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The ability-to-pay theory is one of the main theories of taxation. (Tax minimization - legal), Tax  treaties and conventions with foreign countries. A. No. (Basically, ito yung pag gawa ng batas), Assessment - it is the official action of an officer authorized by law in ascertaining the amount of tax due under the law from a taxpayer. The Philippines are a group of islands in Southeast Asia which have been an independent country since 1946. The property being a property located in the Philippines, it is subject to the Philippine estate tax irrespective of the citizenship or residence of the decedent (Sec. However, key provisions of the CTRP recommendation were missing from the final act. Download Full PDF Package. Centanni is editor of Political Geography Now at www.polgeonow.com. Basis of Taxation . This law took effect on January 1, 1998. Theories of Taxation which the government adopts should be equitable so that tax avoidance is decreased. He grew up in Oregon, but has since lived in two other countries and traveled to many more. Over the decades the government of the Philippines has struggled with economic issues, with a major executive and legislative effort to improve the country’s tax system occurring in the mid-1990s during the administration of President Fidel V. Ramos. Baka dahil maganda lang pakinggan Hahaha. GENERAL PRINCIPLES OF TAXATION FUNDAMENTAL PRINCIPLES IN TAXATION. Despite successful tax reforms in 1986, in less than a decade new tax exemptions had reduced the Philippines’ tax revenue to among Southeast Asia’s lowest. Tax structure of pakistan Abdul Basit. The thin nebula of hedonism in reverse is no longer adequate. PDF. BASIS OF TAXATION Principle of Necessity - without money, the government cannot pay its expenses and therefore cannot exist. (Sa BIR sila ung Revenue Officer - Collection). Computation of income tax Marvin Morales. Free PDF. TAXA TION ZN THE PHILIPPINES. The tax base for domestic corporations and resident foreign corporations is taxable income (gross income less allowable deductions) [30% regular corporate income tax] or gross income [2% minimum corporate income tax], whichever is applicable. The levy of tax is essentially for public purpose. (Kasama na jan ung mga ambassador at iba pang diplomatik). INCOME TAX SYSTEM OF THE PHILIPPINES • GROSS INCOME TAXATION-where a Final Tax is imposed on the gross amount of specified types of income. Download with Google Download with Facebook. Freedom of religious profession and worship, Revenue, appropriation and tariff bills to originate from the House of Representatives (ung iba sabi nila Lower House - parang hindi naman tayo parliamentary form of government), Shifting - the transfer of the burden by the original payer to another. “ LIFEBLOOD THEORY” THEORY OF TAXATION 6. It is proportionate in character - the share of the taxpayer on the public burden is essentially based on one's ability to pay. Hindi porke pogi maliit na ang tax na babayaran tapos ung pangit naman malaki!!! This power is legislative in nature and is … The main theories or principles in brief, are: (i) Benefit Theory: According to this theory, the state should levy taxes on individuals according to the benefit conferred on them. The economists have put forward many theories or principles of taxation at different times to guide the state as to how justice or equity in taxation can be achieved. PDF. The theory of taxation, progressive or other, should cor-respond to these facts. Capitalization - the reduction in the price of the taxed object equal to the capitalized value of future taxes which the purchaser expects to be called to pay. Theory and basis of taxation (1) The power of taxation proceeds upon the theory that the existence of government is a necessity; that it cannot continue without means to pay its expenses; and that for these means it has a right to compel all its citizens and property within its limits to contribute. Write something about yourself. A: Real property tax is a kind of tax levied by the local government on properties and should be paid by property owners. This code underwent substantial revision with passage of the Tax Reform Act of 1997. wala na matitira sa sweldo ko? Secondary Purpose (Non-revenue) - to regulate, SOURCES OF REVENUE (Section 21 of the Tax Code). Primary Purpose (Revenue/Fiscal) - to raise revenues for the support of the government. (Sa madaling salita, hindi dapat pahirap sa pagbabayad. BASIS OF TAXATION “ BENEFITS-RECEIVED PRINCIPLE ” reciprocal duties of protection and support between the state and its inhabitants 7. It was levied on natives, including mestizos.' The right of the chief authority to collect taxes, and the general policy which determines who is to be taxed, how much the tax … Taxation in the Philippines CheryLanne Demafiles. Several parts of the reform package were adopted and passed separately by the Congress of the Philippines during 1996. Subject to inherent and constitutional limitations, the power of taxation is regarded as supreme, plenary, unlimited and comprehensive. Republic Act No. PDF. The lifeblood theory underscores that taxation is the most superior power of the State. Since 1997 it has become widely regarded as a failure, with few simplifications and an actual fall in tax revenue. FDI and Corporate Taxation: The Philippine Experience; Rafaelita M. Aldaba, Republic of the Philippines Department of Finance: Comprehensive Tax Reform Program, Reforming the Philippine Tax System: Lessons from Two Tax Reform Programs (Abstract); Benjamin E. Diokno, Bureau of Internal Revenue, Republic of the Philippines: Tax Reform Act of 1997. By: Garry S. Pagaspas, CPA Let me share you an overview on how corporate income taxation applies in the Philippines, in general. (2.5%) [b] Explain the concept of double taxation. Situs of taxation is the State or country which has jurisdiction to tax a person, property or interest. It is legislative in character - the power to tax is pecuniary and exclusively vested to the Congress. History of Taxation in the Philippines  Pre – Colonial Period (900 – 1521)  Government were called “ Barangays ”  No national government  There was no “ datu ” strong enough to unite the archipelago into one nation. Taxation is administered through the Bureau of Internal Revenue which comes under the Department of Finance. Explain. The Philippines are a group of islands in Southeast Asia which have been an independent country since 1946. Tax Avoidance - the exploitation of legally permissible alternative rates or methods of assessing taxable property or income in order to avoid or reduce tax liability. He holds a Bachelor of Arts in international studies and linguistics from the University of Oregon. How will the TRAIN law affect incomes taxes of individuals and corporations? Reciprocal Duties - (Benefits-Received or Compensation Theory) In return for the contribution of the taxpayer, he receives the general advantages and protection which the government affords the taxpayer and his property. The Ability-to-Pay Theory of Taxation. Once you have computed for your taxable income, proceed to computing for the income tax. Taxation - Taxation - History of taxation: Although views on what is appropriate in tax policy influence the choice and structure of tax codes, patterns of taxation throughout history can be explained largely by administrative considerations. It is levied for public purpose or purposes - taxes are spent to support government i.e. or. Learn more about taxation in this article. Simultaneously, the tax shares of A and B are determined by their individual demand schedules. The tax should be based on the taxpayers ability to pay (a) As a basic principle of taxation, his is called "theoretical justice;" (b) Asa theory of taxation, this is called 'ability-to pay-theory' (r) No person shall be imprisoned for non-payment of a tax; (d) A graduated tax table is in consonance with this rule. Download PDF Package. Taxation is the inherent power of the sovereign, exercised through the legislature, to impose burdens upon subjects and objects within its jurisdiction for the purpose of raising revenues to carry out the legitimate objects of government. Below are the frequently asked questions on real property tax in the Philippines. ), Administrative Feasibility  - it should be capable of being enforced; not burdensome; convenient as to time and manner of payment. The laws governing taxation in the Philippines are contained within the National Internal Revenue Code. Halimbawa: (1) kaya madami ang opisina o Districts para hindi mahirapan ang madlang people, (2) kaya in-accredit and mga banko (hindi ibig sabihin nito na walang tiwala ang BIR sa mga collection agent) para mapadali ang pangongolekta at pagbabayad, (3) yung Electronic Filing and Payment System o EFPS ginawa nila para hindi hassle), Constitutional Limitations - (Naaayon sa ating saligang batas), Exemption of property actually, directly and exclusively used for religious, charitable and educational purpose (Section 30 of the Tax Code), Levy - it is the legislative act that determines that a tax of a certain amount or of a certain percentage shall be imposed on the persons, properties, or acts subject thereto. 685 The tribute was a personal tax of the nature of a uniform poll tax and was the only direct tax universally enforced. Fiscal Adequacy - the source of revenue should be sufficient to meet the demands of public expenditure. (2.5%) (2016 BAR) SUGGESTED ANSWER: (A) Yes. Evan Centanni specializes in world cultures and human geography. This is punishable by law. PDF. a. Caruso has the option either to claim the amount of the income tax withheld in US as a deduction from his gross income in the Philippines or to claim it as a tax credit. No. (Bawal singilin ang kakampi). CONCEPT OF TAXATION  Taxation is the inherent power of the state to impose and demand contribution upon persons, properties, or rights for the purposes of generating revenues for public purposes. The effects of taxation on the willingness to work, save and invest are partly the result of money burden of tax and partly the result of psychological burden of tax. Situs or territoriality - As a rule, the taxing power cannot go beyond the territorial limit of the taxing authority. It is levied by the law-making body of the state - the power to tax is vested unto the Congress i.e. the government, in the exercise of its civil remedy in collecting the tax due may, b, y distraint of personal property or by levy of real property, take the same to satisfy the tax liability if. The Congress determines who to tax, what to tax and how the tax shall be collected. Paano kung kulang ang budget pero kailangan talaga? It is levied on persons and property by the State which has jurisdiction. Rodrigo Duterte on December 19, 2017.The implementation of the TRAIN law began on January 1, 2018. At the national level, taxes are imposed and collected pursuant to the National Internal Revenue Code, the Tariff and Customs Code, and several special laws. Taxes are levied in almost every country of the world, primarily to raise revenue for government expenditures, although they serve other purposes as well. (Sa BIR eto yung mga Examiner or Revenue Officer (Assessment); mga Special Investigators sa Special Investigation Division), Collection - It is the getting by the concerned government agencies of the taxes imposed. Taxation, imposition of compulsory levies on individuals or entities by governments. Properties that are taxable include land, building, improvements on the land and/or the building, and machinery. Transformation - the manufacturer or producer pays the tax and endeavors to recoup himself by improving his process of production thereby turning out his units of products at a lower cost. the House of Representatives (from which the tax bill is introduced) and the Senate. One of the characteristics of internal revenue laws is that they are: a. In February 1994, a presidential task force was charged with developing a new Comprehensive Tax Reform Program (CTRP) to increase revenue by adjusting and simplifying the tax code. Your comment will be posted after it is approved. they are not supposed to be used for private purpose. It is an enforced contribution - tax is not voluntary and its imposition is in no way dependent upon the will or assent of the person being taxed. International comity - the property of a foreign state or government may not be taxed by another. Ferdinand Pauig. It implemented a gradual rate reduction from 35 percent to 32 percent for both corporate income and the top margin of individual income. Basis of taxation C. Scope of taxation B. Situs of taxation D. Theory of taxation The current tax table is relatively simpler, and allows employees to take home more money than before. For the exercise of the power of taxation, the state can tax anything at any time d. The provisions of taxation in the Philippine Constitution are grants of power and not limitations on taxing powers D2. (Inutos na nga sa kanila ng Constitution tapos iuutos pa nila sa iba), Exemption of Government Agencies/Instrumentalities exercising essential  governmental function. The amount and rate of tax, which shall be uniform and equitable. Take note that they are NOT involved in the collection thereof. The advantage of the benefit theory is the direct correlation between revenue and expenditure in a budget. It also set a two percent minimum for corporate income tax, imposed a final withholding tax on dividends and increased personal income exemptions. This paper. Some barangays however united to form a confederation. It is subject to limitations - inherent and constitutional. The basis is the reciprocal duties of… For example, because imported products are easier to tax than domestic output, import duties were among the earliest taxes. b. within the Philippines. The rule of taxation shall be uniform and equitable. Law on Taxation [a] Can the CIR of the Philippines also tax the same shares? The lifeblood theory constitutes the theory of taxation, which provides that the existence of government is a necessity; that government cannot continue without means to pay its expenses; and that for these means it has a right to compel its citizens and property within its limits to contribute. Magbebenta and gobyerno o kaya mangungutang), Theoretical Justice - the burden should be in proportion of the taxpayer's ability to pay. ano bale? The subjects or objects to be taxed may be persons (natural or juridical) or property (real or personal, tangible or intangible. The manner and mode of enforcement and collection, The situs of taxation - may be exercised only within the territorial jurisdiction of the taxing authority, Public purpose - for general welfare. Reciprocal Duties - (Benefits-Received or Compensation Theory) In return for the contribution of the taxpayer, he receives the general advantages and protection which the government affords the taxpayer and his property. Criminal in nature b. (pwede lang ito kung yung tax ay indirect, example: VAT pwd ipataw ng seller sa buyer ang VAT). The following may be included as subject/object: business, transaction, rights or privileges. Principle of Necessity - without money, the government cannot pay its expenses and therefore cannot exist. The Philippine taxation system has been and is still in a state of dynamic transformation since January 2018, with the government heading towards accelerating poverty reduction, minimizing inequality, and generating revenues to invest in the Filipino people and infrastructure. (Base ang buwis sa kakayahan na mgbayad. (Article VI, Section 28, paragraph 1) THE PHILIPPINE TAX SYSTEM National Tax Law (10) The 1987 Philippine Constitution sets limitations on the exercise of the power to tax. The income from abroad of a non-resident citizen is exempt from the Philippine income tax. Premium PDF Package. Advantages and limitations. Basis of taxation C. Scope of taxation B. Situs of taxation D. Theory of taxation. The power of taxation proceeds upon the theory that the existence of the government is a necessity, that it cannot continue without means to pay its expenses and that for this means it has a right to compel all its citizens and property within its limits to contribute. Compute for the Income Tax; Tax computation in the Philippines changed this January 2018 in the form of the Tax Reform Bill of the Duterte Administration. There is no international double taxation … It is inherent in sovereignty - it is essential to the existence of every government. According to the theory, taxes should be based upon the amount of money people earn. There are four main types of national internal revenue taxes: income, indirect (value-added and percentage taxes), excise and documentary stamp taxes, all of which are administered by the Bureau of Internal Revenue (BIR). A. Let us start with the understanding of the thing called “corporation” by its nature as defined in the Corporation Code of the Philippines and for tax purposes as defined by the National Internal Revenue Code of the Philippines. The Congress shall evolve a progressive system of taxation. That is the reason why we have appropriations: the Heads of Departments submit to the Congress their estimated expenses for the following year - parang feasibility study; then titignan kung ok ba o hindi; pag may budget na pagkukunan ayos lang. Taxation is the earliest and most prevalent form of government inter­ference with the economic life of individuals and business enter­prises. 8424 of the Tax Reform Act of 1997 was passed in December 1997, in the midst of the Asian financial crisis. Q: What is Real Property Tax? Create your own unique website with customizable templates. A number of theories have been put forward by different economists explaining how justice in taxation can be achieved among which the following are important theories of taxation and are discussed as follows : Benefit Theory of Taxation The policy of taxation in the Philippines is governed chiefly by the Constitution of the Philippines and three Republic Acts. 4.] Over the decades the government of the Philippines has struggled with economic issues, with a major executive and legislative effort to improve the country’s tax system occurring in the mid-1990s during the administration of President Fidel V. Ramos. The Philippines’ new tax reform bill, known as TRAIN or Tax Reform for Acceleration and Inclusion, was signed into law by Pres. It is awesome - I don't know why. Constitution: Article VI, Section 28 of the Constitution states that "the rule of taxation shall be uniform and equitable" and that " Congress shall evolve a progressive system of taxation ". Copyright 2021 Leaf Group Ltd. / Leaf Group Media, All Rights Reserved. UNDERSTANDING TAXATION IN THE PHILIPPINES. No need to be fancy, just an overview. (In a perfect environment, yung nakolekta yun lang dapat ang panggagastos. Spaniards resident in the islands were exempt. The total tax requirement is the area (ABEO) out of which A is willing to pay GCEO and B is willing to pay FDEO. Advocated alike by the scholar in taxation and the common man, the theory of ability to pay has achieved the primacy among theories of taxation. Create a free account to download. Download Free PDF. Tax Evasion - the use of illegal or fraudulent means to defeat or lessen the payment of a tax. (Para sa madlang people lang gagastusin ang perang nakulimbat este nakolekta), Non-delegability of legislative taxing power - the Congress cannot delegate the "power to tax"to others. The frequently asked questions on real property tax in the Philippines also tax the same shares of public expenditure use... And human geography grew up in Oregon, but has since lived in two other countries and to... The payment of a non-resident citizen is exempt from the University of Oregon no double... Centanni specializes in world cultures and human geography with foreign countries, imposed a final tax is pecuniary and vested... Buyer ang VAT ) percent for both corporate income tax, imposed a tax! Real property tax in the Philippines - as a failure, with few simplifications and an fall... Law affect incomes taxes of individuals and corporations ; convenient as to time and manner of payment tax is unto... Foreign countries imported products are easier to tax is a kind of tax by. Is pecuniary and exclusively vested to the theory of taxation shall be uniform and equitable dapat ang.! 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