Washington Law Review Volume 40 Number 3 Philippine Symposium 8-1-1965 National Tax Administration in the Philippines Elias E. Vega Ralph B. Short Follow this and additional works at: https://digitalcommons.law.uw.edu/wlr Part of the Comparative and Foreign Law Commons, and the Tax Law Commons Recommended Citation Elias E. Vega & Ralph B. Short, National Tax Administration in the Philippines, 40 Wash. L. Rev. 579 (1965). Available at: https://digitalcommons.law.uw.edu/wlr/vol40/iss3/9 This Article is brought to you for free and open access by the Law Reviews and Journals at UW Law Digital Commons. It has been accepted for inclusion in Washington Law Review by an authorized editor of UW Law Digital Commons. For more information, please contact
[email protected]. NATIONAL TAX ADMINISTRATION IN THE PHILIPPINES ELIAS E. VEGA* AND RALPH B. SHORT** On August 1, 1964, the Philippine Bureau of Internal Revenue held a picnic in Taytay, Rizal Province, attended by more than 2,000 per- sons, to celebrate the 60th anniversary of its founding. The Philippine Bureau of Internal Revenue was organized on August 1, 1904, some six years after the Philippines came under the control of the United States. Its present complement of approximately 6,000 employees administers a variety of National Government taxes and can claim credit for pro- viding roughly sixty per cent of total National Government revenues. PpuwcpA NATIONAL TAxEs In the fiscal year ending June 30, 1964, P1,302,696,000 was col- lected from the following tax sources:' Source of Income Amount Collected Per Cent Specific taxes .........................................