The first tariff legislation of the Philippines was passed by which body?

• A. Department of Finance
• B. US Congress
• C. Philippine Senate
• D. National Economic and Development Authority

Answer: (B)

Tariff decisions for the Philippines during the early American period came from the sovereign power over the islands, which was the United States Congress. Because the Philippines was a U.S. territory at that time, tariff laws affecting the islands were enacted by Congress rather than by Philippine executive departments or local bodies. The insular government administered the duties and regulations under those Acts, so the first tariff legislation is attributed to the U.S. Congress. The Department of Finance would implement and collect duties within the framework of those laws, the Philippine Senate did not independently pass tariff laws for the entire territory at that stage, and the National Economic and Development Authority did not exist yet.