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    Erirose Apolinario
    The document discusses the history of taxation in the Philippines from pre-colonial times to the present. In the pre-colonial period before 1521, indigenous groups called barangays were led by chieftains called datus, who provided protection in exchange for taxes called buwis. During Spanish colonial rule from 1521 to 1898, Filipinos were forced to pay annual tributes to the King of Spain. In more recent times, the 1987 constitution established a progressive tax system and the current government implemented the TRAIN law in 2018 to make taxes fairer.

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    Untitled

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    Erirose Apolinario
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    The document discusses the history of taxation in the Philippines from pre-colonial times to the present. In the pre-colonial period before 1521, indigenous groups called barangays were led by chieftains called datus, who provided protection in exchange for taxes called buwis. During Spanish colonial rule from 1521 to 1898, Filipinos were forced to pay annual tributes to the King of Spain. In more recent times, the 1987 constitution established a progressive tax system and the current government implemented the TRAIN law in 2018 to make taxes fairer.

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    The document discusses the history of taxation in the Philippines from pre-colonial times to the present. In the pre-colonial period before 1521, indigenous groups called barangays were led by chieftains called datus, who provided protection in exchange for taxes called buwis. During Spanish colonial rule from 1521 to 1898, Filipinos were forced to pay annual tributes to the King of Spain. In more recent times, the 1987 constitution established a progressive tax system and the current government implemented the TRAIN law in 2018 to make taxes fairer.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    21 views2 pages

    Untitled

    Uploaded by

    Erirose Apolinario
    The document discusses the history of taxation in the Philippines from pre-colonial times to the present. In the pre-colonial period before 1521, indigenous groups called barangays were led by chieftains called datus, who provided protection in exchange for taxes called buwis. During Spanish colonial rule from 1521 to 1898, Filipinos were forced to pay annual tributes to the King of Spain. In more recent times, the 1987 constitution established a progressive tax system and the current government implemented the TRAIN law in 2018 to make taxes fairer.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 2

    It all started from the Ancient Filipinos, where they pay their taxes to their Datu or the

    Chiefs for the protection they gave to them, the tax was termed buwis. Everyone is
    required to pay their taxes, except for the Datu/Chieftain’s household. Punishment for
    not paying taxes was also implemented on this period.
    The arrival or invasion of the Spanish People from 1521 to 1898 gave the Filipinos
    modern concepts of taxation, wherein 16 years old to 60 years old where forced to pay
    tributes or tributo to the King of Spain through the Colonial Government worth 8 reales
    or 1 peso per year, but there are also other forms of payment like gold, chickens, textile,
    rice and forced labor or Polo Y Servicio.
    In 1884, the tribute was abolished and was replaced by the cedula or sedula, a
    certificate identifying the tax payer that needs to be carried all the time. If someone is
    not able to present their cedula to a guardia civil they will be imprisoned for being
    “indocumentado”, which means that they lack valid document or legal personal
    identification necessary to prove their identity.
    It was followed by the 1987 Philippine Constitution, stating that it “sets limitations on the
    exercise of the power to tax. The rule of taxation shall be uniform and equitable. The
    congress shall evolve a progressive system of taxation”, wherein the Philippines covers
    both national and local. National Taxes refer to national internal revenue taxes imposed
    and collected by the national government through the BIR or Bureau of Internal
    Revenue, while the Local Taxes is those imposed and collected by the local
    government.
    Lately the current President of the Philippines, President Rodrigo Duterte, implemented
    the TRAIN Law or Tax Reform for Acceleration and Inclusion which was signed last
    January 01, 2018, which seeks to correct a number of deficiencies in the tax system to
    make it simpler, fairer, and more efficient. Wherein the rich will have a bigger
    contribution and the poor will benefit more from the government’s program and services.

    History of Taxation in the Philippines


    Pre – Colonial Period (900 – 1521)
    Government were called “Barangays”
    No national government
    There was no “datu” strong enough to unite the archipelago into one nation.
    Some barangays however united to form a confederation. It was headed by a ruler
    called “datu” or raja”.
    Ancient Filipinos practice paying taxes for the protection from their “datu”.
    The collected tax or tribute was called “buwis” or “handug”.

    Pre – Colonial Period (900 – 1521)


    The chieftain’s family members were enjoying exemption from paying taxes.
    Non-payment of taxes was already punishable during this period. Judicial
    process was influenced by religion and by waiting the intervention of the deities.
    Wherein Datu served as the chief judge who was assisted by group of elders in
    the barangay that acted as members of the jury.

    Pre – Colonial Period (900 – 1521)


    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". Required to render military service to the datu in hunts, land wars or sea raids.
    They could acquire property, acquire any job they want, pick their own wives, and
    acquire an Alipin. They were however expected to pay taxes, and support the Maginoo
    class. They are the only class to pay taxes, and hence their importance in the
    community.◦ ”oripun” class (commoners and slaves),
    renders services to the tumao and timawa for debts or favors.
    The Alipin did not likely make any money for their services, and Pre – Colonial
    Period(900 – 1521)

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