TAXATION QUIZ 2023 GRADEDA+;(Actual questions
and answers)
Which of the following rules governs the prescription for violation of the Tax Code?
1st rule:Prescription starts from the day the law is violated and if the same is not known,
prescription starts from the discovery of the violation.
2nd rule:All violations of any provision of the Tax Code shall prescribe after ten (10)
years.
A. First rule is wrong, second rule is correct.
B. Both rules are wrong.
C. First rule is correct, second rule is wrong.
D. Both rules are correct.
C
I. If before the expiration of the time prescribed for the assessment of the tax, both the
Commissioner and the taxpayer have agreed in writing to its assessment after such
time, the tax may be assessed within the period of extension agreed upon.
II. Under the doctrine of equitable recoupment, a liability for tax the collection of which
has not prescribed. Conversely, a liability for tax the collection for which has prescribed
may be offset against a refund of another tax the refund for which has not prescribed.
This American jurisprudence can very well apply in the Philippines.
A. Both statements are wrong
B. The first statement is wrong, but the second statement is correct
C. The first statement is correct, but the second statement is wrong
D. Both statements are correct
C
The following are the requisites for the exercise of the remedy of distraint and levy,
except
A. The taxpayer failed to pay the tax at the time required
B. The tax due should be at least P1,000
C. The period to collect the tax has not yet prescribed
D. The taxpayer must be delinquent in the payment tax
B
Which of the following criminal acts arising from violation of the Tax Code is subject to
both fine and imprisonment?
A. Willful attempt to evade or defeat in any manner any tax under the Tax Code and
willful failure to pay a tax, make a return, supply correct and accurate information and
remit taxes withheld.
B. Unlawful pursuit of business without paying the privilege tax required for the
business.
, C. Making false entries, reports or certification.
D. All of the choices are correct
D
Which of the following statements is correct?
A. Constructive service of the notice shall be considered effected by leaving the same in
the premises of the taxpayer and this fact of constructive service is attested to,
witnessed and signed by at least two (2) revenue officers other than the revenue officer
who constructively served the notice.
B. If the notice to the taxpayer is served by registered mail, and no response is received
from the taxpayer within the prescribed period from date of the posting of the notice in
the mail, the same shall be considered actually or constructively received by the
taxpayer.
C. If the notice is personally served on the taxpayer or his duly authorized
representative who, however, refused to acknowledge receipt of the notice, the same
shall be constructively served on the taxpayer.
D. All of the choices.
D
Joan, a Filipino citizen engaged in the real estate business, filed his 2011 income tax
return on March 15, 2012. On December 2012, he left the Philippines as an immigrant
to join his family in Canada. After investigation of said return, the BIR issued a notice of
deficiency income tax assessment on April 15, 2014. Joan returned to the Philippines as
a balikbayan on December 8, 2014. Finding his name as a delinquent taxpayer, he filed
a protest against the assessment on the ground that he did not receive the notice of
assessment and that the assessment had prescribed.
Will the protest of Joan prosper?
A. No. The assessment has not prescribed because it was issued by the BIR on April
15, 2014, which is within the reglementary period of 3 years from the time the return
should have been filed on April 15, 2012.
B. Yes. In the instant case, the suspension of the running of the prescriptive period
applies because the assessment notice was issued by the BIR beyond the 3 years
prescriptive period.
C. Yes. The assessment had prescribed because it was issued by the BIR on April 15,
2014, which is already beyond the reglementary period of 3 years from the time the
return was filed on March 20, 2012.
D. No.e right of the government to make a tax assessment -prescriptible, irrespective of
whether the delinquent taxpayer is out of the country or not.
A
A contract whereby the taxpayer and the government by reciprocal concessions avoid a
litigation or put an end already commenced
A. Compromise
B. Distraint
C. Confiscation
D. Suspension of action
and answers)
Which of the following rules governs the prescription for violation of the Tax Code?
1st rule:Prescription starts from the day the law is violated and if the same is not known,
prescription starts from the discovery of the violation.
2nd rule:All violations of any provision of the Tax Code shall prescribe after ten (10)
years.
A. First rule is wrong, second rule is correct.
B. Both rules are wrong.
C. First rule is correct, second rule is wrong.
D. Both rules are correct.
C
I. If before the expiration of the time prescribed for the assessment of the tax, both the
Commissioner and the taxpayer have agreed in writing to its assessment after such
time, the tax may be assessed within the period of extension agreed upon.
II. Under the doctrine of equitable recoupment, a liability for tax the collection of which
has not prescribed. Conversely, a liability for tax the collection for which has prescribed
may be offset against a refund of another tax the refund for which has not prescribed.
This American jurisprudence can very well apply in the Philippines.
A. Both statements are wrong
B. The first statement is wrong, but the second statement is correct
C. The first statement is correct, but the second statement is wrong
D. Both statements are correct
C
The following are the requisites for the exercise of the remedy of distraint and levy,
except
A. The taxpayer failed to pay the tax at the time required
B. The tax due should be at least P1,000
C. The period to collect the tax has not yet prescribed
D. The taxpayer must be delinquent in the payment tax
B
Which of the following criminal acts arising from violation of the Tax Code is subject to
both fine and imprisonment?
A. Willful attempt to evade or defeat in any manner any tax under the Tax Code and
willful failure to pay a tax, make a return, supply correct and accurate information and
remit taxes withheld.
B. Unlawful pursuit of business without paying the privilege tax required for the
business.
, C. Making false entries, reports or certification.
D. All of the choices are correct
D
Which of the following statements is correct?
A. Constructive service of the notice shall be considered effected by leaving the same in
the premises of the taxpayer and this fact of constructive service is attested to,
witnessed and signed by at least two (2) revenue officers other than the revenue officer
who constructively served the notice.
B. If the notice to the taxpayer is served by registered mail, and no response is received
from the taxpayer within the prescribed period from date of the posting of the notice in
the mail, the same shall be considered actually or constructively received by the
taxpayer.
C. If the notice is personally served on the taxpayer or his duly authorized
representative who, however, refused to acknowledge receipt of the notice, the same
shall be constructively served on the taxpayer.
D. All of the choices.
D
Joan, a Filipino citizen engaged in the real estate business, filed his 2011 income tax
return on March 15, 2012. On December 2012, he left the Philippines as an immigrant
to join his family in Canada. After investigation of said return, the BIR issued a notice of
deficiency income tax assessment on April 15, 2014. Joan returned to the Philippines as
a balikbayan on December 8, 2014. Finding his name as a delinquent taxpayer, he filed
a protest against the assessment on the ground that he did not receive the notice of
assessment and that the assessment had prescribed.
Will the protest of Joan prosper?
A. No. The assessment has not prescribed because it was issued by the BIR on April
15, 2014, which is within the reglementary period of 3 years from the time the return
should have been filed on April 15, 2012.
B. Yes. In the instant case, the suspension of the running of the prescriptive period
applies because the assessment notice was issued by the BIR beyond the 3 years
prescriptive period.
C. Yes. The assessment had prescribed because it was issued by the BIR on April 15,
2014, which is already beyond the reglementary period of 3 years from the time the
return was filed on March 20, 2012.
D. No.e right of the government to make a tax assessment -prescriptible, irrespective of
whether the delinquent taxpayer is out of the country or not.
A
A contract whereby the taxpayer and the government by reciprocal concessions avoid a
litigation or put an end already commenced
A. Compromise
B. Distraint
C. Confiscation
D. Suspension of action
