History of

Taxation in the
Philippines
Pre – Colonial
Period(900 –
1521)
Government ere
!alled "
Barangays
#
$o national
%overnment
There as no "
datu
# stron% eno&%h
to &nite the
ar!hipela%o into
one nation' ome
aran%ays
ho ever &nited
to form a
!onfederation' *t
as headed y a
r&ler !alled "
datu”
or
raja”
'
+n!ient ,ilipinos
pra!ti!e payin%
taxes for the
prote!tion from
their "
datu
#'
 The !olle!ted tax
or tri &te as
!alled "
buwis
”
or "
handug
”
'
Pre – Colonial
Period(900 –
1521)
The chieftain’s
family members
 ere en-oyin%
exemption from
payin% taxes'
$on.payment of
taxes as already
p&nisha le
d&rin% this
period'
 /&di!ial pro!ess
as in &en!ed
y
religion
and y
waiting the
intervention of the
deities
' herein
Datu
served as the
chief judge
ho as assisted
y
group of elders
in the
barangay
that a!ted as
mem ers of the -
&ry'
Pre – Colonial
Period !"" –
#$%#&
◦
Three !lasses'
#
tumao
”
!lass (in!l&des
datu
) ere the
no ility of p&re
royal des!ent'
◦

#
timawa
” class
 arrior !lass or
the "the third ran3
of no ility4 and
4free men
neither !hiefs nor
slaves4' re &ired
to render military
servi!e to the
datu
in h&nts land
ars or sea raids '
They !o&ld
a! &ire
property
a! &ire any -o
they ant pi!3
their o n ives
and a! &ire an
+lipin' They ere
ho ever expe!ted
to pay taxes and
s&pport the
6a%inoo !lass'
They are the only
!lass to pay
taxes and hen!e
their importan!e
in the !omm&nity'
◦

#
oripun
”
!lass (
commoners
 and
slaves
)
renders servi!es to
the
tumao
and
timawa
 for de ts or
favors'
The +lipin did
not li3ely ma3e
any money for
their servi!es
and hen!e
did not pay ta'es
'