Taxes Flashcards

1
Q

why Taxation was compulsory

A

recognition of Spain’s sovereignty

To defray the expenses of pacification

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2
Q

several colonial laws on taxation were made by the __________________ for the Spanish monarch

A
  1. Real y Supremo Consejo de las Indias
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3
Q

these laws were embodied in the compilation of legislations related to New World called _______________.

A
  1. Recopilacion de leyes de loas reynos de las Indias- t
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4
Q

a general tax paid by the Filipinos to Spain which amounted to eight reales.

A

Tributo

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5
Q

Those required to pay the tributo were:

A
  1. 18-50 year old males
  2. carpenters, bricklayers, blacksmiths, tailors, and shoemakers
  3. town workers such as construction workers
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6
Q

tax in the amount of 3 reales. These were required for the cost of christianization, including the construction of churches, and the purchase of materials for religious celebrations

A
  1. Sanctorum
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7
Q
  • was a tax in the amount of half real for the military campaign of the government against the muslims.
A

Donativo

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8
Q

Caja de comunidad

A
  • was a tax collected in the amount of 1 real for the incurred expense of the town in the construction of the roads, repair the bridges or improvement of public buildings.
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9
Q

also called as “polo y servicio” was a form of forced labor during the Spanish period in the Philippines.

A

Servicio personal

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10
Q

polista

A
  • All able-bodied males that are 16-60 years old were required to work and were called ___________. They were required to work for 40 days. However, the number of days was lowered to 15 days in 1844 as a result of the tax reform.
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11
Q
  • The only way that a polista can be freed from forced labor was when he paid a _________, or fine.
A

Falla

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12
Q

exempt from forced labor and falla

A

gobernadorcillo, cabeza de barangay, and the principalia -

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13
Q

tribute occurred on Luzon. The revolt of the Ilocano, Ibanags, and other Filipinos were triggered by the alleged abuses of the tax collectors including the collection of high taxes; the first native revolt against he hated tribute and the corrupt tribute collectors.

A

Cagayan and Dingras Revolt

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14
Q

Governor _______ sent spanish and filipino troops to pacify the rebels.

A

Santiago De Vera

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15
Q
  • occurred on June 1, 1649. Rose in arms against the Spaniards over the polo y servicio or forced labor system being started in Samar.
A

Agustin Sumuroy’s Revolt

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16
Q

waray from palapag in today’s northern samar.

A

Agustin Sumuroy

17
Q

The date of capture and execution of Agustin Sumuroy.

A

June 1650 -

18
Q
  • A kapampangan led an uprising in Pampanga. The Kapampangans were against the tribute forced labor and rice exploitations. For eight months, they were made to work under unfair conditions and were not paid for the labor and rice purchased from them.
A

Francisco Maniago’s Revolt

19
Q
  • Was the maestro de campo of binalatonga. Coased by Maniago to revolt against the abuses of the Spaniards because they were experiencing the same abuses.
A

Andres Malong Revolt

20
Q

TAX REFORM of 1884

A

Abolition of tribute and replacement of cedula tax

27. Reduction of 40-day annual forced labor to 15 days

21
Q

were first issued based on the Royal Decree in March 6, 1884.

A
  1. The Cedulas Personals -
22
Q
  • All men and women residents of the idelands who were over 18 years old were required to obtain a ___________.
A

Cedula

23
Q
  1. remontados d infieles -
A

The exemptions were the chinese who paid another poll tax, the

24
Q

All in all, there were _____ different classes of cedulas.

A

16

25
Q

passed as a reaction to the problems of collecting land tax that replaced urbana.

A

Internal Revenue Law of 1904 -

26
Q

In 1913, the ______________ was passed, resulting in a reduction in the revenue of the government as export taxes levied on sugar, tobacco, hemp, and copta were lifted.

A

Underwood-Simmons Tariff Act

27
Q

LEGAL BASES OF CURRENT PHILIPPINE TAXATION

A

Constitution; Article XI Section 28
35. National Internal Revenue Code
36. Tax Acceleration and Inclusion Act of 2017
Also, Local Government Code of 1991

28
Q

KINDS OF TAXES

A

. Direct taxes - paid from income and properties. (compensation income, passive income, business income)

Indirect taxes paid from consumption of goods. (VAT, percentage tax, excise tax)

29
Q
  • paid from income and properties. (compensation income, passive income, business income)
A

. Direct taxes

30
Q

paid from consumption of goods. (VAT, percentage tax, excise tax)

A

Indirect taxes

31
Q

Jose Aranas

A

first Commissioner and last Collector of BIR.

32
Q
  1. Tax Reform for Acceleration and Inclusion Law
A

TRAIN LAW