Chapter 1 TAX asdasdasdas asdasd dfgdf xc werwe sd xcvxfcvdfgd xfvxcvx wwef sdfsd wqeq xc xc sdsdf assdfsd fbdfdfgdf sdadqwwerq dfds fgdsac sd asdkjhasd as PDF

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asdasdasdas asdasd dfgdf xc werwe sd xcvxfcvdfgd xfvxcvx wwef sdfsd wqeq xc xc sdsdf assdfsd fbdfdfgdf sdadqwwerq dfds fgdsac sd asdkjhasd as...

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After having been informed that most of the massage parlors in the city are being used as fronts for prostitution, the Sangguniang Panlungsod of Manila passed a tax ordinance subjecting massage parlors within its jurisdiction to such "onerous taxes" that leave them no other alternative but to stop operating. The passage of the ordinance is a valid exercise of Answer: Police power and power of taxation The power to acquire private property upon payment of just compensation for public purpose Answer: Power of eminent domain The power to demand proportionate contribution from persons and property to defray the necessary expenses of the government. Answer: Power of taxation All of the following, except one, are basic principles of a sound taxation system: Answer: Inherent in sovereignty Where does the taxing power of the provinces, municipalities and cities precede from? Answer: Constitutional grant The reciprocal duties of support and protection between the people and the government Answer: Basis of taxation Which statements below expresses the lifeblood theory? Answer: The underlying basis of taxation is government necessity, for without taxation, a government can't either exist nor endure. The existence of the government is a necessity and that the state has the right to compel all individuals and property within its limits to contribute Answer: Theory of taxation They exist independent of the constitution being fundamental powers of the state, except Answer: Power of recall The levying and imposition of tax and the collection of tax are processes which constitute the taxation system Answer: Aspects of taxation It literally means "place of taxation" the country that has the power and jurisdiction to levy and collect the tax Answer: Situs of taxation

The following statements correctly described the power of the State to tax, except Answer: The State can exercise the power of taxation only if it is expressly mentioned in the Constitution. The following constitute double taxation, except one Answer: Both taxes are imposed in the same amount Which statement is wrong? Answer: The power of taxation may be exercised by the government, its political subdivisions, and public utilities. The following are the similarities among the fundamental powers of the state, except: Answer: They can be abolished by the Constitution. Which of the following statements is not correct? Answer: The power of taxation in the Philippine Constitution are grants of power and not limitations on taxing powers. The Congress enacted a new law, known as Expanded Value Added Tax Law. An association of taxpayers questions the constitutionality of this law on the ground that it did not originate exclusively in the House of Representatives as required by the Constitution, because it is in fact the result of the consolidation of two distinct bills, one from the House of Representatives and the other from the Senate. Is the VAT law unconstitutional? Answer: No, because it is not the law but the revenue bill which is required by the constitution to originate exclusively in the House of Representatives and insisting otherwise would violate the coequality of legislative power of the two houses of Congress and in fact would make the House superior to the Senate. Which of the following requires public improvement? I. Taxation II. Police Power III. Eminent Domain Answer: III only One of the following is not a characteristic or an element of tax. Answer: It is payable in money or in kind. The principal purpose of taxation is: Answer: to raise revenue for governmental needs.

A tax must be imposed for a public purpose. Which of the following is not a public purpose? Answer: None of the choices The power to regulate liberty and property to promote the general welfare Answer: Police power The following statement correctly states the differences among the inherent powers of the State, except Answer: Eminent domain does not require constitutional grant but taxation being formidable, does in order to limit its exercise by the legislature. Statement 1: The Constitution cannot take away the inherent powers if the State but may only prescribe its limitations. Statement 2: No laws are necessary to confer the inherent powers of the State upon any government exercising sovereignty. Answer: Both statements 2 are correct. The official action of an officer authorized by law in ascertaining the amount of tax due under the law from a taxpayer is Answer: Assessment Statement 1: The constitution is the source of the State's taxing power. Statement 2: The police power of the government may be exercised through taxation. Answer: Only statement 2 is correct. Taxation is exercised both by the legislative and executive branch of the government. Which of the following is not the function of the Congress? Answer: Assessment of tax liability The State, having sovereignty can enforce contributions (tax) upon its citizens even without a specific provision in the Constitution authorizing it. Which of the following will justify the foregoing statement? Statement 1: It is so because the State has the supreme power to command and enforce obedience to its will from the people within its jurisdiction. Statement 2: Any provision in the Constitution regarding taxation does not create rights for the sovereignty to have the power to tax but it merely constitutes limitations upon the supremacy of tax power. Answer: Both statements are correct. The strongest of all inherent powers of the government is Answer: Power of taxation

Statement 1: Inherent limitations are the natural restrictions to safeguard and ensure that the power of taxation shall be exercised by the government only for the betterment of the people whose interest should be served, enhanced and protected. Statement 2: Constitutional limitations are provisions of the fundamental law of the land that restrict the supreme, plenary, unlimited and comprehensive exercised by the State or its inherent power to tax. Answer: Both statements are correct....