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Across 1. Is a charge imposed under the police power for purposes of regulation 3. The entire income without any deduction 5. Means legitimate, illegitimate or legally adopted child, chiefly dependent upon and living with the taxpayer who is not more than 21, unmarried and not gainfully employed or if such regardless of age is incapable of self-support due to mental or physical defect. 7. One of taxation limitations which are restrictions to the power to tax attached to its nature. 9. Is a Filipino citizen who permanently resides in the Phils. 10. The income arrived at after subtracting allowable deductions from the gross income 11. Means an individual whose residence is within the Phils. and who is not a citizen thereof. 13. The power of the state by which the sovereign raises revenue to defray the necessary expenses of the government 14. is a tax on all yearly profits arising from property, profession, trade or business, or person's earnings, emoluments and the like. 15. are the lifeblood of the government and their prompt and certain availability are imperious need

Down 2. One of taxation limitations which is provided for in the constitution or implied from its provision 4. Refer to Filipino citizens employed in foreign countries who are physically present in foreign country as a consequence of their employment thereat. 6. Means principal or main support 8. As tax rate increases as the tax base increases 12. Are enforced proportional contributions from persons and property levied by the lawmaking body of the state by virtue of its sovereignty for the support of the government and all public needs