Taxation Flashcards by Dave Belaguin

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

Margaret Mitchell, Gone with the Wind

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(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)___.

Modern taxation
local datu
sultan

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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.

taxation
revenues

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Periodization: Pre-colonial Philippines

(Before 1521)

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Periodization: Spanish Colonization

(1521-1898)

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Periodization: American Period

(1898-1942)

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Periodization: Japanese Occupation

(1942-1945)

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Periodization: Post-War Philippines

(1946-present)

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

1521
1565

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

barangay
Antonio Pigafetta
balangai and balanghai

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

balangay or barangay

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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.

datu
rajah
sultan

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

buwis or handug

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Three classes in pre-colonial Visayan social structure.

Tumao
Timawa
Oripun

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Noble rank, including the datu

Tumao

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

Timawa

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

Oripun

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

Manila-Acapulco Galleon Trade (1565-1815)

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(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.

Polo y Servicio
16-60
40 days
falla

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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.

Bandala
Governor Sebastian Hurtado de Corcuera
17th century
bandala

(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.

Encomienda System
King Philip II
1558
Cebu
Encomenderos

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

Encomenderos

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

Tribute or “buwis”

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

1884
cedula
18 and above

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

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

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.

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

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.

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

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

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

First three Filipino BIR Collectors:

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

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)___ ___ ___.

1. Administrative 2. Law 3. Accounting 4. Income Tax 5. Inspection 1. Examiner's Division 2. Secret Service Section

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.

1. BIR 2. Customs Office

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)___ ___.

1. Japanese 2. Mickey Mouse money 3. severe inflation

(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.

1. War tax on Jews 2. 1943 3. 50 percent

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.

1. BIR 2. United States 3. lack of funds

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

Elpidio Quirino

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.

1. lower class 2. elite 3. post-War republic

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

1959 and 1968

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)___ ___.

1. Marcos 2. 70 percent 3. 15 percent

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

1. Corazon Aquino 2. 1986 Tax Reform Program

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

1. Value-added Tax (VAT) 2. 1988

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 ___.

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

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.

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

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 ___ ___.

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.

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

1. Benigno Aquino III 2. 1305 3. Sin Tax Reform

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

Sin Tax Reform

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

1. Sin Tax 2. Department of Health 3. PhilHealth members

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

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

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.

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