04 eLMS Task: Your

Stand in the Case – ARG

A REACTION PAPER

In Partial Fulfillment of the

Requirements In the Subject
Readings in Philippine
History

BSCPE 2.1A

To be Submitted to
Ms. Ericka Acosta Pesigan

Submitted by
Hornilla, Abegail S.
Introduction
Making profit from its residents to provide public services is a government
action known as called taxation. Public libraries, parks, and amenities would not
exist if there were no money. The people's representatives do have something to
give. Philippines citizens are subject to taxation on all of their income, both
domestically and abroad. The charge only affects earnings made in the Philippines
by a non-resident, whether they be businesses or people. The assessing and
collecting all federal internal revenue falls within the purview of the Bureau of
Internal Revenue. Levies, fees, and revenue taxes. The Department of Internal
Revenue is a subsidiary of the Department of Finance, which also oversees the
enforcement of all fees, charges, and penalties related to them.

The Issue Itself

Brief History of the Issue

Before the Spanish began to colonize the Philippines. There had already been
a tax collection mechanism in exchange for security and safety in the form of goods
or crops. The datu Rajahs offer it. Since the Maharlika and datus used to be in
charge of protecting, the Taxes were only used to cover the cost for the citizens.
Slaves did not pay taxes because they were only employed as serve. The Contador
de Resultas served as the Chief Royal Accountant during the time of the Spanish
Empire. Equivalent to the Commissioner of Internal Revenue's responsibilities.
During this time, several taxes were imposed, including an indirect tax on
cigarettes, wine, propellers, enrollees, and ammunition, as well as a tax on the
value of gems and gold trinkets. In the American era, on July 2, 1904,
Reorganization Act No. 1189 established the Bureau of Internal Revenue. The
Internal Revenue Law's author and Secretary of Finance Henry Ide officially
established the BIR on August 1st of that year. The Filipinization Policy of US
President William Mackinley led to the selection of Filipino collectors Wenceslao
Trinidad, Juan Posadas Jr., and Alfredo Yatao. The Bureau was combined with
the customs office and controlled by a Director of Customs and Internal Revenue
during the Japanese government's (1942–1945) control of the country. On July 4,
1946, the Bureau was ultimately re-established on its own. A restructure took place
on October 1, 1947, as a result of Executive Order No. 94.
Law Enacted

On August 1st, 1904, the BIR was formally created and began operations under
the under the direction of Henry Ide, secretary of finance (author of the Internal
Revenue Law of 1904), John S. Hord serving as the first Collector (Commissioner).
The original group had 69 members. a Collector, Vice-Collector, Chief Clerk, Law
Clerk, Records Clerk, and three divisional heads.

The Bureau was finally reestablished separately on July 4, 1946, when the
Philippines gained independence from the US. As a result, Executive Order No. 94,
which included the following acts, was issued on October 1, 1947.

1. The Accounting Unit and the Revenue Accounts and Statistical Division were
merged into one.
2. All records in the Records Section under the Administrative Division were
consolidated.
3. All legal work were centralized in the Law Division.

Income Tax Regulation No. V-2, which took effect on October 23, 1947, divided
the country into 31 inspection units, each under the supervision of a Provincial
Revenue Agent, with some exceptions which were overseen by a City Revenue
Agent or managers for the tobacco and distillery enterprises) On January 1, 1951,
the Bureau underwent its second significant restructuring as a result of the
issuance of Executive Directive 392 There are now three (3) brand-new
departments, namely:

1. Legal
2. Assessment
3. Collection

Order Memorandum No. That year's V-188, which was released in late January,
established the Withholding Tax Unit, which is now a part of the Assessment's
Income Tax Division Department. Republic Act (RA) 690 mandated the
implementation of the withholding tax concurrently fiscal system When income
was received, this method of collecting income tax led to the approximately 25% of
the total income tax collected during the relevant period.
Stand / Reaction / Solution
Positive Stand
I believe that taxes affect current government economic policies by increasing
or reducing the revenue received by the government. The purpose of taxes is to
raise money within the government. Governments and their functional equivalents
have existed throughout history utilized tax money to complete a number of tasks.
Infrastructure spending for the economy, military, academic study, the arts and
culture, public works, distribution, data collection, and these are just a few
examples, along with distribution and public insurance. Lower taxes on necessities
and greater taxes on luxuries are a few of the many improvements I would want to
see. I also think that overall tax rates should be decreased. Furthermore, I think
that everyone should pay taxes based on their income. Among the numerous
changes I would want to see are lower taxes on necessities.
Negative Stand

I disagree that some taxpayers pay higher taxes than others because I don't
believe that some those who have the same income and property as others pay
more tax than they do. If implemented, the degree of Living would be improved.
The enormous taxes imposed on those who work hard but generate little money, as
they already work to achieve their goals. It is likely to have an impact on the
government's financial capacity to carry out its duties because only advised
changes will both lead to functionality and promote equality in the government.
The taxation systems and rates used by governments are varied. For example, this
is done to redistribute resources across persons or classes in the population or to
disperse the tax burden among people or groups of people engaging in taxable
activities. If installed, it would improve living.
Final Stand and Justification

Any society needs a political system because without one, people would have no
way of expressing their ideas. cannot benefit from what a civilized and orderly
society has to offer. However, without a funding mechanism With a wide range of
public services, the Government will be unable to operate and serve its people.
services. The ultimate tax is ultimately mutual support between the people and the
government foundation. The firms offer prospective employees a gross pay, but do
not overcome the impact of any potential deductions from such compensation.
There may be overly excited and nervous about the potential of new work. Before
beginning a new job, anybody should understand how much gross pay they
require.
 Would this salary support a living? Nobody enjoys being delighted after
receiving their first paycheck. Understanding we are able to use to determine how
the deductions would affect the gross compensation the information provided to
assess whether the offer is sufficient. One of these is the W-4 tax form, The W-4 tax
form's accurate completion helps the company keep the appropriate payroll
records. taxes on checks. The employer is not a tax, even if these documents may
be frightening and complicated. On any tax-related matters, a tax preparer should
always be consulted. Tax preparers could Describe how to complete these forms
for the employee's current financial situation. Only the required tax deductions
from the W-4 should be the employer's responsibility. Tax options and the right
agency for the deposit. until later, typically after retirement, taxes on this amount
that has been subtracted be paid. Many people benefit from this type of deduction,
which lowers their taxes. that are rejected on the check, raising the net salary.
Regressive taxes are those that, are equal to all people, regardless of income or
other financial worth. For instance, fuel, food and other consumer goods would be
subject to such charges. Taxes like these cause more significant complaints to the
compared to the wealthy than the impoverished.

Income tax are a better kind of taxation that can better help low-income
people. Considering that a graduated tax is dependent on revenue, it is more
expensive. helpful to the underprivileged. Of course, one type of progressive tax is
a personal state income tax. Therefore, it suggests that the imposition of income
taxes does not have a particularly substantial adverse effect. Taxes, which can be
hard for families and poorer individuals, are equal to all people, regardless of
wealth or other financial considerations. for instance, fuel, food, and other goods
would be subject to such charges. Such taxes give rise to more serious complaints
to the than the wealthy, the impoverished.