1. Statement 1: Non-payment of tax makes the business illegal.

Statement 2: The non-payment of license fee makes the business illegal. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

2. Statement 1: A progressive system of taxation means a tax structure where the tax base increases as the tax rate
increases.
Statement 2: Tax exemption is a grant of immunity to a particular taxpayer from a tax where others are obliged
to pay. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

3. All are characteristics of the power of taxation, EXCEPT: *

1 point

It is an inherent power

It is legislative in character

It is civil in character

It is subject to inherent and constitutional limitations.

4. Statement 1: Taxes may be used for sectarian purposes if allowed by an ordinance.

Statement 2: The President can refuse to implement a tax law if it appears to be unconstitutional *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

5. Statement 1: All of our tax laws are statutory laws.

Statement 2: The non-impairment clause is a statutory law on taxation. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

6. Statement 1: Provisions in the Philippine Constitution on Taxation are grants of power. Statement 2: Due
process of law in taxation in the Constitution is a grant of power. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

7. Statement 1: Tax avoidance is a form of tax escape.

Statement 2: Tax evasion is not punishable. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

8. Statement 1: There can only be a tax if there is a law imposing the tax.
Statement 2: The power to tax is inherent

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

9. Statement 1: A tax is based on law while debt is based on contract. Statement

2: A tax is also a custom's duty *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

 10. Statement 1: A tax bill may be embrace more than one subject.
Statement 2: Non-payment of a tax cannot result to criminal liability on the part of the taxpayer, only civil
liability. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

11. Statement 1: A person may refuse to pay a tax on the ground that he receives no personal benefit from it.
Statement 2: A taxpayer has a right to question illegal expenditures of public funds. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

12. Statement 1: Taxation and power of Eminent Domain may be exercised simultaneously. Statement 2: Taxation
and Police Power may be exercised simultaneously. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

13. Statement 1 : Taxation without representation is not tyranny.

Statement 2: In the exercise of taxation, the state can tax anything at anytime and at any amount. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

14. Statement 1: There can be double taxation in the Philippines

Statement 2: Double taxation is illegal if it violates the uniformity of taxation. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

15. Statement 1: Imposition of taxes is a legislative act

Statement: 2 Collection of taxes is an administrative act. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

16. Statement 1: One of the essential characteristics of a tax it is unlimited in amount.

Statement 2: A tax is generally unlimited it is based on the needs of the state

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statement are incorrect

17. Statement 1: A tax may be subjected to set-off or compensation.

Statement 2: A tax ordinarily includes interest. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

18. Statement 1: A tax may include the power to destroy

Statement 2: A tax may be imposed violating uniformity of taxation *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

19. Statement 1: A person cannot be imprisonsed for non-payment of property tax.

Statement 2: A law may be passed violating uniformity of taxation *

1 point
Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

20. Statement 1: An excise tax is also called privilege tax.

Statement 2: A tax which is niether personal nor property, is an excise tax. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

21. Statement 1: Territoriality is one of the constitutional limitations on the power of taxation. Statement 2:
Internationl comity is an inherent limitation in taxation *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

22. Statement 1: A state has the power to tax even if not granted by the Constitution
Statement 2: A state cannot exercise police power if not granrted by the Constitution *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

23. Statement 1: Margin fee is a tax

Statement 2: Custom's duty is a tax. *

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

24. Statement 1: Estate tax is a proportional tax.

Statement 2: A progressive tax is a tax, the rate od which is directly proportional to tax base.
1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect

25. Statement 1: A license Fee is a charge imposed under the police power of the state.
Statement 2: Penalty is imposed by the state only

1 point

Only the first statement is correct

Only the second statement is correct

Both statements are correct

Both statements are incorrect