Chapter 1 - T or F

Study online at quizlet.com/_3nkycn

1. 2/3 of all members of Congress is required to pass a F 22. the lifeblood doctrine requires the government to F
tax exemption law. override its obligations and contracts when necessary.
2. the ability to pay theory suggests that some taxpayers T 23. the lifeblood theory underscores that the taxation is F
may be exempted from tax provided they do not have the most superior power of the state.
the ability to pay the same.
24. the most important of the power is taxation. T
3. all inherent powers presuppose an equivalent form of T
25. no one shall be imprisoned for non-payment of tax. F
compensation.
26. once a government is established, taxation is T
4. the benefit received theory presupposes that some F
exercisable.
taxpayers within the territorial jurisdiction of the PH will
be exempted fron paying tax so long as they do not 27. only the legislature can exercise the power of taxation, T
receive benefits from the government. eminent domain, and police power.

5. the BIR has 5 deputy commissioners. F 28. only those who are able to pay tax can enjoy the F
privileges and protection of the government.
6. collection of taxes in the absence of a law is violative T
of the constitutional requirement for due process. 29. police power being the most superior power of the F
State is not subject to any limitation.
7. congress can exercise the power of taxation even T
without constitutional delegation of the power to tax. 30. police power is more superior than the non-impairment T
clause of the constitution.
8. the constitutional exemption of religious, charitable, F
and non-profit cemeteries, churches and mosques 31. police power is the most superior power of the F
refers to income tax and real property tax. government. its exercise needs to be sanctioned by
the Constitution.
9. eminent domain involves confiscation of prohibited F
commodities to protect the well-being of the people. 32. the police power of the state is superior to the non- T
impairment clause if the constitution.
10. eminent domain refers to the power to take public F
property for private use after paying just 33. the power of taxation is superior to the non-impairment F
compensation. clause of the constitution.

11. every person must contribute his share in government T 34. the power to license includes the power to tax. F
costs. 35. the power to tax includes the power to destroy. T
12. exemption is contrued against the taxpayer and in favor T 36. the power to tax include the power to exempt. T
of the government.
37. the President of the PH can change tariff or imposts T
13. the exercise of taxation poster requires Constitutional F without necessity of calling Congress to pass a law for
grant. that purpose.
14. the existence of a government is expected to improve T 38. the provisions on taxation in the PH Constitution are F
the lives of the people. grants of the power to tax.
15. the government can still collect tax in disregard of a F 39. the reciprocal duty of support between the T
constitutional limitation because taxes are the lifeblood government and the people underscores the basis of
of the government. taxation.
16. the government provides protection and other benefits T 40. the scope of taxation is regarded as comprehensive, T
while the people provide support. plenary, unlimited, and supreme.
17. the government should tax itself. F 41. since there is compensation, eminent domain raises F
18. horizontal equity consideration of the circumstance of T money for the government.
the taxpayer. 42. the sumptuary purpose of taxation is to raise funds for F
19. an imposition can be both a tax and a regulation. taxes T the government
may be levied to provide means for rehabilitation and 43. taxation is a mode of apportionment of government T
stabilization of threatened industry. costs to the people.
20. international comity connotes courtesy between T 44. taxation is inherent in sovereignty. T
nations.
45. taxation is subject to inherent and constitutional T
21. in the selection of the objects of taxation, the courts T limitations.
have no power to inquire into the wisdom, objectivity,
motive, expediency, or necessity of tax law.
46. taxation is the rule, exception is the exemption. F
47. taxation may be used to implement the police power of the state. T
48. the taxation power can be used to destroy if the law is valid. T
49. taxation power shall be exercised by congress even without an express constitutional grant. T
50. tax condonation is a general pardon granted by the government. F
51. taxes are the lifeblood of the government. T
52. taxes may be collected even in the absence of a law since obligation arising from law is always presumed. F
53. taxes should be collected only for public improvements. F
54. taxes should not operate retrospectively. F
55. tax is generally for public purpose. F
56. a tax law which destroys things, business, or enterprises for the purpose of raising revenue is an invalid tax law. T
57. taxpayers under the same circumstance should be taxed differently. F
58. tax statutes are construed against the government in case of doubt. T
59. there should be direct receipt before one could be compelled to pay taxes. F
60. thr benefit received theory explains that the government is obliged to serve. F
61. vague taxation laws are interpreted liberally in favor of the government. F
62. when taxation is used as a tool for general and economic welfare, this is called fiscal purpose. F