Nature, Scope, Classification and Essential Characteristics - Taxation Definition

This is an inherent limitation on the power of taxation.

The tax laws cannot apply to the property of foreign governments

Consider the following statements:

I. The power of taxation involves the promulgation of rules.
II. The state has the power to impose taxes even without a constitutional grant.
III. Taxes are based upon the lifeblood theory.
IV. There should be no improper delegation of the power to tax.
#Choose the correct answer from among the following choices.
Statement II and III are both manifestations of the inherent nature of taxation.

One of them is not an essential characteristic of tax:

Imposed on persons or properties

Which of the following taxes is based on the taxpayer’s ability to pay? Income tax

One of the following taxes is an ad valorem tax: Real property tax

The power of Mindoro to impose a gross sales tax of 1/2 percent on the gross freight and fares of the
cargo and passengers shipped or transported out from Mindoro by vessels plying between the city and
other ports was held valid.
an exception to the principle of non-delegability of the power of taxation

Statement 1 Symbiotic relation is the reason why the government could impose taxes on the
incomes of resident citizens derived from sources outside the Philippines
Statement 2 Jurisdiction is the reason why citizens must provide support to the state so the latter
could continue to give protection. Both statements are false

No person shall be deprived of life, liberty and property without due process and this means that:
the taxpayer be secured from the abusive exercise of the taxing power of the State

Similarities of police power, power of taxation and power of eminent domain, except:
Superior to non-impairment clause

Which is not a characteristic of state’s power to tax?

It is based on the taxpayer’s ability to pay and benefits received.

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? Lifeblood theory

What is the system of taxation where different types of income are subjected to different set of
graduated or flat rates depending on the classification of the income? Schedular tax system

Which of the following statements is correct? The power to tax may include the power to destroy

Taxes are assessed for the purpose of generating revenues to be used for public needs. Taxation
itself is the power by which the State raises revenue to defray the expenses of the government. A
jurist said that a tax is what we pay for civilization Taxes are levied by the legislative branch of the
government
An increase in land value is not recognized as income until the property is sold or exchanged. This is
an application of the: Severance test theory
Statement 1 A person may refuse to pay a tax on the ground that he receives no personal benefit
from it.
Statement 2 A taxpayer has a right to question illegal expenditures of public funds.
The first statement is false, but the second statement is true

Which of these statements relative to the nature of taxes is inconsistent with the Supreme Court’s rulings in tax
cases A stockholder who has an unpaid stock subscription at the time the corporation is dissolved cannot be held
liable for the corporation’s tax delinquency.

Which of the following taxes does not adopt a system of graduated tax rates? Value-added tax

Which of the following is not a necessary condition to become a tax haven country?
no national tax treaties

Tariff may generally be defined as Amounts imposed on goods entering the imposing country

Statement 1 Because of the power of taxation is inherent in state, the inherent limitations on the
power of taxation always applies.
Statement 2 Inherent limitations on the power of taxation must give way to constitutional
limitations The first statement is false, but the second statement is true

An increase in land value is not recognized as income until the property is sold or exchanged. This is an
application of the: Severance test theory

One of the characteristics of our internal revenue laws is that they are generally prospective in operation
although the tax statute may nevertheless operate retrospectively provided it is clearly the legislative intent

Marshall said that the power to tax involves the power to destroy while Holmes maintains the power to tax is
not the power to destroy. Which among the following statements does not reconcile the two seemingly
inconsistent opinions? The power to tax could not be the subject of compensation and set-off.

Statement 1 The power to tax can be delegated to units of local government, but with limitations as
may be imposed by law.
Statement 2 The power to tax cannot be delegated to the executive department of the National
Government Both statements are true

One is not among the canons of taxation: Progressive taxation system

One of the following taxes is a local tax: Real property tax

Real property taxes should not disregard increases in the value of real property occurring over a long period of
time. To do otherwise would violate the canon of a sound tax system referred to as
Fiscal Adequacy. This is an inherent limitation on the power of taxation.

A fundamental rule in taxation is that the property of one country may not be taxed by
another country. This is known as
international comity

Marshall said that the power to tax involves the power to destroy while Holmes
maintains the power to tax is not the power to destroy. Which among the following
statements does not reconcile the two seemingly inconsistent opinions?
The power to tax could not be the subject of compensation and set-off.

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?
Lifeblood Theory
Which of the following statements is correct?
The power to tax may include the power to destroy
An annual tax of P500 was imposed upon all residents of the Philippines, who are above
21 years of age, with a gross annual income of P250,000, whether or not they send their
children to public schools, for the purpose of raising funds in order to improve public
school buildings.
The tax is
for a public purpose

One of the characteristics of our internal revenue laws is that they are
generally prospective in operation although the tax statute may nevertheless operate
retrospectively provided it is clearly the legislative intent

Which of the following is not for the benefit of the taxpayer?

substantiation rule

There can be no tax unless there is a law imposing the tax is consistent with the
doctrine or principle of
non delegation of the power to tax

One of the following taxes is a national tax:

Percentage tax on domestic carriers

Tariff may generally be defined as

Amounts imposed on goods entering the imposing country

Statement 1 A person may refuse to pay a tax on the ground that he receives no
personal benefit from it.
Statement 2 A taxpayer has a right to question illegal expenditures of public funds.
The first statement is false, but the second statement is true

Statement 1 The power of taxation is inherent in sovereignty being essential to

the existence of every government. Hence, even if not mentioned in the Constitution the
state can still exercise the power.
Statement 2 It is essentially a legislative function. Even in the absence of any
constitutional provision, taxation power falls to Congress as part of the general power
of law making.
Both statements are true

It is a tax of a fixed proportion of the value of the property with respect to which the tax
is assessed and requires the intervention of assessors or appraisers to estimate the
value of such property.
Ad Valorem
Consider the following statements:
I. The power of taxation involves the promulgation of rules.
II. The state has the power to impose taxes even without a constitutional
grant.
III. Taxes are based upon the lifeblood theory.
IV. There should be no improper delegation of the power to tax.
Choose the correct answer from among the following choices.
Statement II and III are both manifestations of the inherent nature of taxation.

Which is not a characteristic of state’s power of tax?

It is based on the taxpayer’s ability to pay & benefits received
It is legislative in character
It is an inherent power
It is limited by constitutional and inherent limitations
It is based on the taxpayer’s ability to pay & benefits received

When different types of income are subjected to common tax rates, the tax system is described as
totality tax system

Which of these impositions is a regressive tax? None of the foregoing

Statement 1 One of the essential characteristics of a tax is it is unlimited in amount.

Statement 2 A tax is generally unlimited because it is based on the needs of the state.
Only statement 2 is correct but not statement 1

An annual tax of P500 was imposed upon all residents of the Philippines, who are above 21 years of
age, with a gross annual income of P250,000, whether or not they send their children to public schools,
for the purpose of raising funds in order to improve public school buildings.
The tax is for a public purpose

The following propositions are erroneous except public purpose includes indirect public advantage

Which of the following is an indirect tax? None of the foregoing

Statement 1: In power of taxation, the compensation received is the protection afforded

to citizens; in the police power the compensation received is the altruistic feeling that
somehow you contributed to the promotion of the general welfare; in power of eminent
domain, the compensation received is the just compensation paid for the property
taken.
Statement 2: The point on which a tax is originally imposed is the impact of taxation.
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True, True
17.
Police power as distinguished from the power of eminent domain:
Property is taken by the government for public purpose
Maybe exercised by private individuals
May regulate both liberty and property
Just compensation is received by the owner of the property
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May regulate both liberty and property
18.
This is an inherent limitation on the power of taxation.
General Feedback
The tax laws cannot apply to the property of foreign governments
19.
The police power, the power of taxation and the power of eminent domain are co-equal
and inherent powers of government. May a tax validly imposed in the exercise of the
police power and not of the power of tax?
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Yes, because taxes may be imposed to regulate
20.
Which is not a characteristic of power of Taxation?
Power co-exists with the existence of the state.
It is absolutely legislative in character
It is subject to inherent limitations
It is subject to limitations found in the 1987 Constitution
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Power co-exists with the existence of the state.
21.
Which of the following statements reflects the nature of a compromise penalty?
It is a penalty.
It is an imposition.
It can be imposed by the Commissioner of Internal Revenue
None of the foregoing.
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None of the foregoing.
22.
Which of the following taxes does not adopt a system of graduated tax rates?
Income tax
Value-added tax
Donor’s tax
Estate tax
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Value-added tax
23.
The proportional contribution by person’s and property levied by the law-making body of
the State by virtue of its sovereignty for the support of the government and all public
needs is referred to as:
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Taxes
24.
No person shall be deprived of life, liberty and property without due process and this
means that:
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the taxpayer be secured from the abusive exercise of the taxing power of the State
25.
Which of the following statements is not correct?
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The provisions of taxation in the Philippines Constitution are grants of power and not
limitations on taxing powers.
26.
Which of the following is not a necessary condition to become a tax haven country?
freedom of currency movements
low taxes
a stable government
no national tax treaties
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no national tax treaties
27.
This is a constitutional limitation on the power of taxation
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No person shall be imprisoned for debt or non-payment of a poll tax
28.
As to subject matter, community tax is:
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Personal tax
29.
It is a tax of a fixed proportion of the value of the property with respect to which the tax
is assessed and requires the intervention of assessors or appraisers to estimate the
value of such property.
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Ad Valorem
30.
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?
General Feedback
Lifeblood theory
31.
The following propositions are erroneous except
taxes are always based on the amount received by the taxpayer
the power to tax is inherent because it requires a set of rules
public purpose includes indirect public advantage
taxpayer must receive personal benefit for the payment of tax
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public purpose includes indirect public advantage
32.
What is the system of taxation where different types of income are subjected to
different set of graduated or flat rates depending on the classification of the income?
General Feedback
Schedular tax system
33.
Real property taxes should not disregard increases in the value of real property
occurring over a long period of time. To do otherwise would violate the canon of a
sound tax system referred to as
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Fiscal Adequacy.
34.
Which is not a characteristic of state’s power to tax?
It is based on the taxpayer’s ability to pay and benefits received.
It is legislative in character.
It is an inherent power.
It is limited by constitutional and inherent limitations.
General Feedback
It is based on the taxpayer’s ability to pay and benefits received.
35.
There can be no tax unless there is a law imposing the tax is consistent with the
doctrine or principle of
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non delegation of the power to tax
36.
Statement 1 Symbiotic relation is the reason why the government could impose
taxes on the incomes of resident citizens derived from sources outside the Philippines
Statement 2 Jurisdiction is the reason why citizens must provide support to the
state so the latter could continue to give protection.
General Feedback
Both statements are false
37.
The main purpose of the foreign tax credit is to
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avoid international double taxation
38.
Which of the following statements is not correct?
Taxes may be imposed to raise revenues or to regulate certain activities within the state;
The state can have the power of taxation even if the Constitution does not expressly
give it the power to tax;
For the exercise of the power of taxation, the state can tax anything at any time;
The provisions of taxation in the Philippines Constitution are grants of power and not
limitations on taxing powers.
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The provisions of taxation in the Philippines Constitution are grants of power and not
limitations on taxing powers.
39.
Statement 1 Because of the power of taxation is inherent in state, the inherent
limitations on the power of taxation always applies.
Statement 2 Inherent limitations on the power of taxation must give way to
constitutional limitations
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The first statement is false, but the second statement is true
40.
One of the following taxes is a national tax:
Community development tax
Amusement tax on admission fees cinema houses
Percentage tax on domestic carriers
Professional tax
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Percentage tax on domestic carriers
41.
Statement 1 A person may refuse to pay a tax on the ground that he receives no
personal benefit from it.
Statement 2 A taxpayer has a right to question illegal expenditures of public funds.
General Feedback
The first statement is false, but the second statement is true
42.
This is an inherent limitation on the power of taxation.
General Feedback
The tax laws cannot apply to the property of foreign governments
43.
Choose the correct answer from among the following choices:
I. The power to tax can be delegated to units of local government but with
limitations, as may be provided by law.
II. The power to tax cannot be delegated to the executive department of the
National Government.
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True, true
44.
Statement 1 The power of taxation is inherent in sovereignty being essential to
the existence of every government. Hence, even if not mentioned in the Constitution the
state can still exercise the power.
Statement 2 It is essentially a legislative function. Even in the absence of any
constitutional provision, taxation power falls to Congress as part of the general power
of law making.
General Feedback
Both statements are true
45.
The power of Mindoro to impose a gross sales tax of 1/2 percent on the gross freight
and fares of the cargo and passengers shipped or transported out from Mindoro by
vessels plying between the city and other ports was held valid.
General Feedback
an exception to the principle of non-delegability of the power of taxation
46.
Taxes are assessed for the purpose of generating revenues to be used for public needs.
Taxation itself is the power by which the State raises revenue to defray the expenses of
the government. A jurist said that a tax is what we pay for civilization
General Feedback
Taxes are levied by the legislative branch of the government
47.
Which of the following is not for the benefit of the taxpayer?
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substantiation rule
48.
Which of the following real properties is subject to special assessment?
Land actually, directly and exclusively used for religious purpose.
Land actually, directly and exclusively used for educational purpose.
Building actually, directly and exclusively used for commercial purposes.
None of the foregoing.
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None of the foregoing.
49.
What is the nature of tax laws?
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not political
50.
Which of these statements relative to license fees is false?
It is an exercise of the police power of the state.
The amount exacted must only be commensurate to the cost of regulation.
Motor registration fees are taxes.
Failure to pay the license fee will make the business illegal.
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Failure to pay the license fee will make the business illegal.
51.
The present Philippine Budget deficit is a violation of what principle:
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Fiscal adequacy
52.
Although the power is basically legislative in character, it is not the function of Congress
to
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Collect the tax levied under the law
Principles of Sound Tax System
. Which of these importations is deemed a tax? Motor vehicle registration fee

The following are basic principles of a sound tax system

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fiscal adequacy, administrative feasibility and theoretical justice

Mayor’s business permit fee

Motor vehicle registration fee
Building permit fee
None of the foregoing
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Motor vehicle registration fee

Settled is the rule that in tax matters, the government is not estopped by the errors or
mistakes committed by its agents or officers. This should be construed to mean that
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the power to tax is plenary and comprehensive

The Constitution does not prohibit indirect taxes. What the Constitution provides is that
Congress shall evolve a progressive system of taxation. Resort to indirect taxes should
be minimized but not avoided because it is difficult, if not impossible, to avoid them
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regressive taxes do not violate Sec 28 (1), Art VI of the Constitution
5.
What is the system of taxation that is adopted in the Philippines?
General Feedback
Semi-global and semi-schedular tax system
6.
Which of the following is an element of a taxpayer’s suit?
General Feedback
Illegal disbursement of public funds
7.
In cases of deductions and exemptions on income tax returns, doubts shall be resolved
General Feedback
strictly against the taxpayer
8.
Which of these theories is based on the reciprocal duties of protection and support
between the State and its inhabitants?
General Feedback
Benefits-Received Theory
9.
Which of the following principles is not in accord with a sound tax system?
General Feedback
Retroactivity of tax rulings
10.
Our tax laws are both:
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Civil and prospective.
Limitations on the Power of Taxation
1.
Which of these statements relative to tax exemption is false?
General Feedback
The rule of strict construction of tax exemptions applies to religious, charitable and
educational institutions.
2.
Which of the following tax exemptions and relief is an extension of “international
comity”?
Exemption of embassies of foreign governments from real property tax.
Exemption of income of foreign governments from income tax.
Tax treaties between the states granting tax incentives.
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All of the foregoing.
3.
A non-stock, non-profit educational institution operates a canteen and a bookstore
within the school campus. The income derived from these facilities (for income tax
purposes) and the real property therein (for real property tax purposes, respectively, are:
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Exempt and taxable, respectively
4.
No person shall be imprisoned for debt for non-payment of poll tax. This is a (an)
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Constitutional Limitation
5.
A stock educational institution operates a canteen and a bookstore within the school
campus. The income derived from these facilities (for income tax purposes) and the
real property therein (for real property tax purposes, respectively, are:
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Taxable and exempt, respectively

Tax Evasion vs. Tax Avoidance - Tax Avoidance vs. Tax Evasion
1.
Transfer of the tax burden by one on whom the tax is assessed to another
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Shifting
2.
Which of the following practices constitutes tax evasion?
General Feedback
Understating the revenues and overstating the expenses
3.
Which of the following practices constitutes tax avoidance?
General Feedback
Availing of tax credits

Situs / Place of Taxation

1.
The test in determining whether the gain on sale of personal property is classified as
“income within” or “income without” is the:
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Place where the contract is perfected
2.
1st Statement:Tax imposed outside the situs of Taxation is void.
2nd Statement: International Comity is an exception to the territoriality doctrine.
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True; True
3.
The following sales allocation shall apply to manufacturers, assemblers, contractors,
producers, and exporters with factories, project offices, plants, and plantations in the
pursuit of their business. Which statement is true?
Statement 1: Thirty percent (25%) of all sales recorded in the principal office shall be
taxable by the city or municipality where the principal office is located;
Statement 2: Seventy percent (70%) of all sales recorded in the principal office shall be
taxable by the city or city or municipality where the factory is located;
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Only Statement 2 is true
4.
Statement 1: Manufacturers, assemblers, repackers, brewers, distillers, rectifiers and
compounders of liquor, distilled spirits and wines, millers, producers, exporters,
wholesalers, distributors, dealers, contractors, banks and other financial institutions,
and other businesses, maintaining or operating branch or sales outlet elsewhere shall
record the sale in the branch or sales outlet making the sale or transaction, and the tax
thereon shall accrue and shall be paid to the municipality where such branch or sales
outlet is located.
Statement 2: In cases where there is no such branch or sales outlet in the city or
municipality where the sale or transaction is made, the sale shall be duly recorded in the
principal office and the taxes due shall accrue and shall be paid to such city or
municipality.
General Feedback
Both statements are true
5.
The test in determining whether service income is classified as “income within” or
“income without” is the:
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Place where the service is performed.
6.
Subject to inherent limitations, the power of taxation is regarded as supreme, plenary,
unlimited and comprehensive
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scope of taxation
7.
The test in determining whether service income is classified as “income within” or
“income without” is the:
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Place where the service is performed.
8.
The test in determining whether the gain on sale of personal property is classified as
“income within” or “income without” is the:
General Feedback
Place where the contract is perfected.
9.
The situs of a business transaction is the:
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Place where the act is performed.
Double Taxation
1.
Countries enter into bilateral tax treaties to and thus to
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none of the given
2.
Which of the following is not expressly provided for in the Constitution?
General Feedback
Prohibition against direct double taxation
3.
Statement 1 Direct double taxation involves 2 taxes by the same taxing authority.
Statement 2 Indirect double taxation involves 2 taxes by 2 different taxing authority.
General Feedback
Both statements are true
4.
Which of these impositions constitutes direct double taxation?
The imposition of an excise tax and the value-added tax on the same imported articles.
The imposition of amusement taxes on amusement places by both the national
government and local government.
The imposition of a creditable income tax and a final income tax on the same item of
revenue.
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The imposition of a creditable income tax and a final income tax on the same item of
revenue.
5.
In order to constitute direct double taxation, which of the following statements must
be present?
General Feedback
Both a and b.
6.
Statement I – The primary purpose of double taxation agreements is to facilitate the
international flow of capital, technology and services.
Statement II – Double taxation agreements eliminate double taxation of income and
other taxes in international transactions through a bilateral resolution of the conflicts
between overlapping tax jurisdictions.
General Feedback
Both statements are correct
7.
In every case of doubt, tax exemptions are construed
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Liberally in favor of the government and strictly against the taxpayer
8.
Countries enter into bilateral tax treaties to and thus to
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none of the given
9.
The following constitute double taxation except one
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Both taxes are imposed in the same amount
10.
Double taxation in its general sense means taxing the same subject twice during the
same taxing period. In this sense, double taxation
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Does not violate the right to equal protection.
11.
Written treaties between two contracting states ensuring that nationals or residents of
the states are not being taxed twice.
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Double Taxation Agreements

Statement I – Under Double taxation agreements, tax levied based on residence is called source
principle.
Statement II – Tax levied based on source of income is called residence principle.
Both statements are incorrect

Legislation of Tax Laws

1.
Which of the following may tax exemption come from?
Contract
Constitution
Law
General Feedback
All of these
2.
Which among the following powers of the Commissioner of Internal Revenue can be
delegated?
General Feedback
The power to conduct inventory surveillance
3.
In case of ambiguity, tax laws shall be interpreted
General Feedback
liberally in favor of the government
Ethical Tax Compliance and Administration
1.
Mr. Aldrin, CPA practitioner, is also employed with a manufacturing company and
receives the following for the year:
Salary P 150,000
Overtime Pay 30,000
13th Month Pay 15,000
Deposit of Client 20,000
Retainer fee of P 5,000/month 60,000
Out of pocket charged to client 80,000
Capital gains, Car 25,000
Another client of Mr. Aldrin asked about manufacturing process of another
client, if you are Mr. Aldrin, what will you do?
General Feedback
No disclosure
Organization of the Bureau of Internal Revenue, Bureau of Customs, Local Government Tax
 Collecting Units, Board of Investments, Philippine Economic Zone Authority
1.
Statement 1. The power of the Commissioner of Internal Revenue to recommend the
promulgation of rules and regulations by the Secretary of Finance may not be delegated.
Statement 2. The power of the Commissioner of Internal Revenue to issue rulings of
first impression or to reverse, revoke, or modify any existing rulings of the Bureau of
Internal Revenue may not be delegated.
General Feedback
Both statements are true;
2.
Which of the following statements is correct?
General Feedback
The power to tax generally includes the power to destroy
3.
Who make the revenue regulations?
General Feedback
Secretary of Finance
4.
Which of the following phases of taxation cannot be delegated?
General Feedback
Imposition
5.
The Bureau of Internal Revenue is headed by a Commissioner and Deputy
Commissioners numbering:
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Four
6.
Statement 1. The power to interpret provisions of the National Internal Revenue Code
and other tax laws shall be under the exclusive and original jurisdiction of the
Commissioner of Internal revenue, subject to review by the Secretary of Finance.
Statement 2. The power to decide disputed assessment and refunds of internal revenue
taxes is vested in the Commissioner of Internal Revenue, subject to the exclusive
appellate jurisdiction of the Court ot Tax Appeals.
General Feedback
Both statements are correct;
7.
Which of the following statements is true? The Bureau of Internal revenue shall have
the:
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Commissioner of Internal Revenue and four Deputy Commissioners.
8.
Statement 1. The Commissioner of Internal Revenue has authority to terminate the tax
period of a taxpayer who is retiring from a business subject to tax, or is intending to
leave the Philippines or to remove his property or to hide or conceal his property, or to
perform an act tending to obstruct the collection of taxes.
Statement 2. When a tax period is terminated, any unpaid tax is due immediately.
General Feedback
Both statements are true;
9.
Statement 1. The Commissioner of Internal revenue is authorized to inquire into the
bank deposit of a taxpayer who filed an application for compromise of his tax liability by
reason of financial incapacity to pay.
Statement 2. A compromise for a tax liability of the ground of financial incapacity to pay
shall still involve a payment of tax from the taxpayer at a minimum compromise rate of
10% of the basic assessed tax.
General Feedback
Both statements are correct;
10.
Which of the following statements relative to tax administration is true?
General Feedback
The Commissioner of Internal Revenue has the exclusive and original jurisdiction to
interpret the provisions of the National Internal Revenue Code and other tax laws,
subject to review by the Secretary of Finance.
11.
Statement 1. The Commissioner of Internal revenue may terminate the tax period of a
taxpayer, and collect taxes due at such termination, should the taxpayer do an act that
will make the proceedings for the collection of the tax totally or partially ineffective
Statement 2. The Commissioner of Internal revenue may accredit and register tax
agents who prepare and file returns, reports, protests, etc. with, or who appear before,
the Bureau of Internal Revenue.
Both statements are correct;
12.
The RATE program of the Bureau of Internal Revenue is to eradicate?
Run After Tax Evaders
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Evaders
13.
Statement 1. The Commissioners can divide the Philippines into districts as may be
acquired for administrative purposes, each district being under the supervision of a
Revenue District Officer.
Statement 2. The Commissioner of Customs and his subordinates are agents of the
Commissioner of Internal Revenue with respect to the collection of the national internal
revenue taxes on imported goods.
General Feedback
Both statements are true;
14.
Which of the following statement is wrong?
General Feedback
A tax certificate validly issued by the Bureau of Internal Revenue may be used as credit
against any internal revenue tax.
15.
Statement 1: All taxes imposed and collected by the Bureau of Internal Revenue are
internal revenue taxes.
Statement 2: The real estate tax is a local tax.
General Feedback
Both statements are true;
16.
Statement 1 The RDO is known as the alter ego of the BIR Commissioner.
Statement 2 The BIR Commissioner is directly under the President’s Office.
General Feedback
Both statements are false