Taxation in Philippine History
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Questions and Answers

What is the primary focus of the Comprehensive Agrarian Reform Program (CARP)?

  • Implementing land reform for all crop types
  • Improving agricultural technology
  • Enhancing local cuisine production
  • Focusing on rice and corn lands (correct)
  • Which festival celebrates the agricultural produce, traditional music, dance, and cuisine of Bataan?

  • Banga Festival
  • Araw ng Kagitingan
  • Pistang Bataan (correct)
  • Cultural Heritage Festival
  • What is the significance of April 9 in the Philippines?

  • Celebration of Philippine Independence
  • Establishment of Bataan's local cuisine
  • Commemoration of soldier bravery during World War II (correct)
  • Inauguration of the Comprehensive Agrarian Reform Program
  • Which local dish is a specialty of Bataan?

    <p>Bataan Longganisa (B)</p> Signup and view all the answers

    What artistic traditions are notable in Bataan's culture?

    <p>Weaving and pottery (D)</p> Signup and view all the answers

    What was the main purpose of the Tax Reform for Acceleration and Inclusion (TRAIN) Law?

    <p>To simplify the tax system and boost government revenue (A)</p> Signup and view all the answers

    Which year was the value-added tax (VAT) introduced in the Philippines?

    <p>1986 (D)</p> Signup and view all the answers

    Which of the following is NOT a positive impact of the Philippine tax system?

    <p>Increasing unemployment rates (C)</p> Signup and view all the answers

    What does the acronym TRAIN stand for in relation to the Philippine tax system?

    <p>Tax Reform for Acceleration and Inclusion (D)</p> Signup and view all the answers

    What significant event occurred in the Philippines during December 1941?

    <p>The Japanese invasion of the Philippines (A)</p> Signup and view all the answers

    Who was the Philippine President who signed the TRAIN Law into effect?

    <p>Rodrigo Duterte (B)</p> Signup and view all the answers

    Which municipality is known as the capital of Bataan?

    <p>Balanga City (C)</p> Signup and view all the answers

    What event is commemorated as a significant tragedy during World War II in Bataan?

    <p>Bataan Death March (B)</p> Signup and view all the answers

    In which year was the Tax Reform Act implemented in the Philippines?

    <p>1997 (A)</p> Signup and view all the answers

    Which language is spoken by the majority of the population in Bataan?

    <p>Tagalog (D)</p> Signup and view all the answers

    Which agricultural product is not among the major crops grown in Bataan?

    <p>Wheat (B)</p> Signup and view all the answers

    Which mountain range is located in Bataan?

    <p>Bataan Mountain Ranges (D)</p> Signup and view all the answers

    What role did the town of Abucay play in the colonial period?

    <p>Place of Dutch massacre (C)</p> Signup and view all the answers

    Apart from agriculture, which sector significantly contributes to the economy of Bataan?

    <p>Industry (B)</p> Signup and view all the answers

    What was the approximate population of Bataan as of 2021?

    <p>853,373 (B)</p> Signup and view all the answers

    Which religion has the majority following in Bataan?

    <p>Roman Catholicism (B)</p> Signup and view all the answers

    What was one of the primary goals of the changes introduced to the tax system by the Americans?

    <p>To modernize the tax system (D)</p> Signup and view all the answers

    What was the purpose of the Bureau of Internal Revenue (BIR) established in 1904?

    <p>To centralize the collection of taxes (B)</p> Signup and view all the answers

    What type of tax is imposed on individuals and businesses based on their earnings?

    <p>Income tax (D)</p> Signup and view all the answers

    The real property tax introduced by the Americans was aimed at which of the following?

    <p>Improving local government funding (B)</p> Signup and view all the answers

    What was the cedula tax retained by the Americans during their rule?

    <p>A personal identification tax (B)</p> Signup and view all the answers

    What is the primary purpose of excise taxes imposed by the Americans?

    <p>To discourage consumption of luxury items (D)</p> Signup and view all the answers

    What was the primary reason for taxation during the Spanish Colonial Period in the Philippines?

    <p>To extract resources and confirm sovereignty (C)</p> Signup and view all the answers

    What was a key feature of the Revenue Act of 1913?

    <p>It introduced a federal income tax (C)</p> Signup and view all the answers

    Custom duties primarily serve the purpose of?

    <p>Protecting local industries and generating revenue (D)</p> Signup and view all the answers

    Which of the following taxes was specifically directed towards agricultural produce during the Spanish Colonial Period?

    <p>Diezmos prediales (C)</p> Signup and view all the answers

    Who was generally required to pay the tributo during the Spanish Colonial Period?

    <p>18-50 years old males and specific tradesmen (A)</p> Signup and view all the answers

    The term 'bandala' refers to which aspect of the taxation system during the Spanish Colonial Period?

    <p>Fixed prices for goods sold to the government (B)</p> Signup and view all the answers

    Which of the following groups was exempt from paying tributo during the Spanish Colonial Period?

    <p>Soldiers and sons of government officials (A)</p> Signup and view all the answers

    What was 'servicio personal' in the context of Spanish colonial taxes?

    <p>Mandatory labor service for the Spanish crown (A)</p> Signup and view all the answers

    What was the Recopilacion de Leyes de los Reinos de las Indias?

    <p>A four-volume collection of colonial laws (B)</p> Signup and view all the answers

    What does the term 'sanctorum' refer to?

    <p>A place designated for worship (D)</p> Signup and view all the answers

    What would result from failure to pay the tributo during the Spanish Colonial Period?

    <p>Punishment or penalties (B)</p> Signup and view all the answers

    What was the purpose of the Donativo tax?

    <p>To support military efforts against Muslims (C)</p> Signup and view all the answers

    What was the amount collected from the CAJA DE COMMUNIDAD tax?

    <p>1 real (C)</p> Signup and view all the answers

    What was reduced by the Tax Reform of 1884?

    <p>The annual forced labor days from 40 to 15 (A)</p> Signup and view all the answers

    What event took place on August 23, 1896, involving the cedulas personales?

    <p>Andres Bonifacio and Katipuneros tore their cedulas (D)</p> Signup and view all the answers

    Who was required to pay the cedula personales tax?

    <p>All residents aged 18 and older, regardless of origin (B)</p> Signup and view all the answers

    What was the main purpose of the Bandala System or Diezmos Prediales tax?

    <p>To support the church and missions (C)</p> Signup and view all the answers

    What were individuals subjected to under the Servicio Personal system?

    <p>Forced labor for public constructions (A)</p> Signup and view all the answers

    Flashcards

    Tributo

    A general tax paid by Filipinos to the Spanish during the colonial period. Equivalent to 1 peso.

    Spanish Colonial Taxation

    A formal system enforced by Spain to extract resources from Filipino people.

    Buwis

    The pre-colonial Filipino term for taxes.

    Reconoilation of Spanish colonies

    Paying taxes as a recognition of Spain's control over its territories.

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    Bandala

    A system requiring Filipino farmers to sell their goods to the government at set prices.

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    Diezmos Prediales

    Taxes on agricultural products in the Spanish colonies.

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    Exemptions from Tributo

    Certain groups were exempt from paying the tributo, including officials, soldiers, and the very poor.

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    Taxation in Pre-colonial Philippines

    Taxes in the Philippines before Spanish colonization were paid in kind to local leaders.

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    Sanctorum Tax

    A tax in Spanish colonies used for religious purposes, like church building and ceremonies.

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    Donativo Tax

    A tax for military campaigns, mostly to support the Zamboanga port.

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    Caja de Comunidad Tax

    A tax to fund town improvements, like roads, bridges, and public buildings.

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    Servicio Personal (Polo y Servicio)

    Forced labor system in the Philippines during Spanish rule.

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    Tax Reform of 1884

    Spanish colonial reform ending the tributo and reducing forced labor (Polo y Servicio).

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    Cedula Tax

    A personal tax replacing the tributo, required for all adults.

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    Cedula Protest

    Andres Bonifacio and others tearing their cedulas as a protest against Spanish rule.

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    Income Tax

    A tax collected from individuals and businesses based on their earnings. This money funds public services, government obligations, and resources for citizens.

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    Real Property Tax

    Tax paid on land and buildings, calculated based on their value. This helps fund local governments and promotes self-reliance.

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    Cedula (Residence Certificate)

    A personal tax paid by every citizen during the American period, serving as proof of identity and citizenship.

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    Excise Tax

    A tax imposed on specific goods like tobacco, alcohol, and imported products. It aims to raise money for the government and discourage consumption of certain goods.

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    Customs Duties (Import Duties)

    Taxes imposed on goods entering a country. They protect local industries and businesses from foreign competition and generate revenue.

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    Bureau of Internal Revenue (BIR)

    The government agency responsible for collecting taxes in the Philippines. Established in 1904 by the Americans to streamline and formalize the tax system.

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    Revenue Act of 1913 (Underwood Tariff Act)

    A US law that reduced tariffs on imports and introduced a federal income tax. This aimed to create a fairer tax system and lessen reliance on tariffs for government revenue.

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    What was the goal of the American tax reforms in the Philippines?

    The Americans aimed to modernize the tax system by creating a fairer and more efficient collection process, introducing new taxes like income tax and property tax, and gradually phasing out outdated Spanish-era taxes.

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    Araw ng Kagitingan

    A national holiday in the Philippines celebrated on April 9th, commemorating the bravery of Filipino soldiers during World War II.

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    Bataan Day

    Another name for Araw ng Kagitingan, a day of remembrance for the sacrifices made during World War II.

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    CARP

    The Comprehensive Agrarian Reform Program, a government program in the Philippines designed to distribute land to farmers.

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    CARL

    The Comprehensive Agrarian Reform Law, a law that established the CARP.

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    What was the primary goal of CARP?

    To distribute land to farmers, particularly for rice and corn production, aimed at empowering farmers and increasing food production.

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    TRAIN Law

    The Tax Reform for Acceleration and Inclusion (TRAIN) Act, signed into law in 2017, is the first package of the Comprehensive Tax Reform Program (CTRP). It aims to simplify the tax system, boost the economy, and provide social benefits.

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    Tax Reform Act of 1997

    This act aimed to simplify the tax system by lowering income tax rates and streamlining the collection process.

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    How does TRAIN funding impact Filipinos?

    The TRAIN Law funds essential services like healthcare, education, infrastructure, and social welfare programs, providing access to these services for Filipinos, especially vulnerable groups.

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    What economic benefits does TRAIN offer?

    TRAIN funds infrastructure projects like roads, bridges, and communication networks, stimulating economic growth and development. It also attracts foreign investment and creates jobs, leading to increased economic stability and prosperity.

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    Ayta Magbeken

    An indigenous group who were the first inhabitants of the Bataan Peninsula, traditionally residing in its mountainous areas.

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    When was Bataan officially recognized as a province?

    Bataan officially became a province on January 11, 1757, under the administration of Gobernador Heneral Pedro Manuel Arandia.

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    Balanga City

    Balanga City is the current capital of Bataan, located in the heart of the peninsula.

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    Bataan Death March

    A forced march of Filipino and American prisoners of war by the Japanese during World War II, characterized by extreme brutality and suffering.

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    Battle of Bataan

    A major battle between the United States and the Philippines against Japan, representing the most intense phase of the Japanese invasion of the Philippines during World War II.

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    Bataan's Cultural Landscape

    Bataan's diverse landscape includes mountainous areas, plains suitable for agriculture, a coastline with beaches, and notable rivers supporting local ecosystems.

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    Bataan's Economy

    Bataan's economy relies on agriculture, industry, and services. It's known for its crops, industrial zones, and growing service sector.

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    Bataan's Major Crops

    Bataan's main agricultural products include rice, corn, vegetables, and fruits, demonstrating its agricultural strength.

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    Bataan's Religious Diversity

    Bataan has a predominantly Roman Catholic population, but also includes significant numbers of Protestants, members of the Iglesia ni Cristo, and various other faiths.

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    Bataan's Ethnicities and Language

    Bataan is primarily populated by Tagalog speakers, with a smaller Kapampangan community and the use of English in various domains.

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    Study Notes

    Taxation

    • A citizen's financial contribution to the government, proportionate to their ability to pay.
    • Refers to fees and financial obligations imposed by a government.
    • Pre-Colonial Period: Filipinos paid "buwis" (taxes) to datu or chiefs for protection. These were typically in kind (e.g., agricultural produce).
    • Spanish Colonial Period: A formal taxation system was implemented to extract resources.
      • "Bandala": Filipinos were required to sell goods to the government at fixed prices.
      • "Diezmos prediales" (tithes): Taxes on agricultural produce.
      • Spanish colonies (including the Philippines) paid taxes for two reasons:
        • Acknowledging Spain's sovereignty.
        • Covering colonial expenses and governance.
      • Royal and Supreme Council of the Indies (for Spanish monarchy) created laws regarding taxation, embodied in the Recopilacion de Leyes de los Reynos de las Indias. This was a four-volume collection of laws related to the Indies, published in Madrid in 1861.

    Types of Taxes (During Spanish Colonial Period)

    • Tributo: A general tax paid by Filipinos, equivalent to 1 peso (8 reales).
      • Required of males aged 18-50.
      • Exemptions for specific roles (e.g., officials, soldiers, paupers). Non-payment resulted in punishment.
    • Sanctorum: A tax for religious purposes (Christianization), including church construction and celebrations.
    • Donativo: A half-real tax for military campaigns against Muslims, mostly towards the port of Zamboanga.
    • Caja de Comunidad: A one-real tax for town improvements (roads, bridges, public buildings).

    Polo Y Servicio

    • Another form of forced labor during the Spanish colonial period.
    • Required able-bodied males (16-60) to work on public projects, like churches, bridges, galleons.
    • Release from the service achieved through a payment or fine.
    • Tax Reform of 1884: Reduced the annual forced-labor obligation (Polo y Servicio) period from 40 to 15 days. Also, replaced the hated tributo tax with the cedula tax.

    Cedulas Personales

    • An individual tax payment.
    • Implemented based on the 1884 decree.
    • Required from all men and women residents, of various nationalities, aged 18 or older.
    • Protest against this tax (e.g., Andres Bonifacio's and other Katipuneros' act of tearing their cedulas in 1896).
      • Was a significant event related to the Philippine's revolution against Spain.

    American Period (1898-1946)

    • The Americans modernized the tax system:
      • Introduced income and property taxes.
      • Established the Bureau of Internal Revenue (BIR).
      • Transitioned to a more structured tax system.

    Bureau of Internal Revenue (BIR)

    • Established in 1904 to centralize tax collection.
    • Became a part of the American initiative to formalize and streamline government taxes to improve Filipino life.

    Income Tax

    • Collected from income earned by individuals and businesses.
    • Funds public services, government obligations, and public goods.

    Real Property Tax

    • Implemented as a broader tax reform to increase revenue and promote self-sufficiency in local governments.
    • Assessed based on the property's value and applied to land and buildings.
    • Implemented to improve local government funding.
    • To phase out Spanish-era taxes (like Diezmos Prediales).

    Cedula (Residence Certificate)

    • Retained from the Spanish period.
    • Required for identification and as proof of citizenship.

    Excise Tax

    • Levied on special goods like tobacco, alcohol, and imported products.

    Custom Duties (Import Duties)

    • Taxes levied on goods crossing international borders.

    Revenue Act of 1913 (Underwood Tariff Act)

    • Lowered import tariffs. Introduced a federal income tax for individuals and corporations in the United States.
    • Reduced dependence on tariffs as a revenue source.

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    Explore the evolution of taxation in the Philippines from the pre-colonial period through Spanish colonial rule. This quiz covers the various forms of taxation, such as 'buwis' and 'bandala,' and their significance during these historical periods. Test your knowledge on how financial contributions shaped governance.

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