Lesson 10: THE CONSTITUTION OF THE PHILIPPINES AND ITS IMPLICATIONS

FOR DEVELOPMENT

The Philippines has had six constitutions since the Proclamation of

Independence on June 12, 1899. The present constitution of the Philippines is regarded
as the most polished and responsive to the needs of the Filipino people but
amendments and changes are still recommended.

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 a part of a 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 effectively governed the country: the 1935 Commonwealth Constitution, the 1973
Constitution, and the 1986 Freedom Constitution. However, there were earlier
constitutions attempted by Filipinos in the struggle to break free from the colonial
yoke. The Present constitution of the Philippines is regarded as the most polished and
most responsive to the needs of the people but amendments and changes are still
recommended.

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 1 November 1897. The Constitution, borrowed
from Cuba, was written by Isabelo Artacho and Felix Ferrer in Spanish, and later on,
translated into Tagalog.

The organs of the government under the Constitution were:

 The Supreme Council, which was vested with the power of the Republic, was
headed by the president and four department secretaries: the interior, foreign
affairs, treasury, and war.
 The Consejo Supremo de Gracia Y Justicia (Supreme Council of Grace and
Justice), was given the authority to make decisions and affirm or disprove the

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 sentences rendered by other courts and to dictate rules for the administration of
justice.
 The Asamblea de Representantes (Assembly of Representatives), was to be
convened after the revolution to create a new Constitution 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
Pack 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 its formation into
an independent state with its government called the Philippine Republic has been
the end sought by the Revolution in the existing war, begun on the 24th of August,
1896; and therefore, in its name and by the power delegated by the Filipino people,
interpreting faithfully their desires and ambitions, we, the representatives of the
Revolution, in a meeting at Biak-na-Bato, Nov. 1st. 1897, unanimously adopted the
following articles for the Constitution of the State.

1899: Malolos Constitution

The Malolos Constitution or the 1899 Constitution was drafted after the
Congress of the Aguinaldo Revolutionary Government convened on September 15,
1898, at the Barasoain Church in Malolos Bulacan. Eighty-five deputies comprised the
Committee on Constitution that was tasked to draft the Constitution of the Philippines.
The document they came up with, approved by the Congress on 29 November 1898,
and promulgated by Aguinaldo on 21 January 1899, was titled “The Political
Constitution of 1899” and written in Spanish. The Constitution has 39 articles divided
into 14 titles. With eight articles of transitory provisions, and a final additional article.
The document was patterned after the Spanish Constitution of 1812, with influences
from the charters of Belgium, Mexico, Brazil, Nicaragua, Costa Rica, and Guatemala,
and the French Constitution of 1793. According to Felipe Calderon, the main author of
the constitution, these countries were studied because they shared similar conditions
with the Philippines.

The form of government is to be popular, representative, alternative, and

responsible and shall exercise three distinct powers-legislative, executive, and judicial.

 The Legislative power was vested in a unicameral body called the Assembly of
Representatives, members of which are elected for terms of four years. Bills could
be introduced by the president or a member of the assembly. Some powers not
legislative in nature were also given to the body.
 The Executive power was vested in the President, and elected by a constituent
assembly of the Assembly of Representatives and special representatives. The
president will serve a term of four years without re-election. There was no vice
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 president, and in case of a vacancy, a president was to be selected by the
constituent assembly.
 The Judicial power shall be vested in one Supreme Court and other courts
established by law. The Chief Justice of the Supreme Court and the Solicitor-
General shall be chosen by the National Assembly in concurrence with the
President of the Republic and the Secretaries of the Government and shall be
independent of the Legislative and Executive Powers.

Primary Source: Preamble of the Political Constitution of 1899

We, the Representatives of the Filipino people, lawfully convened, to establish

justice, provide for the common defense, promote the general welfare, and ensure
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.

The 1899 Malolos Constitution was never enforced due to the ongoing war. The
Philippines was effectively a territory of the United States upon the signing of the
Treaty of Paris between Spain and the United States, transferring the sovereignty of the
Philippines on 10 December 1898.

1935: The Commonwealth Constitution

From 1898 to 1901, the Philippines would be placed under the military
government of the U.S. until a civil government would be put into place. Two acts of
the U.S. Congress were passed that may be considered to have qualities of
constitutionality.

First was the Philippine Organic Act of 1902 – the first organic law for the
Philippine Islands that provided for the creation of a popularly elected Philippine
Assembly. The act 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 the lower house. Key provisions of the act included a bill of
rights for Filipinos and the appointment of two non-voting Filipino Resident
Commissioners of the Philippines as representatives to the United States House of
Representatives.

The Second act that functioned as a constitution was the Philippine

Autonomy Act of 1916, commonly referred to as “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 house and its
members elected by the Filipino voters, the first truly elected national legislature.

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 By 1934, another law, the Tydings-McDuffie Act, also known as the
Philippine Independence Act, was passed by the U.S. Congress that provided
authority and defined mechanisms for the establishment of a formal constitution by a
defined constitutional convention.

Primary Source: Preamble of the 1935 Commonwealth

The Filipino people, imploring the aid of Divine Providence, in order to establish a
government that shall embody their ideals, conserve and develop the patrimony of
the nation, promotes the general welfare, and secure to themselves and their
posterity the blessings of independence under a régime of justice, liberty, and
democracy, do ordain and promulgate this Constitution.

The constitution created the Commonwealth of the Philippines, an

administrative body that governed the Philippines from 1935 to 1946. It originally
provided for a unicameral National Assembly with a president and vice president
elected to a six-year term without re-election. It was amended in 1940 to have a
bicameral Congress composed of a Senate and a House of Representatives, as well as
the creation of an independent electoral commission, and limited the term of office of
the president and vice president to four years, with one re-election. Suffrage rights
were originally afforded to male citizens of the Philippines who were twenty-one years
of age or over and could read and write; this was later extended to women within two
years after the adoption of the constitution.

The draft of the Constitution was approved by the Constitutional Convention on

8 February 1935 and ratified by then-U.S. President Franklin Roosevelt on 25 March
1935. Elections were held in September 1935 and Manuel L. Quezon was elected
President of the Commonwealth.

The Commonwealth was briefly interrupted by the events of World War II, with
the Japanese occupying the Philippines, afterwards, upon liberation, the Philippines
was declared an independent republic on July 4, 1946.

1973: Constitutional Authoritarianism

In 1965, Ferdinand Marcos was elected and in 1967, Philippine Congress

passed a resolution calling for a constitutional convention to change the 1935
Constitution. Marcos won the re-election in 1969, in a bid boosted by campaign
overspending and the use of government funds.

The 1973 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. The president was to be elected as the
symbolic and ceremonial head of state chosen from the members of the National

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Assembly. The president would serve a six-year term and could be re-elected to an
unlimited number of terms. Executive power was relegated to the Prime Minister, who
was also the head of government, and the Commander-in-Chief of the Armed Forces
who was also to be elected from the National Assembly.

The Constitution was amended several times. In 1976, Citizen Assemblies,

once again, decided to allow the continuation of Martial Law, as well as approve the
amendments. In 1981, the parliamentary system was formally modified to a French-
style, semi-presidential system where executive power was restored to the president,
who was, once again, to be directly elected; an Executive Committee was to be
created, composed of the Prime Minister and 14 others, that served as the president’s
Cabinet; and some electoral reforms were instituted. In 1984, the Executive Committee
was abolished and the position of the vice president was restored.

After all the amendments introduced, the 1973 Constitution was merely a way
for the President to keep executive powers, abolish the Senate, and by any means,
never acted as a parliamentary system, instead functioned as an authoritarian
presidential system, with all the real power concentrated in the hands of the president,
with the backing of the constitution.

Primary Source: Preamble of the 1973 Constitution

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.

The situation in the 1980s had been very turbulent. As Marcos amassed power,
discontent has also been burgeoning. The tide turned swiftly when in August 1983,
Benigno Aquino Jr. opposition leader and regarded as the most credible alternative to
President Marcos, was assassinated while under military escort immediately after his
return from exile in the U.S. A small group of military rebels attempted to stage a coup,
but failed: however, this triggered what came to be known as the EDSA People Power
Revolution of 1986, as people from all walks of life spilled onto the streets. Under
pressure from the U.S., which used to support Marcos and his Martial Law, Marcos's
family fled into exile. His opponent in the snap elections, Benigno Aquino Jr.’s widow
Corazon Aquino, was installed as president on 25 February 1986.

1987: Constitution

In March 1986, President Aquino proclaimed a transitional constitution to last

for a year while a Constitutional Commission drafted a permanent constitution. This

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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 1986, a constitutional convention was created, composed of 48 members

appointed by President Aquino from varied backgrounds and representations. The new
constitution was officially adopted on 2 February 1987.

Primary Source: Preamble of the 1987 Constitution

We, the sovereign Filipino people, imploring the aid of Almighty God, in order to
build a just and humane society, and establish a Government that shall embody our
ideals and aspirations, promote the common good, conserve and develop our
patrimony, and secure to ourselves and our posterity, the blessings of
independence and democracy under the rule of law and a regime of truth, justice,
freedom, love, equality, and peace, do ordain and promulgate this Constitution.

The 1987 Constitution is founded upon certain fundamental principles of

government that have become part and parcel of our cherished democratic heritage as
a people. A knowledge of these principles is, therefore, essential to a proper
understanding of our organic law.

SUMMARY

The Constitution of the Philippines is the supreme law of the Republic of the Philippines.
Its final draft was completed by the Constitutional Commission on October 12, 1986, and was
ratified by a nationwide plebiscite on February 2, 1987. Three other constitutions have effectively
governed the country in its history: the 1935 Commonwealth Constitution, the 1973 Constitution,
and the 1986 Freedom Constitution.

The earliest constitution establishing the Philippine Republic, the 1899 Malolos
Constitution, was never fully implemented throughout the Philippines and did not establish a state
that was internationally recognized, due in great part to the eruption of the Philippine–American
War following its adoption. The 1935 Constitution was written, approved, and adopted in 1934 by
the Commonwealth of the Philippines. The 1943 Constitution was drafted by a committee
appointed by the Philippine Executive Commission, the body established by the Japanese to
administer the Philippines in place of the Commonwealth of the Philippines which had established
a government-in-exile. The 1973 Constitution, promulgated after Marcos declared martial law, was
supposed to introduce a parliamentary-style government. Immediately following the 1986 People
Power Revolution that ousted Marcos, President Corazon C. Aquino issued Proclamation No. 3 as a
provisional constitution, the Freedom Constitution.

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Lesson 11: THE 1987 CONSTITUTION OF THE PHILIPPINES AND ITS
IMPLICATIONS FOR THE DEVELOPMENT

In the Philippines, the constitution is the embodiment of the highest goals of

the Filipino people. Its most significant function is symbolic because the final test is not
what is on paper but what is practiced by the government and the people. The
Philippine Constitution is important because it serves as the supreme or fundamental
law of the land; it establishes the basic framework and underlying principles of
government; it empowers the state; it ideally ensures government stability; it
legitimizes the regime; it protects freedom; it promotes social and economic
development, and it is a symbol of the national unity and cultural values of the people.

1987 Philippine Constitution

President Corazon Aquino began her term by repealing many of the Marcos-era
regulations that had repressed the people for so long. In March, she issued a unilateral
proclamation establishing a provisional constitution. This constitution gave the
President broad powers and great authority, but Aquino promised to use them only to
restore democracy under a new constitution. This new constitution was drafted in 133
days by an appointed Constitutional Commission of 48 members and ratified by the
people in a plebiscite held on February 2, 1987. It was largely modeled on the
American Constitution which had so greatly influenced the 1935 Constitution, but it
also incorporated Roman, Spanish, and Anglo law.

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. There were three independent
constitutional commissions as well: the Commission on Audit, the Civil Service
Commission, and the Commission on Elections. Integrated into the Constitution was a
full Bill of Rights, which guaranteed fundamental civil and political rights, and it
provided for free, fair, and periodic elections. In comparison with the weak document
that had given Marcos a legal fiction behind which to hide, this Constitution seemed
ideal to many Filipinos emerging from 20 years of political repression and oppression.

Executive Branch

The Executive branch is headed by the President and his appointed Cabinet.
The President is the head of the state and the chief executive, but he is subject to
significant checks from the other branches, especially in times of emergency, which,
given the history of the country, was intended to be a safeguard against a repeat of
Marcos’ martial law despotism. For example, in cases of national emergency, the
President can still declare martial law, but not for a period longer than 60 days.
Congress can revoke this decision by a majority vote, or it can also extend it for a
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period to be determined by Congress. Additionally, the Supreme Court can review the
declaration to decide if there were sufficient facts to justify martial law. The President
can grant pardons and amnesty. He is also empowered to make or accept foreign
loans. He cannot, however, enter into treaties without the consent of the Senate.
Branch Hierarchy Qualifications Appointment Term Removal
of the
Gov’t
Executiv President  Natural-born citizen Elected by a direct 6 Years  Upon the end
e of the Philippines vote held on the 1 Term of the 6-year
(carries Vice- President  Registered voter second Monday of 6 Years term
out the  Able to read and May. 2  Upon
law) write Consec. resignation
 At least 40 years Terms  Upon
old on election day impeachment
 Resident of the by the
Philippines for at legislature
least 10 years.
Cabinet Nominated by the  Upon removal
 advises the President and by the
President. confirmed by President
 22 Executive Commission on  Upon
Departments Appointments resignation
 Assists the
president in * Vice-President
governance may be appointed
functions. as a Member of
the Cabinet

Legislative Branch

The legislative power is vested in a Congress which is divided into two Houses,
the Senate and the House of Representatives. Most of these Representatives are
elected by district for 3-year terms, but 20% of the total membership is chosen in
proportion to party representation. Besides the exclusive power to legislate, one of the
most important powers of Congress is the ability to declare war, which it can do
through a two-thirds vote in both houses. Even the power to legislate, however, is
subject to an executive check. The President retains the power to veto a bill passed by
both houses, and Congress may override this veto only with a two-thirds vote in both
houses.

Branch Hierarchy Qualifications Appointm Term Removal

of the ent
Gov’t
Legislativ Senate  Natural-born citizen of the Elected by 6 Years  Upon
e  24 members Philippines a direct 2 resignation
(makes  Registered voter vote held Consec  Upon the
the law)  Able to read and write on the Term end of a 6-
 At least 35 years old on second year term
election day Monday of
 Resident of the Philippines May.
for not less than 2 years.
House of  Natural-born citizen of the Elected by 3 Years  Upon
Representatives Philippines districts or 3 Terms resignation
 250 members  Registered voter in their a party-list  Upon the
district system end of a 3-
held on the year term

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  Able to read and write second
 At least 35 years old on Monday of
election day May.
 Resident of their district for
not less than 1 year.

Power Senate  Election monitoring

 Introduces and passes legislation by a majority vote
 Conducted inquiries in pursuit of passing legislation
 Declares war with a joint two-thirds vote of Congress
House of  Election monitoring
Representative  Introduces and passes legislation
s  Introduces and passes financial legislation
 Conduct inquiries in pursuit of passing legislation Declaring
war with a joint two-thirds vote of Congress
 Sole power to initiate impeachment proceedings, and may
impeach an official by a vote of one-third of its members

Judicial Branch

The Court system in the Philippines exercises the judicial power of government
and it is made up of a Supreme Court and lower courts created by law. The Supreme
Court is a 15-member court appointed by the President without the need for
confirmation by Congress. Appointment, however, is limited to a list of nominees
presented to the President by a constitutionally specified Judicial and Bar Council.
This Council consists of 7 members: the Chief Justice of the Supreme Court, the
Secretary of Justice, a representative from Congress, a representative of the Integrated
Bar, a professor of law, a retired member of the Supreme Court, and a representative
of the private sector. The first four serve for four years, the law professor for three, the
retired Justice for two, and the private sector representative for one year. The Supreme
Court Justices may hear, on appeal, any cases dealing with the constitutionality of any
law, treaty, or decree of the government, cases where questions of jurisdiction or
judicial error are concerned, or cases where the penalty is sufficiently grave. It may
also exercise original jurisdiction over cases involving government or international
officials. The Supreme Court also is charged with overseeing the functioning and
administration of the lower courts and their personnel.
Branch Hierarchy Qualifications Appointment Removal
of the
Gov’t
Judicial Supreme  natural-born citizen of the Philippines Appointed by  Upon
(evaluate Court  at least 40 years of age the President resignation
s the (15-  must have been for 15 years or more a  Upon reaching
law) members) judge of a lower court or engaged in the age of 70
the practice of law in the Philippines  Upon
 must be a person of proven impeachment
competence, integrity, probity, and by the
independence. legislature
Power  Exercise original jurisdiction over cases affecting ambassadors, other public
ministers and consuls, and over petitions for certiorari, prohibition,
mandamus, quo warranto, and habeas corpus.
 Review, revise, reverse, modify, or affirm on appeal or certiorari, as the law
or the Rules of Court may provide, final judgments and orders of lower
courts.
 Assign temporarily judges of lower courts to other stations as public interest

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 may require. Such temporary assignment shall not exceed six months
without the consent of the judge concerned.
 Order a change of venue or place of trial to avoid a miscarriage of justice.
 Promulgate rules concerning the protection and enforcement of constitutional
rights, pleading, practice, and procedure in all courts, the admission to the
practice of law, the Integrated Bar, and legal assistance to the
underprivileged.
 Appoint all officials and employees of the Judiciary in accordance with the
Civil Service Law

Government oversight bodies

The Constitution also establishes three independent Constitutional

Commissions. The Civil Service Commission acts as a central agency in charge of
government personnel. The Commission on Elections enforces and administers all
election laws and regulations to ensure that they are free and fair for all involved.
Finally, the Commission on Audit examines all funds, transactions, and property
accounts of the government and its agencies. Each of these Commissions is given
governing and financial autonomy from the other branches of government to ensure
unbiased decision-making. All decisions made by these Commissions are reviewable by
the Supreme Court.

To further ensure the ethical and lawful functioning of the government, the
Constitution also creates an Office of the Ombudsman to investigate complaints
regarding public corruption, unlawful behavior of public officials, and other public
misconduct. The Ombudsman can then charge such misbehaving public officials before
a special court called the Sandiganbayan. The Ombudsman is also independent
administratively and financially from the other branches of government, although the
President is vested with the power to appoint the Ombudsman and his Deputies (from
a list also prepared by the Judicial and Bar Council) for single 7-year terms. Only the
House has the power to initiate impeachment of the President, the members of the
Supreme Court, and a few other constitutionally protected public officials like the
Ombudsman. The Senate is then supposed to try the impeachment case. Each of these
aforementioned independent agencies was created to promote moral and ethical
conduct in government.

Charter Change

Constitutional reform in the Philippines, also known as Charter Change

(colloquially Cha-Cha), refers to the political and legal processes needed to amend the
current 1987 Constitution of the Philippines. Changing the Constitution is a perennial
issue that crops up, the terms such as “Cha-Cha,” “Con-Ass,” and “Con-Con” are
regularly thrown around. Article XVII of the 1987 Constitution provides three ways by

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which the Constitution can be changed. Congress may convene as a Constituent
Assembly (or Con-Ass) to propose amendments to the Constitution.

Another method is through the Constitutional Convention (or Con-Con),

where Congress, upon a vote of 2/3 of all its members, calls for a constitutional
convention. They may also submit to the electorate the question of calling a
convention through a majority vote of all its members. In a Con-Con, delegates will
propose amendments or revisions to the constitution, not Congress. The 1987
Constitution does not provide for a method by which delegates to the Con-Con are
chosen.

The third method is called the “People’s Initiative” (PI). In this method,
amendments to the Constitution may be proposed by the people upon a petition of at
least 12% of the registered voters. All legislative districts must be represented by at
least 12% of the registered votes therein. No amendment is allowed more than once
every five years since a successful PI. The 1987 Constitution directs Congress to enact
a law to implement provisions of the PI, which has not yet materialized.

Amendment or revision to the constitution shall be valid only when ratified by a

majority of the votes cast in a national referendum.

Federalism

Federalism in the Philippines was supported by President Duterte in the 2016

presidential elections, saying that it would evenly distribute wealth in the Philippines
instead of concentrating it on 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 its finances, plans for development, and laws exclusively
for its area. The national government will only handle matters of national interest such
as foreign policy and defense, among others. In this system, the central government
and the regions can share certain powers.

There are many pros to a federal form of government.

 Each region may custom-fit solutions to problems brought about by their district's
geographic, cultural, social, and economic contexts. Regions also have more power
over their finances, since they handle the majority of their income and only
contribute a small portion to the national government.
 They can choose to directly fund their development projects without asking for the
national government’s go signal.
 It promotes specialization since the national government could focus on nationwide
concerns while regional governments can take care of administrative issues.

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 It can also solve a lot of decade-old problems in the country.
 It could address the inequality in wealth distribution and lessen the dependence on
Metro Manila since regions can proceed with what they have to do without needing
to consider the situation in the capital.

There are also cons to federalism.

 It could be a challenge to achieve unity in the country, while it creates competition

among regions.
 There might be regions that are not ready to govern themselves or have fewer
resources, which could mire them deeper into poverty and make development
uneven in the country.
 There could be issues regarding overlaps in the jurisdiction, since ambiguities may
arise where national ends and regional begins, or vice versa.
 Federalism may not be enough for those who clamor for separation.
 Any effort to shift the system of government also entails costs, and it would not be
cheap. it would cost billions to dismantle the current system and would take a long
time before the system normalizes and irons out its kinks.

SUMMARY
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.
There were three independent constitutional commissions as well: the Commission on Audit, the Civil Service
Commission, and the Commission on Elections. Integrated into the Constitution was a full Bill of Rights, which
guaranteed fundamental civil and political rights, and provided for free, fair, and periodic elections.

Constitutional reform in the Philippines, also known as Charter Change is the political and legal
process needed to amend the Constitution of the Philippines. Under the common interpretation of the
Constitution, amendments can be proposed by one of three methods: a People's Initiative, a Constituent
Assembly, or a Constitutional Convention. Federalism in the Philippines was supported by President Duterte. He
is a known advocate of federalism, a compound mode of government combining a central or federal
government with the regional government in a single political system.

Lesson 12: THE AGRARIAN REFORM POLICY AND ITS ROLE IN PHILIPPINE
DEVELOPMENT

The Agrarian Reform Policy and its Role in Philippine Development

Agrarian reform is essentially the rectification of the whole system of

agriculture, an important aspect of the Philippine economy because nearly half of the
population is employed in the agricultural sector, and most citizens live in rural areas.
Agrarian reform is centered on the relationship between production and the
distribution of land among farmers. It is also focused on the political and economic
class character of the relations of production and distribution in farming and related
enterprises, and how these connect to the wider class structure. Through genuine and
comprehensive agrarian reform, the Philippines would be able to gain more from its
agricultural potential and uplift the Filipinos in the agricultural sector, who have been,
for the longest time, suffering in poverty and discontent.

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Landownership in the Philippines under Spain

When the Spaniards colonized the country, they brought with them a system of
pueblo agriculture, where rural communities, often dispersed and scattered in
nature, were organized into a pueblo and given land to cultivate. Families were not
allowed to own their land-the king of Spain owned the land, and Filipinos were assigned
to these lands to cultivate them, and they paid their colonial tributes to the Spanish
authorities in the form of agricultural products. Later on, through the Law of the Indies,
the Spanish crown awarded tracts of land to (1) religious orders; (2) repartamientos
for the Spanish military as a reward for their service; and (3) Spanish encomenderos,
those mandated to manage the encomienda or the lands given to them, where
Filipinos worked and paid their tributes to the encomiendero. Filipinos were not given
the right to own land and only worked in them so that they might have a share of the
crops and pay tribute.

The encomienda system was unfair and abusive as “compras y vandalas”

became the norm for the Filipino farmers working the land they were made to sell their
products at a very low price or surrender their products to the encomenderos, who
resold them at a profit. In the 1860s, Spain enacted a law ordering landholders to
register their landholdings, and only those who knew benefitted from this. Lands were
claimed and registered in other people’s names, and many peasant families who were
“assigned” to the land in the earlier days of colonization were driven out or forced to
come under the power of these people who claimed rights to the land because they
held a title. This is the primary reason why revolts in the Philippines were often
agrarian. The system introduced by the Spaniards became a bitter source of hatred
and discontent for the Filipinos. Religious orders, the biggest landowners in the
Philippines, also became the main source of abuse and exploitation for the Filipinos,
increasing the rent paid by the Filipinos on a whim.

Landownership in the Philippines under the Americans

The Americans were aware that the main cause of social unrest in the
Philippines was landlessness, and they attempted to put an end to the deplorable
conditions of the tenant farmers by passing several land policies to increase the small
landholders and distribute ownership to a bigger number of Filipino tenants and
farmers. The Philippine Bill of 1902 provided regulations on the disposal of public
lands. A private individual may own 16 hectares of land while corporate landholders
may have 1,024 hectares. Americans were also given the right to own agricultural
lands in the country. The Philippine Commission also enacted Act No. 496 or the
Land Registration Act, which introduced the Torrens system to address the
absence of earlier records of issued land titles and conduct accurate land surveys. In
1903, the homestead program was introduced, allowing a tenant to enter into an
agricultural business by acquiring a farm of at least 16 hectares.

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 This early land reform program was also implemented without support
mechanisms. If a landless peasant farmer received land, he only received land, nothing
more. Many were forced to return to tenancy and wealthy Filipino hacienderos
purchased or forcefully took over lands from farmers who could not afford to pay their
debts. The system introduced by the Americans enabled more lands to be placed
under tenancy, which led to widespread peasant uprisings, such as the Colorum and
Sakdal Uprising in Luzon.

The Sakdal (or Sakdalista) Uprising was a peasant rebellion in Central

Luzon that lasted for two days, May 2-3, 1935. It was easily crushed by government
forces then, but this historical event tells of the social inequality brought about by
issues in land ownership and tenancy in the country.

During the years of the Commonwealth government, the situation further

worsened as peasant uprisings increased and the landlord-tenant relationship became
more and more disparate. President Quezon laid down a social justice program focused
on the purchase of haciendas, which were to be divided and sold to tenants. His
administration also created the National Rice and Corn Corporation (NARIC) to
assign defenders to assist peasants in court battles for their rights to the land, and the
Court of Industrial Relations to exercise jurisdiction over disagreements arising
from the landowner-tenant relationship. The homestead program also continued
through the National Land Settlement Administration (NLSA).

Post-War Interventions toward Agrarian Reform

Rehabilitation and rebuilding after the war were focused on providing solutions
to the problems of the past. The administration of President Roxas passed Republic
Act No. 34 to establish a 70-30 sharing arrangement between tenant and landlord,
respectively, which reduced the interest of landowners’ loans to tenants to six percent
or less.

Under the term of President Elpidio Quirino, the Land Settlement

Development Corporation (LASEDECO) was established to accelerate and expand
the resettlement program for peasants. This agency, later on, became the National
Resettlement and Rehabilitation Administration (NARRA) under the
administration of President Ramon Magsaysay. Republic Act No. 1199 or the
Agricultural Tenancy Act was passed to govern the relationship between landlords
and tenants farmers, protecting the tenurial rights of tenants and enforcing tenancy
practices. Through this law, the Court of Agricultural Relations was created in 1955
to improve tenancy security, fix land rentals of tenanted farms, and resolve land
disputes. A major stride in land reform arrived during the term of President Diosdado
Macapagal through the Agricultural Land Reform Code (Republic Act No. 3844).

This Code abolished share tenancy in the Philippines and prescribed a program
to convert tenant farmers to lessees and later on owner-cultivators. It also aimed to

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free tenants from tenancy and emphasize owner-cultivators and farmer independence,
equity, productivity improvement, and public land distribution.

Agrarian Reform Efforts under Marcos

President Marcos declared Martial Law in 1972, enabling him to essentially

wipe out the landlord-dominated Congress. Through his “technocrats”, he was able to
expand executive power to start a “fundamental restructuring” of government,
including its efforts in solving the deep structural problems of the countryside.
Presidential Decree No. 27 of the Code of Agrarian Reform of the Philippines
became the core of agrarian reform during the Marcos regime.

“Operation Land Transfer” on land occupied by tenants of more than seven

hectares on rice and corn lands commenced, and through legal compulsion and
improved delivery of support services to small farmers, agrarian reform seemed to be
finally achievable. Under the rice self-sufficiency program “Masagana ‘99”, farmers
were able to borrow from banks and purchase three-hectare plots of land and
agricultural inputs.

SUMMARY

Agrarian reform covers the restructuring of tenure and the pre-and post-production
support services structures in the agricultural sector. Problems in the distribution of ownership of
agricultural lands in the Philippines already existed since the pre-colonial era. Before the Spanish
colonial period, a system of land ownership was already in place wherein the datu served as the
principal owner of the lands.

During the Spanish colonial period, the Spanish authorities considered all lands in the
public domain regardless of cultural customs. The king of Spain was also at liberty to distribute
parcels of land as rewards to loyal Spanish military and civilians. Due to this, private ownership of
land became the trend during the Spanish colonial period.

When the Americans took over the Philippines from Spain, 93 percent of the country’s
land area was held by the American colonial government. The Land Registration Act of 1902
provided a comprehensive registration of land titles under the Torrens system was introduced.
Throughout the American colonial period, other important legislations were also passed like the
Public Land Act of 1903 and the Tenancy Act of 1933.

During the Japanese occupation, the Hukbalahap controlled whole areas of Luzon.
Landlords who collaborated with the Japanese lost their lands to the peasants, and those who
supported the Hunks earned fixed rentals from the land which favored tenants. Matters became
worse during the authoritarian rule of President Ferdinand Marcos, a dominant local landlord. The
Martial law period saw the rise of land grabbing and awarding of concessions to Marcos's cronies.
Such corruption heightened the call for a genuine agrarian reform program.

Lesson 13: THE AGRARIAN REFORM POLICY AND ITS ROLE IN PHILIPPINE
DEVELOPMENT

Agrarian Reform Policy and Its Role in Philippine Development

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 The Comprehensive Agrarian Reform Program, more commonly known as
CARP, is an agrarian reform law of the Philippines whose legal basis is the Republic
Act No. 6657, otherwise known as the Comprehensive Agrarian Reform Law
(CARL). It is the redistribution of private and public agricultural lands to help the
beneficiaries survive as small independent farmers, regardless of the “tenurial”
arrangement. Its goals are to provide landowners equality in terms of income and
opportunities, empower landowner beneficiaries to have equitable land ownership,
enhance agricultural production and productivity, provide employment to more
agricultural workers, and put an end to conflicts regarding land ownership.

The agrarian reform is part of the long history of attempts at land reform in the
Philippines. The law was outlined by former President Corazon C. Aquino through
Presidential Proclamation 131 and Executive Order 229 on June 22, 1987, and it
was enacted by the 8th Congress of the Philippines and signed by Aquino on June 10,
1988. In 1998, which was the year that it was scheduled to be completed, Congress
enacted Republic Act No. 8532 to allocate additional funds for the program and
extend the automatic appropriation of ill-gotten wealth recovered by the Presidential
Commission on Good Governance (PCGG) for CARP until the year 2008.

An amendatory law, CARPER, or the Comprehensive Agrarian Reform

Program Extension with Reforms or the Republic Act. 9700 was passed. It
extended the deadline for distributing agricultural lands to the farmers for an
additional five years. This law also amends other provisions and regulations formerly
stated in the CARP. It was signed into law on August 7, 2009, and was set to be
accomplished by the year 2014.

Beneficiaries

Beneficiaries of CARPER are landless farmers, including agricultural lessees,

and tenants, as well as regular, seasonal, and other farm workers. In a certain
landholding, the qualified beneficiaries who are tenants and regular farmworkers will
receive 3 hectares each before distributing the remaining land to the other qualified
beneficiaries like seasonal farmworkers and other farmworkers (Section 22 of CARL).
The Department of Agrarian Reform (DAR) identifies and screens potential
beneficiaries and validates their qualifications. Beneficiaries must be at least 15 years
old, be a resident of the barangay where the landholding is located, and own no more
than 3 hectares of agricultural land.

The CARPER law has a bias for organized farmers to be beneficiaries because
Congress believes that the success rate of organized farmers is high and can make
their awarded lands productive.

Significant provisions

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 Gender-Sensitive Agrarian Reform – Section 1 of the CARPER law states that
"The State shall recognize and enforce, consistent with existing laws, the rights of
rural women to own and control land, taking into consideration the substantive
equality between men and women as qualified beneficiaries, to receive a just share
of the fruits thereof, and to be represented in an advisory or appropriate decision-
making bodies. These rights shall be independent of their male relatives and their
civil status." Rural women will have a representative in the highest policy-making
body of DAR – the Presidential Agrarian Reform Council (PARC).
 Budget – Section 21 amending Section 63 for CARL states that the budget
allocated for the 5-year extension is 150 Billion pesos which will be sourced from
three funds: Agrarian Reform Fund, General Appropriations Acts (GAA), and other
sources of funding like privatization of government asset, foreign donors, etc. This
budget is the largest per year in the history of CARP.
 Creation of a Congressional Oversight Committee – Section 26 of the
CARPER law created a Joint Congressional Oversight Committee to oversee and
monitor the implementation of the act, which will be composed of the Chairpersons
of the Committee on Agrarian Reform of both Houses of Congress, three
Members of the House of Representatives, and three Members of the Senate of the
Philippines, to be designated respectively by the Speaker of the House of
Representatives and the President of the Senate of the Philippines. The
chairpersons of the COCAR are the Chairpersons of the Committees on Agrarian
Reform of the House of Representatives and the Senate of the Philippines. The
term of the COCAR will end six months after the expiration of the extended period
of five years. The COCAR is provided with twenty-five million pesos
(P25,000,000.00) every year.
 CARPER as a Continuing Program – Section 30 of the CARPER law mandates
that “any case and/or proceeding involving the implementation of the provisions of
Republic Act No. 6657, as amended, which may remain pending on June 30, 2014,
shall be allowed to proceed to its finality and be executed even beyond such date".
Section 30 of CARPER law provides a way to legally continue the implementation of
pending CARP cases after the 5-year extension by filling the initiatory process of
CARP.
 Policies in Converting Agricultural Lands – Section 73 of the CARPER law:
"Any conversion by any landowner of his/her agricultural land into any non-
agricultural use with intent to avoid the application of this Act to his/her
landholdings and to dispossess his/her, bonafide tenant farmers." Failure to comply
will result in imprisonment of 6 to 12 years and/or a penalty of 200,000 pesos to 1
million pesos. The CARPER law prohibits any conversion of irrigated and irrigable
lands and mandates the National Irrigation Administration to identify these.
CARPER law also states that non-implementation of the conversion plan will result
in automatic coverage of the subject by CARP.

Comprehensive Agrarian Reform Program Extension with Reforms (CARPER)

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 Comprehensive Agrarian Reform Program Extension with Reforms,
known also as CARPER or CARPER, (Republic Act 9700) is the amendatory law
that extends the deadline for distributing agricultural lands to farmers for five years. It
also amends other provisions stated in CARP. In December 2008, the budget for CARP
expired and there remained 1.2 million hectares of agricultural land waiting to be
acquired and distributed to farmers. CARPER was signed into law on August 7, 2009, by
Gloria Macapagal Arroyo and was set to expire on June 30, 2014. However, the
program of distributing lands to farmer-beneficiaries continued even after June 2014.
Section 30 of RA 9700 or CARPER law states that cases on the matter that are still
pending “shall be allowed to proceed to its finality and be executed even beyond such
date.”

The DAR and the Department of Environment and Natural Resources

(DENR), but even the combined effort and resources of the two agencies have proved
incapable of fully achieving the goal of agrarian reform in the Philippines. The same
problems have plagued its implementation: the powerful landed elite and the
ineffectual bureaucracy of the Philippine government. Until these two challenges are
surmounted, genuine agrarian reform in the Philippines remains but a dream to Filipino
farmers who have been fighting for their right to landownership for centuries.

SUMMARY

The Comprehensive Agrarian Reform Program, more commonly known as

CARP, is an agrarian reform law of the Philippines whose legal basis is the Republic Act
No. 6657, otherwise known as the Comprehensive Agrarian Reform Law (CARL). It is
the redistribution of private and public agricultural lands to help the beneficiaries
survive as small independent farmers, regardless of the “tenurial” arrangement.

The legislative power conferred to President Corazon Aquino, under the

revolutionary government, could have empowered her to quickly implement a radical
agrarian reform program, which would be supported by the middle class and the
landed elite. The landed elite that enjoyed the harvest of capitalism would never allow
a genuine law to reap what they deemed was for them. This spelled the fate of
agrarian reform in the Philippines, with Congress perceived to have hastily drafted and
passed a weak law to circumvent the issue.

The agrarian issues continuously plague the country and the implementation of
a genuine agrarian reform program is still a dream for Filipino farmers. Administrations
after Aquino promised to facilitate and speed up actual land redistribution programs
but to no avail. The failure of the government to establish a genuine agrarian reform
program can be rooted in the fact that many government officials have a vested
interest. They do not want to redistribute land to farmers because they may have
connections with the landed elite.

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19 | Readings in the Phil. History (Finals)
Lesson 14: THE TAX SYSTEM AND THE PHILIPPINE DEVELOPMENT EXPERIENCE

The Tax System and the Philippine Development Experience

What is Taxation?

TAXATION is the inherent power of the sovereign exercised through the

legislature to impose burdens upon subjects and objects within its jurisdiction to raise
revenues to carry out the legitimate objects of government.

TAXATION is the power vested in the legislature to impose burdens or charges

upon persons and property to raise revenue for public purposes.

Evolution of Philippine Taxation

Taxation, as a government mechanism to raise funds, developed and evolved

through time, and in the context of the Philippines, we must understand that it came
with our colonial experience. Taxation is a reality that all citizens must contend with for
the primary reason that governments raise revenue from the people they govern to be
able to function fully. In exchange for the taxes that people pay, the government
promises to improve the citizens’ lives through good governance.

Taxation in Spanish Philippines

The Philippines may have had abundant natural resources even before the
encroachment of the Spaniards, but our ancestors were mainly involved in a
subsistence economy, and while the payment of tribute or taxes
(buhis/buwis/handug) or the obligation to provide labor services to the datus in
some early Filipino communities in the Philippines may resemble taxation.

The arrival of the Spaniards altered this subsistence system because they
imposed the payment of tributos (tributes) from the Filipinos, similar to what had
been practiced in all colonies in America. The difficulty faced by the Spaniards in
revenue collection through the tribute was the dispersed nature of the settlements,
which they solved by introducing the system of reduccion by creating pueblos, where
Filipinos were gathered and awarded plots of land to till. Later on, the settlements will
be handled by encomenderos who received rewards from the Spanish crown for their
services. Exempted from payment of tributos were the principals, alcaldes,
gobernadores, Cabezas de barangay, soldiers, members of the civil guard,
government officials, and vagrants.

Towards the end of the sixteenth century, the Manila-Acapulco trade was
established through the galleons. This improved the economy of the Philippines and
reinforced the control of the Spaniards all over the country. Tax collection was still very
poor and subsidy from Spain would be needed through the situado real delivered

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from the Mexican treasury to the Philippines through the galleons. This subsidy
stopped as Mexico became independent in 1820.

In 1884, the payment of tribute was put to a stop and was replaced by a poll
tax collected through a certificate of identification called the cedula personal. This is
required from every resident and must be carried while traveling. Unlike the tribute,
the payment of cedulas is by a person, not by family. The payment of the cedula is
progressive and according to income categories. This system, however, was a heavy
burden for the peasants and was easy for the wealthy. But because of this, revenue
collection greatly increased and became the main source of government income.

Two direct taxes were added in 1887 and imposed on urban income. Urbana is
a tax on the annual rental value of urban real estate and industria is a tax on salaries,
dividends, and profits. These taxes were universal and affected all kinds of economic
activity except agriculture, which was exempt to encourage growth. Indirect taxes such
as customs duties were imposed on exports and imports to further raise revenue.
There were no excise taxes collected by the Spaniards throughout the years of
colonialism.

The colonial government also gained income from monopolies, such as the
sale of stamped paper, and the manufacture and sale of liquor, cockpits, and opium.
Forced labor was a character of Spanish colonial taxation in the Philippines and was
required from the Filipinos. This changed later on, as polos and Servicios became
lighter and were organized at the municipal level. Labor provided was used in public
works, such as the building of roads and bridges. Males were required to provide labor
for 40 days a year (reduced to 15 days a year in 1884). They may opt-out by paying
the fallas of three pesos per annum, which was usually lost to corruption because it
was collected at the municipal level and was known as caidas or droppings.

Taxation in the Philippines during the Spanish colonial period was characterized
by the heavy burden placed on the Filipinos, and the corruption of the principals, or the
former datus and local elites who were co-opted by the Spaniards to subjugate and
control the natives on their behalf.

Taxation under the Americans

From 1898 to 1903, the Americans followed the Spanish system of taxation
with some modifications, noting that the system introduced by the Spaniards was
outdated and regressive. The military government suspended the contracts for the sale
of opium, lottery, and mint charges for the coinage of money. Later on, Urbana would
be replaced by a tax on real estate, which became known as the land tax. The land
tax was levied on both urban and rural estates. The problem with land tax was that
titling in the rural area was very disorderly: the appraising of land value was influenced
by political and familial factors and the introduction of a taxation system on
agricultural land faced objections from the landed elite. Tax evasion was prevalent,
especially among the elites.

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 The Internal Revenue Law of 1904 was passed as a reaction to the
problems of collecting land tax. It prescribed ten major sources of revenue: (1)
licensed taxes on firms dealing in alcoholic beverages and tobacco, (2) excise taxes on
alcoholic beverages and tobacco products, (3) taxes on banks and bankers, (4)
document stamp taxes, (5) the cedula, (6) taxes on insurance and insurance
companies, (7) taxes on forest products, (8) mining concessions, (9) taxes on
business and manufacturing, and (10) occupational licenses. In 1907, some provinces
were authorized to double the fee for the cedula to support the construction and
maintenance of roads. The Industria tax was levied on the business community and
became a highly complex system that assigned a certain tax to an industrial or
commercial activity according to its profitability.

In 1913, the Underwood-Simmons Tariff Act was passed, resulting in a

reduction in the revenue of the government as export taxes levied on sugar, tobacco,
hemp, and copra were lifted. New sources of taxes were introduced later on. In 1914,
an income tax was introduced; in 1919, an inheritance was created; and in 1932, a
national lottery was established to create more revenue for the government.

Taxation during the Commonwealth period

New measures and legislation were introduced to make the taxation system
appear more equitable during the Commonwealth. Income tax rates were increased in
1936, adding a surtax rate on individual net incomes over 10,000. Pesos. The income
tax rates of corporations were also increased. In 1937, the cedula tax was abolished,
which appeared to be a progressive move; but in 1940, a residence tax was imposed
on every citizen aged 18 years old and on every corporation.

In 1939, the Commonwealth government drafted the National Internal Revenue

Code, introducing major changes in the new tax system, as follows:

 The normal tax of three percent and the surtax on income were replaced by a
single tax at a progressive rate.
 Personal exemptions were reduced.
 Corporation income tax was slightly increased by introducing taxes on inherited
estates or gifts.
 The cumulative sales tax was replaced by a single turnover tax of 10% on luxuries.
 Taxes on liquors, cigarettes, forestry products, and mining were increased.
 Dividends were made taxable.

The introduced tax structure was an improvement of the earlier system introduced
by the Americans but remained inequitable. Finally, a common characteristic of
taxation during the American occupation in the Philippines was not, used to diversify
the economy or direct economic development as some sectors still carried a
disproportionate share of the tax burden.

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 As World War II reached the Philippine shores, economic activity was put to a stop
and the Philippines bowed to a new set of administrators, the Japanese. The Japanese
military administration in the Philippines during World War II immediately continued
the system of tax collection introduced during the Commonwealth but exempted the
articles belonging to the Japanese armed forces. Foreign trade fell and the main
sources of taxation came from amusements, manufactures, professions, and business
licenses. As the war raged, tax collection was a difficult task, and additional incomes of
the government were derived from the sales of the National Sweepstakes and the sale
of government bonds.

SUMMARY

Before the arrival of the Spaniards in the Philippines and the establishment of
formal communities, taxation was considered among the primary purposes of
leadership and governance. The datu or the local chieftain imposed tributes to his
subordinates in return for protection to be accorded by his men.

During the Spanish colonial period, the system of collecting taxes became
more institutionalized because the natives were regarded as conquered people and
were required to pay tributes to enrich the royal exchequer and the officers who
accomplished the conquest. Authority to collect taxes was vested in the Cabeza de
barangay. Tax rates were fixed or based on percentages to ensure that a certain potion
would go to the Spanish crown. This gave the Cabeza de Barangay power to charge
more than what was needed.

The Americans followed the Spanish system of taxation with some

modifications, they passed the Internal Revenue Law of 1904 as a reaction to the
problems of collecting land tax. In 1939, the Commonwealth government drafted the
National Internal Revenue Code, introducing major changes in the tax system.

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Lesson 15: THE TAX SYSTEM AND THE PHILIPPINE DEVELOPMENT EXPERIENCE

Fiscal Policy from 1946 to Present

The economic situation was so problematic that by 1949, there was a severe
lack of funds in many aspects of governance, such as the military and education
sectors. No efforts were made to improve tax collection and the U.S. advised the
adoption of direct taxation. The administration of President Manuel Roxas declined the
proposal because it did not want to alienate its allies in Congress.

The succeeding presidencies of Magsaysay, Garcia, and Macapagal promised

to study the tax structure and policy of the country (through the creation of a Tax
Commission in 1959 through Republic Act No. 2211) to make way for a more
robust and efficient tax collection scheme, post-war fiscal policy remained regressive,
characterized by the overburdening of the lowest classes while the landed elite who
held business interests were in Congress to ensure that taxes would not be levied to
them who belonged to the higher classes of society.

Indirect taxation still contributed to three-quarters of tax revenues and the

Omnibus Tax Law of 1969 did not increase the ratio of income tax to general tax
revenue. Collection of taxes remained poor; tax structure was still problematic; and
much of public funds were lost to corruption, which left the government incapable of
funding projects geared towards development.

Under the Marcos authoritarian regime, the tax system remained regressive.
During the latter part of Marcos’ years (1981-1985), the tax system was still heavily
dependent on indirect taxes, which made up 70% of the total tax collection. The tax
system also remained unresponsive. Taxes grew at an average annual rate of 15%
and generated a low tax yield.

As Corazon Aquino took the helm of the government after the EDZA Revolution,
she reformed the tax system through the 1986 Tax Reform Program. The aim was to
improve the responsiveness of the tax system, promote equity by ensuring that
similarly situated individuals and firms bear the same tax burden, promote growth by
withdrawing or modifying taxes that reduce incentives to work or produce, and
improve tax administration by simplifying the tax system and promote tax compliance.

A major reform in the tax system introduced under the term of Aquino was the
introduction of the value-added tax (VAT), with the following features:

1. Uniform rate of 10% on the sale of domestic and imported goods and services and
zero percent on exports and foreign-currency-denominated sales;
2. Ten (10) percent instead of varied rates applicable to fixed taxes, advance sales
tax, tax on the original sale, subsequent sale tax;
3. Two percent tax on entities with annual sales or receipts of less than 5,200,000;
4. Adoption of the tax credit method of calculating tax by subtracting tax on inputs
from tax on gross sales;

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5. Exemption of the sale of basic commodities such as agriculture and marine food
products in their original state, price-regulated petroleum products, and fertilizers;
6. An additional 20% tax on non-essential articles such as jewelry, perfumes, toilet
water, yachts, and other vessels for pleasure and sports.

VAT law was signed in 1986 and put into effect in 1988. While it was a reliable
source of revenue for the government, new tax laws would reduce its reliability as
legislated exemptions grew.

The Ramos administration ventured into its tax reform program in 1997
through the Comprehensive Tax Reform Program, which was implemented to (1)
make the tax system broad-based, simple, and with reasonable tax rates; (2) minimize
tax avoidance allowed by existing flaws, and loopholes in the system; (3) encourage
payments by increasing tax exemptions levels, lowering the highest tax rates, and
simplifying procedure; and rationalize the grant of tax incentives.

The VAT base was also broadened in 1997 to include services, through R. A.
7716. The features of the improved VAT law were as follows:

1. Restored the VAT exemptions for all cooperatives provided that the share capital of
each member does not exceed 515,000 pesos.
2. Expanded the coverage of the term “simple processes” by including broiling and
roasting, effectively narrowing the tax base for food products.
3. Expanded the coverage of the term “original state” by including molasses.
4. Exempted from the VAT are the following:
 Importation of meat
 Sale or importation of coal and natural gas in whatever form or state
 Educational services rendered by private educational institutions duly
accredited by CHED
 House and lot and other residential dwellings valued at 51 million and below,
subject to adjustment using the Consumer Price Index.
 Lease of residential units with monthly rental per unit of not more than 58,000,
subject to adjustment using CPI
 Sale, importation, printing, or publication of books and any newspaper.

The succeeding term of President Joseph Estrada in 1998 was too short to
constitute any change in the tax system. President Gloria Macapagal-Arroyo undertook
increased government spending without adjusting tax collections. This resulted in a
large deficit from 2002 to 2004. The government had to look for additional sources of
revenue, and in 2005, the Expanded Value–Added Tax (EVAT) was signed into law
as a Republic Act. 9337. This expanded the VAT base, subjecting to VAT energy
products such as coal and petroleum products and electricity generation, transmission,
and distribution. Selected professional services were also taxed. In February 2006, the
VAT tax rate also increased from 10% to 12%.

As President Benigno Aquino III succeeded President Arroyo in 2010, he

promised that no new taxes would be imposed and additional revenue would have to
come from adjusting existing taxes. The administration ventured into the adjustment of
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excise tax on liquor and cigarettes or the Sin Tax Reform, motivations for which were
primarily fiscal, public health, and social order-related considerations. Republic Act.
10351 was passed, and government revenues from alcohol and tobacco excise taxes
increased.

The Sin Tax Reform was an exemplar of how tax reform could impact social
services as it allowed for the increase of the Department of Health budget and free
health insurance premiums for the poor people enrolled in Phil Health.

The administration of President Rodrigo Duterte promised tax reform,

particularly in income taxes as it vowed to lower income tax rates shouldered by
working Filipinos. The proposed tax reform also seeks to limit VAT exemptions and
increase excise taxes on petroleum products and automobiles. It is hoped that reforms
in the country’s tax policy will result in the much-desired economic development that
will be felt even by the lowest classes in society.

At present, Philippine tax laws are based on the National Internal Revenue
Code, as revised with the passage of the Tax Reform Act of 1997 and the Tax
Reform for Acceleration and Inclusion (TRAIN) Law in 2017.

According to De Leon (2009), taxes are categorized under six classes:

1. As to the subject matter:

a) Poll, personal, or capitation tax – one imposed on residents
b) Property tax – imposed on property
c) Excise tax – imposed on a privilege or right

2. As to the purpose:
a) Revenue – to raise money for the government
b) Regulatory – to regulate an act or practice

3. As to the scope:
a) Local/Municipal – based on a certain locality
b) National – National

4. As to the determination of the amount of tax to be paid:

a) Ad valorem Tax – based on the value of the object taxed determined by the appraiser
b) Specific tax – based on weight and measurement

5. As to who bears the burden:

a) Direct tax – imposed on a person directly involved
b) Indirect tax – forms part of the purchase price of the commodity and is passed on to
consumers

6. As to the graduation or rate:

a) Proportional tax – based on a fixed percentage
b) Progressive tax – based on certain tax bases
c) Regressive tax – the tax rate decreases as the base increases

At present, it is clear that the TRAIN Law brought about significant changes in
Philippine taxation. These changes include the reclassification of personal income tax

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rates, estate tax, donor’s tax, value-added tax, documentary stamp tax, and the excise
tax on automobiles, petroleum products, sweetened beverages, cosmetic procedures,
coal, mining, and tobacco. The reduction in personal income tax was seen as financial
empowerment for the public because it signified an increase in net earnings and
purchasing power. However, the increase in taxes on petroleum products and
sweetened beverages was seen to offset the perceived tax reduction. According to the
government, the revised tax rates were necessary to sustain the expenses of the
government in its golden age of infrastructure campaign.

BASIC PRINCIPLES OF TAXATION

NATURE:

1. It is inherent in sovereignty - it is essential to the existence of every government.

2. It is legislative in character - the power to tax is pecuniary and exclusively vested in
Congress.
3. It is subject to limitations - inherent and constitutional.

CHARACTERISTICS:

1. It is an enforced contribution - tax is not voluntary and its imposition is in no way

dependent upon the will or assent of the person being taxed.
2. It is proportionate in character - the share of the taxpayer on the public burden is
essentially based on one's ability to pay.
3. It is levied by the law-making body of the state - the power to tax is vested unto the
Congress i.e. the House of Representatives (from which the tax bill is introduced) and the
Senate. The Congress determines who to tax, what to tax, and how the tax shall be
collected. Take note that they are NOT involved in the collection thereof.
4. It is levied for public purposes - taxes are spent to support the government i.e. they are
not supposed to be used for private purposes.
5. It is generally payable in money - the government, in the exercise of its civil remedy in
collecting the tax due may, by distraint of personal property or by levy of real property, take
the same to satisfy the tax liability if the taxpayer has no money
6. It is levied on persons and property by the State which has jurisdiction.

PRINCIPLES OF SOUND TAX SYSTEM

1. Fiscal Adequacy - the source of revenue should be sufficient to meet the demands of public
expenditure.
2. Theoretical Justice - the burden should be in proportion to the taxpayer's ability to pay.
3. Administrative Feasibility - it should be capable of being enforced; not burdensome; and
convenient as to time and manner of payment.

LIMITATIONS

Inherent Limitations - (by its nature)

1. Public purpose - for general welfare.

2. Non-delegability of legislative taxing power - Congress cannot delegate the "power
to tax" to others.
3. Exemption of Government Agencies/Instrumentalities exercising essential governmental
function.

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 4. International comity - the property of a foreign state or government may not be taxed
by another.
5. Situs or territoriality - As a rule, the taxing power cannot go beyond the territorial
limit of the taxing authority. Situs of taxation is the State or country that has jurisdiction
to tax a person, property, or interest.

Constitutional Limitations -

1. Due process and equal protection clause

2. Freedom of religious profession and worship
3. Non-impairment of contracts
4. No imprisonment for non-payment of tax
5. Revenue, appropriation, and tariff bills to originate from the House of Representatives
6. Uniformity and equality
7. Exemption of property actually, directly and exclusively used for religious, charitable,
and educational purposes (Section 30 of the Tax Code)

SUMMARY

In the last decades, the Philippines has witnessed major episodes of tax policy
reforms, first in 1986, 1997, and 2017. The 1986 Tax Reform Package (TxRP) was
designed to promote a fair, efficient, and simple tax system. Before 1986, the income
tax system had two tax schedules for (i) compensation and income; and (ii) business
and professional income. Philippine tax laws are based on the National Internal
Revenue Code, as revised with the passage of the Tax Reform Act of 1997 and the Tax
Reform for Acceleration and Inclusion (TRAIN) Law in 2017.

The power of taxation is defined as the state’s inherent power to impose and
collect revenue for the government and its recognized objectives. Taxation is the
lifeblood of the government, without which no government can succeed. The TRAIN
Law brought about significant changes in Philippine taxation. The reduction in personal
income tax was seen as financial empowerment for the public because it signified an
increase in net earnings and purchasing power. The revised tax rates were necessary
to sustain the expenses of the government in its golden age of infrastructure
campaign.

28 | Readings in the Phil. History (Finals)

Lesson 16: HISTORICAL RESEARCH

Historical research or historiography is an attempt to systematically recapture the

complex nuances, people, meanings, events, and even ideas of the past that have
influenced and shaped the present. Historical research relies on a wide variety of
sources, both primary & secondary including unpublished material. Historical research
may be done online or through libraries and archives.

Doing Historical Research Online

Cyberspace is a great resource for research if you know how to use it properly.
Remember that just because the information is available does not mean you should
just get it and use it right away -appropriating something, such as an idea, as yours is
considered plagiarism, which is one of the worst crimes in the academe. Treat anything
you find online as a source and use the same historical methods you have learned to
analyze the data you get online.

A simple skill that will get you far in doing historical research online is knowing
where to look and how to look. Search engine websites such as Yahoo!
(www.yahoo.com) or Google (www.google.com) could lead you to a lot of sources with
the right search strings. A search string is a combination of words that you use to
come up with relevant results and lead you to what you are looking for. The more
refined your search string is, the more definite and refined the results will be.

Google also provides its customized platform for scholarly research, called
Google Scholar (www.scholar.google.com). You may use it to find electronic journal
articles, materials from institutional repositories, and book chapters from many
different sources. It could be a good starting point in building your research by
providing you with an overview of existing published materials for your topic. Google
Books (www.books.google.com) also provides sources for scanned books, where you
may be able to read some chapters for free.

Wikipedia is the biggest open-source encyclopedia in the whole of

cyberspace. In 2017, it had 40 Million articles in 293 languages. Being an open-source
encyclopedia, anyone could contribute or edit articles on the site, which makes some
of the information on the site unreliable. When you read from Wikipedia, look at the
linked citations in the articles, which could lead you to a source you may use for your
research. Use Wikipedia to gain a general overview of what you need to know so that
you may be guided in looking for credible and reliable sources that you need for your
research.

Project Gutenberg (www.guternberg.org) is the oldest digital library in the

world, founded in 1971. It has more than 50,000 items in its collection, which include
many works concerning the Philippines, such as the Doctrina Cristiana (the first
published book in the Philippines), and the published travelogues of foreigners who
visited the Philippines. Another online archive you may use is Internet Archive

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(www.archive.org), an online library that originally sought to archive web history, but
grew later on to provide digital versions of other works. The archive contains 279
billion web pages, 11 million books, and texts, four million audio recordings, three
million videos, one million images, and 100,000 software programs.

Philippine government websites (www.gov.ph) are starting to be enriched

with sources that may be used for historical research, especially on laws and other
government issuances that may be useful when doing topics of a more contemporary
period.

Doing Historical Research in Libraries and Archives

Research in libraries and archives is necessary for the study of history as these
are repositories of primary and secondary sources that allow us to create narratives of
the past through accepted methods of historical scholarship. Students of history are
usually expected to write historical essays and/or historical research papers, and this
entails the collection of data through primary sources. There are available primary
sources on Philippine history online, however, much remains to be digitized and made
accessible to the public. Libraries and archives still provide more variety of sources in
different formats such as books, journal articles, newspapers, magazines, photographs,
and even audio and video recordings.

Nowadays, libraries have forgone the tedious and antiquated card cataloging
system and have been using the digital version to catalog their holding, called the
Online Public Access Catalog (OPAC), sometimes simply the Library Catalog. In this
system, instead of going through each entry on physical index cards, a simple search
will yield the holdings of the library related to what you are searching for. Searching by
subject will give you a list of sources, primary and secondary, to aid you in creating a
preliminary biography that you may later on access physically in the holding of the
library.

The catalog lists all kinds of materials available based on the subject used in
the search. These could be books, journals, maps, and other materials that fit what you
might be looking for. Do not limit yourself to using books and other published materials
when you may be able to utilize other forms of sources. Materials that may be too old
to be physically handled may also be available in digital form or microfilm.

The National Library of the Philippines in Ermita, Manila provides a rich

treasure trove of materials for the student-researcher interested in Philippine history,
especially in their Filipiniana section. It has a valuable Rizaliana collection, several sets
of Blair and Robertson’s The Philippine Islands, 1493-1898, rare Filipiniana books,
Philippine Presidential Papers, and materials that are accessible to the public,
especially to students.

The National Archives of the Philippines, also in Manila, is an agency of

the government mandated to collect, store, preserve, and make available records of

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the government and other primary sources about the history and development of the
Philippines. Most of the materials here, especially for the years of Spanish colonialism,
are in their original language and may not be accessible to college students. But other
materials may be useful, and it would not hurt to ask for assistance from the staff in
the archives.

The libraries at the University of the Philippines in Diliman, Quezon City

have holdings that could also be useful in research. Other university libraries are also
accessible to the public. Private libraries and institutions also have archives that may
be used for research. Your city or town may have its local archives, museum, or public
library where you may access primary sources and other materials for your research.

Doing Life Histories and Biographical Research

Studying history is always focused on the history of nations and different

collectives. Studying the life of an individual is often incidental to a greater event that
has been significant to the life of a larger unit that he or she happened to contribute to.
Life history is an oft-neglected subdiscipline of history because it is seen as trivial to
larger narratives of nations, societies, and civilizations. However, students of history
should realize that the individual is a significant contributor to various historical
breakthroughs across periods. Individuals make up societies and individual actions can
cause large-scale social change. Individual influence can span centuries and
generations. Individuals can also influence large spaces and many places.

The writing of life history should not be limited to great individuals like heroes,
prophets, or world leaders. Ordinary individuals should also be able to locate
themselves in the pages of history. One should see himself as a part of a larger history
and not as a separate and remote entity unaffected by what is happening around him.
Doing life histories should be accompanied by locating the life of the individual in the
larger social life.

People’s interest in history can be perked up once they realize that their lives
can be plotted alongside the trajectory of the history of a larger nation, society, or
even the local community. There is, after all, a mutual constitution between history and
biography. However, doing a life history is not an easy task. The researcher should be
able to identify different factors that affect the life of the person he is trying to study.
Individuals are distinct, unique, and dynamic. Doing a life history of an individual will
also lead to questions about his family and genealogy. Indeed, the family is an
important aspect of an individual. It determines the person’s socioeconomic status,
religious beliefs, character, interests, and values.

Institutions, where the individual belonged should also be looked at in studying

his life history. If the family and the community where he belonged will give us clues
about his early life, the latter stages of his life can be understood with certain activities
and learning that he had as he affiliated with different institutions like schools,

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organizations, fraternities, church, and interest groups. Other aspects that may be
studied to come up with a deeper life history are sector, ethnic group, and culture.

Understanding these seemingly mundane aspects of an individual’s life would

provide historians insightful information that will allow them, not just to simply state
facts about the individual but also to make sense of these facts and establish
connections about different aspects of the individual’s life to understand the person
that he has become.

SUMMARY

Historical research is the systematic collection and evaluation of data to

describe, explain, and understand actions or events that occurred sometime in the
past. Historical research relies on a wide variety of sources, both primary & secondary
including unpublished material. The internet has become the primary means by which
anyone can find any information that they need. Cyberspace is a great resource for
research. Research in libraries and archives is necessary as these are repositories of
primary and secondary sources that allow us to create narratives of the past through
accepted methods of historical scholarship. Libraries and archives provide a variety of
sources in different formats such as books, journal articles, newspapers, magazines,
photographs, and even audio and video recordings.

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Lesson 17: LOCAL AND ORAL HISTORY, MUSEUMS, AND HISTORICAL SHRINES,
ETC.

Local and Oral History

Local history is the study of the history of a particular community or a smaller

unit of geography. Local historians study the history of local institutions like churches.
They also study the local economies, local heroes, and local events. Local history, thus,
is also a broad and dynamic field of inquiry that aims to have an in-depth
understanding of a certain locale.

Studying local history can provide new and alternative interpretations of the
different aspects of a nation’s history. Local history also facilitates a historical narrative
emanating from the people. Historians call this the history from below. Ultimately,
studying local history shall provide new provisions and perspectives on the already
established national history. What used to be a generalizing narrative of the nation
would start to recognize certain nuances and uniqueness in the experience of people
coming from different localities in the nation. Thus, local history is not just aimed at
opposing the discourse in the national histories but is also a tool for enriching these
national narratives.

Doing local history, however, is not an easy task. Despite the seemingly
smaller scope of the study, historians are often faced with challenges in locating
sources for local and specific objects of study. For example, it is much easier to study
the life of national heroes than that of a local hero. Sources abound on subjects of
national importance but tend to be scarce on local subjects. Nevertheless, this
limitation should encourage historians to innovate and recreate local historical
methodology. One important historical methodology of local history is oral history.

Oral history is an important amid scarcity in written sources, historical

documents, and other material evidence. This method uses oral accounts of historical
subjects, witnesses, members of the communities, and the like. Oral history primarily
relies on memory. The subject or the informant will recount his experience to the
researcher as he remembers it. In other instances, the informant will relay what he
learned from his ancestors or older members of the community to the historian. This
nature and definition of oral history caused positivist historians or those who subscribe
to the belief that history should be primarily based on a written document to criticize
the methods of oral history. Memory is seen as something faulty and inaccurate. At
best, positivist historians see oral accounts as a mere supplement to the history
written from written documents.

One cannot discount the importance of oral history in writing the history of
underprivileged sectors and communities like the urban poor or indigenous peoples.
These groups are usually left out of records. They were undocumented because of their
status. In these instances, it is the task of historians to search for alternative methods
that will capture the experience and collective pasts of these communities. Oral history
plays this role.

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 Local and oral history are important endeavors in the development and
enrichment of the discipline of history. These efforts fill the gaps in the discipline by
highlighting alternative areas of study and methodology toward a more holistic,
inclusive, and progressive study of our past.

Interacting with History through Historical Shrines and Museums

Research is a valuable tool to learn more about the experiences of the nation
and our history, there exist venues where we can experience history, and these are
through historical shrines and museums. These venues for living history provide us
with a certain level of authority and trustworthiness that could impact the way we view
the past. Through interacting with artifacts such as a World War II rifle or the clothes of
a Filipino hero, we can better imagine the past beyond the mere letters and words we
read and painstakingly memorize. These tangible objects are reconstructions of the
past; experiencing these artifacts directly is the next best thing to being there when a
particular event happened or when a historical personality lived. These firsthand
experiences make historical events more real for us, and research shows that learning
by experiencing aids with retention of the learning later in life.

Historical shrines and museums serve as portals to the past. But one must
also take note that visiting a museum entails preparation. Upon arriving at the
historical shrine or museum, one thing that you can do is look for the historical marker.
These markers put up by the National Historical Commission of the Philippines
(NHCP formerly National Historical Institute or NHI) provide the basic details on
what makes a certain site historical. These markers ensure that the site where it is
located is true and of historical and cultural value to the nation.

Shrines and museums are a lot more interactive now, aided by the available
technology. Take the chance and participate in these interactive opportunities to
experience history firsthand. Watch the videos, listen to the sounds, and enjoy the
experience. This is also a great chance to analyze the artifacts since artifacts are also
texts that are open for reading, interpretation, criticism, and evaluation.

Filipino Cultural Heritage

Cultural heritage is central to protecting our sense of who we are. It gives us

an irrefutable connection to the past – to certain social values, beliefs, customs, and
traditions, that allows us to identify ourselves with others and deepen our sense of
unity, belonging, and national pride.

The World Heritage List includes five Philippines properties: Tubbataha Reef
National Marine Park, the Rice Terraces of the Philippine Cordilleras, the Historic Town
of Vigan, the Puerto Princesa Subterranean River National Park, and the Baroque
Churches of the Philippines – Santo Tomàs de Villanueva in Miag-ao, Iloilo; San Agustin

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in Paoay, Ilocos Norte; Nuestra Señora de la Asunción in Santa Maria, Ilocos Sur; and
San Agustin in Intramuros, Manila.

These World Heritage properties relate to a chapter of the Filipino story. They
confirm the abundance of nature in the country and illustrate how Filipino creativity
blossomed into a unique national architectural style. Philippine cultural landscapes in
the Cordilleras demonstrate the resourcefulness of man in adapting to nature and
establishing a sustainable method of coexistence.

Puerto Princesa Subterranean River — National Park, Palawan

Puerto Princesa Subterranean River National Park lies in the Saint Paul
Mountain Range, 81 kilometers from the center of Puerto Princesa City, but is still
within the city boundaries. The Park is a natural wonder. Its geological features are
unique and the Subterranean River is said to be among the longest in the world
measuring up to 8.2 kilometers.

Banaue Rice Terraces — Ifugao Province, Cordillera

Among the world heritage sites in the Philippines, the Rice Terraces of the
Philippines Cordilleras have such a powerful presence that makes them one of the
most outstanding places in the country. Lying high in the Cordillera mountain range,
their setting cannot be replicated anywhere in the lowland tropical landscape of the
Philippines – or even anywhere in the world, for that matter.

Historic City of Vigan — Vigan, Ilocos Sur

During the height of the Spanish colonial era in the 18th and 19th centuries,
Vigan or Ciudad Fernandina de Vigan was the third most important city after Manila
and Cebu. It was the center of Spanish colonial power in northern Luzon. The range of
structures along the plazas and streets reveals the story of the town. Large and
imposing buildings evoke political or religious power. Grand homes speak of wealth,
while others speak of more modest means. The architectural ensemble shows that
Vigan was the political, economic, religious, and artistic center of the region. The town
is a living testament to the Spanish colonial era, a place that exerts a strong cultural
influence on the modern Philippine nation.

Church of San Agustin — Paoay, Ilocos Norte

The San Agustin Church in Paoay began its construction in 1604 and was finally
completed in 1710. This is one of the most outstanding "earthquake baroque"
structures in the Philippines where the primary concern was to design the church for
earthquake protection. The coral-stone bell tower, standing at some distance from the
church for earthquake protection, was finished in the second half of the 18th century.

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Philippine bell towers were constructed at a distance from the main church structure to
avoid falling on the church during earthquakes.

The Tubbataha Natural Park also known as Tubbataha Reefs Natural Park
(Filipino: Bahurang Tubbataha)

A protected area of the Philippines located in the middle of the Sulu Sea. The
marine and bird sanctuary consists of two huge atolls (named the North Atoll and
South Atoll) and the smaller Jessie Beazley Reef covering a total area of 97,030
hectares (239,800 acres; 374.6 sq mi). It is located 150 kilometers (93 mi) southeast of
Puerto Princesa City, the capital of Palawan province. The uninhabited islands and reefs
are part of the island municipality of Cagayancillo, Palawan, located roughly 130
kilometers (81 mi) to the northeast of the reef.

SUMMARY

The study of local history provides the foundations and the substance of true
national history. It is more than the study of towns, provinces, and regions of the
Philippines and the people who live there. It provides us with the documentation and
analysis of the broad processes that are important to the life of the people. Local
history enriches our understanding of our national history.

Oral history provides a fuller, more accurate picture of the past by augmenting
the information provided by public records, statistical data, photographs, maps, letters,
diaries, and other historical materials. Eyewitnesses to events contribute various
viewpoints and perspectives that fill in the gaps in documented history, sometimes
correcting or even contradicting the written record. Interviewers ask questions left out
of other records and interview people whose stories have been untold or forgotten. At
times, an interview may serve as the only source of information available about a
certain place, event, or person.

Historical shrines and museums serve as portals to the past. Cultural heritage
is central to protecting our sense of who we are. It gives us an irrefutable connection to
the past – to certain social values, beliefs, customs, and traditions that allow us to
identify ourselves with others and deepen our sense of unity, belonging, and national
pride.

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Additional reviewer from quizzes

1. Biak-na-Bato Constitution – The provisionary constitution of the Philippine

Republic during the Philippine Revolution.
2. Preamble – The introductory parts of the Constitution.
3. Malolos Constitution – We, the Representatives of the Filipino People, lawfully
convened to established justice…
4. Commonwealth Constitution – The Filipino people, imploring the aid of Divine
Providence, in order to establish a government that shall embody their ideals,
conserve and develop the patrimony…
5. Biak-na-Bato Constitution – The separation of the Philippines from the Spanish
monarchy and their formation into an independent state with its own
government…
6. Philippine Bill of 1902 – The first organic law of the Philippine Islands provided
for the creation of a popularity elected Philippine Assembly.
7. Tydings- McDuffie Act – The law passed by the US Congress that provided
authority and defined mechanisms for the establishment of a formal constitution
by a constitutional convention.
8. Constitution – The fundamental law of the land.
9. Senate and House of Rep. – The legislative Power shall be vested in the
Congress of the Philippines, consisting of ______.
10. Legislative Power – The power of propose, enact, amend, and repeal laws.
11. Judge of a lower court – Not a qualification of a senator.
12. 250,000 inhabitants – The population requirement before a city or province shall
have one representative.
13. Second Monday of May – The regular election for a Congress of the Philippines.
14. 2/3 votes – The vote required before the congress may declare the existence of
the state of war.
15. Veto Power – It is the president’s power to approve proposed laws passed by
Congress.
16. President of the Republic – has executive power.
17. Executive Power – It is the power to enforce and administer laws.
18. 6 years – The term of the Office of the President under the 1987 Constitution.
19. Second Monday of May – The regular election of the President and the Vice-
President.
20. Supreme Court – The sole judge of all contests relating to election and
qualification of the President and Vice-President.
21. 60 days – The president may declare martial law for a period not exceeding ____.
22. Public Safety, Rebellion, & Invasion – Martial Law may be declared on these
grounds.
23. Supreme Court – has judicial power.
24. Judicial Power – It is the power of the Supreme Court to interpret the
Constitution.
25. Judicial and Bar Council – A council whose principal function is to recommend
appointees to the Judiciary.

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26. 70 years old – Members of the Supreme Court shall hold the office until they
reach the age of.
27. Commission on Elections, Commission of Audit, Civil Service Commission –
Independent Constitutional Commissions.
28. Promulgate auditing rules, settle government accounts, audit all forms of
government expenditures – Powers of the Commission on Audit.
29. President, Vice-President, Justices of the Supreme Court, Constitutional
Commissions, & Ombudsman – Impeachable officials
30. House of Representatives – It shall have the exclusive power to initiate all cases
of impeachment.
31. Senate – It shall have the power to try and decide all cases of impeachment.
32. Sandiganbayan – The present Anti-Graft court.
33. Ombudsman – Tasked to entertain complaints addressed to him against eering
public officers.
34. Plebiscite – All revisions or amendments to the Constitution proposed by any of
the methods shall only be valid when ratified by the majority through:
35. Rule of Law – Constitutional Principle that is meant no man in the country, not
even the government, is above the law.
36. Amendment – Isolated or piecemeal change in the Constitution.
37. 12% of the total no. of registered voters – Amendments to the Constitution
may be proposed by the people upon the petition of at least:
38. 2/3 votes – The required vote before a Congress may call a Constitutional
Convention.
39. Constituent Assembly – The 1987 Constitutional provision allows the election of
delegates tasked to draft amendments to the Constitution through this method.
40. Constituent Assembly, Constitutional Convention, People’s Initiative –
Methods provided by the 1987 Constitution for the introduction of constitutional
amendments.
41. Corazon Aquino – Phil. Pres. who signed the Comprehensive Agrarian Reform
Program (CARP) into law.
42. Improve agricultural productivity – Primary objective of agrarian reform in the
Phil.
43. Department of Agrarian Reform (DAR) – Government agency responsible for
implementing the agrarian reform program in the Philippines.
44. Land Distribution – Term used to describe the redistribution of agricultural lands
to landless farmers.
45. Agricultural Land Reform Code of 1963 - agrarian reform law introduced the
concept of land tenure security for farmers.
46. Land Financing – Role of the Land Bank of the Philippines in agrarian reform.
47. Comprehensive Agrarian Reform Program (CARP) – agrarian reform law
introduced the concept of voluntary land transfer.
48. Accelerate land distribution – Primary goal of CARPER.
49. Crop production – agriculture sector prioritized under the CARPER.
50. Pueblo Agriculture – Refers to a system in which rural communities were
organized and given land to cultivate, often dispersed and scattered in nature.
51. 1987 Constitution – Constitution that introduced the provision of agrarian reform.

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52. 3 Hectares – Hectares of land granted to eligible beneficiaries under CARP.
53. June 30, 2014 - CARP’s final year of awarding land to landless farmers under R.A.
9700
54. Sakdalista – A peasant rebellion in Central Luzon that aimed to put an end to
farmer militancy.
55. Landless Farmer, at least 15 years old, Rural women, agricultural
graduates – Qualified as a CAPR Beneficiary.
56. Manuel Quezon – initiated the form agrarian reform program in the Philippines.
57. Repartamentos – Refers to lands given to the Spanish military as a reward for
their service.
58. R.A. 34 – Enacted the establishment of a 70-30 split between tenant and landlord.
59. To provide land tenure security – primary objective of the Agricultural Land
Reform Code of 1963.
60. Land Settlement Development Corporation (LASEDECO)
61. National Rice and Corn Corporation (NARIC)
62. Comprehensive Agrarian Reform Law (CARL)
63. Congressional Oversight Committee on Agrarian Reform (COCAR)
64. Presidential Agrarian Reform Council (PARC)
65. 1914 – First income tax law implemented in the Philippines.
66. To increase government revenue – Primary objective of the Tax Reform Act of
1997
67. Rodrigo Duterte - Signed the Tax Reform for Acceleration and Inclusion (TRAIN)
law in 2017.
68. Customs Duty – Term used to describe the tax imposed on imported goods in the
Philippines.
69. Bureau of Internal Revenue (BIR) – Government agency responsible for the
collection of taxes in the Philippines.
70. Value-added Tax (VAT) – Term used to describe the tax imposed on the sale of
goods and services in the Philippines.
71. Gloria Macapagal-Arroyo – Implemented the Expanded Value Added Tax (EVAT)
in the Philippines.
72. Excise Tax – Term used to describe the tax imposed on the production or sale of
specific goods or services.
73. Fidel Ramos – implemented the Tax Reform Act of 1997.
74. Real Property Tax – Example of Local Tax
75. Percentage Tax – Example of Indirect Tax
76. Value-added Tax – Example of Indirect Tax
77. Theoretical Justice – Principle that demands that tax should be just, reasonable,
and fair.
78. Income Tax – Example of National Tax
79. Privilege Tax – Kind of tax for motor vehicle tax
80. Falla – Payment for the exemption from the forced labor during the Spanish
Regime.
81. Power of Taxation – Sovereign’s inherent power to impose burdens on subjects
and objects under its jurisdiction to raise revenue.

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82. Power of Eminent Domain – State’s authority to take private property for public
use in exchange for compensation.
83. Urbana - Kind of tax levied on the annual rental value of urban real estate.
84. Specific Tax – Tax of a fixed amount is imposed by the head or number, or by
some standard of weight or measurement.
85. Cedula Personal – A poll tax collected through a certificate of identification.
86. Income Tax on Individuals – tax that applies the concept of progressivity.
87. Fiscal Adequacy, Theoretical Justice, Administrative Feasibility – Principle
of sound tax system.
88. 1521 – First tax system implemented in the Philippines.

40 | Readings in the Phil. History (Finals)