Precolonial Spanish Era American & Marcos Era Pres.

Duterte
Period Post War- Era

• Tax(collected •Taxes collected from •On August 1, •The Blue Master •Under TRAIN
buwis) came in inhabitants varied from 1904 the BIR was adopted to Law, it exempts
tribute or head of tax of was formally curb the abuses all taxpayers,
forms of crops one gold maiz annually;
or goods, which organized of both the whose annual
tax on the value of under the taxpayers and income is less
under the datu jewelry and gold trinkets; BIR personnel than or equal to
Secretary of
share a portion indirect tax on tabacco,
Finance, Henry •The voluntary PHP 250,000 to
of their harvest wine, cockpits, burlas and pay their taxes
powder Ide. tax compliance
or property, in • On July 4, 1946 was designated •On the other
•Forced labor. polo y
exchange for servicio is applied. when the to encourage hand, the TRAIN
security or Philippines professionals in LAW, petroleum
protection the private and producst and
gained its
government consumer goods
independence,
sectors to report with natural or
the Bureau was their true artificial will
established income. increase in price.

What is
It is a mandatory contribution to the
taxation?
state treasury to be used in various
upkeeps, or services, of the state

The Department of Finance is a government

Taxation is a way the government institution that formulates fiscal policy.

operates to gain taxes from its Bureau of Internal Revenue Assessment and collection

people of all national internal revenue taxes, fees and charges.