LOCAL TAXATION

Exam:
1. What is the principle of preemption or exclusionary doctrine?
2. Discuss the remedies available to effect collection of taxes by the LGUs.
3. What court has jurisdiction over local taxation cases?
4. Provide the prescriptive period for assessment and collection.
a. What are the grounds for the suspension of the running of the prescriptive periods?
5. Discuss the administrative remedies available to taxpayers before and after assessment.
6. Discuss are the judicial remedies available to taxpayers.

REAL PROPERTY TAXATION

Guide Questions:
1. Define (a) real property and (b) improvement.
2. What are the characteristics of Real Property Tax? Discuss.
3. What is the Basic Rate for Real Property Tax for (a) province, (b) city, and (c) municipality?
4. LGUs may impose Special Levy or Assessments in addition to the Basic Real Property Tax. Discuss Special Levy or
Assessment and provide the rules.
5. What are the properties exempt from real property tax?
6. Discuss the steps or procedures from declaration of real property by owner or administrator to payment and
collection of tax.
7. What are the administrative and judicial remedies available to the Government to effect the collection of real
property taxes? Discuss.
8. Provide the prescriptive period for collection of real property taxes.
a. What are the grounds for the suspension of the running of the prescriptive periods?
9. Discuss the administrative remedies available to taxpayers.
10. Taxpayers have remedies available against Assessments. Discuss how are the appeals done in real property
taxation.
11. What are the judicial remedies available to taxpayers in real property taxation? Discuss.
12. What are the requisites in the condonation of Real Property Taxes by (a) Sanggunian, and (b) President?

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LOCAL TAXATION
Exam:
1. What is the principle of preemption or exclusionary doctrine?
2. Discuss the remedies available to effect collection of taxes by the LGUs.
3. What court has jurisdiction over local taxation cases?
4. Provide the prescriptive period for assessment and collection.
a. What are the grounds for the suspension of the running of the prescriptive periods?
5. Discuss the administrative remedies available to taxpayers before and after assessment.
6. Discuss are the judicial remedies available to taxpayers.

REAL PROPERTY TAXATION

Guide Questions:
1. Define (a) real property and (b) improvement.
2. What are the characteristics of Real Property Tax? Discuss.
3. What is the Basic Rate for Real Property Tax for (a) province, (b) city, and (c) municipality?
4. LGUs may impose Special Levy or Assessments in addition to the Basic Real Property Tax. Discuss Special Levy or
Assessment and provide the rules.
5. What are the properties exempt from real property tax?
6. Discuss the steps or procedures from declaration of real property by owner or administrator to payment and
collection of tax.
7. What are the administrative and judicial remedies available to the Government to effect the collection of real
property taxes? Discuss.
8. Provide the prescriptive period for collection of real property taxes.
a. What are the grounds for the suspension of the running of the prescriptive periods?
9. Discuss the administrative remedies available to taxpayers.
10. Taxpayers have remedies available against Assessments. Discuss how are the appeals done in real property
taxation.
11. What are the judicial remedies available to taxpayers in real property taxation? Discuss.
12. What are the requisites in the condonation of Real Property Taxes by (a) Sanggunian, and (b) President?