Taxes is a mandatory contributions imposed by the government on individuals and businesses. To generate revenue for the government to fund public services and national development.

National Taxes (collected by the BIR)

Local Taxes (collected by Local Government Units (LGUs)

Bureau of Internal Revenue (BIR): Oversees collection of national taxes.

Local Government Units (LGUs): Responsible for collecting local taxes.

Public Services: Funds government services like education, healthcare, infrastructure, and defense.

Economic Development: Helps build a strong and sustainable economy.

Redistribution of Wealth: Supports social services for low-income and disadvantaged citizens.

National Security: Provides resources to maintain law and order.

Article VI, Section 28 of the Philippine Constitution: Establishes the power of the state to impose taxes.

Taxation Principles: Taxes must be uniform and equitable, following due process.