Syjongtian, Allison V.

TAX1101-Section 3

February 18, 2022 Quiz 1 - Reaction

Paper

RFP (Register, File and Pay)

The message of this video conveys the steps on how to pay taxes in a right, concrete,
concise ad made also in a descriptive way in orders for Filipinos to understand. We all know that
taxes are not voluntary payment or donation but rather it is an enforced contribution as a Filipino
citizen. Taxes are known to be as a lifeblood of the government because it is the one that
motivates government to actively improve our country. It is something that citizens pay for the
use on public needs. There is nobody but us who are benefited from what taxes we’ve
contributed, from the infrastructures, governments beneficiaries and even for the protection we
have given from our service workers. I am glad enough to know that the Bureau of Internal
Revenue (BIR) had the chance to create this type of tax campaign. Its full of information for
Filipinos to be aware that paying taxes aims for all and not only for the government. It entails to
help citizens to know how important it is to pay taxes in a right process.

The relevant general principles in taxation that was made apparent in this infomercial are
the elements of sound tax system which are Fiscal Adequacy, Theoretical Justice or Equity and
Administrative Feasibility. Firstly, Fiscal Adequacy explains that the purpose of taxation is the
raise of the revenue for public funds and must also meet the government expenditures in order to
sustain the public services that the citizens demand. Second, Theoretical Equity applies when
taxpayers have the ability to pay that is taken for consideration. The tax should be proportionate
enough according on what taxpayer’s ability to pay. Lastly, Administrative Feasibility gives us
the information and had seen from the infomercial that tax laws must be capable of efficient and
effective enforcement. These elements are related from the infomercial because it gives the
Filipino people to understand the process in a precise and creative way.

Angat Pa, Pinas!

 The video “Angat Pa, Pinas” gives us the ambiance of having hope, unity and
encouragement for a change in a positive way. The video shows how possible it is for our
country be at peace and full of improvement by simply helping each other and doing our
responsibilities accordingly. Truly, it shows that there is nothing impossible if people work
together for the benefit of all. It also shows that Filipinos has their different expertise that can
help the Philippines improve. I am certain enough that if all Filipinos watched this and
understand the real meaning of this video, truly they will have the will to help each other and not
criticize. The relevant general principles in taxation that was tackled in this video is the
Necessity Theory which explains that the power of taxation is essential because government
cannot exist without taxation. The government cannot continue to perform and do their duties
and provide the basic needs such as serving and protecting the citizens without any help from us,
the citizens within the country. It’s not just the governments duty, rather it is also ours.