Professional Documents
Culture Documents
RIPH
RIPH
QUEZON CITY
RIPH111
READINGS IN PHILIPPINE
HISTORY
Rein Ramos
ACADEMICIAN
Finals
UNIT 4: Social, Political, Economic and Cultural Issues in
Philippine History
Taxation
REMINDER
Rein Ramos
ACADEMICIAN
Land and Agrarian Reform Policies
Rein Ramos
ACADEMICIAN
Land and Agrarian Reform Policies
FIRST PHILIPPINE REPUBLIC (1899-1901) This, however, did not solve the problem
Immediately after the establishment of the completely. As with the Spanish system,
First Republic of the Philippines on January the majority of farmers did not avail of the
of 1899, the government of President government’s offer. Either they were not
Emilio Aguinaldo declared its intention to aware of the law or if they did, they could
confiscate large estates, especially the so- not pay the survey cost and other fees
called Friar Lands. required in applying for a Torrens title.
The declaration was contained in the As for the Friar Lands, even American
Malolos Constitution: “All the lands, authorities could not touch them as these
buildings, and other properties belonging were covered by valid land titles issued
to the religious corporations in these during the Spanish era. Furthermore, the
islands shall be understood to have been Treaty of Paris of 1898 bound the U.S.
restored to the Filipino state.” However, as government to protect the property
the Republic was short-lived, Aguinaldo’s interests of religious orders.
plan was never implemented. The best solution offered for such
condition was the outright purchase of the
AMERICAN REGIME (1901-1935) lands. By 1919, about 69 percent of all
Friar Lands had been bought and disposed
During the American era, several laws were of by the U.S. Civil Government of the
passed to regulate and improve land Philippines.
tenure. Among the significant legislative
pieces: COMMONWEALTH PERIOD (1935-1946)
Philippine Bill of 1902
imposed specific conditions on the MANUEL QUEZON (1935-1944)
disposition of public lands By the time the Commonwealth was
Land Registration Act of 1902 (Act No. established under Manuel L. Quezon, the
496) malingering problem of land tenure
provided for a comprehensive relationships had already given cause to
registration of land titles under the armed discontent among oppressed
Torrens system tenants of estates. Pedro Calosa
Rice Share Tenancy Act of 1933 (Act spearheaded the so-called Colorum Revolt
No. 4054) in Tayug, Pangasinan in 1931 and four
regulated relationships between years later, Benigno Ramos mounted the
landowners and tenants of rice Sakdal Revolt in Cabuyao, Laguna.
lands In response to the spreading unrest,
Tenancy Act of 1933 (Act No. 4113) Quezon championed the tenants’ plight
regulated relationships between and faced the agrarian crisis squarely by
landowners and tenants of sugar implementing a program of social justice.
cane fields During his administration, Quezon
improved and strengthened existing laws
At the start of the American era, some on land tenure by giving more freedom to
400,000 native farmers were without titles landowners and tenants to enter into
because of the defective land system tenancy contracts not contrary to laws,
rooted in Spanish institutions, and of the morals and public policy.
farmers’ ignorance of various laws. The These laws likewise provided for the
situation was aggravated by the absence of compulsory arbitration of agrarian
records of issued titles and accurate land conflicts, and suspend any action to eject
surveys. Land disputes began and agrarian tenants from the land they till and live in.
troubles worsened. Dictated by Quezon’s social justice
To remedy the problem, the Americans program, the expropriation of landed
introduced the Torrens system of land estates and other big landholdings was
registration whereby government- started.
purchased titles were granted only after
the completion of a survey and land
ownership had been proven in court.
Rein Ramos
ACADEMICIAN
Land and Agrarian Reform Policies
Another key policy was the orderly Republic Act No. 1199
settlement of virgin public agricultural Agricultural Tenancy Act provided
lands, with focus on Mindanao under the security of tenure for tenants. It also
National Land Settlement Administration. granted tenants the choice of shifting
The Quezon administration began under from share tenancy to leasehold. It also
the 1935 Constitution which declares, “The created the Courts of Agrarian
promotion of social justice to ensure the Relations.
well-being and economic security of all
people should be the concern of the State.” Republic Act No. 1400
In 1933, the Republic Act No. 4054 or the Land Reform Act provided for the
Rice Share Tenancy Act was passed. The acquisition of large tenanted rice and
act provided for a 50-50 sharing corn lands over 200 hectares if owned
arrangement between landowners and by individuals; 600 hectares if owned
tenants. by corporations.
Letter of Instruction 474 (October 21, 1976) REPUBLIC ACT (R.A.) 6657
provides that tenanted areas of seven Accordingly, the centerpiece of the Cory
(7) hectares or less could be placed Aquino administration was the launching
under P.D. 27, if the owner own other of the Comprehensive Agrarian Reform
agricultural lands not devoted to rice Program by virtue of Proclamation 131 and
and corn, or other lands used for Executive Order 229 which was signed by
residential, industrial, or other urban President Cory Aquino on July 22, 1987.
purposes from which they receive The latter provided the mechanism needed
adequate income to support initially to implement the CARP.
themselves and their families.
Rein Ramos
ACADEMICIAN
Land and Agrarian Reform Policies
Rein Ramos
ACADEMICIAN
Philippine Constitution and Government
With much debates regarding some However, the military rule, due to the
provisions, Aguinaldo only finally continuing resistance, still prevailed over
approved it on January 21, 1899. Southern Luzon until 1902, Northern and
Central Luzon until 1905 (after the
On the 10th of December 1898, execution of Macario Sakay), and Southern
the Treaty of Paris was signed. Mindanao until 1914 (due to Muslim
Aguinaldo sent Felipe Agoncillo as resistance).
Philippine emissary, and was tasked to The first stage in the development of the
insist the recognition of Philippine Civil Government was done through the
independence by Spain and the United passage of the Philippine Organic Act of
States. Agoncillo was not recognized. In 1902 which was officially called as the
the treaty, Spain transferred her Philippine Bill of 1902, passed on July
possession of the Philippines to the 1,1902. The act provided for the formation
United States via cession together with of the all-Filipino elected Philippine
Puerto Rico and Guam for a Assembly which served as the lower house
compensation of $20 million. of the bicameral legislature wherein the
Philippine Commission served as the Upper
On January 4, 1899, House.
Governor Otis made public the The first leaders of the Philippine
President McKinley Proclamation (on Assembly were
the US occupation of the Philippines). Sergio Osmena, who served as House
Aguinaldo and the government in Speaker, and Manuel Luis Quezon who
Malolos protested against the US served as Majority Floor Leader.
proclamation.
Under the administration of Gov. Francis
On January 23, 1899, Burton Harrison,
the First Republic of the Philippines the Filipinization of the Philippine
was inaugurated. Desiring to prove that government was achieved with the
the country is a stable state, the first Philippine Commission to become
Republic, otherwise known as the dominantly Filipinos and 89% of
“Malolos Republic” was inaugurated. government offices be occupied by
President Emilio Aguinaldo was sworn Filipinos.
into office as the Republic President. Finally, the Philippine Autonomy Law or
popularly known as the Jones Law of
While continuous talks between the Filipino 1916 was passed by the U.S. Congress.
and American panels resulted to no agree The Jones Law finally allows the
ment, an incident at San Juan Bridge Philippines to already work for its
started the Philippine-American War on independence, thus, leading to the
February 4, 1899. The war resulted to a Independence Missions.
series of defeats to the Republic as more
American troops arrived. In its retreat to The end of the Harrison administration
Palanan, Isabela, Preisdent Aguinaldo was made Leonard Wood to become the next
captured resulting to the fall of the governor. His anti-Filipino policies made
Republic. him unpopular to government politicians
that led to a mass resignation of his
Cabinet members or what was called the
AMERICAN OCCUPATION “Cabinet Crisis of 1923.
The Os-Rox Mission, or the 9th
On July 4, 1901, right after Aguinaldo's Independence Mission of 1931, headed by
capture, the U.S. Civil Government was Senate President Pro- Tempore Sergio
inaugurated with William Howard Taft as Osmena and House Speaker Manuel Roxas,
Civil Governor. triumphantly achieved the independence
law Hare-Hawes-Cutting Act.
Rein Ramos
ACADEMICIAN
Philippine Constitution and Government
However, this was rejected by Senate About 70,000 American and Filipino
President Manuel Quezon who worked on soldiers died before and after the Fall of
his own independence law in the U.S. and Bataan. After heavy battles and air raids,
returned with his own Tydings-McDuffie Corregidor surrendered on May 1942 to
Law which has the same provisions as the Commander in Chief Masaharu Homma of
previous one. the Japanese High Command.
The resistance, nevertheless continued on
with the Guerilla resistance with leaders
THE COMMONWEALTH OF THE PHILIPPINES such as Manuel Roxas and Ramon
Magsaysay.
On July 10, 1934
the Philippine Legislature elected the On May 5, 1943,
representatives to the Constitutional Premier Hideki Tojo publicly promised
Convention, the delegates' task was to independence to the Filipino people. As
draft the Constitution of the a result, the Philippine Preparatory
Philippines. Commission was organized to draft a
The Presidential election of 1935 made Constitution. The Philippine
Manuel L. Quezon as first Constitution was finished on
Commonwealth President with Sergio September 4 and was ratified by the
Osmena as Vice President. Constitutional Assembly.
Under the 1935 Constitution national The election of the delegates to the
defense was the priority of the National Assembly was held on
government. September 20.
On the 25th,
Under the Commonwealth new the Assembly elected the Speaker
government offices were created, new and the President of the future
cities were created, women were allowed republic. Benigno Aquino was
to vote and the Filipino, based on Tagalog, elected Speaker while Jose P. Laurel
became the national language. became the President of the Second
Republic. Jorge Vargas ended his
term as chairman of the Philippine
WORLD WAR 2 Executive Commission.
FERDINAND MARCOS (NP) 1965-69 AND (2) it gave too much powers to the
REELECTION 1969-73: president to become a dictator,
VP was Fernando Lopez; (3) imbalance of powers among the
stabilization of government finances by legislative, executive and judicial
means of more effective collection of branches,
taxes, imposing new tax laws, and (4) its Parity Amendment was a
getting loans from foreign banks and memento of American imperialism,
governments; (5) the COMELEC has no adequate
Greater production of rice by powers to prevent election anomalies,
promoting the IR-8 hybrid "miracle rice" (7) the GAO (General Auditing Office)
and other fast-growing rice seeds, and was powerless against corruption, and
the construction of more irrigation (8) it had no provision on local
systems; autonomy.
infrastructures of bridges and roads like
the North Diversion Road; In 1969,
most number of schoolhouses by a the Communist Party of the Philippines
President; (CPP) was founded under the
the improvement of the Philippine leadership of Jose Ma. Sison. In the
National Railways; same year CPP founded the New
intensive operations against smuggling, People’s Army (NPA) with “Kumander
crime syndicates, and the communist Dante” Bernabe Buscayno as leader.
New People's Army (NPA); To draft a new constitution, the
Holding of the Manila Summit Constitutional Convention was created
Conference in 1966; with elected members, and was
inaugurated on June 1, 1971.
Second term was marred by overspending
in the 1969 elections the led to higher On August 21, 1971,
inflation and the "floating peso” the Plaza Miranda Massacre happened
devaluated; the prevalence of dirty politics, during a Liberal Party campaign rally
rampage of graft and corruption in claiming eight lives. This led to the
government, the widening gap between suspension of the privilege of the writ
the rich and the poor, the impotency of the of habeas corpus by Marcos on
1935 Constitution to cope with the new September 21 that year.
socio- economic problems and the rising
tides of crimes, communism and By January of 1972,
subversion resulted to student power and the writ was restored.
demonstrations.
On September 23, 1972,
after an “alleged” assassination attempt
MARCOS REGIME against Secretary of Defense Juan
Ponce Enrile, President Marcos
Since the Philippines achieved appeared on television to announce his
independence in July 1946, there emerged proclamation of Martial Law.
a persistent movement to change the The proclamation has been signed
Constitution of 1935. since September 21.
In the light of the new situation, the
Constitution of 1935 was obsolete for it The Martial Law resulted to the arrest and
was no longer in harmony with the detention of many in the political
condition of the times. opposition, the media and the academe on
the accusation that they were either
Its defects apparently were as follows: sympathetic to the rebels, supporting the
(1) it was a product of American rebel movement or members of the
colonialism and was an imitation of the communist movement.
US Constitution,
Rein Ramos
ACADEMICIAN
Philippine Constitution and Government
Rein Ramos
ACADEMICIAN
Philippine Constitution and Government
The 1976 amendments only continued Aquino spent three years in self-exile,
Marcos’ dictatorship. Even with the setting up a house with Cory and their kids
creation of the Batasan Pambansa, Marcos in Newton, Boston, Massachusetts. He
did not relinquish his legistive powers. The worked on two books, gave lectures and
amendments only made the IBP a “rubber traveled extensively in the U.S. delivering
stamp” with Marcos being the Prime speeches.
Minister aside from being President. Marcos, on his part, accused Aquino of
masterminding some bombings in Metro
On January 17, 1981, Manila from 1981-82. Aquino denied
Marcos lifted martial law. advocating a bloody revolution, but warned
The Opposition called the lifting as a that radicalized oppositionists may resort
mere "face lifting" as a precondition to to this soon.
the Philippine visit of Pope John Paul II.
Numerous establishments were built Early in 1983,
during Martial Law, Aquino became apprehensive of the
such as the Philippine Heart Center, worsening political and economic
the National Kidney Institute and situation of his country combined with
the Lung Center of the Philippines. the rumored illness of Marcos. He
Along with these are the numerous wanted to speak to Marcos and present
infrastructure projects like the San to him his rationale for the country's
Juanico Bridge, the BLISS housing return to democracy.
projects and the Light Railway Transit
in Metro Manila. On August 2l, 1983
former Senator “Ninoy” Aquino
On June 16, 1981, returned to the Philippines. A few steps
right after the lifting of martial law, the after leaving the plane multiple
first presidential election in twelve gunshots were heard. Aquino was shot
years was held. As expected, Marcos dead in the head at the tarmac of the
ran and won a massive victory of 88% Manila International Airport while in the
over the other “almost unknown” custody of the Aviation Security
candidates Alejo Santos of a Command (AVSECOM) guards.
Nacionalista Party faction and Cebu Conflicting reports on the assassination
Assemblyman Bartolome Cabangbang and that of his alleged killer, Rolando
of the Federal Party. Major opposition Galman, were assigned to an
parties UNIDO ans LABAN boycotted investigation by the presidential fact-
the elections. finding board.
In March of 1980 former Senator Ninoy The country was enraged with the murder
Aquino suffered a heart attack, the result of Ninoy. His funeral turned to be the
of more than seven years in prison. At the longest and largest in Philippine history as
Philippine Heart Center he refused to be it was attended by some two million
operated by doctors employed by Marcos. people. The death of Ninoy resulted to
He preferred to go to the U.S. or return to continuous massive rallies and
Fort Bonifacio. Imelda Marcos intervened demonstrations in Manila.
and offered him to go to the U.S. on Marcos, immediately created a fact finding
conditions that he will stay and will not commission to investigate on the “Aquino-
speak there against Marcos. Galman Double Murder” case. The first
Aquino was operated in Dallas, Texas, under Chief Justice Enrique Fernando was
recovered and traveled already only after a disbanded immediately.
month. Marcos extended his exile for A five-man independent board of inquiry,
medical reasons. Eventually, Aquino the Agrava Fact-Finding Board headed by
renounced his two covenants with Imelda. Justice Corazon Agrava was then created.
Rein Ramos
ACADEMICIAN
Philippine Constitution and Government
The investigation came up with the In the campaign, President Marcos used all
findings that the Aquino assassination was efforts in the use of "guns, goons and gold"
planned and executed by the military, not to intimidate voters to support the Marcos
by the communists as claimed by Marcos, - Tolentino ticket. Behind the scenes, the
and that it was not Galman who shot and government party implemented a massive
killed Aquino. The Agrava report implicated strategy to fake and cheat the results of
seven military men headed by Brig. Gen. the elections in favor of the KBL
Luther Custodio, chief of the AVSECOM. candidates.
The four other members, however, After the election, conflicting results
implicated twenty -five military men showed Marcos-Tolentino winning in the
headed Gen. Fabian Ver (AFP Chief of partial official count of the Commission of
Staff), major Gen. Prospero Olivas Elections (COMELEC) while, on the other
(PC/Metropolitan Command) and Gen hand, Aquino and Laurel were leading in
Custodio. The reports were submitted to the unofficial count of the National
the Sandiganbayan for a trial which Movement for Free Ele ctions (NAMFREL),
decided for the acquittal of all 26 accused. headed by Jose Concepcion, Jr. and was
The people protested the decision with serving as the official citizen’s arm for that
rallies and demonstrations flooding the election. The confusion was further
streets of Metro Manila. aggravated when, in the midst of the
canvassing, 30 COMELEC computer
By 1985, operators walked out of the PICC hall with
the political and economic instability in the complaint that their figures were being
the country faced fears that the violent tampered and were inconsistent with what
overthrew of the Marcos dictatorship was being showed. The COMELEC count
was forthcoming. Massive rallies and ended with the official tally of Marcos-
demonstrations in Metro Manila were Tolentino winning the election.
much more frequent than at any other In the Batasan Pambansa, Speaker Nicanor
time. Allegedly, the White House had Yniguez declared the two as the duly
advised the Marcos government to elected President and Vice-President.
exert effort to gain once more the
confidence of the people. Foreign news Massive protests followed. Due to the
agencies began to emphasize the issue reports of alleged fraud, the Catholic
of “loss of confidence” on Marcos. Bishops Conference of the Philippines
(CBCP) issued a statement condemning the
In order to prove to the international elections. The U.S. Senate passed a
community that he still has people’s resolution stating the same. Mrs. Aquino
confidence, Marcos, called for a snap called the people to a “civil disobedience”
special presidential election on February 7, protest to pressure Marcos to step down.
1986. The formidable-richly funded pro- On February 16, 1986,
government KBL party proclaimed Mrs. Aquino, along with the opposition,
President Marcos and Assemblyman rallied the people at the Luneta
Arturo Tolentino as their official candidates Grandstand for the “Tagumpay ng
for president and vice-president, Bayan”. The occasion was attended by
respectively. Tolentino was a former more than three million people.
Marcos critic who was courted by the
“sickly” Marcos to run with him.
On the other hand, the oppositionist
United Nationalist Democratic party THE PEOPLE POWER REVOLUTION
(UNIDO) leader Salvador “Doy” H. Laurel
settled for the Vice Presidency to give way The "People Power Revolution" began,
to Ninoy’s widow Corazon “Cory” C. Aquino allegedly, as an attempted coup by the
to run for president. Reform the AFP Movement (RAM), a group
of young military men organized by Col.
Gregorio “Gringo” Honasan.
Rein Ramos
ACADEMICIAN
Philippine Constitution and Government
Rein Ramos
ACADEMICIAN
Philippine Constitution and Government
Rein Ramos
ACADEMICIAN
Philippine Constitution and Government
President Aquino inherited the problems The Aquino administration also faced a
besetting the former administration which number of natural disasters such as the
was worsened by economic eruption of Mt.Pinatubo in 1991 which
mismanagement and the uncontrollable devastated the economy of the Philippines.
greed of the Marcoses, their relatives and The disaster coincided with the termination
cronies. Worst, the country was burdened of the U.S.-Philippines Military Bases
with a foreign debt of more than $26 Agreement in the Philippines. The Central
billion. For economic recovery, intensive Luzon earthquake in 1990 resulted to 1,
efforts were exerted to attract more 700 casualties and a burden of
foreign investments. infrastructure problems for the
administration. The power problem also
In 1986, plagued the term of Aquino resulting in
Mrs. Aquino was invited to deliver a repeated brown-outs nationwide.
speech in the U.S. Congress. The
speech dealt on the struggle of the The next presidential administrations of
Filipino people against dictatorship and the 5th Republic of the Philippines under
for the restoration of democracy. The the 1987 Constitution are
members of the U.S. Congress gave her Fidel V.Ramos (1992-98),
a standing ovation. Aquino was likewise JosephE.Estrada(1998-2001),
selected as Time Magazine's Woman of Gloria Macapagal-Arroyo (2001-2004-
the Year in 1986. 2010);
As provided for in the 1987 Constitution, Benigno Simeon Aquino III (2010-2016)
the government launched, in July 1987, and
the Comprehensive Agrarian Reform the incumbent Rodrigo R. Duterte
Program (CARP) by virtue of R.A. 6657. (2016- )
Unlike the P.D. 27 of Marcos which only
covered private agricultural lands
devoted to rice and corn, the CARP
covers all private or public agricultural
lands regardless of crops grown. The
government has also exerted efforts to
recover the so-called ill-gotten wealth
of the Marcos family and their cronies
through the Presidential Commission
on Good Government (PCGG).
During her term, Aquino repeatedly faced
coup attempts. In July 1986, Marcos
loyalists attempted to establish a rival
government at the Manila Hotel with
Arturo Tolentino as temporary president.
In August 1987,
the attempted military coup “God Save
the Queen” posed a more serious
threat. Gen. Fidel Ramos foiled the
attempt and arrested its leader Col.
Gregorio Honasan of the RAM. In
December 1989 coup proved to be the
most serious as the government and
rebels forces encountered in several
portions of Metro Manila with an
attempt to attack Malacanang.
Honasan, its leader, was again arrested.
He would be granted amnesty during
the Ramos administration.
Rein Ramos
ACADEMICIAN
Taxation: The Fundamentals of Taxation
and Some Features of the TRAIN Law
Rein Ramos
ACADEMICIAN
Taxation: The Fundamentals of Taxation
and Some Features of the TRAIN Law
FISCAL ADEQUACY
emphasizes the source of revenue as a ESSENTIAL CHARACTERISTICS OF TAXES
whole must be sufficient to meet the
expanding governmental expenses 1. It is an enforced contribution
regardless of business conditions, 2. It is exacted pursuant to legislative
export taxes, trade balances, and authority
problems of economic adjustments. 3. It is contribution in money
4. It is levied upon person, property and
EQUALITY OR THEORETICAL JUSTICE property rights
refers to the use of revenues which 5. It is for the purpose of raising revenue
must be believed based on the 6. It must be for public purpose
taxpayer’s ability to pay. 7. It must be proportionate in character
ADMINISTRATIVE FEASIBILITY
means that the tax system must be
clear to the taxpayers, can be enforced
and is convenient and not burdensome
or discouraging to a business activity.
Rein Ramos
ACADEMICIAN
Taxation: The Fundamentals of Taxation
and Some Features of the TRAIN Law
Rein Ramos
ACADEMICIAN
Taxation: The Fundamentals of Taxation
and Some Features of the TRAIN Law
FORMS OF ESCAPE FROM TAXATION Local tax may be valid only for the public
purpose and yet invalid for private
SHIFTING purposes. Except when allowed by law,
transfer of the burden of a tax by the local funds shall be devoted exclusively to
original payer on the one on whom the local purposes.
tax was assesses or imposed to another
or someone else. The policy of taxation in the Philippines is
provided primarily by the Constitution of the
CAPITALIZATION Philippines and three Republic Acts.
special form of backward shifting. It
occurs when the good is durable good, Constitution: Article VI, Section 28 of
the whole series of future taxes is to be the Constitution states that "the rule of
shifted backward at the time of taxation shall be uniform and equitable"
purchase, and the future taxes must be and that "Congress shall evolve a
capitalized and deducted in a lump sum progressive system of taxation."
from the price offered. National laws: National Internal
Revenue Code—enacted as Republic
TRANSFORMATION Act No. 8424 or the Tax Reform Act of
this is effected through the process of 1997, and subsequently amended by
production. When the producer pays Republic Act No. 10963 or the Tax
the taxes himself and recovers the Reform for Acceleration and Inclusion
additional expenses by improving his Act of 2017;[3] and,
production thereby turning out units of Local laws—major sources of revenue
his production at lower cost. for the local government units (LGUs)
are the taxes collected by virtue of
EVASION Republic Act No. 7160 or the Local
illegal effort to avoid payment of tax Government Code of 1991,[4] and
those sourced from the proceeds
AVOIDANCE collected by virtue of a local ordinance.
use of legally permissible means to
reduce tax liability Taxes imposed at the national level are
collected by the Bureau of Internal
EXEMPTION Revenue (BIR), while those imposed at the
grant of immunity to a particular person local government level, which are the
or corporation from a tax upon provincial, city, municipal and barangay,
properties or exercise which they are are collected by the local treasurer's office.
obligated to pay.
Taxable Income
refers to the gross income after
personal and additional exemptions
have been declared.
Passive income
applies to income from interest on
banks, deposits, dividends, royalties
prizes and other winnings.
Gross Income
refers to all incomes.
Net Income
gross income after the allowable
deductions have been substracted.
OTHER TERMS RELATED TO TAX
Revenue
all income or profit gained by a person,
a company or an organization from its
business activities.
Custom Duty
refers to the tax or tariff imposed on
goods exported to other countries.
Penalty
a pecuniary sanction imposed on a
taxpayer when he/she failed to pay
his/her levies on time.
Internal Revenue
the government's income from taxes
and duties collected locally or
domestically.
Rein Ramos
ACADEMICIAN
UNIT 5: Evaluation and Promotion of local and oral
history, museums, historical shrines and cultural
presentations
Rein Ramos
ACADEMICIAN
UNIT 5: Evaluation and Promotion of local and oral
history, museums, historical shrines and cultural
presentations
'Trust in the Lord with all your heart and lean not on your own understanding;
in all your ways submit to him, and he will make your paths straight
-Proverbs 3:5-6