1.
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)
Correct Answer
C. I & ii
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.
2.
Sec.7 Creation & Conversion should be based on income, population and land area.Who should attest all these respectively?
Correct Answer
A. DOF, NSO, DENR-LMB
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.
3.
Sec.16, LGUs should consider these General Welfares except one:
Correct Answer
E. None of the choices
Explanation
All are general welfare.
4.
Sec.20a, Reclassification of Lands. Agricultural lands under CARP should be limited to ___?
Correct Answer
D. None of the choices
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%
5.
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.
Correct Answer
A. The President
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.
6.
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?
Correct Answer
A. Province
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.
7.
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?
Correct Answer
D. No Chance
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.
8.
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?
Correct Answer
C. Punong 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.
9.
Sec. 107, Composition of Barangay LDC except one:
Correct Answer
D. Chairman of the committee on appropriations of the Sanggunian concerned
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.
10.
Sec. 107, Composition of City/Municipal LDC except one:
Correct Answer
E. None of the choices
Explanation
All are City/ Municipal LDC
11.
Sec. 107, Composition of Provincial LDC except one:
Correct Answer
E. None of the choices
Explanation
All are Provincial LDC
12.
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.
Correct Answer
A. Regional Development Council
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.
13.
Sec. 120, Is the legal process whereby the registered voters of a local government unit may directly propose, enact, or amend any ordinance.
Correct Answer
A. Local Initiative
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.
14.
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.
Correct Answer
B. Local 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.
15.
Sec. 130, All are the Fundamental Principles of Taxation except one:
Correct Answer
E. None of the choices
Explanation
All are under the Fundamental Principles of Taxation.
16.
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.
Correct Answer
A. Half of 1%
Explanation
50% of 1%
17.
Sec. 157, All are true statements regarding Individuals liable to community tax except one:
Correct Answer
D. None of the choices
Explanation
All are true
18.
Sec. 159, The following are exempt from the community tax except one:
Correct Answer
D. None of the choices
Explanation
All are exempted
19.
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.
Correct Answer
A. Department of Finance
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.
20.
The act or process of determining the value of property as of a specific date, for a specific purpose.
Correct Answer
A. Appraisal
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.
The act or process of determining the value of a property, or proportion subject to tax, including the discovery, listing, classification, & appraisal of properties.
Correct Answer
B. 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."
22.
Is a levy on real property determined on the basis of a fixed proportion of the value of the property?
Correct Answer
C. 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.
23.
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
Correct Answer
A. Assessment Roll
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.
24.
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
Correct Answer
B. Schedule of Fair Market Values
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.
25.
Sec. 215, For purposes of assessment, real property shall be classified as ______ except one:
Correct Answer
E. None of the choices
Explanation
These are the classifications
26.
Sec. 226, Who is the Chairman of the Local Board of Assessment Appeals?
Correct Answer
A. Register of Deeds
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)
27.
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.
Correct Answer
A. two percent (2%)
Explanation
In the case of a province, at the rate not exceeding one percent (1%) of the assessed value of real property; and
28.
Sec. 234, All are exempted from Real Property Tax except one:
Correct Answer
A. Real property owned by the President of the Republic of the pHilippines
Explanation
Real property owned by the "Republic of the Philippines" or any of its political subdivisions.
29.
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).
Correct Answer
A. 1%
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).
30.
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.
Correct Answer
A. 5%
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.
31.
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.
Correct Answer
B. 1 & 4
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.
32.
Sec. 255, Interests on unpaid real property tax. ___ per month on the unpaid amount; but shall not exceed ___ months
Correct Answer
B. 2%, 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.
33.
Sec. 271, Distribution of Proceeds in the case of an Idle Lot in Tugatog, Malabon City
Correct Answer
C. 35% MMA -35% MUNI-30% BRGY (where half of 30% to barangay where property is located & other half equally divided to 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.
34.
Sec. 285, Allocation of IRA to Local Government Units for Municipalities?
Correct Answer
B. 34%
Explanation
Provinces & Cities =23%
Barangays= 20% (formula basis= Population 50%; Land Area 25% Equal Sharing 25%)
35.
Sec.286, Release of IRA Shares shall be every _____?
Correct Answer
A. 3 months
Explanation
Section 286. Release of shares shall be on a quarterly basis, within 5 days after end of quarter
36.
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.
Correct Answer
A. 20%
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.
37.
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?
Correct Answer
A. 20% 45%- 35%
Explanation
for HUCs or ICCs: city= 65% & barangay=35%
38.
Income realized from operations & activities of the LGU in the exercise of its corporate functions.
Correct Answer
A. Receipts
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.
39.
Income derived from the regular system of taxation
Correct Answer
B. Revenue
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.
40.
Sec 386. All are Requisites for creation of Barangay except one:
Correct Answer
D. P 200,000 income as certified by DOF for the last 2 consecutive years
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.
41.
Sec.442, All are Requisites for creation of Municipality except one:
Correct Answer
B. 100 sq.km.
Explanation
50 sq.km.
42.
Sec. 448, All are Requisites for creation of Component City except one:
Correct Answer
D. P 20,000,000 income as certified by DOF for the last 2 consecutive years
Explanation
P 100,000,000 income as certified by DOF for the last 2 consecutive years (amended RA 9009)
43.
Sec. 452, All are Requisites for creation of HUCs except one:
Correct Answer
D. P 100,000,000 income as certified by DOF for the last 2 consecutive years
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*
44.
Sec. 461, All are Requisites for creation of Province except one:
Correct Answer
A. None of the choices
Explanation
All are Requisites for creation of Province
45.
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.
Correct Answer
A. Pangkat ng Tagapagkasundo
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.
46.
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.
Correct Answer
B. Lupong Tagapamayapa
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.
47.
Sec. 470, A Treasurer is a mandatory position for Provinces/ City & Municipality. Who appoints the position for the respective LGUs?
Correct Answer
A. 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.
48.
All are Mandatory Positions for Provinces and Cities only (municipality not included) except one:
Correct Answer
E. Environment and Natural Resource Officer
Explanation
Veterinarian is also Mandatory.
Environment and Natural Resource Officer is Optional .
49.
All are Optional Positions for Provinces, Cities and Municipalities except one:
Correct Answer
D. Agriculturist
Explanation
Agriculturist is Mandatory for Provinces.
Architect & Environment and Natural Resource Officer are also Optional .
50.
What position is Mandatory for City and Municipality only?
Correct Answer
A. Civil Registrar
Explanation
Cooperatives Officer is mandatory only for municipality.
Health and Budget Officer are mandatory for Province,City and Municipality.