 During these times ,taxes that were collected from the inhabitants varied from tribute or head tax of

one gold maiz annually; tax on value of jewelries and gold trinkets; indirect taxes on tobacco ,wine
cockpit, burlas and powder .From 1521 to 1821,the Spanish treasury had to subsidize the the
Philippines in the amount of P 250,000.00 per annum due to the poor financial condition of the
country, which can be primarily attributed to the poor revenue collection system.
 5.  Progressive Tax since the tax base increases as the tax rate increases. Taxation is founded on the
ability of the taxpayer to pay.It is also a combination of the global and scheduler systems of taxation.
 6.  Personal,capitation or poll taxes -These are taxes of fixed amount upon residents or persons of a
certain class without regard to their property or business.  Property Taxes 1.Real Property Tax-An
annual tax that may be imposed by a province or city or a land municipality on real property such as
land,building,machinery and other improvements affixed to real property.
 7.  Income Tax -Taxes imposed on the income of the taxpayers from whatever sources it is
derived .Tax on all yearly profits arising from property, possessions,trades or offices.  Gift or Donor’s
Tax-a tax on the privilege of transmitting one’s property or property rights to another or others
without adequate and full valuable consideration.  Estate Tax (Inheritance Tax) -a tax on the right of
transmitting property at the time of death and on the privilege that a person is given in controlling to
a certain extent the disposition of his property to take effect upon death.
 8.  Value-added Tax (VAT) -Tax imposed and collected on every sale,barter exchange or transaction
deemed sale of taxable goods,properties,lease of goods,services or properties in the course of trade
as they pass along the production and distribution chain.  Capital Gains Tax -Tax imposed on the
gains presumed to have been realized by seller for the sale,exchange or other disposition of real
property located in the Philippines,classified as capital assets.
 9.  Excise or License Tax -Taxes imposed on the privilege ,occupation or business not falling within
the classification of poll taxes. These are imposed on alcohol products ;on tobacco products; on
petroleum products like lubricating oils, grease, processed gas etc; on mineral products such as coal
and coke and quarry resources ;on miscellaneous articles such as automobiles.