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NAME OF STUDENT: ______________________________

___________________________

SCORE:

Encircle the best answer:


1. Who among the following is a non-resident alien? (RPCPA)
a. An alien who comes to the Philippines for a definite purpose which in its nature
may be promptly accomplished.
b. An alien who comes to the Philippines for a definite purpose which in its nature
would require an extended stay.
c. An alien who has acquired residence in the Philippines.
d. An alien who lives in the Philippines with no definite intention as to his stay.
2. Christopher, a staff auditor of the Sycip, Gorres, Velayo & Co., took and passed
the examination for Certified Internal Auditor (CIA). The following year, he resigned
from his job and left the Philippines on April 10, 2015 to work as an internal auditor
in a big establishment in Melbourne, Australia. For income tax purposes, which of
the following statements is correct with respect to Christophers classification?
a. He shall be classified as non-resident citizen for the whole year of 2015.
b. His classification as a non-resident citizen will start in 2016.
c. He shall be classified as non-resident citizen for the year 2015 with respect to his
income derived from sources without from April 10, 2015.
d. He shall be classified as non-resident citizen for the year 2015 with respect to his
income derived from sources without from April 11, 2015.
3. Who among the following individual taxpayers is taxable on income within and
without?
a. Alcaraz, a native of General Santos City, working as overseas contract worker in
Iraq.
b. Philander, Rudyman, naturalized Filipino Citizen and married to a Filipina. He had
been living in Olongapo City since 1970.
c. Rodrigo de la Hoya, Spanish citizen, a resident of Madrid Spain, spent a one (1)
week vacation trip in Boracay.
d. Dao Ming So, Taiwanese singer, held a 3-day concert in Manila.

4. Which of the following taxpayer whose personal exemption is subject to the law
on reciprocity under the tax code?
a. Non-resident citizen, with respect to his income derived from outside the
Philippines.
b. Non-resident alien who shall come to the Philippines and stay herein for an
aggregate period of more than 180 days during any calendar year.
c. Resident alien deriving income from a foreign country.
d. Non-resident alien not engaged in trade or business in the Philippines whose
country allows personal exemption to Filipinos who are not residing but are deriving
income from said country.
5. The personal exemption of the non-resident alien engaged in trade or business in
the Philippines is equal to that allowed by: (RPCPA)
a. The income tax law of his country to a resident citizen of the Philippines not
residing there:
b. The income tax law of his country to a citizen of the Philippines not residing there
or the amount provided by the NIRC to a citizen or resident, whichever is lower;
c. The National Internal Revenue Code to a citizen or resident:
d. The income tax law of his country allows to a citizen of the Philippines not
residing there or the amount provided by the NIRC to a citizen or resident alien,
whichever is higher.
6. The taxpayer is a married non-resident alien engaged in business in the
Philippines with two qualified dependent children. His country gives a non-resident
Filipino with income there from a basic personal exemption (if married) of P20,000
and additional exemption of P4,000. He is entitled to a personal exemption of
(RPCPA)
a. P28,000
b. 26,000
c. 24,000
d. 20,000
7. The following except one, may claim personal exemptions (RPCPA)
a. Non-resident alien not engaged in trade or business in the Philippines.

b. Non-resident alien engaged in trade or business in the Philippines.


c. Resident alien
d. Citizen
8. An exemption provided by law take care of personal, living and family expenses
of the taxpayers and the amount of which is determined according to the status of
the taxpayers are (RPCPA)
a. Optional, standard deduction
b. Personal exemption
c. Additional exemption
d. Special additional exemption
9. An exemption allowed to a taxpayer who has qualified legitimate, illegitimate, or
legally adopted children (RPCPA)
a. Additional exemption
b. Special Additional personal exemptions
c. Optional standard deductions
d. Personal exemption
10. A man has three wives under his tribal customs and practice. He is entitled to a
personal exemption appertaining to (RPCPA)
a. A single individual
b. A married individual
c. A married individual plus additional exemption for dependents pertaining to each
of the 2 extra wives.
d. A head of the family plus additional exemption for dependents pertaining to each
of his three wives.
11. As a rule, who of the spouses is the proper claimant of the additional exemption
with respect to any of the dependent children?
a. The husband if his income is higher than the income of the wife;
b. The spouse who has a higher income;
c. The husband;

d. The wife

12. The wife can claim additional exemption if (RPCPA)


a. The husbands income is lower than her income
b. The husband is a non-resident citizen with income from within and without the
Philippines.
c. The husband is a pure business income earner
d. The husband has no income of his own

13. The husband can waive his right to claim the additional exemption in favour of
his wife if
a. he is a non-resident citizen whose income is purely without the Philippines
b. he has no income of his own
c. he is a compensation income earner in the Philippines
d. his income is purely subject to final withholding tax

14. Who among the following qualifies as dependent for purposes of additional
exemption?
a. sister-in-law
b. Stepmother
c. Grandfather
d. illegitimate daughter

15. Nena aged 70 years old, who lives with her unmarried son Mario, received
P60,000 which was used for her support during the year. The sources of support
were as follows:
Social Security benefits
Mario
Caroline, an unrelated friend

P24,000
20,000
4,000

Douglas, son of Nena

5,000

Lalaine, Nenas Sister

7,000

Total

60,000

Who can claim head-of-family status based on Nenas dependency exemption?


a. Mario
b. Douglas
c. Lalaine
d. None
16. Who of the following is not a qualified dependent for purposes of claiming
additional exemption?
a. illegitimate child
b. legally adopted child
c. legitimate child
d. child by natural adoption

17. Mr. Maasikaso, single, has the following dependents who are living with and
entirely dependent upon him for chief support:
Andrea, child with his ex-girlfriend.
Barbara, legitimate child of his sister, legally adopted by Mr. Maasikaso.
Caridad, mother, 85 years old, widow, bedridden.
Donata, godmother, 80 years old
Mr. Maasikaso can claim additional personal exemption on
a. Andrea only
b. Andrea and Barbara
c. Andrea, Barbara and Caridad
d. Andrea, Barbara, Caridad and Donata
18. The additional personal exemption on every qualified dependent child isa. P 8,000
b. 32,000
c. P 25,000
d. 50,000
19. Remy Martin, single supporting the following:
I. Johnny Walker, illegitimate son, 6 years old, studying in the Universidad de Jeres,
Cadiz, Spain living with Remy Martins diplomat brother in Andalucia Spain.
II. Torres, father, living with him, Remy Martin is giving 60% of the entire support
needed; the other 40% is being furnished by his sister. Chivas Regal.
Remy Martin can claim a total exemption of

a. 20,000
b. 75,000
c. 50,000
d. 41,000
20. Taxpayers are husband and wife. The gross compensation income of the wife is
P26,000 while the gross business income of the husband is P200,000. They have six
(6) qualified dependent children but within the year one child died. Their total
exemptions is (RPCPA)
a. P 200,000
b. 96,000
c. P 64,000
d. None
21. Elizas husband died in April, 2011 leaving seven (7) unmarried children living
with and wholly dependent on Eliza for support. The ages of the children are as
follows:
CHILDREN

AGES

STATUS

24

Jobless

22

Mentally retarded

19

Studying in Manila

10

Studying in their hometown

Studying in their hometown

Studying in their hometown

Taken by the grandparents after the death of the father.

For purposes of taxable year 2011, how much exemption would Eliza be entitled to?
(RPCPA)
a. P 150,000
b. 57,000
c. P 64,000
d. 73,000

Numbers 22 and 23 are based on the following information:


22. In 2011, Padolinos wife died of a car accident. His dependents as follows:
A. child, 22 years old, employed on July 12, 2011
B. child, 21 years old on January 2, 2011
C. child, 18 years old, married on January 31, 2011
D. child, 17 years old, gainfully employed on October 1, 2011
E. child, 15 afflicted with sore eyes on May 6, 2011
F. child, 13 died of an accident in 2011
G. brother, 28 paralytic
For taxable year 2011, Padolino can claim additional exemptions of
a. P 75,000
b. 125,000
c. P 100,000
d. 32,000
23. For taxable year 2012, Padolino can claim additional exemptions of
a. P 8,000
b. 16,000
c. P 25,000
d. 100,000

24. Madam. I, widow, earning on annual gross compensation income of P 300,000


has the following dependent children 2011:
Aubrey baby born on January 31;
Barbara celebrated her 21st birthday last June 12;
Cristeta married in January 1;
Diana gainfully employed effective July 1;
Eliza died of dengue fever on September 30;
Assuming Madam. I has two employers, her taxable income in 2011
a. 32,000
b. 63,000
c. P 150, 000
d. 100, 000
25. The taxable income of Madam. I in 2012 is
a. P 120,000
b. 225,000
c. P 95,000
d. 87,000
26. Which of the following income derived from within the Philippines by a resident
individual is not subject to the rates in Section 24 (A) of the NIRC? (RPCPA)
a. Salary received by a managing partner of a general professional partnership.
b. A passive income in the form of a prize won in a raffle amounting to P 4,000.
c. A gain from sale of a motor vehicle as another income of a taxpayer who is a
compensation income earner.

d. A gain on sale of a real property for private use of the family of the taxpayer.

27. Which of the following income is subject to final tax if received by an individual
taxpayer?
I. Share of a partner in the net income of a business partnership.
II. Cash dividend received by a stockholder from a domestic corporation.
III. Winnings in lotto.
IV. Raffle prizes amounting to P 6,000
a. I and II
b. III and IV
c. I, II and IV
d. I, II, III and IV
28. Which of the following is not a requisite for deductibility of health insurance?
a. The total family income is not more than P 250,000
b. The maximum amount of premium deductible during the year is P 2,400 per
family or P 200 a month.
c. In the case of married individual, the spouse claiming the additional exemption
shall be entitled to claim the insurance premiums paid.
d. The taxpayer must be a head of family.
29. Statement 1: Health and/ or hospitalization insurance premiums paid by an
individual are deductible only if the taxpayer is a pure compensation income earner.
Statement 2: A taxpayer who has paid a monthly health insurance premiums of P
400 for six months in a year can claim a total deductible amount of P 2,400
a. True, False
b. True, True
c. False, True

d. False, False

30. Maliksi, single, supporting his 58-year old mother, is a business income earner.
During the year, his net income was P 150,000. He also paid a total premium of P
3,000 to an insurance company for his health insurance. How much is his taxable
income?
a. P 97,600
b. 97,000
c. P 122,000
d. 122,600
31. All of the following, except one, are taxable on income within only:
a. Resident alien
b. Non-resident citizen
c. Resident citizen
d. Non-resident alien

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