During which regime was there no system of real property taxation as applied today in the Philippines?

The correct response is that there was no system of real property taxation as applied today during the Spanish regime. This is because the Spanish colonial government did not have a structured system for taxing real property that aligns with contemporary practices. During this time, tax collection was primarily based on various forms of tributes and various specific taxes that did not categorize property tax in the way it is recognized today.

With the American regime, a more organized property tax system was established, bringing in municipal and provincial taxes that we can still see elements of in the current system. The Japanese occupation also saw attempts at tax reform, although it was more focused on resources and war effort than on establishing a property tax system recognizable today. Finally, during the Commonwealth era, significant developments in taxation led to further solidification of property tax practices, aiming to systematize and modernize taxation in preparation for independence.