3/8/2019 Quiz 001

Question 1 The levying or imposition of tax and collection of the tax are processes which institute the taxation system.
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a. Aspects of taxation

b. Theory of taxation

c. Basis of taxation

d. Nature of taxation

Question 2 The following BIR Officers are task to administer and enforce the Tax Code, except:
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Select one:
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a. Revenue Examiners
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b. Secretary of Finance

c. Revenue District Officer

d. Revenue Regional Director

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3/8/2019 Quiz 001
Question 3 The municipality of Monte Cristo has a 1-hectare cemetery consisting of 4 different cemeteries which are owned by different
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a. Cementerio Municipal Del Monte Cristo- a government cemetery owned by the municipality which has
established for the purpose of using it as burial ground of the paupers in Monte Cristo.

b. Monte Cristo Catholic Cemetery- owned by the catholic church: payments are remitted to the Catholic Church
and for the improvement of the cemetery.
c. Happy Trip Memorial Park owned- by a corporation where dividends are distributed to the shareholders at the
end of the year.

d. Quita-Quita Memorial Park- owned by an association consisting 100 different families: each families owned
several square meters of lot: not a single portion is held for sale to either member or non-member of the
association.

Question 4 Which of the following statement is wrong? A revenue bill:

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a. Must originate from the House of Representative and on which same bill Senate may propose amendments:
b. May have a House version and a Senate version approved separately, and then consolidated, with both
houses approving the consolidation version.

c. May originate from the Senate and on which same bill the House of Representatives may propose
amendments:

d. May be recommended by the President Congress.

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Question 5 Those restrictions on the exercise of the power of taxation that are found in the constitution or implied from its provisions
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a. Legislative in character

b. Inherent limitation

c. Theoretical justice
d. Constitutional limitation

Question 6 This is a constitutional limitations on the power of taxation

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a. Exemption of government agencies and instrumentalities from taxation
b. No appropriation of public money for religious purposes

c. Tax laws must be applied within the territorial jurisdiction of the state

d. Power to tax cannot be delegated to private person or entries

Question 7 Which is not an essential characteristic of a tax?

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a. It is unlimited as to amount
b. It is payable in money

c. It is proportionate in character
d. It is enforced contribution

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3/8/2019 Quiz 001
Question 8 Which of the following is not a secondary purpose of taxation?
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a. To raise revenue to defray the necessary expenses of the government.

b. To serve as key instrumental of social control.

c. To effect a more equitable distribution of wealth among people.

d. To achieve social and economic stability.

Question 9 Taxation as distinguished from police power and power of eminent domain.
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a. Property is taken to promote the general welfare
b. Operates upon the whole citizenry

c. There are generally no limits as to the amount that may be imposed

d. Maybe exercised only by the government

Question 10 The following government officials are tasked to administer and enforce tax administrative functions, except:
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a. Commissioner of Internal Revenue
b. Secretary of Finance

c. Supreme Court Justice

d. Commissioner of Customs

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