20 Questions
What is the general rule for construing tax laws when they are clear?
Applied in their literal import
When there is doubt or ambiguity in a tax law, who is it construed strictly against?
The Government
Under what circumstances can a tax law be construed strictly against the taxpayer and liberally in favor of the government?
When the law grants exemption expressly
What must a taxpayer do in relation to tax exemptions according to the text?
Establish and prove the exemptions
Which entities are traditional exemptees for tax purposes?
Religious and charitable institutions
In case of ambiguity, what is the general rule for construing tax laws relating to special taxes affecting specific classes?
Liberally in favor of those affected
When can a tax law be construed strictly against the taxpayer in favor of government entities?
In favor of political subdivisions
Who benefits from a liberal interpretation of tax exemption laws?
The government entities
What is the key difference when construing tax laws involving religious institutions?
Liberal interpretation applied to religious institutions
How should taxpayers approach tax exemptions based on personal ownership?
Prove eligibility as per legal requirements
What is the main purpose of taxation?
Raise revenue
What is the limit on the amount of exaction in police power?
Limited to the cost of regulations and issuance of license or surveillance fees
What benefit does a property owner receive in eminent domain cases?
Direct monetary benefit equivalent to the fair market value
How are contracts treated concerning impairment by taxation and other inherent powers?
Contracts MAY be impaired depending on the situation
Who exercises the power of police power according to the text?
Only by the government
What happens to taxes collected in relation to transfer of property rights?
Taxes become part of the public funds
What is the scope of taxation according to the text?
All persons, property and excises
Who can exercise eminent domain powers as per the text?
(1) Government or its subdivisions OR (2) Public service companies or public utilities granted with such power.
What distinguishes police power from eminent domain in terms of benefits received?
No direct benefit; only general benefit of protection for police power while eminent domain provides direct benefit.
What is a significant difference between taxation and police power concerning their impact on individuals?
Taxation raises funds for general welfare, while police power enforces laws for societal regulations.
This quiz covers topics related to the limitation of powers of administrative agencies in implementing tax laws issued by Congress, as well as the principle of international comity and state immunity. Test your knowledge on delegation to administrative agencies and principles of international law.
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