BY:

RALPH JOSEPH RAPEROGA

 HISTORICAL
BACKGROUND
During the reign of Egyptian Pharaohs
 Scribes as tax collectors.

In Greece
 A tax referred to as Eisphora was imposed only in
times of war.

In Athens
 A monthly tax called Metoikon was collected to
foreigners.

Ancient Greek Taxation

 taxation was used as an emergency power.
Additional resources gained from war were used to
refund tax previously collected from the people.
Earliest taxes in Rome
 Taxes known as Portoria were customs duties on
imports and export

 Augustus Caesar introduced the inheritance tax to

provide retirement funds for the military. The tax was
five percent on all inheritances except gifts to children
and spouses

In England
 Taxes were first used as an emergency measure
 Taxes on income or capital were a recent development
as a result of increasing government intervention in the
economy

In the Philippine
 The pre-colonial society, being communitarian, did not
have taxes.
3 CLASSES:
MANILA –ACAPULO GALLEON TRADE
During the Spanish period
POLO Y
SERVICIO

BANDALA

ENCONMIENDA
SYSTEM
is defined in many ways. Commonly heard definitions include:

 It is the process by which the sovereign, through its law making

body, races revenues use to defray expenses of government.

 It is a means of government in increasing its revenue under the

authority of the law, purposely used to promote welfare and
protection of its citizenry.

 It is the collection of the share of individual and organizational

income by a government under the authority of the law.
 Aspect of Taxation

refer to “process or stages” that are included or embodied in the term “taxation” such as:

• Levying or impositions of the tax which is a legislative

act or function.

• Assessment or determination of the correct amount of

applicable tax (administrative function)

• Collective of the tax levied is essentially administrative

in character. (administrative function)
Purposes of taxation
 
1.       Revenue or fiscal: The primary purpose of taxation on the part
of the government is to provide funds or property with which to
promote the general welfare and the protection of its citizens and to
enable it to finance its multifarious activities.
 
2.       Non-revenue or regulatory: Taxation may also be employed for
purposes of regulation or control.
 
a)       Imposition of tariffs on imported goods to protect local
industries.
 
b)       The adoption of progressively higher tax rates to reduce
inequalities in wealth and income.
 
c)       The increase or decrease of taxes to prevent inflation or ward
off depression.
Role of Bureau of Internal Revenue (BIR)

 The BIR is tasked to help the government meet its target annual budget by the
way of tax collection.
 The funds collected from income, value added, percentage, estate and donor’s
taxes are categorized under National Tax.
 These taxes form part the national fund for the national expenditures of the
Philippines.
 The duties of BIR are as follows:
 Assessment and Collection of all national taxes
 Enforcement of tax for laws for forfeitures, penalties and fines
 Execution of judgments by the court of Tax appeal and other courts, and the
implementation of the National Internal revenue code of the Philippines
BIR Tax administration
 Tax assessment and Tax Collection
 Tax assessment is the process of computing or determining the
amount of tax to be imposed on the taxpayer based on the
TAXCODE.
 It may be done before or after returned is filed. Tax collection
involves the application of some remedies provided in the TAX
CODE, such as seizure of personal property and levy of real
property.
 Enforcement of collection after assessment is part of BIR’s
responsibility.
 Republic Act No. 9335, known as “ Attrition Act of 2005”, was
enacted to improve the revenue collection performance of the BIR
and Bureau of Customs through the creation of Revenue
Performance
 Evaluation Board and Rewards and Incentives Fund. This law
covers official and employees, regardless of employment status,
with at least six month of service.
 RA 8424 retain the principle of self-assessment tax method
(voluntary compliance tax obligations)
Organization of the BIR
 BIR is the government agency authorized and tasked to
administer and implement revenue laws and regulations.
 Its mission is to render services to the public by collecting tax
efficiency and integrity.
 It is under the supervision and control of the department of
finance
 Headed by commissioner and four deputy commissioner.
 These official are assisted by the Revenue Regional Directors,
Assistant Revenue Regional Directors, and Revenue District
Officers(RDOs