1. an alien individual whether a resident or not of the Philippines is taxable… sources within the Philippines.

T
2. which statement is not true regarding our present tax system? Tax treatment views
3. taxation is inherent in the existence of the state because: taxation is mandated
4. which of the following statements is incorrect? Taxes are the revenues
5. the situs of taxation is influenced by the following factors, excepts: amount of income
6. the branch of the national government that determines the legality of the tax laws is: executive branch
7. the following taxes are internal revenue taxes, except: real estate tax
8. items of gross income subject to final tax and capital gains tax are excluded in gross income subject to regular income tax.
9. the intention with regard to the length and nature of stay of an alien determines whether he is a resident or nonresident. T
10. the following items are the basic principles of a sound taxation system, except: Legislative function
11. an exemption provided by the law to take care of personal, living and family expenses of the taxpayers and the amount of which is determined according to the status of the taxpayer is..
personal exemption
12. non-resident alien who shall come to the philippines and stay herein aggregate period of more than 180 days… personal exemption. T
13. pertinent items of gross less the deductions and/or personal and additional exemptions, if any, authorized for such types of income is..
taxable income
14. the taxable income of a mixed income earners is the: taxable compensation income plus net income from business
15. a foreign who has acquired residency in the Philippines shall only become a nonresident when he actually departs with the intention of abandoning his residency in the Philippines. T
16. license fee differs from tax, because license fee has the following attributes, except:
17. pedro, a Filipino citizen, migrated to the united states some six years ago and got a permanent resident status or green card, he should pay his Philippine income taxes on..
18. which of the following is not an income taxpayer classification?
19. the amount that the state imposes based on its discretion after it has identified what are the useful and non-useful activities is called:
20. the following modes are applications of the principle of escape from taxation, except:
21. it is an enforced proportional contribution on person, property or rights as levied by a law making body for the purpose of raising revenue.
22. for all taxpayers, taxable income means the pertinent items of gross income not subject to capital gains tax and final tax less allowable deductions.
23. taxation is important because it is based on: the necessity of the state to existthe follo
24. the following classifications of taxes are made according to rate, except: Ad Valorem
25. which is specifically exempted from income taxation by virtue of legal exemption?
26. the taxable compensation income is computed as gross compensation less the non-taxable compensation income.
27. the following non-resident aliens are subjected to the same tax rate except one, which one?
28. living with the person giving support
29. the term ‘uniformity in taxation’ refers to:
30. the following taxes are example of excise tax, except:
31. which is true with final withholding tax?
32. the place of taxation is:
33. an alien individual is deemed doing business in the Philippines …stay herein... more than 180 days..
34. the following are the essential characteristics of taxation, except:
35. the following are the inherent limitations of taxation, except: there is uniformity and equality in taxation
36. the first Philippines internal revenue law was governed by: act no. 1189
37. which of the following individual taxpayers is not subject to tax on taxable income?
38. the distinction of tax and license fee is that: tax is immaterial in amount
39. which of the following concepts of taxation embraces the idea that tax affects the area as a community rather than as an individual?
40. the power of taxation in relation to scope is considered as the following, except: individualistic
41. the power of the state to enforce contribution to the person’s ability to pay..
42. The doctrine of escape from taxation where prices of goods are reduced so that the amount of.. tax avoidance
43. the power of the state to promote general welfare of individuals through proper regulations of rights is called. Police power
44. A resident alien naturalized in accordance with Philippine laws is a: resident alien
45. No deductions shall be allowed against taxable income. true
46. A Filipino who has been abroad for more than 183 days is classified as a.. non resident alien
47. All of the following are taxable only on income earned from sources within the Philippines, except. Domestic corporation
48. taxable income is synonymous to net income. false
49. Which of the following is not true about a resident alien? – An alien is
50. Which statement is correct regarding situs of income? – The gain on the sale of real property is earned
51. tax differs from debt, because tax has the following characteristics, except: Tax is assignable
52. the following are the aspects of taxation, except: filing of charges in appropriate court
53. the levying or imposition aspect of taxation refers to the acts of: formulating guidelines and regulations
54. the power of the state to take private property with just and fair compensation intended for public purpose is called: power
of eminent domain
55. it is an unlawful means of escaping the burden of tax. Tax evasion