RPH Final Term Reviewer PDF

TAXATION TAX A citizen's financial contribution to the government but is proportionate to the citizen's ability to pay. TAXATION Refers to the fees and financial obligations imposed by a government on its residents. PRE-COLONIAL PERIOD Where ancient Filipinos paid taxes, known...

TAXATION TAX A citizen's financial contribution to the government but is proportionate to the citizen's ability to pay. TAXATION Refers to the fees and financial obligations imposed by a government on its residents. PRE-COLONIAL PERIOD Where ancient Filipinos paid taxes, known as "buwis," to their Datu or Chiefs for protection. These taxes were typically paid in kind, such as agricultural produce. SPANISH COLONIAL PERIOD The Spaniards implemented a formal taxation system to extract resources from the local population. The Spaniards also imposed the "bandala," which required native Filipino farmers to sell their goods to the government at fixed prices, and the "diezmos prediales" or tithes, which were taxes on agricultural produce. All the Spanish Colonies in America and the Philippines were required to pay taxes for two (2) reasons: 1. As recognition of Spain’s sovereignty over the colonies 2. To defray (provide money to pay a cost or expense) the expenses of pacification(the acts of forcibly suppressing hostility within the colonies and governance, thereafter. ❖ Several colonial laws on taxation were made by the REAL Y SUPREMO CONSEJO DE LAS INDIAS (Royal and Supreme Council of the Indies) for the Spanish monarchy. ❖ These laws were embodied in the compilation of legislations related to the new world called the RECOPILACION DE LEYES DE LOS REYNOS DE LAS INDIAS. RECOPILACION DE LEYES DE LOS REYNOS DE LAS INDIAS a four-volume collection of laws relating to the indies that was published in Madrid in 1861 5 TYPES OF TAXES DURING SPANISH COLONIAL PERIOD TRIBUTO SANCTORUM DONATIVO CAJA DE COMUNIDAD SERVICIO PERSONAL TRIBUTO Also called buhis, buwis, handug It is the general tax paid by the Filipinos to the Spanish which amounted to eight reales that is equivalent to 1 peso. Required to pay the tributo were the: (1) 18-50 yrs old males (2) carpenters, blacklays, blacksmiths, tailors, and shoemakers. (3) town workers such as those in road constructions and those who are public in nature. TRIBUTO Failure to pay the tributo would result in punishment. exempted from paying tributo are the alcaldes, gobernadores, and the cabezas de barangay (or in short the principalia), and their sons, soldiers, members of the civil guard, government officials, and paupers (very poor people), and vagrants (people with no permanent houses and jobs). SANCTORUM sanctorum is a latin word which means “the holy place” This was one of the parts of a broader taxation system aimed to sustain religious and colonial governance activities in Spanish territories. It’s required for the cost of Christianization including the construction of churches and the purchase of materials for religious celebrations. This tax was cost of 3 reales DONATIVO A tax in the amount of half real for the military campaign of the government against Muslims. Amount collected from Donativo was almost exclusively for the Spanish port in Zamboanga. CAJA DE COMMUNIDAD A tax collected in the amount of 1 real for the incurred expenses of the town in the construction of roads, repair of bridges, or the improvements of public buildings. SERVICIO PERSONAL Also called Polo y Servicio. It is a form of forced labor during the Spanish colonial period in the Philippines. Required for the Polo y Servicio: all able-bodied males; 16-60 yrs old they were required to work in the construction of churches, bridges, and galleon ships; they were called polista. a polista can be freed from forced labor when he pays a falla (a sum of money) or fine. TAX REFORM OF 1884 One of the good reforms which Spanish introduced in the 19th century. Provided by the royal decree on March 6, 1884, this tax reform contained two important provisions: (1) Abolition (the act of ending something) of the hated tributo and its replacement of cedula tax and; (2) Reduction of the 40 days annual forced labor (Polo y Servicio) to 15 days. CEDULA PERSONALES Individual payment. It Was issued based on the royal Decree on March 6, 1884. All men and women residents of the island-Spaniards, foreigners, and natives- who were ever 18yrs old were required to obtain a cedula. CEDULAS PERSONALES One of the historical events happened during the spanish colonial period is when, Andres Bonifacio and several Katipuneros tore their cedulas on August 23, 1896. As a protest against the Spanish colonial government. It marked the beginning of the Philippine Revolution against Spain, which was followed by a series of intense battles between Spanish muskets and Filipino bolos and spears. BANDALA SYSTEM or DIEZMOS PREDIALES Diezmos Prediales was a 10% agricultural tax collected from farmers in Spanish colonies to support the church and missions. Over time, it became burdensome and caused discontent among farmers. AMERICAN PERIOD (1898-1946) The Americans introduced changes to the tax system with the goal of modernization. Key developments included the introduction of income and property taxes, the establishment of the Bureau of Internal Revenue (BIR), and the shift towards a more systematic tax structure. BUREAU OF INTERNAL REVENUE (BIR) 1904 Established in 1904 to centralized the collection of taxes. This was part of the American effort to formalize and streamline the tax system in the Philippines. Taxes for nation-building service, just and fair enforcement of tax laws, uplifting the life of every Filipino. INCOME TAX A tax collected from the income earned by the individuals and businesses. Used to fund public services, pay government obligations, and provide goods for citizens. REAL PROPERTY TAX As implemented as part of broader tax reforms aimed at increasing revenue and promoting self-sustenance in local governments. The Americans introduced a property tax system that applied to land and buildings, assessed based on property value. This shift was intended to improve local government funding, establish a more systematic approach to taxation, and gradually phase out some Spanish-era taxes, like the Diezmos Prediales. CEDULA ( RESIDENCE CERTIFICATE) The Americans retained the cedula or poll tax from the Spanish period, which was a personal tax paid by every citizen for identification and as a proof of citizenship. EXCISE TAX The Americans imposed excise taxes on specific goods such as tobacco, alcohol drinks, and imported products. Excise taxes raise money for the government and help reduce the use of harmful or luxury goods, like cigarettes, alcohol, and fuel. CUSTOM DUTIES Also known as import duties, are taxes imposed on goods crossing international borders. They are collected by local governments to protect their industries, economies, and businesses. Customs duties are also a source of revenue for the government REVENUE ACT OF 1913 or Underwood Tariff Act, was a U.S. law that lowered tariffs on imports and introduced a federal income tax on individuals and corporations. Passed under President Woodrow Wilson, it aimed to create a fairer tax system and reduce reliance on tariffs as government revenue. The post-war era saw further developments in the Philippine tax system, including the introduction of the value-added tax (VAT) in 1986, the Tax Reform Act of 1997, and the Tax Reform for Acceleration and Inclusion (TRAIN) Law in 2017. Value added tax -1986 Tax Reform Act - 1997 Tax Reform for Acceleration and Inclusion (TRAIN) law - 2017 The Tax Reform for Acceleration and Inclusion (TRAIN) Act, officially designated as Republic Act No. 10963, is the first package of the Comprehensive Tax Reform Program (CTRP) signed into law by President Rodrigo Duterte on December 19, 2017. The TRAIN Law is a complex and multifaceted piece of legislation that has had a significant impact on the Philippine economy. POSITIVE IMPACT Funding Essential Services: Taxes are the primary source of revenue for the Philippine government, enabling it to fund vital services such as healthcare, education, infrastructure, and social welfare programs. This ensures access to quality healthcare, education, and social safety nets for Filipinos, particularly those in vulnerable groups. Economic Development: Taxes fund infrastructure projects like roads, bridges, and communication networks, which are essential for economic growth and development. They also support government initiatives to attract foreign investments and create jobs, contributing to economic stability and prosperity.  THE HISTORY OF BATAAN Ayta Magbeken, Filipino Zambales, Pampanga Abucay (1647) Gobernador Heneral Pedro Manuel Arandia La Provincia De Bataan (January 11, 1757) ❖ World war ll - December 1941 or Japanese Invasion ❖ January 7, 1942 to April 9, 1942 - Philippines, USA, (Death March) Bataan Area of 1372.98 square kilometer Located in Western Luzon between Manila bay and West Philippines sea ( Bataan is the Peninsula in the western part of Luzon that shields the Manila Bay on its south and east from the south china sea on its west. Mariveles is the biggest municipality Balanga City (Capital) 16th century (Classical Period ) First inhabitants of the Bataan Peninsula are the Ayta Magbeken people. Tagalog communities from Southern Luzon migrated to parts of Bataan and the Ayta Magbeken migrated towards the Ayta Magbeken migrated towards the mountain areas of Bataan by the end of 16th century. Ayta Magbeken Hunter-Gathering strategies to supply their basic needs 1647 (Colonial Period) Dutch massacred the people of Abucay in Bataan Cornelio Bascara (Historial) documents that province of Bataan was established on January 11, 1757 by Governador Heneral Pedro Manuel Arandia Out of territories belonging to pampanga and the corregimiento of Mariveles, included Maragondon and Cavite across the Manila bay. 7 January 9 April 1942 ( Battle of Bataan) fought by the United States and Philippines Commonwealth against Japan during world II The battle represented the most intense phase of the japanese invasion of the Philippines during world war ll 10,11 April 1942 ( Bataan Death March) Three Months after the start of the battle of Bataan, the Bataan death march began, forcing 60,000-80,000 Filipino and American prisoners of war to March through the Philippines. Death March is remembered as an absolute tragedy. Demographic & Geo-Graphy Culture Total population (2021): 853,373 people Bataan is Region lll (Central Luzon) 11 municipalities, 1 component city 237 barangay Ethnicity and Language Tagalog - most widely spoken 88% English - used in education, business and government. Kapangpangan - 4% and other regional languages in some areas. Religion Roman Catholic - Majority of population Protestant - Evangelicals and Baptist. Iglesia ni Cristo - a significant religious group Other religions - smaller communities of muslim, buddhists, and other faiths. Economy Agriculture - Major crops include rice, corn, vegetable, and fruits. - Some areas also engage in fishery and poultry. Industry - Industrial zones and economic areas like the freeport area of bataan host manufacturing, processing, and logistic companies. Services - Retail, Education and Healthcare services contribute to the company Geography Culture (landscape) Mt. Samat -Mountains ranges, including the bataan mountain ranges and mountain mariveles. Plains - Lowland areas, such as the plains around Balanga City and Limay, used for agriculture. Camaya Coast - Coastline with beaches and coastal towns. Tanato River Bataan - Notable rivers included the abucay river and the Bataan river, which play crucial roles in agriculture and local ecosystem. Bataan Day or Araw ng kagitingan in the Philippines Celebrated annually on April 9, this day commemorates the bravery of soldiers during world ll. It includes parades, ceremonies and various activities. Pistang Bataan Local festival showcasing the province’s agricultural produce, traditional music, dance, and cuisine. Banga Festival Held in Balanga City, this festival features cultural performances, art exhibits, and traditional games, celebrating the cultural heritage of bataan. Local Cuisine Bataan’s cuisine includes a variety of traditional Filipino dishes. Local specialties often feature seafood, pork, and vegetables. Dishes like ‘’Bataan Longganisa’’ (local sausage) and various seafood dishes are popular. Craft and Art Weaving and pottery are part of the local culture. The province also has a tradition of folk art and music often performed during festivals and community events. COMPREHENSIVE AGRARIAN REFORM PROGRAM (CARP) Department of Agrarian Reform (DAR) - Established under Presidential Decree No. 27 during Martial Law by former President Ferdinand Marcos Sr, to implement land reform focusing on rice and corn lands Comprehensive Agrarian Reform Law (CARL) - Republic Act No. 6657; signed by former President Corazon C. Aquino on June 10, 1988; became effective on June 15, 1988 Executive Order No. 229, July 22, 1987 – Provided mechanism for the implementation of the Comprehensive Agrarian Reform Program (CARP) Proclamation No. 131, July 22, 1987 – Instituted the CARP as a major program of the government