Group III

Agnes, Christine Ann D.

Angeles, Marc Glenn Dale D.

Buid, Jocelyn Joy B.

De Guzman, Mark Jayson

De Leon, Maria Pauline R.

De Vera, Noralyn D.R.

De Vera, Renz Louis R.

Dionisio, Aila Marie L.

Ignacio, Rexter G.

Quijano, Bianca Mae P.

Santos, Tricia Marielle C.

Valera, Juvilyn B.
 [COMMUNITY TAX]

D 1.) The amount payable by individuals are the following, except:

a. Basic Tax – P5.00

b. Additional Tax – P1.00 for very P1,000 income
c. Maximum Additional tax – P5,000
d. Poll Tax – P50,000

D 2.) Community tax is necessary under the following circumstances, except:

a. To acknowledge execution of document before a notary public

b. To take oath of office in the government
c. To receive any license or permit or certificate from public authority
d. To receive private funds

C 3.) All of the following individuals are liable to community tax, except:

a. Who is engaged in business or occupation

b. Who is required by law to file an income tax return
c. Who has been regularly employed on a wage or salary basis for at least
sixty (60) consecutive working days during any calendar year
d. Who owns real property with an aggregate value or P1,000 or more.

C 4.) Which of the following statements is/are true?

I. Place of payment of an individual is the place of residence

II. Place of payment of a corporation is the place where the principal office
is located
a. I only c. Both I and II
b. II only d. Neither I nor II

D 5.) Which of the following statements is/are correct?

Statement 1: No one shall be imprisoned for non-payment of additional

poll/community tax

Statement 2: Individuals are liable to community tax while juridical persons are
not

a. Only Statement 1 is correct c. Both statements are correct

b. Only Statement 2 is correct d. Neither of the statements are correct
B 6.) Which of the following statements is/are incorrect?
Statement 1: In the case of husband and wife, the additional tax shall be based
upon the total property owned by them and the total gross receipts or earnings
derived by them.

Statement 2: Every corporation is liable to community tax no matter how created

or organized, whether domestic or nonresident foreign, engaged in or doing
business in the Philippines.

c. Only Statement 1 is incorrect c. Both statements are correct

d. Only Statement 2 is incorrect d. Neither of the statements are correct

C 7.) Which of the following juridical persons is/are liable to community tax?

I. Domestic Corporation
II. Resident Foreign Corporation
III. Corporation engaged in or doing business in the Philippines
a. I only c. I, II & III
b. II only d. I & III only

C 8.) To be exempt from paying community tax, the stay of transient visitors in the
Philippines should not exceed

a. One (1) year c. three (3) months

b. Two (2) months d. six (6) months

D 9.) Which of the following is not liable to community tax?

a. Domestic corporation doing business in and outside the Philippines

b. Foreign corporation doing business in the Philippines
c. Individual doing business in the Philippines
d. Individual permanently residing and working abroad

B 10.) Maximum additional tax payable by juridical persons amounts to

a. P5,000 c. P15,000
b. P10,000 d. P20,000