Malolos Republic 1899
What is Malolos Republic?
In 1899, the Malolos Constitution, the first Philippine Constitution—the first
republican constitution in Asia—was drafted and adopted by the First Philippine
Republic, which lasted from 1899 to 1901. During the American Occupation, the
Philippines was governed by the laws of the United States of America.
What is the purpose of 1899 Malolos constitution?
The constitution specifically provided for safeguards against abuses and
enumerated the national and individual rights not only of the Filipinos and of the
aliens. The legislative powers were exercised by the Assembly of Representatives
composed of delegates elected according to law.
Malolos Republic 1899
First Philippine Republic/ Malolos Republic was inaugurated on January 23,
1899, various taxes were imposed.
Chinese poll tax
Railway and freight tax
Fees collected in state court by state representatives
Rental of post office boxes
Sale of printed books particularly the Heraldo Filipino which is the official
newspaper of the government.
Property tax
Tax on mines
Tax on forest products
Coining of money
Sale of stamps, paper, or adhesive draft tax
Signature fees
Registry and notarial fees
Tax and fees for laborers and prisoners
Tax on sale of lottery and opium was imposed
5% tax on the market value and 1% tax on the value of real property.
American Period (1898-1904)
Internal Revenue Law of 1904
Internal Revenue Law of 1904 enacted by the Philippine Commission on july
2, 1904
Manufacturers of alcohol
Tobacco products
Licenses
Merchants
Manufacturers
Common carriers
Trades
Occupations
Professions
Mines
Mining concessions
Banks
Bankers
Insurance companies
Documentary stamps taxes
Cedula personal
Taxes on forest products
Internal Revenue Law of Nineteen Hundred and Fourteen
(Act. No. 2339)
Internal Revenue Law of Nineteen Hundred and Fourteen only broadened the
scope of internal revenue taxes.
♦ Cedula tax
♦ Documentary tax
♦ Privilege tax on business and occupation
♦ Specific taxes on manufactured products
♦ Taxes on resources of banks; receipts of insurance companies; and receipts
of corporation paying a franchise tax
♦ Charges for forest products
♦ Fees for testing and sealing weights and measures
♦ Internal revenue, including the income tax collected in the Philippines islands
under laws enacted by the congress of the United States
♦ Taxes on signs, signboards, and billboards
Commonwealth Act No. 466
June 15, 1939, Commonwealth Act No. 466 or the National Internal Revenue
Code of 1939.
Was promulgated to revise, amend and codify the internal revenue laws of the
Philippines.
Income tax
Specific taxes on articles
Privilege taxes on business or occupation
Documentaries stamp taxes
Mining taxes
Miscellaneous taxes; fees and charges, namely taxes and banks, and
insurance companies, franchise taxes amusements, charges on forest
products, fees for selling weights and measures, firearms license fees,
tobacco inspection fees, and water rentals.
The Act provides for personal exemptions allowable to individuals:
a.) for single individuals
b.) for married person/ head of family
c.) additional exemption for dependence
Net Income
Net Income means the gross income computed under Section 29, less the
deduction allowed by Section 30.
Gross Income
Gross Income includes games, profits, and income derived from salaries,
wages, or compensation for personal service.
Exclusions from Gross Income
1. Life Insurance
2. Amount received by insured as return of premium
3. Gifts bequests, and devices
4. Interest on government
5. Compensation for injuries or sickness
6. Income exempts under treaty
7. Miscellaneous Items
