Podcast
Questions and Answers
What program was launched to promote efficient and honest tax collection?
What program was launched to promote efficient and honest tax collection?
Which project was initiated in 1994 under Commissioner Chato?
Which project was initiated in 1994 under Commissioner Chato?
What was the purpose of EO No. 430 approved in 1997?
What was the purpose of EO No. 430 approved in 1997?
What was the primary focus of the ACTS or Action-Centered Transformation Program?
What was the primary focus of the ACTS or Action-Centered Transformation Program?
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Which measure was prioritized to enhance taxpayer compliance under the new Commissioner?
Which measure was prioritized to enhance taxpayer compliance under the new Commissioner?
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What was the significant change in the title of the head of the Bureau in January 1957?
What was the significant change in the title of the head of the Bureau in January 1957?
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Which of the following departments was NOT created during the reorganization discussed?
Which of the following departments was NOT created during the reorganization discussed?
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What method was implemented to collect income tax under Republic Act 690?
What method was implemented to collect income tax under Republic Act 690?
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How many Regional Offices did the Bureau have by 1957?
How many Regional Offices did the Bureau have by 1957?
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What significant step was undertaken by the Bureau in 1958?
What significant step was undertaken by the Bureau in 1958?
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What was the main purpose of the Tax Census Unit in each Regional Office?
What was the main purpose of the Tax Census Unit in each Regional Office?
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What reorganization order took effect on March 1, 1954?
What reorganization order took effect on March 1, 1954?
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What was abolished by Act No. 299 in May 1921?
What was abolished by Act No. 299 in May 1921?
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What percentage of total income tax was collected due to the new withholding system?
What percentage of total income tax was collected due to the new withholding system?
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After the reorganization on October 1, 1947, how many divisions were left in the Bureau?
After the reorganization on October 1, 1947, how many divisions were left in the Bureau?
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What major change occurred to the Accounting Unit and Revenue Accounts as a result of the 1947 reorganization?
What major change occurred to the Accounting Unit and Revenue Accounts as a result of the 1947 reorganization?
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What was the focus of the Secret Service Section established during the Bureau's reorganization?
What was the focus of the Secret Service Section established during the Bureau's reorganization?
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What significant restructuring happened on January 1, 1951?
What significant restructuring happened on January 1, 1951?
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Which division was responsible for centralizing all legal work after the 1947 reorganization?
Which division was responsible for centralizing all legal work after the 1947 reorganization?
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Which unit was established to handle operations related to distilleries and tobacco factories?
Which unit was established to handle operations related to distilleries and tobacco factories?
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What happened to all records in the Records Section under the Administrative Division?
What happened to all records in the Records Section under the Administrative Division?
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What was the primary form of trade in the pre-colonial Philippines?
What was the primary form of trade in the pre-colonial Philippines?
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Who were exempt from paying taxes during the pre-colonial era?
Who were exempt from paying taxes during the pre-colonial era?
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What was the diezmoprediales tax and to whom was it paid?
What was the diezmoprediales tax and to whom was it paid?
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What was the purpose of the vinta tax?
What was the purpose of the vinta tax?
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What does the term 'Tributo' refer to in the context of the Spanish colonial era?
What does the term 'Tributo' refer to in the context of the Spanish colonial era?
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What was one of the notable changes introduced during President Estrada's administration regarding tax services?
What was one of the notable changes introduced during President Estrada's administration regarding tax services?
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During which years was the American regime established in the Philippines?
During which years was the American regime established in the Philippines?
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Which group was created to focus on legal matters within the BIR?
Which group was created to focus on legal matters within the BIR?
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Who was the first civilian governor of the Philippines under American rule?
Who was the first civilian governor of the Philippines under American rule?
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What program offered immunity from audit to taxpayers under specific conditions?
What program offered immunity from audit to taxpayers under specific conditions?
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What were local taxes classified as during the pre-colonial era?
What were local taxes classified as during the pre-colonial era?
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What was the purpose of creating the Internal Affairs Service within the BIR?
What was the purpose of creating the Internal Affairs Service within the BIR?
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Which organization was the Deputy Commissioner of the BIR, Beethoven Rualo, associated with?
Which organization was the Deputy Commissioner of the BIR, Beethoven Rualo, associated with?
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Which entities were engaged to support the BIR in implementing tax campaigns?
Which entities were engaged to support the BIR in implementing tax campaigns?
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What significant reform did EO No. 306 bring to the BIR?
What significant reform did EO No. 306 bring to the BIR?
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What was one of the goals of the reforms undertaken under Beethoven Rualo's leadership?
What was one of the goals of the reforms undertaken under Beethoven Rualo's leadership?
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What purpose does the Taxpayer Feedback Mechanism serve?
What purpose does the Taxpayer Feedback Mechanism serve?
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Which project was revived by the Bureau in 2009 to enhance taxpayer service?
Which project was revived by the Bureau in 2009 to enhance taxpayer service?
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Who assumed the position of Commissioner of Internal Revenue after Commissioner Esquivias resigned?
Who assumed the position of Commissioner of Internal Revenue after Commissioner Esquivias resigned?
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What was a major focus of Commissioner Tan-Torres' administration?
What was a major focus of Commissioner Tan-Torres' administration?
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What is an example of a complaint that can be reported through the Taxpayer Feedback Mechanism?
What is an example of a complaint that can be reported through the Taxpayer Feedback Mechanism?
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Which of the following is not included in the content provided?
Which of the following is not included in the content provided?
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What type of facility was established to provide feedback on BIR employees?
What type of facility was established to provide feedback on BIR employees?
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Which commodity is exempted from taxation according to the content?
Which commodity is exempted from taxation according to the content?
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Study Notes
Philippine Taxation and History of BIR
- The Philippines had various kingdoms (barangays) ruled by datus (or rajahs)
- Taxes (buwis or handug) were paid in crops or goods
- Timawa (free men) paid taxes, while maharlikas (nobility) and datus protected people
- The oripun (slaves) were exempted
- During the 17th and 18th centuries, the Contador de Resultas (Chief Royal Accountant) managed finances
- Similar to a Commissioner of Internal Revenue, his decisions were final except when reviewed by the Council of the Indies
- Taxes during the Spanish Era included tributes (head taxes), taxes on jewelry/gold, and indirect taxes (tobacco, wine, cockpits, etc.)
- The Spanish treasury was subsidized by the Philippines from 1521-1821 due to poor revenue collection
- Encomienda system: land grants from the Crown (worth tax to the Filipinos)
- Diezmos prediales: 1/10 of the produce from the encomienda paid to the government
- Sanctorum: tax given to the local church
- Additional taxes included coastal defense (Vinta) and Zamboanga conquests
- In the early American regime (1898-1901), American military governors ruled
- The first civil government was established in 1902 under William H. Taft
- The Bureau of Internal Revenue (BIR) was established in 1904 (Reorganization Act 1189)
- Henry Ide (author of the Internal Revenue Law of 1904) and John S. Hord initially led the BIR
American Era
- Initially, the BIR was organized under the Secretary of Finance (Henry Ide), with John S. Hord as the first Collector
- The first BIR had 69 employees, including a Collector, Vice-Collector, Chief Clerk, a Law Clerk, and Records Clerk and three Division Chiefs
- Ellis Cromwell, William T. Holting, and James J. Rafferty followed as American Collectors
Japanese Era
- During World War II (1942-1945), the BIR was combined with the Customs Office and headed by a Director of Customs and Internal Revenue
Post-War Era
- In 1946, the Philippines gained independence and the BIR was re-established
- Executive Order No. 94 (October 1, 1947) reorganized the BIR into three key areas:
- Merged Accounting Unit and Revenue into one.
- Consolidated records in one administrative division
- Centralized legal work in one division
Additional Information
- In 1951, the Bureau went through another significant reform.
- Regional offices were created in 1955 in Cebu and Davao
- The Bureau's organization continued to evolve over time, with changes in structure and responsibilities to adapt to the needs of the country and the evolving tax system.
- Commissioner Efren Plana moved the national office to Quezon City (1976)
- Commissioner Vera (1965) introduced the "Blue Master Program" and "Voluntary Tax Compliance Program"
- Commissioner Chato (1993) launched the ACTS program to transform the BIR
- Commissioner Buñag (2006) established the BIR Contact Center and introduced eLounges in Regional offices
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Description
Explore the intricate history of taxation in the Philippines from the era of barangays to the Spanish colonial period. This quiz covers significant themes including the roles of various societal classes in tax collection and the influence of the Crown on local revenue systems. Test your knowledge on how taxation has evolved in Philippine history.
