Tax 01-General Principles

UCP :TAX 01_ BASIC PRINCIPLES OF TAXATION BATCH 2019
UNIVERSAL COLLEGE OF PARAÑAQUE

COLLEGE OF BUSINESS & ACCOUNTING
TAX01– BASIC PRINCIPLES OF TAXATION

Definition
1. The following statements correctly described the power of the State to tax, except
A. As a Power: It refers to the inherent power of an Independent State, co-extensive with sovereignty to
demand contributions for public purposes to support the government.
B. As a Process: It passes a legislative undertaking through the enactment of laws by the Congress which will
be implemented by the Executive Branch of the government through its Bureau of Internal Revenue to
raise revenue for the inhabitants in order to pay the necessary expenses of the government.
C. As a Means: it is a way of collecting and apportioning the cost of government among those who are
privileged to enjoy its benefits.
D. None of the above
2. Taxation as defined;
Statement 1: it is a power inherent in every sovereign state to impose a charge or burden upon persons,
properties or rights to raise revenues for the use and support of the government and to enable it to discharge
its inappropriate functions.
Statement 2: A power that is very broad and exercised both by the legislative and executive branch of the
government.
A. Statements 1 & 2 are false
B. Statement 1 is true but statement 2 is false
C. Statement 1 is false but statement 2 is true
D. Statements 1 and 2 are true
3. Which of the following is incorrect?

A. Taxation is a process or means by which the Sovereign, through its law making body, raises income to
defray the necessary expenses of the government
B. Tax laws are civil and not penal in nature, although there are penalties provided for their violations
C. Internal revenue laws are not political in nature
D. The State can exercised the power of taxation only if it is expressly mentioned in the Constitution
4. The State, having sovereignty can enforce contributions [tax] upon its citizens even without a specific provision
in the Constitution authorizing it. Which of the following will justify the foregoing statement?
A. It is so because the State has the supreme power to command and enforce obedience to its will from the
people within its jurisdiction,
B. Any provision in the Constitution regarding taxation does not create rights for the sovereignty to have the
power to tax but it merely constitutes limitations upon the supremacy of tax power.
C. Both "a" and "b”
D. Neither "a” nor “b”
Purpose of Taxation
5. The primary purpose of taxation is to raise revenue for the support of the government. However, taxation is
often employed as a devise for regulation by means of which, certain effects or conditions envisioned by the
government may be achieved. Examples of this are as follows, except:
A. Taxation can strengthen anemic enterprises or provide incentive to greater production through grant of tax
exemptions or creation of conditions conducive to their growth.
B. Taxes on imports may be decrease to protect local industries against foreign competition or increased to
encourage foreign trade.
C. Taxes may be increased in periods of prosperity to curb spending power and halt inflation or lowered in
periods of slump to expand business and ward off depression.
D. Taxes may be levied to reduce inequalities in wealth and income,
6. Which of the following statement relate to regulation purpose / objective of taxation.

A. To provide funds or property with w/c the state promotes the general welfare & protection of its citizens.
B. In the case of taxes levied on tobacco & alcoholic products or amusement places like night clubs, cabarets
cockpits etc.
C. The progressive system of taxation where the objective is to prevent the undue concentration in the hands
of a few individuals.
D. It does not only raise public revenue, but in the realm of tax exemption to tax relief.
Taxation by Din Rose Gonzales, CPA Page 1 of 9

Aim…Believe..Claim
7. Which of the following could not be considered as a purpose of taxation?
A. To raise revenue to support the government.
B. To check inflation.
C. To distribute the wealth of the nation.
D. To impose monetary burden to the people.
8. Statement 1: The purpose of taxation may also be "compensatory", meaning, it may be used to make up for
the benefit received (i.e., excise tax on gasoline consumed by vehicle owners using roads)
Statement 2: Taxes may be imposed for the equitable distribution of wealth and income in society.
Theory and Basis

9. On theoretical basis of taxation, which of the following statements is true?
A. People pay taxes which their government uses to expand its powers and territorial domination.
B. People demand from their government certain responsibilities and then provide this government with the
means to carry them out.
C. State needs taxation to exist, while people must support taxation because they need the presence of the
state.
D. "b” and "c”
10. The existence of the government is a necessity and that the state has the right to compel all individuals and
property within its limits to contribute
A. Basis of taxation C. Scope of taxation
B. Situs of taxation D. Theory of taxation
11. The reciprocal duties of support and protection between the people and the government
Scope and Aspects of Taxation

12. Subject to inherent and constitutional limitations the power of taxation is regarded as purpose, plenary,
unlimited and comprehensive
13. As to scope of legislative power to tax, which of the following is correct?

A. The power to tax is supreme, plenary, comprehensive and without any limit because the existence of the
government is a necessity.
B. The discretion of Congress in imposing taxes extends to the mode, method and kind of tax, even if the
constitution provides otherwise.
C. Congress has the right to levy a tax of any kind at any amount as it sees fit, even in the absence of any
constitutional provision.
D. The sole arbiter of the purpose for which taxes shall be levied is Congress, provided the purpose is public
and the courts may not review the levy of the tax to determine whether or not the purpose is public.
14. That the legislative body can impose a tax at any amount underscores the legal truism that:
A. Taxation is an inherent power of the state,
B. Taxation is essentially a legislative power.
C. Taxation is a very broad power of the state.
D. -Answer not given.
15. How broad is the power of the legislature to impose taxes?

Answer 1:
The legislature has limited discretion as to the persons, property or occupations to be taxed, where there are no
constitutional restrictions, provided the property is within the territorial jurisdiction of the state.
Answer 2:
The legislature has the right to finally determine the amount or rate of tax, in the absence of any constitutional
prohibitions and it may levy a tax of any amount as it sees fit.
A. Answers 1 & 2 are false
B. Answer 1 is true but answer 2 is false
C. Answer 1 is false but answer 2 is true
D. Answers 1 and 2 are true
16. Which of the following is incorrect description of taxation?

A. Legislative and inherent for the existence of the government,
B. Necessary and for public purpose
C. Supreme and absolute power of the State
D. The strongest of all inherent powers of the State.

17. The levying and imposition of tax and the collection of tax are processes which constitute the taxation system
A. Basis of taxation C. Nature of taxation
B. Aspect of taxation D. Theory of taxation
18. The following are the aspect of taxation

I - Levy or imposition of the tax on persons, property or excises
II- Collection of taxes already levied
III- Sufficiency of governments sources to satisfy its expenditure
A. I, II and III C. I and III only
B. I and II only D. II and III only
19. Fixing the tax rate to be imposed is best described as a (an):

A. Tax administration aspect
B. Tax legislative function.
C. Aspect of taxation which could be delegated.
D. Function that could be exercised by the executive branch.
20. All of the following are legislative aspect of taxation except;

A. Selection of the object or subject of tax
B. Valuation of property for taxation
C. Fixing of tax rates
D. Prescribing the general rules of taxation.
21. Which of the following is correct?

Legislative Administrative
A. Fixing of tax rates Yes Yes
B. Valuation of object of tax Yes No
C. Collection of tax Yes No
D. Assessment of tax liability No Yes
Inherent Powers of the State

22. They exist independent of the constitution being fundamental power of the state except
A. Power of taxation C. Power of eminent domain
B. Police power D. Power of recall
23. The power to acquire private property upon payment of just compensation for public purpose
24. The power to regulate liberty and property to promote the general welfare
25. The power to demand proportionate contribution from persons and property to defray the necessary expenses
of the government
26. Which of the following may not raise money for the government
A. Power of taxation C. Eminent domain
B. Police power D. License Fees
27. Which of the following has no power of taxation

A. Provinces C. Barangay
B. Cities D. Barrios
28. Which of the following statement is wrong? A revenue bill

A. Maybe recommended by the President to Congress
B. May have a House version and a Senate version approved separately and then consolidated with both
houses approving the consolidated version.
C. May originate from the Senate and on which same bill the House of Representative may propose
amendments.
D. Must originate from the House of Representative and on which same bill the Senate may propose
amendments.
29. Statement 1: The constitution is the source of the State's taxing power.
Statement 2: The police power of the government may be exercised through taxation.

30. The least source of tax laws:
A. Statutes C. Revenue regulations
B. Presidential decrees D. Tax treaties or conventions
31. Statement 1: A revenue regulation must not be contrary to the provision of the law that it implement
Statement 2: A revenue regulation cannot expand the provision of the law that it implements by imposing a
penalty when the law that authorizes the revenue regulation does not impose a penalty.
32. Our national internal revenue laws are

A. Political in nature C. Criminal in nature
B. Penal in nature D. Civil in nature
33. Where does taxing power of the provinces, municipalities and cities precede from?
A. Constitutional grant
B. Legislative enactment
C. Presidential decree or Executive act
D. Local legislation
34. How will the local government units be able to exercise their taxing powers?
A. By local legislation
B. By authority conferred by Congress
C. By the issuance of the Department of Finance
D. By the help of the Bureau of Internal Revenue
35. When the power to tax is delegated to the local government

A. Only the local executive can exercise the power.
B. Only the legislative branch of the local government can exercise the power,
C. The local executive and the legislative branch of the local government can exercise the power.
D. Neither the local executive not the legislative branch of the local government can exercise the power.
Construction of Tax Laws

36. In every case of doubt, tax statutes are construed
A. Strictly against the government and the taxpayer
B. Liberally in favor of the government and the taxpayer
C. Strictly against the government and liberally in favor of the taxpayer
D. Liberally in favor of the government and strictly against the tax payer
37. In every case of doubt tax exemption are construed

A. Strictly against the government and the taxpayer
B. Liberally in favor of the government and the taxpayer
C. Strictly against the government and liberally in favor of the taxpayer
D. Liberally in favor of the government and strictly against the taxpayer
38. This rule is not applicable on the construction of tax laws

A. If the law is repealed, taxes assessed before repeal of the law may no longer be collected,
B. If the intent of the tax is not clear as to whether the taxpayer is covered by the tax obligation, the law shall
be construed against the government.
C. Where the intent to tax is clear and the taxpayer claims he is exempt from the tax obligation, the tax shall
be construed against the taxpayer.
D. Provisions intended for the security of the taxpayer or to insure equality or uniformity of taxation are
mandatory.
39. Statement 1: A tax cannot be imposed without clear and express words for that purpose.
Statement 2: The provisions of a taxing act are not to be extended by implication.
40. Which of the following is not correct?

A. In the absence of specific tax provision, taxes in general are not cancelable.
B. Prescriptive period for assessment and collection is applicable to returnable taxes,
C. The law on prescription being a remedial measure should be interpreted liberally in order to protect the
taxpayer.
D. The prescriptive period should be the shorter between the required filing date and the actual date of filing.
Nature. Characteristics and Types

41. The following are the nature of taxation, except
A. Inherent and sovereignty
B. Essentially a legislative function
C. Subject to inherent and constitutional limitation
D. Subject to the approval of the people
42. Which of the following statements is true?

A. Power to tax involves power to destroy
B. In taxpayer's suit, the government can sue taxpayers not demanding receipts from business for their
transactions
C. Double taxation is resorted to by taxing authority to increase tax collection
D. Power of taxation is absolute or without limitations
43. "The power to tax involves power to destroy" means;

A. The power to tax is viewed as the power to destroy in the sense that a lawful tax cannot be defeated just
because its exercise would be destructive or would bring about insolvency to a taxpayer.
B. The principle implies that an imposition of lawful regulatory taxes would be destructive to the taxpayers
and business establishments because the government can compel payment of tax and forfeiture of property
through the exercise of police power.
C. Both "a" and “b"
D. Neither "a'’ nor "b”
44. “The tax should be based on taxpayer's ability to pay". In relation to this, which of the following is not correct?
A. No person shall be imprisoned for non-payment of tax
B. A graduated tax table is in consonance with this statement
C. As a theory of taxation, this is called "ability to pay theory"
D. As a basic principle of taxation, this is called "theoretical justice"
45. Rule of "NO ESTOPPEL AGAINST THE GOVERNMENT" means:

A. Rule of law that in the performance of its governmental functions, the state cannot be estopped by the
neglect of its agents and officers.
B. The government is not estopped by the mistakes or errors of its agents; erroneous application and
enforcement of law by public officers do not block the subsequent correct application of statutes.
C. Both a and b
D. Neither a or b
46. Progressivity of taxation is also mandated in the Constitution.

Statement 1: Our income tax system is one good example of such progressivity because it is built on the
principle of the taxpayer's ability to pay.
Statement 2: Taxation is progressive when their rate goes up depending on the resources of the person
affected.
47. “Schedular system of income taxation" means

A. All types of income are added together to arrive at gross income
B. Separate graduated rates are imposed on different types of income
C. Capital gains are excluded in determining gross income
D. Compensating income and business/professional income are added together in arriving at gross income.
48. One of the characteristic of our internal revenue laws is that they are
A. Political in nature
B. Penal in nature
C. Generally prospective in operation although the tax statute may nevertheless operate retrospectively
provided it is clearly the legislative intent
D. Criminal in nature
49. Which of the following distinguishes tax from license fee

A. Non-payment does not necessarily render the business illegal
B. A regulatory measure
C. Imposed in the exercise of police power
D. Limited to cover cost of regulation
50. It literally means “place of taxation” the country that has the power and jurisdiction to levy and collect the tax.
51. Which of the following factors are determinants to the "Situs" of taxation?
I. Nature, kind, or classification of the tax being imposed.

II. Subject matter of the tax (person, property, rights or activity)
III. Citizenship of the taxpayer
IV. Residence of the taxpayer
V. Place of the excise, privilege, business or occupation subject to tax
VI. Source of the income subject to tax
A. I and II only C. III, IV and VI only
B. III, IV, V and VI only D. I, II, III, IV, V and VI
52. Tax of a fix amount imposed among all persons residing within a specified territory without regards to their
property or occupation they may be engage
A. Personal, poll or capitation tax C. Excise tax
B. Property D. Regressive
53. Tax imposed on personal or real property in proportion to its value or some other reasonable method of
apportionment
A. Personal, poll or capitation tax C. Excise tax
B. Property D. Regressive
54. Tax which is demanded from the persons whom the law intends or desires to pay it
A. Direct C. Excise
B. Indirect D. Income
55. Tax which is demanded from one person in the expectation and intention that he shall indemnify himself at the
expense of another
A. Direct C. Excise
B. Indirect D. Income
56. Tax which imposes a specific sum by the head or number or by some standards of weight or measurement and
which requires no assessment other than a listing or classification of the objects to be taxed
A. Ad-valorem C. Excise
B. Specific D. Revenue
57. Tax fixed proportion of the amount or value of the property with respect to which the tax assessed
A. Ad-valorem C. Excise
B. Specific D. Revenue
58. Tax base on a fix percentage of the amount of property, income or other basis to be taxed
A. Progressive C. Regressive
B. Proportional D. Indirect
59. Tax where the rate decreases as the tax base increases
60. Tax where the rate increases as the tax base increases
61. A tax classified as a regressive tax.

A. Excise tax C. Value added tax
B. Real estate tax D. None of the above
62. Persons or thing belonging to the same class shall be taxed at the same rate
A. Simplicity of taxation C. Equality of taxation
B. Reciprocity of taxation D. Uniformity of taxation
63. Which of the following is a characteristic of taxation which distinguishes it from police power and eminent
domain?
A. For public purposes
B. Legislative in nature
C. Generally payable in money
D. Inferior to non-impairment clause in the Constitution
64. All of the following, except one, is an example of direct tax?

A. Income tax C. Value added tax
B. Donor's tax d. Estate tax
Sound Tax System

65. The following, except one, are basic principles of sound tax system
A. It should be capable of being effectively enforced
B. It must be progressive

C. Sources of revenue must be sufficient to meet government expenditures and other public needs
D. It should be exercised to promote public welfare
66. The sources of revenue should be sufficient to meet the demands of public expenditures. This refers to
A. Equality or theoretical justice
B. Fiscal adequacy
C. Administrative feasibility
D. Rule of apportionment
67. The tax should be imposed proportionate to the taxpayer ability to pay
B. Fiscal adequacy
68. The tax law must be capable of convenient just and effective administration
B. Fiscal adequacy
69. Basic principle of a sound tax system except

A. Equality or theoretical justice C. Administrative feasibility
B. Fiscal adequacy D. Intellectual sensitivity
Limitations
70. Statement 1: Inherent limitations are the natural restrictions to safeguard and ensure that the power of
taxation shall be exercised by the government only for the betterment of the people whose interest should be
served, enhanced and protected.
Statement 2: Constitutional limitations are provisions of the fundamental law of the land that restrict the
supreme, plenary, unlimited and comprehensive exercised by the State of its inherent power to tax.
71."Equality in taxation" means:

I. Progressive system of taxation shall be applied.
II. The tax laws and their application must be fair, just, reasonable and proportionate to one’s ability to pay.
III. The tax laws shall give emphasis on direct rather than indirect taxes or on the ability-to-pay principle of
taxation.
A. I only C. III only
B. II only D. I, II and III
72. Which of the following statements correctly described "Equal protection” clause of the Constitution regarding
the government's power to tax?
I. All persons subject to legislation shall be treated alike under dissimilar circumstances and conditions, both
in the privileges conferred and liabilities imposed.
II. The purpose is to protect persons belonging to the same class against intentional and
A. I and II only C. II and III only
B. I and III only D. I, II and III
73. "No person shall be imprisoned for nonpayment of Poll Tax". Which of the following statements correctly
described the foregoing Constitutional limitation on the State's power to tax?
I. The term "Poll tax” means a tax imposed on a person as a resident within a territory of the taxing authority with
regard to his property, business or occupation.
II. Imprisonment for nonpayment of other taxes or imposition of fine would be contrary to the Constitution
A. I only C. Both I and II
B. II only D. Neither] nor II
74. Which of the following statements is not correct?

A. Collections from taxes are public money.
B. Appropriation of taxes for the common good of the people is valid.
C. Construction of private road from taxes is a valid appropriation-
D. Allocation of taxes for the benefit of greater portion of population is considered for public purposes.
75. Taxes are public money which should be used for public purposes. Which of the following is not regarded as
for public purposes?
A. Appropriation for public education
B. Appropriation for comprehensive agrarian reform program of the gov't
C. Appropriation for the church

D. Appropriation for governmental projects
76. The person or property taxed must be subject to the jurisdiction of the taxing State. This inherent limitation is
called
A. International comity C. No-encroachment policy
B. Territoriality C. Double taxation
77. Which of the following restrictions on the power of taxation recognizes that the country's tax laws shall not he
applied to the property of foreign government?
A. Taxation is inherently a legislative function
B. Exercise of taxation is subject to international comity
C. Due process of law
D. Equal protection of law
78. This is an inherent limitation on the power of taxation.

A. The rule on taxation shall be uniform and equitable
B. No law impairing the obligations of contracts shall be enacted
C. Charitable institutions, churches, personages or convents appurtenant thereto, mosque and non-profits
cemeteries and all kinds of lands, buildings and improvements actually, directly and exclusively used for
religious or charitable purposes shall be exempt from taxation
D. The tax laws cannot apply to the property of foreign governments
Exemption versus Amnesty

79. Exemption from tax is a privilege, which is being looked upon by law with disfavor because everyone should
be sharing the burden of taxation. On account of this view, exemption from tax is construed strictly against
the taxpayer, except in certain situation like:
A. Exemption is granted to the impoverished sector in certain situation
B. Exemption relates to a public officials;
C. Exemption refers to a public property;
D. All of the above.
80. Tax exemption is made different from tax amnesty:

A. It is a privilege or freedom from tax burden;
B. It allows immunity from all criminal, civil and administrative liabilities arising from non-payment of taxes;
C. Amount foregone by the government is substantial;
D. It applies to all past, present and future tax obligations.
81. Statement 1: Tax exemption applies only to government entities that exercise proprietary functions.
Statement 2: All government entities regardless of their functions are exempted from taxes because it would
be impractical for the government to be taxing itself
Tax Avoidance/Evasion
Double Taxation
Escape from Taxation
82. Which of the following is to be regarded as tax minimization through legal means?
A. Not declaring all taxable income
B. Padding of expenses for deduction from income
C. Opting to transfer the property through sale rather than through donation where tax liability would be
higher
D. All of the above
83. Which of the following is incorrect?

A. Tax evasion is the use by the taxpayer of illegal or fraudulent means to defeat or lessen the payment of a
tax.
B. Tax avoidance, or tax minimization, through legal means, is not punishable by law.
C. Deliberate reduction of taxable income that has been received is an example of tax avoidance.
D. Evasion of the tax takes place only when there are no proceeds on the part of the government.
84. Statement 1: An attempt to minimize one’s tax constitute fraud, taxpayer may diminish his liability by any
means, which the law permits.
Statement 2: To avoid is legal but to evade is illegal. The legal rights of a taxpayer to decrease the amount of
what otherwise would be his taxes, altogether avoid them, by means which the law permits, cannot be
doubted.

85. Double taxation

A. In its strict sense, means taxing twice by the same taxing authority, within the same jurisdiction, for the
same purpose, in the same taxing period some of the property in the territory
B. In its narrow sense is undoubtedly unconstitutional, but that in the broader sense is necessarily so
C. While not forbidden, is something not pressured, and should, whenever possible, be avoided and prevented
D. All of the above
86. Double taxation is defined as taxing the same property twice when it should be taxed but once. But there is
no constitutional prohibition against double taxation in the Philippines. Which of the following statement is/are
true?
I- A license tax may be levied upon a business or occupation although the land or property used in connection
therewith is subject to property tax.
II- Both a license fee and a tax cannot be imposed on the same business or occupation for selling the same
article.
A. I only C. Both I and II
B. II only D. Neither I nor II
87. Statement 1: Most common tax remedies from double taxation are tax deductions and tax credits.
Statement 2: The benefit of credit against income tax for taxes of foreign countries should be allowed to a
citizen of the Philippines or Domestic Corporation but not to an alien individual and foreign corporation.
88. Which of the following is a method of avoiding the occurrence of double taxation?
A. Allowing reciprocal exemption either by law or by treaty.
B. Reduction of the Philippine tax rate.
C. Allowance of tax credit for foreign taxes paid
D. All of the above.
89. Which of the following is not an element of double taxation?

A. Two taxes C. Same year
B. Same subject matter D. Same amount
90. Which of the following is not related to double taxation?

A. Twice imposition of a tax C. Same taxpayer's location
B. Same subject of taxation D. All of the above
End of Handouts
“”Come to me, all you who are weary and burdened, and I will give you rest” – Matthew 11: 28


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UCP :TAX 01_ BASIC PRINCIPLES OF TAXATION BATCH 2019

UNIVERSAL COLLEGE OF PARAÑAQUE

TAX01– BASIC PRINCIPLES OF TAXATION

3. Which of the following is incorrect?

6. Which of the following statement relate to regulation purpose / objective of taxation.

Taxation by Din Rose Gonzales, CPA Page 1 of 9

Theory and Basis

Scope and Aspects of Taxation

13. As to scope of legislative power to tax, which of the following is correct?

15. How broad is the power of the legislature to impose taxes?

16. Which of the following is incorrect description of taxation?

Taxation by Din Rose Gonzales, CPA Page 2 of 9

18. The following are the aspect of taxation

19. Fixing the tax rate to be imposed is best described as a (an):

20. All of the following are legislative aspect of taxation except;

21. Which of the following is correct?

Inherent Powers of the State

27. Which of the following has no power of taxation

28. Which of the following statement is wrong? A revenue bill

Taxation by Din Rose Gonzales, CPA Page 3 of 9

32. Our national internal revenue laws are

35. When the power to tax is delegated to the local government

Construction of Tax Laws

37. In every case of doubt tax exemption are construed

38. This rule is not applicable on the construction of tax laws

40. Which of the following is not correct?

Nature. Characteristics and Types

Taxation by Din Rose Gonzales, CPA Page 4 of 9

42. Which of the following statements is true?

43. "The power to tax involves power to destroy" means;

45. Rule of "NO ESTOPPEL AGAINST THE GOVERNMENT" means:

46. Progressivity of taxation is also mandated in the Constitution.

47. “Schedular system of income taxation" means

49. Which of the following distinguishes tax from license fee

Taxation by Din Rose Gonzales, CPA Page 5 of 9

61. A tax classified as a regressive tax.

64. All of the following, except one, is an example of direct tax?

Sound Tax System

Taxation by Din Rose Gonzales, CPA Page 6 of 9

69. Basic principle of a sound tax system except

71."Equality in taxation" means:

74. Which of the following statements is not correct?

Taxation by Din Rose Gonzales, CPA Page 7 of 9

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

Exemption versus Amnesty

80. Tax exemption is made different from tax amnesty:

83. Which of the following is incorrect?

Taxation by Din Rose Gonzales, CPA Page 8 of 9

85. Double taxation

89. Which of the following is not an element of double taxation?

90. Which of the following is not related to double taxation?

Taxation by Din Rose Gonzales, CPA Page 9 of 9

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