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Problem 1: Subject to excise tax, except:
a) Alcohol products
b) Tobacco Products
c) Milk Products such as infant formula
d) All carbonated beverages
Problem 2: Estate tax is
a) A property tax because it is imposed on the property transmitted by the decedent to his heirs.
b) An indirect tax because the burden of paying the tax is shifted on the executor or any of the heirs of the decedent.
c) An excise tax because the object of which is the shifting of economic benefits and enjoyment of property from the dead to the living.
d) A poll tax because it is also imposed on residents of the Philippines whether Filipino citizens or not.
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