Which of the following statements is correct?

Which theory in taxation states that without taxes, a government would be paralyzed for lack of power to activate and operate it, resulting in its destruction?

Which of the following statement is incorrect?

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?

On theoretical basis of taxation, which of the following statements is true?

Statement 1: The distinction of a tax from permit or license fee is that a tax is imposed for regulation. Statement 2: Non-payment of tax does not necessarily render a business illegal.

The primary purpose of taxation is to raise revenue for the support of the government. However, taxation is often employed as a devise for regulation by means of which, certain effects or conditions envisioned by the government may be achieved such as:

Incidence of taxation means

The actual effort exerted by the government to effect the exaction of what is due from the taxpayer is known as

Statement 1: Symbiotic relation is the reason why the government would impose taxes on the income of resident citizens derived from sources outside the Philippines. Statement 2: Jurisdiction is the reason why citizens must provide support to the state so the latter could continue to give protection.

A law was passed by Congress which granted tax amnesty to those who have not paid income taxes for a certain year and at the same time providing for the refund of taxes to those who have already paid them. The law is:

Congress passed a new law imposing taxes on income earned out of particular activity that was not previously taxed. The law, however, taxed incomes already earned within the fiscal year when the law took effect. Is the law valid?

Due to an uncertainty whether or not a new tax law is applicable to printing companies, ABC Printers submitted a legal query to the BIR on that issue. The BIR issued a ruling that printing companies are not covered by the new law. Relying on this ruling, ABC Printers did not pay the said tax. Subsequently however, the BIR reversed the ruling and issued a new one stating that the tax covers printing companies. Could the BIR assess ABC Printers for back taxes corresponding to the years before the new ruling?

The Constitution requires that all revenue bills shall originate "exclusively". from the House of Representatives. Assume that in 2014, Congressman Uro proposed an expansion of the coverage of the value added tax to be known as e-vat law. The proposed bill was approved by the House of Representatives later that year. However, the EVAT version of the Senate became the EVAT law. 14. Which of the following statements will justify the enacted EVAT law? I. The Constitution simply means that the initiative for filing revenue, tariff or tax bills must come from the House of Representatives on the theory that, elected as they are from the districts, the Members of the House can be expected to be more sensitive to the local needs and problems. II.It is not the law but the revenue bill which is required by the Constitution to "originate exclusively" in the House of Representatives because a bill originating in the House may undergo such extensive changes in the Senate that the result may be a rewriting of the whole, and a distinct bill may be produced.

The Constitution requires that all revenue bills shall originate "exclusively". from the House of Representatives. Assume that in 2014, Congressman Uro proposed an expansion of the coverage of the value added tax to be known as e-vat law. The proposed bill was approved by the House of Representatives later that year. However, the EVAT version of the Senate became the EVAT law. 15. Assuming Senator Bobadilla filed in the Senate a substitute e-vat bill "in anticipation" of its receipt of the bill from the House. The proposal is totally different from the version of the lower house. Which of the following statements will justify the filing of a substitute bill by Honorable Senator Bobadilla? 1.To insist that a revenue statute not only the bill which initiated the legislative process culminating in the enactment of the law - must substantially be the same as the House bill would be to deny the Senate's power not only to "concur with amendments" but also to "propose amendment." II.It would be to violate the coequality of legislative power of the two houses of Congress and in fact make the House superior to the Senate. Given the power of the Senate to propose amendments, it can propose its own version even with respect to bills which are required by the Constitution to originate in the House. III.Filing in the Senate of a substitute bill in anticipation of its receipt of the bill from the House is not prohibited under the Constitution, so long as the action by the Senate as a body is withheld pending receipt of the House bill.

Being legislative in nature, the power to tax may not be delegated, except:

As to scope of legislative power to tax, which of the following is correct?

Statement 1: The aspects of taxation are shared by the legislative and executive branches of the government. Statement 2: Taxes should be prospective and should not be given retroactive effect because they are burdens.

The power of taxation is basically legislative in character. Which of the following is a legislative function?

The following are the aspects of taxation 1- Levy or imposition of the tax on persons, property or excises II- Collection of taxes already levied III- Sufficiency of governments sources to satisfy its expenditure

Which of the following is incorrect?

Which of the following statement is correct

Statement 1: Inherent powers of the State exist independent of the constitution. Statement 2: The taxing power of the local government units precede from a constitutional grant.

The following are the characteristics of the State's power to tax, except

Levying of local government taxes may be exercised by: a. The local executive only b. The legislative branch of the local government only c. The local executive and the legislative branch of the local government unit d. Neither the local executive nor the legislative branch of the local government can exercise the power.

Where does taxing power of the provinces, municipalities and cities precede from?

Statement 1: Eminent domain may raise money for the government. Statement 2: Barrios, barangays, municipalities/cities and provinces may collect taxes from its inhabitants.

The following are the nature of taxation, except

"The power to tax involves power to destroy" means:

There can be no tax unless there is a law imposing the tax is consistent with the doctrine of

"The tax should be based on taxpayer's ability to pay". In relation to this, which of the following is not correct?

Rule of "No estoppel against the government" means:

Progressivity of taxation is also mandated in the Constitution.. Statement 1: Our income tax system is one good example of such progressivity because it is built on the principle of the taxpayer's ability to pay. Statement 2: Taxation is progressive when their rate goes up depending on the resources of the person affected.

One of the characteristics of our internal revenue laws is that they are

Which of the following distinguishes tax from license fee

The least source of tax laws:

Statement 1: A revenue regulation must not be contrary to the provision of the law that it implements. Statement 2: A revenue regulation cannot expand the provision of the law that it implements by imposing a penalty when the law that authorizes the revenue regulation does not impose a penalty.

In every case of doubt, tax statutes are construed

In every case of doubt, tax exemptions are construed

Which of the following statements is correct? l. A tax cannot be imposed without clear and express words for that purpose. II. The provisions of a taxing act are not to be extended by implication. lll. If the law is repealed, taxes assessed before repeal of the law may no longer be collected. IV. Tax law is ex post facto in application.

Which of the following factors are determinants to the "Situs" of taxation? l. Nature, kind, or classification of the tax being imposed. II. Subject matter of the tax (person, property, rights or activity) lll. Citizenship of the taxpayer IV. Residence of the taxpayer V. Place of the excise, privilege, business or occupation VI. Source of the income subject to tax

Tax of a fix amount imposed among all persons residing within a specified territory without regards to their property or occupation they may be engage

Tax of fixed proportion of the amount or value of the property with respect to which the tax assessed

Tax base on a fix percentage of the amount of property, income or other basis to be taxed

Which of the following is a characteristic of taxation which distinguishes it from police power and eminent domain?

The following are basic principles of sound tax system l. It should be capable of being effectively enforced II. It must be progressive lll. Sources of revenue must be sufficient to meet government expenditures, and other public needs IV. It should be exercised to promote public welfare

The sources of revenue should be sufficient to meet the demands, of public expenditures. This refers to

The tax should be imposed proportionate to the taxpayer ability to pay

The tax law must be capable of convenient just and effective administration

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 of its inherent power to tax.

“Equality in taxation" means: l. Progressive system of taxation shall be applied. II. The tax laws and their application must be fair, just, reasonable and proportionate to one's ability to pay. lll. The tax laws shall give emphasis on direct rather than indirect taxes or on the ability-to-pay principle of taxation.

Which of the following statements correctly described "Equal protection" clause of the Constitution regarding the government's power to tax?

Which of the following restrictions on the power of taxation recognizes that the country's tax laws shall not be applied to the property of foreign government?

This is an inherent limitation on the power of taxation.

Exemption from tax is a privilege, which is being looked upon by law with disfavor because everyone should be sharing the burden of taxation. On account of this view, exemption from tax is construed strictly against the taxpayer, except in certain situation like:

Tax exemption is made different from tax amnesty:

Statement 1: Tax exemption applies only to government entities that exercise proprietary functions. Statement 2: All government entities regardless of their functions are exempted from taxes because it would be impractical for the government to be taxing itself

Which of the following statement correctly described the tax exemption of the government? l. The State cannot be taxed without its consent, otherwise, such is derogation to its sovereignty. II. Tax exemption applies only to government entities through which the government immediately and directly exercises its governmental functions like the Department of Justice, Department of Foreign Affairs, Philippine National Police, and the like. lll. Government agencies performing governmental functions are exempt from tax unless expressly taxed, while those performing proprietary functions are subject to tax unless expressly exempted.

Which of the following is to be regarded as tax minimization through legal means?

Which of the following is correct?

Statement 1: An attempt to minimize one's tax constitute fraud, taxpayer may diminish his liability by any means, which the law permits. Statement 2: To avoid is legal but to evade is illegal. The legal rights of a taxpayer to decrease the amount of what otherwise would be his taxes, altogether avoid them, by means which the law permits, cannot be doubted.

Which of the following is an element of double taxation? l. Same kind of tax II. Same subject matter lll. Same taxable period IV. Same taxing authority

Double taxation in its general sense means taxing the same subject twice during the same taxing period. In this sense, double taxation

Statement 1: There can be double taxation where the state merely imposes tax on every separate and distinct business in which a person is engaged. Statement 2: There is no objectionable double taxation if the tenements in the city are subjects to real estate tax while the business of leasing said property are also subject to real dealer's tax.

Ligaya Educational Foundation, Inc., a stock educational institution organized for profit, decided to lease for commercial use a 1,500 sq. m. portion of its school. The school actually, directly, and exclusively used the rents for the maintenance of its school buildings, including payment of janitorial services. Is the leased portion subject to real property tax?