11. Which of the following statements is not correct?

A. An inherent limitation of taxation may be disregarded by the application of a constitutional

limitation.

B. The property of an educational institution operated by a religious order is exempt from property
tax, but its income is subject to income tax.

C. The prohibition of delegation by the state of the power of taxation will still allow the BIR to
modify the rules in time for filing of returns and payment of taxes.

D. The power of taxation is shared by the legislative and executive departments of the government.

12. Statement 1 – The point on which tax is originally imposed is impact of taxation.

Statement 2 – Eminent domain is inferior to non-impairment clause of the constitution.

Statement 3 – As a rule, taxes are subject to set-of or compensation.

Statement 4 – As a rule, provisions on the validity of tax exemptions are resolved liberally

in favor of the taxpayer.

Statement 1 Statement 2 Statement 3 Statement 4

A. True False False True

B. False True True False

C. True True False False

D. False False True True

13. A tax system where the revenues are supplied mostly by indirect taxes.

A. Schedular C. Progressive

B. Proportional D. Regressive

14. A tax system where the greater bulk of the tax revenues is derived by direct taxes.

A. Schedular C. Progressive
 B. Proportional D. Regressive

15. This is an inherent limitation on the power of taxation.

A. Rule on uniformity and equity in taxation.

B. Due process of law and equal protection of the laws.

C. Non-impairment of the jurisdiction of the Supreme Court in tax cases.

D. Tax must be for the public purpose.

16. This is a constitutional limitation on the power of taxation.

A. Tax laws must be applied within the territorial jurisdiction of the state.

B. Exemption of government agencies and instrumentalities from taxation.

C. No appropriation of public money for religious purposes.

D. Power to tax cannot be delegated to private persons or entities.

17. They exist independent of the constitution being fundamental powers of the state, except

A. Power of taxation C. Power of imminent

domain

B. Police power D. Power of recall

18. The power to acquire private property upon payment of just compensation for public purpose

A. Power of taxation C. Power of imminent

domain

B. Police power D. Power of recall

19. The power to regulate liberty and property to promote the general welfare.
 A. Power of taxation C. Power of imminent
domain

B. Police power D. Power of recall

20. The power to demand proportionate contributions from persons and property to defray the

expenses of the government.

A. Power of taxation C. Power of imminent domain

B. Police power D. Power of recall