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Chapter 1 To 4-1

This document contains several exercises consisting of lists of letters or words. Exercise 1-1 and 1-2 contain lists of single letters. Exercise 1-3 and 1-4 contain lists of single words. Exercise 1-5 is three sentences stating that an administrative agency's rule-making power must be confined to carrying out existing laws and cannot expand statutory requirements or address matters not already covered by statute. Exercise 1-6 is two paragraphs defining double taxation and stating that taxing a business under two different sections of a tax ordinance for the same purpose constitutes double taxation.

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39 views

Chapter 1 To 4-1

This document contains several exercises consisting of lists of letters or words. Exercise 1-1 and 1-2 contain lists of single letters. Exercise 1-3 and 1-4 contain lists of single words. Exercise 1-5 is three sentences stating that an administrative agency's rule-making power must be confined to carrying out existing laws and cannot expand statutory requirements or address matters not already covered by statute. Exercise 1-6 is two paragraphs defining double taxation and stating that taxing a business under two different sections of a tax ordinance for the same purpose constitutes double taxation.

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EXERCISES 1-1 EXERCISES 1-2

1. D 11. K 1. F 11. T 21. F 31. F


2. F, K 12. J 2. F 12. T 22. T 32. F
3. I 13. A 3. F 13. F 23. T 33. T
4. J 4. F 14. F 24. T 34. T
5. J 5. F 15. F 25. T 35. T
6. B 6. F 16. F 26. T
7. E 7. F 17. T 27. F
8. H 8. F 18. T 28. F
9. C 9. T 19. T 29. F
10. M 10. T 20. T 30. T

EXERCISES 1 – 3 EXERCISES 1 – 4
1. B 11. A 1. A 11. B 21. A 31. D
2. C 12. B 2. A 12. A 22. A 32. C
3. C 13. D 3. D 13. A 23. D 33. B
4. B 14. A 4. B 14. C 24. D 34. A
5. C 15. A 5. B 15. C 25. C 35. A
6. D 16. C 6. C 16. B 26. D
7. A 17. C 7. B 17. D 27. C
8. C 18. C 8. C 18. A 28. D
9. C 19. D 9. B 19. C 29. B
10. C 20. C 10. C 20. B 30. C

EXERCISE 1 – 5
The claim of the Commissioner should be denied.
Rule-making power must be confined to details for regulating the mode or proceedings in order to
carry into effect the law as has been enacted, and it cannot be extended nor can it expand the statutory
requirements or to embrace matters not covered by the statute.
Administrative regulations must always be in harmony with the provisions of the law because any
resulting discrepancy between the two will always be resolved in favor of the basic law.

EXERCISE 1 – 6

YES. Double taxation means taxing twice the same property twice when it should be
taxed only once; that is “taxing the same person twice by the same jurisdiction for the
same thing.” Otherwise described as “direct duplicate taxation,” the two taxes must be
imposed on the same subject matter, for the same purpose, by the same taxing authority,
within the same jurisdiction, during the same taxing period; and the taxes must be of the
same kind or character.

There is indeed double taxation if respondent is subjected to the taxes under both
Sections 14 and 21 of Tax Ordinance No. 7794, since these are being imposed: (1) on the
same subject matter – the privilege of doing business in the City of Manila; (2) for the same
purpose – to make persons conducting business within the City of Manila to contribute to
city revenues; (3) by the same taxing authority – the City of Manila; (4) within the same

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