ROCIA MAY PRESENTA

BSBA-FM 2
FEBRUARY 17, 2022
1. Distinguish tax law from revenue regulations
ANSWER: A tax law is the one that provide for the collection of tax and used by the
government for public use while revenue regulations is the one that specify, prescribe or
define rules and regulations for the effective enforcement of the provisions of the
National Internal Revenue Code.

2. Distinguish the three powers of the state. Which of the three (3) is the strongest?
Why? 
ANSWER: The Three powers of the state are taxation power, police power, and
eminent domain. However, there is one of the three that is more powerful which is the
Taxation power because it is the one that enforce proportional contribution for itself
and without this, the government will have few resources to do anything, and it cannot
effectively police and protect its people.

3. What is the meaning of lifeblood doctrine as applied in taxation? 

ANSWER: The definition of lifeblood doctrine is that; the government cannot exist
without taxes and we all know that taxes are what we pay for a civilized society. In
simpler word, without taxes, the government would be paralyzed for lack of the motive
power to activate and operate it.

4. What is the purpose of categorizing the taxpayers as to large and non-large

taxpayers?
ANSWER: The purpose of categorizing the taxpayers as to large and non-large
taxpayer is to set apart those people who is earning high profits/income annually
compared to those who does not.

5. What is the nature of Philippine tax law? Explain

ANSWER: The Tax law in the Philippines covers two which is the national and local
taxes. A National taxes refer to national internal revenue taxes imposed and collected by
the national government through the BIR while local taxes refer to those imposed and
collected by the local government.

6. Is tax amnesty and tax condonation the same? Yes, or No, Explain your answer.
ANSWER: No, because tax amnesty covers both civil and criminal liabilities and is
conditional upon the taxpayer paying the government a portion of the tax while the tax
condonation only covers civil liabilities of a taxpayer and requires no payment.

7. Explain the sound tax system of fiscal adequacy

 ANSWER: There are three principles of sound tax system and there are fiscal
adequacy, theoretical justice, and administrative feasibility. A Fiscal adequacy is
sources of revenue that are sufficient to meet government expenditures.

8. Define Taxation. 
ANSWER: Taxation is a mode of raising revenue for public purposes. Also, it can be
defined as a process and mode of cost distribution. Taxation is good because in all the
things we do, tax exist and it has a lot of contributions in our life.

9. If you do not pay Resident Certificate B, will you be liable criminally? Why?
ANSWER:

10. Distinguish substantive and procedural due process. 

ANSWER:

11. Give one way to escape taxation, then explain. 

ANSWER: On way to escape taxation is tax evasion or also known as tax dodging, it is
a criminal act or violation of the law. For example, a person who avoid to pay tax.

12. Give an example of the sound tax systems of administrative feasibility

ANSWER: A administrative feasibility suggests that tax laws should be capable of
efficient and effective administration to encourage compliance. An example of this is
that, the tax system only applies to persons who have income.

13. Explain the concept of situs of taxation

ANSWER: A Situs of taxation means a “place of taxation” and in simpler word, it is
defined as the place where an authority has the right to impose and collect taxes.

14. Explain the theories of government cost allocation. 

ANSWER:

15. Compare tax with license

ANSWER: A tax is imposed upon any object such as person, properties, or privileges
to earn profit in order to be used for public purposes while the license is imposed to
regulate or in simpler word, it is an amount of money that you pay an organization in
order to give you permission to use, just for example, a business.

16. Distinguish tax law from tax exemption law.

ANSWER: A tax law is the one that provide for the collection of tax and used by the
government for public use while the tax exemption law is one that grants certain
immunity from taxation. When we say “grants certain immunity” it means, an act
exempting someone from paying taxes.
17. Compare tax law from penalty. 
ANSWER: A tax is a mode of raising revenue for public purposes while penalty is
imposed by both government and private individual to discourage an act.

18. Give one source of law and why did you say it is a source of law?
ANSWER: There are four primary sources of law and one of these is Statutes because
it includes the Acts of the Congress, municipal charters, municipal legislation, court
rules, administrative rules and orders, legislative rules and presidential issuances.

19. give one (1) power of the BIR and explain

ANSWER: One of the power of BIR is that, they are the one who assess and collects the
taxes because they are mandated by the law to collect all national internal revenue taxes,
fees and charges, and to enforce all forfeitures, penalties and fines

20. explain double taxation. Is it allowed by law? Yes, or no, explain.

ANSWER: