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Good day, class! We'll be doing a little group play today where they'll be presenting the evolution of taxation in the Philippines.
taxation in the Philippines during Spanish colonial period (1521-1898) has galleon trade, forced labor which male Filipinos were obligated to serve which result to deaths.
(1898-1903) Americans implemented a tax land and aimed to make the economy self-sufficient by running the government with sum revenue and create surplus budget.
in 1937, the cedula tax was abolished wich prepared to be progressive move, however, in 1940, a residence tax was imposed on every citizen ages 18 years old and every corporation in 1939, the commonwealth drafted the National Internal Revenue Code.
Have you heard that the government removed the system of cedula taxes?
yes! I've heard about it too but the other form of taxes were increased like the income tax rate and other corporation taxes.
Let's give them a round of applause!
Duterte promised to reduce the income tax rates paid by working Filipinos under his administration. Also put into effect was the Tax Reform for Acceleration and Inclusion (TRAIN) bill. Additionally, the proposed tax reform aims to reduce VAT exceptions and raise the excise tax on autos and petroleum products.

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