Instructions: Answer concisely and always cite the legal provision/law/article which is applicable in each case. A mere Yes or No answer will NOT be given any credit.

PHILIPPINE LAW

15. Mario’s Circus plans to set up in the city of Dumaguete for the Christmas season with an admission of Php 15.00 per person.

a.) What kind of local tax is Mario’s circus liable in this case? 3 pts

b.) To which local government will Mario’s circus pay taxes? 3 pts

c.) What are the taxing and other revenue-raising powers of provinces? 3 pts

16. Anna is a delinquent taxpayer in the amount of Php 25,000.00 and as a result, the government decided to enforce payment by enforcing a tax lien and therefore the seizure of her property worth Php 45,000.00. Upon public auction of her property, it was sold in the amount of Php 30,000 and the proceeds were applied to the payment of her taxes.

a.) What will happen to the excess amount after the application of payment of taxes in this case? 3 pts

b.) What can Anna do in order to extinguish the tax lien and recover her property from being sold in public auction? 3 pts

c.)What is a tax lien? 3 pts