TAXATION LAW

HISTORY OF TAX
TRIBUTE
 The Filipinos were compelled to pay tribute called TRIBUTO,to the colonial government
 The TRIBUTO was imposed a sign of the Filipino’s loyalty to the king of Spain
 Those who paid tribute were individuals between 16-60 years’ old
 1571-1884= 8 reales [P1.00]
 Other forms of payment [Gold, Chicken, Textile, Cotton, Rice]

CEDULA
 In 1884 Tribute was nullified and replace called CEDULA
 The Cedula was a certificate identifying the tax payer

DIEZMOS PREDIALES or TITHES

- Was a tax consisting of one-tenth [1/10] of the produce of one land.
- Yung nakukuhang kita galling sa isang lupain noon ay kinukuhanan g 10
percent, at ang makukuhang 10 percent ay ibibigay sa spain churches
THE DONATIVO DE ZAMBOANGA
-Introduced in 1635, was a tax specifically used for the conquest of Mindanao.
- a special tax of ½ real or rice was collected.
- This collection was used to crush the moro raids
- Gaya nga nang explanation ko before, yung na kokolektang tax ay ginagamit
para masugpo or matigil na ang sagupaan or laban na nangyayare sa Mindanao na
tinatawag na MORO RAIDS. Kahalintulad nito sa panahon nating ang MARAWI SIEGE
VINTA
-This tax was collected to fund vintas to guard the coastal areas of Luzon to
defend the area again muslim pirates
- So noon kase, yung mga muslim gusto nila sakupin yung Luzon. Like why
they’re not contented sa kung anong meron sa kanila. They’re not giving the value and
appreciate kung sino yung anjan, kung anong meron sa kanila. Kaya nag babalak sila na sakupin
ang luazon. Kaya may mga taong nag sasacrifice kahit masakit chzzz hahaha. May mga guard
before na nag babantay at yung tax or known as vinta yung binabayad sa kanila. On the other
hand, ginagamit nila ang tax upang makapag balik ng utang na loob
 DEFINITION OF TAX
- Is the imposition of a mandatory levy on citizens or the business of a country
by their government. In addition, taxes have become a powerful instrument
for policy makers around the world to use in attaining economic and social
goals

WHAT IS TAXATION?
 “Lifeblood of the government” as it covers the raising of the revenue
 One of the three powers of state aside from “power of eminent domain” [eto yung
sapilitang pagkuha ng government sa lugar kahit na binili natin ito. Pag nakuha na nila
mag build sila ng mga establishment for public purposes] and “police power”
[ karapatan ng government na ipasabatas]
 Collection of tax [amount of money that a government requires people to pay according
to their income that is used for government projects] ito yung tinatawag na INCOME
TAX yung mga bills that deducted sa mga salary ng employees

PURPOSE OF TAX
-is to accumulate fund for the functioning of the government machineries. No
government in the world can run its administrative office without funds and it has no such
system incorporated in itself to generate profit from its functioning.

THE 4 R’s OF TAXATION

 REVENUE – taxes raises money to spend on roads, schools, hospital, and other public
establishments
 RESTRIBUTION – transferring wealth from the richer sections of society to poorer
section
 REPRICING – are levied to address externalities: tobacco is taxed for example, to
discourage smoking and many people advocate policies such as implementing a carbon
tax
 REPRESENTING – “no taxation without representation” implied this: rulers tax citizens
demand accountability from their Rulers as the other part of this bargain