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 ownwives, 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 hence did not pay taxes .  The priestly class were scribes that are tasked to record
history, and keep track of tributes and taxes that were expected from the governed.  Spanish
Period (1521 to 1898) The government introduced a “New Income – Generating means”
Examples:  Manila – Acapulco Galleon Trade (1565 – 1815)  A ship trade going back and
forth yearly between Manila and Acapulco.  Fundamental income – generating business for the
Spanish  The Galleon trade brought silver from Nueva Castilla and silk from China by way of
Manila.  Spanish Period (1521 to 1898)  Polo Y Servicio (Forced Labor)  Evolved within the
framework of the Encomienda System  40 days, of men ranging from 16 to 60 years of age who
were obligated to give personal services to community projects. One could be exemted from the
polo by paying a fee called falla (which was worth one and a half real) .  Spanish Period (1521
to 1898)