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  • Taxation in The Phil

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    KZpathryn Jemimench Aleurev
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    The document summarizes the history of taxation in the Philippines from the pre-colonial period through Spanish colonial rule, the American period, Japanese occupation, and independence. It outlines the major taxes and systems of taxation that were implemented during each era, including tributes, tithes, bandala taxes, and forced labor. It then discusses the administration of taxation from the establishment of the Bureau of Internal Revenue in the American period through subsequent Philippine presidents and their initiatives to enhance tax compliance and collection.

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    The document summarizes the history of taxation in the Philippines from the pre-colonial period through Spanish colonial rule, the American period, Japanese occupation, and independence. It outlines the major taxes and systems of taxation that were implemented during each era, including tributes, tithes, bandala taxes, and forced labor. It then discusses the administration of taxation from the establishment of the Bureau of Internal Revenue in the American period through subsequent Philippine presidents and their initiatives to enhance tax compliance and collection.

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    © All Rights Reserved
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    56 views11 pages

    Taxation in The Phil

    Uploaded by

    KZpathryn Jemimench Aleurev
    The document summarizes the history of taxation in the Philippines from the pre-colonial period through Spanish colonial rule, the American period, Japanese occupation, and independence. It outlines the major taxes and systems of taxation that were implemented during each era, including tributes, tithes, bandala taxes, and forced labor. It then discusses the administration of taxation from the establishment of the Bureau of Internal Revenue in the American period through subsequent Philippine presidents and their initiatives to enhance tax compliance and collection.

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    of 11

    HISTORY OF

    TAXATION IN THE
    PHILIPPINES
    pages (233-241)
    PRE- COLONIAL PERIOD (900-1521)
    • Baranggay
    • 3 Classes of Society:
    1. Tumao
    2. Timawa
    3. Oripun
    • Buwis o Handug
    SPANISH PERIOD (1521-1898)
    1. Direct Taxes:
    •Tithe
    •Sanctorum
    •Tribute
    2. Indirect Tax:
    •Bandala
    3. Forced Labor
    •Falla
    Manila-Acapulco Galleon Trade-main
    sourcevof income of Spaniard Colony:
     Encomiendas
     Encomenderos

    Year 1884
    • Tribute
    • Forced labor
    AMERICAN PERIOD (1898-1946)
    • Commonwealth Act no. 465
    • Residence CertificateReorganization
    • Act no. 1189
    • August 1, 1904
    The First 3 Filipino BIR Collectors:
    1. Wenceslao Trinidad (1918-1922)
    2. Juan Posadas Jr. (1922-1934)
    3. Alfredo Yatao (1934-1938)
    At the outbreak of World War , under the Japanese
    regime, the Bureau was combined with the
    Customs Office and was headed by the Director of
    Customs and Internal Revenue.
    POST WAR ERA
    • July 4, 1946
    • R.A. 690
    • R.A. 233
    • Jose Aranas
    MARCOS ADMINISTRATION
    1965 BIR Commissioner Misael Vera's notable
    implementations:
    1. Blue Master Program
    2. Voluntary Tax Compliance Program

    • TAN - Tax Account Number


    AQUINO ADMINISTRATION (1986-
    1992)
    Commissioner Bienvenido Tan, Jr.
    • Operation Walang Lagay
    • VAT- Value Added Tax
    RAMOS ADMINISTRATION
    (1992-1998)
    1st lady Commissioner Liwayway Vinzon-Chato
    • ACTS- Action-Centered Transformation program
    • TCP-tax Computerization Project
    ESTRADA ADMINISTRATION
    (1998-2001)
    Commissioner Beethoven Rualo
    • ERAP Program
    • Humingi ng Resibo, Manalo ng Libo-libo

    Commissioner Dakila Fonacier


     under his administration, measures that would
    enhace taxpayer compliance and deter tax violations
    were prioritized.
    ARROYO ADMINISTRATION
    (2001-2010)
    1. Comm. Atty. René Bañez
    • EFPS- Electronic Filing and Payment System-
    promotes paperless filing of tax returns and payment of
    taxes.
    2. Comm. Guillermo Parayno
    • under his term, the BIR expanded its electronic
    services to include web-based TIN application and
    processing and
    • RATE- Run After Tax Evaders program.
    3. Comm. Jose Buñag
    • NPSTAR
    4. Comm. Lilian B. Hefti
    • CAATTs
    5. Comm. Sixto Esquivias IV
    • Handang Maglingkod Project
    • Oplan Kandado-natuonqude closure of erring businesses.
    6. Comm. Joel Tan-Torres
    • RIP

    P-NOY ADMINISTRATION
    (2001-2010)
     Comm. Atty. Kim Jacinto-Henares: focused on Tax evation cases
    under RATE Program and Presidential SONA.

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