Spanish Era (1521-1898)

Tribute
 Tribute was the residence tax during the Spanish times. It may be paid in cash or kind, partly, or
wholly. The rate was originally set as eight reales but was raised to ten in 1602 then to twelve
reales in 1851 and 14 in 1874. In 1884, the tribute was replaced by the cedula personalor personal
identity paper, equivalent to the present residence tax or community tax certificate (CTC).
 The Tribute taxes were obliged Filipinos to pay as a sign of loyalty to the King of Spain.

Cedula
 The Cedula during the Spanish colonial period, was an identification card and residence tax
certificate that had to be carried at all times. A person who could not present his or her cedula
could be could then be detained for being ‘indocumentado´ by the Guardia Civil.
Sanctorium
 A tax of three reales was collected by the government for Church purposes. It is already included
in Tribute.

Donativo de Zamboanga
 Imposed in most provinces between 1635 and in the middle of the 19th century. The tax is used
for a conquest of Jolo and the campaigns against the Muslim pirates. Mainly this tax collection
was used to crush the Moro raids.

Vinta
 A tax of one-half real or one ganta of rice a year, to be used in financing coastal patrols around
metro manila and in the western coast of Luzon.

Diezmos Prediales or Tithes

 The diezmos prediales was a tax consisting of one-tenth (1/10) of the products of one’s land.

Polo Y Servicio (Forced Labor)

 It is the forced labor for 40 days of men ranging from 16 to 60 years of age who wereobligated to
give personal services to community projects. One could be exempted from thepolo by paying a
fee called falla (which was worth one and a half real). Falla is a corruption of the Spanish word
falta which means 'absence´

Encomienda
 It comes from the word Encomendar which means ‘to take charge of´ or ‘to entrust´.
 The encomienda system was introduced in 1570 to facilitate the conquest and pacification of the
Philippines. The encomenderos were given full authority tomanage the encomienda by collecting
tribute from the inhabitants and govern people living on it.In 1591, there were 267 encomiendas
in the Philippines.
Republic Act RA 10963 or TRAIN Law
 On December 19, 2017, Pres. Rodrigo Duterte signed Republic Act RA 10963 or Tax Reform for
Acceleration and Inclusion or the TRAIN law.
 It provides for the increase in take-home pay of salaried Filipino by reducing income tax rates,
while increasing and rationalizing tax rates in other goods and services

Lowering Personal Income Tax (PIT)

TRAIN lowers personal income tax (PIT) for all taxpayers except the richest. Under TRAIN,
those with annual taxable income below P250,000 are exempt from paying PIT

What will the tax reform fund?

1. Education
2. Health Care Services
3. Infrastructure Programs