Performance Task : Analysis Paper

Name : Jethro R. Bueno Professor : Mr.Jade Garcia

Section : 2.2 BSEd-Eng Date : September 16, 2019

Taxation Without Representation

Taxation without representation occurs when an official, specifically from the government
imposes taxes its citizens and other entities but fails to provide them with a political voice
through elected representatives. To sum it up, taxation without representation is the act of
being taxed by an authority without the benefit or even not knowing the benefit itself. The
Spanish officials abused the lack of knowledge of the Filipino people during the Spanish colonial
period. Having this kind of system, the rich became richer, and the poor became poorer. During
the Spanish colonial period, the rich and the poor had an equal amount of tax, and when we say
equal, it simply means the same. It is very unfair in part of the poor. These past years, the
Filipinos are taxed according to their net income. Filipinos way back the Spanis colonial period
did experience a big struggle when it comes to tax. They needed to reach a certain amount of
money to comply with the taxation given by the Spanish officials. That is what made the poor
Filipino people bury themselves while still being alive. To be able to pay the certain amount of
tax, they will have to borrow money from the Spanish government, that then will make the
Filipinos have a huge amount of debt. A debt that they borrowed just to pay the tax. This will
then be a cycle, the next time the Filipinos will be unable to earn money to pay the tax, they
will be again forced to borrow money from the Spanish government and once again, burden a
huge amount of debt. The Filipino people are paying tax yet there are no designs, projects, and
proposals shown and given out to the public. A government should not tax a populace unless that
populace is somehow represented. The of the Filipinos came to places, but it was all to the benefit of
the Spanish people. The Tribute as a form of taxation implemented by the Spanish government in
the Philippines in order to support the church and government operations. Filipinos between 16-60
years old were entitled to be taxed in cash or in kind of full installment basis. In other words, whether
you have a job or not, you are required to comply and pay tax when you fall at the age of sixteen
(16), there are no sweet sixteens whoever you are when you are a Filipino during the Spanish
colonial period. Like other programs implemented by the King of Spain, the tribute was abused by
the Spanish government authorities in the Philippines. Finally, the tribute was abolished by the King
in the year 1884. It was then replaced by the cedula personal which is equivalent to the present
residence certificate. During these times, taxation without representation will not happen anymore.
No representation, no taxation. The 1987 Philippine Constitution 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. (Article VI, Section 28, paragraph 1)
All money collected on any tax levied for a special purpose shall be treated as a special fund and
paid out for such purpose only. If the purpose for which a special fund was created has been
fulfilled or abandoned, the balance, if any, shall be transferred to the general funds of the
Government. (Article VI, Section 29, paragraph 3)

The Congress may, by law, authorize the President to fix within specified limits, and subject to
such limitations and restriction as it may impose, tariff rates, import and export quotas, tonnage
and wharfage dues, and other duties or imposts within the framework of the national
development program of the Government (Article VI, Section 28, paragraph 2) The President shall
have the power to veto any particular item or items in an appropriation, revenue or tariff bill, but
the veto shall not affect the item or items to which he does not object. (Article VI, Section 27,
second paragraph)

The Supreme Court shall have the power to review, revise, reverse, modify or affirm on appeal
or certiorari, as the law or the Rules of Court may provide, final judgments and orders of lower
courts in x x x all cases involving the legality of any tax, impost, assessment, or toll or any penalty
imposed in relation thereto. (Article VIII, Section 5, paragraph)

Tax exemptions are limited to those granted by law. However, no law granting any tax exemption
shall be passed without the concurrence of a majority of all the members of the Congress. (Article
VI, Section 28, par. 4). The Constitution expressly grants tax exemption on certain
entities/institutions such as (1) charitable institutions, churches, parsonages or convents
appurtenant thereto, mosques, and nonprofit cemeteries and all lands, buildings and
improvements actually, directly and exclusively used for religious, charitable or educational
purposes (Article VI, Section 28, paragraph 3); (2) non-stock non-profit educational institutions
used actually, directly and exclusively for educational purposes. (Article XVI, Section 4(3))

In addition to national taxes, the Constitution provides for local government taxation. (Article X,
Section 5) (Article X, Section 6) Parenthetically, the Local Government Code provides that all local
government units are granted general tax powers, as well as other revenue-raising powers like
the imposition of service fees and charges, in addition to those specifically granted to each of the
local government units. But no such taxes, fees and charges shall be imposed without a public
hearing having been held prior to the enactment of the ordinance. The levy must not be unjust
excessive, oppressive, confiscatory or contrary to a declared national economic policy (Section
186 and 187) Further, there are common limitations to the grant of the power to tax to the local
government, such that taxes like income tax, documentary stamp tax, etc. cannot be imposed by
the local government.