ADAMSON UNIVERSITY

INCOME TAXATION
QUIZ 1

Name: __________________________________ Date: ____________ Score: _____________

Part I. Fill in the blanks.

1. __________________ refers to any act or trick that trends to illegally reduced or avoid the payment of
Tax and also known as tax dodging.
2. ___________________ are issuances signed by the Secretary of Finance upon recommendation of the
Commissioner of Internal Revenue that specify, prescribe, or define rules and regulations for the effective
enforcement of the provisions of the NIRC and related statutes.
3. ___________________ refers to a general pardon granted by the government for erring taxpayers to give
them a chance to reform and enable them to have a fresh start to be part of a society with a clean slate.
4. ___________________ requires that the sources of government funds must be sufficient to cover
government costs.
5. ___________________ occurs when the same taxpayer is taxed twice by the same tax jurisdiction for the
same thing.
6. ___________________ suggest that tax laws should be capable of efficient and effective administration to
encourage compliance.
7. ___________________ pertains to mutual courtesy or reciprocity between states.
8. ___________________is the place of taxation.
9. ___________________ It is the power of the State to enforce proportional contribution from its subjects
to sustain itself.
10. ___________________ is the general power of the State to enact laws to protect the well-being of the
people enactment of a tax law by Congress and also referred to as the legislative act of taxation.

Part II-Multiple Choice

1. The point at which tax is levied is also called

a Impact of taxation b Situs of Taxation
c Incidence of taxation d Assessment

2. Which does not properly describe the scope of taxation?

a Comprehensive b Supreme
c Discretionary d Unlimited

3. The power to enforce proportional contribution from the people for the support of the government is
a Taxation b Police Power
c Eminent Doman d Exploitation

4. This theory underscores that taxes are indispensable to the existence of the state.
a Doctrine of equitable recoupment b The Lifeblood Doctrine
c The benefit received theory d The Holmes Dpctrine

5. Select the incorrect statement?

a The power to tax includes the power to exempt.
b Exemptions is construed against the taxpayer and in favor of the government.
c Tax statutes are construed against the government in case of doubt.
d Taxes should be collected only for public improvements.

6. Which is not a public purpose.

a Public education b National Defense
c Transportation d None of these

7. All of these are secondary purposes of taxation except

a To reduce the social inequality b To protect local industries
c To raise revenue for the support of the d To encourage growth of local industries
government
8. Which limitation of taxation is the concept of “situs of taxation” based
a Territoriality b Public Purpose
c International Comity d Exemption of the Government

9. Which of the following acts in taxation is administrative in nature

a Determination of the amount to be imposed
b Fixing the allocation of the amount to be collected between the local government and the national
government.
c Levy or distraint of taxpayer”s property for tax delinquency.
d Determining the purpose of the tax to impose.

10. This refer to theprivilege or immunity from a tax burden which others are subject to:
a Exclusion b Deduction
c Tax Holiday d Reciprocity

Part III. True or False. Write T if the statement is TRUE, and F if the statement is FALSE

_______ 1. The scope of taxation is widely regarded as comprehensive plenary, limited and supreme.
_______ 2. Tax is imposed even in the absence of a Constitutional Grant.
_______ 3. The benefit received theory presupposes that the more benefit receives from the government, the
more taxes he should pay.
_______ 4. The ability to pay theory presupposes that taxation should also consider the taxpayer’s ability to pay.
_______ 5. Non-delegation of the taxing power is one of the inherent limitations of the taxation power.
_______ 6. Basic Community tax and Additional Community tax are the components of POLL TAX.
_______ 7. Taxes are subject to automatic set-off or compensation.
_______ 8. The primary elements of double taxation is same purpose of tax.
_______ 9. Double taxation occurs when the same taxpayer is taxed twice by the same tax jurisdiction for the
same thing.
_______ 10. Tax administration refers to the management of the tax system.

Part IV.

1. Do you think that the taxes imposed by the government is the Lifeblood of the government? Yes or No.
Explain your answer? 5 pts