The commissioner of internal revenue is under the tax code.

Which of the following is not a power

granted to the commissioner under the code?

Interpret tax laws and decide tax cases

Issue summons and subpoena

Enact tax laws and make amendments

Make assessment and prescribe additional requirements

Question 22

Which of the following statement is correct?

The BIR commissioner has the power to interpret the provision of the tax code without a need of
review by the department of finance secretary

The BIR has the authority to prescribe additional procedural/documentary requirements for the
taxpayer

The BIR shall have commissioners and a deputy commissioner

The BIR commissioner can delegate the power to abate tax liabilities

Question 23

Where does taxing power of the provinces, municipality and cities precede from?

Constitutional grant

Legislative enactment

Presidential decree or executive act

Local legislation

Question 24

How will the local government units be able to exercise their taxing powers?
 By local legislation

By authority conferred by congress

By the issuance of the department of finance

By the help of the bureau of internal revenue

Question 25

When the power to tax is delegated to the local government

Only the local executive can exercise the power

Only the legislative branch of the local government can exercise the power

The local executive and the legislative branch of the local government can exercise the power

Neither the local executive nor legislative branch of the local government can exercise the power

Question 26

Levying of local government taxes may be exercised by

The local executive only

The legislative branch of the local government only

The local executive and the legislative branch of the local government unit

Neither the local executive nor the legislative branch of the local government can exercise the power

Question 27

Which of the following statement is not correct?

Only the national government exercises the inherent power of taxation

Local government units could exercise the power of taxation through legislative delegation

National legislation is exercised by congress

Interpretation of tax laws is done by the legislative branch of the government

Question 28

Which of the following is incorrect?

Taxes may be imposed retroactively lee by law but, unless so expressed by such law, these taxes must
only be imposed prospectively.

The tax laws are neither political nor penal in nature

The "ex post facto" rule is not applicable in taxation

None of the above

Question 29

One of the following is not a characteristic or an element of tax

It is levied by the legislature

It is payable in money or in kind

It is proportionate in character

It is an enforced contribution

Question 30

Being legislative in nature, the power to tax may not be delegated, except

The local governments or political subdivisions

When allowed by the constitution

When delegation relates merely to administrative implementation that may call for some ° of
discretionary powers under a set of sufficient standards expressed by law or implied by the policy and
purpose of the Act.

All of the choices

Question 31

All of the following, except one, or basic principles of a sound taxation system
 Fiscal adequacy

Administrative feasibility

Theoretical justice

Inherent in sovereignty

Question 32

Under the basic principle of sound taxation system, the government should not incur a deficit

Theoretical justice

Administrative feasibility

Fiscal adequacy

None of the above

Question 33

The basic principle of a sound taxation system, where, " taxes must be based on the taxpayer's ability to
pay" is called

Equality in taxation

Ability to pay theory

Theoretical justice

Equity in taxation

Question 34

The tax law must be capable of convenient, just and effective administration

Theoretical justice

Fiscal adequacy

Administrative feasibility

Rule of appointment
Question 35

The following constitutes double taxation, except one

Both taxes are imposed in the same amount

Both taxes are levied for the same purpose

Both taxes are imposed by the same taxing authority

Both taxes are imposed upon the same person

Question 36

Which of the following is not a double taxation?

A lessor of property pays a real estate tax and income tax on the same property

Imposition of tax on the finished products and the raw materials used in the production of the said
finished products

Imposition of tax on corporate income and shareholders dividends from the same corporation

All of the above

Question 37

One of the following is a false statement about double taxation. Which is it?

There is no constitutional prohibition on double taxation

Direct duplicate taxation is a valid defense against a tax measure if it is violative of the equal protection
clause

Absence of any of the elements of double taxation makes it indirect duplicate taxation

A 20% final withholding tax on interest income on bank deposits and a 5% gross receipts tax on banks is
a direct duplicate taxation