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Finals - Creative Historical Timeline
Finals - Creative Historical Timeline
PHILIPPINE
TAXATION
In pre-colonial times, the
payment of tribute
900 - 1565
(buhis/buwis/handug) or
obligation to provide labor
TAXATION IN THE PRE-
services to the Datus may COLONIAL PERIOD
resemble taxation.
1565 - 1898
In 1884, the payment of tribute was put
to stop and was replaced by a poll tax
collect through a certificate of
1935 - 1946
• In 1936, income tax rates were increased.
• In 1937, the cédula tax was abolished.
•A residence tax was implemented on every
TAXATION DURING THE citizen the age of 18 and up in the year
COMMONWEALTH PERIOD 1940.
• In 1939, the Commonwealth government
drafted the National Internal Revenue Code.
.• The impetus for economic growth came • Economic activity was put to a stop, as
during the time of President Elpidio Quirino. World War II reached the Philippine shores.
• The succeeding presidencies of
1946 - PRESENT
Magsaysay, Garcia, and Macapagal
promised to study the tax structure and
policy of the country (through the creation
of a Tax Commission in 1959 by means of FISCAL POLICY FROM
Republic Act No. 2211
1946 TO PRESENT
• Marcos's years (1981-1985) the tax
system remained regressive.
• Corazon Aquino reformed the tax system
through the 1986 Tax Reform Program and
introduction of the value-added tax (VAT),
• President Joseph Estrada in 1998 which
didn’t change the tax system.
• President Gloria Macapagal-Arroyo which
resulted in large deficits from 2002 to
2004.
• And in 2005, the Expanded Value-Added
Tax (E-VAT) was signed into law as Republic
Act 9337
• President Benigno Aquino III,The Republic
Act 10351 was passed, and government
revenues from alcohol and tobacco excise
taxes increased.
• The administration of the new President
Rodrigo Duterte which promised tax
reform, particularly in income taxes as it
vowed to lower income tax rates
shouldered by working Filipinos.