The document discusses taxation in the Philippines from pre-colonial to colonial periods. In the pre-colonial period, chieftains called datus collected taxes called "buwis/handog" from members of their communities. Under Spanish rule, the encomienda system required indigenous communities to pay tribute to colonists in goods or labor. The Spanish also implemented systems like "polo y servicio" which mandated service or a fee, and "bandala" requiring natives to sell produce to the government. Later, the 1884 Cedula system imposed an annual head tax on males aged 18-60.
The document discusses taxation in the Philippines from pre-colonial to colonial periods. In the pre-colonial period, chieftains called datus collected taxes called "buwis/handog" from members of their communities. Under Spanish rule, the encomienda system required indigenous communities to pay tribute to colonists in goods or labor. The Spanish also implemented systems like "polo y servicio" which mandated service or a fee, and "bandala" requiring natives to sell produce to the government. Later, the 1884 Cedula system imposed an annual head tax on males aged 18-60.
The document discusses taxation in the Philippines from pre-colonial to colonial periods. In the pre-colonial period, chieftains called datus collected taxes called "buwis/handog" from members of their communities. Under Spanish rule, the encomienda system required indigenous communities to pay tribute to colonists in goods or labor. The Spanish also implemented systems like "polo y servicio" which mandated service or a fee, and "bandala" requiring natives to sell produce to the government. Later, the 1884 Cedula system imposed an annual head tax on males aged 18-60.
The document discusses taxation in the Philippines from pre-colonial to colonial periods. In the pre-colonial period, chieftains called datus collected taxes called "buwis/handog" from members of their communities. Under Spanish rule, the encomienda system required indigenous communities to pay tribute to colonists in goods or labor. The Spanish also implemented systems like "polo y servicio" which mandated service or a fee, and "bandala" requiring natives to sell produce to the government. Later, the 1884 Cedula system imposed an annual head tax on males aged 18-60.
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TAXATION IN THE
PHILIPPINES TAXES Any payment on behalf of the individual for the government which in return are used to pay for all government services. TAXES Are common way of governments to collect funds to support public services, infrastructure, and other essentia programs. TAXES “ It is the life blood of the government” TAXES “ It is the life blood of the government”
Without taxes, the government would not
have money to operate. BENEFIT PRINCIPLE those who benefit from services should be one who pay for them. BENEFIT PRINCIPLE those who benefit from services should be one who pay for them.
ABILITY TO PAY people should be taxed according to their ability to pay reagrdless of the benefits thay recieved. BENEFIT PRINCIPLE those who benefit from services should be one who pay for them.
ABILITY TO PAY people should be taxed according to their ability to pay reagrdless of the benefits thay recieved. Philippine Taxation: Pre- colonial to Colonial Period Pre-colonial Period (900-1521) - government called “barangay”, headed by datus - no national government - no idea of a nation - able to form confederation - collected taxes called “buwis / handog” Pre-colonial Period (900-1521) - members of chieftain’s family - non-payment of taxes is punishable - religion influence “Judicial process” - datu serve as chief judge assisted by group of elders known as “Council of Elders” Three Classes of People in Pre-colonial Society Tumao - pure royal descent Timawa - composed of warrior and freemen; could acquire property, choose any job they wanted and could have their own wives as well as acquired slaves Oripun - commoners and slaves; required to serve tumao and timawa for debts and favor
Priestly - record history and keep track on
tributes and taxes expected from the governed Encomienda System - leaders of the indigenous community paid tribute to colonist with food, cloth,minerals or by providing labobers. - tribute was collected from the natives for the friars providing the instruction on the faith Encomienda System Encomendero - collected the payment for the priest or frair - the first collection of tribute accompanied by “British crueltly” - a tribute two reals (22.53) was collected • Fr. Domingo Salazar send a letter to the king of Spain in 1583 • Spanish king issued aninstruction to the governor-general regards to the collection of tribute • In 1589, Francisco Ortega sent a letter to the Viceroy expressing concern on the collection of tributes from the natives Payment of tribute - male starting at age of twenty paid the tribute - female started the payment of tribute at age twenty five - both paid until they reach age of sixty Payment of tribute Exempted - cabeza ang governadorcillos - employed in the colonial service - sick and infirm - whose crops are failed Payment of tribute Extra Legal Exemptions - given by alcaldes and friars to their aids and servant - natives were given “grace period” of ten years in paying the tribute New income-generating mean Scheme Manila - Acapulo galleon trade which started in 1565 and ended in 1815
- the trade brought silver from Nueva Castilla
and silk from China by way of Manila • Within the framework of the encomienda system, the “polo y servicio” evolved.
• Men ranging from 16 to 6 years old were
obligated to render service to the government for a period of forty days. • If the wished to be exempted from rendering the service, they had to pay a fee known as falla, whic was worth one and a half real.
• Another system implemented by the Spanish
government was “bandala” which required the natives to sell their produce to the government. Cedula System of Taxation - was introduced in the archipelago in 1884
- eighteen years old to sixty were to pay eight
reales or its equivalent Cedula System of Taxation - this should be paid with a year. It was later increased to fifteen reales
