TAX QUIZ 1 ANSWERS
ST. SCHOLASTICA’S COLLEGE
Manila
INCOME TAXATION
Quiz 1 (nonBSA)
2nd Semester SY 2014-2015
Name: _________________________Section__________ Score/Average: ______ Date: ________
A. TRUE OR FALSE: Write T if the statement is True or F if the statement if false:
F_____ 1. The power of taxation is absolute because it is the strongest of all power of the government
T_____ 2. The power of taxation can be exercised without limitation because its scope is unlimited.
F_____ 3. Uniformity and equity in taxation means that payment of taxes shall be more or less the same.
F_____ 4. Theoretical justice means tax laws must be capable of convenient, just and effective administration.
T_____ 5. A tax assessment could be done only after a tax return has been filed.
T_____ 6. Assessment protest of the taxpayer should be completely complied with the submission of pertinent documents to support the taxpayer’s claim.
F_____ 7. There is no prohibition of double taxation in the Philippines.
T_____ 8. Taxation, like police power is restricted by the due process clause of the Constitution.
F_____ 9. There is no imposition of amount in police power.
F_____ 10. Eminent domain and police power can effectively be performed even without taxation.
F_____ 11. Since tax is a liability, it is therefore considered as a debt. Hence, no person may be imprisoned for non-payment of tax.
F_____ 12. The situs for occupation is the place where occupation is pursued even if the criterion for nationality is given.
F_____ 13. The president has the full power to exempt any person from taxation.
F_____ 14. Tax laws are given retroactive effect.
F_____ 15. Police power and eminent domain may defeat the constitutional rights of a person.
F_____ 16. Taxation refers to the inherent power of the state to exact a proportional enforced contribution upon persons only.
F_____ 17. One of the purposes of taxation is to raise revenue for the use of the President of
Manila
INCOME TAXATION
Quiz 1 (nonBSA)
2nd Semester SY 2014-2015
Name: _________________________Section__________ Score/Average: ______ Date: ________
A. TRUE OR FALSE: Write T if the statement is True or F if the statement if false:
F_____ 1. The power of taxation is absolute because it is the strongest of all power of the government
T_____ 2. The power of taxation can be exercised without limitation because its scope is unlimited.
F_____ 3. Uniformity and equity in taxation means that payment of taxes shall be more or less the same.
F_____ 4. Theoretical justice means tax laws must be capable of convenient, just and effective administration.
T_____ 5. A tax assessment could be done only after a tax return has been filed.
T_____ 6. Assessment protest of the taxpayer should be completely complied with the submission of pertinent documents to support the taxpayer’s claim.
F_____ 7. There is no prohibition of double taxation in the Philippines.
T_____ 8. Taxation, like police power is restricted by the due process clause of the Constitution.
F_____ 9. There is no imposition of amount in police power.
F_____ 10. Eminent domain and police power can effectively be performed even without taxation.
F_____ 11. Since tax is a liability, it is therefore considered as a debt. Hence, no person may be imprisoned for non-payment of tax.
F_____ 12. The situs for occupation is the place where occupation is pursued even if the criterion for nationality is given.
F_____ 13. The president has the full power to exempt any person from taxation.
F_____ 14. Tax laws are given retroactive effect.
F_____ 15. Police power and eminent domain may defeat the constitutional rights of a person.
F_____ 16. Taxation refers to the inherent power of the state to exact a proportional enforced contribution upon persons only.
F_____ 17. One of the purposes of taxation is to raise revenue for the use of the President of