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COLEGIO DE DAGUPAN

Arellano Street, Dagupan City


School of Business and Accountancy

INCOME TAXATION
Summer, AY 2017-2018
Quiz No. 1

Encircle the letter of the BEST answer. No erasures on final answers.

1.It is the government’s duty to give taxpayers general advantages and protection in exchange for the
contributions that they have made. Which principle of taxation is described in this situation?
a. Benefit –received principle
b. Theoretical justice
c. Fiscal adequacy
d. Life blood theory

2.Which of these is a fee imposed on the right to exercise a professional practice or privilege?
a. Toll
b. Tax
c. License
d. Tariff

3.This type of withholding income is applicable for the compensation and passive incomes.
a. Final tax
b. Deductible tax
c. Creditable tax
d. Fiscal tax

4. The use of illegal or fraudulent means to avoid or defeat the payment of tax.
a. Exemption
b. Avoidance
c. Shifting
d. Evasion

5. In every case of doubt, tax exemptions are construed


a. Strictly against the government and the taxpayer.
b. Liberally in favor of the government and the taxpayer.
c. Strictly against the government and liberally in favor of the taxpayer.
d. Liberally in favor of the government and strictly against the taxpayer.

6. This power is superior to the non-impairment clause and is broader in application because it is a
power to make and implement laws.
a. Power of Taxation
b. Power of Eminent Domain
c. Power of Recall
d. Police Power

7. The power of taxation is exercised by


a. The President
b. Bureau of Internal Revenue
c. The Supreme Court
d. Congress

8. Which tax principle is described in the statement “ the more income earned by the taxpayer, the
more tax he has to pay.”
a. Fiscal Adequacy
b. Administrative feasibility
c. Theoretical justice
d. Inherent in sovereignty

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9. Which of the following may not raise money for the government?
a. Power of taxation
b. Eminent Domain
c. Police power
d. License fee

10. No person shall be imprisoned for debt or non-payment of poll tax. This is a(an)
a. Inherent limitation
b. International limitation
c. Constitutional limitation
d. Territorial limitation

11. A charge imposed on land for special benefits derived resulting from public improvements.
a. Tax
b. License
c. Toll
d. Special assessment

12. Which of the following statements is not correct?


a. An individual citizens of the Philippines who is working and deriving income from abroad as an
overseas contract worker is taxable on income from sources within and without the Philippines.
b. A seaman who is a citizen of the Philippines and who receives compensation for services rendered
abroad as a member of the complement of vessel engaged exclusively in international trade shall be
treated as a resident citizen.
c. A non- resident citizen who is not engaged in business in the Philippines is treated as non-resident
alien who is not engaged in business in the Philippines
d. An alien individual, whether a resident or not of the Philippines, is taxable only on income derived
from sources in the Philippines

13.A citizen of the Phils. who works and derives income from abroad is a resident if he stayed outside
the Phils.
a. For less than 180 days
b. For more than 180 days
c. For 183 days or more
d. For less 183 days

14. A tax must be imposed for public purpose. Which of the following is not a public purpose?
a. National defense
b. Public education
c. Improvement of the sugar and coconut industries.
d. Improvement of a subdivision road.

15. It is the privilege of not being imposed a financial obligation to which others are subject.
a. Tax incentive
b. Tax exemption
c. Tax amnesty
d. Tax credit

16. The power to acquire private property upon payment of just compensation for public purpose
a. Power of taxation
b. Power of imminent domain
c. Police power
d. Power of recall

17. The tax imposed should be proportionate to the taxpayer’s ability to pay.
a. Fiscal adequacy
b. Administrative feasibility
c. Equality or theoretical justice
d. Intellectual sensitivity

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18. The sources of revenue as a whole, should be sufficient to meet the demands of public
expenditures.
a. Fiscal adequacy
b. Administrative feasibility
c. Equality or theoretical justice
d. Intellectual sensitivity

19. The tax laws must be capable of convenient, just and effective administration.
a. Fiscal adequacy
b. Administrative feasibility
c. Equality or theoretical justice
d. Intellectual sensitivity

20. Persons or things belonging to the same class shall be taxed at the same rate.
a. ASimplicity in taxation
b. C.Equality in taxation
c. B.Reciprocity in taxation
d. D.Uniformity in taxation

21. The tax should be proportional to the relative value of the property to be taxed.
a. ASimplicity in taxation
b. C.Equality in taxation
c. B.Reciprocity in taxation
d. D.Uniformity in taxation

22. It literally means “place of taxation”; the country that has the power and jurisdiction to levy and
collect the tax.
a. Basis of taxation
b. Scope of taxation
c. Situs of taxation
d. Theory of taxation

23. An escape from taxation where the tax burden is transferred by the one on whom the tax is
imposed or assessed to another.
a. Shifting
b. Transformation
c. Exemption
d. Capitalization

24. Tax of a fixed amount imposed upon all persons residing within a specified territory without
regard to their property or occupation they may be engaged.
a. Personal, poll or capitation
b. Excise
c. Property
d. Regressive

25. Which of the following statements is not correct?


a. Taxes may be imposed to raise revenues or to provide disincentives to certain activities within the
state;
b. The state can have the power of taxation even if the Constitution does not expressly give it the
power to tax.
c. For the exercise of the power of taxation, the state can tax anything at any time.
d. The provisions of taxation in the Philippine Constitution are grants of power and not limitations on
taxing powers.

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