Tax True or False 2023 Questions and Answers Complete
The existence of a Constitution is a necessary for the exercise of the inherent powers of
the Sovereign State.
False - Constitution's existence is unnecessary.
Taxation is the government's legitimate means of interfering with the private properties
of its subjects.
True
The benefits from taxation have to be experienced to justify the legitimacy of collection
of taxes from the people.
False
Taxation is the primary source of government revenue. Hence all government funds
come from taxes.
False - Not all government funds comes from taxes
Sovereign quality dictates that a nation cannot impose taxes on the property of another
country.
True
The State can still exercise its taxing power over its citizens, even if he resides outside
the taxing State's territory.
True
Revenues derived from taxes cannot be used for exclusive use of private persons.
True
All government entities regardless of their functions are exempted from taxes because it
would be impractical for their government to be taxing itself
False - depends on its status and if accepted by the law.
Local tax ordinances must be uniformly and equally applied throughout the country.
False - different taxes on different places or regions
Taxation could be described as power, as a process or as a means. As a power,
taxation is a way of apportioning the cost of government among those who are
privileged to enjoy its benefits.
False - As a means
The state can enforce contributions upon its citizens in the form of taxes even without a
constitutional provision authorizing it.
True
Appropriation of taxes is considered valid if intended for the common good of the people
without identifying a particular person to be benefited from it.
True
Taxation is inseparable in the existence of a nation
True
Taxation is considered as the lifeblood of the government and every government unit
must exercise this power.
False - Not for every government, but it is exclusively for legislative.
The amount of taxes may be increased to curve spending power and minimize inflation.
True
The Constitution is the source of the State's taxing power
False - Constitution is not based on taxing power
, In tax capitalization, the buyer absorbs the payment of tax and includes the same as
part of the cost of the acquired property.
True
In tax condonation, the government has the option to restore what has already been
taken from the taxpayer.
True
The Pari Materia Doctrine requires the tax laws should be interpreted with reference to
other legislation and their effect as a whole may be given consideration.
True
A tax may be levied for the support of religious activities as long as all churches benefit
from it.
False
In general, bills need to be signed by the President to become a law.
False - Congress/Senate and then to the President
No law granting any tax exemption shall be passed without the concurrence of two-
thirds of the members of the Congress.
False - Majority of the members
The Constitution grants autonomous regions certain legislative powers which shall
include legislative power over taxation.
True
Taxes collected by the BIR are local taxes.
False - should be a National Taxes
Real estate tax and income tax collected on the same real estate property is not a form
of double taxation.
True
A tax evader sidesteps the law, while the tax avoider breaks it.
False, Tax evader breaks it, and Tax avoider sidesteps the law.
All revenues and assets of a non-stock, nonprofit educational institutions used directly
or indirectly for educational purposes shall be exempt from taxes and duties.
False
Taxes may be exercised to encourage economic growth by granting tax exemptions
True
Taxes may be used as a tool and weapon in international relations and to protect trade
relations.
True
Protection is the basic consideration that justify tax situs
True
The tax situs for occupation is the place where occupation is pursued even if the
criterion for nationality is given.
True
There is direct double taxation by taxing corporate income and corporate stockholders'
dividends from the same corporation
False - subject numbers, always starts with 0000
Tax administration involves legislation and collection of taxes.
True
The EFPS is a manual mode of filing tax returns and payment of taxes.
The existence of a Constitution is a necessary for the exercise of the inherent powers of
the Sovereign State.
False - Constitution's existence is unnecessary.
Taxation is the government's legitimate means of interfering with the private properties
of its subjects.
True
The benefits from taxation have to be experienced to justify the legitimacy of collection
of taxes from the people.
False
Taxation is the primary source of government revenue. Hence all government funds
come from taxes.
False - Not all government funds comes from taxes
Sovereign quality dictates that a nation cannot impose taxes on the property of another
country.
True
The State can still exercise its taxing power over its citizens, even if he resides outside
the taxing State's territory.
True
Revenues derived from taxes cannot be used for exclusive use of private persons.
True
All government entities regardless of their functions are exempted from taxes because it
would be impractical for their government to be taxing itself
False - depends on its status and if accepted by the law.
Local tax ordinances must be uniformly and equally applied throughout the country.
False - different taxes on different places or regions
Taxation could be described as power, as a process or as a means. As a power,
taxation is a way of apportioning the cost of government among those who are
privileged to enjoy its benefits.
False - As a means
The state can enforce contributions upon its citizens in the form of taxes even without a
constitutional provision authorizing it.
True
Appropriation of taxes is considered valid if intended for the common good of the people
without identifying a particular person to be benefited from it.
True
Taxation is inseparable in the existence of a nation
True
Taxation is considered as the lifeblood of the government and every government unit
must exercise this power.
False - Not for every government, but it is exclusively for legislative.
The amount of taxes may be increased to curve spending power and minimize inflation.
True
The Constitution is the source of the State's taxing power
False - Constitution is not based on taxing power
, In tax capitalization, the buyer absorbs the payment of tax and includes the same as
part of the cost of the acquired property.
True
In tax condonation, the government has the option to restore what has already been
taken from the taxpayer.
True
The Pari Materia Doctrine requires the tax laws should be interpreted with reference to
other legislation and their effect as a whole may be given consideration.
True
A tax may be levied for the support of religious activities as long as all churches benefit
from it.
False
In general, bills need to be signed by the President to become a law.
False - Congress/Senate and then to the President
No law granting any tax exemption shall be passed without the concurrence of two-
thirds of the members of the Congress.
False - Majority of the members
The Constitution grants autonomous regions certain legislative powers which shall
include legislative power over taxation.
True
Taxes collected by the BIR are local taxes.
False - should be a National Taxes
Real estate tax and income tax collected on the same real estate property is not a form
of double taxation.
True
A tax evader sidesteps the law, while the tax avoider breaks it.
False, Tax evader breaks it, and Tax avoider sidesteps the law.
All revenues and assets of a non-stock, nonprofit educational institutions used directly
or indirectly for educational purposes shall be exempt from taxes and duties.
False
Taxes may be exercised to encourage economic growth by granting tax exemptions
True
Taxes may be used as a tool and weapon in international relations and to protect trade
relations.
True
Protection is the basic consideration that justify tax situs
True
The tax situs for occupation is the place where occupation is pursued even if the
criterion for nationality is given.
True
There is direct double taxation by taxing corporate income and corporate stockholders'
dividends from the same corporation
False - subject numbers, always starts with 0000
Tax administration involves legislation and collection of taxes.
True
The EFPS is a manual mode of filing tax returns and payment of taxes.
