BLCTE REVIEWER 11

1. Cash Advances granted to officers and employees which may be classified into? (2)
 Regular cash advance. A type of Cash Advance granted to cashiers, disbursing officers, paymasters and/or
property/supply officers for salaries and wages, commutable allowances, honoraria and other similar
payments and petty cash operating expenses the explicit authority.
 Special cash advances. A type of Cash Advances granted on the explicit authority of the agency heads to duly
designated disbursing officers or employees for other legally authorized purposes.
2. Not exceeding Fifty Pesos (₱50.00) per peddler annually. Peddlers shall be taxed at a rate...
3. LGU that may levy an amusement tax (2)
 Province
 City
4. Community tax certificate. Shall be issued to every person or corporation upon payment of the community tax.
5. A Province may impose the following taxes (4)
 Tax on Transfer of Real Property Ownership.
 Tax on Business of Printing and Publication.
 Franchise Tax.
 Tax on Sand, Gravel and Other Quarry Resources.
6. Ad Valorem Tax. Is a levy on real property determined on the basis of a fixed proportion of the value of the
property.
7. Provincial Governor. The permit to extract sand, gravel and other quarry resources shall be issued exclusively by
the.
8. The following are exempt from the community tax. (2)
 Diplomatic and consular representatives.
 Transient visitors when their stay in the Philippines does not exceed three (3) months
9. Local Government Code of 1991. What government code is the taxation on ownership of real property by a
person is governed by?
10. Ten percent (10%). Prompt payments of Real Property tax may be given a discount of.
11. Twenty percent (20%). Advanced payments of Real Property may be entitled to the maximum discount of.
12. Taxation. The inherent power of the State to impose and collect taxes for the purpose of defraying government
necessary expenses for public funds.
13. 3. The number of ranking eligible recommendees of the governor or mayor, as the case may be, subject to civil
service law, rules and regulations from which the Secretary of Finance shall appoint a Local Treasurer.
14. The following are some of the requirements for the appointment of a Local Treasurer (4)
 A resident of the local government unit concerned.
 A holder of a college degree.
 A first-grade civil service eligible or its equivalent.
 Years of experience in treasury or accounting service.
15. The plantilla of personnel in the local government unit concerned in relation to the position of Local Treasurer
should show the following information (3)
 Designation of Position.
 Appropriation or Budget Item Number.
 Range/Salary Grade of the Position.
16. BLGF Executive Director. The delegation of the Appointing Authority over Provincial, City and Municipal
Treasurers and their Assistants may be given by the Secretary of Finance to the...
17. Requests for relief, transfer, or detail of Treasurers and Assistant Treasurers shall be acted upon only for
justifiable reasons and after compliance with the requisites of due process comprising with the following (4)
 Treasurer consents to the action taken.
 Completion of the final audit finding of cash shortage and properly validated.
 Treasurer has been formally charged with a grave offense.
 90 day preventive suspension has expired.
18. 6 months. Unless sooner revoked, the designation of the OIC/ICO of Local Treasury Offices and Acting Assistant
Provincial/City/Municipal Treasurers shall be a period of how many months?
19. Twice. The designation, conditioned upon a satisfactory performance and in the absence of any derogatory
report and/or adverse information against the designate, can be extended only by how many times?
20. Within 15 days before the expected temporary or permanent vacancy . Designations and extensions thereof
shall be processed by the Regional Office within.
21. 10 days from the issuance of the Order . Submissions by the Regional Office for designations and extensions
thereof shall be confirmed within.
22. July 15 of each year. The Local Treasurer shall submit certified statement covering income and expenditures to
the LCE on or before.
23. September 5 of each year . The City or Municipal Treasurer, jointly with the City or Municipal Accountant, shall
issue a certified statement covering actual income on or before.
24. The Local Treasurer shall be a member of the following Local Committees and Boards (4)
 Local Finance Committee
 Bids and Awards Committee
 Local School Boards
 Appraisal Committee for purposes of expropriation and purchase of real property
25. Declaration of Real Property. What property record is a traditional assessment document maintained by the
provincial, city or municipal assessors, showing, among others the market and assessed values of the property as
the basis for the collection of real property tax?
26. Tax Sale. What do you call a sale of property after a period of non-payment of taxes?
27. Raising public funds. The land is historically considered as a source of wealth, power, and prestige as much as it
has become one of the government's basic sources of.
28. The Roman Empire. The earliest forms of property taxation were employed by who?
29. Roman Census. This census became the earliest form of "tax rolls" listing the taxability of land, farm
implements, money, clothing, and transport and cargo modes such as ships, carriages, and mules.
30. Spanish regime. During this regime in the Philippines, there was no system of real property taxation as it is
applied today.
31. Personal tax. The Spanish "encomienda" system levied taxes on male tenant farmers of military age (16 - 60) in a
form of tribute or _________ for the privilege of working the land.
32. Malolos Constitution. The short-lived "1st Philippine Republic of 1898 provided for a system of realty taxation
but was not implemented completely under what constitution?
33. The Americans. Who laid the ground works of real property taxation in the Philippines? In 1901, the Philippine
Commission promulgated Act Nos. 82 and 83 authorizing municipal and provincial treasurers to levy realty taxes
at rates not exceeding ½ of 1% and 3/8 of 1%, respectively, in the organization of local governments.
34. Municipal Code and Provincial Act. The Administrative Code of 1916 (Act No. 2657) incorporated the (2)
35. Office of the Provincial Assessor. Act No. 3995 created what office?
36. Commonwealth Act No. 470. The National Assembly of 1939 enacted the.
37. PD 25 and 76. During Martial Law, sweeping reforms on real property taxation were introduced through.. (2)
38. Real Property Tax Code. This Code became the basis of the Real Property Tax Administration System in the
Philippines in 1974.
39. 1978. The Office of the Municipal Assessor was created in what year?
40. Local Government Code of 1983. PD 464, as amended, was recognized under what Local Government Code?
41. RA 7160. The 1987 Constitution paved the way for the Local Government Code of 1991 which refers to what
republic act?
42. Assessment and taxation. In 2001, the Land Administration and Management Program, Phase I (LAMP 1), a 15 -
20 year commitment of the Philippine Government was launched. This was aimed at, but not:
43. Property Valuation Office. On October 13, 2009, Executive Order No. 833, what office was created for purposes
of sustaining and instituting real property valuation reforms?
44. October 19, 2009. DOF Department Order No. 37-09 prescribed the Philippine Valuation Standards (1st Edition) -
Adoption of the IVSC Valuation Standards under Philippine Setting, on what date?
45. Once every three years. The filing of sworn declaration of the true value of property in the assessor, by the
owner or administrator is required under Section 202 of the Local Government Code is filled... (how many times
every?)
46. Real property assessments. Such filing of the declaration is supposed to coincide with the once every three
years conduct of the general revision of what?
47. Within 60 days after the acquisition of such property or the completion of the improvements made . The Local
Government Code requires the person acquiring at any time real property or making any improvement on real
property belonging to him, to prepare and submit to the assessor, a sworn statement declaring the true value of
the property within what period and when?
48. The deputized Examiners shall perform the following activities (4)
  Review of pertinent records of the business establishment to be examined.
 Review of the working papers, if any, of the business establishment, if previously examined.
 Submission to the Owner/President of the business establishment to be examined the Letter of
Appointment/Authority to conduct the examination.
 Acceptance of books of accounts and documents for verification/examination .
49. Declaring newly acquired, newly built, or newly transferred real property is required under the following
conditions (3)
 The property may be assessed at the proper time and avoid on the part of the property owner the
accumulation of back taxes.
 Real property records may be updated to indicate present ownership.
 Real property records may be amended, corrected, or updated to accordingly reflect the changes in the
condition, classification, taxability, or other variations made on the property.
50. Declaring newly acquired, newly built, or newly transferred real property is required under the following
conditions (3)
 Demolition of buildings or other structures.
 Dismantling and cessation of operation of machinery.
 Change in classification and or Correction in area.
51. Listed. All assessors are required to prepare and maintain an assessment roll wherein all taxable real property
located within their areas of jurisdiction shall be.
52. Local Area Networking or LAN. A copy of the assessment roll must be transmitted to their respective local
treasurers; except in cases where the assessors' records are computerized and the same are directly and
operationally connected to the Treasurers' Offices in the form of what?
53. Exempt properties. For purposes of recording and maintaining statistical data, a separate roll shall be prepared
for.
54. The four (4) most important elements of the assessment process are?
 Classifying the property
 Actual Use of the property
 Assessing the property
 Assessment Levels
55. Taxation. What is the Classification of real property provides for the foundation of equity and uniformity in
realty?
56. Levying the tax. Taxes are imposed uniformly upon the same classes of property within the territorial
jurisdictions of local government units.
57. Actual Use of the property. What is the basis for the assessment of real property in the Philippines, regardless of
where the property is located, whoever owns it, and whoever uses it.
58. Actual use of the property. Assessment levels are fixed on the basis of what?
59. Realty tax. The assessed or taxable value is the basis for the computation of what?
60. Maximum rates. Under local government code, the local government/sanggunian can set the assessment levels
which can be prescribed through ordinance at what rate?
61. General Revisions. The local government/sanggunian can increase or decrease assessment levels, provided that
the rates shall not exceed the rates prescribed by the code and that such increase or decrease of the assessment
levels shall not be made effective between what revisions?
62. Assessed Value. The value multiplied by the tax rate equals the tax due from the real property is the what?
63. Taxation. Classification or grouping real property for taxation purposes provides mechanisms for uniformity
which is a fundamental requirement in.
64. Schedule of Fair Market Values . Real property shall be appraised at its current and fair market value based on
the duly approved or enacted.
65. 70%. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or
disposition, sale or redemption of property acquired by public auction by the city shall be distributed
accordingly. At what percentage of the proceeds will accrue to the General Fund of the city?
66. 50%. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or
disposition, sale or redemption of property acquired by public auction by the province shall be distributed
accordingly. At what percentage of the proceeds will accrue to the barangay where the property is located or
equally to all component barangays of the city?
67. Liquidation of the cash advance for Petty Operating Expenses shall be supported by the following reports and
documents (4)
  Report of Disbursements.
 Approved Requisition and Issue Voucher with the Certificate of Emergency Purchase, if necessary.
 Receipts, Sales Invoices.
 Certificate of Acceptance/Inspection.
68. Examples of the use of intelligence and/or confidential expenses are as follows (4):
 Purchase of information relevant to security and peace and order.
 Payment of rewards.
 Rentals and other incidental expenses related to the maintenance of safe houses.
 Purchase of supplies, materials and equipment necessary for intelligence and confidential operations
and/or projects.
69. 2%. The annual appropriations for discretionary purposes of the local chief executive shall not exceed at what
percentage of the actual receipts derived from basic real property tax in the next preceding calendar year.
70. R. A. No. 8792. What is the republic act providing for the recognition and use of electronic commercial and non-
commercial transactions, penalties for unlawful use thereof, and other purposes?
71. R. A. No. 6657. What republic act institutes a comprehensive agrarian reform program to promote social justice
and industrialization providing the mechanism for its implementation and for other purposes.
72. 5 years. The basic real property tax and any other tax levied under Title 2, Book II of R. A. No. 7160 shall, from
the date they become due, be collected within how many years?
73. 30%. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or
disposition, sale or redemption of property acquired by public auction by the province shall be distributed
accordingly. At what percentage of the proceeds shall be distributed among the component barangays of the
cities where the property is located?
74. A fine not exceeding Php 500.00 or by imprisonment not exceeding 1 month or both . Under R. A. No. 7160.
What is the punishment for failure to post and publish the itemized monthly collections and disbursements of
the LGU within the prescribed period?
75. A fine between Php 200.00 - Php 10,000.00 or penalty of prision correccional in its minimum period or both .
Under the Revised Penal Code. What is the punishment for frauds against the public treasury and similar
offenses by a public officer, such as
(1) Demanding, directly or indirectly, the payment of sums different from or larger than those authorized by law,
(2) Failing voluntarily to issue a receipt, as provided by law, for any sum of money collected by him officially,
(3) Collecting or receiving, directly or indirectly, by way of payment or otherwise, things or objects of nature
different from that provided by law?
76. Automatic dismissal from the service after due notice and hearing . Under R. A. No. 7160 and without prejudice
to criminal prosecution under the Revised Penal Code and other applicable laws. What is the punishment for any
Local Treasurer who fails to issue or execute the warrant of distrait or levy after the expiration of the time
prescribed, or who is found guilty of abusing the exercise thereof by competent authority?
77. Sufficient ground for administrative disciplinary action against the officials and employees involved . Under R.
A. No. 7160. The enforcement of any tax ordinance or revenue measure after due notice of the disapproval or
suspension thereof shall be.
78. The Barangay Kagawad who is designated as Chairman of the Committee on Appropriation shall be responsible
in monitoring the approved appropriations and the charges against the following funds (4)
 20% Development Fund
 Calamity Fund
 Sangguniang Kabataan Fund
 Gender and Development Fund
79. The following are classified as Personal Services (4)
 Salaries and Wages (Regular)
 Salaries and Wages (Contractual)
 Honoraria
 Cash Gift
80. Daily. What is the frequency of which the Barangay Treasurer shall record all the checks issued in the Summary
of Checks Issued?
81. Weekly. What is the frequency of which the Barangay Record Keeper shall record check disbursement based on
the certified Summary of Checks Issued in the Check Disbursement Register?
82. On or before the 5th day of the following month . What is the schedule of which the Barangay Record Keeper
shall submit the Check Disbursement Register together with the Summary of Check Issued to the City/Municipal
Accountant for recording of the checks issued in the books?
83. At the end of the month. What it the schedule for which the Check Disbursement Register shall be totaled,
balanced, ruled recapitulated and certified?
84. The barangay Disbursement Voucher in 4 copies shall be distributed to the following (4)
 Local Auditor concerned
 City/Municipal Accountant
 Attached to the city/municipal Disbursement Voucher
 Barangay Treasurer
85. Within 5 days after the end of the pay period . The cash advance for payroll charged against Barangay Funds
maintained by depository bank shall be liquidated within how many days?
86. 10%. What is the percentage from the General Fund of the barangay shall the budget for the Sangguniang
Kabataan?
87. Sanggunian Kabataan budgeting is the same as that of the other LGUs. The major phases are the following (4)
 Budget Preparation
 Budget Authorization
 Budget Review and Execution
 Budget Accountability and Reporting
88. Amusement. The pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime,
or fun.
89. Amusement Places. These include theaters, cinemas, concert halls, circuses and other places of amusement
where one seeks admission to entertain oneself by seeing or viewing the show or performance.
90. Business. It means trade or commercial activity regularly engaged in as a means of livelihood or with a view to
profit.
91. Banks and other financial institutions. It include non-bank financial intermediaries, lending investors, finance
and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and
dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder.
92. Capital Investment. It is the capital which a person employs in any undertaking, or which he contributes to the
capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction.
93. Charges. These refer to pecuniary liability, as rents or fees against persons or property.
94. Persons. They refer to every natural or juridical being, susceptible of rights and obligations or of being the
subject of legal relations.
95. Residents. It refer to natural persons who have their habitual residence in the province, city, or municipality
where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or
any other provisions creating or recognizing them fixes their residence in a particular province, city or
municipality.
96. Retail. It means a sale where the purchaser buys the commodity for his own consumption irrespective of the
quantity of the commodity sold.
97. Within 30 days. After service of the Warrant of Levy, the Local Treasurer shall proceed to publicly advertise for
sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and
expenses of sale which shall be effected by the issuance of a Notice of Sale and the posting and publication
thereof, within:
98. Certificate of Release. It is issued by the Local Treasurer concerned, together with the official receipt and tax
clearance which shall in effect extinguish the tax lien on the property if the owner of the real property or person
having legal interest therein pays the delinquent tax, the interest due thereon and the expenses of sale before
the date fixed for the sale.
99. Certificate of Sale. It is issued by the Local Treasurer to the purchaser containing the name of the purchaser, a
description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of
sale and brief description of the proceedings.
100. Certificate of Redemption. It is issued by the Local Treasurer to the owner of the delinquent real property or
person having legal interest therein invalidating the Certificate of Sale issued to the purchaser if he pays the
amount of the delinquent tax, including the interest due thereon and the expenses of the sale plus interest of 2%
per month within one year from date of sale.
101. Real property shall be assessed on the basis of a:
A. General classification within each local government unit.
B. Uniform classification within each local government unit
 C. Standard classification within each local government unit regular classification within each local government
unit
102. Local Treasury Operation Form 90. Certified List of All Real Property Tax Delinquency.
103. Local Treasury Operation Form 93. Notice of Levy.
104. Local Treasury Operation Form 96. Certificate of Sale of Delinquent Property.
105. P3,240.00. Compute the total annual realty tax due for the following given data.
Lot area: 270 sqm
FMV: P1,500.00
Classification: Agricultural
Location: Province
106. P0. Compute the basic real property tax of the lot owned by the private school located at province with an
assessed value of P3,500,000.00
107. P 1,750.00. Compute the franchise tax for the newly started business with a capital investment of
P3,500,000.00.
108. P12,000.00. Compute the business tax for printing and publication located in the city with an annual gross
receipts of P1,600,000.00.
109. Position yourself so that everybody can see you. Before giving a demonstration you should;
110. They follow your guidelines and are able to meet the expectations . When checking on the team members
or I/Cs, make sure that;
111. So that you can concentrate on your explanation. Why is it advisable to get demonstrators for your lessons?
112. Not showing interest and are distracting to you. You may maintain less eye contact with audiences who are;
113. It is the words and sentence constructions used in your speech . What is verbal impact?
114. Leadership may be defined as the ability to motivate people to work towards a common goal.
115. Good communication skills and motivation techniques are helpful to your leadership.
116. Magnify his achievement. A leader should not;
117. Eye contact with your audiences is important because. It tells them that you are interested in them.
118. Focus on your objectives. It is good to be creative in your planning but;
119. Effective up-front speaking. helps you to capture the interest and comprehension of your audiences.
120. Define your objectives. The first step in designing your plans is;
121. A leader must know how to lead because. This will keep his team motivated and effective by meeting their
objectives.
122. Advise your boss. Your boss made a bad decision. Do you advise your boss, or just do what you are told ?
123. Blow the whistle. You find out something illegal is going on in your operation, do you blow the whistle, or
say nothing?
124. Bring them on. Someone who has more skills than you in your own area is looking to join the company, do
you push them out, or bring them on?
125. Take a stand and say something . Someone has been wrongfully terminated, do you take a stand and say
something, or say nothing and save your job?
126. As a team leader, what can you do to encourage leadership potential in your fellow Guiders? (3)
 Take time to plan when you can all meet together.
 Make sure that each leader has the necessary books and resources.
 Encourage new leaders to use their own talents and skills to enrich your program .
127. Try to ease the pain . You don't like someone in another department, do you make their life miserable, or try
to ease the pain?
128. What are practical ways that you can teach and practice leadership skills with girls? (3)
 Include the girls in planning
 For Pathfinders and Senior Branch Members, give them the freedom to plan and carry out their own ideas.
Be there to support, encourage and assist when needed.
 Assign regular duties for each patrol. If one patrol is responsible for Campfire, then make sure there are
resources to use, such as song books, a book of readings, campfire games, a file of songs the girls know, a
Guider to assist if needed.
129. INVENTION is to PIRACY as WRITING is to.
a. Printing
b. Breach
c. Copyright
d. Reproduction
e. Plagiarism
130. EXPORT is to WREST as CONSPIRE is to.
a. Plot
b. Climinate
c. Entice
d. Deduce
e. Astonish
131. FROWN is to SMILE as CONTINUE is to.
a. Lengthen
b. Deviate
c. Prolong
d. Rest
e. Terminate
132. FLOWING is to AERATION as HARROWING is to.
a. Germination
b. Moisturization
c. Seeding
d. crop rotation
e. Dissemination
133. BACKWARD is to FORWARD as ANCESTRY is to.
a. Origin
b. Lineage
c. Prototype
d. Progency
e. Heritage
134. ADMONISH is to ADVISE as to INTIMIDATE is to.
a. Insult
b. Flatter
c. Forgive
d. Threaten
e. Befriend
135. JEALOUSY is to SUSPICION as TRUST is to.
a. Envy
b. Courage
c. Deceit
d. Confidence
e. Unworthiness
136. OCCUPY is to ABANDON as SEIZE is to.
a. Cherish
b. Invade
c. Reach
d. Release
e. Clasp
137. ETYMOLOGY is to WORD as LINEAGE is to.
a. Descendant
b. Description
c. Letter
d. Formation
e. Structure
138. DISMAL is to GLOOMY as ENTHUSLASTIC is to.
a. Eager
b. Effective
c. Indifferent
d. Dull
e. Talkative
139. FARE is to ABILITY as EMINENECE is to.
a. Ancestry
b. Rank
 c. Income
d. Religion
e. Nationality
140. JOVIAL is to EHILLOW as ALIANCE is.
a. Intramural
b. League
c. Game
d. School
e. Symbol
141. RESCUE is to GRANT as RECART is to.
a. Memory
b. Judgement
c. Belief
d. Decision
e. Suspicion
142. SYNONYM is to MEANING as HOMONYM is to.
a. Origin
b. Usage
c. Sound
d. Tense
e. Syllable
143. COPIOUS is to AMOUNT as SPACIOUS is to.
a. Extent
b. Mass
c. Quality
d. Motion
e. Speed
144. ALLEGIANCE is to LOYALTY as TREASON is to.
a. Rebellion
b. War
c. Obedience
d. Disconnect
e. Nationalism
145. ATLAS is to MARS as ANTHOLOGY is to.
a. Letters
b. Stories
c. Stamp
d. PicturE
e. Insects
146. NATURE is to MURTURE as HEREDITY is to.
a. Genetics
b. Health
c. Succession
d. Environment
e. Evolution
147. DETERIORATION is to OBJECTS as ATROPHY is to.
a. Cars
b. Organs
c. Styles
d. Devices
e. Furniture
148. FROWN is to SMILE as STRENGTH is to.
a. Rest
b. Terminate
c. Lengthen
d. Deviate
e. Prolong