Spanish era
During the 17th and 18th centuries, the Contador de’ Resultas served as the chief
Royal Accountant whose fuctions were similar to the Commissioner of internal
Revenue. He was the Chief Arbitrator whose decisions on financial matters were
final except when revoked by the Council of Indies. During these times, taxes that
were collected from the inhabitants varier from tribute or head tax of one golf maiz
annually; tax on value of jewelries and gold trinkets; indirect taxes on tobacco,
wine, cockpits, burias and powder. From 1521 to 1821, the Spanish treasury had to
subsidize the Philippines in the amount of P 250, 000.00 per annum due to the poor
financial condition of the country, which can be primarily attributed to the poor
revenue collection system.
Other forms of taxes from the Spanish era is the tributo, which was originally
between 8 to 10 reales. Forced labor, or polo y servicio, was also a network for tax
Payment. Eventually, with the cedula, Spain replaced tributo with cedula, Which
allowed them to keep track of the people who could pay taxes. The ecomienda
system, which is land ownership granted by the Crown to worthy peninsulares, was
yet another form of tax income from the Filipinos. The diezmos predialesis 1/10 of
the produce of the encomiendato be paid to the viceregal government, and the
sanctorum was the tax paid to the local church. Other local taxes were the vinta,
tax paid by people in the provinces along the coast of Western Luzon to defend the
area against Muslim pirates common at the time, and the donativo de Zamboanga,
was taxed specifically used for the conquest of Jolo.
The Filipinos were compelled to pay tribute called TRIBUTO, to the colonial
government. The Bandala System was a system implemented by Spanish
authorities in the Philippines that required native Filipino farmers to sell their
goods to the government. When Spain began to colonize the Philippines, the land
was split into parcels and divided among dignitaries and distinguished officers of
the military. Also Know, what is Encomienda system in the Philippines?
Encomienda System. In 1570 the encomienda was introduced in the Philippines
when Legaspi, in compliance with the decree issued by King Philip II in 1558,
distributed lands in Cebu to loyal Spanish subjects. The man who received this
favor was called an encomendero. The encomienda was, therefore, a public office.
During the Spanish regime, all male Filipinos from 18 to 60 years of age were
required to give their free labor, called polo, to the government. This labor was for
40 days a year, reduced to 15 days in 1884.