READINGS IN

PHILIPPINE HISTORY
Objectives
◦To analyze social, political, economic and
cultural issues in the Philippines using the
lens of history.
Topics:

◦A. Evolution of Constitution

◦B. Agrarian Reform
◦C. Taxation
Proclamation of the Philippine Independence
◦ June 12,1898, between four and five in the afternoon, General Aguinaldo
before a huge crowd proclaimed the independence of the Philippines in
Kawit, Cavite.
◦ Dona Marcela Marino Agoncillo, assisted by her daughter Lorenza and Mrs.
Delfina Herbosa de Natividad (niece of Dr. Rizal) had sewn the flag in Hong
Kong. General Aguinaldo made its design
◦ The national anthem titled, Marcha National Filipina (formerly Marcha Filipina
Magdalo, named after Aguinaldo's nom de guerre and his Katipunan
faction) composed by Julian Felipe, was played by the town band of San
Francisco de Malabon (now General Trias) whose members had learned the
music just a day before the occasion (at present, Republic Act 8491 provides
the rules and guidelines on the proper display and use of the Philippine flag,
as well as the singing of the National Anthem and the prohibited acts on its
use).
◦ In 1896, Andres Bonifacio favored Julio Nakpil's Marangal na Dalit ng
Katagalugan to be the himno national (national hymn) of the revolution.
Since Bonifacio lost his leadership to Aguinaldo, another hymn was preferred.
◦ The Act of the / declaration of Philippine
Independence was solemnly read by Ambrosio
Rianzares Bautista, which he himself wrote.
◦ Included in this document was the explanation for the
design and color of the flag. The declaration was
signed by 98 people with one of them an American - L.
M. Johnson, Colonel of Artillery. After the proclamation
of Philippine Independence, Apolinario Mabini
became the adviser of General Aguinaldo. Upon
Mabini's advice, Gen. Aguinaldo changed the form of
government from dictatorial to revolutionary. Thus,
Aguinaldo became the President of the Revolutionary
Government.
The Incredulous Battle of Manila

◦ August 13, 1898 - when the sham Battle of Manila began after Dewey's
naval gun bombarded Fort San Antonio Abad near the Luneta. At
about 11:20 a.m., the Spaniards had already raised the flag of
surrender.
◦ General Greene only noticed the flag at around noontime.
◦ The American troops entered the city gates after which they closed it.
At around five in the afternoon the terms of capitulation were resolved.
◦ The Spanish authorities decided to surrender the Spanish troops and the
Filipino volunteers within the Walled City.
◦ The Americans agreed to secure the city, including its inhabitants and
churches. Although some 12,000 Filipinos had taken part in the siege of
Manila, the Americans did not allow them to enter the city and its
suburbs, even if unarmed.
March 2,1901 - the military government in the Philippines ended when
the United States Congress enacted the Army Appropriations Act. This
law carried the Spooner Amendment, which removed from the United
States President the final authority to govern the Philippines, instead this
power was to be exercised by the United States Congress through the
President. After the fall of Manila, General Diego de los Rios became
the governor general. He became the last Spanish governor general of
the Philippines.
◦ August 28, 1898 - he transferred his headquarters to Iloilo and took
command of the Spanish forces. But the Visayans led by General
Martin Delgado forced Governor de los Rios to leave Iloilo on
December 24 for Zamboanga.
◦ The next day after the Spanish forces evacuated Iloilo City, Visayan
patriots under General Martin Delgado occupied it
◦ May 19, 1899- the American troops occupied Jolo, displacing the
Spanish garrison of Governor General de los Rios in Zamboanga.
Meanwhile, in Baler (then part of Nueva Ecija, now Aurora), the
Spanish soldiers led by Lt. Martin Cerezo, continued to fight for their
country, unaware that Spain had lost its fight in the Philippines.
Suffering from scarcity of provisions and continuous assaults, the
soldiers held fort in the Church of Baler and refused to surrender.
◦ June 2, 1899- 33 Spanish soldiers marched out of the church, ending
their 337 days of encirclement and siege by superior Filipino forces.
The siege of Baler, that highlighted the gallantry of both Filipino and
Spanish soldiers, ended on June 30,1899 (now Philippine-Spanish
Friendship Day pursuant to Republic Act No. 9187).
◦ In November 1899, all Spanish forces were shipped to Spain.
December 10, 1898 – signed the pull out of Spanish military in the Philippines was
provided in the Treaty of Paris.
The treaty negotiations were initiated by Spanish and American representatives. It
provided for the Spanish withdrawal from Cuba, leaving the island temporarily to
America.

The Teller Amendment, passed when the U.S. declared war against Spain, prevented
the United States from taking Cuba. Spain had to cede the Philippines, Guam, and
Puerto Rico to the United States, which in turn paid Spain the sum of $20 million.
The civil and political status of the inhabitants in the ceded territories was to be
determined by the U.S. Congress. With their impending defeat from the United
States, Spain signed the treaty. US Secretary of State John Hay, in behalf of the US
government handed to Spanish commission member Jules Cambon the $20 million
sum as payment to Spain for the Philippines. Before the signing of the Treaty of Paris,
President McKinley said he did not know what to do with the Philippines and added
that one night he prayed to God to give him guidance. At that time, he was
surrounded by men, which constituted pressure groups in the field of business, the
military and naval group, and the religious.
Evolution of the Philippine Constitution

The constitution is defined as a set of fundamental

principles or established precedents according to
which a state or other organization is governed, thus,
the word itself means to be part of whole, the
coming together of distinct entities into one group,
with the same principles and ideals. These principles
define the nature and extent of government.
◦The Constitution of the Philippines, the supreme law of
the Republic of the Philippines, has been in effect since
1987. There were only three other constitutions that have
effectively governed the country:
◦the 1935 Commonwealth Constitution,
◦the 1973 Constitution, and
◦the 1987 Freedom Constitution.
◦However, there were earlier constitution attempted by
Filipinos in the struggle to break free from the colonial yoke.
1897: Constitution of Biak-na-Bato

◦The Constitution of Biak- na-Bato was the

provisionary Constitution of the Philippine
Republic during the Philippine revolution, and was
promulgated by the Philippine Revolutionary-
Government on l November 1897. The constitution,
borrowed from Cuba was written by lsabelo Artacho
and Fe1ix Ferrer in Spanish. and later on. translated
into Tagalog.
◦ The organs of the government under the Constitution are:
◦ (1) the Supreme Council, which is vested with the power of the
Republic, headed by the president and four department secretaries,
the interior, foreign affairs, treasury , and war:
◦ (2) the Consejo Supremo de Gracia Y -Justicia (Supreme Council of
Grace and Justice) which is given the authority’ to make decision and
affirm or disprove the sentences rendered by other courts, and to
dictate rules for the administration of justice: and
◦ (3) the Asamblea de Representatives (Assemble de Representatives),
which was to be convened after the revolution to create a new
institution and to elect a new Council of Government and
Representatives of the people.
◦The Constitution of’ Biak- na- Bato was never fully
implemented, since a truce, the Pact of’ Biak-na-
Bato, was signed between the Spanish and the
Philippine Revolutionary Army.
◦Primary Source: Preamble of the Biak na Bato
Constitution
◦ The separation of the Philippines from the
Spanish monarchy and their formation into an
independent state with its own government called
the Philippine Republic has been the end sought by
the Revolution in the existing war, begun on the 24th
of August, 1896.
 1896: Malolos Constitution
◦ After the signing of the truce, the Filipino revolutionary leaders
accepted a payment from Spain and went to exile in Hongkong. Upon
the defeat of the Spanish to the American in the battle bay on May 1898,
the United States Navy transported Aguinaldo back to the Philippines.
The newly reformed Philippine revolutionary forces reverted to the
control of Aguinaldo, and the Philippine Declaration of Independence
was issued on 12 June 1898, together with several decrees that formed
the First Philippine Republic.
◦ The Malolos Congress was elected, which selected a commission to
draw up a draft constitution on 17 September 1898, which was
composed of wealthy and educated men.
◦Primary Source: Preamble of the Political Constitution of
1899
◦We, the Representatives of the Filipino People,
lawfully convened, in order to establish justice, provide
for common defense, promote the general welfare and
insure the benefits of liberty. imploring the aid of the
Sovereign Legislator of the Universe for the attainment
of these ends, have voted, decreed, and sanctioned the
following political constitution.
1935: The Commonwealth Constitution
◦ It is worth mentioning that after the Treaty of Paris, the Philippine was subject to the
power of the United States of America, effectively the new colonizers of the country. From
l898 to 1901, the Philippines wilt be placed under a military government, until a civil
government will be put into place.
◦ Two acts of the United States Congress were passed that may be considered to have
qualities of constitutionality.
◦ First is the Philippine Organic Act of 1908, the first organic law for the Philippine Island
that provided for the creation of' a popularly elected Philippine Assembly, and specified
that legislative power would be vested in a bicameral legislature composed of the
Philippine Commission as the upper house, and the Philippine Assembly as lower house.
Key provisions of the Act included a bill of rights for Filipinos and the appointment of two
non-voting Filipino Resident Commissioner of the Philippines as representative to the
United States House of Representatives.
◦ The second Act that functioned as a constitution is the Philippine Autonomy
Act of 1916, commonly referred to Jones Law,“ which modified the structure
of the Philippine government through the removal of the Philippine
Commission replacing it with a Senate that served as the upper knee and its
members elected by the Filipino voters, the first truly elected national
legislature. It was also this Act that explicitly’ declared the purpose of the
United States to end their sovereignty over the Philippines and recognize
Philippine independence as soon as a stable government can be established.
◦ In 1935, with the efforts of the Filipino independence mission led by Sergio
Osmena and Manue1 Roxas, the United States Congress passed the Hare-
Hawes-Cutting Act with the premise of granting Filipinos independence. The
bill wee opposed by then Senate President Manuel L. Quezon and
consequently, rejected by the Philippine Senate.
◦ By 1934, another law, the Tydings McDuffie Art, also known
as the Philippine Independence Act. was passed by the United
States Congress that provided authority and defined
mechanisms for the establishment of a formal constitution
by a constitutional convention. The members of the convention
were elected and held their first meeting on 30 July 1934, with
Claro M. Recto unanimously elected as president.
◦ The constitution was crafted to meet the approval of the United
States government, and to ensure that the US would live up to
its promise to grant independence to the Philippines.
What is 1935 Commonwealth
Constitution all about?
◦The 1935 Constitution, which featured a political
system virtually identical to the American one,
became operative. The system called for a
President to be elected at large for a 4-year term
(subject to one re-election), a bicameral
Congress, and an independent Judiciary.
1973: Constitutional Authoritarianism
◦ In 1965, Ferdinand G. Marcos was elected president, and in 1967, Philippine
Congress passed a resolution calling for a constitution to change the 1935
Constitution. Marcos won the re-election in 1969, in a bid boosted by
campaign• overspending and use of government funds. Elections of the
delegates la the constitutional convention were held on 20 November
1970, and the convention began formally nn 1 June 1971, with former
President Carlos P. Garcia being elected president.
◦ Unfortunately, he died, and was succeeded by another former president.
Diosdado Macapagal.

◦ Before the convention finished its work, Martial law was declared. Marcos
cited a growing communist insurgency as reason for Martial law, which
provided for in the 1935 Constitution.
◦ The constitution was supposed to introduce a parliamentary-style government,
where legislative power was vested in a unicameral National Assembly with
members being elected to a six year term.

◦ President – to be elected as the symbolic and ceremonial head of state chosen

from the members of the National Assembly
◦ - would serve a six year term and could be re-elected to an unlimited number
of terms

◦ President Marcos – issued Presidential decree No. 73 setting the date of the
plebiscite to ratify or reject the propose constitution on November 30, 1973.
◦ 1976 – Citizen Assembles – decided to allow the continuation of Martial Law
◦EDSA Revolution – Edsa People Power Revolution of
1986
◦His opponent in the snap elections, Corazon Aquino was
installed as president on 25 February 1986.
1973 Preamble
◦ PREAMBLE
◦ We, the sovereign Filipino people, imploring the aid of
Divine Providence, in order to establish a Government
that shall embody our ideals, promote the general
welfare, conserve and develop the patrimony of our
Nation, and secure to ourselves and our posterity the
blessings of democracy under a regime of justice,
peace, liberty, and equality, do ordain and promulgate
this Constitution.
1987: Constitution After Martial Law
President Corazon Aquino’s government had three options regarding the constitution: revert to the
1935 Constitution, retain the 1973 Constitution and be granted the power to make reforms, or start
anew and break front the vestiges of a disgraced dictatorship.” They decided to make a new
constitution to that, according to the president herself, should be “truly reflective of the aspirations and
ideals of the Filipino people.”

In March 1986, President Aquino proclaimed a transitional constitution to last for a year while a
Constitutional Commission drafted a permanent constitution. This transitional constitution. called the
Freedom Constitution, maintained many provisions of the old one, including in rewritten form the
presidential right to rule by decree. In l986, a constitutional conventïon was created, composed of 48
members appointed by President Aquino from varied backgrounds and representations, The convention
drew up a permanent constitution, largely restoring the set-up abolished by Marcos in 1972, but with
new ways to keep the President in check. a reaction to the experience of Marcos rule. The new
constitution was officially adopted on 2 February 1987.
◦ The Constitution begins with a preamble, and eighteen self-
contained articles. It established the Philippines as a
“democratic Republicøn State' where “sovereignty resides in
the people and all government authority emanates from them.
It allocates governmental powers among the executive.
legislative, and judicial branches of the government.
◦ Executive –carries out laws( headed by president, vice-press
and his cabinet)
◦ Legislative – makes laws, resides in a Congress divided into
two Houses the Senate and Representatives
◦ - 24 senators are elected
◦ - House – composed of district representatives
Judicial – evaluates laws ( Supreme Court and other court)

◦ The 1987 Constitution established a representative

democracy with power divided among three separate
and independent branches of government: the Executive,
a bicameral Legislature, and the Judiciary.

◦ Take effect February 11, 1987

Attemps to Amend or Change the 1987 Constitution
The 1987 Constitution provides for three methods by
which the Constitution can be amended, all requiring
ratification by a majority vote in a national referendum.

These methods were Constituent Assembly,

Constitutional Convention and People's Initiative. Using
these modes, there were efforts to amend or change the 1987
Constitution, starting with the presidency of Fidel V. Ramos
who succeeded Corazon Aquino.
◦ Federalism in the Philippines was supported by President Duterte in the 2016
presidential elections, saying that it will evenly distribute wealth in the Philippines
instead of concentrating it in Manila, the capital of the country.
◦ As a form of government, a central governing authority and constituent political
units constitutionally share sovereignty.
◦ Applied to the Philippines, the country will be broken into autonomous regions.
Each region will be further divided into local government units
◦ The regions will have the primary responsibility of industry development, public
safety and instruction, education, healthcare, transportation, and many more.
◦ Each region will also take charge of their own finances, plans for development and
laws exclusive to their area.
What is the importance of Philippine
Constitution of 1987?

◦In dismantling the dictatorship and in

restoring democratic institutions, the 1987
Constitution provided that civilian authority
is at all times supreme over the military. It
also provided that the Armed Forces of the
Philippines is the protector of the people
and the state.
Topics:
A. Evolutionof Constitution
B. Agrarian Reform
C. Taxation
Agrarian Reform
◦ “When land rights are secure, the cycle of poverty is broken.”
◦ Agrarian reform – is essentially the rectification of the whole
systems of agriculture, an important aspect of the Philippines
economy because nearly half of the population is employed in the
agricultural sector, and most citizens live in rural areas.
◦ Agrarian reform is redistribution of lands, regardless of fruits
produced or crops, to la landless farmers and regular farmworkers,
irrespective of tenurial provisions to include the totality of factors and
support services designed to elevate the economic status of the
beneficiaries.
Essential element of the Agrarian Reform
includes:
1. land reform where measures concerning the security of tenure
2. the abolition of tenancy
3. imposition of ceilings and many more
◦ Land reform- is an integrated set of gauge designed to
eliminate hindrance into economic and social development
arising out of inadequacy in the agrarian structures.
Views of Agrarian Reform
Economic View
The position of agriculture in the national economy-although there is a
series of technical programs from the government, still our economy relies
heavily on the agricultural sector.
It forms the predominant industry in the Philippines
A high proportion of the total working population employed in agriculture and a
significant percentage contribution to the gross domestic product (GDP) comes
from agriculture.
Agriculture – is the essential component of economic structure.
Agrarian reform – was strengthen to create an economic environment that will
encourage farmers to produce more and market more of what they produce.
Social-Cultural view

◦ The Agrarian Reform had resulted in favorable socio-cultural

changes as follows:
a. A change from a self-subsistent mindset to one of surplus for
selling. The farmers started putting all their efforts on the farm
because they own the land
b. Social order in the farmlands started to improve significantly. The
farmers became more concern about the need to keep peace and
stability within the community so that they could continuously
enjoy the growth of benefits on the farm.
c. Farmers became active in practicing leadership roles. After land reform, farmers began
forming associations and stood in equal footing with their former lessor in meetings and
social gatherings.
d. As land reform enhanced agricultural productivity and consequently increased net
family incomes, the farmers were able to send their children to school. They widened
their contacts with the outside world trough frequent trips to markets and other places.
◦ Agrarian reform – also promoted modern outlook among farmers, which include
prejudiced and modern family planning programs and also cognizance of the economic
alternatives in the urban and industrial sectors.
 Religious view
◦ Based on the biblical teachings, God is the owner of
the earth and that He made it all for his children.
◦ Majority of the Filipino masses are longing for the
possession of the land. Immersed in the chains of poverty,
they yearned for the ownership of land. These desires were
so strong that it resulted in many revolts.
Objectives of Agrarian reform:
• The main idea was to put an end to problems with land ownership. Aim to bring
about harmony between the rural people and the urban residents are also called
for.
• To bringing stability in the political set up of the country is also regarded as one
of the objectives of agrarian reform. The political set-up of the country plays an
important role. If there is political unrest, leaders would usually concentrate on
resolving the crisis, instead of dealing with land conflicts.
• The socio agrarian reform includes bringing about equality in terms of
opportunities, income as well as wealth.
• Agrarian reform programs are mainly designed to facilitate agrarian reform
project like land acquisition, land distribution, land management, and forty the
growth of feasible agrarian reform communities.
Comprehensive Agrarian Reform Program (CARP)
◦ The Comprehensive Agrarian Reform Program (CARP), otherwise known as Republic Act
No. 665, is the legal basis of CARP, which aims to promote social justice and industrialization as well
as providing the mechanism for its implementation and other purposes – signed on June 10, 1988, by
President Corazon C. Aquino.

◦ Likewise, it pertains to the redistribution of public and private farmlands to farmers and
farmworkers who are landless, irrespective of tenurial arrangement. CARP’s vision to have equitable
land ownership with empowered agrarian reform beneficiaries who can successfully manage their
social and economic development to have a better quality of life.

◦ The essential programs of CARP are Land Tenure Improvement, which seeks to hasten the
distribution of lands to landless farmers. Likewise, the Department offers Support Services to the
inheritor such as infrastructures facilities, credit assistance program, marketing assistance program, and
technical support programs.
Coverage of CARP
• Government-owned lands dedicated to, or suitable for
agriculture;
• Disposal Alienable and disposable lands of the public domain
dedicated to, or suitable for agriculture.
• Public domain lands more than the specific limits as determined
by Congress; and
• Private lands dedicated to, or suitable for agriculture regardless
of the agricultural products raised or that can raise thereon.
History of Agrarian Reform
◦ Philippines – developed an organization for their communities

• The system of barangay, which of 30-100 families, which are governed by different chiefs.
• Every member of the community, regardless of status, had access on the land and common shares of
resources.
• They believed in and exercised the concept of stewardship; where the relationship between man and
nature is essential
• Land cultivation was done basically by slash and burn method, or the kaingin wherein land was
cleared by burning the bushes before planting the crops or either land was cultivated and lay waste
before planting.
• On the other hand, food production intended for family consumption only at first but later on,
neighboring communities were engaged in barter trade, exchanging their goods with others.
• Some other traded their agricultural products with luxury items of some foreign traders like the
Chinese, Arabs and Europeans.
◦ 1951- they introduced pueblo an agriculture system wherein the native rural communities were
organized into the pueblo, and each Christianized native family was given four to five acres of land
to cultivate. Thus, there is no landless class.

◦ March 29, 1942 – was organized the HUKBALAHAP (Hukbong Bayan Laban sa mga Hapon) of
the peasants and workers, as an anti-Japanese group

• Some of the Agrarian Reform laws had passed during the administration of Manuel L. Quezon: RA
4054 or the Rice Tenancy Law

◦ RA 4054 or the Rice Tenancy Law – was the first law on crop sharing which legalized the 50-50
shared between landlord and tenant with corresponding support to tenants protecting them against
abuses of landlords.

◦ This law implemented because most of the municipal councils were composed of powerful
hacienderos and big landlords
◦ RA No. 34 – passed during the administration of Manuel Roxas and its constitutes to establish a 70-
30 sharing arrangement between landowners and tenant

◦ 70% of the harvest – will favor the person who shouldered the cost for planting, harvesting, and
work animals

◦ Executive No. 355, the Land Settlement Development Corporation (LASEDECO) was
established by Elpidio Quirino’s administrations to speed-up and expand the serf resettlement
program of the government

◦ President Magsaysay – elected as the President of the country, he convinced the elite controlled
congress to pass several laws to improve the land reform situation in the country

◦ August 8, 1963 – it was enacted the most comprehensive agrarian reform legislation, Agricultural
Land Reform Code or RA No. 3844) during the time of President Diosdado Macapagal

◦ President Diosdado Macapagal – considered as the ‘father of Agrarian Reform

◦ President Marcos – signed into law the Code of Agrarian Reforms of
the Philippines or RA No 6389 and its companion bill RA N0. 6390
◦ The code of Agrarian Reforms or RA No. 6389 – governed the
implementation of the agrarian reform in the Philippines
◦ Pres Fidel V Ramos – recognized for bringing back support of critical
stakeholders of CARP by bridging specific policy gaps on land
evaluation, land acquisition and distribution, and for tapping more
resources to help implement the program
- The Magkabalikat para sa Kaunlarang Agraryo (Magsasaka) which
lauched which directed for the investors to bring in capital, technology,
and management support while farmers will contribute, at most, the use
of their land itself.
◦ Pres. Gloria Macapagal Arroyo – has adopted the BAYAN-ANIHAN
concept as the implementing framework for CARP. Bayan means people and
Anihan means harvest, and Bayanihan means working together for the
successful implementation of agrarian reform.
◦ Pres. Noynoy Aquino, the DAR which is lead agency for CARP
implementation is bent on sustaining the gains of agrarian reform through its
three major components
- Land Tenure Improvement (LTI)
- Program Benefeciaries Development(PBD)
- Agrarian Justice Delivery(AJD)
Agrarian Reform Laws and Acts in the Philippines

◦ An act defining a land tenure policy providing for an instrumentality to

cary out the policy and appropriating funds for its implementation.
◦ Land Reform Act of 1995 (R.A 1400)
◦ The Main features of the R.A. 1400 are the following:
a. Reduction of large landholding and consolidation of smaller, uneconomic
holdings into plots of adequate size.
b. Resettlement of tenants
c. Provision credit facilitates which are sufficient for the smaller landholders
d.Reduction of rental and interest rates in order to provide security
for those who would remain tenants
e. Securing land titles for smallholders
f. Reform of the property tax structure.
◦ Revised Agricultural land Reform Code (RA 6389) – an act
amending Republic Act 3844 (also known as the Agricultural Code
and for other purposes).
◦ Upon pressure of peasant organization demonstration who picked
for 84 days in front of the legislative building, Congress passed
further amendments to the Code
The main features of the new amendments were:

1. Abolition of personal cultivation and conversion to the residential subdivision as

grounds for the ejectment of tenants
2. Automatic conversion of all share-tenants in the Philippines to leasehold tenants
with some exceptions and qualifications.
3. Creation of the Department of Agrarian Reform
4. Right of the tenant on land converted to residential subdivisions to demand a
disturbance compensation equivalent to five times the average gross harvest for the
past three agricultural years.
5. Increasing financing for the land reform program
6. Crediting of rentals in favor of the tenant against the just compensation that he
would have to pay in case the land was expropriated by the government for resale to
the tenant.
Lands covered by the Code
a) Tenanted areas – the areas worked by the tenant-farmer either under sharecropping or
leasehold
b) Landed estates – private agricultural lands acquired by the Department of Agrarian reform
through the Land Bank for redistribution to the tenant tillers both under the code.
c) Old settlements – projects developed by the Department of Agrarian Reform from the public
domain and are still under its administration and management.
d) Proposed settlements – the estimated areas of the public domain either earmarked for
settlement purposes or have potentials for such purposes.

◦ Comprehensive Agrarian Reform Law (RA. 6657) – an act instituting a comprehensive

agrarian reform program to promote social justice and industrialization, providing the
mechanism for its implementation and other purposes.
The lands covered by CARL

a. After the approval of R.A. 6657, there should be no reclassification of forest

or mineral lands to agricultural lands shall be allowed or until the Congress
acts upon the said law. Taking into account ecological, developmental and
equity considerations shall have determined by the law, the specific limits of
the public domain.
b. All lands of the public domain over the specific limits as determined by
Congress in the preceding paragraph.
◦
Qualified beneficiaries
◦ the lands covered by the CARL shall be distributed definitely to
landless residents of the same barangay, or in the absence thereof,
landless residents of the same municipality in the following order
of priority;
a) Agricultural lessees and share tenants
b) Regular farm workers
c) Seasonal farm workers
d) Other farm workers
e) Actual tillers or occupants of public lands
f) Collectives or cooperatives of the above beneficiaries
g) Others directly working on the land
Topics:
◦A. Evolution of Constitution
◦B. Agrarian Reform
◦C. Taxation
C. Taxation
“The lifeblood of any state.”

Taxation – is the inherent power of the state, acting through the

legislature to impose and collect revenues to support the government
and its recognized objects; the power of the state to collect revenues for
public purposes only.
Taxation – is anchored on the benefits-received principles (Villegas &
Abiola, 2010 p. 199); that’s is, its burden must be shouldered by those
who enjoy the government’s benefits and services. It must be noted,
however, that not all people can afford to pay taxes. Hence it is just that
taxes must be based on an individual’s ability to pay.
A government cannot function without the necessary funds. It is,
therefore, necessary for the people to pay taxes.
◦ As stated by De Leon, taxes ought to possess the following characteristics:
◦ Enforced Contribution- Due to the critical role taxes play in a state, a tax cannot be
imposed as a voluntarily contribution or donations. All citizens, concerning their ability,
have to pay taxes(the National Internal Revenue Code of the Philippines, Republic Act
8284)
◦ Payable in money – A tax must be discharged alone in money which must be in legal
tender. Proportionate in character. Taxes are based on the ability to pay.
◦ Imposed on persons or property. For example, a person will pay taxes for his income
and owned estates. Imposed by the state which has jurisdiction over the person or
property.
◦ Imposed by the law-making body of the sate- Although taxation is considered to be
an inherent power of the state, its imposition must be anchored on the enactment of
statutes and ordinances made by the Legislative branch of the government.
◦ It is levied for public purposes – taxation involves and a tax constitutes, a charge or
burden imposes to provide income for public purposes – the support of the
government, the administration of the law, or the payment by the public expense.
Kinds of Taxes under Existing Laws
Types of Taxes
◦As to who bears the burden
◦Direct taxes – These are paid and shouldered
directly by the taxpayer. These include personal
income taxes and estate taxes.
◦Indirect taxes – These are paid by the taxpayer but
which he can shift or pass on to others, particularly
those who avail of his goods and services
As to Subject matter or Object
1. Personal, Poll or Capitation Tax – refers to a tax of fixed amount
imposed on an individual residing within a specified territory, whether a
citizen or not, and regardless of property or the occupation, they engaged
in. (e.g community tax).
2. Property tax – refers to the amount imposed on property, whether real or
personal, in proportion either to its value or by some other reasonable
method or appointment (e.g. real estate tax)
3. Excise tax – refers to any tax which does not fall within the classification
of a poll tax or a property tax. It is charged or imposed upon the
performance of an act, the enjoyment of privilege, and in engaging an
occupation (e.g., estate , donors, and income taxes: value-added tax, and
practically all business taxes.)
◦ Four Canons for Good Taxation

Equity – must be based on ability to pay.

Certainty – the amount to be paid and the manner for payment must be
precise.

Convenience – the time for payment and the manner of the collection
must not be oppressive

Economy – the tax to be levied must be just enough to sustain the

government and its functions
Three Phases of taxation
Levy or imposition – involves the impact of taxation, free to select the
persons or properties or the business, interest, or privileges that may
be subjected to imposition or burdens, as long as the legislative body
does not violate constitutional restrictions or limitations.

Assessment and collection – the basic guidelines on the assessment

are laid down, and the administrative authorities are responsible for
the details in the collection of taxes.

Payment – referred to as the incident of taxation

◦ Purpose of Taxation

To raise revenue or provide funds to promote the general welfare

and protection of its citizens, and to enable the government to finance
its various activities also to satisfy the following objectives:

1. Equitably distribute the wealth of the nation, referring to the case of

estate and donor’s taxes.
2. Protect new industrious in which the rate of taxation may be
increased to regulate the proliferation of unnecessary industries and
competition with foreign investments.
Basis of Taxation – based on the reciprocal duties of protection and
support between the state and its inhabitants. In return for his
contribution, the taxpayer receives benefits and protection from the
government. It is otherwise as to the “benefits received principle.”
Characteristics of a Sound Tax System

Fiscal Adequacy – the sources of revenue must be

adequate or enough to defray the expenses of the
government.
Administrative Feasibility – must meet the following
criteria:
◦ The laws must be clear and concise
◦ It is capable of proper enforcement
◦ It is not burdensome.
Classification of Taxes
As to purpose
General Fiscal or Revenue Tax – imposed for the general purpose of the
government to raise funds for its needs (e.g. income tax and almost all
taxes).
Individual or Regulatory Tax – imposed for a particular purpose to
achieve some social or economic ends, irrespective of whether
revenue raised or not (e.g. protective tariffs or customs duties on import
goods to protect local industries)
As to scope or authority imposing the tax
1. Natural Tax – imposed by the national government (e.g., national
revenues and customs duties)
2. Municipal or Local Tax –imposed by municipal or public corporations
(e.g. real estate tax)
As to the determination of account
1. Specific Tax – refers to the fixed amount imposed by the head or number,
or by some standard or weight or measurement which requires assessment other
than a listing or classification of the subjects to be taxed.
2. As Valorem Tax – is a fixed proportion of the value of the property
concerning which the tax is assessed and determines the amount due to each
taxpayer (e.g, real state tax, percentage tax, and excise tax on cigars and
cigarettes).
As to who bears the burdens:
1. Direct tax – demanded the person who also shoulders the burden of the
tax (e.g. community tax, corporate and individual income taxes).
2. Indirect Tax – demanded from one person in the expectation than he
should indemnify himself at the expense of another; or a tax imposed on goods
before they reach the customer who ultimately pays them, not as a tax, but as a
part of the purchase price to which it is added (e.g., all business taxes such as
VAT, percentage taxes, and other customs duties).
As to Graduation or Rate:
Proportional Tax – based on a fixed percentage of the amount of the
property, income or other bases to be taxed. (e.g., real property tax
and all percentage taxes).

Progressive or Graduated Tax – refers to the rate which increases as

the tax base or bracket increases (e.g., income tax, estate tax,
domor’s tax).

Regressive Tax – refers to the rate, which decreases as the tax base or
bracket increases.
Kinds of Taxes under Existing Laws

National Taxes – those implied by the National Governments

under the National Internal Revenue Code and other laws,
particularly the Tariff and Customs Code.

Local Taxes – those imposed by local governments to meet

particular needs under the Local Government Code, such as
real property tax and the community tax (formerly residence
tax).
Kinds of National Internal Revenue Taxes
The following are deemed to be national internal revenue taxes.

Income Tax – a tax on a person’s income, emoluments, profits, and the

like realized in one taxable year.
Estate Tax – is the tax on the right of the deceased person to transmit his/
her estate to his/ her lawful heirs and beneficiaries at the time of death
and on certain transfers, which are made by laws as equivalent to
testamentary disposition. It is not a tax on property. It is a tax imposed on
the privilege of transmitting property upon the death of the owner.
-It is based on the laws in force at the time of death, notwithstanding the
postponement of the actual possession or enjoyment of the estate by
the beneficiary.