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Which of the following scenarios violates the due process clause?

A tax is imposed for a purpose unrelated to public welfare. (correct)

A tax is assessed on properties within the jurisdiction of the authority.

A tax code is applied consistently over the years.

A property tax is levied on a home that is not occupied.

What does the Equal Protection Clause primarily prohibit?

Class legislation that discriminates and favors certain groups. (correct)

The imposition of taxes on nonprofit organizations.

Taxation based on geographic location.

Differential tax rates for individuals over a certain income.

Which principle is the basis for tax exemptions related to religion?

The free exercise clause. (correct)

The secular purpose doctrine.

The endorsement clause.

The non-discrimination principle.

What constitutes a violation of the constitutional guarantee of religious freedom?

Imposing fees for the sale of religious texts. Signup and view all the answers

Under what circumstance would a tax not violate the principle of equal protection?

A tax rate that is equally imposed on all members of the same class. Signup and view all the answers

Which power is not delegated to administrative agencies in the taxing process?

Determining the purpose of the tax Signup and view all the answers

Which of the following is true regarding territorial tax laws?

A state may not impose taxes on rights derived from another state Signup and view all the answers

Which aspect of taxation can be administered by agencies according to discretion?

Assessing property value based on fixed rules Signup and view all the answers

What determines whether a person can be taxed by a state if they reside abroad?

Their relationship as a citizen to the state Signup and view all the answers

Which of the following powers cannot be delegated to an administrative body?

The power to set tax rates Signup and view all the answers

What is the fundamental basis of a state's right to tax?

The relationship of the taxpayer to the state Signup and view all the answers

In which scenario might a citizen residing abroad still be subject to their home state's taxes?

If they continue to receive benefits from their home state Signup and view all the answers

Which statement reflects the limitations of state taxing powers?

Taxes only apply to residents within the state borders Signup and view all the answers

What is the general rule regarding the delegation of powers?

Delegated powers cannot be further delegated. Signup and view all the answers

Which of the following is NOT a condition under which taxation can be delegated?

It can only be delegated to the national legislative body. Signup and view all the answers

What aspects can the legislature determine regarding taxation?

The nature, object, extent, coverage, and situs of taxation. Signup and view all the answers

Under what circumstances can local governments be granted the power to tax?

In line with the principle of local self-government. Signup and view all the answers

Which of the following accurately describes a delegation of power to the President?

The Congress must authorize the President to fix tariff rates within specified limits. Signup and view all the answers

What is a requisite for a law that delegates taxation powers?

It must be complete and set forth the policy to be executed. Signup and view all the answers

Which of the following is considered an exception to the general rule of delegation of tax powers?

Delegation to the President for setting import quotas. Signup and view all the answers

What must local governments conform to when granted taxing powers?

Guidelines and limitations set by Congress. Signup and view all the answers

What could potentially violate the constitutional guarantee of free exercise of religion within a non-profit missionary organization?

Requiring a licensing fee for distributing religious literature Signup and view all the answers

Which of the following conditions must be satisfied for a tax on religious materials to not violate the Free Exercise Clause?

The tax must be general and non-discriminatory Signup and view all the answers

According to the general rule, tax laws operate in what way?

They apply to activities after the law takes effect. Signup and view all the answers

What is required for a tax law to be applied retroactively?

The law's language must be clear and explicit. Signup and view all the answers

Which aspect of tax laws ensures fairness and prevents hardship for taxpayers?

The prospective nature that respects the taxpayer's ability to foresee obligations Signup and view all the answers

What is an exception that allows tax laws to be applied retroactively?

When it is expressly declared or the legislative intent is clear Signup and view all the answers

What is the primary purpose of the Free Exercise Clause in relation to taxation?

To protect against undue burdens on religious practices Signup and view all the answers

What is not considered a limitation of the State's power of taxation according to the content?

Revenue generation for state projects Signup and view all the answers

What does it mean that statutes are prospective in nature?

They are designed for future situations. Signup and view all the answers

Under what circumstance can interest on back taxes be applied retroactively?

When the interest is considered just compensation. Signup and view all the answers

Which of the following scenarios allows for retroactive application of rulings?

Deliberate misstatement by the taxpayer. Signup and view all the answers

Which general rule applies to the retroactive application of tax rulings?

Rulings are retroactive unless harmful to the taxpayer. Signup and view all the answers

What does the term 'imprescriptibility of taxes' refer to?

There is no time limit for the government to collect taxes. Signup and view all the answers

What is a potential exception to the non-retroactivity of tax rulings?

The BIR's gathered facts differ from the original facts. Signup and view all the answers

Which statement best describes the constitutional prohibition against ex post facto laws in relation to back taxes?

Only applicable to penalties, not interest on taxes. Signup and view all the answers

What does indirect duplicate taxation refer to?

Taxation on the same property by two different states. Signup and view all the answers

What does the Constitution state regarding double taxation in the Philippines?

Double taxation is permissible if constitutional requirements are met. Signup and view all the answers

When can a taxpayer invoke the non-retroactivity rule of rulings?

If the ruling involves the taxpayer themselves. Signup and view all the answers

Which of the following methods is NOT a mode of eliminating double taxation?

Reduction of income for local taxes. Signup and view all the answers

What must be true for double taxation to be considered valid under the Constitution?

It must conform to the constitutional rule on uniformity. Signup and view all the answers

What is one method used in tax treaties to eliminate international double taxation?

Implementing reciprocal exemptions. Signup and view all the answers

Which of the following best describes 'shifting of tax burden'?

Transferring tax liability from one taxpayer to another. Signup and view all the answers

In what situation does international double taxation commonly occur?

When a resident of one state earns income in another state and both impose taxes. Signup and view all the answers

Why might double taxation be viewed as unfair?

It subjects individuals to multiple tax authorities for the same income or property. Signup and view all the answers

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Questions and Answers

Which of the following scenarios violates the due process clause?

What does the Equal Protection Clause primarily prohibit?

Which principle is the basis for tax exemptions related to religion?

What constitutes a violation of the constitutional guarantee of religious freedom?

Under what circumstance would a tax not violate the principle of equal protection?

Which power is not delegated to administrative agencies in the taxing process?

Which of the following is true regarding territorial tax laws?

Which aspect of taxation can be administered by agencies according to discretion?

What determines whether a person can be taxed by a state if they reside abroad?

Which of the following powers cannot be delegated to an administrative body?

What is the fundamental basis of a state's right to tax?

In which scenario might a citizen residing abroad still be subject to their home state's taxes?

Which statement reflects the limitations of state taxing powers?

What is the general rule regarding the delegation of powers?

Which of the following is NOT a condition under which taxation can be delegated?

What aspects can the legislature determine regarding taxation?

Under what circumstances can local governments be granted the power to tax?

Which of the following accurately describes a delegation of power to the President?

What is a requisite for a law that delegates taxation powers?

Which of the following is considered an exception to the general rule of delegation of tax powers?

What must local governments conform to when granted taxing powers?

What could potentially violate the constitutional guarantee of free exercise of religion within a non-profit missionary organization?

Which of the following conditions must be satisfied for a tax on religious materials to not violate the Free Exercise Clause?

According to the general rule, tax laws operate in what way?

What is required for a tax law to be applied retroactively?

Which aspect of tax laws ensures fairness and prevents hardship for taxpayers?

What is an exception that allows tax laws to be applied retroactively?

What is the primary purpose of the Free Exercise Clause in relation to taxation?

What is not considered a limitation of the State's power of taxation according to the content?

What does it mean that statutes are prospective in nature?

Under what circumstance can interest on back taxes be applied retroactively?

Which of the following scenarios allows for retroactive application of rulings?

Which general rule applies to the retroactive application of tax rulings?

What does the term 'imprescriptibility of taxes' refer to?

What is a potential exception to the non-retroactivity of tax rulings?

Which statement best describes the constitutional prohibition against ex post facto laws in relation to back taxes?

What does indirect duplicate taxation refer to?

What does the Constitution state regarding double taxation in the Philippines?

When can a taxpayer invoke the non-retroactivity rule of rulings?

Which of the following methods is NOT a mode of eliminating double taxation?

What must be true for double taxation to be considered valid under the Constitution?

What is one method used in tax treaties to eliminate international double taxation?

Which of the following best describes 'shifting of tax burden'?

In what situation does international double taxation commonly occur?

Why might double taxation be viewed as unfair?

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