Chapter 1 - T or F
a tax law which destroys things, business, or enterprises for the purpose of raising revenue is an invalid tax law.
T
all inherent powers presuppose an equivalent form of compensation.
T
an imposition can be both a tax and a regulation. taxes may be levied to provide means for rehabilitation and stabilization of threatened industry.
T
collection of taxes in the absence of a law is violative of the constitutional requirement for due process.
T
congress can exercise the power of taxation even without constitutional delegation of the power to tax.
T
every person must contribute his share in government costs.
T
exemption is contrued against the taxpayer and in favor of the government.
T
horizontal equity consideration of the circumstance of the taxpayer.
T
in the selection of the objects of taxation, the courts have no power to inquire into the wisdom, objectivity, motive, expediency, or necessity of tax law.
T
international comity connotes courtesy between nations.
T
once a government is established, taxation is exercisable.
T
only the legislature can exercise the power of taxation, eminent domain, and police power.
T
police power is more superior than the non-impairment clause of the constitution.
T
tax statutes are construed against the government in case of doubt.
T
taxation is a mode of apportionment of government costs to the people.
T
taxation is inherent in sovereignty.
T
taxation is subject to inherent and constitutional limitations.
T
taxation may be used to implement the police power of the state.
T
taxation power shall be exercised by congress even without an express constitutional grant.
T
taxes are the lifeblood of the government.
T
the President of the PH can change tariff or imposts without necessity of calling Congress to pass a law for that purpose.
T
the ability to pay theory suggests that some taxpayers may be exempted from tax provided they do not have the ability to pay the same.
T
the existence of a government is expected to improve the lives of the people.
T
the government provides protection and other benefits while the people provide support.
T
the most important of the power is taxation.
T
the police power of the state is superior to the non-impairment clause if the constitution.
T
the power to tax include the power to exempt.
T
the power to tax includes the power to destroy.
T
the reciprocal duty of support between the government and the people underscores the basis of taxation.
T
the scope of taxation is regarded as comprehensive, plenary, unlimited, and supreme.
T
the taxation power can be used to destroy if the law is valid.
T
the lifeblood doctrine requires the government to override its obligations and contracts when necessary.
F
the lifeblood theory underscores that the taxation is the most superior power of the state.
F
the power of taxation is superior to the non-impairment clause of the constitution.
F
the power to license includes the power to tax.
F
the provisions on taxation in the PH Constitution are grants of the power to tax.
F
the sumptuary purpose of taxation is to raise funds for the government
F
there should be direct receipt before one could be compelled to pay taxes.
F
thr benefit received theory explains that the government is obliged to serve.
F
vague taxation laws are interpreted liberally in favor of the government.
F
when taxation is used as a tool for general and economic welfare, this is called fiscal purpose.
F
taxes should be collected only for public improvements.
F
taxes should not operate retrospectively.
F
taxpayers under the same circumstance should be taxed differently.
F
the BIR has 5 deputy commissioners.
F
the benefit received theory presupposes that some taxpayers within the territorial jurisdiction of the PH will be exempted fron paying tax so long as they do not receive benefits from the government.
F
the constitutional exemption of religious, charitable, and non-profit cemeteries, churches and mosques refers to income tax and real property tax.
F
the exercise of taxation poster requires Constitutional grant.
F
the government can still collect tax in disregard of a constitutional limitation because taxes are the lifeblood of the government.
F
the government should tax itself.
F
2/3 of all members of Congress is required to pass a tax exemption law.
F
eminent domain involves confiscation of prohibited commodities to protect the well-being of the people.
F
eminent domain refers to the power to take public property for private use after paying just compensation.
F
no one shall be imprisoned for non-payment of tax.
F
only those who are able to pay tax can enjoy the privileges and protection of the government.
F
police power being the most superior power of the State is not subject to any limitation.
F
police power is the most superior power of the government. its exercise needs to be sanctioned by the Constitution.
F
since there is compensation, eminent domain raises money for the government.
F
tax condonation is a general pardon granted by the government.
F
tax is generally for public purpose.
F
taxation is the rule, exception is the exemption.
F
taxes may be collected even in the absence of a law since obligation arising from law is always presumed.
F