RPH REVIEWER

•Ancient Filipinos have already started the paying of Taxes. The purpose of paying taxes was the
protection From their datus.

TRIBUTE (TRIBUTO)

• Was a personal tax of the nature of uniform poll tax

• Was the only direct tax universally enforced.

• Was imposed on natives, including mestizos

WHO ARE REQUIRED TO PAY TAXES?

• Everyone in the community was required to pay their taxes

• EXCEPT for the Chieftain household (the first born of son of the cabeza

De barangay (former Datu)

• Spaniard residents in the island

• Non-payment: was punishable during those periods

ON THE ARRIVAL OF THE SPANIARDS

• A modern concept of taxation:

• Native Filipinos aged 16-60 years old are compelled to pay tribute to the

King of Spain

• 8 reales or 1 peso per year

• Other forms of payment: gold, copper, textile, rice, livestock and force labor

(Polo y Servicio)

• The tribute was abolished in 1884 and was replaced by the Cedula

• Cedula: certificate identifying the tax payers

WHY DO THEY HAVE TO PAY TAXES?

•As a recognition of Spain’s sovereignty over the Colonies and

•To defray the expenses of pacification and Governance

WHO ARE EXEMPTED TO PAY THE TAXES?

∙ Spaniard residents in the islands were exempt.

∙ On Polo y servicio the gobernadorcillo, cabeza de barangay and

Other member of the principalia were exempted from forced Labor and falla.

∙ Chieftain household

∙ According to Plehn in 1901 under the tribute, as explained above,

The first-born sons of the cabeza de Barangay (former Datus), or

“persons adopted as such”, were exempt in paying the said Tribute.

DIFFERENT FORMS OF TAXES IN THE PHIL

• Direct taxes: include personal tribute and tax imposed on income

• General taxes can be paid in cash or in kind

• Indirect taxes: comprised of bandala and custom duties

• Bandala: the annual requisition of goods specifically rice and coconut

• Sanctorum: for Christianization (3 reales)

• Donativo: military campaign of the government against the Muslims

• Caja de Comunidad: incurred expenses of the town

• Servicio personal: polo y servicio

COLLECTORS OF TRIBUTE DURING THE

SPANISH TIME

•The Cabeza de Barangay

•The Alcade Mayor (Alcadias) -province

•The Mayors or Corregidores, Alcade “Captain” – for the Municipality

REVOLTS AND UPRISING AGAINST THE TRIBUTES

•CAGAYAN and DINGRAS REVOLT (1589)

• Province of Cagayan and Ilocos Norte

• It was triggered by:

• the alleged abuses of the tax collectors

• Including collection of high taxes

•Resulted to the death of Six (6) collectors

• Gov Gen Santiago de Vera: sent troops to pacify the rebels

•Rebels (natives) were pardoned

•Philippine tax system was also reformed

• AGUSTIN SUMUROY’S REVOLT (1649-1650)

• June 1, 1649: Agustin Sumuroy a Waray from Palapag (Northern Samar)spearheaded a revolt against
the Spaniards over the polo y servicio

• It was triggered by:

• A directive from the town mayor, sending the Warays in a shipyard in Cavite

• Resulted to the death of the parish priest of Palapag.

• Rebels succeeded, established a rebel government in the mountain of Samar.

• June 1650: Agustin Sumuroy was captured and executed, that led to the defeat of the

Rebels

• The quest was continued by David Dula, who fought for years

• David Dula and his 7 lieutenants was captured and executed

•FRANCISCO MANIAGO’S REVOLT (1660-1661)

• Francisco Maniago a Kapampangan led an uprising in Pampanga.

• It was triggered by:

• Against the tribute, force labor, and rice exploitation

• They were made to work under unfair conditions for eight (8) months

• They were not paid for their labor and for the rice their purchased

•Resulted setting the campsite on fire and fight occur.

•Started a bloodier revolt in Pangasinan

• ANDRES MALONG REVOLT (1660-1661)

• Andres Malong was known as the Maestro de Campo of Binalatongan, Pangasinan (San Carlos)

• It was triggered by:

• Was coaxed by Maniago to revolt against the abuses of the Spaniards

• They were experiencing the same abuses

• He hopes to be the King in the province of Pangasinan

• Heeded the call of Maniago

• Led the people of Pangasinan to take up arms against the Spaniards

• He succeeded, and proclaimed himself the King of Pangasinan

THE TAX REFORM OF 1884

• TAX REFORM OF 1884:

• Provided by the Royal Decree

• March 6, 1884

• Two (2) important provisions:

• ABOLITION of the hated tribute and its REPLACEMENT of Cedula Tax

• REDUCTION of the 40-day annual forced labor (polo) To 15 days

WHAT IS A CEDULA OR CEDULA PERSONAL

• The tax was collected by means of a certificate of identification,

Known as cedula personal

• Which every resident of the islands – Spaniards and foreigners, as Well as natives, “without
distinction of race, nationality, or sex, over Eighteen years of age” was required to obtain.

WHO IS EXEMPTED?

• Chinese, who paid another poll tax

•the remontados d infieles, that were not subject to local Administration, and

•the natives and colonists of the archipelago of Jolo and Of the islands of Balabac and Palawan.

WHY THEY NEED TO HAVE CEDULA?

• Upon taking up any commission or entering any public Employment under the royal or insular
authority;

• Upon entering in any provincial or municipal office;

• In making any contract, public or private;

• Upon representing any claim, soliciting business or appearing for

Any purpose before the petty governors or ministers of justice in the Pueblos;

• Upon bringing any action before any court of any authority or Before any officer;

• Upon matriculation in any institute of learning;

• Upon entering any employment in industry or commerce, any Profession, art or trade;

• Upon payment of direct taxes;

• Upon presenting any claim or exercising any civil right not Previously mentioned, and acquiring any
rights or contracting any Obligations;

• Upon establishing identity;

• Upon realizing any kind of credits, making or withdrawing deposits, Collecting on letters of credit,
making bills of exchange, depositing Money in savings banks, confirming pledges with the montes de

Piedad, or pawn shops, and upon bidding at public auction;

• Upon becoming a director, administrator, member, voter, Shareholder, or employee of any class of
association or industrial Undertaking;

• Upon travelling beyond the boundaries of the pueblo of residence;

• Upon entering into domestic service.

WHY THEY NEED TO HAVE CEDULA?

• Cedula serves as a passport for all person travelling within the Philippine island

• Any individual called for examination by the officers of the Government, found without cedula
(indocumentado) was subject To very severe penalties
• Padron “empadronamiento: List of people lives in a town

WHY IS TAXATION

IMPORTANT BEFORE AND

TODAY

• collection of money through taxation is used by the state through the Government in operational
needs

• expenditures on war, the enforcement of law and public order, protection Of property, economic
infrastructure, public works, social engineering,
Subsidies and the operation of the government itself.

• fund welfare and public services

• educational systems, health care systems, and pensions for the elderly,
Benefits for the unemployed, persons with disability and public
Transportations

•Tax is the lifeblood of the government.