Chapter 1 - Introduction to Tax

Question 1

The Point at which tax is levied is also called

A. Impact of Taxation
B. Situs of Taxation
C. Incidence of Taxation
D. Assessment

Answer 1

A. Impact of Taxation

Question 2

Which of the following inappropriately describes the nature of taxation?

A. Inherent in sovereignty
B. Essentially a legislative function
C. Subject to inherent and constitutional Limitation
D. Generally for public purpose

Answer 2

D. Generally for public purpose

Question 3

Which is correct?

A. Tax condonation is general pardon granted by the government
B. The BIR has five deputy commissioners
C. The government can still collect tax in disregard of constitutional limitation because taxes are the lifeblood of the government
D. The President of the PH can change trariff or imposts without necessity of calling congress to pass a law for that purpose

Answer 3

D. The President of the PH can change trariff or imposts without necessity of calling congress to pass a law for that purpose

Question 4

Which is true?

A. The power to tax includes the power to exempt
B. The power to license includes power to tax

A. A only
B. B only
C. A and B
D. Neither A nor B

Answer 4

A.

Question 5

International double taxation can be mitigated by any of the following except

A. Providing allowance for tax credit
B. Provision of reciprocity provision in tax laws
C. Provision of tax exemptions
D. Entering into treaties to form regional trade blockage against the rest of the world

Answer 5

D. Entering into treaties to form regional trade blockage against the rest of the world

Question 6

Which is not an object of taxation?

A. Persons
B. Business
C. Transactions
D. Public Properties

Answer 6

D. Public Properties

Question 7

That courts cannot issue injunction against the government’s effort to collect taxes is justified by

A. The lifeblood doctrine
B. Imprescriptibility of taxes
C. The ability to pay theory
D. The doctrine of estoppel

Answer 7

A. The lifeblood doctrine