Taxation is a way for governments to raise funds to pay for necessary expenses. There are two types of taxes in the Philippines - national taxes imposed by the national government through the Bureau of Internal Revenue, and local taxes imposed by local governments. National taxes include income tax, tariffs, travel tax, and others. Local taxes fund services and are determined by local governments according to the Local Government Code. Taxes are an inherent power of governments and are governed by various laws and acts.

2. Taxation is a way of raising income
in order to defray the necessary
expenses of the government. It is the
inherent power of the state to demand
contribution to finance all the
government expenses. There are many
different kinds of taxes in the
Philippines. But we can group them
into two basic types, namely, national
taxes and local taxes.

4. These are
taxes imposed
and collected by
the national
government
through the
Bureau of
Internal
Revenue (BIR).

5. The Republic Act No. 8424 otherwise known as the Tax Reform Act of 1997, as
amended. It covers the organization and function of the Bureau of Internal Revenue
(BIR). It sets out the power and duties of the BIR and the powers and authorities of
its commissioner, regional directors, and revenue officers. The largest content of the
code pertains to the income tax. This portion of the Act states the definitions,
general principles, tax rates, and computations of income tax on individual
taxpayers, corporations, estates, and trusts. It also prescribes the accounting
periods, methods of accounting, and other income tax requirements that taxpayers
should comply.

6. The law governing tariff and customs
duties otherwise known as
Presidential Decree NO. 1464 which
consolidated and codified the tariff
and customs laws in the Philippines.
The office charged with the
administration and enforcement of the
law is the Bureau of Customs and
Tariff Commission.

7. Restricted agricultural
production by paying farmers to
reduce crop area. Its purpose
was to reduce crop surplus so as
to effectively raise the value of
crops, thereby giving farmers
relative stability again.

8. An act to provide for the
registration of, with the
collector of internal revenue,
and the imposition of fixed
and special taxes upon all
persons who produce, import,
manufacture, compound, deal
in, dispense, sell, distribute,
or give away opium,
marihuana, or any synthetic
drugs.

9. Otherwise known as
Republic Act No. 5447, it
consists of broad
requirements that mandate
schools provide financial
support appropriate for
public education.

10. The Travel Tax is a levy imposed by
Philippine government on individuals
who are leaving the Philippines,
whether Filipino citizens or not,
irrespective of the place where the air
ticket is issued and form or place of
payment, as provided for by
Presidential Decree (PD) 1183.

11. The provisions of this Act
shall control, as far as they
apply, the registration and
operation of motor vehicles
and the licensing of
owners, dealers,
conductors, drivers, and
similar matters.

12. Otherwise known as the Batas
Pambansa Blg. 36, its purpose is to
impose an energy tax on electric power
consumption and to give businesses
and consumers an incentive to use
alternative energy sources, such as
solar and wind power, and to raise
revenue for the government in order to
finance public spending.

13. The RA No. 1093 (An Act to Punish
Tax Evasion and Willful Refusal to
Pay Taxes By Aliens with
Deportation), RA No. 1125 (An Act
Creating The Court of Tax Appeals)
and RA 2211 (An Act Creating A Joint
Legislative-Executive Tax
Commission, Defining Its Objectives,
Powers And Functions, And For Other
Purposes), are laws imposed by the
government which concerns about the
tax laws in the Philippines.

14. A presidential decree
providing for the
increase in
capitalization of rural
banks.

16. These are the taxes
imposed by the local
government. Usually
collected in the form
of property taxes,
and is used to fund a
wide range of civic
services from
garbage collection to
sewer maintenance.
The amount of local
taxes may vary
widely from one
jurisdiction to the
next.

17. Otherwise known as Republic Act No. 7160 or the Local Government Code of 1991,
as amended. These taxes, fees or charges are imposed by the local government
units, such as provinces, cities, municipalities, and barangays, who have been given
the power to levy such taxes by the code.

18. All real property in the
province is assessed
annually for taxation
purposes on the basis of
its real and true value.

19. These are taxes imposed by the
barangay or the municipality or
province, in which each of it
varies from place to place given
certain conditions. These taxes
or laws needs to be approved by
the government before they get
imposed to their respective
divisions.