TRUE OR FALSE: Write True if the statement is correct, or False if the statement is incorrect.1. Taxation could e descried as a !o"er as a !rocess or as a means.As a !o"er, taxation is a "a# of a!!ortionin$ the cost of $o%ernment amon$ those"ho are !ri%ile$ed to en&o# the ene'ts.(. The State can enforce contriutions u!on its citi)ens in the form of taxes e%en "ithout a constitutional !ro%isions authori)ed it.*. A!!ro!riation of taxes is considered %alid if intended for the common $ood of the !eo!le "ithout identif#in$ a !articular !erson to e ene'ted from it.+. Taxation is inse!arale in the existence of a nation.,. Taxation is considered as the lifelood of the $o%ernment and e%er# $o%ernment unit must exercise this !o"er.-. The amount of taxes ma# e increased to cur%e s!endin$ !o"er and minimi)e in.ation./. A s!eci'c !ro%ision in the constitution is the source of the State0s taxin$ !o"er.1. Taxation is the $o%ernment0s le$itimate means of interferin$ "ith the !ri%ate !ro!erties of its su&ects.2. The ene'ts from taxation ha%e to e ex!erienced to &ustif# the le$itimac# of collection of taxes from the !eo!le.13.Taxation is the !rimar# source of $o%ernment re%enue.4ence, all $o%ernment funds come from taxes.11.So%erei$n e5ualit# dictates that a nation cannot im!ose taxes on the !ro!ert# of another countr#.1(.The state can still exercise its taxin$ !o"ers o%er its citi)en, e%en if he resides outside such state0s territor#.1*.All $o%ernment entities re$ardless of their functions are exem!ted from taxesecause it "ould e im!ractical for the $o%ernment to e taxin$ itself.1+.Re%enues deri%ed from taxes cannot e used for the exclusi%e use of !ri%ate !erson.1,.Local tax ordinances must e uniforml# and e5uall# a!!licale throu$hout thecountr#.TRUE OR FALSE (1. The !rimar# re5uisite of e5uit# !rinci!le is that each tax!a#er should e re5uired to contriute e5ual amounts in the form of taxes.(. Tax assessment refers to the 'scal !olic# of the $o%ernment.*. An as!ect of tax !o"er that could e dele$ated to the !resident co%ers oth le$islati%e and administrati%e discretion.+. Eminent domain and !olice !o"er can e6ecti%el# e !erformed e%en "ithout taxation.,. When the !o"er to tax is dele$ated to the local $o%ernment, onl# the le$islati%e ranch of the local $o%ernment can exercise the !o"er.-. All inherent !o"ers !resu!!ose e5ui%alent com!ensation./. There is no im!osition of amount in !olice !o"er.1. 7olice !o"er and eminent domain ma# defeat the constitutional ri$hts of a !erson.2. Tax exem!tion a!!lies onl# to $o%ernment entities that exercise !ro!rietar# functions.13.Tax assessment is a !rocess of taxation "hich in%ol%es the !assa$e of tax la"s and ordinances throu$h le$islature.11.Taxation, li8e eminent domain is limited # the 9onstitutional !ro%ision that !ri%ate !ro!ert# ma# not e ta8en "ithout &ust com!ensation.1(.The exercise of !olice !o"er is su!erior to the non:im!airment clause of the constitution.1*.Taxation, li8e !olice !o"er is restricted # the due !rocess clause of the constitution.1+.;um!in$ dut# is the additional dut# tax im!osed on im!orted $oods "ith the lo"er !rices than their fair mar8et %alues to !rotect local industries.1,.Tax im!rescri!tiilit# is a tax doctrine "hich states that taxes in $eneral are not cancellale.TRUE OR FALSE *1. Taxes ma# e exercised to encoura$e economic $ro"th # $rantin$ tax exem!tions.(. Taxes ma# e used as a tool and "ea!on in international relations and to !rotect trade relations.*. 7rotection is the asic consideration that &usti'es tax suits.+. The tax situs for occu!ation is the !lace "here occu!ation is !ursued e%en if the criterion for nationalit# is $i%en.,. There is direct doule taxation # taxin$ cor!orate income and cor!orate stoc8holders0 di%idends from the same cor!oration.-. A nonresident alien is liale to !a# transfer taxes for !ro!erties "ithin and outside the 7hili!!ines./. A tax ma# e le%ied for the su!!ort of reli$ious acti%ities as lon$ as all churches ene't from it.1. A ill, need not e si$ned # the 7resident to ecome la".2. R are local taxes.1(.Real estate tax and income tax collected on the same real estate !ro!ert# is not a form of doule taxation.1*.A tax e%ader sideste! the la", "hile the tax a%oider rea8s it.1+.All re%enues and assets of non:stoc8 non!ro't educational institutions used directl# or indirectl# for educational !ur!oses shall e exem!t from taxes andduties.TRUE OR FALSE +1. The !o"er of ?udicial Re%ie" in taxation is limited onl# to the inter!retation and a!!lication of tax la"s.(. >nter!retations made # the executi%e ranch for the enforcement of tax la"sare $enerall# res!ected # the 9ourts ecause the# are conclusi%e.*. Tax la"s are $i%en retroacti%e e6ect ecause the rule of @ex !ost facto la"A isa!!licale for tax !ur!oses.+. >n taxation, it is one0s ci%il liailit# to !a# taxes "hich $i%es rise to criminal liailit#.,. 7LE 94O>9E1. Which of the follo"in$ statements isCare correctDi. Taxation is a !rocessii. Enactment of Tax La"s is !art of the taxation !rocessiii. The 9onstitution ex!ressl# conferred the !o"er of Taxation to the 7resident of the 7hili!!inesi%. Taxation re5uires %oluntar# contriution from the inhaitants to su!!ort the $o%ernment9hoices:a. i, ii, iii andi%. i, ii and iii onl#c. i and ii onl#d. i onl#(. Which of the follo"in$ isCare natural 5ualities of Taxation 7o"erDi. An inherent !o"erii. Essentiall# an executi%e functioniii. An asolute !o"eri%. Territorial in o!eration9hoices:a. i and i% onl#. ii andiii onl#c. i and ii onl#d. i onl#*. Taxation co:exist "ith the four elements of the state "hich includes all, exce!ta. Eo%ernment. 7ro!ert#c. So%erei$nt#d. Territor#+. Which of the follo"in$ statements is not correctDa. The $o%ernment automaticall# !ossesses the !o"er to collect taxes from its inhaitants.. The $o%ernment can enforce contriution u!on its citi)en onl# "hen the constitution $rants it.c. Taxation !o"er exists inse!aral# "ith the State.d. The State has the su!reme !o"er to command and enforce contriution from the !eo!le "ithin its &urisdiction.,. Which of the follo"in$ statements is not correctDa. Onl# the nternational comit#. 7ulic !ur!osec. Su!reme !o"erd. Reci!rocit#BULT>7LE 94O>9E:1. >t is achie%ed throu$h the !assa$e of tax la" that de'nes the tax s#stem of a nationDa. Tax le$islation. Tax administrationc. Tax !olic#d. Tax assessment(. A fundamental rule in taxation is that the !ro!ert# of one countr# ma# not etaxed # another countr#.This is 8no"n asDa. >nternational la". >nternational comit#c. Reci!rocit#d. >nternational inhiition*. Which of the follo"in$ statements is not correctDa. 9ollection from taxes are !ulic mone#.. A!!ro!riation of taxes for the common $ood of the !eo!le is %alid.c. 9onstruction of !ri%ate road from taxes is a %alid a!!ro!riation.d. Allocations of taxes for the ene't of $reater !ortion of !o!ulation is considered for !ulic !ur!oses.+. A tax!a#er $i%es the follo"in$ reasons in refusin$ to !a# a tax.Which of this reasons is not acce!tale for le$all# refusin$ to !a# the taxDa. That he has een de!ri%ed of due !rocess of la".. That there is lac8 of territorial &urisdiction.c. That he deri%es no ene't from the tax.d. That the !rescri!ti%e !eriod for the tax has ela!sed.,. The follo"in$ are the constitutional limitations on the !o"er of taxation, exce!tDa. Taxes are not su&ect to set:o6 or com!ensation. Onl# 9on$ress can exercise the !o"er of taxationc.