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Quiz 1 – Philippine Tax System

Question 1
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Statement 1: an ordinance imposing a tax on the manufactures of soft drinks and another
tax on the sale of the soft drinks constitute double taxation.
Statement 2: A criminal case for tax evasion maybe filled against taxpayers even without
prior assessment issued by the Commissioners of Internal Revenue.
Which of the following statement is false?

Select one:
a. Statement 1: an ordinance imposing a tax on the manufactures of soft drinks and another
tax on the sale of the soft drinks constitute double taxation only.
b. Statement 2: A criminal case for tax evasion maybe filled against taxpayers even without
prior assessment issued by the Commissioners of Internal Revenue only.
c. Neither the given choices are correct
d. Both of the given choices are correct
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Question 2
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The strongest of all the inherent power of the state because without it, the governments can
neither survive nor dispense any of its power and function effectively.

Select one:
a. Police power
b. Power of recall
c. Power of taxation
d. Power of eminent domain
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Question 3
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Which of the following statement is wrong? A revenue bill:

Select one:
a. May originate from the Senate and on which same bill the House of Representatives may
propose amendments:
b. Must originate from the House of Representative and on which same bill Senate may
propose amendments:
c. May be recommended by the President Congress.
d. May have a House version and a Senate version approved separately, and then
consolidated, with both houses approving the consolidation version.
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Question 4
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Which of the following is not a secondary purpose of taxation?

Select one:
a. To effect a more equitable distribution of wealth among people.
b. To serve as key instrumental of social control.
c. To achieve social and economic stability.
d. To raise revenue to defray the necessary expenses of the government.
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Question 5
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The principal purpose of taxation is.

Select one:
a. The reduce excessive inequalities of wealth
b. To encourage the growth of home industries through the proper u se of tax exemptions
and tax incentives.
c. To raise revenues for governmental needs.
d. To implement the police power of the state
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Question 6
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Which of the following is not within the power of the Commissioner of Internal Revenue to
make an assessment?

Select one:
a. Inquire into bank deposit accounts.
b. Conduct inventory taking and surveillance
c. Examination of income tax returns and determination of tax due
d. Compromise tax cases
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Question 7
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As to scope of the legislative power to tax, which is not correct?

Select one:
a. The discretion of congress in imposing taxes extends to the mode, method or kind of tax,
if not restricted by the constitution
b. Where there are no constitutional restrictions, and provided the subjects are within the
territorial jurisdiction of the state, congress has unlimited discretion as to the persons,
property or occupation to be taxed
c. The sole arbiter of the purpose for which taxes shall be levied is Commissioner of Internal
Revenue (CIR) provided the purpose is public but the courts may review the levy of the tax
to determine whether or not the purpose is public.
d. In the absence of any constitutional prohibition, the House of the Representatives has the
right to levy a tax of any amount it sees fit
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The following are the powers and authorities of the Commissioner of Internal Revenue,
except:

Select one:
a. To obtain information, and to summon, examine and take testimony of persons
b. To give effect and administer the supervisory of police powers conferred to it by the Tax
Code or other laws.
c. To interpret tax laws and decide tax cases
d. To make assessments and prescribe additional requirements for tax administration and
enforcement
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Question 9
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Which of the following statements is correct?

Select one:
a. The president is authorized to increase or decrease national internal revenue taxes rate
b. Income tax is indirect tax
c. Every sovereign government has the inherent power of tax
d. One of the nature of taxation is the reciprocal duties of protection and support between
state
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Question 10
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I. In the Philippines, there may be double taxation.

II. Taxation may be used to implement the police power of the state

Select one:
a. True, true
b. False, true
c. False, false
d. True, false