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 Pre-Colonial Period (900-1521)

 No national government

 Government were called “Barangays”. Headed by a


ruler called “Datu” or “Raja”.

 The collected tax or tribute was called “Buwis” or


“Handog”.
 The chieftains family were enjoying
exemption from paying taxes.

 Non-payment of taxation was already


punishable during this period.

 Judicial process was influenced by religion.


Datu serves as chief judge, assisted by group of
elders in the barangay.
There are Three Classes.
 “Tumao” class (includes datu) were the nobility of
pure royal descent.

 “Timawa” class
 Warrior Class or the “the third rank of nobility”
and “free men, neither chiefs nor slaves.

 They could acquire property, acquire any job


they want, pick their own wives, and acquire an
alipin .

 They are the only class to pay taxes, and hence


their importance in the community
 “Oripun” class

 Commoners and slaves


 Renders services to tumao and timawa for debts
and favors
 Do not pay taxes

The priestly class were scribes that are to record


history, and keep track of tributes and taxes that
were expected from the governed .
Taxes imposed by the Spanish government in
the Philippines

Revolts against the tribute

Tax reform of 1884


TAXES IMPOSED BY THE SPANISH
GOVERNMENT IN THE PHILIPPINES

Taxes during Hispanic period was compulsory. All


the Spanish colonies in America and the Philippines
were required to pay taxes for two reasons.

As recognition of Spain’s sovereignty over the


colonies
To defray the expenses of pacification (The act of
forcibly suppressing hostility within the colonies)
and governance, thereafter

 Tributo
 Sanctorum
 Donativo
 Caja De Comunidad
 Servicio Personal
REVOLTS AGAINTS TRIBUTE
There are several revolts that are against the
implementation of tax by Spanish Authorities.

 Cagayan and Dingras Revolts (1589)


 Sumurugoy’s Revolt
 Maniago’s Revolt
 Malong’s Revolt
TAX REFORM OF 1884
One of the good reforms which Spain introduced in the
19th century was the Tax Reform pf 1884, as provided
by the Royal Decree on March 6, 1884, this tas reform
contained two important provisions.

 Abolition of the hated tribute and its replacement of


Cedula Tax and:

 Reduction of the 40-day annual forced labor (polo) to


15 days.
• Cedula Personales
The Cedula was imposed by the Americans, when
Commonwealth Act No. 465 went into effect,
mandating the imposition of a base residence tax of
fifty centavos and an additional tax of one peso
based on factors such as income and real estate
holdings.
There were some noteworthy regulations enacted
during the American Period.

Philippine Bill of 1902, which set the ceilings on the


hectarage of private individuals to 16 hectares and
1024 hectares for corporations

The Land Registration Act of 1902 (Act No.


496),which provided for a comprehensive
registration of land titles under the Torrens system.
The Public Land Act of 1903, which introduced the
homestead system in the Philippines

The Tenancy Act of 1933(Act No. 4054 and 4113,


which regulated relationships between landowners
and tenants of rice (50-50 sharing) and sugar cane
lands.
During this period, President Manuel L. Quezon
advocated the Social Justice program to block the
increasing social unrest in Central Luzon. Significant
legislation enacted during Commonwealth Period
were the following:
The 1935 Constitution

The commonwealth Act Nao. 178 (An Amendment


to Rice Tenancy Act No. 4045)

The National Rice and Corn Corporation (NARIC)


of 1936.
The Commonwealth Act No. 462,1937.

The Rural Program Administration, created on


March 2, 1939

The Commonwealth Act No. 441, enacted on June 3,


1939
During the Second World War (that started in
Europe in 1939 and in the Pacipic in 1941), the
Hukbo sa Bayan laban sa hapon (HUKBALAHAP)
controlled the areas of Central Luzon, The
HUKBALAHAP was composed of peasants and
workers who took up arms against Japanese forces.
The problems of land tenure in the Phlippines
remained after the Philippine Independence in
1946. To address the problem, The Philipines
Congress revised the tenancy law
July 04, 1946, when the Philippines gained its
independence from the United States, the Bureau
was eventually re-established separately
This led to Reorganization on October 01, 1947, by
virtue of Executive Order No. 94.
January 1, 1951. The second major reorganization of
the bureau. Three (3) new departments were
created, namely:
1. Legal
2. Assessment
3. Collection
March 1, 1954, The third major re-organization of
the bureau took effect, this led to the creation of the
following offices.
 Specific Tax Division
 Litigation Section
 Processing Section
 Office of the City Revenue Examiner
 1958, A significant step undertaken by the bureau.
The establishment of the Tax Census Division and
corresponding Tax Census Unit for each regional
office. This was done to consolidate all statements of
assets, incomes and liabilities of all individual and
resident corporation in the Philippines into a
National Tax Census.
 The most notable programs implemented was the
“Blue Master Program”.

 The Voluntary Tax Compliance Program was


designed to encourage professionals in the private
and government sectors to report their true income
and to pay the correct amount of taxes.

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