Question 62
Tax which is demanded from one person in the expectation and intention that he shall indemnify himself
at the expense of another
Direct
Indirect
Excise
Income
Question 63
One is not a direct tax
Immigration tax
Transfer tax
Income tax
Value added tax
Question 64
A tax on business is
Direct tax
Indirect tax
Property tax
None of the choices
Question 65
Tax which imposes a specific sum by the head or number or by some standards of weight or
measurement and which requires no assessment other than a listing of classification of the objects to be
taxed
Ad valorem
Specific
Excise
Revenue
Question 66
Tax which is fixed proportion of the amount or value of the property with respect to which the tax is
assessed
Ad valorem
Specific
Excise
Revenue
Question 67
Tax levied for particular or specific purpose irrespective of whether revenue is actually raised or not
Revenue tax
Regulatory tax
Specific tax
Ad valorem tax
Question 68
Tax based on a fixed percentage of the amount, income or other basis to be taxed
Progressive
Proportional
Regressive
Indirect
Question 69
Tax where the rate decreases as the tax base increases
Progressive
Proportional
Regressive
Indirect
Question 70
The rate increases as the tax base increases
Progressive
Proportional
Regressive
Indirect
Question 71
A tax classified as a regressive tax
Excise tax
Real estate tax
Value added tax
None of the choices
Question 72
Which of the following taxpayers is not covered by progressive tax
Resident citizen
Resident alien
Non resident alien engaged in trade
Non resident alien not engaged in trade
Question 73
Tax as distinguished from license fee
Non payment does not necessarily render the business illegal
A regulatory measure
Impose the exercise of police power
Limited to cover cost of regulation
Question 74
Which of the following terms describe this statement " the state has complete discretion on the amount to
be imposed after distinguishing between a useful and non useful activity"?
Tax
License fee
Toll
Customs duty
Question 75
Statement is wrong?
A tax is a demand of sovereignty
A toll is a demand of ownership
A special assessment is a tax
Customs duty is a tax
Question 76
Which of the following is correct?
Withholding tax liability may arise only when the agent has possession, custody or control of the funds
withheld
The withholding tax system was device to provide the taxpayer a convenient manner to meet his
probable income tax liability and to ensure collection of the income tax which could otherwise be lost or
substantially reduced through failure to file the corresponding returns
Withholding tax system is designed to improve the government's cash flow
All of the above
Question 77
Under the final withholding tax system, which of the following statements is not correct?
Income tax withheld by the withholding agent is constituted as a full and final payment of income tax due
from the pay on the said income.
The liability for payment of the tax rests primarily on the pay as a recipient of income.
In case of failure to withhold the tax, the deficiency tax shall be collected from the withholding agent.
The payee is no longer required to file an income tax return for the particular income.
Question 78
When the refund of a tax supposedly due to the taxpayer has already been barred by the prescription,
and the said taxpayer is assessed with a tax at present, the two taxes may be set off with each other. This
doctrine is called
Set off doctrine
Doctrine of reciprocity
Tax sparing doctrine
Equitable recoupment
Question 79
In case of ambiguity, tax laws imposing a tax shall be interpreted
Strictly against the taxpayer
Liberally in favor of the taxpayer
Liberally in favor of the government
None of the choices
Question 80
The use of illegal or fraudulent means to avoid or defeat the tax payment
Exemption
Shifting
Avoidance
Evasion
Question 81
The exploitation by the tax payer of legally permissible alternative tax rates or methods of assessing
taxable property or income, in order to reduce tax liability. It is otherwise known as tax minimization
Tax exemption
Tax evasion
Tax avoidance
Transformation
Question 82
Which of the following statements regarding "Taxpayer's Suit" is incorrect
It is one brought or filed by a taxpayer arguing the validity of a tax statute and its enactment or the
constitutionality of its alleged public purpose
It is a case where the act complained or directly involved the illegal disbursement of public funds derived
from taxation
Taxpayer have "locus standi" to question the validity of tax measures or illegal expenditures of public
money
A taxpayer is relieved from the obligation of paying attacks because of his belief that it is being
misappropriated by certain officials
