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Fitero B.

Garlitos
2017-E905019
Problem 1-4 Multiple choice
Encircle the letter of the correct answer.
1. Statement No. 1: Taxation is an inherent power of the government.
Statement No. 2: Taxation is a process consisting of levying, assessment and collection.
a. Both statement are correct
b. Both statement are incorrect
c. Only statement No.1 is correct
d. Only statement No.2 is correct
2. Statement No 1: The power of taxation is inherent in sovereignty being essential to the existent of
every government. Hence, even if not mention in the constitution the state can still exercise the
power.
Statement No. 2: it is essentially a legislative function. Even in the absence of any constitutional
provision, taxation power force to congress as part of the general power of law making.
a. Both statements are false
b. Only statement No. 1 is false
c. Both statements are true
d. Only statement No. 1 is true
3. Which of the following statement is/are correct?
i. Taxation is a process.
ii. Enactment of tax laws is part of the taxation process.
iii. The constitution expressly conferred the power of taxation to the president of the Philippines.
iv. Taxation requires voluntary contribution from inhabitants to support the government.
Choices:
a. I, ii, iii and iv
b. I, ii, and iii only
c. I and ii only
d. I only
4. Which of the following is/are natural qualities of a taxation power?
i. An inherent power
ii. Essentially an executive function
iii. Absolute power
iv. Territorial in operation
a. I and iv only
b. I, ii and iii only
c. I and ii only
d. I only
5. Taxation co-exists with the 4 elements of the state, which include all except 1 of the following.
a. Government
b. Property
c. Sovereignty
d. Territory
6. Which of the following statement is not correct?
a. All of the national government units exercises the inherent power of taxation
b. Local government unit could exercise the power of taxation though legislated delegation
c. National legislation is exercise by congress
d. Interpretation of tax laws is done by legislative branch of t he government
Fitero B. Garlitos
2017-E905019
7. All of the following statements are correct except one.
a. Taxation power is an absolute power
b. Taxation power is the strongest of all inherent power of the government
c. Tax laws must not violate constitutional restriction.
d. Exercise of taxation power is subject to restriction
8. Statement 1: Government units performing governmental functions are exempt from tax unless
expressly taxable.
Statement 2: PAGCOR is exempted from tax.
a. Only statement no. 1 is correct
b. Only statement no. 2 is correct
c. Both statement are correct
d. Both statement are not correct
9. Which of the following is incorrect description of taxation?
a. Legislative and inherent for the existence of the government
b. Necessary and for public purposes supreme and an absolute power of state
c. Supreme and an absolute power of the state
d. Restricted by constitutional and inherent limitations
10. The power of taxation is supreme, plenary, unlimited comprehensive. Hence, it maybe exercises by
the state without any constitutional provisions granting it. Which of the following is not correct?
a. The power of taxation is based on necessity because without money, the state cannot survive.
b. The scope of the power of taxation is unlimited.
c. The power of taxation can be exercised only if there is just compensation.
d. The power of taxation is not absolutely unlimited.

Problem 1-5 Multiple choice


Encircle the letter that contains the correct answer.
1. Which of the following is not true?
a. Inherent to the existence of the government
b. Not legislative in nature
c. Superior to the non-impairment laws
d. Restricted by just compensation
2. Tax affects the area or nation as a community rather as an individual. This is a specific explanation of
a. Public purpose
b. Common good
c. General welfare
d. Reciprocity
3. Which of the following is correct Nature of restriction to exercise taxation power?
a. Territorial jurisdiction
b. International comity
c. Rule of uniformity and equity
d. Due process of law
4. Which statement refers to police power as distinguish from taxation?
a. It is restricted by constitutional provision
b. It is superior than the non-impairment clause of constitution
c. It involves the taking of the property by the government
d. The amount impose has no limit
Fitero B. Garlitos
2017-E905019
5. Police power is distinguish from taxation power because
a. It involves taking of property
b. The amount collected is limited to the cost of regulation
c. It is an inherent power of the state
d. The benefit derive is the protection given by the state
6. All of the following are inherent restrictions on the exercise of the taxation power, except.
a. Rule of conformity
b. For public purposes
c. Territorial jurisdiction
d. International comity
7. The US embassy donated vehicle to the department of foreign affairs of the Philippines.
Which of the following statement is correct?
a. This transaction is exempted from payment of donor’s tax only
b. This transaction is exempted only from payment of documentary stamp tax
c. This transaction is exempted from payment of both donor’s tax and documentary stamp tax
d. This transaction is subject to both donor’s tax and documentary stamp tax
8. A fundamental rule in taxation is that the property of one country may not be tax by another country.
This is known as:
a. International law
b. International comity
c. Reciprocity
d. International inhibition
9. Which of the following statement is correct?
a. The government automatically possesses the power to collect taxes from its inhabitants
b. The government can enforce contribution upon its citizens only when the constitution grants it
c. Taxation power exist inseparably with the state
d. The state has the supreme power to command and enforce contribution from the people within
its jurisdiction
10. Which of the following statements is not correct?
a. Collections from taxes are public money.
b. Appropriation of taxes for the good of the people is valid
c. Construction of private road from taxes is valid appropriation
d. Allocation of the taxes for the benefit of greater portion of population is considered for public
purposes
11. A tax payer gives the following reason in refusing to pay a tax. Which of his reason is not acceptable
for legally refusing to pay tax?
a. That he has been deprived of due process of law
b. That there is lock of territorial jurisdiction
c. That he derived no benefit from the tax
d. That the prescriptive period for the tax has elapsed
12. The following are the constitutional limitations on the power of taxation except,
a. Only congress can exercise the power of taxation
b. Non impairment of the obligation of contracts
c. Taxes are not subject to set off or compensation
d. The rule of taxation must be uniform
Fitero B. Garlitos
2017-E905019
13. New process in taxation means that the
a. Tax payers must be given opportunity to be heard
b. Individual tax payer must drive direct benefit from taxes
c. Tax imposed must not be harsh, oppressive, and arbitrary
d. Tax imposed must be subject to the rule on uniformity

Problem 1-6 Multiple choice


Encircle the letter that contains the best answer.
1. Which of the following could be an object of taxation?
i. Person
ii. Tangible property
iii. Intangible property
iv. Rights
Choices
a. I and ii
b. I, ii and iii
c. I and iv
d. I, ii, iii and iv
2. Which of the following is incorrect?
a. Taxation exist inseparably with the state
b. Taxation could be exercise without specific provisions in the constitution granting it
c. Taxation is inherently legislative in nature
d. Any constitutional provision could not restrict taxation
3. Which of the following correctly describes the primary purpose of taxation?
a. Raise revenue
b. Check inflation
c. To discourage consumption of harmful product
d. To limit influx of foreign products
4. Which of the following could not be considered as a purpose of taxation?
a. Race revenue to support the government
b. To distribute the wealth of the nation
c. To check inflation
d. To impose monetary burden to the people
5. Which of the following is/are purpose of taxation?
a. To raise revenue for government support
b. To distribute of wealth nation
c. To check implation
d. All of the above
6. Which of the following statements is not correct?
a. A tax bill must only be applicable and operative after becoming a law
b. The effectivity of the tax law commences upon its approval
c. The applicability of the tax law covers the present and future transactions
d. Tax law is ex post facto in application
Fitero B. Garlitos
2017-E905019
7. Which of the following is not correct?
a. In the absence of specific tax provisions, taxes in general are not cancellable.
b. Prescriptive period for assessment and collection is applicable into returnable taxes
c. The law on prescription being a remedial measure should be interpreted liberally in order to
protect the tax payer.
d. The prescriptive period should be the shorter between the required filling data and the actual date
of filling
8. Which of the following remedies against double taxation is directly reducing the amount of tax?
a. Reciprocity
b. Tax exemption
c. Tax credit
d. Allowance for deduction
9. Which of the following tax escape is permissible under tax code?
a. Tax minimization
b. Tax evasion
c. Tax dodging
d. Overstatement of expenses
10. One of the following is incorrect regarding tax exemption.
a. 13th month pay of 30,000 and below
b. Inter-corporate dividend
c. Non-taxability of government units
d. Separation pay due to sickness
11. One of the following situ sig taxation is not true.
a. Taxable income of non-resident citizen
b. Taxable estate of resident alien
c. Taxable donation of resident citizen
d. Taxable sale
12. All of the following statements are true, except
a. Double taxation is taxing twice the same tax payer for the same purpose covering the same period
and taxed by the same authority
b. Direct double taxation is prohibited by law
c. Indirect double taxation is allowed as long as this does not violate the equal protection and
uniformity principles
d. Indirect double taxation is not enforceable

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