Beruflich Dokumente
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The distinction of a tax from permit or license fee is that a tax is:
C. One in which there is generally no limit on the amount that maybe imposed.
63. A tax wherein both the incidence of or the liability for the payment of the tax as well as the
A. It is an enforced contribution.
B. It is legislative in character.
67. One of the characteristics of internal revenue laws is that they are:
69. The following are similarities of the inherent power of taxation, eminent domain, and police
C. Compensation is received.
70. Which of the following is not a scheme of shifting the incidence of taxation?
A. The manufacturer transfers the tax to the consumer by adding the tax to the selling price of the
goods sold;
B. The purchaser asks for a discount or refuse to buy at regular prices unless it is reduced
C. Changing the terms of the sale like FOB shipping point in the Philippines to FOB destination
abroad, so that the title passes abroad instead of in the Philippines;
D. The manufacturer transfers the sales tax to the distributor, then in turn to the wholesaler, in turn
to the retailer and finally to the consumer.