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Questions and Answers
Which of the following individuals is NOT liable for the payment of the Community Tax?
Which of the following individuals is NOT liable for the payment of the Community Tax?
- An individual who is engaged in business or occupation
- An individual who owns real property with an aggregate assessed value of less than One Thousand Pesos (₱1,000.00)
- An individual who is required by law to file an income tax return
- An individual eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for less than thirty (30) consecutive working days during any calendar year (correct)
What is the maximum amount of the annual community tax that may be levied and collected from an individual?
What is the maximum amount of the annual community tax that may be levied and collected from an individual?
- ₱5,000.00 (correct)
- ₱1,000.00
- ₱10,000.00
- There is no maximum amount specified
What is the basic tax rate for individual taxpayers under the community tax ordinance?
What is the basic tax rate for individual taxpayers under the community tax ordinance?
- ₱3.00
- ₱5.00 (correct)
- ₱1.00
- ₱10.00
When did the sanggunians of all cities and municipalities, including those comprising the Metropolitan Manila Area, enact their respective tax ordinances levying the community tax?
When did the sanggunians of all cities and municipalities, including those comprising the Metropolitan Manila Area, enact their respective tax ordinances levying the community tax?
Which of the following individuals is liable for the payment of the Community Tax?
Which of the following individuals is liable for the payment of the Community Tax?
What is the additional tax rate for every One Thousand Pesos (₱1,000.00) of income under the community tax ordinance?
What is the additional tax rate for every One Thousand Pesos (₱1,000.00) of income under the community tax ordinance?
What penalty may a local treasurer face for failing to issue or execute a warrant of levy within one year?
What penalty may a local treasurer face for failing to issue or execute a warrant of levy within one year?
Under what circumstances can levy be repeated according to the LGC?
Under what circumstances can levy be repeated according to the LGC?
What action is required before a court can entertain an action questioning the validity of a tax sale?
What action is required before a court can entertain an action questioning the validity of a tax sale?
What happens to the amount deposited if a court declares a sale at public auction invalid?
What happens to the amount deposited if a court declares a sale at public auction invalid?
In what situation would a court declare a sale at public auction invalid according to the LGC?
In what situation would a court declare a sale at public auction invalid according to the LGC?
What is the purpose of the exemption from documentary stamp and registration fees for certificates, documents and papers covering the sale of delinquent property to the province, city or municipality?
What is the purpose of the exemption from documentary stamp and registration fees for certificates, documents and papers covering the sale of delinquent property to the province, city or municipality?
What administrative or judicial proceeding might result in a local treasurer's dismissal as per the LGC?
What administrative or judicial proceeding might result in a local treasurer's dismissal as per the LGC?
What is the penalty for a government officer who willfully fails to assess or intentionally omits a real property from the assessment or tax roll?
What is the penalty for a government officer who willfully fails to assess or intentionally omits a real property from the assessment or tax roll?
What is the penalty for a government officer in charge of collecting real property taxes who willfully or negligently fails to collect the tax and institute the necessary proceedings?
What is the penalty for a government officer in charge of collecting real property taxes who willfully or negligently fails to collect the tax and institute the necessary proceedings?
Which of the following is NOT a valid reason for exemption from documentary stamp and registration fees for the sale of delinquent property to a local government unit?
Which of the following is NOT a valid reason for exemption from documentary stamp and registration fees for the sale of delinquent property to a local government unit?
What is the minimum prison sentence for a government officer who willfully fails to assess or intentionally omits a real property from the assessment or tax roll?
What is the minimum prison sentence for a government officer who willfully fails to assess or intentionally omits a real property from the assessment or tax roll?
Which of the following is NOT a valid penalty for a government officer who willfully or negligently fails to collect real property taxes and institute the necessary proceedings?
Which of the following is NOT a valid penalty for a government officer who willfully or negligently fails to collect real property taxes and institute the necessary proceedings?
What is the primary purpose of the review by the sangguniang panlalawigan of city and municipal revenue ordinances?
What is the primary purpose of the review by the sangguniang panlalawigan of city and municipal revenue ordinances?
If the sangguniang panlalawigan takes no action within 30 days after an ordinance's submission, what is the presumption?
If the sangguniang panlalawigan takes no action within 30 days after an ordinance's submission, what is the presumption?
What is the nature of the review by the sangguniang panlalawigan?
What is the nature of the review by the sangguniang panlalawigan?
What happens to a revenue ordinance while it is under review by the higher council?
What happens to a revenue ordinance while it is under review by the higher council?
If the sangguniang panlalawigan declares a revenue ordinance invalid, what is the effect?
If the sangguniang panlalawigan declares a revenue ordinance invalid, what is the effect?
What is required for the resolution adopted by the sangguniang panlalawigan approving or disapproving a revenue ordinance?
What is required for the resolution adopted by the sangguniang panlalawigan approving or disapproving a revenue ordinance?
According to the given information, what is the maximum rate that local government units (LGUs) can impose for the Special Education Fund (SEF) tax?
According to the given information, what is the maximum rate that local government units (LGUs) can impose for the Special Education Fund (SEF) tax?
What is the significance of the case 'Lucena D. Demaala vs. COA, GR No. 199752' in the given context?
What is the significance of the case 'Lucena D. Demaala vs. COA, GR No. 199752' in the given context?
According to Section 53 of the Local Government Code, what is the maximum rate that a province, city, or municipality within the Metropolitan Manila Area (MMA) can levy as an annual tax on idle lands?
According to Section 53 of the Local Government Code, what is the maximum rate that a province, city, or municipality within the Metropolitan Manila Area (MMA) can levy as an annual tax on idle lands?
Which of the following is NOT included in the coverage of idle lands for the purpose of real property taxation, according to Section 236 of the Local Government Code?
Which of the following is NOT included in the coverage of idle lands for the purpose of real property taxation, according to Section 236 of the Local Government Code?
According to the given information, which of the following statements is true regarding the imposition of the SEF tax?
According to the given information, which of the following statements is true regarding the imposition of the SEF tax?
Based on the given information, what is the purpose of the Special Levy on Idle Lands mentioned in Section 53 of the Local Government Code?
Based on the given information, what is the purpose of the Special Levy on Idle Lands mentioned in Section 53 of the Local Government Code?
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