In the American Period the taxation is very modernized unlike the early 1600's. Presented by: Athrio and Raphael

1. The payment of this tax would merit the
issue of a
residence certificate. Corporations were
also
subject to the residence tax. however,
persons
who are ineligible to pay the residence tax
AMERICAN PERIOD
(1898-1946)
TAXATION IN THE PHILIPPINES DURING

2. CEDULA
• “Residence Certificate”, is a legal identity document in the Phi
lippines.
• Issued by cities and municipalities to all persons that have rea
ched the age of majority and upon payment of a community t
ax.
• It is one of the closest single documents the Philippines has t
o a national system of identification.
• 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

3. • In line with the Filipinization policy of then US President McKinley, Fili
pino Collectors were appointed. The first three (3) BIR Collectors were:
Wenceslao Trinidad (1918-1922); Juan Posadas, Jr. (1922-
1934) and Alfredo Yatao (1934-1938).
• May 1921, by virtue of Act No. 299, the Real Estate, License and Cash
Divisions were abolished and their functions were transferred to the Ci
ty of Manila. As a result of this transfer, the Bureau was left with five (
5) divisions, namely:1) Administrativ
e
2) Law
3) Accounting
4) Income Tax
5) Inspection

4. Based in our reasearch about
taxation during the american
period the one that manage
the Philippines was the
American soldier and they
tend to continue the spanish
system of taxation. However
the spanish system was very
regressive so the poor people
that time stays the same and
the rich become more richer
because of the outdated
system.

5. Americans in 1904 they settled the
tax problem with the Internal
revenue law. This are the source of
revenue the tabacco and alcoholic
beverages that time, the banks ,
they still have the cedula , the
insurance , the deforestation , the
mining , of course the occupation
and business. How ever at that time
making cedula pay as double and
lottery are not enough to increase
the government revenue in other
words the American Era was not