A tax is a legally required contribution that the government collects for a public

good. The Bureau of Internal Revenue and the Bureau of Customs are the main
tax collection organizations for the federal government.
Samakatuwid, ang buwis ay ang pera o salaping dapat bayaran ng mga tao sa
pamahalaan.

Sino ba ang nagbayad ng income tax

Taxpayers are primarily classified into two types that are individuals
and corporations:

1. Individuals – These taxpayers are people who are liable to pay tax for
their income.
2. Corporations – These taxpayers are liable to pay tax on the profits
earned during the previous year from their business activities.
3. Sino ba yong exemted sa income tax number 1 if your taxable income does not exceed 250 00
exemted and if ou are minimum wage earner

Property tax

Property owners pay property tax calculated by the local government

where the property is located.

Property tax is based on the value of the property, which can be real
estate or—in many jurisdictions—also tangible personal property.

Ang real property tax o amilyar ay pinapataw ng local na pamaahalaan

doon sa nag mamay ari ng ng bahay, lupa, building, machinary

Nagpapataw ang gobyerno ng buwis para makaipon ng pondo

Ano ang kahinatnan if hindi makapagbayad ng amilyar taon taon

Kapag po kayo ay hindi nakapagbayad or nalte kayo ng isang taon yan
po ay may penalty na or interest na 2% kadabuwan at kung mag
bayad naman po kayo ng advance yan po ay may discount na 20%

Yong penalty of interest naman pag hindi nakapag bayad an po ay

hanggang 36 months or 2 an half years lang pag lumagpas kana sa 36
months ang local government na kinasasakupan mo ay mag iisue na
ng warrant of levy papadalhan nap o kayo ng sulat or delequenct
property dapat ng magbayad. At kung hindi taLAGA makapg bayad
ang inyonbg propert ay Mapasama na sa pag bebenta sa
pamamagitan po ng public auction. Ibebentan nap o ito sa public or
auction sale
Transfer of property is an act by which a living person transfers the property in present or in
future to one or more living persons or to himself

Tax on goods and services is defined as all taxes levied on the production, extraction, sale,
transfer, leasing or delivery of goods, and the rendering of services, or on the use of goods or
permission to use goods or to perform activities. They consist mainly of value added and sales
taxes. What is taxes on goods and services in the Philippines?

A 12% value added tax (VAT) of the gross selling price is imposed to all importation,
sale, barter, exchange or lease of goods or properties and sale of services.

Non Tax Revenue Sources

Meaning:

Public revenue received by the government administration, public enterprises,

gifts, and grants, etc. are called as non-tax revenue. These sources are different
than the taxes.

Inshort are government revenue that are not generated from taxes

It is not regarded as taxes but it is considered as a payment by the people

Brief information about these sources are as follows

1) Fees

A tax is paid compulsorily without any return service whereas, a fees is paid in
return for certain specific services rendered by the government. For example-
education fees, registration fees, etc.

Nakapaloob dito ang nasisingil mula sa Lisyensya, butaw, upa sa paggamit ng

pantalan, kita ng Bureau of Post mula sa pagbebenta ng selyo, birth certificate,
pasaporte at iba pang dokumento.

Kita sa mga korporasyon kontrolado at pagmamayari ng pamahalaan

KABILANG DITO ANG KITA NG gsis landbank philpost authority at iba pang
negosyo na pagmamay ari ng pamaahaalaan

2) Prices of public goods and services

Modern governments sell various types of commodities and services to the

citizens. A price is a payment made by the citizens to the government for the
goods and services sold to them. For example- railway fares, postal charges, etc.

3) Special Assessment

The payment made by the citizens of a particular locality in exchange for certain
special facilities given to them by the authorities is known as ‘special
assessment.’ For example- local bodies can levy a special tax on the residents of
a particular area where extra/ special facilities of roads, energy, water supply etc.
are provided.

4) Fines and Penalties

The government imposes fines and penalties on those who violate the laws of
the country. The objective of the imposition of fines and penalties is not to earn
income, but to discourage the citizens from violating the laws framed by the
Government. For example, fines for violating traffic rules. However, the income
from this source is small.

5) Gifts, Grants, and Donations

The government may also earn some income in the form of gifts by the citizens
and others. The government may also receive grants from foreign governments
and institutions for general and specific purposes. Kasama na rito ang mga
korntibusyon ng pamahalaang local sa national government at mga tulong na
mga tinaggap sa ilang department ng pamahalaan

Foreign aid has become an important source of development finance for a

developing country like India.

6) Special levies

This is levied on those commodities, the consumption of which is harmful to the

health and well-being of the citizens. Like fines and penalties, the objective is not
to earn income, but to discourage the consumption of harmful commodities by
the citizens. Mga produktong sanhi ng mgab bisyo tulad ng alak at sigarilyo

For example- duties levied on wine, opium, and other intoxicants.

7) Borrowings\

The government can borrow from the people in the form of deposits, bonds, etc.
It also gets loans from foreign governments and organizations such as IMF,
World Bank, etc. Loans are becoming more and more popular source of revenue
for governments in modern times.

Borrowings refer to funds obtained from repayable sources, such as loans

secured by the government from financial institutions and other sources, both
domestic and foreign, to finance various government projects and activities.
The government borrows to provide for the requirements of capital projects and
to support priority programs and projects. Relying solely on domestic resources
will limit government’s capability to provide the needed support. Domestic
resources is insufficient to finance priority programs and projects.

14. domestic borrowings & foreigndomestic borrowings & foreign

borrowingsborrowings Domestic borrowings are funds obtained from sources
within the country. Domestic borrowings of the national government are usually
made through the auction of treasury bills, notes and bonds to the public. Foreign
borrowings, on the other hand, are funds obtained from sources outside the
country, such as Asian Development Bank (ADB), International Bank for
Reconstruction Development (IBRD), Overseas Economic Cooperation Fund
(OECF), etc. Foreign borrowings can be obtained through loans secured from
foreign financial institutions or through the flotation of government securities in
the international market

Programs and Services

Pantawid Pamilyang Pilipino Program.

KALAHI-CIDSS (Kapit Bisig Laban sa Kahirapan – Comprehensive and

Integrated Delivery of Social Services.

Listahanan (National Household Targeting System for Poverty Reduction)

Sustainable Livelihood Program.

Supplementary Feed Program.

Social Pension Program.

Hindi maisasakatuparan ng pamahalaan ang napakarami nitong gawaing

pangkabuhayan kung walang pondong gagamitin. At malaking bahagi ng pondo
ng pamahalaan ay nanggagaling sa buwis. Ito ay ipinapataw ng pamahalaan sa
mga ari-arian, tubo, kalakal, serbisyo at iba pa.May mga operasyon sa negosyo
at pagkonsumo ng produkto at serbisyo na pinapatawan ng buwis. Ang
pagpataw ng buwis ay likas at lehitimong kapangyarihan ng pamahalaan,
pambansa man o lokal.

Taxes are crucial because governments collect this money and use it to finance
social projects. Without taxes, government contributions to the health sector would be
impossible. Taxes go to funding health services such as social healthcare, medical
research, social security, etc.

What is the purpose and use of tax revenue?

Collecting taxes and fees is a fundamental way for countries to generate public
revenues that make it possible to finance investments in human capital, infrastructure,
and the provision of services for citizens and businesses.