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Readings in Philippine History > Taxation > Flashcards

Taxation Flashcards

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1
Q

“Death, taxes and childbirth! There’s never any convenient time for any of them.”

A

Margaret Mitchell, Gone with the Wind

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2
Q

(1)___ ___ came with our colonial experience and the subsequent formation of the nation-state. When the archipelago was divided into political units, the people paid tributes to the (2)___ ___ or, in the case of Mindanao, the (3)___.

A
  1. Modern taxation
  2. local datu
  3. sultan
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3
Q

Nowadays, (1)___ is the government’s mechanism to raise funds and improve the citizen’s lives. The (2)___ are needed for the government to carry out its mission to protect its people.

A
  1. taxation
  2. revenues
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4
Q

Periodization: Pre-colonial Philippines

A

(Before 1521)

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5
Q

Periodization: Spanish Colonization

A

(1521-1898)

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6
Q

Periodization: American Period

A

(1898-1942)

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7
Q

Periodization: Japanese Occupation

A

(1942-1945)

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8
Q

Periodization: Post-War Philippines

A

(1946-present)

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9
Q

Pre-Colonial Philippines
“Before (1)___ we could have been anything and everything not Filipino; after (2)___ we can be nothing but Filipino.”

A
  1. 1521
  2. 1565
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10
Q

There was no national government. The smallest political unit was called (1)___ (first documented by (2)___ ___ as (3)___ and ___).

A
  1. barangay
  2. Antonio Pigafetta
  3. balangai and balanghai
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11
Q

A ___ or ___ is also a term for a large boat that would fit the pre-colonial society.

A

balangay or barangay

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12
Q

No (1)___ unified the archipelago as one territory, although a leader, called a (2)___ or a (3)___, consolidated the small political units into a larger one.

A
  1. datu
  2. rajah
  3. sultan
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13
Q

Pre-colonial Filipinos paid their taxes to be protected by their datu. This was called (1)___ or ___.

A
  1. buwis or handug
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14
Q

Three classes in pre-colonial Visayan social structure.

A
  1. Tumao
  2. Timawa
  3. Oripun
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15
Q

Noble rank, including the datu

A

Tumao

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16
Q

The “free men”, the warrior class, and the third rank of nobility. The class that paid taxes and could also acquire property including slaves.

A

Timawa

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17
Q

Commoners and slaves. They did not pay taxes and rendered instead their services for debts or favors.

A

Oripun

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18
Q

Spanish Colonization
A ship that annually plied the Pacific from Manila to Acapulco, and back again. (plus year)

A

Manila-Acapulco Galleon Trade (1565-1815)

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19
Q

(1)___ ___ ___

Men within the age of (2)___-___ years were required to render labor in the community for (3)___ ___. Paying a (4)___ (one and a half rea) could exempt the colonial subject from the forced labor.

A
  1. Polo y Servicio
  2. 16-60
  3. 40 days
  4. falla
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20
Q

The (1)___

A system requiring the Filipino farmers to sell their goods to the government. Imposed by (2)___ ___ ___ ___ ___ in the (3)___ ___, the (4)___ allowed for abuse as the colonial government could set the mandatory purchase of the goods at a lower price.

A
  1. Bandala
  2. Governor Sebastian Hurtado de Corcuera
  3. 17th century
  4. bandala
21
Q

(1)___ ___

(2)___ ___ ___ issued a decree in (3)___ to distribute the lands in (4)___ to loyal Spanish subjects. (5)___ were given the right to collect taxes in their assigned areas.

A
  1. Encomienda System
  2. King Philip II
  3. 1558
  4. Cebu
  5. Encomenderos
22
Q

___ were required by law to protect the natives, help the missionaries in converting natives to Christianity, and promote education.

A

Encomenderos

23
Q

___ or ___ could be paid in cash or kind. Aside from that, custom duties and income tax were also collected.

A

Tribute or “buwis”

24
Q

By (1)___, the (2)___ replaced the tribute. Everyone at the age of (3)___ ___ ___ were required to pay.

A
  1. 1884
  2. cedula
  3. 18 and above
25
Q

The (1)___ ___ ___, or the (2)___ ___ ___, was the head of the financial matters except when revoked by the (3)___ ___ ___.

A
  1. Contador de Resultas
  2. Chief Royal Accountant
  3. Council of Indies
26
Q

American Period
(1)___ ___ ___ ___ was to impose resident tax, or cedula, which cost (2)___ ___. Additional tax of (3)___ ___ was also added, depending on one’s income and properties.

A
  1. Commonwealth Act No. 465
  2. fifty centavos
  3. one peso
27
Q

In (1)___, the first civil government was created under (2)___ ___ ___. The second civil governor, (3)___ ___ ___, passed the (4)___ ___ ___ ___ in (5)___, which created the Bureau of Internal Revenue.

A
  1. 1902
  2. William H. Taft
  3. Luke E. Wright
  4. Reorganization Act. No. 1189
  5. 1904
28
Q

The first reorganization of the BIR, during the term of Collector ___, created eight divisions:

A

William T. Holting
1. Accounting
2. Cash
3. Clerical
4. Inspection
5. Law
6. Real Estate
7. License
8. Records

29
Q

First three Filipino BIR Collectors:

A
  1. Wenceslao Trinidad (1918-1922)
  2. Juan Posadas Jr. (1922-1934)
  3. Alfredo Yatao (1934-1938)
30
Q

In ___ ___, the Real Estate, License, and Cash Divisions were transferred to the City of Manila, leaving the bureau with five divisions:

The bureau thus established the (1)___ ___ and the (2)___ ___ ___.

A
  1. Administrative
  2. Law
  3. Accounting
  4. Income Tax
  5. Inspection
  6. Examiner’s Division
  7. Secret Service Section
31
Q

Japanese Occupation
When World War II broke out, (1)___ was combined with the (2)___ ___, which was headed by the Director of Customs and Internal Revenue.

A
  1. BIR
  2. Customs Office
32
Q

The (1)___ issued a set of new money, which became known as the (2)___ ___ ___ because of its very low value as caused by the (3)___ ___.

A
  1. Japanese
  2. Mickey Mouse money
  3. severe inflation
33
Q

(1)___ ___ ___ ___
In (2)___, the Japanese imposed a war tax on all Jews residing in the country. Wealthy Jews were forced to surrender (3)___ ___ of their holdings.

A
  1. War tax on Jews
  2. 1943
  3. 50 percent
34
Q

The (1)___ was re-established when the (2)___ ___ granted the Philippines its independence.
After the War, there was a severe (3)___ ___ ___ in many sectors of the government.

A
  1. BIR
  2. United States
  3. lack of funds
35
Q

During the term of President ___ ___, the new tax measures were passed, including higher corporate taxes.

A

Elpidio Quirino

36
Q

The tax collection scheme remained problematic in the administrations that followed, since the (1)___ ___ remained overburdened by taxes, while the (2)___ who controlled the government engineered to avoid getting higher taxes.
The (3)___-___ ___ saw a rise in government corruption.

A
  1. lower class
  2. elite
  3. post-War republic
37
Q

The Congress did not pass any tax legislation between ___ and ___.

A

1959 and 1968

38
Q

Under President (1)___, (2)___ ___ of total tax collection came from indirect taxes, or taxes from the consumers. Low tax yield was generated at an average annual rate of (3)___ ___.

A
  1. Marcos
  2. 70 percent
  3. 15 percent
39
Q

Under President (1)___ ___, the (2)___ ___ ___ ___ was established to improve the responsiveness of the tax system.

A
  1. Corazon Aquino
  2. 1986 Tax Reform Program
40
Q

(1)___-___ ___(___) was introduced and put into effect in (2)___.

A
  1. Value-added Tax (VAT)
  2. 1988
41
Q

The (1)___ ___ ___, along with its attached agency, (2)___ ___ ___ ___, were restructured. As a result, the trust in(3) ___ significantly increased and the tax revenue increased from (4)___ ___ in ___, to (5)___ ___ in ___.

A
  1. Department of Finance
  2. Bureau of Internal Revenue
  3. BIR
  4. 10.75 percent in 1985
  5. 15.4 percent in 1992
42
Q

Under (1)___ ___ ___, in (2)___, the (3)___ ___ ___ ___ was implemented, which aimed to raise revenue in the government coffers.
His administration (4)___ to sustain the increase in revenue because of continuous corporate tax evasions and the government’s weakness to prosecute elite tax evaders.

A
  1. Fidel V. Ramos
  2. 1997
  3. Comprehensive Tax Reform Program
  4. failed
43
Q

When (1)___ ___-___ became president through (2)___ ___, there was an increase in government spending without having adjusted the tax collections, thus resulting in large deficits from (3)___ to ___.
(4)___ ___ ___ ___ (___) was signed into law.
(5)___ ___ ___ increased from (6)___ to ___ ___.

A
  1. Gloria Macapagal-Arroyo
  2. EDSA Dos
  3. 2002 to 2004
  4. Expanded Value Added Tax (E-VAT)
  5. VAT tax rate
  6. 10 to 12 percent.
44
Q

The administration of (1)___ ___ ___ made no new tax reforms but implemented the Republic Act (2)___, or the (3)___ ___ ___.

A
  1. Benigno Aquino III
  2. 1305
  3. Sin Tax Reform
45
Q

The ___ ___ ___ adds extra taxes on liquor and cigarettes.

A

Sin Tax Reform

46
Q

Revenues from the (1)___ ___ enabled the increase in budget of the (2)___ ___ ___ and in the free health premium insurance for (3)___ ___.

A
  1. Sin Tax
  2. Department of Health
  3. PhilHealth members
47
Q

President (1)___ ___ promised to lower income tax rates of the working Filipinos, but implemented the (2)___ ___ ___ ___ ___ ___ (___) instead.

A
  1. Rodrigo Duterte
  2. Tax Reform for Acceleration and Inclusion (TRAIN)
48
Q

President (1)___ also signed RA No. (2)___, imposing a higher tax on cigarettes and e-cigarettes, as part of the government’s initiative to implement the (3)___ ___ ___ (___) of the Philippines.

A
  1. Duterte
  2. 11346
  3. Universal Health Program (UHC)

Readings in Philippine History (3 decks)

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