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ARTWORKS display of the American flag amidst banners and

Philippine flags.
Illustrations, drawings, and photographs play a large
part in the study of history. These sources have Irked by the patriotic display, the Philippine
stories to tell and enable us to distinguish details Commission passed on August 23, 1907, Act No.
that give us insights into something beyond the 1696 otherwise known as the Flag Law, which
texts. They are also a record of the past useful for banned the public display of the Philippine flag and
historians. other patriotic banners. When the Philippine
Assembly opened at the Manila Grand Opera House
Photographs and illustrations reflect social
in September, only the American flag could be seen-
conditions of historical realities and everyday life
an ironic display for an otherwise Philippine
and indicate the situations of past societies.
legislative body.
Editorial cartoons, on the other hand, are sources of
Other Illustrations/Cartoons
political expression or propaganda in the historical
era in which they came out. The following illustrations or cartoons appear in the
booklet. Watch for the Saboteurs sponsored by the
Editorial Cartoons
League of Women Voters of the Philippines
FIGURE 11. El Candidato Longino published in 1951. Then President Elpidio Quirino
wrote to the League saying that the booklet
The satirical cartoon from the July 27, 1907 issue of graphically shows the defects of both the individual
the Lipang-Kalabaw (Lipag-Kalabaw), a weekly and the society.
satirical magazine published in Manila, shows
Philippine Assembly candidate Dominador Gomez Historical Paintings
as the Roman centurion Longinus delivering the final - Naturales Tagalos
spear blow to the crucified freedom fighters (from - Negrillos
left) Macario Sakay, Francisco Carreon, Julian - Visayan Pintados
Montalan, and Lucio de Vega, who were all
sentenced to death for banditry by the American PRIMARY SOURCES
government. Gomez was instrumental in the There is more to just reading history. There is also
surrender of Sakay and his men but the latter were the task of studying historical accounts. Much of our
subsequently arrested in spite of assurances of safe history is written because there are accounts of
conduct by the government. Gomez was later eyewitnesses or participants of specific events. And
blamed for the death of Sakay and many believed this is where the problem comes in: which account
that he betrayed the Filipino rebels to the should we believe?
Americans. As the saying in historical studies goes, "there is one
past, but many histories." Thus, controversies on
FIGURE 12. Popular Manifestation in Honor of the and conflicting views of events in Philippine history
Triumphant Candidate of the Southern District of exist. This situation, however, does not detract from
Manila, Fernando Ma. Guerrero, 11th of August, any form of historical study, rather it contributes to
1907 the scholarship or study of historical sources by
A cartoon from the magazine Lipang-Kalabaw analyzing how perspectives are made on historical
depicts the festivity or parade of Filipinos events.
celebrating the election of their popular candidate,
Fernando Ma. Guerrero, who ran for the Philippine
Assembly held that month. The momentous
occasion, however, had dire results. Americans who
witnessed the event were bothered by the massive
show of support by Filipino patriots and the singular
THE FIRST CRY OF THE REVOLUTION (AUGUST Dr. Pio Valenzuela's Account
1896)
The official date and place of the First Cry were
Historical Context largely based on the account of Dr. Pio Valenzuela,
an official of the Katipunan and a friend of Andres
The Philippine Revolution of 1896 began with what
Bonifacio, who was present during the event. His
later became known as the "First Cry" or the initial
account was published as Memoirs of the K.K.K. and
move of the Filipinos to begin the revolution for
the Philippine Revolution (Manila, n.d.)
independence. This they did by tearing up their
cedulas and proclaiming the start of the fight for The Account
independence. The event happened after the Andres Bonifacio, Emilio Jacinto, Procopio,
Katipunan was exposed on August 19, 1896 and the Bonifacio, Teodora Plata, Aguedo del Rosario –
Spaniards began to crack down on suspected rebels. arrived Aug. 19
The Katipunan Supremo Andres proceed to a
Pio Valenzuela - arrived Aug. 20
designated meeting place outside the city to decide
on their next move. The original plan was to start the First place; Aug. 22; 500 katipunan members –
revolution at the end of August but following the house and yard of apolonio samson at Kangkong
arrests of the Katipuneros, Bonifacio found it wise to
begin the revolution that day and attack Manila at Others: Briccio Pantas, Alejandro Santiago, Ramon
the end of the month. Bernando, Apolonio Samson

In 1911, a monument to the Heroes of 1896 was Aug. 23; Pugad Lawin; store-house and yard of Juan
erected in Balintawak where beginning in 1908, it Ramos (son of Melchora Aquino); 1000 members –
was believed that the first cry occurred there on discussion about revolution on Aug. 29
August 26. However, the date and place of the event Only one man protested and fought against a war
were later contradicted by different Katipunan and that was Teodoro Plata.
personalities who claimed that they were there at
the time. In 1963, the National Historical Others: Enrique Cipriano, Alfonso Pacheco, Tomas
Commission (today's National Historical Remigio, Sinforoso San Pedro
Commission of the Philippines [NHCP]) decided After the meeting, they tore their cedula certificates
that, following extensive research of primary and shouted “Long live the Philippines! Long live the
sources, the First Cry of the Philippine Revolution Philippines!”
of 1896 happened on August 23, 1896 at Pugad
Lawin, now part of Project 8 in Quezon City. The
controversy, however, persists, with historians and
other personalities (especially the descendants of
the Katipunero witnesses) claiming that the official
date and place are wrong.
FIGURE 24. Photo published in the daily newspaper
Bagong Bagong Buhay claiming that the First Cry
happened on August 23, 1896
Santiago Alvarez's Account Nex day, Aug. 24, more Katipuneros up to 1000
In 1927, a pre-World War II Tagalog weekly The following matters were approved at the
magazine named Sampaguita began publishing the meeting:
Katipunan memoirs of Gen. Santiago Virata Alvarez,
1. An uprising to defend the people’s freedom was
(nom-de-guerre: Kidlat ng Apoy) one of the leaders
to be started at midnight of Saturday, Aug. 29
of the Cavite revolution. The series appeared in 36
parts. It told the story of the Philippine Revolution 2. To be on state of alert so that Katipunan forces
starting in March 1896 until late 1897 interspersed could strike when the situation arises where enemy
with personal accounts and stories of events during was at disadvantage.
the revolution taken from Alvarez' notes. The series
was later published as a book, titled The Katipunan 3. The immediate objective was the capture of
and the Revolution (QC: ADMU, 1992) with an Manila.
English translation by Paula Carolina Malay. Shouts: Long live the Sons of the People!
The story of the First Cry is found in Chapter 6 of the
memoirs. Alvarez presents an account devoid of any
dramatic description as it is merely a narration of
the events that happened in Bahay Toro (now part
of Project 8 in Quezon City) on August 24, 1896.
The Account
We started our trek to Kangkong at about eleven
that night. We walked through the rain over dark
expanses of muddy meadows and fields.
It was nearly two in the morning when we reached
the house of Brother Apolonio Samson in
Kangkong.
The Supremo began assigning guards at five o'clock
the following morning, Saturday 22 August 1896. He
placed a detachment at the Balintawak boundary
and another at the backyard to the north of the
house where we were gathered.
No less than 300 men assembled at the bidding of
the Supremo Andres Bonifacio with assorted
weapons (bolos, spears, daggers, small revolvers,
rifle)
Supremo was restless because of fear of a sudden
attack by the enemy. He was worried over the
thought that any of the couriers carrying the letter
sent by Emilio Jacinto could have been intercepted.
He decided that it’s better to move to a site called
Bahay Toro.
10 am, Aug. 23, we arrived at Bahay Toro. Our
number had grown to more than 500. House, yard,
and warehouse of Cabesang Melchora was full.
Guillermo Masangkay's Account THE TEJEROS ASSEMBLY
In 1932, Guillermo Masangkay, a friend and fellow The first days of the Philippine Revolution saw the
Katipunero of Andres Bonifacio, recounted his defeat of the Katipunan in Manila, forcing Bonifacio
experiences as a member of the revolutionary and his men to retreat to the mountains of
movement. In an interview with the Sunday Tribune Montalban.
magazine, Masangkay said that the First Cry
It was a different story in Cavite. Here, the
happened in Balintawak on August 26, 1896. In the
Katipunan under Emilio Aguinaldo managed to
first decade of American rule, it was his account that
subdue the Spanish forces by surprise and take
was used by the government and civic officials to fix
control of the province. The victory, however, was
the date and place of the First Cry which was capped
short-lived as the Cavite Katipuneros-which
with the erection of the "Monument to the Heroes
consisted of two groups, the Magdiwang
of 1896" in that place.
(Bonifacio) and Magdalo (Aguinaldo)-were soon
However, in an interview published in the fighting each other over territory and logistics.
newspaper Bagong Buhay on August 26, 1957,
Unable resolve their differences, Aguinaldo invited
Masangkay changed his narrative stating that the
the Supremo Andres Bonifacio to Cavite to mediate.
revolution began on August 23, 1896, similar to the
However, when he arrived in infuriated the
assertion of Dr. Pio Valenzuela. But Masangkay's
Magdalos.
date was later changed again when his
granddaughter, Soledad Buehler- Borromeo, cited The two groups finally agreed to form a
sources, including the Masangkay papers, that the revolutionary government (pamahalaang
original date was August 26. panghihimagsik) which would lead the revolution.
The assembly was set to be held in the friar's estate
house in Barrio Tejeros, a part of the town of San
Francisco de Malabon (now General Trias). On
March 22, 1897, the Cavite Katipuneros, as well as
representatives of the Katipunan from the nearby
provinces, converged at the estate house.
Emilio Aguinaldo, however, was not at the assembly
as he was commanding the Filipino forces at the
frontlines in Pasong Santol, Barrio Salitran,
Dasmariñas, facing the imminent attack of the
Spanish forces.
Artemio Ricarte's Account Santiago Alvarez's Account
The following account was written by Gen. Artemio The account of the Tejeros Convention is found in
Ricarte (nom-de-guerre: Vibora) who was one of the Chapter 32 of Gen. Santiago Alvarez's memoirs. Like
officials of the Magdiwang faction. During the Ricarte, Alvarez was a direct participant and witness
Tejeros Assembly, he served as the secretary of the to the events that occurred in the elections.
convention when Bonifacio began presiding over
the session. Ricarte was elected in the Tejeros
Assembly as Captain-General of the revolutionary THE RIZAL RETRACTION
government. He initially refused the position but his
objections were overruled by the electoral body. His Historical Context
account of the Philippine revolution was titled A leader of the reformist movement in Spain, Dr.
"Apuntes Históricos de la Insurrección por los Jose Rizal was arrested, tried, and sentenced to
Asociados al 'Kamahalmahala't Kataastaasang death by a Spanish court-martial after being
Katipunan nang manga Anak ng Bayan' contra el implicated as a leader of the Philippine Revolution.
Gobierno Español en las Islas Filipinas." It was The night before his death by firing squad at the
written during his imprisonment for subversion by Luneta on December 30, 1896, accounts exist that
the American authorities in 1904. It was translated Rizal allegedly retracted his Masonic ideals and his
into English by a British journalist, William writings and reconverted to Catholicism following
Brecknock Watson, but remained in manuscript several hours of persuasion by Jesuit priests. There
form. Ricarte's memoirs were published in Tagalog was considerable doubt to this allegation by Rizal's
in 1927 in Yokohama, Japan with the title family and friends until in 1935, the supposed
Himagsikan ng Mga Pilipino Laban sa Kastila. retraction document with Rizal's signature was
found.

Andres Bonifacio's Account Until today, the issue whether Rizal retracted or not
and whether the document is forged or real is a
This account by Andres Bonifacio is from a letter he subject of continuous debate between historians
wrote to Emilio Jacinto in Montalban from Indang, and Rizal scholars alike.
Cavite on April 24, 1897, a month after the Teieros
elections. The following primary sources are of two kinds: the
first two are the official accounts as witnessed by
This would be the first time the other members of the Jesuits who were instrumental in the alleged
the Supreme Council would hear of the events that retraction of Rizal. The other two are critical
happened in Cavite. This was first published in Jose analyses by two Rizalist scholars who doubted the
P. Santos, Si Andres Bonifacio at Ang Himagsikan story
(1932).

1. Fr. Vicente Balaguer's Statement


Fr. Vicente Balaguer was one of the Jesuit priests
who visited Rizal during his last hours in Fort
Santiago and claimed that he managed to persuade
Rizal to denounce Masonry and return to the
Catholic fold. In an affidavit executed in 1917 when
he had returned to Spain, Balaguer also claimed that
he was the one who solemnized the marriage of
Josephine Bracken and Rizal hours before the hero's
execution.
2. Fr. Pio Pi's Statement HISTORIC SITES AND LANDMARKS RECOGNIZED BY
THE NATIONAL HISTORICAL COMMISSION OF THE
Fr. Pio Pi was the Jesuit Superior in the Philippines
PHILIPPINES
during the time when Rizal was executed. In 1917,
he issued an affidavit recounting his involvement in National Historical Commission of the Philippines
the alleged retraction of Rizal. Unlike Father (NHCP)
Balaguer, however, he was involved only in securing
Hundreds of sites all over the Philippines became
the retraction document from the Archbishop of
part of history and culture. Many of these sites as
Manila Bernardino Nozaleda, and writing another
well as landmarks are recognized by the National
shorter retraction document as well which was the
Historical Commission of the Philippines (NHCP). As
one Rizal allegedly copied.
stated in Republic Act No. 10086, the NHCP is
"responsible for the conservation and preservation
of the country's historical legacies. Its major thrusts
3. Rafael Palma's Critical Analysis
encompass an ambitious cultural program on
Lawyer, writer, educator, and politician Rafael historical studies, curatorial works, architectural
Palma was the author of Biografia de Rizal, a work conservation, historical information dissemination
on the life of the National Hero which won a literary activities, restoration and preservation of relics and
contest in 1938 sponsored by the Commonwealth memorabilia of heroes and other renowned
Government. The publication of the book, however, Filipinos.
was postponed because of World War II and only
The NHCP undertakes the commemoration of
saw print in 1949. That same year, an English
significant events and personages in Philippine
translation by Roman Ozaeta with the title Pride of
history and safeguards the blazoning of the national
the Malay Race was published by Prentice-Hall, Inc.
government and its political divisions and
in the United States. The story of Rizal's alleged
instrumentalities."
retraction is found in Chapters 32 and 33 with
Palma's analysis in the latter chapter. Historical information dissemination activities also
include the recognition sites and landmarks, turning
them into museums and parks, and making them
4. Austin Coates's Critical Analysis open to visitors such as students to promote
historical awareness among the youth.
Austin Coates's interest in Jose Rizal began when he
was Assistant Colonial Secretary and Magistrate in ---- tables ----
Hong Kong in 1950. His first study on Rizal was on
Aside from these historical landmarks and shrines,
the latter's year-long stay in Hong Kong (1891-
other places that can be visited to broaden our
1892). At that time, many of the personalities who
knowledge of Philippine history and culture include
knew Rizal were still alive. This early awareness on
government- and private-run museums:
Rizal eventually led to the writing and publication of
his book-Rizal: Philippine Nationalist and Martyr The National Museum Complex is composed of:
(Oxford University Press, 1956)-the first Rizal
a. the National Museum of Fine Arts (Old Legislative
biography written by a European since Vida y
Building)
Escritos del Dr. Jose Rizal by Wenceslao Retana in
1907. The second edition of the book was published b. the National Museum of Anthropology (Old
in the Philippines by Solidaridad Publishing House in Finance Building)
1992.
C. the National Museum of Natural History (Old
Coates's analyses of Rizal's retraction and other Agriculture and Commerce Building)
events that happened before his execution are
found in Part VII, Chapter 5 of the book. D. and the National Planetarium
Private museums and other institutions also have There were earlier attempts to preserve the
their share of contributing to the preservation of our artifacts of history and culture. The first district that
heritage. Many of these places are limited to special was declared a National Heritage site was the
collections but are themselves a significant part of Intramuros district which was the former Walled
history and in the study of it. Some examples of City of Manila. This was followed by Vigan City in
these museums are as follows: Ilocos Sur and later by Silay City in Negros
Occidental. These areas follow heritage laws
a. UST Museum of Arts and Sciences located at the
formulated to preserve their historic buildings, open
University of Santo Tomas spaces, and local traditions while at the same time
blending with the modern surroundings.
b. Ayala Museum located in Makati
c. The Lopez Museum and Library located at the Historic buildings that date back to the Spanish and
Benpres Building, Ortigas Complex in Mandaluyong American colonial periods that survived the Second
World War have also been preserved by either the
Las Piñas City government or private institutions. Examples of
d. The Kaisa Angelo King Heritage Center located in these are the buildings of the campuses of the
University of the Philippines-Manila and the
Intramuros which highlights our Tsinoy or Chinese- University of Santo Tomas, the Philippine General
Filipino heritage Hospital, the capitol buildings of the different
e. The Museo Iloilo in Iloilo City which focuses on provinces such as in Leyte and Pangasinan, as well
as private houses and buildings like the Gota de
cultural and historical artifacts not only from Iloilo Leche Building in Sampaloc, Manila.
but also from Panay Island
Spanish colonial churches that can be found in
f. The Juan D. Nepomuceno Center for
towns and cities all over the country are also
Kapampangan Studies, which focuses on the study
included in this category.
of Kapampangan language, history, and culture,
Monuments that date back to the colonial eras are
located in the campus of the Holy Angel University
also being preserved. Many of these monuments
in Angeles City, Pampanga
are found in plazas and parks in different towns and
g. The Cultural Center of the Philippines, though cities in Manila and the urban areas of provinces.
recognized as art galleries for exhibits and a These monuments are important not only because
collection of artworks by recognized Filipino artists they commemorate places, people, and historic
including those by the National Artists of the events but also because they are markers of our
Philippines. past. Examples of these monuments in Manila are
the Carriedo Fountain, King Carlos IV Monument,
The continuous growth of awareness of the
the Legazpi-Urdaneta Monument, the Queen Isabel
remnants of our historical and cultural past has
II of Spain Monument, and the Simon de Anda
made Filipinos place a large value on preserving the
Monument.
old buildings and districts around the country. This
eventually led to the passage of the National
Other significant places are concrete pieces of
Cultural Heritage Act (Republic Act No. 10066)
evidence of our precolonial past. These are the
which created the Philippine Registry of Cultural
archaeological sites that are mostly found in the
Property and the rules and regulations to preserve
provinces. Some of these sites are already open to
historic buildings that are over 50 years. It was
public although traveling entails long hikes since
signed into law on March 25, 2009.
many of them are in the mountainous areas or in
islands. Examples of these areas are the Ifugao Rice
Terraces, the Kabayan Mummy Burial Caves, the
Neolithic Shell Midden Sites in Lal-lo and Cattaran
Municipalities, and the Paleolithic Archaeological
Sites in Cagayan Valley where the bones of what is A History of the Philippine Constitutions
believed to be the oldest human being in the At least seven Philippine Constitutions were framed
Philippines-Callao Man-was found. in our history.

PHILIPPINE GOVERNANCE AND REVENUE SYSTEMS The Biak-na-Bato Republic Constitution (1897)
Studying our constitution became an important part
in knowing our history for it was through the making The Philippine Revolution reached a stalemate in
and the enforcement of these different 1897 when the revolutionary forces of General
constitutions that our government -the result of our Emilio Aguinaldo fled to the mountains of Biak-na-
independence from foreign colonization-was Bato in San Miguel de Mayumo, Bulacan.
formed. It is also through the constitution that our
rights as citizens of the country are recognized and The Spanish forces led by Gen. Miguel Primo de
enforced. Rivera realized that even though they could crush
the rebels in Bulacan, it did not mean the revolution
THE PHILIPPINE CONSTITUTION would end for it was already widespread in the other
The purposes of a constitution is as follows: provinces. The Spaniards soon sued for a truce with
1. It prescribes the kind of government that will exist the revolutionary forces.
in the state.
2. It creates the different departments and specifies In order to consolidate the forces still fighting in the
their respective functions and duties. other provinces, Aguinaldo met with his leaders to
3. It is the source of the sovereign powers of a establish a recognized government. A revolutionary
government by establishing the fixed, first or basic government had already been formed in March that
principles. year with Aguinaldo as President in Tejeros, San
4. It promotes public welfare. The constitution Francisco de Malabon (now General Trias) in
establishes the rights of the people which the Cavite. It was this government that was now in Biak-
government is obligated to protect. na-Bato.

The constitution is written by a constitutional An assembly of Filipino rebel leaders were called
convention which is a body assembled for the and it was agreed that a republican form of
express purpose of framing or writing a constitution, government would be formed. Two Filipinos,
revising an existing one, or proposing amendments Isabelo Artacho and Felix Ferrer were tasked to
to it. write a constitution. Both decided to adopt the
provisions of the Constitution framed in Jimaguayu,
After writing the constitution, the draft constitution Cuba and from this, the Constitution of Biak-na-Bato
or its amendments/revisions are submitted to a was formulated.
plebiscite for ratification in which the people will
decide whether it is acceptable to become a law of The Constitution was promulgated by the Philippine
the land. The results are then considered and Revolutionary Government on November 1, 1897,
followed by the government. and became the provisionary constitution of the
government during the Revolution against Spain.
This is different from a referendum in which a law
passed by a legislative body is brought before the In spite of being a copied constitution, the Biak-na-
people to be voted upon. The results, however, may Bato Constitution had its own unique features: its
or may not be considered by the state. preamble reiterated the objective of the Revolution
provisions which was "the separation of the Philippines from
the Spanish monarchy and their formation into an
independent state with its own government.”
The government that was formed was a Supreme Types of Taxes
Council composed of a President, a Vice-President, There are two types of taxes: national and local.
a Secretary of the Interior, a Secretary of Foreign
Relations, a Secretary of War, and a Secretary of the National taxes are the ones paid to the government
Treasury. This Council had sweeping powers of through the Bureau of Internal Revenue. The
government which included the power to issue national taxation system is based on the National
orders and other laws for the security of the State, Internal Revenue Code of 1997 or the Republic Act
to impose and collect taxes, to raise an army, to No. 8424 otherwise known as the Tax Reform Act of
ratify treaties, and to convene an Assembly of 1997, as amended.
Representatives.
The types of national taxes are as follows:
The official language was Tagalog. The judiciary 1. Capital Gains Tax is a tax imposed on gains that
power was vested in another Supreme Council of may have been realized by a seller from the sale,
Justice. exchange, or other disposition of capital assets
located in the Philippines, including pacto de retro
Articles XXII to XXV were essentially the Bill of sales (a sale with a condition for repurchase) and
Rights accorded to every Filipino. other forms of conditional sale.

This constitution was to last only for two years 2. Documentary Stamp Tax is a tax on documents,
during which, at certain periods, it was superseded instruments, loan agreements, and papers
by laws and decrees made by Aguinaldo. evidencing the acceptance, assignment, sale, or
transfer of an obligation, rights, or property incident
TAXATION thereto. Documentary stamp taxes are evident on
Taxation means laying a tax through which the documents like bank promissory notes, deed of sale,
government generates income to defray its and deed of assignment on transfer of shares of
expenses. It is a way to raise funds for government corporate stock ownership.
programs and services that benefit Filipino citizens.
Economic investments and businesses in the 3. Donor's Tax is a tax on a donation or gift. It is also
Philippines have created several definitions of a tax imposed on the gratuitous transfer of property
taxation enforced by national or local laws for between two or more persons who are living at the
income collection and development of the time of the transfer. It shall apply whether the
government. transfer is in trust or otherwise, whether the gift is
direct or indirect, and whether the property is real
A tax is enforced as a contribution but it is or personal, tangible or intangible. A donor's tax is
proportionate to the citizen's ability to pay. It is based on a graduated schedule of tax rate.
levied on persons (who actually pay with money)
and property as well as on business transactions, 4. Estate Tax is a tax on the right of the deceased
privileges, and benefits. The imposition of taxes is person to transmit his/her estate to lawful heirs and
done by law through the Bureau of Internal beneficiaries at the time of death and on certain
Revenue. transfers which are made by law as equivalent
testamentary disposition. It is not a tax on property.
It is a tax imposed on the privilege of transmitting
property upon the death of the owner. The estate
tax is based on the laws in force at the time of death
notwithstanding the postponement of the actual
possession or enjoyment of the estate by the
beneficiary.
Estate tax is also based on a graduated schedule of
tax rate.
5. Income Tax is a tax on all annual profits made 9. Withholding Tax on Compensation is the tax
from property ownership, profession, trades or withheld from individuals receiving purely
offices. It is also a tax on a person's income, compensation income arising from an employer-
emoluments, profits and the like. Self-employed employee relationship. This tax is what employers
individuals and corporate taxpayers pay quarterly withheld in their employees' compensation income
income taxes from the first quarter to the third and remit to the government through the BIR or
quarter. And instead of filing quarterly income tax authorized accrediting agent.
on the fourth quarter, they file and pay their annual
income tax return for the taxable year. Individual 10. Expanded Withholding Tax is prescribed only for
income tax is based on graduated schedule of tax certain payors like those withheld on rental income
rate, while corporate income tax in based on a fixed and professional income. It is creditable against the
rate prescribed by the tax law or special law. income tax due of the payee for the taxable quarter
year.
6. Percentage Tax is a business tax imposed on
persons or entities who sell or lease goods, 11. Final Withholding Tax is a kind of withholding
properties, or services in the course of trade or tax which is prescribed only for certain payors and is
business whose gross sales or receipts do not not creditable against the income tax due of the
exceed the amount required to register as VAT- payee for the taxable year. An example of final
registered taxpayers. Percentage taxes are usually withholding tax is the tax withheld by banks on the
based on a fixed rate. They are usually monthly by interest income earned on bank deposits.
businesses or professionals. However, special
industries and transactions pay percentage tax on a 12. Withholding Tax on Government Money
quarterly basis. Payments is the withholding tax withheld by
government offices including government-owned or
7. Value-Added Tax is a business tax imposed and controlled corporations and local government units,
collected from the seller in the course of trade or before making any payments to private individuals,
business on every sale of properties (real or corporations, partnerships and/or associations.
personal), lease of goods or properties (real or
personal), or vendors of services. It is an indirect tax; Local taxes, on the other hand, is based on the local
thus, it can be passed on to the buyer, causing the government taxation in the Philippines as stated in
increase of prices of most goods and services bought Republic Act 7160 or the Local Government Code of
and paid by consumers. VAT returns are usually filed 1991, as amended. These taxes, fees, or charges are
and paid monthly and quarterly. imposed by the local government units, such as
The latest law on Taxation is RA 9337 signed on May provinces, cities, municipalities, and barangays.
24, 2005 by President Gloria Arroyo is known as the Local taxes, on the other hand, include:
"expanded value-added tax" or the "E-VAT" law.
1. Tax on Transfer of Real Property Ownership is
8. Excise Tax is a tax imposed on goods imposed on the sale, donation, barter, or on any
manufactured or produced in the Philippines for other mode of transferring ownership of real
domestic sale or consumption or any other property.
disposition. It is also imposed on things that are
imported. 2. Tax on Business of Printing and Publication is
imposed on printing and publication businesses like
that of books, cards, posters, leaflets, handbills,
certificates, receipts, pamphlets, and others of
similar nature.
3. Franchise Tax is a tax on franchised businesses, at 9. Fees for Sealing and Licensing of Weights and
the rate not exceeding fifty percent (50%) of one Measures are imposed for the sealing and licensing
percent (1%) of the gross annual receipts of the of weights and measures. This is to impose
preceding calendar year based on the incoming regulations with regards to such weights and
receipt (the annual earning) within the territorial measures prescribed by the city, provincial or
jurisdiction where the franchise is selling in. municipal council.

4. Tax on Sand, Gravel, and Other Quarry Resources 10. Fishery Rentals, Fees, and Charges are imposed
is imposed on ordinary stones, sand, gravel, earth, by the municipality/city to grantees of fishery
and other quarry resources, as defined under the privileges in the municipal/city waters especially the
National Internal Revenue Code, as amended. This privilege to build fish corrals, oysters, mussels, or
refers to the above materials that are extracted other aquatic beds or bangus fry areas and others as
from public lands of from the beds of seas, lakes, specified in the Local Government Code.
rivers, streams, creeks, a other public waters within
its territorial jurisdiction. 11. Community Tax is the tax levied by cities or
municipalities to every Filipino or alien living in the
5. Professional Tax is an annual tax on each person Philippines, eighteen (18) years of age or over, who
engaged in the exercise or practice of his or her has been regularly employed on a wage or salary
profession that requires government examination, basis for at least thirty (30) consecutive working
like licensure examinations. days during any calendar year, or who is engaged in
business or occupation, or who owns real property
6. Amusement Tax is a tax collected from the with an aggregate assessed value of one thousand
proprietors, lessees, or operators of theaters, pesos (P1,000.00) or more, or who is required by law
cinemas, concert halls, circuses, boxing stadia, and to file an income tax return. Community tax is also
other places of amusement. imposed on every corporation no matter how
created or organized, whether domestic or resident
7. Annual Fixed Tax for Every Delivery Truck or Van foreign, engaged in or doing business in the
of Manufacturers or Producers, Wholesalers of, Philippines.
Dealers, or Retailers in, Certain Products is an
annual fixed tax for every truck, van or any vehicle 12. Taxes levied by the barangays on stores or
used by manufacturers, producers, wholesalers, retailers with fixed business establishments with
dealers, or retailers in the delivery or distribution of gross sales of receipts of the preceding calendar
distilled spirits, fermented liquors, soft drinks, cigars year amounting to fifty thousand pesos
and cigarettes, and other products to sales outlets, (P50,000.00) or less, (for city barangays) and thirty
or consumers, whether directly or indirectly, within thousand pesos (P30,000.00) or less, (for municipal
the province. This type of tax is usually imposed as barangays), at a rate not exceeding one percent (1
determined by the local provincial councils through % ) on such gross sales or receipts.
which the truck or trucks pass through or deliver
their cargo. 13. Service Fees or Charges are fees or charges
collected by the barangays for services rendered in
8. Tax on Business is imposed by cities or connection with the regulation or the use of
municipalities on businesses before they will be barangay-owned properties or service facilities,
issued a business license or permit to start such as palay, copra, or tobacco dryers.
operations based on the schedule of rates
prescribed by the local government code, as
amended. Businessmen pay this tax if they apply for
a Mayor's Permit to conduct their business in the
local government unit. Rates of these taxes vary
among cities and municipalities.
14. Barangay Clearance is a fee collected by
barangays upon issuance of barangay clearance, a
document required for many government
transactions, such as when getting a business permit
from a city or municipal government or applying for
a job in a government office or a private company.

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