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Questions and Answers
In BIR Commissioner v. Santos, what is the inherent power that the state enjoys in relation to taxation?
In BIR Commissioner v. Santos, what is the inherent power that the state enjoys in relation to taxation?
- The power to determine the exact subjects of taxation (correct)
- The power to infringe constitutional limitations
- The power to impose taxes with inequalities
- The power to grant tax exemptions selectively
According to Guingona v. Carague, what specific requirements must appropriation bills meet?
According to Guingona v. Carague, what specific requirements must appropriation bills meet?
- Originate in Congress and have general guidelines
- Originate in the House and lack definiteness
- Originate in the House and be definite, certain, and exact (correct)
- Originate in the Senate and be indefinite
Can tax exemptions be granted by Executive Order, according to John Hay Peoples Alternative Coalition v. Victor Lim, et al?
Can tax exemptions be granted by Executive Order, according to John Hay Peoples Alternative Coalition v. Victor Lim, et al?
- No, they can only be granted by law (correct)
- No, they can only be granted by the President
- Yes, but only under specific conditions
- Yes, without any restrictions
What was the issue in the case of Garcia v. Executive Secretary regarding ad-valorem taxes on imported articles?
What was the issue in the case of Garcia v. Executive Secretary regarding ad-valorem taxes on imported articles?
According to the Tariff and Customs Code of the Philippines, who has the authority to fix tariff rates and other duties or imposts?
According to the Tariff and Customs Code of the Philippines, who has the authority to fix tariff rates and other duties or imposts?
What did BIR Commissioner v. YMCA Court emphasize in construing tax exemptions?
What did BIR Commissioner v. YMCA Court emphasize in construing tax exemptions?
According to Guingona v. Carague, why were appropriation laws enacted before the Constitution was effective not covered?
According to Guingona v. Carague, why were appropriation laws enacted before the Constitution was effective not covered?
What is the constitutional limitation that allows the President to impose additional ad-valorem taxes on imported articles?
What is the constitutional limitation that allows the President to impose additional ad-valorem taxes on imported articles?
What is the primary authority that can grant tax exemptions according to Philconsa v.?
What is the primary authority that can grant tax exemptions according to Philconsa v.?
What is considered as 'the lifeblood of the nation' according to BIR Commissioner v. YMCA Court?
What is considered as 'the lifeblood of the nation' according to BIR Commissioner v. YMCA Court?
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