Scribd
Upload
145 views1 page

BIR History

Spanish Era: The Spanish government had to subsidize the Philippines with 250,000 pesos annually due to a poor tax collection system. Taxes were collected from Filipinos in the form of maize, gold, jewelry, and other goods. In the 17th-18th centuries, Contador de' Resultas, similar to today's Commissioner of Internal Revenue, made financial decisions unless overridden by the Council of Indies. American Era: The Bureau of Internal Revenue was established in 1904 to administer the country's finances. It started with just 69 employees and collected taxes. The first three Commissioners were American, and then the first three Filipino Commissioners were appointed under an American policy of Filipinization. The

Uploaded by

Federico Angoluan Socia Jr.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
145 views1 page

BIR History

Spanish Era: The Spanish government had to subsidize the Philippines with 250,000 pesos annually due to a poor tax collection system. Taxes were collected from Filipinos in the form of maize, gold, jewelry, and other goods. In the 17th-18th centuries, Contador de' Resultas, similar to today's Commissioner of Internal Revenue, made financial decisions unless overridden by the Council of Indies. American Era: The Bureau of Internal Revenue was established in 1904 to administer the country's finances. It started with just 69 employees and collected taxes. The first three Commissioners were American, and then the first three Filipino Commissioners were appointed under an American policy of Filipinization. The

Uploaded by

Federico Angoluan Socia Jr.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 1

Spanish Era

Spanish government had to subsidize tribute or form of taxation amounting P 250,000.00 per
annum to support financial state due to poor revenue collection system of the country. Taxes
were collected from the Filipinos such as gold of maiz annually, on value of jewelries and gold
trinkets. In 17th and 18th centuries, Contador de’ Resultas are also known as Chief Royal
Accountant were have similar function to Commissioner of Internal Revenue nowadays whose
has the decisions on financial matters unless revoked by Council of Indies.

American Era
During 1898 to 1901, American military governors administrated the country under William H.
Taft who established the first civil government. Although, Bureau of Internal Revenue (BIR) was
formed through passage of Reorganization Act No. 1189 dated July 2, 1904 in the time of Luke
E. Wright, the second civil governor. On August 1, 1904, the BIR was formally organized and
made operational under Henry Ide, Secretary of Finance and the author of the Internal Revenue
Law of 1904 together with John S. Hord as the first Collector (Commissioner). It was consisted
only 69 employees, which includes Collector, Vice-Collector, one Chief Clerk, one Law Clerk,
one Records Clerk and three (3) Division Chiefs. Furthermore, three (3) more American
collectors namely: Ellis Cromwell (1909-1912), William T. Holting (1912-1214) and James J.
Rafferty (1914-1918).were appointed by Governor-General with the approval of the Philippine
Commission and the US President. On January 1, 1913, the Bureau had its first reorganization by
the creation of eight (8) divisions, namely: Accounting, Cash, Clerical, Inspection, Law, Real
Estate, License and Records. Collections by the Real Estate and License Divisions were
restrained accumulate revenue to the City of Manila. Under Filipinization Policy of US President
McKinley, first three (3) Filipino collectors were appointed namely: Wenceslao Trinidad (1918-
1922); Juan Posadas, Jr. (1922-1934) and Alfredo Yatao (1934-1938).

The Real Estate, License and Cash Divisions were eliminated and their functions were
transferred to the City of Manila through Act No. 299 during May 1921 consequently five (5)
division left. Afterwards, the Bureau established the Examiner’s Division which was merged
with Income Tax Division and the Secret Service Section which coped detection and surveillance
activities merely was eliminated on January 1, 1951. During 1921 to 1941, the Bureau remained
the same except for creation of the Miscellaneous Tax Division in 1939 and some minimal
changes. Under Regulation No. 95 in 1937, it was declared to reorganize the Provincial
Inspection Districts and maintain in each province an Internal Revenue Office supervised by a
Provincial Agent.

You might also like