In the pre-colonial times, what payment of tribute that is an obligation to provide labor services to the Datus resembles taxation?
Buwis/Hangud/Buhis
The Spaniards introduced the cost of ____ from the Filipinos to finance the maintenance of the Philippine Islands.
Tributos (Tributes)
The implementation of these systems solved the problematic collection of taxes from dispersed settlements.
Reduccion and Pueblos system
Who were those exempted from paying the tributos?
Principals, alcaldes, gobernadores, cabezas de barangay, soldiers, civil guard, government officials, and vargrants
What replaced the the payment of tribute?
Cedula Personal
It is a poll tax collected through a certificate of identification which started in 1884.
Cedula Personal
The cedula is a requirement for every Filipino. True or False?
True
The cedula system not only was a burden to the Filipinos but also to the elites. True or False?
False
Cedula increased Spain’s revenue collection. True or False?
True
What were the two direct taxes added in 1878 and imposed on urban outcomes?
Urbana and Industria
Annual rental of real estate
Urbana
Tax on salaries, dividends, and profits
Industria
What was imposed to Filipinos by the Spaniards other than paying tax?
Forced Labor
A form of tax included in tribute with three reales used for church purposes
Sanctorum
Imposed between 1635 to the middle of the 19th century, which was collected to crush Moro raids.
Donativo De Zamboanga
Amounts to one-half real or one gantang of rice every year used in financing coastal patrols around Metro Manila and the western coast of Luzon.
Vinta
A sum of money amounting to seven pesos, in order to be exempted from POLO (forced personal services)
Falla
What years did the Americans continue to follow the Spanish system of taxation?
1898 to 1903
What tax replaced the Urbana tax?
Land Tax
What was passed as a reaction to the problems of collecting land tax?
Internal Revenue of 1904
What changes were made to the cedula system?
The rate was fixed per adult male
The industria tax was imposed on what communities?
business communities
What act was passed by the Americans on 1913?
Underwood-Simmons Tariff Act
What was the result of the Underwood-Simmons Tariff Act?
reduction in the revenue of the government