Which of the following inherent powers raises revenue for the state

Which of the following inherent powers essentially affect a class of individuals?

Which of the following inherent powers would most likely provide direct benefits to the persons concerned?

The power of taxation is different from the power of eminent domain because the latter -

Which of the following has inherent power to impose a tax?

Which of the following is not correct?

What is the primary purpose of taxation?

No taxpayer can file injunctions to prevent the collection of income taxes. Which theory supports this statement?

An offline carrier with a sales office in Manila selling airline tickets but has no flight to and from the Philippines, is still subject to Philippine Income Taxation for income arising from the sales of said ticket. Which of the following justifies the imposition of Philippine tax.

Resident Citizens are taxable even on income derived from sourced abroad. Which theory of taxation justifies the imposition of Philippine Tax.

A taxpayer gives the following reasons for refusing to pay a tax. Which of his reasons is not acceptable for legally refusing to pay the tax?

Which of the following is not an element of a sound tax system?

The Ease of Paying Taxes (EOPT) Law introduces the 'file and pay anywhere' mechanism. Under this mechanism, tax returns may be filed and tax paid, either electronically or manually, at any authorized agent bank, RDO through the Revenue Collection Officer, or authorized software provider. Such development supports which canon of sound tax system?

Substituted filing of income tax returns is a manifestation of which principle of a sound tax system?

Which principle of a sound tax system requires that sources of revenues must be adequate to meet government expenditures?

The TRAIN Law introduces the 8% optional gross income tax where the qualified taxpayer is not required to submit audited financial statements. Which principle does this new scheme address?

The statement "he who received more should give more" is based on this basic tax principle.

The Ease of Paying Taxes Law removes the requirement for the payment of the P500 annual registration fee. Such development may run counter against which canon of sound tax system?

Which is not an application of the principle of sound tax system?

This  means that all subjects and objects similarly situated shall be treated alike both in privileges and liabilities.

Which of the following is violative of the uniformity rule in taxation?

The following are inherent on the exercise of taxation powers except

The proceeds of tax must be used for:

I. The support of the state

II. Some recognized objects of government

III. Directly to promote the welfare of the community

To which branch of the government the power of taxation is vested on and exercised?

Local Government Units exercise a delegated power of taxation. From where did this delegation come from?

One of the following is not an inherent limitation of taxation

Mr. A is a resident and citizen of State Alpha. He earns income from State Alpha only, and his income is not subject to the Philippine income tax. Which of the following inherent limitations apply in this case?

The Constitutional exemption of educational institutions applies to

The Philippines follows the ___________ in observing the Exemption of religious, charitable, or educational entities, non-profit improvements from property tax. cemeteries, churches and mosques, lands, buildings, and improvements from property tax

An educational institution operated by a religious organization was being required by a local government to pay real property tax. Is the assessment valid?

The head priest of the religious sect Tres Personas Solo Dios, as the corporation sole, rented out a 5,000 sq. m. lot registered in its name for use as school site of a school organized for profit. The sect used the rentals for the support and upkeep of its priests. The rented lot is

Under the Philippine Constitution, a non-profit, non-stock educational institution is exempt from income tax.

1. This exemption from income tax applies whether the educational institution is run or managed by a religious order or not.

2. The policy consideration for the tax exemption is to encourage the establishment of educational institutions which is public service-oriented and not profit-motivated.

During the taxable year, Campuswise University, a non-profit, non-stock educational institution in Manila received rental income of P2 million in relation to the land and building it leased to Streetwise Corporation. These rental payments were actually, directly, and exclusively used for educational purposes. Which of the following is correct?

In the enactment of tax law, legislators should consider the role of the State to exercise good faith among its constituents. Such that its commitment to formal agreements made with taxpayers should not be excused due to its power to tax. This refers to

When Congress grants tax exemption, the law granting such tax exemption shall not be passed without the concurrence of -

All appropriation, revenue, or tariff bills, bills authorizing the increase of the public debt, bills of local application, and private bills, shall originate exclusively in the House of Representatives, but the Senate may propose or concur with amendments.

The President shall have the power to veto any particular item or items in an appropriation, revenue, or tariff bill, but the veto shall not affect the item or items to which he does not object.

Congressman X proposed a tax bill clarifying/confirming the VAT zero-rating on local purchases of registered domestic enterprises. The House Bill has approved in the third reading. In the presiden's SONA, the President discussed the importance of the House Bill and express his approval for it. Is the law valid?

A payer who had gross Income in the preceding year did not declare it when he paid the poll tax. He paid only the basic tax and he did not pay the additional poll tax based on gross income. Will he he imprisoned?

Which of the following set of taxes are prohibited?

I. Imposition at the same time of income tax and percentage tax arising from the same transaction.

II. Imposition of an estate tax (a transfer tax) and local transfer tax on the same transfer of a parcel of land.

Mr. Alas sells shoes in Makati through a retail store. He pays the VAT on his gross sales to the BIR and the municipal license tax based on the same gross sales to the City of Makati. He comes to you for advice because he thinks he is being subjected to double taxation. What advice will you give him?

Bank A deposited money with Bank B which earns interest that is subjected to the 20% final withholding tax. At the same time, Bank A is subjected to the 5% gross receipts tax on its interest income on Which statement below loan transactions to INCORRECTLY describes the transaction?

There is direct double taxation when taxes are imposed on the following, except:

When the government owes the taxpayer, the taxpayer can set-off his/her income tax liability up to the concurrent amount.

The government can delegate the collection of income to private enterprises for faster and easier collection system.

Which of the following is an example of national tax?

What kind of taxes as to object income tax belongs to?

Statement 1: Income tax is a national tax.

Statement 2: Considering that the impact and incidence of taxation in income tax rests on the same person, income tax is considered as a direct tax.

The term "tariff" embraces various kinds of enforced contributions upon persons for the attainment of public purposes while the term Tax is a kind of Tariff imposed by the National Internal Revenue Code.

A toll is a sum of money for the use of something, generally applied to the consideration which is paid for the use of a road, bridge, or the like, of a public nature.

Tax as distinguished from license fee

This is imposed because of an increase in value of land benefited by a public improvement.

Which of the following is correct?

Which of the following best distinguishes the impact and incidence of taxation?

Which of the following is not a characteristic of tax?

Which of the following does not describe the correct nature of tax?

The following are sourced of tax laws, except:

In order that adinistrative regulations may be considered valid, which of the foloowing requisites must be complied with:

Which stage of taxation is being carried out by the Executive Department

This refers to an express official interpretation of the tax laws as applied to specific transactions. It is more limited in application.

It means that the tax laws must be capable of effective and efficient enforcement.

As a rule, if the tax law is clear and free of ambiguity, it will be applied in its literal import.

f there is doubt as to its validity or if it is ambiguous, the law will be construed strictly agains the Government and liberally favor the taxpayer.

In case of ambiguity, tax imposition shall be interpreted

Which of the following is not one of the powers and duties of the BIR?

Which of the following is the power of the Commisioner of Internal Revenue

The power of BIR Comissioner includes:

Which of the following powers of the Commissioner of Internal Revenue can be delegated?

Which of the following is not included in the power of the Commissioner to Obtain Information, and to Summon, Examine, and Take Testimony of Persons?

The Commissioner is hereby authorized to inquire into the bank deposits and other related information held by financial institutions of:

The power to make assessments and prescribe additional requirements for Tax Administration and Enforcement of BIR includes:

What is the prescriptive period for ordinary assessment by the BIR Commissioner of National Internal Revenue Taxes?

Mimiyuuuh Company filed its annual income tax return for the calendar year 2021 on April 12, 2022. The BIR assessed Mimiyuuuh of deficiency taxes on April 14, 2025, without alleging fraud. Mimiyuuuh, in its protest, contended that the period for BIR to assess has already been prescribed. Is Mimiyuuuh correct?

In case of fraudulent or false return/failure or omission to file the return, what is the prescriptive period for the collection of income tax deficiency?

Protest should be filed within how many days from the date of receipt of the final assessment notice / final letter of demand?

If the BIR denies the taxpayer's protest, the taxpayer can elevate the case to which of the following courts?

This Protest refers to a plea for re-evaluation of an assessment on the basis of existing records without the need for additional evidence

Which of the following inherent powers would most likely provide unlimited amount of imposition?

Non-observance of which principles of a sound tax system may render the tax measure unconstitutional?

It mandates that the rule on taxation must be uniform and equitable

Which of the following are the judicial remedies of the government in order to compel the taxpayer to pay his taxesin case of willful neglect or deliberate intent?

The seizure by the Government of real property to be sold in a public sale to enforce payment of taxes that are notvoluntarily paid is called --

In case of payment by mistake, when should the taxpayer file a judicial claim before the proper court?

The power and duties of BIR are the following, except: