Pointers to Review in Readings in Philippine History PDF

Pointers to Review in Readings in Philippine History – Prefinals Topic 2: Taxation I. Pre-colonial Era Topic 1: The History of the Philippine Constitution During the ti...

Pointers to Review in Readings in Philippine History – Prefinals Topic 2: Taxation I. Pre-colonial Era Topic 1: The History of the Philippine Constitution During the time before the Spaniards came, the country had various (Study and analyze all the important details/informations we kingdoms, called barangays, which was ruled by the datus (or rajahs discussed and prioritize in the History of Philippine Constitution) in some areas) who offered protection to all its subordinates. ADDITIONAL READINGS: Since barter was the leading form of trade back then, tax (called buwis When the Philippines was ceded to the United States in 1898, it lost or handug, with the variant handog ; Informal Taxation) came in its independence and control over its land, resources, and government. forms of crops or goods, which the people living under the datu share This made it harder for Filipinos to define their own identity because they a portion of their harvest or property, in exchange for security and were no longer free to make their own decisions. Instead, the U.S. introduced protection. new values, education, and language, which led to changes in Filipino culture. While these changes brought some progress, they also created confusion for Timawa (free men) pay taxes, since the maharlikas (nobility) and many Filipinos who had to balance their traditional culture with foreign the datu offer the protection, while the oripun or uripon (slaves) influences. couldn’t offer anything since they lived to serve. The loss of sovereignty made Filipinos feel disconnected from their own II. Spanish Era identity, and many resisted foreign control, seeking to regain their freedom. Other forms of taxes from the Spanish Era is the tribute (8 to 10 Over time, this struggle for independence helped Filipinos develop a stronger reales). Forced labor, or polo y servicio, was also a network for tax sense of nationalism and pride in their unique culture. After gaining payment (40 days). Eventually, with the cedula, Spain replaced tributo independence in 1946, the Philippines worked hard to rebuild its national with cedula, which allowed them to keep track of the people who could identity, focusing on what made them distinct from their colonizers and other pay taxes. nations. Introduce the formal taxation. KEY TAXES: Loss of Political Independence o Tributo: a general tax paid in cash or kind by all natives. The Philippines was ceded to the United States by Spain in the Treaty o Sanctorum: a church tax used to support the local clergy. of Paris (1898) after the Spanish-American War, marking the end of o Donativo de Zamboanga: a tax meant for defense against Spanish colonial rule. While the Philippines declared independence on Muslim raiders. June 12, 1898, it was not immediately recognized by other countries. o Vinta: a tax used to maintain naval defenses. Instead, the country became a colony under American control. This external control weakened the sense of autonomy and diminished II. Japanese Era the national pride of the Filipino people. During World War II, Japan occupied the Philippines, and the BIR was effectively suspended. Despite the suspension of BIR operations, underground networks continued to operate, and many Filipinos resisted by not paying the imposed taxes. 1|READINGS IN PHIL. HISTO RY – M’ PEREZ  Maragtas Code III. Post-World War II and Philippine Independence (1946) The Maragtas Code seems to be the only recorded transaction of land After gaining independence in 1946, the Philippines resumed normal sale during this time. This tells us about the selling of the Panay Island tax operations, and the BIR was reactivated to support the new by the natives to the ten Bornean datus in exchange for a golden salakot government. and a long gold necklace. IV. Post-EDSA Revolution to Present II. SPANISH ERA After the EDSA Revolution in 1986, the government sought to restore How did agricultural tenancy originate? public trust in the BIR. Reforms were introduced to modernize tax Through the Laws of the Indies, the Spanish crown awarded vast administration and increase efficiency. tracts of land to wit: In the 1990s, the Computerized Integrated Tax System (CITS) was ✓ Friar lands for the religious orders; launched to digitize tax processing, marking a major shift toward ✓ Repartimientos for lands granted to the Spanish military as modern tax administration. a reward for their service; and More recently, under the Tax Reform for Acceleration and Inclusion (TRAIN) Law of 2017, tax rates were adjusted to simplify compliance ADDITIONAL READINGS: for individual taxpayers while increasing taxes on goods such as fuel The concentration of power in one person under the 1973 Philippine and sweetened beverages. Constitution significantly disrupted the balance of governance that the The BIR also launched its Electronic Filing and Payment System constitution intended to establish. The 1973 Constitution was designed to (eFPS) to further streamline processes and reduce tax evasion. create a parliamentary system with a separation of powers among the executive, legislative, and judicial branches. However, when President Topic 3: Agrarian Reform Ferdinand Marcos assumed dictatorial powers, particularly through I. Pre-Colonial Era: Community Ownership Presidential Decree No. 1081. Land was commonly owned by the community known as barangay. Everyone in the barangay regardless of status had access to the Under Martial Law, Marcos had the ability to rule by decree, dissolve land and mutually shares resources and the fruits of their labor. the existing legislature, and control the judiciary. Instead of being a system of shared governance, the Constitution became a tool for authoritarian control, Land cultivation was done commonly by kaingin system or the where Marcos could bypass democratic processes, thus leading to political slash and burn method. instability, suppression of dissent, and a weakening of democratic Everyone in the barangay regardless of status had access to the institutions. land and mutually shares resources and the fruits of their labor. They believed in and practiced the concept of “stewardship” where the relationship between man and nature is important. Goodluck, Aim High STI’ers! – 2|READINGS IN PHIL. HISTO RY – M’ PEREZ