True or False. Brief explanation. Philippine Taxation

1. the intention with regard to the length and nature of stay of an alien determines whether he is a resident or nonresident

2. An alien individual, whether a resident or not of the Philippines, is taxable only on income derived from the sources within the Philippines.

3. One of the essential characteristics of tax is unlimited in amount.

4. A tax is generally unlimited because it is based on the needs of the state

5. Special assessments is levied only on land.

6. Which of the following is not an inherent limitation of taxation?

A. Uniformity rule B. Double taxation C. Teritorial jurisdiction D. International comity.