I rut-ru- 1.\" Il'lh-Hh Write 1' if the statement is true and E if the statement is false. 1. HP'WPWN F\" 10. 11. 12. 13. 14. 15. A person cannot refuse to pay a tax on the ground that the government owes him an amount equal to or greater than the tax being collected. A person may be imprisoned for non-payment of poll tax. Taxes are paid only by those who are directly benefiting from the government. The Congress may delegate to the President the power to x tariff rates. The power to tax is limited to the territorial jurisdiction of the taxing government. The power to tax may include the power to destroy. A tax passed imposing PEDU on every citizen for the purpose of raising funds to be given as loans to earthquake victims in Mindanao is not valid because it violates the equal protection clause. The Board of Investment {Bill} is administrative agency which is involved in the administration and collection of national taxes. The Commissioner is authorized by the code to inquire into the bank deposit of a deceased person to determine the gross estate at the time of death. A tax credit is a claim for the payment of cash for taxes erroneously or illegally paid by the taxpayer to the government The Commissioner shall grant a refund or issue the tax credit certicate for creditable input taxes within 2 years from the date of submission of complete documents in support in the application. The income of a non-stock and non-prot educational institution is exempt from income tax. All revenue bills must originate from the Senate. The Supreme Court considered double taxation as unconstitutional and obnoxious. The salary of the President is not subject to income tax