Main Topic: Evolution of Philippine Taxation

I. Introduction
A. What is Tax?
B. How important is taxation in a certain country?
II. Kinds of Taxation (4R’s)
A. Revenue
B. Redistribution
C. Representation
D. Repricing
III. History of Taxation in the Philippines
A. Taxation in Pre-Colonial Period
1. Crops and Goods
B. Taxation in Spanish Philippines
1. Spanish Era
1.1 Tribute
1.2 Cedula
1.3 Forced Labor or Polo y Servicio
1.4 Encomienda System
1.5 Diezmoz Prediales
1.6 Sanctorum
1.7 Vinta
1.8 Donativo de Zamboanga
2. Primary Source: Mariano Herbosa Writes to Rizal About Taxes
C. Taxation under the Americans
1. Land Tax
2. Internal Revenue Law
D. Taxation during the Commonwealth Period
1. National Internal Revenue Code
E. Taxation during Post-War Era
1. Republic Act (RA) 690
F. Fiscal Policy from 1946 to Present
1. Roxas Administration
2. Quirino Administration
2.1 Import and Exchange Controls
2.2 Higher Corporate Tax
3. Magsaysay, Garcia, and Macapagal Administration
3.1 Tax Commission in 1956
4. Marcos Sr. Administration
4.1 Blue Master Program
4.2 Voluntary Tax Compliance Program
4.3 Tax Account Number (TAN) 1970
5. Cory Aquino Administration
5.1 Value-Added Tax
6. Ramos Administration
6.1 Actioned Centered Transformation Program (ACTS)
6.2 Tax Computerization Project (TCP)
7. Estrada Administration
7.1 Economic Recovery Assistance Payment (ERAP) Program
8. Arroyo Administration
8.1 Voluntary Assessment Program (VAPP)
8.2 Compromise Settlement Program (CSP)
 8.3 Expanded Value Added Tax (E-VAT)
9. Benigno Aquino Administration
9.1 Run After Tax Evade (RATE)
9.2 Sin Tax Reform
10. Duterte Administration
10.1 Tax Reform for Acceleration and Inclusion (TRAIN) Law
11. Marcos Jr. Administration
11.1 Increase the VAT rate from 12% to 15%
11.2 Impose a Tax on Digital Services
11.3 Simplify the Tax System
11.4 Crack down on tax evasion
IV. Conclusion
A. Why do we have to know the Evolution of Philippine Taxation?
V. References
A. Book
• Candelaria, J.L & Alporha, V. (1999). Readings in Philippine History. Nicanor
Reyes Sr. St., Sampaloc, Manila. Rex Bookstore
B. Online Sources
• Tax Foundation. (n.d.). What is a tax? Retrieved from https://taxfoundation.org/tax-
basics/tax/
• "What Marcos said in his first SONA, from A-Z | Philstar.com." 26 Jul. 2022,
https://www.philstar.com/headlines/2022/07/26/2198078/what-marcos-said-his-
first-sona-z.
• Bongbong Marcos: Impose VAT on digital service providers. (2022, July 25).
[Video]. https://youtu.be/ddPwTXG_RPc . Retrieved May 20, 2023, from
https://www.youtube.com/watch?v=ddPwTXG_RPc&feature=youtu.be
• Bongbong Marcos leads the kick-off of the 2023 National Tax Campaign. (2022,
July 25). [Video]. https://www.youtube.com/live/3nLoPCno45Q?feature=share
• History of Taxation in the Philippines. (2021, May 8). [Video].
https://www.youtube.com/watch?v=ON52_7OQvIw.

Reporters:
1. Junglie A. Concon
2. Klarisse Donna Jill Dologmandin