Professional Documents
Culture Documents
Readings in The Philippine History
Readings in The Philippine History
CODICOLOGY
• the study of books as physical objects
DIPLOMATICS
• the study and textual analysis of historical
documents
HISTORICAL METHOD
• a set of techniques and guidelines that
historians use to research and write
about the past
• Secondary sources, primary sources, and
material evidence, such as that derived
from archaeology, can all be used, and
the historian's skill lies in identifying these
sources, evaluating their relative
authority, and appropriately combining
their testimony to construct an accurate
and reliable picture of past events and
environments.
Readings in the Philippine History
Lesson 3: Analysis of Selected Primary Sources
not envision a total separation of the
Philippines from Spain but demanded
equal rights, representation, and
GENERAL GUIDELINES protection from the abuses of the friars
LEGEND FOR HEADERS KARTILYA NG KATIPUNAN
• In the conduct of their struggle, Katipunan
MAIN TOPIC created a complex structure and a
defined value system that would give the
SUBTOPIC organization as a collective aspiring for a
SUB-SUBTOPIC single goal
• One of the most important Katipunan
documents
• The document was written by Emilio
KKK
Jacinto in 1896
• Kataas taasan, Kagalanggalangang
Katipunan ng mga Anak ng Bayan EMILIO JACINTO
• arquably the most important • Jacinto was only 18 years old when he
organization formed in Philippine History joined the movement. He was a law
• It was only the Katipunan envisioned: student at the Universidad de Santo
a. A united Filipino nation that Tomas
revolt against the Spaniards. • On 15 April 1897, Bonifacio appointed
b. The total independence of the Jacinto as a commander of the
country from Spain. Katipunan in Northern Luzon, Jacinto was
• Previous armed revolts had already 22 years old
occurred before the foundation of the • He died of Malaria at the young age of 24
Katipunan, but none of them envisioned a in the town of Magdalena, Laguna
unified Filipino nation revolting against
the colonizers KARTILYA NG KATIPUNAN
TEODORO AGONCILLO
• ang kinikilálang ”ama ng makabansang
pananaw sa pagsulat ng kasaysayan.”
• Iginiit niyá na dapat sulatin ang
kasaysayan ng Pilipinas ng isang Filipino
at sa pananaw na Filipino at ipinakita ito
sa kaniyang mga aklat, upang matigil ang
Readings in the Philippine History
Cry of PugadLawin
kanyang sweldo sa imprintahan ng
dyaryo
GENERAL GUIDELINES
• Si Teodoro ay nangumpisal kay Padre
LEGEND FOR HEADERS Mariano Gil
• Nagpadala ng liham si Tenyente Manuel
Sityar sa gobyernong sibil upang ipaalam
MAIN TOPIC ang kanilang nalalaman tungkol sa
binuong lihim na Samahan sa bayan
SUBTOPIC
• Nakasaad sa liham ang brutal na pang-
SUB-SUBTOPIC aalila ng mga Kastila sa mga Pilipino
EXECUTIVE BRANCH
• President
• Vice President
• Cabinet members
• Pinaka may power
• Sign laws
JUDICIAL BRANCH
• Supreme court
• Chief justices
• Pinakamataas
FELIPE BUENCAMINO
• a lawyer and revolutionary leader
• was one of the writers of the Malolos
Constitution
BARASOAIN CHURCH
• The church where the constitution was
ratified.
Readings in the Philippine History
Lesson 3: Taxation
❖ Acquired from income and
products/services
GENERAL GUIDELINES
❖ Increase economy
LEGEND FOR HEADERS ❖ Serve people
TYPES OF TAXATION
MAIN TOPIC INCOME TAX
SUBTOPIC • Governments impose income taxes on
SUB-SUBTOPIC financial income generated by all entities
within their jurisdiction, including
individuals and businesses.
TAXATION CORPORATE TAX
• a term for when a taxing authority, • This type of tax is imposed on the profit of
usually a government, levies or imposes a a business.
financial obligation on its citizens or
residents. CAPITAL GAINS
• Paying taxes to governments or officials
• A tax on capital gains is imposed on any
has been a mainstay of civilization since
capital gains or profits made by people or
ancient times.
businesses from the sale of certain assets
• It is the process by which the sovereign,
including stocks, bonds, or real estate.
through its law making body, races
revenues use to defray expenses of PROPERTY TAX
government.
• It is means of government in increasing its • A property tax is asses by a local
revenue under the authority of the law, government and paid for by the owner of
purposely used to promote welfare and a property. This tax is calculated based on
protection of its sovereignty. property and land values.
• It is the collection of the share of individual INHERITANCE
and organizational income by a
government under the authority of the • A type of tax levied on individuals who
law. inherit the estate of a deceased person.
• It is the inherent power of the state to
impose and demand contribution upon
SALES TAX
persons, properties, or rights for the • A consumption tax imposed by a
purpose of generating revenues for public government on the sale of goods and
purposes. services.
❖ Funds for the projects of the government • This can take the form of a value-added
❖ Generate revenues tax (VAT), a goods and services tax
❖ Sustain projects of the government (GST), a state or provincial sales tax, or
❖ Compulsory and mandated by the law an excise tax.
❖ Obligation
HISTORY OF TAX and companies and are levied directly on
the incomes generated by them.
• To support the colony, several taxes and • These are the personal income and the
monopolies were established. corporate tax.
❖ Pay taxes using what you have ❖ Professionals or workers
❖ Pay taxes to avoid works ❖ Businesses
BUWIS INDIRECT TAXES
• Tribute • the value added tax (VAT) or the goods
• could be paid in cash or kind, with and services tax (GST) is the most
tobacco, chickens, produce, gold, important one.
blankets, cotton, rice, or other products ❖ Consumer
depending on the region of the country. ❖ Buyer
BANDALA CLASSIFICATIONS OF FILIPINO
• from the Tagalog word mandala TAXPAYERS
• a round stack of rice stalks to be
threshed), an annual forced sale and
INDIVIDUALS
requisitioning of goods such as rice- Polo • A citizen can further be classified as either
y Servicious. a resident citizen or a non resident citizen.
❖ Every citizen
HOW TO PAY TAX IN THE PHILIPPINES
• Computing income tax expense and
CORPORATIONS
payable is different for individuals and • can be classified into domestic, foreign
corporations. and partnership.
• Taxable corporations may be taxed using • A split between two or more individuals in
a fixed income tax rate. a business setting.
• On the other hand, if you are a self- ❖ Businesses
employed professional or an owner of a
single proprietorship business, your FIDUCIARIES
income tax expense is computed using a • A person who holds the legal title to real
graduated tax rate. or personal property for the use and
• It is a progressive tax which the tax rate benefit of another
increases as the taxable base amount • includes a personal representative of a
increases. decedent's estate or a trustee of a
❖ BIR – Bureau of Internal Revenue testamentary. (living trust).
❖ BIR – government agency to collect taxes ❖ Lawyer handles property
then send to the Department of Finance
❖ Based on salary, rate, or cities LEGISLATIONS RELATED TO TAXATION IN
THE PHILIPPINES
TAXES TO BE PAID IN THE PHILIPPINES
• The National Internal Revenue Code,
DIRECT TAXES which was enabled in 1997 and it is the
• apply to the citizens and residents of most important law regulating taxation
the Philippines, individuals here;
o The Income Tax Law
o The Value Added Tax Code AD VALOREM TAX
o The Excise Taxes Code
• refers to the excise tax which is based on
INCOME TAX LAW selling price or other specified value of the
goods/articles
• Tax is a tax on a person's income,
emoluments, profits arising from TRAIN ACT
property, practice of profession, conduct
of trade or business or on the pertinent • Tax Reform for Acceleration and Inclusion
items of gross income specified in the Tax (TRAIN) Act
Code of 1997 (Tax Code), as amended, • President Rodrigo Roa Duterte signed into
less the deductions if any, authorized for law Republic Act No. 10963
such types of income, by the Tax Code, as • the first package of the Comprehensive
amended, or other special laws. Tax Reform Program (CTRP, on December
19, 2017 in Malacanang.
VALUE ADDED TAX CODE • provide hefty income tax cuts for majority
• Value Added Tax is a form of sales tax. of Filipino taxpayers while raising
• It is a tax on consumption levied on the additional funds to help support the
sale, barter, exchange or lease of goods government’s accelerated spending on its
or properties and services in the “Build, Build, Build” and social services
Philippines and on importation of goods programs.
into the Philippines. • This tax reform package corrects a
• It is an indirect tax, which may be shifted longstanding inequity of the tax system
or passed on to the buyer, transferee or by reducing personal income taxes for 99
lessee of goods, properties or services. percent of taxpayers, thereby giving them
❖ Consume the much needed relief after 20 years of
❖ Buy/rent non-adjustment of the tax rates and
brackets.
EXCISES TAXES CODE • This is the biggest Christmas and New
Year gift the government is giving to the
• Excise Tax is a tax on the production, sale
people.
or consumption of a commodity in a
• In a separate message, President Duterte
country.
has vetoed certain provisions of the
• Applicability:
TRAIN. The vetoed five line items are the
o On goods manufactured or
following provisions:
produced in the Philippines for
domestic sale or consumption or 1. Reduced income tax rate of employees of
for any other disposition; and on Regional Headquarters (RHQs), Regional
goods imported. Operating Headquarters (ROHQs), Offshore
• There are two types of Excise Tax Banking Units (OBUs), and Petroleum
Service Contractors and Subcontractors;
SPECIFIC TAX
2. Zero-rating of sales of goods and services to
• refers to the excise tax imposed which is separate customs territory and tourism
based on weight or volume capacity or enterprise zones;
any other physical unit of measurement 3. Exemption from percentage tax of gross
sales/receipts not exceeding five hundred
thousand pesos (P500,000.00);
❖ NIA, DOF, and BIR emphasize and
4. Exemption of various petroleum products implement laws sa bracketing of salaries
from excise tax when used as input, and percentage of kaltas
feedstock, or as raw material in the
manufacturing of petrochemical products,
or in the refining of petroleum products, or
as replacement fuel for natural gas fired
combined cycle power plants; and
5. Earmarking of incremental tobacco taxes.
PHLIPPINES’ MEMBERSHIP IN
INTERNATIONAL ORGANIZATIONS
• Philippines and the United States belong
to a number of the same international
organizations, including the
o United Nations
o ASEAN Regional Forum
o AsiaPacific Economic Cooperation
forum
o International Monetary Fund
o World Bank
o World Trade Organization
• Philippines also is an observer to the
Organization of American States