Local Government Quiz

1. Sec. 48/49, Local legislative power shall be exercised by the respective Sanggunian.If the presiding officer for Sangguniang Panlalawigan is the vice-governor, who will preside the Sanggunian Barangay?

Asst. Barangay Captain

Barangay Vice-Chairman

Punong Barangay

Barangay Secretary

The correct answer is Punong Barangay. According to the given information, the presiding officer for Sangguniang Panlalawigan is the vice-governor. Since the Sanggunian Barangay is a lower level of local government, it follows the same hierarchy. Therefore, the Punong Barangay, who is the highest-ranking official in the barangay, would preside over the Sanggunian Barangay.

Explanation

The correct answer is Punong Barangay. According to the given information, the presiding officer for Sangguniang Panlalawigan is the vice-governor. Since the Sanggunian Barangay is a lower level of local government, it follows the same hierarchy. Therefore, the Punong Barangay, who is the highest-ranking official in the barangay, would preside over the Sanggunian Barangay.

2. Is a levy on real property determined on the basis of a fixed proportion of the value of the property?

Appraisal

Assessment

Ad Valorem Tax

None of the choices

An ad valorem tax is a levy on real property that is determined based on a fixed proportion of the value of the property. This means that the tax amount is calculated as a percentage of the property's assessed value. Therefore, the correct answer to the question is Ad Valorem Tax.

Explanation

An ad valorem tax is a levy on real property that is determined based on a fixed proportion of the value of the property. This means that the tax amount is calculated as a percentage of the property's assessed value. Therefore, the correct answer to the question is Ad Valorem Tax.

3. Sec. 114(b), The approved development plans of provinces, highly-urbanized cities, and independent component cities shall be submitted to the _____, which shall be integrated into the regional development plan for submission to the National Economic and Development Authority, in accordance with existing laws.

Regional Development Council

Barangay Development Council

City Development Council

Municipal Development Council

The correct answer is Regional Development Council. According to Section 114(b) of the given reference, the approved development plans of provinces, highly-urbanized cities, and independent component cities should be submitted to the Regional Development Council. These plans will then be integrated into the regional development plan for submission to the National Economic and Development Authority, following existing laws.

Explanation

The correct answer is Regional Development Council. According to Section 114(b) of the given reference, the approved development plans of provinces, highly-urbanized cities, and independent component cities should be submitted to the Regional Development Council. These plans will then be integrated into the regional development plan for submission to the National Economic and Development Authority, following existing laws.

4. Income derived from the regular system of taxation

Receipts

Revenue

Profit

Special Funds

Revenue refers to the income generated by an organization or government through its regular system of taxation. It includes all the money received from various sources such as taxes, fees, fines, and other forms of income. Revenue is an essential component for any entity as it helps in funding its operations, providing public services, and meeting its financial obligations. Therefore, in the given options, revenue is the most appropriate term to describe income derived from the regular system of taxation.

Explanation

Revenue refers to the income generated by an organization or government through its regular system of taxation. It includes all the money received from various sources such as taxes, fees, fines, and other forms of income. Revenue is an essential component for any entity as it helps in funding its operations, providing public services, and meeting its financial obligations. Therefore, in the given options, revenue is the most appropriate term to describe income derived from the regular system of taxation.

5. All are Mandatory Positions for Province, City & Municipality except one:

Treasurer

Accountant

Planning and Development Officer

Engineer

Architect

Budget Officer; Health Officer are both Mandatory for All.
Architect is Optional.

Explanation

Budget Officer; Health Officer are both Mandatory for All.
Architect is Optional.

6. Sec.16, LGUs should consider these General Welfares except one:

Culture; Health & Safety; Balanced Ecology

Science & Technology Capabilities; Public Morals;

Economic Prosperity & Social Justice; Full Employment;

Peace & Order; Comfort & Convenience

None of the choices

All are general welfare.

Explanation

All are general welfare.

7. The act or process of determining the value of a property, or proportion subject to tax, including the discovery, listing, classification, & appraisal of properties.

Appraisal

Assessment

Ad Valorem Tax

None of the choices

The given definition describes the act or process of determining the value of a property or proportion subject to tax. This involves various steps such as discovering, listing, classifying, and appraising properties. The term that best fits this definition is "Assessment."

Explanation

The given definition describes the act or process of determining the value of a property or proportion subject to tax. This involves various steps such as discovering, listing, classifying, and appraising properties. The term that best fits this definition is "Assessment."

8. Sec. 399,402, composed of the punong barangay as chairman and 10 to 20 members. Provides a forum for exchange of ideas among its members and the public on maters relevant to the amicable settlement of disputes, and to enable various conciliation panel members to share with one another their observations and experiences in effecting speedy resolution of disputes.

Pangkat ng Tagapagkasundo

Lupong Tagapamayapa

Lupon ng mga Tanod

Liga ng mga Kagawad

The correct answer is "Lupong Tagapamayapa." The given information mentions that Sec. 399,402 is composed of the punong barangay as chairman and 10 to 20 members. It also states that this group provides a forum for exchange of ideas among its members and the public on matters relevant to the amicable settlement of disputes. Additionally, it enables various conciliation panel members to share their observations and experiences in resolving disputes quickly. Based on this information, it can be inferred that "Lupong Tagapamayapa" is the correct answer as it aligns with the description provided.

Explanation

The correct answer is "Lupong Tagapamayapa." The given information mentions that Sec. 399,402 is composed of the punong barangay as chairman and 10 to 20 members. It also states that this group provides a forum for exchange of ideas among its members and the public on matters relevant to the amicable settlement of disputes. Additionally, it enables various conciliation panel members to share their observations and experiences in resolving disputes quickly. Based on this information, it can be inferred that "Lupong Tagapamayapa" is the correct answer as it aligns with the description provided.

9. Sec. 157, All are true statements regarding Individuals liable to community tax except one:

Every inhabitant of PH, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for 30 consecutive days.

Who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One thousand pesos (P1,000.00) or more

Who is required by law to file an ITR shall pay an annual community tax of (P5.00) and an annual additional tax of P1.00 for every P1,000.00 of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five thousand pesos (P5,000.00).

None of the choices

All are true

Explanation

All are true

10. Sec. 126, Is the legal process whereby the registered voters of the local government units may approve, amend or reject any ordinance enacted by the Sanggunian. It shall be held under the control and direction of the Comelec within sixty (60) days in case of provinces and cities, forty-five (45) days in case of municipalities and thirty (30) days in case of Barangays. The Comelec shall certify and proclaim the results.

Local Initiative

Local Referendum

Local Propositions

Local Amendment

A local referendum is the correct answer because it is the legal process through which registered voters in local government units can approve, amend, or reject any ordinance enacted by the Sanggunian. The referendum is conducted under the control and direction of the Comelec within specific time frames depending on the level of the local government unit. The Comelec is responsible for certifying and proclaiming the results of the referendum.

Explanation

A local referendum is the correct answer because it is the legal process through which registered voters in local government units can approve, amend, or reject any ordinance enacted by the Sanggunian. The referendum is conducted under the control and direction of the Comelec within specific time frames depending on the level of the local government unit. The Comelec is responsible for certifying and proclaiming the results of the referendum.

11. Section 20b, _______, when public interest so requires and upon recommendation of NEDA can authorize a city or municipality to reclassify lands in excess of the limits set forth.

The President

PLUC

RLUC

HLURB

Section 20b states that the President, when public interest demands it and upon the recommendation of NEDA, has the authority to authorize a city or municipality to reclassify lands that exceed the limits set forth. This means that the President has the power to approve the reclassification of lands if it is deemed necessary for the public interest and if NEDA recommends it. The other options, PLUC, RLUC, and HLURB, do not have the authority mentioned in the question.

Explanation

Section 20b states that the President, when public interest demands it and upon the recommendation of NEDA, has the authority to authorize a city or municipality to reclassify lands that exceed the limits set forth. This means that the President has the power to approve the reclassification of lands if it is deemed necessary for the public interest and if NEDA recommends it. The other options, PLUC, RLUC, and HLURB, do not have the authority mentioned in the question.

12. Sec. 25, The President shall exercise supervisory authority directly over provinces, highly urbanized cities, and independent component cities; with respect to CCs and municipalities he should go through?

Province

HUC

ICC

None of the Choices

As per Sec.25, ...through the province with respect to component cities and municipalities; and through the city and municipality with respect to Barangays.

Explanation

As per Sec.25, ...through the province with respect to component cities and municipalities; and through the city and municipality with respect to Barangays.

13. Sec. 107, Composition of Provincial LDC except one:

All mayors of component cities and municipalities

Representatives of NGOs (constituting not less than ¼ of the members of the fully organized council)

Representative of the congressman

Chairman of the committee on appropriations of the Sanggunian concerned

None of the choices

All are Provincial LDC

Explanation

All are Provincial LDC

14. Sec. 159, The following are exempt from the community tax except one:

Diplomatic Representatives

Consular Representatives

Transient Visitors when their stay in the Philippines does not exceed three (3) months.

None of the choices

All are exempted

Explanation

All are exempted

15. Section 329. _________ of the general fund of the Barangay shall be set aside for the Sangguniang Kabataan.

10%

20%

30%

25%

According to Section 329, 10% of the general fund of the Barangay is allocated for the Sangguniang Kabataan.

Explanation

According to Section 329, 10% of the general fund of the Barangay is allocated for the Sangguniang Kabataan.

16. Sec. 287, Each LGU shall appropriate in its annual budget no less than ____ of its annual internal revenue allotment for development projects; development plans shall be furnished the DILG.

20%

30%

40%

50%

Each local government unit (LGU) is required to allocate at least 20% of its annual internal revenue allotment for development projects. This means that a portion of the LGU's budget must be dedicated to initiatives that promote progress and improvement within the community. By setting aside funds for development projects, the LGU can address various needs and priorities, such as infrastructure improvements, social services, and economic development. This requirement ensures that a significant portion of the LGU's resources is directed towards the betterment of the local area.

Explanation

Each local government unit (LGU) is required to allocate at least 20% of its annual internal revenue allotment for development projects. This means that a portion of the LGU's budget must be dedicated to initiatives that promote progress and improvement within the community. By setting aside funds for development projects, the LGU can address various needs and priorities, such as infrastructure improvements, social services, and economic development. This requirement ensures that a significant portion of the LGU's resources is directed towards the betterment of the local area.

17. Section 236. Additional ad valorem tax on idle lands A province or city, or a municipality within the Metropolitan Manila area may levy an annual tax on idle lands at the rate not exceeding ___ of the assessed value of the property which shall be in addition to the basic real property tax.

5%

4%

2%

1%

A province, city, or municipality within the Metropolitan Manila area has the authority to impose an additional annual tax on idle lands. This tax is calculated based on a percentage of the assessed value of the property. The rate of this additional tax cannot exceed a certain limit, which is not specified in the question. However, the correct answer is 5%, indicating that the maximum rate allowed for this additional tax is 5% of the assessed value of the property.

Explanation

A province, city, or municipality within the Metropolitan Manila area has the authority to impose an additional annual tax on idle lands. This tax is calculated based on a percentage of the assessed value of the property. The rate of this additional tax cannot exceed a certain limit, which is not specified in the question. However, the correct answer is 5%, indicating that the maximum rate allowed for this additional tax is 5% of the assessed value of the property.

18. Sec. 237, True statements for coverage of Idle Lands(1) Agricultural lands, more than 1 hectare in area, ½ of which remain uncultivated(2) Agricultural lands at least 50 trees to a hectare & Lands used for grazing(3) Lands caused by force majeure, civil disturbance, natural calamity which prevents on improving the land(4) Lands, other than agricultural, located in a city or municipality, more than 1,000 sqm. in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property.

2 & 3

1 & 4

1 & 2

3 & 4

The correct answer is 1 & 4. This is because statement 1 states that agricultural lands more than 1 hectare in area, with half of it remaining uncultivated, are eligible for coverage of Idle Lands. Statement 4 states that lands, other than agricultural, located in a city or municipality, more than 1,000 sqm in area, with half of it remaining unutilized or unimproved by the owner, are also eligible for coverage of Idle Lands.

Explanation

The correct answer is 1 & 4. This is because statement 1 states that agricultural lands more than 1 hectare in area, with half of it remaining uncultivated, are eligible for coverage of Idle Lands. Statement 4 states that lands, other than agricultural, located in a city or municipality, more than 1,000 sqm in area, with half of it remaining unutilized or unimproved by the owner, are also eligible for coverage of Idle Lands.

19. Sec. 130, All are the Fundamental Principles of Taxation except one:

Taxation shall be uniform in each local government unit;

Be equitable and based as far as practicable on the taxpayer's ability to pay;

Be levied and collected only for public purposes;

Each local government unit shall, as far as practicable, evolve a progressive system of taxation.

None of the choices

All are under the Fundamental Principles of Taxation.

Explanation

All are under the Fundamental Principles of Taxation.

20. The act or process of determining the value of property as of a specific date, for a specific purpose.

Appraisal

Assessment

Ad Valorem Tax

None of the choices

The given correct answer is "Appraisal". Appraisal refers to the act or process of determining the value of property as of a specific date, for a specific purpose. It involves assessing the worth or market value of a property, taking into consideration various factors such as location, condition, and comparable sales. This process is commonly used in real estate transactions, insurance claims, and tax assessments.

Explanation

The given correct answer is "Appraisal". Appraisal refers to the act or process of determining the value of property as of a specific date, for a specific purpose. It involves assessing the worth or market value of a property, taking into consideration various factors such as location, condition, and comparable sales. This process is commonly used in real estate transactions, insurance claims, and tax assessments.

21. Sec. 120, Is the legal process whereby the registered voters of a local government unit may directly propose, enact, or amend any ordinance.

Local Initiative

Local Referendum

Local Propositions

Local Amendment

Local Initiative is the correct answer because it refers to the legal process in which registered voters of a local government unit have the power to propose, enact, or amend any ordinance. This means that the local community has the ability to directly influence and shape local laws and regulations through this process. It allows for greater citizen participation and involvement in the decision-making process at the local level.

Explanation

Local Initiative is the correct answer because it refers to the legal process in which registered voters of a local government unit have the power to propose, enact, or amend any ordinance. This means that the local community has the ability to directly influence and shape local laws and regulations through this process. It allows for greater citizen participation and involvement in the decision-making process at the local level.

22. Section 135, A tax may be imposed on the sale, donation, barter, or any other mode of transferring ownership or title of real property at the rate of not more than ________ of the total consideration involved in the acquisition of the property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher.

Half of 1%

1/20th of 1%

10% of 1%

30% of 1%

50% of 1%

Explanation

50% of 1%

23. Sec.6, Authority to create, divide, merge abolish or alter LGUs; i) By law enacted in congress (province, city, municipality or any other political subdivision)ii) By ordinance passed by the sangguniang panlalawigan or sangguniang panglungsod (barangay)iii) By proclamation of the President (province, city, municipality or any other political subdivision)iv) By law enacted in Senate (province, city, municipality or any other political subdivision)

Iii & iv

Ii & iv

I & ii

Ii & iii

The correct answer is i & ii. This is because according to the given information, the authority to create, divide, merge, abolish, or alter local government units (LGUs) can be done by a law enacted in Congress (i) or by an ordinance passed by the sangguniang panlalawigan or sangguniang panglungsod (ii). The other options (iii & iv, ii & iv, ii & iii) are not mentioned as valid methods in the given information.

Explanation

The correct answer is i & ii. This is because according to the given information, the authority to create, divide, merge, abolish, or alter local government units (LGUs) can be done by a law enacted in Congress (i) or by an ordinance passed by the sangguniang panlalawigan or sangguniang panglungsod (ii). The other options (iii & iv, ii & iv, ii & iii) are not mentioned as valid methods in the given information.

24. Sec. 470, A Treasurer is a mandatory position for Provinces/ City & Municipality. Who appoints the position for the respective LGUs?

DOF Secretary

Governor

City Mayor

President of the Philippines

The correct answer is DOF Secretary. According to Section 470, a Treasurer is a mandatory position for Provinces, City, and Municipality. The appointment for this position is done by the DOF Secretary.

Explanation

The correct answer is DOF Secretary. According to Section 470, a Treasurer is a mandatory position for Provinces, City, and Municipality. The appointment for this position is done by the DOF Secretary.

25. All are Mandatory Positions for Provinces and Cities only (municipality not included) except one:

Legal Officer

Administrator

General Service Officer

Social Welfare and Dev’t Officer

Environment and Natural Resource Officer

Veterinarian is also Mandatory.
Environment and Natural Resource Officer is Optional .

Explanation

Veterinarian is also Mandatory.
Environment and Natural Resource Officer is Optional .

26. Sec. 255, Interests on unpaid real property tax. ___ per month on the unpaid amount; but shall not exceed ___ months

1% , 24 months

2%, 36 months

3%, 24 months

5%, 36 months

The correct answer is 2%, 36 months. This means that the interest rate on unpaid real property tax is 2% per month on the unpaid amount, but it will not exceed 36 months. This suggests that if a person fails to pay their real property tax, they will be charged an interest rate of 2% per month on the outstanding amount, and this interest will continue to accumulate for a maximum of 36 months.

Explanation

The correct answer is 2%, 36 months. This means that the interest rate on unpaid real property tax is 2% per month on the unpaid amount, but it will not exceed 36 months. This suggests that if a person fails to pay their real property tax, they will be charged an interest rate of 2% per month on the outstanding amount, and this interest will continue to accumulate for a maximum of 36 months.

27. Sec. 226, Who is the Chairman of the Local Board of Assessment Appeals?

Register of Deeds

Provincial/ City Engineer

Provincial/ City Prosecutor

None of the choices

Local Board of Assessment Appeals – where to appeal when not satisfied with the action of LGU assessor in the assessment of property (within 60 days from date of receipt)

Explanation

Local Board of Assessment Appeals – where to appeal when not satisfied with the action of LGU assessor in the assessment of property (within 60 days from date of receipt)

28. Sec.442, All are Requisites for creation of Municipality except one:

Contiguous territory

100 sq.km.

25,000 inhabitants

P 2,500,000 income as certified by DOF for the last 2 consecutive years

50 sq.km.

Explanation

50 sq.km.

29. Sec. 107, Composition of City/Municipal LDC except one:

All punong barangays in the city or municipality

Representatives of NGOs (constituting not less than ¼ of the members of the fully organized council)

Representative of the congressman

Chairman of the committee on appropriations of the Sanggunian concerned

None of the choices

All are City/ Municipal LDC

Explanation

All are City/ Municipal LDC

30. Sec. 215, For purposes of assessment, real property shall be classified as ______ except one:

Residential, agricultural

Commercial, industrial

Mineral, timberland

Special

None of the choices

These are the classifications

Explanation

These are the classifications

31. Sec. 285, Allocation of IRA to Local Government Units for Municipalities?

23%

34%

20%

50%

Provinces & Cities =23%
Barangays= 20% (formula basis= Population 50%; Land Area 25% Equal Sharing 25%)

Explanation

Provinces & Cities =23%
Barangays= 20% (formula basis= Population 50%; Land Area 25% Equal Sharing 25%)

32. A 21 year old Hagedorn wants to run as Vice Mayor of Puerto Princesa. Their family is very well-known in Palawan and can be considered as their "baluarte".What are his chances of winning the election?

Very High

50/50 Uncertain

Very Low

No Chance

No chance. He is not qualified.
as per RA7160 Sec. 39 & PP 1264, (Puerto Princesa is HUC).
Candidates for the position of governor, vice- governor or member of the Sangguniang Panlalawigan, or Mayor, vice-mayor or member of the Sangguniang Panlungsod of highly urbanized cities must be at least twenty-three (23) years of age on election day.

Explanation

No chance. He is not qualified.
as per RA7160 Sec. 39 & PP 1264, (Puerto Princesa is HUC).
Candidates for the position of governor, vice- governor or member of the Sangguniang Panlalawigan, or Mayor, vice-mayor or member of the Sangguniang Panlungsod of highly urbanized cities must be at least twenty-three (23) years of age on election day.

33. Sec. 404, There shall be constituted for each dispute brought upon the lupon a conciliaton panel to be known as the ____ consisting of 3 members who shall be chosen by the parties to the dispute from the list of members of the lupon.

Pangkat ng Tagapagkasundo

Lupong Tagapamayapa

Lupon ng mga Tanod

Liga ng mga Kagawad

The correct answer is "Pangkat ng Tagapagkasundo" because it is stated in the given text that for each dispute brought upon the lupon, a conciliation panel called the "Pangkat ng Tagapagkasundo" should be constituted. This panel consists of 3 members who are chosen by the parties to the dispute from the list of members of the lupon.

Explanation

The correct answer is "Pangkat ng Tagapagkasundo" because it is stated in the given text that for each dispute brought upon the lupon, a conciliation panel called the "Pangkat ng Tagapagkasundo" should be constituted. This panel consists of 3 members who are chosen by the parties to the dispute from the list of members of the lupon.

34. Sec 386. All are Requisites for creation of Barangay except one:

Contiguous territory

2,000 inhabitants except in Metro Manila

5,000 inhabitants for HUCs & ICCs

P 200,000 income as certified by DOF for the last 2 consecutive years

The correct answer is "P 200,000 income as certified by DOF for the last 2 consecutive years." This is because the other options listed are all requisites for the creation of a Barangay. The contiguous territory, the number of inhabitants, and the income requirements for HUCs and ICCs are all necessary conditions for the establishment of a Barangay. However, the P 200,000 income as certified by DOF for the last 2 consecutive years is not a requisite for the creation of a Barangay.

Explanation

The correct answer is "P 200,000 income as certified by DOF for the last 2 consecutive years." This is because the other options listed are all requisites for the creation of a Barangay. The contiguous territory, the number of inhabitants, and the income requirements for HUCs and ICCs are all necessary conditions for the establishment of a Barangay. However, the P 200,000 income as certified by DOF for the last 2 consecutive years is not a requisite for the creation of a Barangay.

35. Sec. 452, All are Requisites for creation of HUCs except one:

Contiguous territory

100 sq.km.

200,000 inhabitants

P 100,000,000 income as certified by DOF for the last 2 consecutive years

P 50,000,000 income as certified by DOF for the last 2 consecutive years (as per RA 7160)
*THERE IS NO AMENDMENT FOR HUCs,RA 9009 IS APPLICABLE TO CCs ONLY*

Explanation

P 50,000,000 income as certified by DOF for the last 2 consecutive years (as per RA 7160)
*THERE IS NO AMENDMENT FOR HUCs,RA 9009 IS APPLICABLE TO CCs ONLY*

36. Sec.286, Release of IRA Shares shall be every _____?

3 months

12 months

24 months

6 months

Section 286. Release of shares shall be on a quarterly basis, within 5 days after end of quarter

Explanation

Section 286. Release of shares shall be on a quarterly basis, within 5 days after end of quarter

37. Sec. 448, All are Requisites for creation of Component City except one:

Contiguous territory

100 sq.km.

150,000 inhabitants

P 20,000,000 income as certified by DOF for the last 2 consecutive years

P 100,000,000 income as certified by DOF for the last 2 consecutive years (amended RA 9009)

Explanation

P 100,000,000 income as certified by DOF for the last 2 consecutive years (amended RA 9009)

38. What position is Mandatory for City and Municipality only?

Civil Registrar

Cooperatives Officer

Health Officer

Budget Officer

Cooperatives Officer is mandatory only for municipality.
Health and Budget Officer are mandatory for Province,City and Municipality.

Explanation

Cooperatives Officer is mandatory only for municipality.
Health and Budget Officer are mandatory for Province,City and Municipality.

39. Sec.7 Creation & Conversion should be based on income, population and land area.Who should attest all these respectively?

DOF, NSO, DENR-LMB

DOF, Philippine Statistics Authority (by RA 10625), DENR

BIR, NSO, DENR-LMB

BIR, Philippine Statistics Authority (by RA 10625), DENR

The Department of Finance (DOF) should attest the income, the National Statistics Office (NSO) should attest the population, and the Department of Environment and Natural Resources - Land Management Bureau (DENR-LMB) should attest the land area.

Explanation

The Department of Finance (DOF) should attest the income, the National Statistics Office (NSO) should attest the population, and the Department of Environment and Natural Resources - Land Management Bureau (DENR-LMB) should attest the land area.

40. All are Optional Positions for Provinces, Cities and Municipalities except one:

Population Officer

Assessor

Asst. Treasurer

Agriculturist

Information Officer

Agriculturist is Mandatory for Provinces.
Architect & Environment and Natural Resource Officer are also Optional .

Explanation

Agriculturist is Mandatory for Provinces.
Architect & Environment and Natural Resource Officer are also Optional .

41. Sec. 461, All are Requisites for creation of Province except one:

None of the choices

Contiguous Territory of at least 2,000 sq.km.

250,000 inhabitants

P 20,000,000 income as certified by DOF for the last 2 consecutive years

All are Requisites for creation of Province

Explanation

All are Requisites for creation of Province

42. Sec. 201, All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the locality where the property is situated. The___shall promulgate the necessary rules and regulations for the classification, appraisal, and assessment of real property pursuant to the provisions of RA 7160.

Department of Finance

Department of Budget & Management

Bureau of Internal Revenue

None of the choices

The correct answer is Department of Finance. This is because the Department of Finance is responsible for promulgating the necessary rules and regulations for the classification, appraisal, and assessment of real property, as stated in the given information. The Department of Budget & Management, Bureau of Internal Revenue, and None of the choices are not mentioned in relation to this responsibility.

Explanation

The correct answer is Department of Finance. This is because the Department of Finance is responsible for promulgating the necessary rules and regulations for the classification, appraisal, and assessment of real property, as stated in the given information. The Department of Budget & Management, Bureau of Internal Revenue, and None of the choices are not mentioned in relation to this responsibility.

43. Sec. 271, Distribution of Proceeds in the case of an Idle Lot in Tugatog, Malabon City

35%PROV -40% MUNI -25% BRGY

70% CITY- 30% MUNI (where half of 30% to barangay where property is located & other half equally divided to component barangays.

35% MMA -35% MUNI-30% BRGY (where half of 30% to barangay where property is located & other half equally divided to component barangays.

None of the choices

The correct answer is 35% MMA -35% MUNI-30% BRGY (where half of 30% to barangay where property is located & other half equally divided to component barangays. This answer suggests that 35% of the proceeds will go to the Metropolitan Manila Authority (MMA), 35% will go to the Municipal government (MUNI), and 30% will go to the Barangay (BRGY). Half of the 30% allocated to the Barangay will go to the Barangay where the property is located, and the other half will be equally divided among the component Barangays.

Explanation

The correct answer is 35% MMA -35% MUNI-30% BRGY (where half of 30% to barangay where property is located & other half equally divided to component barangays. This answer suggests that 35% of the proceeds will go to the Metropolitan Manila Authority (MMA), 35% will go to the Municipal government (MUNI), and 30% will go to the Barangay (BRGY). Half of the 30% allocated to the Barangay will go to the Barangay where the property is located, and the other half will be equally divided among the component Barangays.

44. Sec. 212,There shall be prepared _________ by LGU assessors for the different classes of real property situtaed in their respective LGU for enactment by ordinance by of the sanggunian concerned

Assessment Roll

Schedule of Fair Market Values

Assessor Master List (AML)

Taxable & Exempted Real Property List (TERP List)

The correct answer is "Schedule of Fair Market Values". According to Section 212, LGU assessors are responsible for preparing a schedule of fair market values for different classes of real property in their respective LGUs. This schedule is then enacted by ordinance by the concerned sanggunian. The schedule of fair market values is important for determining the assessed value of properties and calculating property taxes.

Explanation

The correct answer is "Schedule of Fair Market Values". According to Section 212, LGU assessors are responsible for preparing a schedule of fair market values for different classes of real property in their respective LGUs. This schedule is then enacted by ordinance by the concerned sanggunian. The schedule of fair market values is important for determining the assessed value of properties and calculating property taxes.

45. Sec. 235, A province or city, or a municipality within the Metropolitan Manila Area, may levy and collect an annual tax of ____on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF).

1%

2%

4%

5%

A province or city, or a municipality within the Metropolitan Manila Area, has the authority to impose an annual tax of 1% on the assessed value of real property. This tax is in addition to the basic real property tax and the proceeds from this tax are allocated exclusively to the Special Education Fund (SEF).

Explanation

A province or city, or a municipality within the Metropolitan Manila Area, has the authority to impose an annual tax of 1% on the assessed value of real property. This tax is in addition to the basic real property tax and the proceeds from this tax are allocated exclusively to the Special Education Fund (SEF).

46. Sec. 233b, In the case of a city or a municipality within the Metropolitan Manila Area, Rates on Levy for Real Property Tax shall be at the rate not exceeding ____of the assessed value of real property.

Two percent (2%)

One percent (1%)

Three percent (3%)

None of the choices

In the case of a province, at the rate not exceeding one percent (1%) of the assessed value of real property; and

Explanation

In the case of a province, at the rate not exceeding one percent (1%) of the assessed value of real property; and

47. Sec. 205, LGU assessor shall prepare and maintain _____ wherein shall be listed all real property, whether taxable or exempt, located within the territorial jurisdiction of the LGU

Assessment Roll

Schedule of Fair Market Values

Assessor Master List (AML)

Taxable & Exempted Real Property List (TERP List)

The correct answer is Assessment Roll. The LGU assessor is responsible for preparing and maintaining the Assessment Roll, which is a comprehensive list of all real property within the jurisdiction of the LGU. This list includes both taxable and exempt properties. The Assessment Roll is an essential tool for the assessor in determining the fair market value of each property and calculating the appropriate property taxes.

Explanation

The correct answer is Assessment Roll. The LGU assessor is responsible for preparing and maintaining the Assessment Roll, which is a comprehensive list of all real property within the jurisdiction of the LGU. This list includes both taxable and exempt properties. The Assessment Roll is an essential tool for the assessor in determining the fair market value of each property and calculating the appropriate property taxes.

48. Sec. 292, Aside from IRA, Allocation of Shares from the proceeds derived from GAs and GOCCs ,where the natural resources are located in the province. Distribution should be what percentage for province,component city/municipality & barangay respectively?

20% 45%- 35%

35% 45%- 20%

45% 20%- 35%

45% 35%- 20%

for HUCs or ICCs: city= 65% & barangay=35%

Explanation

for HUCs or ICCs: city= 65% & barangay=35%

49. Sec. 234, All are exempted from Real Property Tax except one:

Real property owned by the President of the Republic of the Philippines

Religious cemeteries and all lands, buildings, and improvements actually directly and exclusively used for religious, charitable and educational purposes.

Machinery and equipment used for pollution control and environmental protection

All real property owned by duly-registered cooperatives as provided for under RA 6938

All machineries and equipment that used by GOCCs engaged in supply & distribution of water and power.

None of the choices

Real property owned by the "Republic of the Philippines" or any of its political subdivisions.

Explanation

Real property owned by the "Republic of the Philippines" or any of its political subdivisions.

50. Sec.20a, Reclassification of Lands. Agricultural lands under CARP should be limited to ___?

15%

10%

5%

None of the choices

Agricultural lands under CARP shall not be affected
HUCs and ICCs-15%; CCs and 1-3 Class Ms-10%; 4-5 Class Ms -5%

Explanation

Agricultural lands under CARP shall not be affected
HUCs and ICCs-15%; CCs and 1-3 Class Ms-10%; 4-5 Class Ms -5%

51. Sec. 107, Composition of Barangay LDC except one:

Members of the sangguniang barangay

Representatives of NGOs (constituting not less than ¼ of the members of the fully organized council)

Representative of the congressman

Chairman of the committee on appropriations of the Sanggunian concerned

None of the choices

The correct answer is "Chairman of the committee on appropriations of the Sanggunian concerned." This is because the question asks for the exception among the given options. All the other options - Members of the sangguniang barangay, Representatives of NGOs, and Representative of the congressman - are part of the composition of the Barangay LDC. However, the Chairman of the committee on appropriations of the Sanggunian concerned is not included in the composition. Therefore, this option is the exception.

Explanation

The correct answer is "Chairman of the committee on appropriations of the Sanggunian concerned." This is because the question asks for the exception among the given options. All the other options - Members of the sangguniang barangay, Representatives of NGOs, and Representative of the congressman - are part of the composition of the Barangay LDC. However, the Chairman of the committee on appropriations of the Sanggunian concerned is not included in the composition. Therefore, this option is the exception.

52. Income realized from operations & activities of the LGU in the exercise of its corporate functions.

Receipts

Revenue

Profit

Special Funds

The income realized from operations and activities of the LGU in the exercise of its corporate functions is referred to as "receipts." This term is commonly used to describe the money or funds received by an organization or entity. In the context of the LGU, it represents the revenue generated from its various operations and activities, such as taxes, fees, fines, and other sources of income. Therefore, "receipts" is the most appropriate term to describe this type of income.

Explanation

The income realized from operations and activities of the LGU in the exercise of its corporate functions is referred to as "receipts." This term is commonly used to describe the money or funds received by an organization or entity. In the context of the LGU, it represents the revenue generated from its various operations and activities, such as taxes, fees, fines, and other sources of income. Therefore, "receipts" is the most appropriate term to describe this type of income.