Philippine Taxation System and Powers of the State

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Questions and Answers

Where does the process of levy or imposition of taxes take place?

At the place where the business is conducted
At the Bureau of Internal Revenue
In the House of Representatives (correct)
At the Bureau of Customs

In which stage of taxation does the act of administration and implementation of tax laws occur?

Levy or imposition
Delegation of taxing power to local government units
Assessment and collection (correct)
Payment of Tax

Where are service fees subject to tax according to the text?

In the House of Representatives
In the place of sale
At the Bureau of Internal Revenue
In the place where they are rendered (correct)

Where are properties taxable?

In their location (C) Signup and view all the answers

What is the requirement related to the origination of appropriations, revenue, or tariff bills?

Appropriations shall originate exclusively in the Senate (D) Signup and view all the answers

Where does income tax situs on sale of goods take place?

In their location (B) Signup and view all the answers

What is the purpose of taxation power compared to police power?

To support the government vs. to protect the general welfare of the people (B) Signup and view all the answers

What is a key limitation of police power compared to taxation power?

Limited to cover cost of regulation vs. based on government needs (C) Signup and view all the answers

Which attribute is common among taxation, police, and eminent domain powers?

They are all inherent powers of the State (A) Signup and view all the answers

What distinguishes eminent domain from taxation and police powers?

It has no inherent limitations vs. limited by constitutional and inherent limitations (C) Signup and view all the answers

Which power aims at regulating private property compared to the other two?

Eminent domain power (C) Signup and view all the answers

What distinguishes taxation power's amount of imposition from police power?

Based on government needs vs. limited to cover cost of regulation (B) Signup and view all the answers

What is the primary purpose of taxation?

To enforce proportional contributions from the government's subjects for public purposes (A) Signup and view all the answers

Which of the following best describes taxation as a legislative process?

Taxation is a process of levying taxes by the legislature of the state to enforce proportional contributions from its subjects for public purpose (B) Signup and view all the answers

How does the text describe the relationship between the government and taxation?

Taxation is a necessary power of the state, as the government cannot exist without a system of funding (A) Signup and view all the answers

What is the relationship between the government's taxation power and the Constitution?

The Constitution does not grant the government the power of taxation, as it is an inherent power of the state that can be exercised independently of the Constitution (B) Signup and view all the answers

What is the relationship between the national government and local government units in terms of the exercise of the taxation power?

The exercise of the taxation power by local government units is limited by the national legislature, which can impose conditions on their use of this power (B) Signup and view all the answers

What is the relationship between the government's taxation power and the concept of compensation?

The government's taxation power presupposes an equivalent form of compensation received by the persons affected by its exercise (C) Signup and view all the answers

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