TAXATION ATTY.

MACMOD, CPA
Basic Principles of Taxation
LECTURE NOTES

BASIC PRINCIPLES OF MODERN TAXATION Courts cannot inquire into the wisdom of a taxing act.
A. Define Taxation Courts can only review the legality of the tax based on
1. As a state power: Taxation refers to the inherent the constitutional as well as inherent limitations and
power of a sovereign state acting through its other applicable laws.
legislature to impose a proportionate burden upon
persons, property rights or transaction to raise
revenue to support government expenditure and H. Sources of tax laws:
as a tool for general and economic welfare. 1.
2. As a process: Taxation refers to the act of 2.
imposing a tax by a sovereign state to raise 3.
revenue for government expenses. 4.
5.
B. What are the PURPOSES of taxation?
1. Primary purposes to raise funds for the expenses I. Construction and application of tax laws
of the government: (also called Revenue 1.
Purpose)
2. Secondary purpose: as a tool for general social
and economic welfare (also called 2.
Regulatory/sumptuary/Compensatory purpose)

C. Give the NATURE or CHARACTERISTICS of the
taxing power
1. It is inherent power of a sovereign state – being
inherent in sovereignty, the state has the power to
tax even if not expressly granted by the
constitution.
2. It is legislative in character – taxation in generally
exercised by the lawmaking body of a state.
3. It is subject to inherent and constitutional
limitations.
D. What is SCOPE of the power of taxation?
In the absence of inherent and constitutional
limitations, the power to tax is comprehensive &
unlimited. As a rule, the state thru the congress can
tax any thing at any time and at any amount.
1. Subject matter of the tax.
2. Situs of taxation.
3. Purpose of the tax.
4. Amount or rate of tax
5. Method of collection / Importance of Taxation
E. Where does the power of taxation proceed from?
It proceeds from the necessity of the existence of the
government, and since it exists for the People, it can
compel them to pay taxes.
J. What are the three inherent powers of the state?
1.
2.
3.
J-1. Give the similarities and distinctions of Taxation,
Police Power and Power of Eminent Domain.
Three inherent powers of a state:
1. Power of Taxation – refer to letter A
2. Power of Eminent Domain – it refers to the
inherent power of a sovereign state to take private
property for public use upon payment of a just
compensation.
3. Police Power – it refers to the inherent power of a
sovereign state to enact laws to promote public
health, public safety, public morals and the
common good.
SIMILARITIES:
1. They are indispensable to government existence.
2. They can exist independent of the constitution.
3. They are the means by which the state interferes
with private rights and properties.
4. They are generally exercised by the legislature.
5. They contemplate an equivalent compensation or
benefit.

F. What is the basis of taxation?

The reciprocal obligation of protection and support K. What are the forms of avoiding a tax (tax escape)?
between the state and its citizens. In Return for the 1.
protection provided by the state, the people pay taxes. 2.
Benefit-Protection Theory. 3.
4.
G. Power of judicial REVIEW/ROLE OF COURTS IN 5.
TAX CASES (CTA & SC)

The only thing that stands between a man and what he wants from life is often merely the Will to try it and the FAITH
to believe that it is possible. R. Devos

DISTINCTIONS:
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g. Exemption from taxation of non-stock, non-
Taxat Eminent Poli profit educational institutions and donations for
ion Domain ce Power educational purposes.
1. As to Imposed Imposed upon Imposed h. Concurrence by a majority of the members of
subject upon private upon Congress for passage of a law granting tax
persons, real persons, exemption.
property, properties property, i. The power of the President to veto a revenue
rights or rights or or tariff bill.
transaction transaction j. Non-impairment of the jurisdiction of Supreme
2. As to To raise To acquire For Court in tax cases.
purpose revenue for private regulation 3. Contractual limitations – these are restrictions
government property for and on the taxing power imposed by previously
expenses public control existing contracts entered into by the
use government with another party who may be
3. As to Generally Limited to the Limited to another state or its own citizens.
limitation unlimited fair the cost of
value of the license fee N. Give the steps/stages involved under taxation
expenses and other system.
of regulation property 1st : Imposition of taxes
control 2nd : Collection of taxes
4. As to act Taxpayers Private Enforcemen a. Assessment
involved pays taxes property is t of laws for b. Actual tax collection
taken for public c. Enforcement of tax laws/criminal prosecution for
public use welfare and wilful violation of tax laws
common 3rd: Payment of taxes
good
5. As to Protection & Person Protection & O. Define TAXES
benefits other receives a other Taxes are enforced proportional contributions levied by
receiv benefits from just benefits the state for the support of the government
ed by the the compensation from the
people government government
6. As to Inferior Superior Superior P. What are the essential characteristics, requisites
relationship or elements of a tax?
to non–
impairment Q. CLASSIFICATION of taxes
clause of 1. What are the kinds of taxes as to subject matter?
the a. Personal, poll or capitation tax – tax imposed on
constitut persons residing within a specific territory.
ion Example: Basic Community Tax
b. Property tax – tax imposed on property, whether
L. Enumerate and briefly define the real or personal.
principles/characteristics of a SOUND TAX SYSTEM Example: Real estate tax
1. c. Excise tax – tax imposed on the exercise of a right
2. or privilege. Also called “Privilege tax”
3. Example: Income tax, estate tax, donor’s tax, etc.,
4.
2. What are the kinds of taxes as to who bears the
M. What are the limitations on the power of burden?
taxation? a. Direct tax – tax imposed upon a person who is
1. Inherent limitations – those that restrict the power directly bound to pay it; tax which the taxpayer
of taxation even though not provided in the cannot shift to another.
constitution. Example: Income tax, estate tax, donor’s tax
a. Taxes must be for public purpose. b. Indirect tax – tax which forms part of the purchase
b. Exemption of government agencies and price; tax which the taxpayer can shift to another.
instrumentalities from taxation. Example: Excise tax on certain goods, other
c. Power to tax cannot be delegated to private percentage taxes, value added tax
persons or entities. 3. What are the kinds of taxes as to determination of
d. Tax laws do not apply to properties of foreign amount?
government. a. Specific tax – tax based on weight, number or
e. Tax laws should be applied within the territorial some other standards of weight or
jurisdiction of the state. measurement.
f. Double taxation should be avoided. Example: Excise tax on distilled spirits, wines,
2. Constitutional limitations – those that limit the cinematographic films
power of taxation as embodied in the constitution. b. Advalorem tax – tax imposed based on the value
a. Due process of law in taxation and equal of the taxable item.
protection of the laws. Example: Real estate tax
b. Rule on uniformity and equity in taxation. 4. What are the kinds of taxes as to purpose?
c. No imprisonment for non-payment of poll tax. a. General tax – tax imposed for general
d. Non-impairment of the obligation of contracts. purposes of the government.
e. No appropriation of public money for religious Example: Income tax, value added tax
purposes. b. Specific tax – tax imposed for a special
f. Exemption of religious, charitable, educational purpose or purposes.
entities, non-profit cemeteries and churches Example: Protective tariff and customs duties,
from property taxation. Special Educational Fund (SEF) Tax,

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Special Assessments Example: Corporate Income Tax, value added
5. What are the kinds of taxes as to jurisdiction/scope tax
or authority imposing tax? b. Progressive tax – the tax rate increases as the
a. National tax –tax imposed on a national and taxable amount or tax bracket increases.
for the national government. Example: Individual income tax, estate tax,
Example: National Internal Revenue taxes donor’s tax
b. Local tax – tax imposed on a local level for the c. Regressive tax – the tax rate decreases as the
support of local governments. taxable amount or tax bracket increases.
6. What are the kinds of taxes as to graduation or We have no regressive tax in the Philippines.
rate?
a. Proportional tax – the tax rate of which is fixed
or constant.

R. Tax distinguished from OTHER CHARGES and FEES

1. Differentiate tax from toll
TAX
a. Demand of sovereignty
b. Generally amount is unlimited
c. For the support of the government
d. May be imposed by the State only
TOLL
Demand of proprietorship
Amount is limited to the cost and
maintenance of public improvement.
For the use of another’s property
May be imposed by private individuals or entities

2. Differentiate tax from special assessment

TAX SPECIAL ASSESSMENT
a. Imposed on persons, property rights Levied only on lands
or transactions
b. For the support of the government Contribution to the cost of public improvement
c. Regular exaction Exceptional as to time and place

3. Differentiate tax from license fee

TAX LICENSE FEE
a. Imposed to raise revenue For regulation and control
b. Collected under the power Collected under the police power
of government
c. Generally amount is unlimited Limited to the necessary expenses of
regulation and control
d. Imposed on persons, property, Imposed on the exercise of a right or
rights or transaction privilege
e. Non-payment does not make the Non –payment makes the business illegal business illegal

4. Differentiate tax from penalty

TAX PENALTY
a. Imposed to raise revenue Imposed to regulate conduct
b. May be imposed by the May be imposed by the private entity
State only

5. Differentiate tax from custom’s duty

TAX CUSTOM’S DUTY
a. Imposed upon persons, property, Imposed on imported or
rights or transactions exported goods
b. It comprehends more than the It is also a tax
term custom’s duty

6. Differentiate tax from debt

TAX DEBT
a. Based on law Based on Contract
b. Not assignable Assignable
c. Payable in money Payable in kind or in money
d. Not subject to set-off Subject to set-off
e. Non-payment may result to No imprisonment (except when
imprisonment debt arises from crime)
f. Bears interest only if Interest depend upon the
delinquent stipulation of the parties.

7. Differentiate tax from tithe

TAX TITHE
a. Based on law Based on religious obligation
b. Rates vary fixed at 10% of one’s earning

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S. Tax Administration 22. a. One of the essential characteristics of a tax is it is unlimi
It is a system involving assessment, collection and in amount..
enforcement of taxes, including the execution of judgment b. A tax is generally unlimited because it is based on the ne
in all tax cases decided in favor of the BIR by the courts. of the state.
23. a. A License Fee is a charge imposed under the power of
T. Powers and duties of the BIR taxation.
1. Assessment and collection of all national internal revenue b. Special assessment is regular exaction.
taxes, fees and chargers 24. a. Imposition of taxes is the first step in stages of taxation.
2. Enforcement of all forfeitures, penalties and fines connectedb. Collection of taxes is a legislative act.
therewith 25. a. A state has the power to tax even if not granted by
3. Execution of judgement in all cases decided in its favor Constitution.
by
CTA and ordinary courts b. A state cannot exercise police power if not granted by
4. Give effect to and administer the supervisory and police Constitution.
power conferred to it by the NIRC or other laws. 26. a. There can only be a tax if there is a law imposing the tax.
b. Non delegation rule is absolute.
U. Official of the BIR 27. a. A tax is based on law while debt is based on contract.
The BIR shall have a chief to be known as Commissioner of b. A tax is also a custom’s duty.
internal revenue and four assistant chiefs to be known as 28. a. A person cannot be imprisoned for non-payment of a tax.
Deputy Commissioners. b. A tax may be passed violating uniformity of taxation.
29. a. The RDO is known as the alter ego of the BIR Commission
I. GENERAL PRINCIPLES b./ The BIR Commissioner is directly under the Presiden
EXERCISES Office.
A. Identification 30. a. Provisions in the Philippine Constitution on Taxation
_________1. The overall administrative and judicial machinery grants in of power.
the determination and collection of taxes. b. Due process of law in taxation in the Constitution is a gr
_________2. The laws which enumerate the national taxes and of itspower.
collection or enforcement. 31. a. An excise tax is also called privilege tax.
_________3. A system where the tax increases as the income b. of A tax which is neither personal or property is an excise tax
the taxpayer increases. 32. a. The power or jurisdiction of court of tax appeals over
_________4. Any income derived by the government whether cases cannot be impaired.
from tax or other sources. b. Equal protection clause is a direct limitation on the power
_________5. Limitations on the power of taxation not found in the taxation.
constitution. 33. a. Taxation without representation is tyranny.
_________6. Under this specific limitation, properties of foreign b. In the exercise of taxation, the state can tax anything
government are exempted from taxation. anytime and at any amount.
_________7. The theory that justifies the necessity of taxation.34. a. Taxation and power of Eminent Domain may be exerci
simultaneously.
_________8. The theory that emphasizes the relationship between b. Taxation and Police Power may be exercised simultaneous
state and its inhabitants. 35. a. All of our tax laws are statutory laws.
_________9. The theory under the canons of taxation which b. The non-impairment clause is a statutory law on taxation.
emphasizes on the economic 36. a. Non-payment of tax makes the business illegal.
aspect of taxation.
_________10. It also means characteristics of a sound taxation b. The non-payment of license fee makes the business illegal.
system. 37. a. Margin fee is a tax.
_________11. It means taxes should be based on the taxpayer’s b. Custom’s duty is a tax.
ability to pay and benefits received. 38. a. Territoriality is one of the constitutional limitations on
_________12. It means taxable items of the same class should power be of taxation.
taxed at the same rate. b. International comity is an inherent limitation in taxation.
39.
_________13. Refers to the taxes imposed by the legislature other a. Taxes may be used for sectarian purposes also if allowed
than duties on imports and exports. an ordinance.
_________14. It refers to the National Internal Revenue Code. b. The President can refuse to implement a tax law if it appe
_________15. A taxation system wherein a taxpayer is not entitled to be unconstitutional.
to claim any deduction.
_________16. A principle which prohibits the delegation of a 40. a. There can be double taxation in the Philippines.
taxing
power which has already been delegated. b. Inherent limitations prevail over constitutional ones.
_________ 17. A form of tax escape by transferring the burden a.
41. ofA progressive system of taxation means a tax structure wh
taxation to another. the tax base decreases as the tax rate increases.
_________ 18. A form of tax escape through illegal means. b. Tax exemption is a grant of immunity to a particular taxpa
_________ 19. A form of tax escape through permissible or legal from tax where others are obliged to pay.
means. 42. a. Tax avoidance is a form of tax escape that is illegal.
_________ 20. A taxation system wherein all income of a taxpayer b. Tax evasion is not punishable.
are added together less related deductions 43.and
a. Taxation includes the power to destroy always.
subject to only one or single rate. b. Taxation can modify an existing contract.
44. a. A tax may be subjected to set-off or compensation.
True or False: In each of the following, write: b. A tax ordinarily includes interest.
A. If only the first statement is correct. 45. a. A tax bill normally embraces more than one subject.
B. If only the second statement is correct. b. Tax bills may come from either Senate or Lower House
C. If both statements are correct. certified by the President.
D. If both statements are incorrect. C. Multiple Choice: In each of the following, choose the be
answer.
21. a. A person may refuse to pay a tax on the ground that he are characteristics of the power of taxation, EXCEPT:
46. All
receives no personal benefit from it. a. It is an inherent power.
b. Any citizen has a legal right to question illegal expenditures
b. It is a legislative in character.
of public funds. c. It is civil in character.
d. It is subject to inherent and constitutional limitations.

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60. The only tax where non-payment of which will not result
47. Our tax laws are: imprisonment:
a. Political in nature c. Penal in nature. a. Excise tax c. Personal tax
b. Civil in nature d. Social in nature. b. Donor’s tax d. Property tax
48. Also known as tax administration
a. Collection of taxes c. Payment of taxes 61. All are privilage tax under the Tax Codeexcept:
b. Levying of taxes. d. Incidence of taxation a. Income tax
b. Donor’s tax
49. Taxation is an inherent power because: c. Excise tax on certain goods
a. It is the life blood of the government. d. Estate tax
b. Protection and benefit theory.
c. It co-exists with the existence of the state. 62. One of the following can be BOTH a progressive tax and
d. It is exercised for the general welfare of the people. proportional tax:
50. All are essential characteristics of a tax, EXCEPT: a. Donor’s tax
a. It is an enforced contribution. b. Basic Income tax on individuals
b. It is generally unlimited in amount. c. Both a and b
c. It is generally payable in money. d. Estate tax
d. It is a proportionate burden.
63. A tax which is BOTH under taxation and Police Power:
51. A tax is invalid in the following cases, EXCEPT: a. Compensatory Tax c. National Tax
a. Theory of taxation and its purpose are disregarded. b. Regulatory Tax d. General Tax
b. Basis of taxation is not recognized.
64.
c. Inherent and constitutional limitations are not observed. A demand of Proprietorship:
d. It results to double taxation. a. Tax c. Toll
b. Special Assessment d. License Fee
52. All are secondary purposes of taxation, EXCEPT:
a. Sumptuary purpose c. Compensatory purpose 65. Levied only on lands:
b. Regulatory purpose d. Revenue purpose a. Tax c. Toll
b. Special Assessment d. License Fee
53. In the absence of inherent and constitutional limitation, the
power of tax is: 66. A proportional tax:
a. Comprehensive, unlimited and plenary a. Individual income tax c. Donor’s tax
b. Unlimited and plenary b. Corporate income tax d. Estate tax
c. Broad and penal
d. Unlimited and political 67. Imposed to regulate conduct as a sanction:
a. Tax c. Penalty
54. All are similarities of taxation, police power, and power b. of Toll d. License fee
eminent domain, EXCEPT:
a. All are necessary attributes of the Constitution 68. All are excise taxes as to subject matter except:
b. All exist independently of the Constitution a. Real estate tax
c. All contemplate and equivalent benefit b. Income tax
d. All are superior to the non-impairment clause of the c. Excise tax on wine
Constitution d. Excise tax on cinematographic films
69. One of the following is NOT a source of our tax laws:
55. Below are characteristics of a sound taxation system, EXCEPT: a. Administrative rulings and opinions
a. Administrative feasibility and compliance b. Judicial decisions
b. Fiscal Adequacy c. 1987 Constitution
c. Theoretical Justice or equality d. Expert Opinion on Taxation
d. Uniformity of taxation 70. The government may not do all except one:
a. Tax itself
56. It refers to a fraudulent act of minimizing taxes. b. Delegate its power to tax to private agencies
a. Tax avoidance c. Tax minimization c. Impose tax arbitrarily
b. Tax evasion d. Multiple taxation d. Disregard uniformity in taxation

57. One of the following is NOT an inherent limitation: 71. A form of tax escape through which one is given tax immun
a. Taxes must be for public purposes wherein others are subjected to tax:
b. Equality in Taxation a. Shifting c. Tax exemption
c. Territoriality rule b. Tax immunity d. Tax avoidance
d. Rule on double taxation
72. A form of tax escape by a manufacturer or producer w
58. All of the following are exceptions to the territoriality doctrineimproves his proceeds of production thereby minimizing his u
which is not? production cost:
a. In case of taxation of resident or citizens of the Philippines.a. Tax avoidance c. Transformation
b. If provided under a treaty obligation. b. Capitalization d. Shifting
c. In case of International Comity.
d. In case of International organizations. 73. A waiver by the government’s right to collect tax:
a. Tax exemption c. Tax avoidance
59. Taxation is equitable in all of the following, EXCEPT: b. Tax amnesty d. Tax evasion
a. Its burden falls on those better to pay.
b. It is based on ability to pay. 74. A tax imposed based on the number:
c. It is based on benefits received. a. Income Tax c. Advalorem Tax
d. It is based on uniformity rule. b. Specific Tax d. Custom’s Duties

75. The theory which most justifies the necessity of taxation:

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PROFESSIONAL REVIEW and TRAINING CENTER, INC.
a. Protection and benefits theory c. Regressive tax;
b. Revenue purposes theory d. Proportional tax.
c. Lifeblood theory
d. Ability to pay theory 85.Which statement refers to police power as distinguished fr
taxation?
76. One of the characteristics of internal revenue laws is that they
a. It can only be imposed on specific property or
are: properties;
a. Criminal in nature b. The amount imposed depends on whether the
b. Penal in nature activity is useful or not;
c. Political in nature c. It involves the taking of property by the
d. Generally prospective in application government;
d. The amount imposed has no limit.
77. Which of the following is not example of excise tax:
a. Transfer tax c. Real property tax 86. 1st Statement – Tax exemptions are strictly construed agai
b. Sales tax d. Income tax the government.
2nd Statement – When the tax law is not clear and there is do
78. The following are similarities of the inherent power of whether he is taxable or not, the doubt shall be settled agai
taxation, eminent domain, and police power, except the government.
one: a. Only the first statement is correct.
a. Are necessary attributes of sovereignty b. Only the second statement is correct.
b. Interfere with private rights and property c. Both statements are correct.
c. Superior to the non-impairment clause d. Both statements are incorrect.
d. Are legislative in character.
87. 1st Statement – The income from bank deposit of a Tax-exem
79. The power of taxation is inherent in sovereignty being essential Catholic Church is taxable.
to the existence of every government. Hence, even if not 2nd Statement – Donations for educational purposes are
mentioned in the Constitution the state can sill exercise the exempt under the NIRC.
power. It is essentially a legislative function. Even in the absence
a. True; False c. True; True
of any constitutional provision, taxation power fails to Congress b. False; True d. False; False
as part of the general power of law-making.
a. False; False c. True; True 88. 1st Statement – Tax imposed outside the situs of Taxation
b. False; True d. True; False voidable.
2nd Statement – International Comity is an exception to
80. Which of the following is not a scheme of shifting the incidence territoriality doctrine.
of taxation? a. True; False c. True; True
a. The manufacturer transfer the tax to the consumer b. by False; True d. False; False
adding the tax to the selling price of the goods sold;
b. The tax forms part of the purchase price; 89. Imposed based on the control & superiority of one country o
c. Changing the terms of the sale like FOB shipping point in the another:
Philippines to FOB destination abroad, so that the title a. TITHE
passes abroad instead of in the Philippines. b. TAX
d. The manufacturer transfer the sales tax to the distributor, c. TRIBUTE
then in turn to the wholesaler, in turn to the retailer and d. TOLL
finally to the consumer.
90. Imposed based on religious obligation:
81. In case of conflict between the tax code and generally accepted a. TITHE c. TRIBUTE
accounting principles (GAAP): b. TAX d. TOLL
a. Both tax codes and GAAP shall be enforced;
b. GAAP shall prevail over tax code; 91. Taxes are:
c. Tax code shall prevail over GAAP; a. Retroactive
d. The issue shall be resolved by the courts. b. Prospective
c. Generally proportional
82. Which of the following statements is not correct? d. Personal to the taxpayer
a. Taxes may be imposed to raise revenues or to
regulate certain activities within the state; 92. 1st Statement Government owned and controlled corporat
b. The state can have the power of taxation even if are exempt from tax.
the Constitution does not expressly give it the 2nd Statement Tax liabilities of a corporation will also extend
power to tax; the stockholders as a rule.
c. For the exercise of the power of taxation, the state a. True, True c. False, True
can tax anything at any time; b. False, False d. True, False
d. The provisions of taxation in the Philippines
Constitution are grants of power and not 93. All are objectives of taxation except:
limitations on taxing powers. a. Revenue purpose
b. Regulation
83. Tax as distinguished from license fee: c. Increase of social inequity
a. Non-payment does not necessary render the d. Encourage economic growth
business illegal;
b. A regulatory measure; 94. 1st Statement Courts can review or inquire into the wisdom
c. Imposed in the exercise of police power; advisability of a tax law under the Power of Judicial Review
d. Limited to cover cost of regulation. Taxation
2nd Statement Our constitution does not contain any provis
84. Value-added tax is an example of: granting tax exemption to the provision granting tax exempt
a. Graduated tax; to the government.
b. Progressive tax; a. True, True c. False, True

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b. False, False d. True, False d. Religions freedom

95. 1st Statement To be exempt from taxation under 100.theAll are sources of Public Revenues except:
Constitution land & buildings must be exclusively and actually a. Grants and Foreign aids
used for religious, educational or charitable purpose, even if not
b. Administrative revenues
directly. c. Commercial revenues
2nd Statement Exemptions of non-profit schools are only limited d. Taxes and tithes
to revenue and assets derived from strictly school operations.
a. True, True c. False, True 101. 1st statement- Taxation as a rule is unlimited, plena
b. False, False d. True, False comprehensive but not supreme.
2nd statement- Taxation has a dual nature, legislative
96. 1st Statement A taxpayer’s tax exempt status justifies the non-character & subject to limitations.
keeping of books of accounts & other accounting records. a. True, True c. False, True
2nd Statement Fiscal tax and regulatory tax are the same. b. False, False d. True, False
a. True, True c. False, True
b. False, False d. True, False 102. 1st statement- As a rule, the non-observance of the canons
taxation will make the tax imposition invalid.
97. 1st Statement Our Civil Code prevails over the Tax Code. 2nd statement- According to US Supreme Court Just
2 Statement Tax regulations promulgated by the Secretary ofMalcolm, Police Power is the strongest of all the powers of
nd

Finance need not be published in a newspaper of generalgovernment.

circulation. a. True, True c. False, True
a. True, True c. False, True b. False, False d. True, False
b. False, False d. True, False
103. 1st statement- A revenue regulation without approval
98. Our tax laws are both: Congress does not have the force and effect of law.
a. Progressive and prospective 2nd statement- Tax avoidance & Tax shifting are two of
b. Civil and prospective most common methods of tax escape.
c. Penal and regulatory a. True, True c. False, True
d. Personal and regulatory b. False, False d. True, False

99. All are indirect constitutional limitations except:

a. Non imprisonment for non-payment of poll tax
b. Due process clause
c. Equal protection clause

“ If you think you can find the passion and ready to take a chance.
If you really believe you can make it….
Then the Power is in your hands.”

Moment of Truth
By: Survivor

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