Globe 9:33 PM @ 59% cdn.fbsbx.com Done 5 of 14 31. All subject or objects that are similarly situated are treated alike as to the burden that may be imposed and the benefits that may result A. equitable B. proportional C. uniformity D. progressive 32. A tax law is not violative of the due process clause when it is A. arbitrary B. discriminatory C. excessive D. proportionate 33. Which of the following is violative of the uniformity rule in taxation? A. Different tax rates on boarding stables for racehorses and boarding horses are not for racing; B. Wholesale dealers in oil are subject to occupation tax while wholesale dealers in other articles such as sugar, bacon, coal, iron and other things are not so subject; C. A road users' tax imposed on all motor vehicles registered and operating in the City of Manila but does not subject vehicles not registered therein but also operating temporarily in the said city. D. A tax of P2 per square meter or fraction thereof is imposed on every billboard or sign anywhere in the country. 34. The Lung Center of the Philippines, a charitable institution, is erected in the middle of twelve hectare lot: I. A big at its ground floor is being leased to private parties, for canteen and small store spaces, and to medical or professional practitioners who use the same as their private clinics for their patients whom they charge for their professional services. II. The rest of the proportions of the building are used for its patients, whether paying or non-paying. III. Almost one-half of the entire area of the lot on the left side of the building is vacant IV. A big portion on the right side is being leased for commercial purposes to a private enterprise known as the Elliptical Orchids & Garden Center. Which portion is subject to real property tax? A. I only B. I and II C. III. and IV D. 1, III, and IV 35. Statement I: The constitutional exemption on income taxes, property taxes, and customs duties is allowed on non- stock, non-profit educational institutions only. Statement II: A building being leased by its owner to a private educational institution for used as classrooms is exempt from property tax. Statement III. Income of a non-stock, non-profit educational institution run by the Archdiocese is exempt from tax provided that the incomes are actually, directly and exclusively used for educational purposes Which of the statements are correct? A. Statement 1 only B. Statements 1&2 C. Statement 2 only D. All of them 36. Which of the following statements is not correct? A, An inherent limitation of taxation may be disregarded by the application of a constitutional limitation. B. The property of an educational institution operated by a religious order is exempt from property tax, but its income is subject to income tax. C. The prohibition of delegation by the state of power of taxation will still allow the Bureau of Internal Revenue to modify the rules on time for filing of returns and payment of taxes. D. The power of taxation is shared by the legislative and executive departments of government. 37. Business College is a non-stock, non-profit educational institution. It owns a 5-hectare lot one-half of which is being used as its school campus while the other half is vacant. To cope with the increasing operating costs and to upgrade its facilities, BC plans to do the following effective January 1, 2016: (1) rent out to a marketing firm the vacant portion of the lot; (2) increase tuition fees by 10% in accordance with government regulations; and (3) import 20 sets of computers for use in its computer courses. Which of the following questions is answerable by "Yes"? A. Is BC subject to real estate tax on the one-half portion to be rented out to a business establishment? B. Will it be exempt from income tax on its rental to the marketing firm? 5