Taxation Pre-Colonial Period

Long before the Philippines were invaded by Spain, our ancestor had already established their
Government. they called their Government, Barangay Government.

Barangays are self sufficient and self supporting. each barangay was composed of 30 to 100
families and ruled by a leader called "Datu"

the Datu had power over the people and exercises both political and religious powers

there are three social classes in the barangay.

1st - Tumao class (includes datu) the highest class in the society, a royal descent.

( The chieftain’s family members (Tumao Class) were enjoying exemption from paying taxes.)

2nd - Timawa class - composed of common people.

(They are the only class to pay taxes, and hence their importance in the community.)

3rd - Oripun/Alipin class - the lowest class in the society. there are 2 types of Alipin: Aliping
namamahay and Aliping Sagigilid. they do services to the Tumao and Timawa for debts or
favors.

(the alipin did not likely make any money for their services, hence did not pay taxes.)
Ancient Filipinos practice paying taxes for their “Datu” Pre – Colonial Period(900 – 1521)

The collected tax or tribute was called “buwis” or “handug"

what do they use to pay taxes?

- goods (please ko insert clipart mike :D)

-Gold, silver, copper (pls sad ko insert clipart :D)

(Philippines is rich in gold and used this as currency)

So, why pay taxes?

* Powers and Duties of a Datu

-Law maker

-Religious Leader

-Maintains peace and order

-Protects the welfare of the constituents

-Helps the sick and the needy

-Defends his people from enemies and Invaders

*Non-payment of taxes was already punishable during this period.