Taxation is an inherent power being an attribute of sovereignty. The following are manifestations of taxation being an inherent power, EXCEPT? Courts cannot issue an injunction to enjoin the collection of taxes There should be no improper delegation of the power to tax. Taxes may be imposed even without a constitutional grant The State has the right to select the subjects and objects of taxation.

Taxation is an inherent power being an attribute of sovereignty. The following are manifestations of taxation being an inherent power, EXCEPT? Courts cannot issue an injunction to enjoin the collection of taxes There should be no improper delegation of the power to tax. Taxes may be imposed even without a constitutional grant The State has the right to select the subjects and objects of taxation.

SWFT Essntl Tax Individ/Bus Entities 2020

23rd Edition

ISBN:9780357391266

Author:Nellen

Publisher:Nellen

Chapter2: Working With The Tax Law

Section: Chapter Questions

Problem 1BD

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If the power of taxation is an inherent power and therefore there is no need for constitutional grant for the State to exercise it, why do we have several provisions in our Constitution dealing with the power of taxation?
All are characteristics of the power of taxation, EXCEPT? a. It is an inherent power, b. It is legislative in character c. It is a civil in character.. d. It is a subject to inherent and constitutional limitations.
The following are constitutional limitations on the power of taxation, except one: * A. Public purpose B. No imprisonment for non-payment of poll tax C. Equal protection of law D. Power of the President to veto items in a revenue bill
The power to tax is provided for by the Constitution, the National Internal Revenue Code, Special Laws, and administrative revenue issuances. Group of answer choices True False
Among the inherent powers of the State: Taxation is the most punitive and restricting. Taxation is the most unlimited in terms of the amount or value to be taken. Taxation constitutes the most indirect form of taking. Taxation constitutes the most direct form of equivalent compensation.
Among the inherent powers of the State:A. Taxation is the most punitive and restricting.B. Taxation constitutes the most indirect form of taking.C. Taxation constitutes the most direct form of equivalent compensation.D. Taxation is the most unlimited in terms of the amount or value to be taken.
TRUE OR FALSE. 1. Whenever there is conflict between the Tax Code and the Civil Code, Tax Code will prevail over Civil Code. 2. Taxes are voluntary contributions to the government. 3. Taxation is the government's legitimate means of interfering with the private properties of its subject. 4. Tax laws are given retroactive effect 5. As a rule, doubts as to imposition must be resolved liberally in favor of the government. 6. An aspect of tax power that could be delegated to the President covers both legislative and administrative discretion. 7. The power of judicial review in taxation is limited only to the interpretation and application of tax laws. 8. No law granting any tax exemption shall be passed without the concurrence of the two-thirds of the members of the Congress present. 9.The primary requisite of equity principle is that each taxpayer should be required to contribute equal amounts in the form of taxes. 10. All government entities regardless of their functions are exempted…
Tax laws, being imposition of burden, shall be strictly construed against: * A person who refuses to pay the tax The taxpayer The government Either the taxpayer or the government, depending on the evidence presented
Which of the following is not an administrative remedy available to the government? a. Assessment b. Distraint C. Tax Avoidance D. Tax Lien
1. True or False on Regulatory tax is intended to achieve some social or economic end. 2. Special assessment is levied only on land and is a personal liability of the person assessed. Not all taxes imposed and collected by the Bureau of Internal Revenue are internal revenue de 1. resmal ed 一 3. taxes. Even in the absence of any constitutional provision, taxation power falls under Congress as part of the general power of lawmaking. 5. Toll is a demand of proprietorship, is paid for the use of another's property and may be imposed only by the government. 4. 6. The Bureau of Internal Revenue functions under the supervision and control of the Bureau of Treasury. There are two kinds of double taxation-evasion and avoidance. 1. 8. Penalty is designed to regulate conduct and may be imposed by the government, private individuals or entities. 9. Progressive tax is not imposed in the Philippines. 10. Subject to review by the Secretary of Finance, the BIR Commissioner has the exclusive power to…
What are the constitutional limitations on the State's power to tax?
A tax is invalid, except one? a. Theory of taxation and its purpose are disregarded b. Basis of taxation is not recognized c. Inherent and constitutional limitations are not observed d. It results to double taxation..