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FIRST INCOME TAX QUIZ

Q&A
Atty. SESSION
Anselmo S. Rodiel IV
FM2B
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ONE SEAT APART!!!

Q&A SESSION
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NO ERASURES!!!
Q&A SESSION
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ERASURE = WRONG ANSWER

Q&A SESSION
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PICK THE LETTER WITH

Q&A
THE SESSION
MOST ACCURATE
ANSWER TO THE QUESTION
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1. Religion A regularly sold Bibles to its believers. On

2021, Religion A earned P10M from its Bible sales. On
2022, the BIR assessed Religion A for income tax. Was
the freedom of religion of Religion A violated?
a) No, because the power to tax prevails over the

Q&A SESSION
freedom of religion.
b) Yes, because the assessment of income taxes
regulated the freedom of Religion A to circulate its
religious beliefs.
c) No, because the assessment of income taxes did not
regulate the freedom of Religion A to circulate its
religious beliefs.
d) Yes, because of separation of Church and State.
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2. The following are not subject to tax, except:

a) Goods from Japan that were imported to the
Philippines.
b) Goods from the Philippines that were exported to
Q&A SESSION
Japan.
c) Goods originating from Quiapo that were delivered
to the US Embassy in Ermita.
d) The income of the Ambassador of USA
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3. Direct double taxation happens when:

a) Municipality A and Municipality B taxed the same
person for business tax
b) Country A and Municipality B taxed the same person
Q&A SESSION
for business tax.
c) Country A taxed the same person with income tax
and VAT
d) Municipality A taxed the same person with business
tax and license fee
e) Country A and Country B taxed the same person for
income tax
f) None of the above
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4. The following entities are exempt from tax, except:

a) NAIA (Ninoy Aquino Int’l Airport)
b) BOC (Bureau of Customs)
c) NIA (National Irrigation Authority)
Q&A SESSION
d) DOLE (Department of Labor and Employment)
e) LGU (Local Government Units)
f) BIR (Bureau of Internal Revenue)
g) DOJ (Department of Justice)
h) IRRI (International Rice Research Institute)
i) UN (United Nations)
j) WHO (World Health Organization)
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5. The following are exempt from real property tax,

except:
a) The building of a charitable institution used to take
care of the poor.
Q&A SESSION
b) The income of a non-stock non-profit educational
institution from the stock market used to build a school.
c) The television of a non-stock non-profit educational
institution used for class education.
d) The television of a non-stock non-profit charitable
institution used for charitable purposes.
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6. The following are taxable, except:

a) A Japanese earning from his factory in Subic
b) OFW earning income from his job as an accountant
in Dubai
Q&A SESSION
c) Immigrant of USA earning from his investment in the
Philippine Stock Exchange
d) An American earning from his job as a Vice
President of a Philippine corporation
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7. The following are resident foreign corporations,

except:
a) A Chinese company with a satellite office in Subic
b) An English company that delivered a parcel in the
Q&A SESSION
Philippines
c) A Singaporean Airline Company with landing rights
in the Philippines
d) An American company that builds railroads in
Manila
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8. The following taxpayers are subject to capital gains

tax, except:
a) A Filipino lawyer who sold his office to a Japanese
company in the Philippines
Q&A SESSION
b) A Filipino building contractor who sold his office to
an American businessman
c) A Filipino real estate developer who sold the
apartment he built to a family
d) A Filipino doctor who sold his clinic to another
Filipino doctor
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9. Which of the following statements is true?

a) Non-payment of taxes makes the business illegal
b) Non-payment of license fees makes the business
illegal.
Q&A SESSION
c) Taxes can be subject to compensation.
d) A person can be convicted for non-payment of debt.
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10. On January 20, 2023, the Congress enacted a law

exempting jobless people from income tax. Further,
under the same law, workers earning minimum wage
are subjected to income tax. Did the Congress violate
the equal protection clause?

Q&A SESSION
a) Yes, because both of them belong to the lower
economic segment of the Philippines.
b) No, because there is a substantial distinction between
jobless people and workers earning minimum wage.
c) No, because the Congress has the absolute
prerogative to tax anyone, at any time, at any rate.
d) Yes, because the workers earning minimum wage
must also be exempt from income tax.