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HISTORY OF TAXATION
*The first know system of taxation was
in Ancient Egpyt around 3000BC
2800BC in the first dynasty of the old
kingdom.
*In biblical times, tax is already
prevalent. According to Genesis 47:24
But when the crop comes in, give a
fifth of it to Pharaoh. The other fourfifths you may keep as seed for the
fields and as food for yourselves and
your households and your children.
- Bandala
- Enconmienda System
- Tribute
ENCONMIENDA
- are large tracts of land given to a
person as reward for a meritorious act.
The encomenderos were given full
authority to manage the encomienda
by collecting tribute from the
inhabitants and govern people of living
on it.
TRIBUTE
- was the residence tax during the
Spanish times. It may be paid in cash
or kind, partly or wholly.
But in 1884, the tribute was replaced
by the cedula personal or personal
identity paper, equivalent to the
present community tax certificate.
DID YOU KNOW?
That in the 19th century, the cedula
served as an identification card that
had to be carried at all times. A person
who could not present his or her
cedula to a guardia civil could then be
detained for being indocumentado
Andres Bonificaio and other
Katipuneros tore their cedula in August
1896, signalling the start of the
Philippine Revolution.
THE DEVELOPMENT OF THE
COMMUNITY TAX
The cedula was imposed by the
Americans on January 1,1940, when
Commonwealth Act No.465 went into
effect, mandating the imposition of a
base residence tax of fifty centavos
and an additional tax of one peso
based factors such as income an real
estate holdings.
What is a cedula?
Also known as a residence
certificate, is a legal identity
document in the Philippines.
Issued by cities and municipalities to
all persons that have reached the age
of majority and upon payment of a
community tax, it is considered as a
primary form of identification in the
Philippines and is one of the closest
single documents the Philippines has
to a national system of identification,
akin to a drivers license and a
passport.
Why is cedula important?
A person is required to present a
cedula when he or she acknowledges
a document before a notary public;
takes an oath of office upon election or
appointment to a government
position; receives a license, certificate
or permit from a public authority; pays
a tax or fee; receives money from a
public fund; transacts official business
or receives salary from a person or
corporation.
The Four Rs of Taxation
Taxation has four main purposes or
effects:
1. Revenue
2. Redistribution
3. Repricing
4. Representation
REVENUE
c. Redisent Aliens
d. Non-resident Aliens
2. Corporations
a. Domestic Corporations
b. Foreign Corporations