45.

A taxpayer is complaining of harassment because the BIR pursues both

summary and judicial proceedings simultaneously. Is his complaint
^t va I id?
. a. Yes, Because the BIF. can only pursue sunmary proceedings aft.er
judicial proceedinqs are iinally. resolved.
b. Yes. Because the BIR can only pursue judicial proceedings af,ter
sufimary proceedings arle finally resolved.
c. No. Because either of che sunma-ry or judicial proceedinqs or both
simultaneously may be pursueci in the discretion of the
authorities charged with t-he col.lection of such taxes.
d. No. Because the BIR i.s presuneci Lo have acted in good faith when
it pursues bot-h summary and judi-cia1 proceedings.
. 46. The power to impose a L1x, fee, or charge or to generate revenue
" under the Local Government Code shall be exercispd by the:
.. ^-.'- a. Sanggunian of the l-ccal government unit concerned through an
Il. -t'.'.{\.t
,l
.11i.' -*^11--, -ra nrrr i n th^a
b. i:?::':'r"n"'i:lli"!X;.rnmenr unir rhroush Executive order.
c. Both the Sanggunian and the Mayor of the loca1 government unit.
d. Municipal Treasurer of the local government unit.
47.' Unless otherwise provided j-n 1-he Local Government Code, all Local
. '.'
-i taxes, fees, and charges shall t-re paid within:
'JQn ,yl'", a , the f irst twenty QA1 days of January or of each subsequent
Jl'.u'l-', .'" quarter, as the case may bg.
' b. the fi,rst twenty-five 125) days of January or of each subsequent
quarEer, as the case may be.
c. the first thirty (30) days of January or of each subsequent
quarter, as the case Irtay be.
d. the first twenty (2C) days of Febnrary or of each subsequent
quarter, as the case may be.
48. Which of the followj-ng 1s 19! a. local tax?
--. a, Business tax
1 b. Community tax
c, Fees for seal"ing and licensing of weights
d. Excj-se tax on cigar .ind cigarettes
]I \ 49. This pertains to impositions which are incidental to the exercise by
the local government units of tlieir power to regulate.
a. Fees c. Taxes
b. Charges d. None of the choices
50 and 51 are based on the foJ-lowing: In 2016, Ian Caiga, CPA, is a
widower who supports the following dependent.s living with him:
Andrea - Mother of deceased wife, 65 years old, unemployed;
Beatriz -Legitimate child of deceased wife witn her first husband,
20 years o}-d;
Czarina - Legitimale child, 1B years old;
Dianne - Legitimate new born child;
Efren Brother, 24 years cid, physically disabled, gainfully
employed
Eaith niece, 2 yeals old with hearing disability, iltegitimate
daughter of his deceased sister;
Grace Sister, 26 years oJ-d, widow, with speech impairment,
unemployeci;
Helen - Legitimate dauqhter: of his widowed sister. 3 years o-ld;
Isaiah - Foster child, 5 years old.
'In October 20L6, Czarina married arrd Grace became gainfully employed.

:-i 50. The total personal exeniptions of Mr. Caiga for 2016 is:
a. P150, 000 c. P100, 000
b. P125,000_ dffii.""
.A?c>