[Excercise 1-2] IDENTIFICATION Flashcards
The City of Manila passed an ordinance imposing an annual fee of P500 to be paid by every attendant or helper of a massage clinic.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
ANSWER: D. License fee
The Congress passed a law imposing a tax on the manufacturing of sugar by sugar centrals and another tax on owners of land planted with sugarcane. The collections from said taxes were to accrue to a special fund to be used exclusively for the rehabilitation of the sugar industry.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
ANSWER: F. Regulatory tax
Is a Filipino citizen who resides abroad and whose properties are outside the Philippines subject to the taxing power of the government?
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
ANSWER: I. Territoriality
A law granted tax amnesty to those who had not paid income taxes for a certain year. Those who had paid their income taxes for the said year assailed the law as class legislation since the Executive Order did not provide for the refund of taxes to those who had already paid them.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
ANSWER: J. Equal protection of law
The Sangguniang Bayan of Taal, Batangas, passed an ordinance that reads: “An ordinance imposing upon Asis Candy Company or any other person or entity operating a candy factory within the municipality an annual tax of P1,000.” At the time the ordinance was approved, Asis Candy Company was the only candy factory operating in Taal.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
+ANSWER: J. Equal protection of law
“B,” who wishes to avoid the payment of taxes assessable on the transaction, was advised by his tax consultant to make it appear on the deed of sale that the selling price was only P200,000, although it was actually P300,000.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
ANSWER: B. Tax evasion
YMCA, a “welfare, educational, and charitable non-profit corporation,” leased its facilities to small shop owners, restaurants, and canteen operators, and collected parking fees. YMCA contends that its rental income is not subject to tax.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
ANSWER: E. Tax exemption
Taxes are a grant of the people who are taxed, and the grant must be made by the immediate representatives of the people. And where the people have laid the power, there it must remain and be exercised.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
ANSWER: H. Legislative in character
The tax ordinance enacted by the Municipal Board of Manila was assailed as not being a “tax ordinance” because the imposition of rentals, permit fees, tolls, and other fees is not strictly a taxing power but a revenue-raising function.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
ANSWER: C. Primary purpose of taxation
The VAT law is principally aimed at rationalizing the system of taxes on goods and services and simplifying tax administration to enable the country to attain economic recovery.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
ANSWER: M. Administrative feasibility
PD 1987, according to the Supreme Court, was imposed primarily for answering the need for regulating the video industry, particularly because of rampant film piracy, flagrant violation of intellectual property rights, and the proliferation of pornographic videotapes. Hence, while the direct beneficiary of the said decree is the movie industry, the citizens are held to be its indirect beneficiaries.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
ANSWER: K. Public purpose
Twelve corporations engaged in the motion picture business contested the validity of Ordinance No. 2958 of the City of Manila, which reads as follows: “An ordinance imposing a fee on the price of every admission ticket sold by cinematographers, etc.” Appellants pointed out that the ordinance in question does not tax many other kinds of amusements, such as race tracks, cockpits, cabarets, concert halls, circuses, and other places of amusement.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
++ANSWER: J. Equal protection of law
A man may perform an act that he honestly believes to be sufficient to exempt him from taxes. He does not incur fraud thereby, even if the act is later found to be insufficient.
A. Tax avoidance
B. Tax evasion
C. Primary purpose of taxation
D. License fee
E. Tax exemption
F. Regulatory tax
G. Taxpayer’s suit
H. Legislative in character
I. Territoriality
J. Equal protection of law
K. Public purpose
L. Doctrine of symbiotic relationship
M. Administrative feasibility
A. Tax avoidance
