Philippine Taxation History Quiz & Flashcards

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Questions and Answers

What program was launched to promote efficient and honest tax collection?

Action-Centered Reformation

Project: Honest Taxation

Operation: Walang Taya

Operation: Walang Lagay (correct)

Which project was initiated in 1994 under Commissioner Chato?

Integrated Tax Strategy

Tax Compliance Initiative

Tax Computerization Project (correct)

Tax Modernization Program

What was the purpose of EO No. 430 approved in 1997?

To approve tax incentives

To increase tax rates

To audit tax cases more frequently

To support tax computerization (correct)

What was the primary focus of the ACTS or Action-Centered Transformation Program?

Realigning the Bureau towards its vision Signup and view all the answers

Which measure was prioritized to enhance taxpayer compliance under the new Commissioner?

Full utilization of tax computerization Signup and view all the answers

What was the significant change in the title of the head of the Bureau in January 1957?

Changed from Collector to Commissioner Signup and view all the answers

Which of the following departments was NOT created during the reorganization discussed?

Finance Signup and view all the answers

What method was implemented to collect income tax under Republic Act 690?

Withholding tax upon receipt of income Signup and view all the answers

How many Regional Offices did the Bureau have by 1957?

Ten Signup and view all the answers

What significant step was undertaken by the Bureau in 1958?

Creation of the Tax Census Division Signup and view all the answers

What was the main purpose of the Tax Census Unit in each Regional Office?

To consolidate asset and income statements Signup and view all the answers

What reorganization order took effect on March 1, 1954?

RMO No. 41 Signup and view all the answers

What was abolished by Act No. 299 in May 1921?

Real Estate and Cash Divisions Signup and view all the answers

What percentage of total income tax was collected due to the new withholding system?

25% Signup and view all the answers

After the reorganization on October 1, 1947, how many divisions were left in the Bureau?

Five Signup and view all the answers

What major change occurred to the Accounting Unit and Revenue Accounts as a result of the 1947 reorganization?

They were merged into one unit Signup and view all the answers

What was the focus of the Secret Service Section established during the Bureau's reorganization?

Detection of tax evasion and fraud Signup and view all the answers

What significant restructuring happened on January 1, 1951?

Passage of Executive Order No. 392 Signup and view all the answers

Which division was responsible for centralizing all legal work after the 1947 reorganization?

Law Division Signup and view all the answers

Which unit was established to handle operations related to distilleries and tobacco factories?

City Revenue Agents Signup and view all the answers

What happened to all records in the Records Section under the Administrative Division?

They were consolidated Signup and view all the answers

What was the primary form of trade in the pre-colonial Philippines?

Barter Signup and view all the answers

Who were exempt from paying taxes during the pre-colonial era?

Oripuns Signup and view all the answers

What was the diezmoprediales tax and to whom was it paid?

1/10 of the produce, paid to the viceregal government Signup and view all the answers

What was the purpose of the vinta tax?

To defend against Muslim pirates Signup and view all the answers

What does the term 'Tributo' refer to in the context of the Spanish colonial era?

Encomienda tax Signup and view all the answers

What was one of the notable changes introduced during President Estrada's administration regarding tax services?

Establishment of the Large Taxpayers Service (LTS) Signup and view all the answers

During which years was the American regime established in the Philippines?

1898 to 1901 Signup and view all the answers

Which group was created to focus on legal matters within the BIR?

Legal and Enforcement Group Signup and view all the answers

Who was the first civilian governor of the Philippines under American rule?

William H. Taft Signup and view all the answers

What program offered immunity from audit to taxpayers under specific conditions?

Economic Recovery Assistance Payment Program Signup and view all the answers

What were local taxes classified as during the pre-colonial era?

Protection money for the datu Signup and view all the answers

What was the purpose of creating the Internal Affairs Service within the BIR?

To enforce legal regulations Signup and view all the answers

Which organization was the Deputy Commissioner of the BIR, Beethoven Rualo, associated with?

Bureau of Internal Revenue Signup and view all the answers

Which entities were engaged to support the BIR in implementing tax campaigns?

Business associations and local government units Signup and view all the answers

What significant reform did EO No. 306 bring to the BIR?

Integration of its Excise Taxpayers Service and Large Taxpayers Service Signup and view all the answers

What was one of the goals of the reforms undertaken under Beethoven Rualo's leadership?

To enhance voluntary compliance Signup and view all the answers

What purpose does the Taxpayer Feedback Mechanism serve?

To report complaints about BIR employees and non-compliant taxpayers. Signup and view all the answers

Which project was revived by the Bureau in 2009 to enhance taxpayer service?

Handang Maglingkod Project Signup and view all the answers

Who assumed the position of Commissioner of Internal Revenue after Commissioner Esquivias resigned?

Joel L.Tan-Torres Signup and view all the answers

What was a major focus of Commissioner Tan-Torres' administration?

Launching a high visibility public awareness campaign Signup and view all the answers

What is an example of a complaint that can be reported through the Taxpayer Feedback Mechanism?

Failure to issue Official Receipts by taxpayers Signup and view all the answers

Which of the following is not included in the content provided?

Details on tax incentives for businesses Signup and view all the answers

What type of facility was established to provide feedback on BIR employees?

An eComplaint facility Signup and view all the answers

Which commodity is exempted from taxation according to the content?

Natural fruit juices and milk Signup and view all the answers

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:
1. Merged Accounting Unit and Revenue into one.
2. Consolidated records in one administrative division
3. 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.

Philippine Taxation History of BIR

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