real property tax?

a. Miya Property Holdings, a registered property development company
b. Bantay Bata, a non-profit charitable institution
c. Jesus Crusada, a religious institution
d. University of Pangasinan, a private proprietary educational instution

a. Miya Property Holdings, a registered property development company

29
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It is the privilege of not being imposed a financial obligation to which others are subject.

a. Tax incentive
b. Tax exemption
c. Tax amnesty
d. Tax credit

b. Tax exemption

30
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That all taxable articles or properties of the same class shall be taxed at the rate underscores

a. equality in taxation
b. uniformity in taxation
c. equity of taxation
d. none of these

b. uniformity in taxation