

GJ can successfully challenge the validity of the ordinance being discriminatory since he is the only oneī. GJ is the only person with such an occupation in the city. The city council passed a tax ordinance imposing an occupation tax or profession on occupation of an “industrialĮngineer”. Neither the local executive not the legislative branch of the local government can exercise the power. The local executive and the legislative branch of the local government can exercise the power.ĭ. Only the legislative branch of the local government can exercise the power.Ĭ. Only the local executive can exercise the power.ī. When the power to tax is delegated to the local governmentĪ. Pedro is not liable to capital gains tax because the sale was made in favor of a non-stock, non-profitĮducational institution and that the property will be used for educationally-related functions. Pedro is liable to capital gains tax because the tax is imposed on the seller thus, notwithstanding anyĮxemption enjoyed by the buyer, the tax shall still be imposed. However, if what was sold was his principal residence, he may applyįor tax exemption, provided that he complies with the requirements laid down in the Tax Code. Which of the following statements regarding liability for the payment of capital gains tax is correct? I. The other hand, the school will use the parcel of land to construct a new building for its dormitory for its medical Pedro would be using the proceeds of the sale to buy his new residential house and lot. Mapagbigay School, a non-stock non-profit educational institution, bought from Pedro, a resident citizen, his That the prescriptive period for the tax has lapsed. That there is lack of territorial jurisdiction.ĭ. That he has been deprived of due process of law.Ĭ. That he will derive no benefit from the tax.ī. Which of his reasons is not acceptable for legally Exemption of government entities from taxation.Ī taxpayer gives the following reasons for refusing to pay a tax. There should be no improper delegation of the taxing power.ĭ. The power to tax is limited to the territorial jurisdiction of the taxing government.Ĭ. The tax imposed should be for public purpose.ī.

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