which is not a nature of tax?

*even if the tax is invalid

*enforced proportional contribution *as an implement of police power

*enforced within the territorial jurisdiction of *when the State is in dire need of funds
the taxing authority

*levied by the lawmaking body

which of the following is a local tax?
*generally payable in kind
*VAT

*real property tax

which is not a characteristic of tax?
*documentary stamp tax
*it is an enforced contribution
*other percentage tax
*it is generally payable in money

*it is subject to assignment

*it is levied by the law-making body of the state

which is not a source of tax law?
having jurisdiction
*CHED regulations

*BIR rulings
when tax is collected upon someone who is
effectively reimbursed by another, the tax is *judicial decisions
regarded as:
*constitution
*direct

*indirect
tax as to purpose is classified as:
*personal
*fiscal or regulatory
*illegal
*direct or indirect tax

*national or local tax

all are ad valorem taxes, except one:
*specific or ad valorem tax
*poll tax

*real property tax

tax as to incidence is classified as:
*estate tax
*fiscal or regulatory
*capital gains tax on real property capital asset
*direct or indirect tax

*national or local tax

taxation power can be used to destroy:
*specific or ad valorem tax
*as a revenue measure
tax as to source is classified as: *excise tax

*fiscal or regulatory *transfer tax

*direct or indirect tax

*national or local tax which is a national tax?

*specific or ad valorem tax *real property tax

*community tax

taxes that cannot be shifted by the statutory *income tax

taxpayer are referred to as:
*professional tax
*direct taxes

*indirect taxes
which of the following distinguishes license
*business taxes from tax?

*personal taxes *unlimited in imposition

*imposed for revenue

which is a local tax? *does not renders business illegal

*donor's tax *pre-activity in application

*professional tax

*documentary stamp tax tax as to determination of amount is classified

as
*excise tax
*fiscal or regulatory

*direct or indirect tax

as to subject matter, taxes do not include:
*national or local tax
*property tax
*specific or ad valorem tax
*regulatory tax

*poll tax
tax classifications as to object do not include:
*excise tax
*poll tax

*property tax
a tax that is imposed upon the performance of
an act, the enjoyment of a privilege or the *regulatory tax
engagement in a profession is known as:
*excise tax
*income tax

*license
 *mixed tax

which is not an excise tax? *proportional tax

*income tax

*community tax philippine tax laws are, by nature:

*estate tax *political

*occupation tax *civil

*political and civil

which is an indirect tax? *penal and civil

*VAT

*donor's tax motor vehicles tax is an example of:

*income tax *property tax

*real property tax *privilege tax

*income tax

which is not an ad valorem tax? *indirect tax

*real property tax

*excise tax on cigar tax rulings are issued by the:

*income tax *Secretary of finance

*donor's tax *supreme court

*court of tax appeals

a tax that is imposed based on per unit or per *commissioner of Internal revenue
head basis is known as:

*proportional tax
which of the following is limited in application?
*specific tax
*tax laws
*ad valorem tax
*revenue regulations
*progressive tax
*tax treaties

*bir ruling
tax as to rates excludes:

*specific tax
which is not a source of tax law?
*progressive tax
*judicial decisions
*opinions of tax experts

*tax treaties and ordinances

*revenue regulations

which issues revenue regulations

*DOF

*congress

*CIR

*Commissioner of Customs