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Evolution of Philippine Taxation

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Evolution of Philippine Taxation
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Storyboard Descriere

by Jeizel V. Concepcion (BSA 2-A)

Storyboard Text

  • Hi, Jiro! Would you mind if we review together about the Evolution of Philippine Taxation?
  • Uhm, yeah, we thought it would be nice to gather up our knowledge.
  • Yes, of course. Let’s talk about this over a cup of coffee.
  • Shall we start?
  • Yes, please.
  • When Spaniards came in the Philippines, they started to collect “tributos” or tributes. It is to develop and improve the islands and to maintain it.
  • TAXATION DURING THE COMMONWEALTH PERIOD
  • It is also for the government officials’ salary and for the expenses of the clergy.
  • In 1937, the cedula tax was abolished, which prepared to be a progressive move.
  • You’re right, but in 1940, a residence tax was imposed on every citizen aged 18 years old and on every corporation.
  • And in 1939, the Commonwealth drafted the National Internal Revenue Code, introducing major changes in the new tax system.
  • Do you know those major changes?
  • No, we weren’t paying much attention to our professor that time.
  • Hahaha, I see, bad habits die hard huh? Anyways, I’ll just pm it to you two. It’s late already, we should go home now before the curfew.
  • Thank you for your time, Jiro. Brielle and I learned a lot from you.
  • Thank you too, I also learned a lot from the two of you. Till next time!
  • Bye, Jiro! Bye, Angel! See you when I see you!
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