Taxation 1

100問 • 2年前

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All of the following are inherent powers of the government, except:

Anti-terrorism

Statement 1: Inherent powers arise from a grant of the Constitution. Statement 2: Without the Constitution, the inherent powers of the government cannot be exercised.

Both statements are not true

The inherent powers of the government are primarily in character.

Legislative

The Philippine government recently passed RA No. 14023, otherwise known as Bardagulan to Heal as One Act. which penalized, among others, violation of community quarantine rules in light of the prevailing pandemic. This is an example of the exercise of the government of which inherent power?

Police Power

Which of the following inherent powers of the government has the most tangible equivalent compensation?

Eminent Domain

Eminent domain and police power:

Both do not involve the taking of money.

Eminent domain:

Is the power to take private property for public purpose after payment of just compensation.

Which of the following is an example of the State's exercise of police power?

Congress's prohibition of illegally copying pirated movies.

Which of the following doctrine or theory is called the "Doctrine of Symbiotic Relationship"?

Benefits-received theory

Which of the following theory justifies taxes being a preferred credit?

Lifeblood Doctrine

The Marshall doctrine justifies:

The use of taxation as an implement of police power.

The benefits received theory:

Is conclusive upon taxpayers and cannot be disproved.

13. All of the following are characteristics of taxation, except:

Compliance to taxation is voluntary and optional on the part of the taxpayers

Tax evasion is:

Also known as tax dodging, and is the illegal way of not paying taxes.

When the law itself provides for non-payment of taxes, such tax escape is known as:

Tax holiday

Withholding is:

A method by which the government collect taxes in advance.

Statement 1: As a method of collection, withholding helps improve the government's cash flows. Statement 2: Withholding of taxes is implemented pursuant to the principle of a sound tax system known as theoretical justice.

Only Statement 1 is true.

Substituted filing of income tax returns is a manifestation of which principle of a sound tax system?

Administrative feasibility

Taxes must be proportionate. This means that:

The tax to be imposed must be based on the ability of the taxpayer to pay.

Statement 1: The Constitution prohibits that taxes must be paid in any other form than money. Statement 2: The Bureau of Internal Revenue may accept real property as a way of voluntary compliance of one's tax obligations.

Both statements are not true.

Which stage of taxation will the legislative department be involved with?

Levy

The House of Representatives is composed of 300 district and party-list representatives. 200 attended the session dated June 5, 2020. On that particular session, House Bill No. 3902, which grants tax exemption for beautiful people, was voted upon. How many votes are required to pass the bill?

151 votes

House Bill No. 3902 was transmitted to the Senate and was passed accordingly. The Bill was submitted to President Turtle for his signature on August 1, 2020. On September 5, 2020, the President stated on a media interview that he does not intend to sign the bill into law that is why he is not yet acting on the bill. What is the status of House Bill No. 3902?

The bill has automatically lapsed into law after 30 days.

All of the following statements are true regarding the legislative branch of the government, except:

The branch of the government in charge with the collection of taxes.

When the House and Senate version of a tax bill has difference, what/who will reconcile the differences?

The Bicameral Conference Committee

Statement 1: A revenue bill must originate from the House of Representatives. Statement 2: A bill granting tax exemption must originate from the Senate.

Only Statement 1 is true.

Which of the following is the effect of the principle of international comity in taxation?

Foreign governments cannot collect taxes from the Philippine government.

Statement 1: Income of religions from their proprietary activities are exempted from taxes. Statement 2: Due to the separation of Church and State, taxes cannot be used for the establishment of a cathedral.

Only Statement 2 is true.

Statement 1: Under the non-establishment clause, the government cannot support any religion. Statement 2: Taxes may be used to establish a park in honor of a saint or a figure.

Only Statement 1 is true.

Statement 1: The power to impose tariffs is exercised by the President, not by the Congress. Statement 2: The power to tax can never be delegated to local government units.

Only Statement 1 is true.

Statement 1: Substantive due process provides that there must be notice and hearing before the government acts. Statement 2: The equality principle in taxation provides that the tax liabilities of all taxpayers must be equal.

Both statements are not true.

Which of the following statements is true?

There is no imprisonment for non-payment of taxes, but there is imprisonment for non-payment of debt.

The Chinese government was able to earn income in its rental of spaces to businesses in the Philippines. The Bureau of Internal Revenue is now collecting the Chinese government of its deficiency income taxes. What doctrine or principle should the Chinese government invoke or use to avoid the payment of taxes?

International comity

Statement 1: The Constitution provides that the Congress must enact a regressive system of taxation. Statement 2: Due process in taxation is observed when taxes are enacted to favor the poor.

Both statements are not true.

Which stage of taxation is being carried out by the Executive Department?

Assessment/Collection

Who heads the Executive Department of the Government?

The President

Who heads the Bureau of Internal Revenue?

The Commissioner of Internal Revenue

Who is the current BIR Commissioner (As of May 2021)?

Caesar Dulay

The Bureau of Internal Revenue is under which department of the Executive Branch of the government?

Department of Finance

All of the following are major Divisions of the BIR, except:

Inventory Systems Group

Section 244 of the Tax Code provides that shall promulgate all needful rules and regulations for the effective enforcement of the provisions of NIRC.

The Secretary of Finance, upon recommendation of Commissioner of Internal Revenue

Which of the following issuance is signed by the Secretary of Finance?

Revenue Regulations (RR)

A BIR Ruling may be classified as an ____ of tax laws.

Administrative Interpretation

Statement 1: The CIR has the power to interpret tax laws and decide tax cases. Statement 2: The CIR has the power to obtain information and to summon/examine and take testimony of persons.

Both statements are true.

Which of the following statements is true?

The Bureau of Internal Revenue does not have a lawmaking power, but it is able to promulgate rules within limits provided by law through Revenue Regulations.

What are the grounds for BIR to terminate the taxable period of a taxpayer?

All of the above

For purposes of real property valuation, The CIR can divide the Philippines into:

Zones

The valuation of the CIR of real properties is called:

Zonal value

The CIR may inquire into bank deposits of the following, except:

any taxpayer who has not signed a waiver of the secrecy of bank deposits but is before the Senate for an impeachment inquiry or with a pending case before the courts for bribery or dereliction of duty

When the CIR has received a request from a foreign tax authority of a request for information relating to a specific taxpayer's bank account, the CIR shall confirm receipt of the request within a period of:

60 days from the receipt of the CIR of the request.

All of the following are criteria used by the CIR to accredit tax agents, except:

Reputation as a taxpayer

Which of the following inherent limitations of the power of taxation is violated by the imposition of tax on the importation of the head of states and other diplomatic or consular representatives of other countries?

International comity

Which of the following constitutional rights is mainly violated by a tax law enacted for whereby its proceeds wil be used to rehabilitate a private corporation under financial distress?

Right to due process

What is the nature of taxation power of local government units such as province, city, municipality and barangay?

Constitutionally delegated power

In this type of tax, non-payment is constitutionally exempted from imprisonment.

Poll tax

Land, building and improvement actually, directly and exclusively used for educational purposes of which educational institutions are exempted from real property tax?

Both a and b

Revenues actually, directly and exclusive used for educational purposes of which educational institutions are exempted from income tax?

Nonstock nonprofit educational institutions

Which type of double taxation is expressly pronibited by the 1987 Constitution of the Republic of the Philippines?

d. Neither a nor b

Which of the following inherent powers of the state is inferior to constitutional right of non-impairment of obligation of contracts?

Power of taxation

Which of the following taxes is properly classified as indirect tax?

Value added tax

Which of the following taxes is a personal tax or a tax imposed on a person?

Real property tax

What type of veto may be exercised by the President over tax bills?

Both of them

Who may be authorized through a law by the Congress to fix within specified limits, and subject to such limitations and restrictions as it may impose, tariff rates, import and export quotas, tonnage and wharfage dues, and other duties or imposts within the framework of the national development program of the Government?

President of the Republic of the Philippines

Which of the following real properties is subject to real property tax?

Profit cemetery

In which types of taxes are the local government units entitled to just share, as determined by law, and shall be automatically released to them?

All national taxes

What is the required vote for the passage of a law granting tax exemption?

Concurrence of at least majority of all the Members of the Congress

Which of the following agencies of the government may exercise the law-making power of taxation?

Neither of them

The Congress, by law, is not constitutionally allowed to deprive appellate jurisdiction of which court regarding the constitutionality of a tax law?

Supreme Court

Which version of tax bill may be passed into a tax law?

Either of them

Which of the following is allowed to be subjected to legal compensation?

Debts

This principle means that taxes are what we pay for a civilized society.

Doctrine of symbiotic relationship

Which of the following is not an inherent limitation of power of taxation?

Equal protection clause

Under Article VI Section 24 of the 1987 Philippine Constitution, where shall revenue or tariff bills originate exclusively?

House of Representatives of the Philippine

Which of the following is not a basic principle of a sound tax system?

Lifeblood doctrine

In case of doubt of statute imposing a tax, how shall the ambiguity be resolved by the court of law?

It shall be construed strictly against the government and liberally in favor of the taxpayers.

What is the nature of tax laws?

It is civil in nature.

Which of the following statements is incorrect?

Both of them

Which of the following is classified as a local tax?

Professional tax

Which of the following is a characteristic of tax?

It is not subject to legal compensation.

What is the primary purpose of taxation power?

To raise revenues for the expenses of the state.

Which of the following is not a characteristic of a tax?

It is imposed outside the state's territory

It refers to the process of minimizing tax through means which are legal and not prohibited by law.

Tax avoidance

Subject to inherent and constitutional limitations, the following are the general characteristics of power of taxation, except

Limited

In which inherent power of the state will the affected citizen receive a direct benefit?

Power of eminent domain

It refers to a type of tax imposed on the privilege of a person.

Excise tax

Under the 1987 Philippine Constitution, which has the power to create its own sources of revenues and to levy taxes, fees, and charges subject to such guidelines and limitations as the Congress may provide?

Each local government unit

Which of the following statements is false?

The Senate can neither propose nor concur with amendments on revenue or tariff bills.

What is the proper classification of money collected or any tax levied for the Congress for a special purpose?

It shall be treated as a special fund and paid out for such purpose only.

What is the rationale behind the constitutionally delegated taxation power of local government unit?

To promote local autonomy

This theory means that the state cannot exist without the government.

Necessity theory

As a general rule, which of the following shall not be given retroactive application?

Tax laws imposing business tax

Which of the following is not considered an inherent power of the state?

Military Power

Which of the following government agencies may exercise the law-making power of taxation?

Local government units

Who has the to veto the Taxation Bills passed by the Congress?

President

Which government agency has the power to declare a tax law unconstitutional?

Supreme Court

Which of the following is not a tax mechanism to minimize the impact of double taxation?

Tax levy

Which of the following is an inherent limitation on the power of taxation?

International comity

Which of the following is not a requisite of valid classification to justify a reasonable discrimination?

It must be applicable to present conditions only but not future ones.

What is the tax mechanism granted by law to VAT-registered taxpayers regarding their input VAT?

Tax credit

100

This principle means that only taxpayers directly affected by imposition of tax law shall be allowed to assail its constitutionality.

Legal standing or Locus Standi

FAR Quizzers For Post Test And Term Examination

Mark Anthony Germono · 24問 · 1年前

FAR Quizzers For Post Test And Term Examination