PHILHISTORY Chap 4 - 5

1937

(year) Abolishment of the cédula tax

1936

(year) Increase of income tax rates by an excess of PHP 10,000 in addition of a surtax rate on individual tax rates

1907

(year) some provinces were authorized to double the fee for the cedula to support the construction and maintenance of roads

1958 - 1968

(years) Congress did not pass any tax legislation despite important changes in economy & the vested interests of Filipino businessmen in Congress would manifest in many instances such as the rejection of taxes on imports

1898 - 1903

(years) the Americans followed the Spanish way of taxation with some modifications, on the emphasis that the Spanish taxation was regressive and outdated

Licensed taxes on firms dealing with alcohol and tobacco, Excise taxes on the alcohol and tobacco products, Bank and banker taxes, Document stamp taxes, Cédula modified (Rate was fixed per adult male, resulting in revenue decrease), Taxes on insurance and its companies, Taxes on forest products, Mining concessions, Taxes on business and manufacturing, and Occupational licenses

10 Major sources of revenue

Hare-Hawes Cutting Act

1932, with the efforts of the Filipino independence mission led by Sergio Osmeña & Manuel Roxas, US Congress passed this act that granting Filipinos' independence. The bill was opposed by then Senate President Manuel L. Quezon and consequently, rejected by the PH Senate.

Encomienda

A grant of land made by Spain to a settler in the Americas, including the right to use Native Americans as laborers on it

Encomiendero

A person who received a land grant from the Royal Crown of Spain

Agricultural Credit and Cooperative Financing Administration

ACCFA; created to provide warehouse facilities and assists farmers in marketing their products

National Internal Revenue Code

Commonwealth government drafted the ____________ to introduce changes in the taxation system

Administration of Manuel Roxas

Economic was problematic by 1949, severe lack of funds in many aspects of governance (military & education sectors), Declined the proposal of united states

1965

Ferdinand E. Marcos was elected president

T'boli, Subanon, Bukidnon, Bagobo, Mandaya, Manobo; Lumad

Groups usually found in the uplands include the __________, __________, __________, __________, __________, and __________ as well as the collective group of indigenous tribes known as the __________

Public History

History consumed in museums

Administration of Elpedio Quirino

Implementation of import and exchange controls that led to import substitution development, expansion of a viable manufacturing sector that reduced economic dependence on imports, New tax measure also passed, that higher tax rates and increase government revenues, tax revenue increased twofold (1953) compared to 1948

To educate the public, For display purposes, For educational reasons, To take a stand against something, To showcase history, In order to prove something, To share knowledge, For entertainment purposes, To display research

Importance and Purpose of Museums

Negrito

In prehistoric times, the _______ people arrived

exhibitions, interpretation, learning and audiences

In the last 50 years, museums have given a greater emphasis on:

Land Settlement Development Corporation

LASEDCO; under the term of Quirino, it was established to accelerate and expand the resettlement program for peasants. Later on, under the administration of Magsaysay, this agency became the National Resettlement and Rehabilitation Administration (NARRA).

collect, preserve, research, display objects

Main Function of Museums

Comprehensive tax reform program

Make tax system broad base and simple, Minimize tax avoidance allowed by existing flaws and loopholes in the system, Encourage payments by increasing tax exemption levels, lowering the highest tax rates and simplifying procedure, Rationalize the grant of tax incentives - estimated to be worth 531.7 billion pesos in 1994

Maguindanaons

Mindanao is named after the ____________ who constituted the largest Sultanate historically, and evidence from maps made during the 17th and 18th centuries suggests that the name was used to refer to the island by natives at the time

National Rice and Corn Corporation

NARIC; to assign public defenders to assist peasants in court battles for their rights to the land

Maluku Besar (Great Moluccas)

Native people of the Maluku Islands refer the island as _________

1967

PH Congress passed a resolution calling for a constitutional convention to change the 1935 Constitution

US

PH needed rehabilitation funds from the _____, dependency of the PH to the Americans was taken advantage of by the former colonial adminstrators

Administration of Rodrigo Duterte

Promised tax reform for the Pilipino, particularly in income taxes, Seeks to limit VAT exemptions and increase excise tax on petroleum and automobiles, hoping that these reforms will result in the much-desired economic development that will be felt even by the lowest classes in society

Administration of Magsaysay, Macapagal, Garcia

Promised to study the tax structure and policy in the country, for a more robust & effective tax collection scheme, but post-war fiscal policy remained regressive, overburdened the lowest classes, landed elite who held business interests were in Congress to ensure that taxes would not be levied to them, rise in corruption

Administration of Corazon Aquino

Reformed the tax system, Introduction of Value added tax (VAT)

RA 9337

Signed the expanded value added tax (E-Vat) - 2005

Austronesian

Sometime around 1500 BC, Austronesian peoples spread throughout the Philippines and far beyond

pueblo

Spanish for village

Maranao, Ilamun, Sangil, Maguin,Tausug

The region is home to most of the country's Muslim or Moro populations, and other ethnic minorities in the Philippines composed of many ethnic groups such as the _________, __________, __________, _________ and __________

Philippine Organic Act of 1902, Philippine Autonomy Act of 1916

Two acts of the US Congress were passed that may be considered to have qualities of constitutionality

land tax

Urbana replaced by tax on real estate

Feb. 2006

VAT tax rate was also increased from 10%-12%

1986, 1988

Value added tax (VAT) was signed in _____ and put into effect in ______

Income tax in 1914, Inheritance tax in 1919, Establishment of the national lottery

Various sorts of taxes that were later introduced

Administration of Joseph Estrada (1998)

Was too short to constitute any change in the tax system.

WW2

When the ______ finally arrived in the Philippine shores, all kinds of economic activity was stopped, as the Philippines was colonized by the Japanese military administration

1986

a constitutional convention was created, composed of 48 members appointed by President Aquino from varied backgrounds and representations.

Curator

a keeper or custodian of a museum or other collection; in charge of the museum

Sakdal Uprising

a peasant rebellion in Central Luzon that lasted for two days, May 2-3, 1935. It was easily crushed by the government forces

Pueblo Agriculture

a system wherein native rural communities where organized into pueblo and each Christianized family is given a four-five hectares of land to cultivate

Implementation of Sin Tax Reform of R.A 10351

adjustment of excise tax on liquor and cigarretes

Sin Tax Reform

an exemplar on how tax reform could impact social services as it allowed increase of the Dept. of Health budget (triple 2015) and free health insurance premiums for the poor people enrolled in PhilHealth increased (from 55.2 million in 2012 to 515.4 million in 2015)

agriculture

an important aspect of the Philippine economy

compras y vandalas

became the norm for the Filipino farmers

Tydings-McDuffie Act / Philippine Independence Act

by 1934, passed by the US Congress that provided authority and defined mechanisms for the establishment of a formal constitution by a constitutional convention. The members of the convention were elected and held their first meeting on July 30, 1934, w/ Claro M. Recto unanimously elected as president.

Museum

contains records or pieces of the history of the world.

Administration of Fidel Ramos (1992)

continued economic growth and implemented Comprehensive tax reform program

Commonwealth of the Philippines

created by the constitution; administrative body that governed the PHss from 1935 to 1946. It is a transitional administration to prepare the country towards its full achievement of independence.

Court of Agricultural Relations

created in 1955, to improve tenancy security, fix land rentals, and resolve land disputes filed by the landowners and peasant organizations

Omnibus Tax Law of 1969

did not increase the ratio of income tax to general tax revenue

February 8, 1935

draft of the constitution was approved by the constitutional convention

Manuel L Quezon

elected President of the Commonwealth

September 1935

elections were held;

Act No. 496 / Land Registration Act

enacted by the Philippine Commission, which introduced the Torrens System to address the absence of earlier records issued land titles and conduct accurate land surveys

Museums

ensure understanding and appreciation for various groups and cultures, promote better understanding of our collective heritage and foster dialogue, curiosity and self-reflection

Agricultural Tenancy Commission

established to administer problems created by tenancy

Agricultural and Industrial Bank

established to provide easier terms in applying homestead and other farmlands

Philippine Organic Act of 1902

first organic law for the PH Islands that provided for the creation of a popularly elected PH Assembly; the act specified that legislative power would be vested in a bicameral legislature composed of the PH Commission as the upper house & the PH Assembly as the lower house; key provisions of the act included - a bill of rights for Filipinos, appointment of two non-voting Filipino Resident Commissioners of the Philippines as representative to the United States House of Representatives.

Benigno Ramos

founder of the Sakdal Uprising rebellion

minor changes to 1904 Internal Revenue Act

imposition of taxes on mines, petroleum products & dealers of petroleum products, & tobacco

Hacienda System

introduced as the Spanish government implemented policies that would mainstream the country into the world of capitalism

President Quezon

laid down a social justice program focused on the purchase of haciendas, which were to be divided and sold to tenants.

Industria tax

levied on the business community & imposed as a complex system for business communities that assign tax based on its profitability

sakdal

means to accuse; the title of the newspaper helmed by Benigno Ramos

Philippine Autonomy Act of 1916 / Jones Law

modified the structure of the PH government through the removal of the PH Commission, replacing it with a Senate that served as the upper house and its members elected by the Filipino voters, the first truly elected national legislature; explicitly declared the purpose of the US to end their sovereignty over the PHs and recognize PH independence as soon as a stable government can be established

research centers

museums are sometimes regarded as

Administration of Benigno Aquino (2010)

no new taxes would be imposed and additional revenue would have to come from adjusting existing taxes, collections from tobacco and alcohol in 2015 made up 1.1% of the Gross Domestic, improvement in tax collection resulted in the Philippines receiving a credit rating upgrade into investment grade status

Internal Revenue Law of 1904

passed as a reaction to problems of land tax collection

Republic Act No 34

passed by the Roxas's administration, to establish a 70-30 sharing agreement between tenant and landlord, which reduced the interest of landowners' loans to tenant at six percent or less. 70% is for the tenant, 30% is for the landlord.

Underworld-Simmons Tariff Act

passed in 1913, resulting in the lifting of the reduction of government's export taxes on sugar, tobacco, hemp, and copra.

Tax evasion

prevalent, especially among the elites

March 25, 1935

ratified by the US President Franklin B. Roosevelt

agrarian reform

relations of production and distribution of land among farmers; Philippine would be able to gain more from its agricultural potential; uplift the Filipino agricultural sector

Administration of Gloria Arroyo

swept to power thru another EDSA Revolution, increased government spending w/o adjsuting tax collections, resulted in large deficits from 2002 to 2004

10.7% (1985) to 15.4% (1992)

tax and revenue rose, increasing from __________

Bureau of Internal Revenue (BIR) thru the Executive Order 127

tax collection and tax audits were intensified

Administration of Marcos

tax system remained regressive, remained unresponsive, taxes grew at an average annual rate of 15% & generated a low tax yield, tax effort was at a low 10.7%

Agricultural Land Reform Code / Republic Act No 3844

term of Diosdado Macapagal, major stride in land reform, this code aimed to free tenants from tenancy and emphasized owner-cultivator ship and farmer independence, equity, productivity improvement, and public land distribution. It established a leasehold system in which farmers paid fixed rentals to landlords, rather than a percentage of harvest

1898 - 1901

the PH would be placed under a military government until a civil government would be put into place

RA 2211

the creation of tax commission in 1959

tax effort

the ratio between share of the actual collection in gross domestic product & predictable taxable capacity

Amusements, Manufacturers, Professions, Business licences

the sales of the National Sweepstakes & sale of government The government spent humongous amount of taxes, mainly from

Mindanao Island

the second largest, after Luzon in the Philippines Archipelago, it measures 293 miles north to south and 324 miles east to west

Philippine Bill of 1902

this law provided regulations on the disposal of public lands wherein private individual can own 16 hectares of land while the corporate land holdings can avail of 1,024 hectares; this law also gave rights to the Americans to own agricultural lands in the country

Homestead Program of 1903

this program allowed an enterprising tenant to acquire a farm of at least 16 hectares to cultivate. However, the program was not implemented nationwide and was introduced only in some parts of Mindanao and Northern Luzon.

Court of Industrial Relations

to exercise jurisdiction over disagreements arising from landowner-tenant relationship

Freedom Constitution

transitional constitution; maintained many provisions of the old one, including in rewritten form the presidential right to rule by decree

July 4, 1946

upon liberation, the PHs was declared an independent republic

General Francis Burton Harrison

urged the increase in tax receipts to make up for the loss

RA 7716

vat was broaden in 1997 through ________

Republic Act No 1199 / Agricultural Tenancy Act

was passed to govern the relationship between the landholders and tenant farmers, protecting the tenurial rights of tenant and enforced tenancy practices

examining actual objects and artefacts

we may able to see or feel the authentic experience as well as the meanings that it brings to us, serves as evidences of human existence through history