100.

No person shall be imprisoned

for debt or non-payment of tax. – F
Tax laws are civil and penal in nature
because there are penalties provided
in case of violation. – F 101. Tax may
be collected in an unlimited amount. -
T License fee may be collected in an
unlimited amount. – F 102. Tax is
imposed to raise revenue. - T License
fee is imposed to raise revenue. – F
103. Tax is a demand of sovereignty. -
T Toll is a demand of sovereignty. – F
104. Tax is imposed on persons,
property and property rights. - T
Special assessment is imposed on
persons, property and property rights.
–F 105.Collection of tax is a legislative
act. - F Imposition of tax is an
administrative act. – F 106. A state
has the power to tax even if not
granted by the constitution. - T A
state cannot exercise police power if
not granted by the constitution. – F
107. There can only be a tax if there is
a law imposing the tax. - T The power
to tax may include the power to
destroy. – T 108. Due process of law
in taxation under the constitution is a
grant of power. - F Provisions in the
Philippine constitution on taxation are
grants of power. – F 109. In the
Philippines there may be double
taxation. - T Taxation may be used to
implement the police power of the
state. – T 110. License fee is a charge
imposed under police power. - T
Special assessment is levied on lands
only. – T 111. Tax is imposed
regardless of public improvement. - T
Special assessment is imposed
regardless of public improvements. - F
112. Tax avoidance is the use by the
taxpayer of legal or fraudulent means
to avoid or defeat taxes. - F Tax
evasion is the use by the taxpayer of
illegal or fraudulent means to avoid or
defeat taxes. - T 113. One of the
essential characteristics of a tax is it is
unlimited in amount. - F A tax is
generally unlimited because it is
based on the needs of the state. - T
114. The power of taxation is inherent
in sovereignty being essential to the
existence of every government.
Hence, even if not mentioned in the
Constitution the state can still
exercise the power and is essentially a
legislative function. - T Even in the
absence of any constitutional
provision, taxation power falls to
Congress as part of the general power
of law-making. - T 115. The President
has the power to veto a revenue bill
even if such bill was already approved
by Congress. - T The President is
superior to Congress as he/she can
veto any bill even if already approved
by Congress. - F 116. A system of
taxation where the amount of
revenue from indirect taxes are more
than the direct taxes is – Regressive
system