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BCLTE MOCK EXAM – I I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT


1. Cash Advances granted to officers and employees which may be classified into:
A. Regular cash advance
B. Special cash advances
C. Optional cash advances
D. A and B only
E. B and C only

2. Cash Advances granted to cashiers, disbursing officers, paymasters and/or property/supply officers for
salaries and wages, commutable allowances, honoraria and other similar payments and petty cash
operating expenses the explicit authority.
A. Regular cash advance
B. Special cash advances
C. Optional cash advances
D. Specific cash advances
E. NOTA

3. Cash Advances granted on the explicit authority of the agency heads to duly designated disbursing
officers or employees for other legally authorized purposes.
A. Regular cash advance
B. Special cash advances
C. Optional cash advances
D. Specific cash advances
E. NOTA

4. Peddlers shall be taxed at a rate


A. not exceeding Fifty Pesos (₱50.00) per peddler annually.
B. not exceeding Fifty Pesos (₱50.00) per peddler quarterly.
C. Sixty Pesos (₱60.00) per peddler annually.
D. not exceeding Fifty Pesos (₱50.00) per peddler monthly.
E. NOTA

5. May levy an amusement tax


i. Province
ii. Municipal
iii. City
iv. Barangay

A. i and ii only
B. i, ii, ii and iv
C. i and iii
D. ii and iii

6. A _____________ shall be issued to every person or corporation upon payment of the community tax.
A. Community tax certificate
B. Certificate of Title
C. Tax Declaration
D. Birth certificate
E. NOTA

7. The Province may impose the following taxes except.


A. Tax on Transfer of Real Property Ownership
B. Tax on Business of Printing and Publication
C. Franchise Tax
D. Tax on Sand, Gravel and Other Quarry Resources

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BCLTE MOCK EXAM – I I
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E. Capital Gain Tax

8. Is a levy on real property determined on the basis of a fixed proportion of the value of the property.
A. Ad Valorem Tax"
B. Value Added Tax
C. Real Property Tax
D. Estate Tax
E. Capital Gain Tax

9. The permit to extract sand, gravel and other quarry resources shall be issued exclusively by the
___________________.
A. Provincial Governor
B. Municipal Mayor
C. Punong Barangay
D. AOTA
E. NOTA

10. The following are exempt from the community tax, except:
A. Diplomatic and consular representatives
B. Transient visitors when their stay in the Philippines does not exceed three (3) months
C. Transient visitors when their stay in the Philippines does exceed three (3) months
D. NOTA
E. AOTA

11. The taxation on ownership of real property by a person is governed by:


A. Local Government Code of 1991
B. Tax Code of 1997
C. National Internal Revenue Code
D. Bureau of Internal Revenue Regulations

12. Prompt payments of Real Property tax may be given a discount of ….


A. ten percent (10%)
B. Twenty percent (20%)
C. Thirty percent (30%) of Real Property tax
D. Five percent (5%)
E. Three percent (3%)

13. Advanced payments of Real Property may be entitled to the maximum discount of ….
A. ten percent (10%)
B. Twenty percent (20%)
C. Thirty percent (30%)
D. Five percent (5%)
E. Three percent (3%)

14. The inherent power of the State to impose and collect taxes for the purpose of defraying government
necessary expenses for public funds
A. Zoning
B. Taxation
C. Escheat
D. Assessment

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BCLTE MOCK EXAM – I I
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15. The number of ranking eligible recommendees of the governor or mayor, as the case may be, subject
to civil service law, rules and regulations from which the Secretary of Finance shall appoint a Local
Treasurer.
A. 2
B. 3
C. 4
D. 5
E. None of the above

16. The following are some of the requirements for the appointment of a Local Treasurer except:
A. A resident of the local government unit concerned
B. A holder of a college degree
C. A Certified Public Accountant
D. A first grade civil service eligible or its equivalent
E. Years of experience in treasury or accounting service

17. The plantilla of personnel in the local government unit concerned in relation to the position of Local
Treasurer should show the following information except:
A. Designation of Position
B. Appropriation or Budget Item Number
C. Range/Salary Grade of the Position
D. Documents establishing compliance to the prescribed requirements
E. Authorized and Actual Salary per annum

18. The delegation of the Appointing Authority over Provincial, City and Municipal Treasurers and their
Assistants may be given by the Secretary of Finance to:
A. BLGF Executive Director
B. Local Treasurer
C. Provincial Governor
D. Department of Budget and Management
E. Local Chief Executive

19. Requests for relief, transfer, or detail of Treasurers and Assistant Treasurers shall be acted upon only
for justificable reasons and after compliance with the requisites of due process comprising with the
following except:
A. Treasurer consents to the action taken
B. Completion of the final audit finding of cash shortage and properly validated
C. Termination of the formal investigation
D. Treasurer has been formally charged with a grave offence
E. 90 day preventive suspension has expired

20. Unless sooner revoked, the designation of the OIC/ICO of Local Treasury Offices and Acting Assistant
Provincial/City/Municipal Treasurers shall be a period of:
A. 3 months
B. 6 months
C. 1 year
D. 3 years
E. 6 years

21. The designation, conditioned upon a satisfactory performance and in the absence of any derogatory
report and/or adverse information against the designate, can be extended only:
A. Once
B. Twice
C. Thrice
D. Upon recommendation by the Local Chief Executive
E. None of the above

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BCLTE MOCK EXAM – I I
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22. Designations and extensions thereof shall be processed by the Regional Office within:
A. Within 3 days before the expected temporary or permanent vacancy
B. Within 5 days before the expected temporary or permanent vacancy
C. Within 10 days before the expected temporary or permanent vacancy
D. Within 15 days before the expected temporary or permanent vacancy
E. None of the above

23. Submissions by the Regional Office for designations and extensions thereof shall be confirmed within:
A. 10 days from the issuance of the Order
B. 15 days from the issuance of the Order
C. 30 days from the issuance of the Order
D. 45 days from the issuance of the Order
E. None of the above

24. The Local Treasurer shall submit certified statement covering income and expenditures to the LCE on
or before:
A. April 14 of each year
B. July 15 of each year
C. September 5 of each year
D. December 31 of each year
E. None of the above

25. The City or Municipal Treasurer, jointly with the City or Municipal Accountant, shall issue a certified
statement covering actual income on or before:
A. April 14 of each year
B. July 15 of each year
C. September 5 of each year
D. December 31 of each year
E. None of the above

26. The Local Treasurer shall be a member of the following Local Committees and Boards except:
A. Selection and Promotion Board of the BLGF Offices
B. Local Finance Committee
C. Bids and Awards Committee
D. Local School Boards
E. Appraisal Committee for purposes of expropriation and purchase of real property

27. A property record, which is a traditional assessment document maintained by the provincial, city or
municipal assessors, showing, among others the market and assessed values of the property as the
basis for the collection of real property tax
A. Declaration of Real Property
B. Declaration of Real Estate
C. Declaration of Real Property Tax
D. Declaration of Real estate Tax

28. A sale of property after a period of non-payment of taxes.


A. Auction Sale
B. Tax Sale
C. Tax Deficiency
D. Foreclosure Proceeding

29. Land is historically considered as a source of wealth, power, and prestige as much as it has become
one of government’s basic sources of:
A. Raising public funds
B. Assessment

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BCLTE MOCK EXAM – I I
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C. Taxation
D. Collecting Taxes

30. The earliest forms of property taxation were employed by the:


A. Spaniards
B. Roman Empire
C. Americans
D. Japanese

31. This became the earliest forms of “tax rolls” listing the taxability of land, farm implements, money,
clothing, and transport and cargo modes such as ships, carriages, and mules.
A. Spanish Census
B. Roman Census
C. American Census
D. Japanese Census

32. During this regime in the Philippines there was no system of real property taxation as it is applied today.
A. A Spanish
B. C Roman Empire
C. C American Regime
D. D Japanese

33. The Spanish “encomienda system levied taxes on male tenant farmers of military age (16 – 60) in a
form of tribute or _________ for the privilege of working the land.
A. Special tax
B. Property tax
C. Income Tax
D. Personal tax

34. The short-lived “1st Philippine Republic of 1898 provided for a system of realty taxation but was not
implemented completely under the:
A. Malolos Constitution
B. Both A & B
C. Philippine Constitution
D. None of the above

35. The ________ laid the ground works of real property taxation in the Philippines. In 1901, the Philippine
Commission promulgated Act Nos. 82 and 83 authorizing municipal and provincial treasurers to levy
realty taxes at rates not exceeding ½ of1% and 3/8 of 1%, respectively, in the organization of local
governments.
A. Spaniards
B. Roman Empire
C. Americans
D. Japanese

36. The Administrative Code of 1916 (Act No. 2657) incorporated the:
A. Municipal Code and Provincial Act
B. City and Provincial Act
C. City and Municipal Act
D. None of the Above

37. Act No. 3995 created the:


A. Office of the City Assessor
B. Office of the Provincial Assessor
C. Office of the Municipal Assessor
D. Office of the District Assessor

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BCLTE MOCK EXAM – I I
Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT

38. The National Assembly of 1939 enacted the:


A. Commonwealth Act No. 470
B. Administrative Code of 1916
C. Act No. 3995 `
D. None of the Above

39. During Martial Law, sweeping reforms on real property taxation were introduced through:
A. PD 25 and 76
B. PD 25 and 26
C. PD 75 and 76
D. None of the Above

40. This Code became the basis of the Real Property Tax Administration System in the Philippines in 1974.
A. Real Property Tax Code
B. Valuers Code
C. Real Property Code
D. Tax Code

41. The Office of the Municipal Assessor was created in:


A. 1976
B. 1978
C. 1977
D. 1979

42. PD 464, as amended, was recognized under the:


A. Local Government Code of 1983
B. Local Government Code of 1985
C. Local Government Code of 1984
D. Local Government Code of 1986

43. The 1987 Constitution paved the way for the Local Government Code of 1991 which refers to:
A. RA 7160
B. RA 6425
C. RA 7835
D. RA 7279

44. In 2001, the Land Administration and Management Program, Phase I (LAMP 1), a 15 – 20 year
commitment of the Philippine Government was launched. This was aimed at, but not:
A. poverty alleviation
B. economic growth
C. equitable real property valuation
D. assessment and taxation

45. On October 13, 2009, Executive Order No. 833 this office was created for purposes of sustaining and
instituting real property valuation reforms
A. Property Valuation Office
B. Philippine Valuation Office
C. Real Property Valuation Office
D. Philippine Property Valuation office

46. DOF Department Order No. 37-09 prescribed the Philippine Valuation Standards (1st Edition) –
Adoption of the IVSC Valuation Standards under Philippine Setting, on:
A. September 19, 2009
B. November 19, 2009
C. October 19, 2009

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D. December 19, 2009

47. The filing of sworn declaration of the true value of property in the assessor, by the owner or
administrator is required under Section 202 of the Local Government Code:
A. once every three years
B. once every two years
C. once every 5 years
D. once every 10 years

48. Such filing of the declaration is supposed to coincide with the once every three years conduct of the
general revision of:
A. real property assessments
B. real property appraisal
C. real property taxation
D. real property valuation

49. The Local Government Code requires the person acquiring at any time real property or making any
improvement on real property belonging to him, to prepare and submit to the assessor, a sworn
statement declaring the true value of the property:
A. A within 30 days after the acquisition of such property or the completion of the improvements made
B. B within 60 days after the acquisition of such property or the completion of the improvements made
C. C within 90 days after the acquisition of such property or the completion of the improvements made
D. D within 120 days after the acquisition of such property or the completion of the improvements
made

50. The deputized Examiners shall perform the following activities except:
A. Review of pertinent records of the business establishment to be examined
B. Review of the working papers, if any, of the business establishment, if previously examined
C. Submission to the Owner/President of the business establishment to be examined the Letter of
Appointment/Authority to conduct the examination
D. Acceptance of books of accounts and documents for verification/examination
E. Preparation of Bank Reconciliation Statements

51. Declaring newly acquired, newly built, or newly transferred real property is required under the following
conditions, but not:
A. The property may be assessed at the proper time and avoid on the part of the property owner the
accumulation of back taxes.
B. Real property records may be updated to indicate present ownership
C. Real property records may be amended, corrected, or updated to accordingly reflect the changes
in the condition, classification, taxability, or other variations made on the property.
D. Real property records may be revised to indicate previous ownership

52. Declaring newly acquired, newly built, or newly transferred real property is required under the following
conditions, but not:
A. Demolition of buildings or other structures
B. Dismantling and cessation of operation of machinery
C. Change in classification and or Correction in area
D. Conversion of presently taxable properties to exempt

53. All assessors are required to prepare and maintain an assessment roll wherein all taxable real property
located within their areas of jurisdiction shall be:
A. listed
B. assessed
C. taken
D. transferred

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BCLTE MOCK EXAM – I I
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54. A copy of the assessment roll must be transmitted to their respective local treasurers; except in cases
where the assessors’ records are computerized and the same are directly and operationally connected
to the Treasurers’ Offices in the form of:
A. assessment network system
B. local area networking or LAN.
C. city network system
D. municipal network system

55. For purposes of recording and maintaining statistical data, a separate roll shall be prepared for:
A. exempt properties.
B. taxable properties
C. assessed properties
D. listed properties

56. The four (4) most important elements of the assessment process are the following, except:
A. Classification, Actual use, Assessed Value, Assessment Levels
B. Assessment levels, Actual Use, Assessment Levels, Tax rate
C. Assessed value, Classification, Tax Rate, Actual Use
D. Assessed value, Classification, Tax Rate, Assessment Levels

57. Classification of real property provides for the foundation of equity and uniformity in realty:
A. Assessment
B. Valuation
C. Taxation
D. Classification

58. Taxes are imposed uniformly upon the same classes of property within the territorial jurisdictions of
local government units:
A. levying the tax
B. determining the tax
C. identifying the property
D. classifying the tax

59. The basis for the assessment of real property in the Philippines, regardless of where the property is
located, whoever owns it, and whoever uses it.
A. Classifying the property
B. Actual Use of the property
C. Assessing the property
D. Assessment Levels
60. Assessment levels are fixed on the basis of:
A. Actual use of the property
B. Assessing the property
C. Classifying the property
D. Assessment Levels

61. The assessed or taxable value is the basis for the computation of the:
A. Assessed Value
B. Realty tax
C. Assessed levels
D. Tax Due

62. Under local government code, the local government/sanggunian can set the assessment levels which
can be prescribed through ordinance at:
A. Minimum rates
B. Standard rates
C. Maximum rates

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BCLTE MOCK EXAM – I I
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D. regular rates

63. The local government/sanggunian can increase or decrease assessment levels, provided that the rates
shall not exceed the rates prescribed by the code and that such increase or decrease of the assessment
levels shall not be made effective between:
A. Standard Revisions
B. General Revisions
C. Regular Revisions
D. None of the above

64. The value multiplied by the tax rate equals the tax due from the real property is the:
A. Market Value
B. Appraised Value
C. Tax Due
D. Assessed Value

65. Classification or grouping real property for taxation purposes provides mechanisms for uniformity which
is fundamental requirement in:
A. Taxation
B. Assessment
C. Valuation
D. Appraisal

66. Real property shall be appraised at its current and fair market value based on the duly approved or
enacted
A. Assessment Roll
B. Schedule of Fair Market Values
C. Assessment Levels
D. Classification of Real Properties

67. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use,
lease or disposition, sale or redemption of property acquired by public auction by the city shall be
distributed accordingly. At what percentage of the proceeds will accrue to the General Fund of the city?
A. 30%
B. 70%
C. 40%
D. 50%
E. 25%

68. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use,
lease or disposition, sale or redemption of property acquired by public auction by the province shall be
distributed accordingly. At what percentage of the proceeds will accrue to the barangay where the
property is located or equally to all component barangays of the city?
A. 30%
B. 70%
C. 40%
D. 50%
E. 25%

69. Liquidation of the cash advance for Petty Operating Expenses shall be supported by the following
reports and documents except:
A. Report of Disbursements
B. Approved Requisition and Issue Voucher with the Certificate of Emergency Purchase, if necessary
C. Receipts, Sales Invoices
D. Certificate of Acceptance/Inspection
E. Canvass of at least 3 suppliers

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BCLTE MOCK EXAM – I I
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70. Examples of the use of intelligence and/or confidential expenses are as follows except:
A. Purchase of information relevant to security and peace and order.
B. Payment of allowances for special security personnel.
C. Payment of rewards.
D. Rentals and other incidental expenses related to the maintenance of safe houses.
E. Purchase of supplies, materials and equipment necessary for intelligence and confidential
operations and/or projects.

71. The annual appropriations for discretionary purposes of the local chief executive shall not exceed at
what percentage of the actual receipts derived from basic real property tax in the next preceding
calendar year.
A. 3
B. 2
C. 5
D. 10
E. None of the above

72. An act providing for the recognition and use of electronic commercial and non-commercial transactions,
penalties for unlawful use thereof, and other purposes.
A. R. A. No. 7160
B. R. A. No. 6657
C. R. A. No. 6810
D. R. A. No. 8792
E. R. A. No. 7279

73. An act instituting a comprehensive agrarian reform program to promote social justice and
industrialization providing the mechanism for its implementation and for other purposes.
A. R. A. No. 7160
B. R. A. No. 6657
C. R. A. No. 6810
D. R. A. No. 8792
E. R. A. No. 7279

74. The basic real property tax and any other tax levied under Title 2, Book II of R. A. No. 7160 shall, from
the date they become due, be collected within:
A. 5 years
B. 7 years
C. 10 years
D. 15 years
E. 20 years

75. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use,
lease or disposition, sale or redemption of property acquired by public auction by the province shall be
distributed accordingly. At what percentage of the proceeds shall be distributed among the component
barangays of the cities where the property is located?
A. 30%
B. 70%
C. 40%
D. 50%
E. 25%

76. Under R. A. No. 7160, failure to post and publish the itemized monthly collections and disbursements
of the LGU within the prescribed period shall be punished by:
A. A fine not exceeding Php 500.00 or by imprisonment not exceeding 1 month or both
B. A fine between Php 1,000.00 – Php 5,000.00 or by imprisonment between 1 – 6 months or both

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C. A fine between Php 200.00 – Php 10,000.00 or penalty of prision correccional in its minimum period
or both
D. Sufficient ground for administrative disciplinary action against the officials and employees involved
E. Automatic dismissal from the service after due notice and hearing

77. Under the Revised Penal Code, frauds against the public treasury and similar offenses by a public
officer, such as (1) Demanding, directly or indirectly, the payment of sums different from or larger than
those authorized by law, (2) Failing voluntarily to issue a receipt, as provided by law, for any sum of
money collected by him officially, (3) Collecting or receiving, directly or indirectly, by way of payment or
otherwise, things or objects of nature different from that provided by law, shall be punished by:
A. A fine not exceeding Php 500.00 or by imprisonment not exceeding 1 month or both
B. A fine between Php 1,000.00 – Php 5,000.00 or by imprisonment between 1 – 6 months or both
C. A fine between Php 200.00 – Php 10,000.00 or penalty of prision correccional in its minimum period
or both
D. Sufficient ground for administrative disciplinary action against the officials and employees involved
E. Automatic dismissal from the service after due notice and hearing

78. Under R. A. No. 7160 and without prejudice to criminal prosecution under the Revised Penal Code and
other applicable laws, any Local Treasurer who fails to issue or execute the warrant of distraint or levy
after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by
competent authority shall be punished by:
A. A fine not exceeding Php 500.00 or by imprisonment not exceeding 1 month or both
B. A fine between Php 1,000.00 – Php 5,000.00 or by imprisonment between 1 – 6 months or both
C. A fine between Php 200.00 – Php 10,000.00 or penalty of prision correccional in its minimum period
or both
D. Sufficient ground for administrative disciplinary action against the officials and employees involved
E. Automatic dismissal from the service after due notice and hearing

79. Under R. A. No. 7160, the enforcement of any tax ordinance or revenue measure after due notice of
the disapproval or suspension thereof shall be:
A. A fine not exceeding Php 500.00 or by imprisonment not exceeding 1 month or both
B. A fine between Php 1,000.00 – Php 5,000.00 or by imprisonment between 1 – 6 months or both
C. A fine between Php 200.00 – Php 10,000.00 or penalty of prision correccional in its minimum period
or both
D. Sufficient ground for administrative disciplinary action against the officials and employees involved
E. Automatic dismissal from the service after due notice and hearing

80. The Barangay Kagawad who is designated as Chairman of the Committee on Appropriation shall be
responsible in monitoring the approved appropriations and the charges against the following funds
except:
A. 20% Development Fund
B. Calamity Fund
C. Sangguniang Kabataan Fund
D. The Local Budget
E. Gender and Development Fund

81. The following are classified as Personal Services except:


A. Salaries and Wages (Regular)
B. Salaries and Wages (Contractual)
C. Special allowances
D. Honoraria
E. Cash Gift

82. The frequency of which the Barangay Treasurer shall record all the checks issued in the Summary of
Checks Issued.
A. Daily

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B. Weekly
C. At the end of the month
D. On or before the 5th day of the following month
E. None of the above

83. The frequency of which the Barangay Record Keeper shall record check disbursement based on the
certified Summary of Checks Issued in the Check Disbursement Register.
A. Daily
B. Weekly
C. At the end of the month
D. On or before the 5th day of the following month
E. None of the above

84. The schedule of which the Barangay Record Keeper shall submit the Check Disbursement Register
together with the Summary of Check Issued to the City/Municipal Accountant for recording of the checks
issued in the books.
A. Daily
B. Weekly
C. At the end of the month
D. On or before the 5th day of the following month
E. None of the above

85. The schedule for which the Check Disbursement Register shall be totaled, balanced, ruled
recapitulated and certified.
A. Daily
B. Weekly
C. At the end of the month
D. On or before the 5th day of the following month
E. None of the above

86. The barangay Disbursement Voucher in 4 copies shall be distributed to the following except:
A. Local Auditor concerned
B. City/Municipal Accountant
C. Attached to the city/municipal Disbursement Voucher
D. Barangay Treasurer
E. Punong Barangay

87. The cash advance for payroll charged against Barangay Funds maintained by depository bank shall be
liquidated.
A. Within 3 days after the end of the pay period
B. Within 5 days after the end of the pay period
C. Upon demand by the Barangay Treasurer
D. Upon full release of the amount to intended recipients
E. Within 15 days after the end of the pay period

88. At what percentage of the General Fund of the barangay shall the budget for the Sangguniang
Kabataan be?
A. 10%
B. 3%
C. 20%
D. 5%
E. None of the above

89. Sanggunian Kabataan budgeting is the same as that of the other LGUs. The major phases are the
following except:
A. Budget Preparation

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B. Budget Authorization
C. Budget Review and Execution
D. Budget Accountability and Reporting
E. None of the above

90. A pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun.
A. Amusement Places
B. Agricultural Product
C. Business taxes
D. Business
E. Amusement

91. These include theaters, cinemas, concert halls, circuses and other places of amusement where one
seeks admission to entertain oneself by seeing or viewing the show or performance.
A. Amusement Places
B. Agricultural Product
C. Business taxes
D. Business
E. Amusement

92. It means trade or commercial activity regularly engaged in as a means of livelihood or with a view to
profit.
A. Amusement Places
B. Agricultural Product
C. Business taxes
D. Business
E. Amusement

93. It include non-bank financial intermediaries, lending investors, finance and investment companies,
pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in
securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder.
A. Central Bank
B. Credit card companies
C. Banks and other financial institutions
D. Financial service providers
E. Banking investments

94. It is the capital which a person employs in any undertaking, or which he contributes to the capital of a
partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction.
A. Corporation
B. Capital Investment
C. Contractor
D. Countryside and Barangay Business Enterprise
E. Charges

95. These refer to pecuniary liability, as rents or fees against persons or property.
A. Corporation
B. Capital Investment
C. Contractor
D. Countryside and Barangay Business Enterprise
E. Charges

96. They refer to every natural or juridical being, susceptible of rights and obligations or of being the subject
of legal relations.
A. Residents
B. Peddler

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C. Persons
D. Operator
E. Civilian

97. It refer to natural persons who have their habitual residence in the province, city, or municipality where
they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law
or any other provisions creating or recognizing them fixes their residence in a particular province, city
or municipality.
A. Residents
B. Peddler
C. Persons
D. Operator
E. Civilian

98. It means a sale where the purchaser buys the commodity for his own consumption irrespective of the
quantity of the commodity sold.
A. Wharfage
B. Wholesale
C. Retail
D. Vessel
E. Operator

99. After service of the Warrant of Levy, the Local Treasurer shall proceed to publicly advertise for sale or
auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and
expenses of sale which shall be effected by the issuance of a Notice of Sale and the posting and
publication thereof, within:
A. 3 days
B. 5 days
C. 10 days
D. 15 days
E. 30 days

100. It is issued by the Local Treasurer concerned, together with the official receipt and tax clearance
which shall in effect extinguish the tax lien on the property if the owner of the real property or person
having legal interest therein pays the delinquent tax, the interest due thereon and the expenses of sale
before the date fixed for the sale.
A. Certificate of Release
B. Proof of Service
C. Warrant of Levy
D. Certificate of Redemption
E. Certificate of Sale

101. It is issued by the Local Treasurer to the purchaser containing the name of the purchaser, a
description of the property sold, the amount of the delinquent tax, the interest due thereon, the
expenses of sale and brief description of the proceedings.
A. Certificate of Release
B. Proof of Service
C. Warrant of Levy
D. Certificate of Redemption
E. Certificate of Sale

102. It is issued by the Local Treasurer to the owner of the delinquent real property or person having
legal interest therein invalidating the Certificate of Sale issued to the purchaser if he pays the amount
of the delinquent tax, including the interest due thereon and the expenses of the sale plus interest of
2% per month within one year from date of sale.
A. Certificate of Release

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BCLTE MOCK EXAM – I I
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B. Proof of Service
C. Warrant of Levy
D. Certificate of Redemption
E. Certificate of Sale

103. Real property shall be assessed on the basis of a:


A. general classification within each local government unit
B. uniform classification within each local government unit
C. standard classification within each local government unit
D. regular classification within each local government unit

104. What is Local Treasury Operation Form 90?


A. Certified List of All Real Property Tax Delinquency
B. Warrant of Levy
C. Notice of Levy
D. Certificate of Sale of Delinquent Property

105. What is Local Treasury Operation Form 96?


A. Certified List of All Real Property Tax Delinquency
B. Warrant of Levy
C. Notice of Levy
D. Certificate of Sale of Delinquent Property

106. What is Local Treasury Operation Form 93?


A. Certified List of All Real Property Tax Delinquency
B. Warrant of Levy
C. Notice of Levy
D. Certificate of Sale of Delinquent Property

107. Compute the total annual realty tax due for the following given data.
Lot area : 270 sqm
FMV : P1,500.00
Classification : Agricultural
Location : Province

A. P3,240.00
B. P1,620.00
C. P4,860.00
D. P8,100.00
E. NOTA

108. Compute the basic real property tax of the lot owned by the private school located at province with
an assessed value of P3,500,000.00
A. P0
B. P35,000.00
C. P70,000.00
D. P5,100.00
E. NOTA

109. Compute the franchise tax for the newly started business with a capital investment of
P3,500,000.00.
A. P 1,750.00

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B. P17,500.00
C. P0
D. P1,570.00
E. NOTA

110. Compute the business tax for printing and publication located in the city with an annual gross
receipts of P1,600,000.00.
A. P12,000.00
B. P8,000.00
C. P800.00
D. P1,200.00
E. NOTA

111. Before giving a demonstration you should;


A. summarize the lesson and emphasize the key points.
B. have a last practice so that you will be more confident.
C. position yourself so that everybody can see you.

112. When checking on the team members or I/Cs, make sure that;
A. they follow your guidelines and are able to meet the expectations.
B. they follow your methods exactly.
C. their plans must fit your style of working.

113. Why is it advisable to get demonstrators for your lessons?


A. Because if anything goes wrong you can inform them.
B. To avoid having all the trainees looking at you.
C. So that you can concentrate on your explanation.

114. You may maintain less eye contact with audiences who are;
A. very interested in your presentation.
B. not showing interest and are distracting to you.
C. listening to you for the first time.

115. What is verbal impact?


A. It is the words and sentence constructions used in your speech.
B. It is the loudness and clarity of your speech.
C. It is your body improvement and posture.

116. Leadership may be defined as;


A. the ability to motivate people to work towards a common goal.
B. the ability to command people to work towards a common goal
C. the ability to discipline people

117. Good communication skills and motivation techniques;


A. are the foundation of leadership.
B. will earn you respect from people.
C. are helpful to your leadership.

118. A leader should not;


A. be confident.
B. magnify his achievement.
C. receive encouragement.

119. Eye contact with your audiences is important because;


A. it tells them that you are interested in them.
B. it makes them afraid and listen to you.

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C. it is impolite to have your eyes wonder; around.

120. It is good to be creative in your planning but;


A. do not break the traditions.
B. focus on your objectives.
C. you must execute the details personally so that they will be what you want.

121. Effective up-front speaking;


A. will improve the commitment of your people.
B. helps you to capture the interest and comprehension of your audiences.
C. makes your plans successful.

122. The first step in designing your plans is;


A. study your resources and limitations.
B. define your objectives.
C. design the action plans.

123. A leader must know how to lead because;


A. this will keep his team motivated and effective by meeting their objectives.
B. without challenges, people will feel bored.
C. this is how leadership potential can be measured.

124. Your boss made a bad decision. Do you advise your boss, or just do what you are told ?
A. Advise your boss
B. Just do what you are told
C. Resign, find another job
D. None of these

125. You find out something illegal is going on in your operation, do you blow the whistle, or say nothing?
A. Say nothing
B. Resign, find another job
C. Blow the whistle
D. None of these

126. Someone who has more skills than you in your own area is looking to join the company, do you
push them out, or bring them on?
A. Push them out
B. Bring them on
C. Resign, find another job
D. None of these

127. Someone has been wrongfully terminated, do you take a stand and say something, or say nothing
and save your job?
A. Take a stand and say something
B. Say nothing and save your job
C. Resign, find another job
D. Simply start find another job

128. As a team leader, what can you do to encourage leadership potential in your fellow Guiders?
A. Take time to plan when you can all meet together.
B. Make sure that each leader has the necessary books and resources.
C. Encourage new leaders to use their own talents and skills to enrich your program.
D. All the above

129. You don’t like someone in another department, do you make their life miserable, or try to ease the
pain?

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A. Make their life miserable
B. Try to ease the pain
C. Resign, find another job
D. Simply start find another job

130. What are 2 practical ways that you can teach and practice leadership skills with girls?
A. Include the girls in planning
B. For Pathfinders and Senior Branch Members, give them the freedom to plan and carry out their
own ideas. Be there to support, encourage and assist when needed.
C. Assign regular duties for each patrol. If one patrol is responsible for Campfire, then make sure there
are resources to use, such as song books, a book of readings, campfire games, a file of songs the
girls know, a Guider to assist if needed.
D. All the above

131. INVENTION is to PIRACY as WRITING is to .


A. printing B. Breach C. Copyright
D. reproduction E. Plagiarism

132. EXPORT is to WREST as CONSPIRE is to .


A. plot B. Climinate C. Entice
D. deduce E. Astonish

133. FROWN is to SMILE as CONTINUE is to .


A. lengthen B. deviate C. Prolong
D. rest E. Terminate

134. FLOWING is to AERATION as HARROWING is to .


A. germination B. ,oisturization C. Seeding
D. crop rotation E. Dissemination

135. BACKWARD is to FORWARD as ANCESTRY is to .


A. origin B. Lineage C. Prototype
D. progency E. Heritage

136. ADMONISH is to ADVISE as to INTIMIDATE is to .


A. insult B. Flatter C. Forgive
D. threaten E. Befriend

137. JEALOUSY is to SUSPICION as TRUST is to .


A. envy B. Courage C. Deceit
D. confidence E. Unworthiness

138. OCCUPY is to ABANDON as SEIZE is to .


A. cherish B. Invade C. Reach
D. release E. Clasp

139. ETYMOLOGY is to WORD as LINEAGE is to .


A. descendant B. Description C. Letter
D. formation E. Structure

140. DISMAL is to GLOOMY as ENTHUSLASTIC is to .


A. eager B. Effective C. Indifferent
D. dull E. Talkative

141. FARE is to ABILITY as EMINENECE is to .


A. Ancestry B. Rank C. Income

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D. Religion E. Nationality

142. JOVIAL is to EHILLOW as ALIANCE is .


A. Intramural B. League C. Game
D School E. Symbol

143. RESCUE is to GRANT as RECART is to .


A. Memory B. Judgement C. Belief
D. decision E. Suspicion

144. SYNONYM is to MEANING as HOMONYM is to .


A. Origin B. Usage C. Sound
D. Tense E. Syllable

145. COPIOUS is to AMOUNT as SPACIOUS is to .


A. extent B. Mass C. Quality
D. Motion E. Speed

146. ALLEGIANCE is to LOYALTY as TREASON is to .


A. Rebellion B. War C. Obedience
D. disconnect E. Nationalism

147. ATLAS is to MARS as ANTHOLOGY is to .


A. Letters B. Stories C. Stamps
D. Picture E. Insects

148. NATURE is to MURTURE as HEREDITY is to .


A. genetics B. Health C. Succession
D. environment E. Evolution

149. DETERIORATION is to OBJECTS as ATROPHY is to .


A. cars B. Organs C. Styles
D. devices E. Furniture

150. FROWN is to SMILE as STRENGTH is to .


A. rest B. Terminate C. Lengthen
D. Deviate E. Prolong

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BCLTE MOCK EXAM – I I
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ANSWER KEY:

1. D 51. D 101. E 151.


2. A 52. D 102. D
3. B 53. A 103. B
4. A 54. B 104. A
5. C 55. A 105. D
6. A 56. A 106. C
7. E 57. C 107. A
8. A 58. A 108. A
9. A 59. B 109. A
10. C 60. A 110. A
11. A 61. B 111. C
12. A 62. C 112. A
13. B 63. B 113. C
14. B 64. D 114. B
15. B 65. A 115. A
16. C 66. B 116. A
17. D 67. B 117. C
18. A 68. D 118. B
19. C 69. E 119. A
20. B 70. B 120. B
21. B 71. B 121. B
22. D 72. D 122. B
23. A 73. B 123. A
24. B 74. A 124. A
25. C 75. A 125. C
26. A 76. A 126. B
27. A 77. C 127. A
28. B 78. E 128. D
29. A 79. D 129. B
30. B 80. D 130. D
31. B 81. C 131. E
32. A 82. A 132. A
33. D 83. B 133. E
34. A 84. D 134. E
35. C 85. C 135. D
36. A 86. E 136. D
37. B 87. B 137. D
38. A 88. A 138. D
39. A 89. E 139. A
40. A 90. E 140. A
41. B 91. A 141. B
42. A 92. D 142. B
43. A 93. C 143. E
44. D 94. B 144. C
45. A 95. E 145. A
46. C 96. C 146. B
47. A 97. A 147. C
48. A 98. C 148. A
49. B 99. E 149. B
50. E 100. A 150. A

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