INTRO TO TAXATION

• 1. In every case of doubt, tax exemptions are construed strictly against the taxpayer and liberally in favor of the government.

  TRUE
• 1. In every case of doubt, the statutes are construed strictly against the taxpayer and liberally in favor of the government.

  FALSE
• 1. Provisions in the Philippine Constitution on taxation are grants of power and not limitations on the taxing power.

  FALSE
• 1. As a rule, tax and debts are subject to set-off or compensation.

  FALSE
• There can only be a tax if there is a law imposing the tax.

  FALSE
• 1. Territoriality is an inherent limitation on the power to tax.

  TRUE
• 1. The point on which a tax burden finally rests or settles down is the incidence of taxation.

  TRUE
• 1. Tax laws are penal in nature because there are penalties provided in case of violation.

  FALSE
• 1. Tax and toll may be collected in an unlimited amount.

  FALSE
• 1. Tax and special assessments are imposed on persons, property, and property rights.

  FALSE
• 1. Due process of law provision in the Philippine Constitution is a grant of power.

  FALSE
• 1. A tax is generally unlimited because it is based on the needs of the state.

  TRUE
• 1. Interest may be imposed in case of delay in paying tax and debts on time.

  TRUE
• 1. Due process of law means, a law which hears before it condemns and renders justice before it proceeds upon inquiry.

  TRUE
• 1. Taxes are debts and therefore no person should be imprisoned for nonpayment of the same.

  FALSE
• 1. Police power and power of taxation may be exercised only by the government while the power of eminent domain may be exercised by some private entities.

  TRUE
• 1. The rule of taxation shall be uniform and equitable.

  TRUE
• 1. In power of eminent domain, the person affected by the exercise of the power receives just compensation.

  TRUE
• 1. Power of eminent domain and power of taxation affect only property rights while police power affects both liberty and property.

  FALSE
• 1. Police power is superior to the non-impairment clause of the constitution.

  TRUE
• The property taken in the exercise of police power is destroyed while the property taken under the power of eminent domain and the power of taxation are not destroyed.

  TRUE
• 1. Taxation may be used to implement the police power of the state.

  TRUE
• 1. Power of taxation is superior to the non-impairment clause of the Constitution.

  FALSE
• 1. In power of taxation and police power, the person affected by the exercise of the powers receives nothing.

  FALSE
• 1. The three (3) inherent powers are methods by which the state interferes with private rights.

  TRUE
• 1. The point on which a tax is originally imposed is impact of taxation.

  TRUE
• 1. Taxes and license fees may be collected in an unlimited amount.

  FALSE
• 1. No person shall be imprisoned for debt or nonpayment of tax.

  FALSE
• 1. Tax and toll are demands of sovereignty.

  FALSE
• 1. Taxes and special assessments are imposed regardless of public improvements.

  FALSE
• Persons belonging to the same class shall be taxed at the same rate. This i& in accordance with the uniformity rule.
• The tax imposed should be proportionate to the taxpayers ability to pay according to Equity or Theoretical Justice
• The following are basic principles of a sound tax system (4); Fiscal Adequacy, Administrative Feasibility, Consistent or Compatibility with Economic goals, and Equity and theoretical Justice
• One of the following is not a nature of the power of taxation, which is it?