1.

For me “no”, because the cigarette company is actually wrong because the law recognizes that the
power to tax is the power to destroy.

2. No, I think the BIR should not grant the requested permission because a tax is generally a pecuniary
burden. The principle is one of the attributes or characteristics of tax.

3.

4.

5. I think Mr. Cedo can ask of settle of his unpaid

6. Actually yes, it is reasonable because non-stock and non- profit educational institutions are
constitutionally exempted especially if its purpose is used directly for educational purposes only and
nothing more.

1. F
2. T
3. T
4. T
5. F
6. F
7. T
8. F
9. T
10. 0
11. T
12. F
13. T
14. T
15. T
16. T
17. F
18. T
19. T
20. F-
1. 4
2. 2
3. 0
4. 0
5. 0
6. 0
7. 0
8. 0
9. 0
10. 0
11. 0
12. 0
13. 0
14. 0
15. 0
16. 0
17. 0
18. 0
19. 0
20. 0