ETHICS REVIEWER ./.

HEROES
CULTURE - Prometheus in Greek Myth
- Cayote in Indian Myth
- Culture is defined as that complex
- Urduja in Philippine Myth
whole that includes knowledge, beliefs,
arts, morals, law, customs, and any other RITUALS
capabilities and habits acquired by man
as a member of society. - Baptism
- It is one big chuck of our society that - Burial
dictates how we are supposed to act in - Holiday
varying situations based on what is right - Marriage
and wrong, acceptable to not.
FUNCTIONS OF CULTURE
MANIFESTATION OF CULTURE
- Culture provides identity to the people
- Cultural differences manifest themselves in the society.
in different ways and differing levels of - This is what separates communal groups
depth. Symbols represent the most from each other. They are known by
superficial and values the deepest their distinct traditions and beliefs that
manifestations of culture, with heroes they hold dear.
and rituals in between. - Culture mirrors the laws of the land.
- Culture unifies people in ways that only
SYMBOLS those who belong in that society
RAVEN understands.
- It is always the communal group
- Ravens feed on corpses, so audiences invokes in matters of decision, practices,
naturally identify it with a bad omen. and traditions.
The symbol can be used to foretell death - Culture mirrors the laws of the land.
and disaster. - Culture unifies people in ways that only
those who belong in that society
OWL understands.
- It is always the communal group
- When creating a visual story, an image
invokes in matters of decision, practices,
of an owl can be used to represent a and traditions.
character’s intelligence or a lesson to be
learned. MORAL BEHAVIOR
DOVE
- As our actions and perspectives are
- Doves are used a sign of peace o a culturally constructed, so is our moral
tranquil state of mind. In a spiritual behavior. As humans, our behaviors are
context, it can be used to symbolize guided in part by a set of social norms
grace and divinity. about morality that forms a basic and
important part of our culture. Morality
FLAGS refers to a system of beliefs about what
is right and good compared to what is
- The color red in a flag can represent
wrong or bad. Morals vary dramatically
valor and revolution, while white stands
across time, place and across cultures.
for peace or surrender. Blue symbolizes
freedom
HOW CULTURE AFFECT AND SHAPE XENOCENTRISM
MORAL BEHAVIOR?
- Occurs when people desire to engage in
- Our moral actions are embedded in the the traditions of other cultures more than
social structures provided by the that of their own.
traditions of old. There is no way that
we will decide without invoking our MORAL RELATIVISM
cultural moral biases.
- How we talk, think, and tap daily - Moral / Ethical relativism is the idea that
judgments is definitely carved by what there are no absolute rules to determine
we were raised to believe is morally whether something is right or wrong.
acceptable or not. Moral / Ethical relativism is the theory
that holds that morality is relative to the
CULTURAL RELATIVISM norms of one's culture.

- It is an ability to understand a culture on CULTURAL TOLERANCE

its own and not by one's perspective. It
counters idea of ethnocentrism. - Willingness to accept feelings, habits, or
- The goal of this is promote
beliefs that are different from your own
understanding of cultural practices that
are not typically part of one's own
culture. CULTURE AND VALUE SYSTEM
- There are many examples of Cultural
Relativism such as; Eating insect, - Culture is described as the shared
Female Genital Mutilation, Religion, beliefs, values, customs, behaviors and
and etc. artifacts that identify a group or

TYPES OF CULTURAL RELATIVISM community. Value systems are an

important component of culture because
Absolute cultural relativism are the beliefs that they give the foundation for judging
one's culture must and should not be
what is valuable and meaningful in a
disrespected and questioned by outsiders.
society.
Critical cultural relativism are cultural
practices that question someone's reason why THE FILIPINO
they accept and agree of one's culture and
relationship
WAY IN ETHICS
ETHNOCENTRISM

- Is the act of judging other cultures based

on the preconceptions originating in the
standards and customs of one’s own
culture.
 - Filipino culture is unique compared to
other Asian countries, and beliefs,
applied every day in the life of the
Filipinos reveal how rich and blessed
the culture.

VIRTUE ETHICS

- Virtue ethics suggests treating our

character as a lifelong project, one that
has the capacity to truly change who we
are.

THE ETHICAL WAY

- Living in ethical way means living life

in peace with those around us. It means
choosing to help others instead of
adding to their troubles, give happiness
to others instead of taking it away from
them, and being as honest person as we
can.

10 FILIPINO VALUES

HOW TO RESHAPE THE FILIPINO CULTURE?

MODERN FILIPINO VALUES

MODERN FILIPINO VALUES

MORAL DEVELOPMENT
Moral behavior refers to a physical action or
attitude that aligns with the principles of a
specific ethical system.
CORE VALUES Moral character is formed by one's actions.
- Core values define those qualities that The habits, actions, and emotional responses of
the person of good character all are united and
are foundationally desired to be both
directed toward the moral and the good.
modeled by the educational practices
within a school and also to be Moral development refers to changes in moral
intrinsically established in the practices beliefs as a person grows older and gains
of its students. maturity. Moral development is influenced by
social expectation or norms. A person makes
moral decisions based on how it will affect their
interpersonal relationship.
Morality refers to the set of standards that
enable people to live cooperatively in groups.
It’s what societies determine to be “right” and
“acceptable.”

DEVELOPMENT OF MORAL CHARACTER

FAMILY
21st – Century Learning Expectations
- The family brings the crucial role in the
formation of someone's moral character.
Biological or not, the family that one
considers to have has an immense
impart. Modern times also affect the
 composition of the family we STAGE 2: INDIVIDUALISM &
traditionally have known to be. EXCHANGE
BIOLOGICAL CONSTITUTION - Behavior is determined by reward
- What is right is whether satisfies one’s
- The biological factors such as age, sex,
own needs and occasionally the needs of
and gender, may also have an impact on
others
the value formation. It supposed that as
one grows older, the moral character Elements of fairness and reciprocity are
one, has should also grow or improve. present: “You scratch my back, I’ll scratch
yours”
PEER GROUP
LEVEL 2: CONVENTIONAL (9-20
- As we become exposed to more people,
YEARS OLD)
we are pressured in trying to be belong
or be accepted. Peers, friends, - Acceptance of social rules
classmates, and colleagues are also - No understanding what is beyond the
influencers in our moral character. social rules
- The focus is on others
SCHOOL
- People care about the effect of their
- Most of a person's life before adulthood action on others.
is commonly spent in school. In this
span of time, the exposure of the STAGE 3: Good Boy – Good Girl
students come from the school, teachers, Orientation
classmates, lesson in class, and their - The behavior is determined by social
peers. approval.
COMMUNITY - Good behavior is whatever pleases or
helps others and is approved of by them.
- To be part of the community means to One earns approval by being nice.
also share their beliefs, and/or practice - The child wants to establish good
their traditions and culture. interpersonal relationships.
STAGES OF MORAL DEVELOPMENT STAGE 4: LAW & ORDER
LEVEL 1: PRE-CONVENTIONAL (0-9 - The child understands good relative to
YEARS OLD) legal rules.
- No personal code of morality - Right is doing one’s duty, showing
respect for authority, and maintaining
- Code of morality is based on the
the given social order for its own sake.
teaching of parents
- “I will do this because according to the
- This level focuses only on the self-
law, I must”.
interest
LEVEL 3: POST-CONVENTIONAL (20
STAGE 1: OBEDIENCE AND
YEARS AND ABOVE)
PUNISHMENT
- Not everyone achieves this level.
- Knowledge of what is wrong =
- Develop an understanding of abstract
punishment>obey to avoid punishment.
principles of morality.
- Higher, universal ethical principle of Moral Character - A courageous
conduct persistence in spite of fatigue or temptations
- May or may not be reflected in the law to take the easy way out.

STAGE 5: SOCIAL CONTRACT AND THE ETHICS OF SENTIMENT, REASON

INDIVIDUAL RIGHTS AND COURAGE

- I understand that there is a law, but what SENTIMENT

about my right as an individual?
- A thought, opinion, or idea based on a
- What is right is defined in terms of
feeling about a situation, or a way of
general individual rights and in terms of
thinking about something
standards that have been agreed on by
the whole society.
- In contrast to Stage 4, laws are not
frozen
- They can be changed for the good of REASON
society.
- A statement or fact that explains why
STAGE 6: UNIVERSAL ETHICAL something is the way it is, why someone
PRINCIPLES does, thinks, or says something, or why
someone behaves a certain way.
- They have and follow self-chosen
principles of morality. COURAGE
- What is right is defined by decision of
conscience according to self-chosen - Mental or moral strength to venture,
ethical principles. These principles are persevere, and withstand danger, fear, or
abstract and ethical (Such as the Golden difficulty.
Rule) not specific moral prescription MORAL VALUATION
(Ten commandments)
- Moral values are defined as guideline
STAGE 7: COSMIC STAGE (ADDTL that assist a person in deciding between
STAGE LATER PROPOSED) right and wrong.
- People consider the effect of their MORAL DECSION – MAKING
actions not only other people but on the
universe as a whole. - Moral decision making is having the
ability to decide which is the right
FOUR ELEMENTS OF MORAL course of action once we have spotted
BEHAVIOR the ethical issue.
Moral Sensitivity - The ability to see an “A Treatise of Human Nature” was written by
ethical dilemma, including how our actions Scottish philosopher David Hume and was first
will affect others. published in 1739-1740.
Moral Judgment - The ability to reason SENTIMENT
correctly about what 'ought' (have to) to be
done in a specific situation. - Moral sentiments are those feelings or
emotions central to moral agency.
Moral Motivation - A personal
commitment to moral action, accepting
responsibility for the outcome.
 - Kantian approaches deny the primacy of - Determine the present-day moral
sentiments as conditioned by our quandaries.
rational grasp of moral principles. 2. CHECK THE FACTS
- At the point when we look at a situation
MORAL DECISION MAKING
intently, what is at first distinguished as
- Moral decisions are influenced most by an issue or difficulty can shockingly
our philosophy or religious values, in vanish.
truth our emotions play a significant role 3. IDENTIFY RELEVANT FACTORS
in our ethical decision making. - Who are the involved parties? What
laws or professional guidelines might be
DEONTOLOGY applicable? Exist any practical
- What is moral is what follows from restrictions?
absolute moral duties. 4. DEVELOP A LIST OF OPTIONS
- Create a list of other options with your
VIRTUE ETHICS creative flair.
5. TEST THE OPTIONS
- What is moral is what makes us the best
A. Harm test
person we could be.
B. Publicity test
RIGHTS-BASED ETHICS C. Defensibility test
D. Reversibility test
- What is moral is that which is in accord E. Colleague test
with everyone’s rights. F. Organization test
UTILITARIANISM G. Virtue test
6. BASED ON THE STEPS LISTED
- What is morally right is what generates ABOVE, MAKE A CHOICE OR
the best outcome for the largest number DECSION
of people. 7. REVIEW STEPS 1-6
CARE-BASED ETHICS MORAL COURAGE
- What is moral is that which promotes - Courage is that which sits between the
healthy relationships and the well being extremes of cowardice and recklessness,
of individuals and their interdependence. the same way virtue does between
excess and deficiency.
REASON
VIRTUE is a trait of character, manifested in
- Refers to logical and rational thinking, habitual action, that is good for a person to have.
and it is essential for ethical decision This extends to
making.
PHYSICAL AND MORAL COURAGE
IMPARTIALITY
Physical courage is the enactment of virtue
- Refers to the ability to make decisions through actual activity. Moral courage, on the
without bias or favoritism. other hand, is not usually displayed on a strictly
THE SEVEN-STEP GUIDE TO MORAL physical level. Instead, moral bravery in such
REASONING deeds serves primarily to exemplify the
principles one lives by.
1. STATE THE PROBLEM
PROS AND CONS OF COURAGE AS A compared to that of the MORAL WILL,
VIRTUE which is rooted primarily in duty and
reason.
Courage is a highly valued virtue in society. It
VIRTUE ETHICS

is often associated with bravery and heroism. VIRTUE

On the positive side, courage allows individuals - Virtues are characteristics or qualities
to face their fears and overcome obstacles. It can that set a high moral standard. For as
inspire others and lead to positive change. On long as that person possesses good
the negative side, courage can also lead to moral character- that is- practices virtue
recklessness and danger. and does not have a vice- then that
Overall, while courage is an admirable trait, it is person is considered good.
important to exercise caution and consider the HABIT
potential consequences before acting on it.
- Habit is a behavior that is repeated
WILL regularly and tends to occur
- Is the fortitude it takes for one to act or subconsciously.
decide according to a personal set of VIRTUE AS A HABIT
principles
- Virtue should be understood as being a
habit. It should be something that has
THE MORAL IMPERATIVE OF THE shaped one's character through constant
WILL and consistent virtuous act.

- The moral imperative of the will is to THE NATURAL LAW AND ITS TENETS
act in accordance with ethical principles, - The natural law is a set of moral
regardless of personal desires or principles that are inherent in human
interests. nature and can be discovered through
CATEGORICAL IMPERATIVE reason. It is based on the belief that
there are certain fundamental truths that
- The categorical imperative is based on are universal and unchanging.
the idea that individuals should act out
of a sense of duty rather than self- MORAL VIRTUE
interest. This principle is essential for - Moral virtue is a crucial aspect of
creating a just and fair society. human behavior that involves
ALTRUISM consistently adhering to a set of ethical
principles. It is a quality that is highly
- Altruism is the practice of selflessly valued in many cultures and societies.
helping others without expecting
anything in return. CARDINAL VIRTUES THAT WILL LEAD
TO HAPPINESS
FLAWED WILL
FOUR CARDINAL
- Is predominantly influenced by the
PRUDENCE
impulses of human nature, making its
freedom non-absolute, especially if
 - involves making wise decisions based EUDAIMONIA “FLOURISHING”
on reason and experience. Justice
- The philosopher Aristotle used it as a
requires treating others fairly and
broad concept to describe the highest
seeking the common good.
good humans could strive toward – or a
JUSTICE life 'well lived'.
- and, the achievement of Eudaimonia is
- requires treating others fairly and
the end goal of man and man acts
seeking the common good.
towards this goal.
TEMPERANCE
ARISTOTLE AND VIRTUE ETHICS
- involves moderation and self-control in
- Aristotle said that we must cultivate
all aspects of life.
virtues because they are the qualities
FORTITUDE that will help the people to live well. His
ethics is founded on the premise that
- involves courage and perseverance in man strives for an ultimate goal-a Telos.
the face of adversity. He called this living well-Eudaimonia-
generally translated as happiness.
VIRTUE ETHICS
though when applied, it refers more to
VIRTUES flourishing of the human being.
- Virtues are characteristics or qualities ST. THOMAS AQUINAS AND VIRTUE
that set a high moral standard. For as ETHICS
long as that person possesses good
moral character- that is - practices virtue - Though Aristotle maybe considered as
and does not have a vice- then that pagan, Aquinas respected Aristotle’s
person is considered good. empirical teaching and connected it with
4 TYPES OF VIRTUE ETHICS Christian teaching.
- For him, reality is composed of the
 Prudence, which is an 'intellectual ‘’natural’’ and the ‘’revealed’’
virtue', the wisdom that guides practical (Aquinas, Summa Theologica).
decision-making.
 Justice governs human relationships and The natural would be within the sphere of
social interaction. philosophy where one has to observe first then
 Fortitude refers to human commitment
make a conclusion. Revealed theology means
and inner strength.
 Temperance is the means by which we that our knowledge will come from God's
regulate or 'moderate' our appetites and revelation and that would be within the sphere of
emotions. faith- where it mandates believing first. These
two would overlap at one point and this he
5 VIRTUES IN ETHICS called Natural Theology.
- Artistry or craftsmanship (techne)
DUTY-BASED ETHICS OR
- Prudence or practical wisdom
DEONTOLOGICAL ETHICS
(phronesis)
- Intuition or understanding (nous)
- The Greek word "deon" means "duty"
- Scientific knowledge (episteme)
and it is where the word "deontological"
- Philosophic wisdom (sophia)
 originates. When someone talks about DEONTOLOGICAL ETHICS
"the principle of the thing," they
typically mean duty-based ethics. - duties/obligations are of prime
- It teaches that some acts are right or importance (i.e., end/outcomes may not
wrong because of the sorts of things justify the means).
they are, and people have a duty to
act accordingly, regardless of the CONSEQUENTIALISM
good or bad consequences that may
- is a theory that says whether something
be produced. Some kinds of action
is good or bad depends on its outcomes.
are wrong or right in themselves,
An action that brings about more benefit
regardless of the consequences. than harm is good, while an action that
causes more harm than benefit is not.
DEONTOLOGY THEORY The most famous version of this theory
is utilitarianism.
- asserts that it is possible for an action to
be considered as morally good even if it GOODWIL OF KANT’S THEORY
results in bad consequences. What
determines if the action is good or bad is - A good will is one whose choices are
the will solely guided by moral requirements, or,
as he frequently uses the word, by the
Moral Law.

DEONTOLOGICAL ETHICS UTILITARIANISM

- The Greek word "deon" means "duty"

and it is where the word "deontological"
originates. When someone talks about
"the principle of the thing," they
typically mean duty-based ethics.
- Deontology is an ethical theory that
uses rules to distinguish right from
wrong. Deontology is often associated
with philosopher Immanuel Kant. Kant
believed that ethical actions follow
universal moral laws, such as don't lie,
don't steal, don't kill, etc.

UTILITARIAN ETHICS

- outcomes justify the means or ways to

achieve it
TAXATION IN THE PHILIPPINES
Definition of Taxation
- The term "taxation" is the income
to capital gains to estate taxes
from all types of involuntary
levies.
- According to Kagan J. (2022),
Taxation is a term for when a
taxing authority, usually a
government, levies or imposes a
financial obligation on its citizens
or residents.

- Tax occurs on physical assets,

including property and
transactions.

- Taxation is different from other

forms of payment such as market
exchanges, because it doesn't
require consent and is not directly
tied to any services rendered

- According to ASEAN Briefing,

the Philippines implements a
progressive personal personal
income tax rate of up to 35
percent. It is stated that the
government reduced personal
income tax on all taxpayers
except those in the highest income
bracket..

- In the Philippines, Resident or

Non-resident citizens are taxed
only on income from sources
 within the Philippines. The rate of Philippines Donor's Tax
tax for residents and non-
Donor’s Tax is a tax on a donation or gift, and is
residents depends on the nature of
imposed on the gratuitous transfer of property
their income.
between two or more persons who are living in
PRIMARY PURPOSE OF TAXATION IN
the Philippines at the time of transfer.
THE PHILIPPINES
Philippines Estate Tax
1. Revenue Generation - It is the overall
Estate Tax is a tax on the rights of a deceased
process where the government find ways to
person to transmit his/her estate to his/her lawful
gather income for the country’s expenditures.
heirs and beneficiaries at the time of death and
on certain transfers which are made by law as
2. Redistribution of Wealth - This approach
equivalent to testamentary disposition in the
helps redistribute wealth and provide support for
Philippines.
the less privileged segments of society.
Philippines Income Tax
Income Tax is a tax on all annual profits arising
3. Economic Stabilization - government’s
from property, profession, trades or offices, or a
effort to stabilize the economy.
tax on a person’s income, emoluments, profits,
and the like in the Philippines.
PURPOSE OF TAXATION Philippines Percentage Tax
- The purpose of taxation is to raise Percentage Tax is a business tax imposed on
revenue for the government, which is persons or entities who sell or lease goods,
then used to fund public expenditures properties, or services in the course of trade or
and provide essential services to business whose gross annual sales or receipts do
citizens. not exceed P550,000 and are not VAT-registered
in the Philippines.

Philippines Value Addes Tax (VAT)

Value Added Tax (VAT) is a business tax

imposed and collected from the seller or vendor
LIST OF TAXES IN THE PHILIPPINES of services in the course of trade or business on
every importation, sale of properties (real or
Philippines Capital Gains Tax personal), or lease of goods and other properties
Capital Gains Tax is a tax imposed on the gains (real or personal).
presumed to have been realized by the seller Philippines Withholding Tax on
from a sale, exchange, or other disposition of compensation
capital assets located in the Philippines.
Withholding Tax on Compensation is the final
Philippines Documentary Stamp Tax tax withheld from individuals receiving
Documentary Stamp Tax is a tax on documents, compensation income in the Philippines. It is the
instruments, loan agreements, and papers employer’s responsibility to withhold and pay
pertaining to the acceptance, assignment, sale, or these taxes on a monthly basis.
transfer of an obligation, rights, or property
incident thereto in the Philippines. Philippines Expanded Withholding Tax
Expanded Withholding Tax is a kind of beneficiaries decide to transfer land titles
withholding tax which is prescribed only for to their name at the owner’s time of
certain payors and is creditable against the death. Real estate titles would not be
income tax due of the payee for the taxable transferred to the heirs unless estate tax is
quarter year in the Philippines. paid.
Philippines Final Withholding Tax
2. Documentary Stamp Tax
Final Withholding Tax is a kind of withholding
tax which is prescribed only for certain payors Documentary tax is a tax imposed on
and is not creditable against the income tax due contracts, agreements, certificates,
of the payee for the taxable year. acceptance, sale, assignment, and other
Philippines Withholding Tax on Government legal documents to prove that a
Money Payments transaction between two parties occurred.

Withholding Tax on Government Money 3. Percentage Tax

Payments is the withholding tax withheld by
government offices and instrumentalities, Percentage tax is a business tax imposed
including government-owned or -controlled on business owners who sell or lease
corporations and local government units, before goods, services, properties, or services
making any payments to private individuals, that are not VAT-registered and has a
corporations, partnerships, and/or associations in minimum yearly gross sale of PHP
the Philippines. 550,000.
TYPES OF TAXES IN THE PHILIPPINES 4. Capital Gains Tax

PHILIPPINE NATIONAL TAXES Capital gains tax is imposed on a seller or

a business when they sell a valuable asset
National taxes are mandatory
considered capital assets or items of high
contributions imposed and collected
value.
by the government through the Bureau
of Internal Revenue (BIR), which is
5. Income Tax
based on the Republic Act 8424, or
National Internal Revenue Code of
Income tax is imposed on individuals
1 9 9 7 , a n d k n o w n a s Ta x R e f o r m A c t o f
from their source of living, whether it’s a
1 9 9 7 . E x p o r t a n d i m p o r t t a r i ff s a r e
profession, business, trade, or property. A
also referred to as national taxes but
person’s income tax is different
these are levied by the Bureau of
depending on their income bracket.
Customs (BOC) and will be excluded
from this list.
6. Withholding Tax
TA X E S UNDER PHILIPPINE
N AT I O N A L TA X E S The amount withheld from an employee’s
wage and paid directly to the government
1. Estate tax for the employee’s partial income tax is
referred to as withholding tax.
An estate tax is charged when a real estate 7. Value added Tax ( VAT )
owner passes away, and their lawful
VAT is a business tax imposed on sellers Real property tax is a tax imposed on
and vendors upon sale of goods, agricultural, commercial, industrial,
importation, sale of properties, or lease of mineral, and residential properties. The
goods. VAT is considered an indirect tax, primary real property tax prescribed in the
and everyone indirectly pays for VAT Philippines is 2% for cities and
every time they purchase anything in a municipalities within Metro Manila and
retail store. 1% outside Metro Manila.

8. Excise Tax 3. Sand, Gravel, And Other Quarry

Resources Tax
Just like VAT, an excise tax is an indirect
tax. Excise tax is imposed on goods and LGUs can only charge up to 10% of the
products under the Tax Reform for fair market value per cubic meter of
Acceleration and Inclusion Law. quarry resources like gravel, sand,
common stones, earth, and sand taken
9. Donor’s Tax from public lands or waters.

Donor’s tax is imposed on a gift, 4. Business of Printing and Publication

donation, or any free-of-charge transfer Tax
from benefactor to recipients.
When they are published or printed, these
PHILIPPINE LOCAL TAXES taxes are also taken out of books, posters,
Local taxes are grounded on the Republic pamphlets, cards, tarps, and other printed
Act 7160, also known as the Local items.
Government Code of 1991. These taxes
and fees, on the other hand, are levied by 5. Annual Fixed Tax For Delivery
the local government unit Trucks And Vans

This tax is imposed on every vehicle that

delivers distilled spirits, fermented liquor,
food, cosmetics, tobacco, and other
TAXES UNDER PHILIPPINE LOCAL products from manufacturers directly or
TAXES indirectly from the province. Under the
law, the annual fixed tax is PHP 550.
1. Franchise Tax
6. Professional Tax
The franchise tax is a tax imposed on
franchise businesses. Franchise taxes have This tax is imposed on lawyers, doctors,
a minimum of 50% rate of the 1% of the architects, or any other profession that
total annual gross for the current year of a requires a board exam or licensure from
franchise-operated. the government.

2. Basic real property Tax 7. Amusement Tax

This tax is imposed on films, theatrical
plays, concerts, or any entertainment INDIVIDUALS
show. This tax is added to the price of - Filipino citizens, resident aliens, and non-
admission and ticket price. resident aliens engaged in trade or business in
8. Community Tax the Philippines are subject to income tax based
on their taxable income.
Community tax is known as cedula. Any
person at least 18 years of age can get a - Employees receive compensation income and
Community Tax Certificate to prove that are subject to withholding tax, which is deducted
they are a municipality resident. by their employers and remitted to the
government on their behalf..
9. Barangay Tax

Community tax is known as cedula. Any CORPORATIONS AND BUSINESSES

person at least 18 years of age can get a - Domestic corporations are subject to corporate
Community Tax Certificate to prove that income tax on their net taxable income.
they are a municipality resident.
- Foreign corporations with income derived from
10. Barangay Clearance Philippine sources are subject to tax on their
Philippine-sourced income. Self-Employed
This document from the barangay is legal Individuals
proof that you are allowed to do
something or start a business in a certain PROFESSIONALS
barangay. Generally, it is also used as - Self-employed individuals, such as freelancers
proof of identity when dealing with the and sole proprietors, are subject to income tax
government or getting a job. based on their net taxable income from their
business or profession.

- Professionals, such as doctors, lawyers,

accountants, and consultants, are also subject to
income tax on their professional fees.

WHO SOULD CARRY THE BURDEN WHO SOULD BENEFIT FROM

OF TAXATION? TA X E S ?
The tax incidence depends on the relative price
elasticity of supply and demand. When supply is
more elastic than demand, buyers bear most of GENERAL PUBLIC
the tax burden. When demand is more elastic
Taxes are utilized to fund public goods and
than supply, producers bear most of the cost of
services that benefit the general public.
the tax. Tax revenue is larger the more inelastic
the demand and supply are. VULNERABLE OR DISADVABTAGED
INDIVIDUALS
WHO WILL PAY TAXES IN THE
PHILIPPINES?
Taxes are often used to provide support and controlling force, such as a personal god
assistance to vulnerable and disadvantaged or another supernatural being
individuals in society.
RELIGION VS. ETHICS
FUTURE GENERATIONS
- Religion makes claims about
Tax revenue can be invested in long-term
cosmology, social behavior, and the
projects and initiatives that benefit future
“proper” treatment of others, etc.
generations.

PUBLIC EMPLOYEES Ethics are based on logic and reason

rather than tradition or injunction.
Taxes also support the salaries and benefits of
public employees who provide essential services IMPORTANCE OF RELIGION IN
to the community. STUDYING ETHICS
SOURCE OF TAXATION
 Religious texts often contain specific
- The basic source of Philippine tax law is moral guidelines that can serve as the
the National Internal Revenue Law, basis for ethical decision-making.
which codifies all tax provisions, the  Religious communities can provide
latest of which is embodied in Republic support and accountability for ethical
Act No. 8424 (“The Tax Reform Act of behavior.
1997”). It amended previous national  Religious beliefs can inspire people to
internal revenue codes, which was act ethically.
approved on December 11, 1997.
- Local taxation is treated separately in ROLE OF RELIGION IN HUMAN
this Guide. There are, however, special VALUES
laws that separately provide special tax
treatment in certain situations. - Religion helps in creating an ethical
framework and also a regulator for
values in day to day life. This particular
approach helps in character building of a
person.

THE MOST IMPORTANT ROLE OF

RELIGION IN ONE’S LIFE

THE ROLE OF RELIGION IN ETHICS - Religion can be a source of comfort and

guidance. It can provide a basis for
moral beliefs and behaviors. It can also
DEFINITION OF RELIGION provide a sense of community and
connection to tradition. Some research
- Religion is a set of organized beliefs,
even suggests that it may affect health.
practices, and systems that most often
relate to the belief and worship of a
Cultural Identity
- Religion plays a crucial role for a person cultivate love and compassion in the
in giving a cultural identity. Each society.
religion has festivals, traditions,
mythologies which form a part of the ROLE OF RELIGION IN THE CULTURE
tangible and intangible heritage of the
country. Thus, religion contributes to - Religion as a cultural system of symbols
protecting this heritage and adds to the and values assists in establishing the
country's diversity. communal, pervasive, and long-lasting
motivations and behaviors in expressing
Values and Ethics one's innate desire for a connection with
a transcendental reality.
- Religion helps in creating an ethical
framework and also a regulator for ROLE OF RELIGION IN THE
values in day to day life. This particular GLOBALIZED WORLD
approach helps in character building of a
person. In other words, Religion acts as - Religion has also been instrumental in
an agency of socialization. Thus, promoting peace and harmony among
religion helps in building values like different cultures and religions. It has
love, empathy, respect, and harmony. been used as a tool to bridge cultural
gaps, promote understanding, and foster
Spiritual Connect cooperation between nations.

- People are always on the quest of INSTITUTIONAL RELIGION

fulfilling the economic and material
pursuits in today’s world. It is the - Institutional religion is distinguished
religion which plays a crucial role in from the broader idea of religion
establishing our connection to the divine especially in anthropology, sociology
and developing the belief that there is a and philosophy. Institutional religion, is
supreme energy that acts as a regulator religion in which belief systems and
in our day to day lives. Thus, the rituals are systematically arranged and
components of prayer, chants, hymns, formally established. The major types of
etc. creates the spiritual bond. religious organization are the church,
sect, and cult. Two types of church
The Idea of Welfare organizations include the ecclesia and
denomination.
- Each and every religion promotes its
philosophy and the crux of it has always
been the welfare and wellness of the
people. For example, in the Sanatana FREEDOM OF RELIGIOUS WORSHIP
Dharma, there are ideas like Vasudaiva
Kutumbakam (the whole world is a  Congress shall make no law respecting
family), Sarve Sukhina Bhavantu (let an establishment of religion.
 Separation of church and state.
everyone be happy) which nurture and
 Right to believe in one God.
RELIGIOUS TOLERANCE 3. The Philippines is also home to
a significant Muslim population,
- Religious Tolerance refers to the particularly in the southern
toleration of countries or communities islands of Mindanao and the
of minority religions or religion as a Sulu archipelago.
whole. 4. The Philippines is known for its
vibrant religious festivals, or
When religious tolerance is practiced, fiestas.
unity and consistency exist in a society 5. Many Filipinos practice a
that respects religious freedom. unique form of Catholicism that
incorporates elements of
AIM OF A RELIGIOUS SYSTEM OR indigenous Filipino beliefs and
CHURCH practices.

- There are many different churches and COMMON RELIGIOUS PRACTICES IN

religious systems across the world, each with THE PHILIPPINES
their own specific beliefs and practices. Some of
the most well-known religious systems in the - Roman Catholic
world include Christianity, Islam, Hinduism,
- Christianity
Judaism, and Buddhism.
- Islam
- Generally speaking, the primary aim of a
THE CHALLENGES OF PLURALISM AND
religious system or a church is to provide
FUNDAMENTALISM
guidance, support, and community for its
believer in their pursuit of a spiritual or religious
PLURALISM
life. This can include providing opportunities for
worship, prayer, and study of religious texts, as
 Pluralism is a political philosophy
well as providing moral and ethical guidance for holding that people of different beliefs,
living a fulfilling life. backgrounds, and lifestyles can coexist
in the same society and participate
RELIGION IN THE PHILIPPINES: 5 equally in the political process.
AMAZING FACTS  Pluralism assumes that its practice will
lead decision-makers to negotiate
solutions that contribute to the "common
1. The Philippines is one of the
good" of the entire society.
few countries in the world with  Pluralism recognizes that in some cases
a predominantly Christian the acceptance and integration of
population. minority groups should be achieved and
2. Catholicism was first introduced protected by legislation, such as civil
to the Philippines in 1521, when rights laws.
Ferdinand Magellan landed on
the island of Cebu and
introduced Christianity to the
FUNDAMENTALISM
local population.
 - Fundamentalism is defined as a strict ETHICAL CHALLENGES FACED BY
belief in the literal interpretation of the MILLENIALS
religious tenet. Fundamentalists' views
of other religious beliefs are biased and
contrary to their fundamental beliefs are
considered “heretics”. Their religious
tenets adhere to the idea that morality is WORKPLACE ETHICS
ebbing due to modernization.
- Millennials often face challenges in
5 MORAL CHALLENGES OF navigating ethical dilemmas in the
GLOBALIZATION workplace, such as conflicts of interest,
questionable practices, or pressure to
1. Economic Inequality compromise their values for career
advancement.
2. Exploitation of Workers
RESPONSE
3. Cultural Erosion
- Millennials can respond by developing a
4. Environmental Degradation strong ethical foundation, seeking
guidance from mentors, speaking up
5. Social Dislocation about ethical concerns, and actively
seeking organizations with values
MILLENIALS & FILINNIAL
aligned with their own.

Millennials, also known as Generation Y, DIGITAL ETHICS

generally refers to individuals born between
the early 1980s and the mid-1990s to early - Millennials grew up in the digital age
2000s, although the exact years defining the and face unique ethical challenges
generation may vary depending on the related to technology, such as online
source. Millennials grew up during the rise privacy, cyberbullying, and the
of digital technology and witnessed responsible use of social media.
significant societal changes, including the
RESPONSE
advent of the internet, social media, and
globalization.
- Millennials can respond by being
mindful of their digital footprint,
Fillinials (Filipino Millenials) In Filipino terms,
respecting others' privacy, promoting
Millennials are called Filinnials. They are
positive online behavior, and advocating
described as the selfie generation and followers
for stronger privacy protections and
of social media. Increased use and familiarity
responsible technology use.
with communications, media, and digital
technologies.
SOCIAL JUSTICE

- Millennials often prioritize social justice

and equality. They face ethical
 challenges related to systemic THESE ARE THE SOME OF POSITIVE
discrimination, diversity and inclusion, TRAITS OF MILLENNIALS
and social inequality.
 Adventurous
RESPONSE  Well-Educated
 Tech-Savvy
 Fearless
- Millennials can respond by promoting
diversity and inclusion in their
communities and workplaces,
advocating for marginalized groups,
engaging in peaceful activism, and
supporting organizations that work
towards social justice.

ETHICAL CONSUMERISM

- Millennials are conscious consumers

who prioritize ethical considerations in
their purchasing decisions. They face
challenges in identifying and supporting
ethical companies amidst greenwashing
and conflicting information.

RESPONSE

- Millennials can respond by researching

and verifying companies' ethical
practices, supporting fair trade and
sustainable products, encouraging
transparency, and spreading awareness
about ethical consumerism.

TRAITS

THESE ARE THE SOME OF NEGATIVE

TRAITS OF MILLENNIALS

 Quick to get anger

 Bossy
 Full of laziness
 Untruthful