PTAX-001- Exercise Apostol, Alyssa N. Bsais 3 PDF

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APOSTOL,ALYSSA PRINCESS JOY N. BSA -PTAX 001 Income TaxationEXERCISESCircle the letter corresponding to the best answer. 1. Statement 1: A person may refuse to pay a tax on the ground that he receives no personal benefit from it. Statement 2: A taxpayer has a right to question illegal expenditures o...

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BSA -3

APOSTOL,ALYSSA PRINCESS JOY N. PTAX 001 Income Taxation

EXERCISES Circle the letter corresponding to the best answer. 1. Statement 1: A person may refuse to pay a tax on the ground that he receives no personal benefit from it. Statement 2: A taxpayer has a right to question illegal expenditures of public funds. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 2. Statement 1: One of the characteristics of a tax is it is unlimited in amount. Statement 2: A tax is generally unlimited because it is based on the needs of the state. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 3. Statement 1: A license fee is a charge imposed under the police power of the state. Statement 2: Penalty is imposed by the state only. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 4. Statement 1: Imposition of taxes is a legislative act. Statement 2: Collection of taxes is an administrative act. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect.

5. Statement 1: A state has the power to tax even if not granted by the Constitution. Statement 2: A state cannot exercise police power if not granted by the constitution. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 6. Statement 1: There can only be a tax if there is a law imposing the tax. Statement 2: The power to tax is inherent. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 7. Statement 1: A tax is based on law while debt is based on contract. Statement 2: A tax is also a custom’s duty. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 8. Statement 1: A person cannot be imprisoned for non-payment of property tax. Statement 2: A law may be passed violating uniformity of taxation. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 9. Statement 1: The RDO is known as the alter ego of the BIR Commissioner Statement 2: The BIR Commissioner is directly under the President’s office. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect.

10. Statement 1: Provision in the Philippine Constitution on Taxation are grants of power. Statement 2: Due process of law in taxation in the Constitution is a grant of power. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 11. Statement 1: An excise tax is also called privilege tax. Statement 2: A tax which is neither personal nor property, is an excise tax. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 12. Statement 1: Estate tax is a proportional tax Statement 2: A progressive tax is a tax, the rate of which is directly proportional to tax base. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 13. Statement 1: Taxation without representation is not tyranny. Statement 2: In the exercise of taxation, the state can tax anything at any time and at any amount. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 14. Statement 1: Taxation and power of eminent domain may be exercise simultaneously. Statement 2: Taxation and police power may be exercise simultaneously. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect.

15. Statement 1: All of our tax are statutory laws. Statement 2: The non-impairment clause is a statutory law on taxation. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 16. Statement 1: Non-payment of tax makes the business illegal. Statement 2: The non-payment of license fee makes the business illegal. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 17. Statement 1: Margin fee is a tax. Statement 2: Custom’s duty is a tax. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 18. Statement 1: Territoriality is one of the constitutional limitations on the power of taxation. Statement 2: International comity is an inherent limitation in taxation. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 19. Statement 1: Taxes may be used for sectarian purposes if allowed by an ordinance. Statement 2: The President can refuse to implement a tax laws if it appears to be unconstitutional. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct.

D. If both statements are incorrect. 20. Statement 1: There can be double taxation in the Philippines. Statement 2: Double taxation is illegal if it violates the uniformity of taxation. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 21. Statement 1: A progressive system of taxations means a tax structure where the tax base increases as the tax rate increases. Statement 2: Tax exemption is a grant of immunity to a particular taxpayer from tax where others are obliged to pay. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 22. Statement 1: Tax avoidance is a form of tax escape. Statement 2: Tax evasion is not punishable. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 23. Statement 1: A tax may include the power to destroy. Statement 2: A tax may be imposed violating uniformity of taxation. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 24. Statement 1: A tax may be subject to set-off or compensation. Statement 2: A tax ordinarily includes interest. A. If only the first statement is correct. B. If only the second statement is correct.

C. If both statements are correct. D. If both statements are incorrect. 25. Statement 1: A tax bill may embrace more than one subject Statement 2: Non-payment of a tax cannot result to criminal liability on the part of the taxpayer, only civil liability. A. If only the first statement is correct. B. If only the second statement is correct. C. If both statements are correct. D. If both statements are incorrect. 26. All are characteristics of the power of taxation, EXCEPT: A. It is an inherent power. B. It is legislative in character. C. It is civil in character. D. It is subject to inherent and constitutional limitation. 27. Our tax laws are: A. Political in nature. B. Civil in nature. C. Penal in nature. D. Social in nature. 28. Also known as tax administration A. Collection of taxes B. Levying of taxes C. Payment of taxes D. Incidence of taxation 29. Taxation is an inherent power because: A. It is the lifeblood of the government B. Protection and benefit theory C. It co-exist with the existence of the state D. It is exercise for the general welfare of the people

30. All are essential characteristics of a tax, EXCEPT: A. It is an enforced contribution B. It is generally unlimited in amount C. It is generally payable in money D. It is a proportionate burden...