Title: Evolution of the Philippine Constitution

Introduction:
The identity of a Filipino lies on knowing the history of the Philippines. Part of
the topics needed in knowing this identity is the evolution of the Philippine
Constitution. Its importance can be seen in the thought that a government can be
properly administered with the existence of a properly defined constitution. Hence,
the study of its evolution.
Learning Outcomes:
At the end of the topic, you are expected to:
1. trace the evolution of the Philippine Constitution throughout the country’s
history; and
2. discuss the distinct features of the different constitutions of the Philippines.
Learning Content:
The 1897 Biak-na-Bato Constitution
On March 22, 1897 at San Francisco de Malabon, Cavite where, the
first presidential and vice-presidential elections in Philippine history were held,
although the election was only among the Katipuneros and not the general population.
On November 1, 1897 at Biak-na-Bato in the town of San Miguel de
Mayumo in Bulacan, the Republic of Biak-na-Bato was established. The
Biak-na-Bato had a constitution drafted by Isabelo Artacho and Felix Ferrer.
This Constitution was patterned or copied after the Cuban Constitution
immediately after the transfer of government from Cavite to Bulacan.This
Constitution was known as the “Constitucion Provisional de la Republica de
Filipinas” (Provisional Constitution of the Philippines). It was originally written in
and promulgated in the Spanish and Tagalog language.Filipino revolutionaries
adopted this Constitution to cater the needs of the present time. Hence, it did not last
long.
The 1899 Malolos Constitution (1899-1901)
On January 20, 1899 at Barasoain Church in Malolos, Bulacan,
Malolos Congress proclaimed, enacted and ratified “Constitucion politica” ( Political
Constitution). This document was written in Spanish.
The Malolos Constitution was the first republican constitution in
Asia written by People’s Representative.
a. It declared that sovereignty resides exclusively in the people.
b. It stated basic civil rights.
c. It separated the church and state.
d. It called for a creation of an Assembly of Representatives to act as the
legislative body.
 e. It called for a parliamentary republic as the form of government. The
president was elected for a term of four (4) years by a majority of the
assembly.
Find a copy of the original document at this site:
https:/ / en.wikisource.org/wiki/Constitution_ of_ the_ Philippines_(1899)
The 1935 Constitution (1935-1943, 1945-1973)
The 1935 Constitution was written in 1934, approved and adopted by
the Commonwealth of the Philippines and later used by the Third Republic. It was
written with an eye to meeting the approval of the United States Government as well,
so as to ensure that U.S. would live up to its promise to grant the Philippines
independence and not have a premise to hold onto its possession on the grounds that it
was too politically immature and hence unready for full, real independence.
The original 1935 Constitution provided for unicameral National
Assembly and the President was elected to a six-year term without re-election. It was
amended in 1940 to have a bicameral Congress composed of a Senate and House of
Representatives, as well the creation of an independent electoral commission. The
Constitution now granted the President a four-year term with a maximum of two
consecutive terms in office.
This is considered to be a preparatory step in granting complete and
absolute independence of the Philippine in July 4, 1946.
The 1973 Constitution (1973-1986)
The 1973 Constitution, promulgated after Marcos’ declaration of
martial law, was supposed to introduce a parliamentary-style government. Legislative
power was vested in a unicameral national assembly whose members were elected for
six-years terms. The President was ideally elected as the symbolic and purely
ceremonial head of state chosen from among the Members of the National Assembly
for a six-year term and could be elected to an unlimited number of terms. Upon
election, the President ceased to be a Member of the national Assembly. During his
term, the President was not allowed to be a member of a political party or hold any
other office.
The 1973 Constitution was further amended in 1980 and 1981. In the
1980 amendment, the retirement age of the members of judiciary was extended to
70 years. In the 1981 amendments, the false parliamentary system was formally
modified into a French-style semi-presidential system:
a. executive power was restored to the President;
b. direct election of the President was restored;
c. an Executive Committee composed of the Prime Minister and not more than 14
members was created to “assist the President in the exercise of his powers and
functions and in the performance of his duties as he may prescribed:” and the
Prime Minister was a mere head of the Cabinet.
The last amendments in 1984 abolished the Executive Committee and restored the
position of Vice- President (which did not exist in the original, unamended 1973
Constitution).

While the 1973 Constitution ideally provided for a true parliamentary

system, in practice, Marcos had made use of subterfuge and manipulation in order to
keep executive powers for herself, rather than developing these to the Assembly and
the cabinet headed by the Prime Minister. The end result was the final form of the
1973 Constitution after all Amendments and subtle manipulations-was merely the
abolition of the Senate and a series of cosmetic rewordings The old American-derived
terminology was replaced by names more associated with parliamentary government:
for example, The House of Representatives became known as the “Batasang
Pambansa” (National Assembly), Department became “Ministries,” and their cabinet
secretaries became known as “cabinet ministries,” with the President’s assistant-the
Executive Secretary-now being styled the “Prime Minister.” Marcos supported
parliamentary system in practice functioned as an authoritarian presidential system,
with all real power concentrated in the hands of the President but with the premise
that such was now constitutional.

The 1986 Freedom Constitution (1986-1987)

Immediately following the 1986 People Power Revolution that ousted
Ferdinand E. Marcos, President Corazon C. Aquino issued Proclamation No. 3 as a
provisional constitution. It adopted certain provisions from the 1973 Constitution
while abolishing others. It granted the President broad powers to recognize
government and remove officials, as well as mandating the president to appoint a
commission to draft a new, more formal Constitution. Often called the “Freedom
Constitution,” this constitution was only intended as a temporary constitution to
ensure the freedom of the people and the return to democratic rule. A constitutional
commission was soon called to draft a new constitution for the country.

The 1987 Constitution (1987-Present)

This is the present Constitution of the Philippines, wherein the branches of the
government are divided into three main departments: (a) The Executive, (b) The
Legislative, and (c) The Judiciary. The primordial principles adopted under this
Constitution are the principle of checks and balances and separation of powers with
the introduction of the three Constitutional Commissions. The constitution was
ratified by a nationwide plebiscite on February 8, 1987.
The Constitution contains a preamble and eighteen self-contained
articles with a section numbering that resets for every article.
Contents of the Constitution:
Preamble
The preamble introduces the constitution and the source of sovereignty,
the people. It follows the pattern in past constitutions, including an appeal to God.
Article l – National Territory
 The National Territory comprises the Philippine archipelago, with all
the islands and waters embraced therein, and all other territories over which the
Philippines has sovereignty or jurisdiction, consisting of its terrestrial, fluvial, and
aerial domains, including its territorial sea, the seabed, the subsoil, the insular shelves,
and other submarine areas. The waters around, between, and connecting the islands of
the archipelago, regardless of their breadth and dimensions, form part of the internal
waters of the Philippines.
Article II - Declaration of Principles and the State
Article II lays out the basic social and political creed of the Philippines,
particularly the implementation of the constitution and sets forth the objectives of the
government.
Article III – Bill of Rights
Article III enumerates specific protections against the abuse of state
power, most of which are similar to the provisions of the U.S. Constitution.
Article IV – Citizenship
Article IV defines the citizenship of Filipinos. It enumerates two kinds of
citizens: natural-born citizens and naturalizes citizens. Natural-born citizens are those
who are citizens from birth without having to perform any act to acquire or protect
Philippine citizenship. The Philippines follows a jus sanguinis system where
citizenship is mainly acquired through blood relationship with Filipino citizens.
Natural- born citizenship forms an important part of the political system as
only natural-born Filipinos are eligible to hold high offices, including all elective
offices beginning with a representative in the House of representatives up to the
President.
Article V – Suffrage
Article V mandates various age and residence qualifications to vote and a
system of secret ballots and absentee voting. It also mandates a procedure for overseas
and disabled and illiterate Filipinos to vote.
Article VI – Legislative Department
Article VI for a bicameral legislature called the Congress composed of the
Senate and House of representatives. It vests upon Congress, among others, the power
of investigation and inquiry in aid of legislation, the power to declare the existence of
a state of war, the power of the purse, the power of taxation, and the power of eminent
domain.
Article VII – Executive Department
Article VII provides for a presidential form of government where the
executive power is vested on the President. It provides for the qualification, terms of
office, election, and power and functions of the President. It also provides for a
Vice-President and for presidential line of succession.
Article VIII – Judicial Department
Article VIII vests the judicial power upon the Supreme Court and other lower
courts as may be established by law (by Congress). While the power to appoint
justices and judges still reside with the President, The President may only appoint
nominees pre selected by the Judicial and Bar Council, a body composed of the Chief
Justice of the Supreme Court, the Secretary of Justice, the Chairs of the Senate and
House Committees on Justice, and representatives from the legal profession.
Article IX – Constitutional Commission
Article IX establishes three constitutional commissions: the Civil Service
Commission, the Commission on Elections, and the Commission onAudit.
Article X – Local Government
Article X pursues for local autonomy and mandates Congress to enact a
law for the local government, now currently the Local Government Code.
Article XI – Accountability of Public Officers
Article XI establishes the Office of Ombudsman which is responsible for
investigating and prosecuting government officials. It also vests upon the Congress
the power to impeach the President, the Vice-president, members of the Supreme
Court, and the Ombudsman.
Article XII – National Economy and Patrimony
Article XIII – Social Justice and Human Rights
Article XIV – Education, Science and Technology, Arts, Culture and Sports
Article XV – The Family
Article XVI – General Provisions
Article XVII – Amendments or Revisions
Article XVIII – Transitory Provisions
Title: Taxation

Introduction:

The very reason why does government exists is because of taxes. We can
finance our governmental activities though revenues and for this reason, it is
incumbent on our part to know the origin and nature of our taxing system in the
Philippines.
Learning Outcomes:
At the end of the topic, you are expected to:
1. analyze the issues in Philippine taxation through history.
2. propose recommendations or solutions to present-day problems.
3. trace the root causes and how we anticipate future scenarios in Philippine
setting.

Learning Content:
What is Taxation?
Taxation refers to compulsory or coercive money collection by levying
authority, usually a government. The term “taxation” applies to all types of
involuntary levies, from income to capital gains to estate taxes. Though taxation can
be a noun or verb, it is usually referred to as an act; the resulting revenue is usually
called “tax.”
Taxation is a means by which government finance their expenditure by
imposing charges on citizens and corporate entities.
Taxation refers to the practice of a government collecting money from its
citizens to pay for public services. Without taxation, there would be no public
libraries or parks, bridges government building or schools, etc.
Taxation is different from other forms of payment, like payment for
purchase of goods and services, because taxation does not require consent from the
payor and the payment is not directly tied to goods bought or services rendered.
What are taxes?
Taxes are mandatory contributions of everyone to raise revenue for
nation-building. The revenue is used to pay for our doctors, teachers, soldiers, and
other government personnel and officials, as well as for building schools, hospitals,
roads, and other infrastructure.
Legal Bases of Philippine Taxation
1. Constitution
 Article VI, section 28 of the Constitution states that “the rule of
taxation shall be uniform and equitable” and that “Congress shall evolve a
progressive system of taxation.

Progressive tax involves a tax rate that increases or progresses as taxable

income increases.

Regressive tax is a tax that takes larger percentage of income from

low-income groups than from high-income groups.

Proportional tax or sometimes referred to as flat tax. It is an income taxt

system that levies the same percentage to everyone regardless of income.
Taxes imposed by the national level are collected by the Bureau of
Internal Revenue (BIR), while those imposed at the local level are collected by a local
treasurer’s office.
The Powers and Duties of the Bureau of Internal revenue
(BIR)
1. Reduction and collection of all internal revenue taxes, fees and charges.
2. Enforcement of all forfeitures, penalties, and fines connected therein,
including the execution of judgements in all cases decided in its favor by
the Court of Tax Appeals and the ordinary courts.
3. It shall also give effect to the administer supervisory and police powers
coferred to it by the National Internal Revenue Code and special laws.
Kinds of Taxes:
Taxes can either be direct or indirect.
Direct taxes are those that are paid from income and properties.
Examples include personal and corporate income taxes, property and capital taxes.
Indirect taxes are collected based on consumption. Example
include excise taxes, VAT, percentage tax, and documentary stamp tax (DST).
a. Direct Taxes
Income tax- is a direct tax paid by an individual or organization imposed
on:
 Compensation Income - Salaries, wages, taxable bonuses, fringe –
 Business Income - Practice of profession, trades, gains from sale
and assets, and other income not covered by compensation
b. Indirect Taxes

1. Value–Added Tax is a type of indirect tax imposed on goods and

services.
2. Percentage Tax is a business tax imposed on persons or
entities/transactions
 3. Excise Tax is an indirect tax on selected goods that have negative
externalities and are non-essentials.
Brief History of Philippine Taxation
Taxation in Spanish Philippines
The mark of the start of the initial existence of taxation in the Philippines
started with the imposition of tributes. There were problems faced by government
officials in its collection due to the nature of settlements in the Philippines. This calls
for the creation of pueblos where Filipinos were gathered and awarded plots to till.
Later on, these settlements were placed under the management of encomenderos.
To meet the demands of the payment of tributes, Filipinos increased their
production. They were able to pay the tribute partly in cash and partly with their
produce. Out of this transaction, the conquest of the Philippines was financed.
The economy of the Philippines was improved through the Galeeon Trade. On
the other hand, tax collection was still poor and to subsidized the finances in the
Philippines, different goods were delivered in the Philippines through the galleon
trade.
In 1884, the payment of tribute was stopped and a poll tax through cedula
personal was collected. The payment of cedula was progressive, thus making it
cumbersome on the part of peasants to pay. Through the payment of cedula, tax
collection greatly increased and was considered to be the main source of income.
Direct and indirect taxes were also imposed. Another source of income by the
government is monopoly. This made it possible for the colony to create a surplus of
income that made it self-sufficient without the need for the situado real and even
contributed to the Treasury of Spain. (Candelaria, 2018)
Income tax is also present in the form of forced labor. However, in the end of
17 century, the collection of income taxes became lighter because of increase in
th

death rate and flight to mountains. By the end of 19th century, this tax was reduced to
a personal service that lessen the burden of what is to be paid. This will give us a
notion that taxation system during this period can be summed up to a situation where
peasants are heavily burdened by it and the co-elites as principals being less burdened
by it.
It is mindful to include in our discussion a primary source, particularly the
account of Mariano Herbosa when he wrote to Rizal about taxes.
Taxation under the Americans
The Americans who acquired the Philippines aimed to make the economy
self-sufficient by running the government with the smallest possible sum of revenue
and create surplus in the budget. (Candelaria, 2018)
Few changes were incorporated like the introduction of real estate tax which has
been considered as land taxes. This faced a lot of criticisms specially on the part of
landed elite who took means to evade their taxes. To solve the problem relating to the
collection of land taxes, the Internal Revenue Law of 1904 was introduced.
Accordingly, it prescribed ten major sources of revenue, like SIN taxes, income tax
imposed to corporations like banks, and the like.
The cedula went through a lot of changes with the new law. other taxes were also
introduced such as industria tax for transactions or activities.With all of the
succeeding introduction of other sources of revenue, the same problem remains, that
is, we cannot still support the expenditures of the government.
Fiscal Policy from 1946 to Present
After the war, rehabilitation funds is needed to cope up with the result of it. Despite
the fact that independence of the country has been declared, dependency towards the
Americans is imminent since we need to rehabilitate what has been destroyed. The
regressive nature of tax system was still present even up to the time of Marcos
administration despite numerous efforts to cater economic development. However,
during the time of Corazon Aquino, tax reform programs were initiated. Hence, VAT
is introduced. This was signed in 1986 and was put into effect in 1988. Economic
growth was somehow seen during the time of Ramos administration. The short-lived
administration of Estrada did not constitute any change in the tax system. Large
deficits were felt during Arroyo administration due to the fact that large expenditure
was allowed without increasing tax collection. Hence, this prompted the government
to devise new source of revenue, thus, the E-VAT. Under the time of Benigno Aquino
III, excise taxes were the main focus thereby strengthening the cause for SIN taxes.
Now, with the present administration promising for tax reform, it is hoped that the
same will result in the much-desired economic development.