Bar questions · 2011
Taxation Law
96 questions from the 2011 bar examination.
- 1.2010 – 2015 TAXATION BAR EXAM QUESTIONS ON TARIFF & CUSTOMS CODE Under the Tariff and Customs Code, abandoned imported articles becomes the property of the: (2011 Bar Question)Not answered yetMultiple choice
- 2.Amaretto, Inc., imported 100 cases of Marula wine from South Africa. The shipment was assessed duties and value-added taxes of P300,000 which Amaretto, Inc. immediately paid. The Bureau of Customs did not, however, issueNot answered yetMultiple choice
- 3.Section 201, Tariff and Customs Code, as amended by RA 8181 dated March 28, 1996 Discriminatory duties may NOT be imposed upon articles: (2011 Bar Question)Not answered yetMultiple choice
- 4.Levox Corporation wanted to donate P5 million as prize money for the world professional billiard championship to be held in the Philippines. Since the Billiard Sports Confederation of the Philippines does not recognize tNot answered yetMultiple choice
- 5.A non-stock, non-profit school always had cash flow problems, resulting in failure to recruit well- trained administrative personnel to effectively manage the school. In 2010, Don Leon donated P100 million pesos to the sNot answered yetMultiple choice
- 6.Celia donated P110,000.00 to her friend Victoria who was getting married. Celia gave no other gift during the calendar year. What is the donor's tax implication on Celia’s donation? (2011 Bar Question)Not answered yetMultiple choice
- 7.2010 – 2015 TAXATION BAR EXAM QUESTIONS ON ESTATE TAX Don Fortunato, a widower, died in May, 2011. In his will, he left his estate of P100 million to his four children. He named his compadre, Don Epitacio, to be the admiNot answered yetMultiple choice
- 8.The BIR is not correct in imposing donor’s tax on the renounced inheritance of Mrs. Barbera from Mr. Barbera. According to Section 11 of the RR No. 2-2003: “General renunciation by an heir, including the surviving spouseNot answered yetMultiple choice
- 9.Yes. Unpaid mortgages upon, or any indebtedness with respect to property are deductible from the gross estate only if the value of the decedent’s interest in said property, undiminished by such mortgage or indebtedness, Not answered yetMultiple choice
- 10.Gerardo died on July 31, 2011. His estate tax return should be filed within: (2011 Bar Question)Not answered yetMultiple choice
- 11.This principle is one of the attributes or characteristics of tax.3 Money collected from taxation shall not be paid to any religious dignitary EXCEPT when: (2011 Bar Question)Not answered yetMultiple choice
- 12.Anne Lapada, a student activist, wants to impugn the validity of a tax on text messages. Aside from claiming that the law adversely affects her since she sends messages by text, what may she allege that would strengthen Not answered yetMultiple choice
- 13.Which theory in taxation states that without taxes, a government would be paralyzed for lack of power to activate and operate it, resulting in its destruction? (2011 Bar Question)Not answered yetMultiple choice
- 14.The power to tax is the power to destroy. Is this always so? (2011 Bar Question)Not answered yetMultiple choice
- 15.Double taxation in its general sense means taxing the same subject twice during the same taxing period. In this sense, double taxation: (2011 Bar Question)Not answered yetMultiple choice
- 16.The tax planning scheme adopted by Haeltown Corporation constitutes tax evasion. According to CIR v. Estate of Benigno Toda (G.R. No. 147188, September 14, 2004), a transaction where a taxpayer made it appear that there Not answered yetMultiple choice
- 17.Guidant Resources Corporation, a corporation registered in Norway, has a 50 MW electric power plant in San Jose, Batangas. Aside from Guidant's income from its power plant, which among the following is considered as partNot answered yetMultiple choice
- 18.Although the power of taxation is basically legislative in character, it is NOT the function of Congress to: (2011 Bar Question)Not answered yetMultiple choice
- 19.Alain Descartes, a French citizen permanently residing in the Philippines, received several items during the taxable year. Which among the following is NOT subject to Philippine income taxation? (2011 Bar Question)Not answered yetMultiple choice
- 20.Which among the following taxpayers is required to use only the calendar year for tax purposes? (2011 Bar Question)Not answered yetMultiple choice