30 Questions
Which of the following individuals is NOT liable for the payment of the Community Tax?
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
What is the maximum amount of the annual community tax that may be levied and collected from an individual?
₱5,000.00
What is the basic tax rate for individual taxpayers under the community tax ordinance?
₱5.00
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?
Effective as of 1 January 1992
Which of the following individuals is liable for the payment of the Community Tax?
All of the above
What is the additional tax rate for every One Thousand Pesos (₱1,000.00) of income under the community tax ordinance?
₱1.00
What penalty may a local treasurer face for failing to issue or execute a warrant of levy within one year?
Dismissal from service
Under what circumstances can levy be repeated according to the LGC?
Until the full amount due is collected
What action is required before a court can entertain an action questioning the validity of a tax sale?
Depositing the amount for which the real property was sold with interest
What happens to the amount deposited if a court declares a sale at public auction invalid?
Refunded to the delinquent owner
In what situation would a court declare a sale at public auction invalid according to the LGC?
When substantive rights of the delinquent owner are impaired
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?
To encourage the sale of delinquent properties to the local government units
What administrative or judicial proceeding might result in a local treasurer's dismissal as per the LGC?
Abusing the exercise of issuing warrants
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?
Imprisonment of not less than 1 month nor more than 6 months, or a fine of not less than Php1,000 nor more than Php5,000, or both
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?
The same penalty as for officers who fail to assess or omit properties from the tax roll
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?
To generate more revenue for the local government units
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?
1 month
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?
None of the above
What is the primary purpose of the review by the sangguniang panlalawigan of city and municipal revenue ordinances?
To ensure the ordinances do not exceed the powers granted by law
If the sangguniang panlalawigan takes no action within 30 days after an ordinance's submission, what is the presumption?
The ordinance is presumed consistent with law and therefore valid
What is the nature of the review by the sangguniang panlalawigan?
A legislative check by which the provincial government exercises supervision over component units
What happens to a revenue ordinance while it is under review by the higher council?
It continues to be in force and effect
If the sangguniang panlalawigan declares a revenue ordinance invalid, what is the effect?
It is equivalent to disapproval of the ordinance
What is required for the resolution adopted by the sangguniang panlalawigan approving or disapproving a revenue ordinance?
The signature of the provincial governor
According to the given information, what is the maximum rate that local government units (LGUs) can impose for the Special Education Fund (SEF) tax?
1%
What is the significance of the case 'Lucena D. Demaala vs. COA, GR No. 199752' in the given context?
All of the above
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?
5%
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?
Agricultural lands temporarily left uncultivated
According to the given information, which of the following statements is true regarding the imposition of the SEF tax?
No public hearing is required before enacting a local tax ordinance levying the additional 1% 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?
To encourage the productive use of idle lands
Test your knowledge on the limitations and powers of the review by the Sangguniang Panlalawigan regarding component city and municipal revenue ordinances. Understand the concept of ultra vires in legislative functions and the nature of legislative checks involved.
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