1897: CONSTITUTION OF BIAK-NA-BATO

- was the provisionary Constitution of the Philippine Republic during the Philippine Revolution

-promulgated by the Philippine Revolutionary Government on 1 November 1897

- The constitution, borrowed from Cuba, was written by Isabelo Artacho and Félix Ferrer in Spanish, and
later on, translated into Tagalog.

The organs of the Government under the Constitution are:

(1) Supreme Council

- vested with the power of the Republic, headed by the president and four department secretaries;
the interior, foreign affairs, treasury, and war;

(2) Consejo Supremo de Gracia Y Justicia (Supreme Council of Grace and Justice)

- given the authority to make decisions and affirm or disprove the sentences rendered by other
courts, and to dictate rules for the administration of justice: and

(3) Assamblea de Representantes (Assembly of Representatives)

- 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 Pact of Biak-na-Bato,
was signed between the Spanish and the Philippine Revolutionary Army.

Primary Source: Preamble of the Biak-na-Bato Constitution

The separation of the Philippines from the Spanish monarchy and the formation into an independent
state (Philippine Republic) - 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 Biac-na-bato, November 1, 1897.Unanimously
adopted the following articles for the constitution of State.

1899: MALOLOS CONSTITUTION (Jan 21, 1899)

After the signing of the truce, the Filipino revolutionary leaders accepted a payment from Spain and
went to exile in Hong Kong.

Battle of Manila Bay (May 1, 1898) - defeat of the Spanish to the Americans

- The United States Navy transported Aguinaldo back to the Philippines. Newly re-formed Philippine
revolutionary forces reverted to the control of Aguinaldo,
12 June 1898- Philippine Declaration of Independence was issued from Spain

Malolos Congress- 17 September 1898 , selected a commission draw up a draft constitution.

(29 November 1898) "The Political Constitution of 1899" was approved by the Congress promulgated
by Aguinaldo on 21 January 1899.

- has 39 articles divided into 14btitles, with 8narticles of transitory provisions, and a final additional
article.

- was patterned after the Spanish Constitution of 1812 (Influences from that charters of Belgium,
Mexico, Brazil, Nicaragua, Costa Rica and Guatemala and the French Constitution of 1793)

Felipe Calderon- main author of the constitution

- Also influenced the Malolos Constitution, namely:

•Kartilya and the Sanggunian Hukuman (Emillo Jacinto1896)- the charter of laws and morals of the
Katipunan.

•Biak-na-Bato Constitution of 1897 planned & Isabelo Artacho;

•Mabini's Constitutional Program of the Philippine Republic of 1898,

• The provisional constitution of Mariano Ponce in 1898 that followed the Spanish constitutions; and the
autonomy projects of Paterno in 1898.

Primary Source: Preamble of the Political Constitution of 1899

Features: Unicameral, Bill of rights, separation of church and state,

Problem: Interrupted by American war

We, the Representatives of the Filipino People, lawfully convened, in order to establish Justice, provide
for common defense, promote the general welfare and Insure the benefits of liberty, Imploring the aid
of the Sovereign Legislator of the Universe for the attainment of these ends, have voted, decreed, and
sanctioned the following political constitution.

- 27 articles of Title IV detail the natural rights and popular sovereignty of Filipinos, the enumeration of
which does not imply the prohibition of any other rights not expressly stated.

- Title III, Article V, also declares that the State recognizes the freedom and equality of all bellefs, as well
as the separation of Church and State.
- Title II, Article 4 the form of government, according to is to be popular, representative, alternative, and
responsible, and shall exercise three distinct powers, namely: legislative, executive, and judicial.
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 president, and in case of a vacancy, a president was to be selected by the
constituent assembly.

1899 Malolos Constitution- 1st Philippine Republic was never enforced due to the ongoing war.

Treaty of Paris (December 10 1898) - between Spain and the United States, transferring sovereignty of
the Philippines to America.

1935: THE COMMONWEALTH CONSTITUTION

From 1898 to 1901, the Philippines will be placed under a military government, until a civil government
will be put into place.

Two acts of the United States Congress;

Philippine Organic Act of 1902- the first organic law for the Philippine Islands that provided for the
creation of a popularly elected Philippine Assembly, bicameral legislature composed of the Philippine
Commission as the upper house, and the Philippine Assembly as lower house.

Philippine Autonomy Act of 1916- second Act that functioned as a constitution, a.k.a "Jones Law,"

- modified the structure of the Philippine government through the removal of the Philippine Commission

- declared the purpose of the United States to end their sovereignty over the Philippines and recognize
Philippine independence as soon as a stable government can be established.

Hare-Hawes-Cutting Act (1932) - passed by the United States Congress with the efforts led by Sergio
Osmefia and Manuel Roxas.

- With the premise of granting Filipinos independence.

- was opposed by then Senate President Manuel L. Quezon and consequently, rejected by the Philippine
Senate.

Tydings-McDuffie Act (1934) - a.k.a Philippine Independence Act , provided authority and defined
mechanisms for the establishment of a formal constitution by a constitutional convention.

- Members of the convention were elected and held their first meeting on 30 July 1934, with Claro M.
Recto unanimously elected as president.
PRIMARY SOURCE: PREAMBLE OF THE 1935 COMMONWEALTH

Features: Bicameral legislator (Senate and House of Representatives), 4 yr. term of Pres. and VP without
re-election and Right to suffrage Male 21.

Problem: Interrupted by Japanese Occupation

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, promote the general welfare,
and secure to themselves and their posterity the blessings of independence under a regime of justice,
liberty, and democracy, do ordain and promulgate this constitution.

Commonwealth of the Philippines- an administrative body that governed the Philippines from 1935 to
1946

- It is a transitional administration to prepare the country toward its full achievement of independence.

- It originally provided for a unicameral National Assembly with a president and vice president elected to
a six-year term without re-election.

Rights to suffrage was originally afforded to male citizens of the Philippines who are twenty-one years of
age or over and are able to read and write; this was later on extended to women within two years after
the adoption of the constitution.

Draft of the constitution was approved by the constitutional convention on February 8 1935 and ratified
by then US President Franklin D. Roosevelt on 25 March 1935, Elections were held in September 1935
and Manuel L. Quezon was elected President of the Commonwealth.

4 July 1946- Philippines was declared an independent republic

1943 Constitution (Japanese Consti) Short-lived Constitution

Features: Strong executive powers, unicameral national assembly

Problem: ignored by U.S and Phil.

July 4, 1946- Independence from Japanese

1973: CONSTITUTIONAL AUTHORITARIANISM (was merely a way for the President to keep executive
powers)

Features: Parliamentary Gov. with Prime Minister and Pres., Unicameral Assembly elected, Legalized all
decrees, orders and proclamations of the Pres.
Problem:

1965- Ferdinand E. Marcos was elected president, re-elected on 1969.

1967- Philippine Congress passed a resolution calling for a constitutional convention to change the 1935
Constitution

20 November 1970- Elections of the delegates to the constitutional convention began formally on 1
June 1971, with former President Carlos P. Garcia being elected as convention president.

Before the convention finished its work, martial law was declared 1972.

On 29 November 1972, the convention approved its proposed constitution.

President Marcos issued Presidential Decree No. 73 setting the date of the plebiscite to ratify or reject
the proposed constitution on 30 November 1973. The President, on 17 January 1973, issued a
proclamation announcing that the proposed constitution has been ratified by an overwhelming vote of
the members of the highly Irregular Citizen Assemblies.

The constitution was amended several times. In 1976- Controversial amendments

• Interim Batasang Pambansa to substitute for the Interim National Assembly

• the president to also become the Prime Minister and continue to exercise legislative powers until
martial law is lifted and authorized the President to legislate on his own on an emergency basis

Benigno Aquino Jr (August 1983) - was assassinated while under military escort immediately after his
return from exile in the United States

- Opposition leader and regarded as the most credible alternative to President Marcos

• Marcos was then forced to hold "snap" elections a year early, declared himself as the winner.

EDSA People Power Revolution of 1896 - Benigno Aquino Jr.'s widow, Corazon Aquino, was installed as
president on 25 February 1986.

1986 Consti- Features: Abolished Batasang Pambansa, Transitional Consti.

1987: CONSTITUTION AFTER MARTIAL LAW

Features: Upholding National Sovereignty, Democratic governance, Human rights, promotion of Social
justice
President Corazon Aquino's government had three options regarding the constitution: revert to the
1935 Constitution, retain the 1973 Constitution and be granted the power to make reforms, or start
anew and break from the "vestiges of a disgraced dictatorship." They decided to make a new
constitution to that, according to the president herself, should be "truly reflective of the aspirations and
ideals of the Filipino people."

In March 1986, President Aquino proclaimed a transitional constitution to last for a year while a
Constitutional Commission drafted a permanent constitution. This transitional constitution, called the
Freedom Constitution, maintained many provisions of the old one, including in rewritten form the
presidential right to rule by decree. In 1986, a constitutional convention was created, composed of 48
members appointed by President Aquino from varled backgrounds and representations. The convention
drew up a permanent constitution, largely restoring the set-up abolished by Marcos in 1972, but with
new ways to keep the president in check, a reaction to the experience of Marcos rule. The new
constitution was officially adopted on 2 February 1987.

The Constitution begins with a preamble, and eighteen self-contained articles. It established the
Philippines as a "democratic republican State "Where "sovereignty resides In the people and all
government authority emanates from them." It allocates governmental powers among the executive,
legislative, and judicial branches of the government.

The Executive branch is headed by the president and his cabinet, whom he appoints. The president is
the head of the state and the chief executive, but his power is limited by significant checks from the two
other co-equal branches of government, especially during times of emergency. This is put in place to
safeguard the country from the experience of martial law despotism during the presidency of Marcos. In
cases of national emergency, the president may still declare martial law, but not longer than a period of
sixty days.

Congress, through a majority vote, can revoke this decision, or extend it for a period that they
determine. The Supreme Court may also review the declaration of martial law and decide if there were
sufficient justifying facts for the act. The president and the vice president are elected at large by a direct
vote, serving a single six-year term.

The legislative power resides in a Congress divided into two Houses: the Senate and the House of
Representatives. The 24 senators are elected at large by popular vote, and can serve no more than two
consecutive six-year terms. The House is composed of district representatives representing a particular
geographic area, and make up around 80% of the total number of representatives. There are 234
legislative districts in the Philippines that elect their representatives to serve three-year terms. The 1987
Constitution created a party-list system to provide spaces for the participation of under-represented
community sectors or groups. Party-list representatives may fill up not more than 20% of the seats in
the House.

Aside from the exclusive power of legislation, Congress may also declare war, through a two-thirds vote
in both upper and lower houses, But the power of legislation, however, is also subject to an executive
check, as the president retains the power to veto or stop a bill from becoming a law. Congress may only
override this power with a two-thirds vote in both houses.

The Philippine Court system is vested with the power of the judiciary, and is composed of a Supreme
Court and lower courts as created by law. The Supreme Court is a 15- member court appointed by the
president without the need to be confirmed by Congress. The appointment the president makes,
however, is limited to a list of nominees provided by a constitutionally specified Judicial and Bar Council.
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.

The Constitution also established three independent Constitutional Commissions, namely: the Civil
Service Commission, a central agency in charge of government personnel; the Commission on Elections,
mandated to enforce and administer all election laws and regulations; and the Commission on Audit,
which examines all funds, transactions, and property accounts of the government and its agencies.

To further promote the ethical and lawful conduct of the government, the Office of the Ombudsman
was created to investigate complaints that pertain to public corruption, unlawful behavior of public
officials, and other public misconduct. The Ombudsman can charge public officials before the
Sandiganbayan, a special court created for this purpose.

Only the House of Representatives can initiate the impeachment of the: president, members of the
Supreme Court, and other constitutionally protected public officials such as the Ombudsman. The
Senate will then try the impeachment case. This is another safeguard to promote moral and ethical
conduct in the government.

ATTEMPTS TO AMEND OR CHANGE THE 1987 CONSTITUTION

The 1987 Constitution provides for three ways, by which the Constitution can be amended, all requiring
ratification by a majority vote in a national referendum. These modes are a Constituent Assembly, a
People's Initiative, or a Constitutional Convention. Using these modes, there were efforts to amend or
change the 1987 Constitution, starting with the presidency of Fidel V. Ramos who succeeded Corazon
Aquino. The first attempt was in 1995, when then Secretary of National Security Council Jose Almonte
drafted a constitution, but it was exposed to the media and it never prospered. The second effort
happened in 1997, when a group called PIRMA, hoped to gather signatures from voters to change the
constitution through a people's initiative. Many were against this, including then Senator Miriam
Defensor-Santiago, who brought the Issue to court and won-with the Supreme Court judging that a
people's Initiative cannot push through without an enabling law.

The succeeding president, Joseph Ejercito Estrada, formed a study commission to Investigate the issues
surrounding charter change focusing on the economic and judiciary provisions of the constitution. This
effort was also blocked by different entitles. After President Estrada was replaced by another People
Power and succeeded by his Vice- President, Gloria Macapagal-Arroyo, then House Speaker Jose de
Venecia endorsed constitutional change through a Constituent Assembly, which entails a two-thirds vote
of the House to propose amendments or revision to the Constitution. This initiative was also

Readings in Philippine History/Ms. Eloisa May D. Reyes

not successful, since the term of President Arroyo was mired in controversy and scandal, including the
possibility of Arroyo extending her term as president, which the Constitution does not allow.

The administration of the succeeding president, Benigno Aquino III, had no marked interest in charter
change, except those emanating from different members of Congress, including the Speaker of the
House, Feliciano Belmonte Jr., who attempted to introduce amendments to the Constitution that
concern economic provisions that aim toward liberalization. This effort did not see the light of day.

In an upsurge of populism, President Rodrigo Duterte won the 2016 presidential elections in a campaign
centering on law and order, proposing to reduce crime by killing tens of thousands of criminals. He also
is a known advocate of federalism, a compound mode of government combining a central or federal
government with regional governments in a single political system.

This advocacy is in part an influence of his background, being a local leader in Mindanao that has been
mired in poverty and violence for decades. On 7 December 2016, President Duterte signed an executive
order creating a consultative committee to review the 1987 Constitution.

POLICIES ON AGRARIAN REFORM

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. (100 yrs. Unfinished reforms)

-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, mired in
poverty and discontent.

Land Reform - in the Philippines it is a process of redistributing land from the landlords to tenant-
farmers in order that they will be given a chance to own a piece of land to improve their plight.

Comprehensive Agrarian Reform Law of 1988 (Republic Act No. 6657)- An Act instituting a
comprehensive Agrarian Reform Program to promote social justice and industrialization, providing the
mechanism for its implementation, and for other purposes.
During the Spaniard, they implemented:
1. Encomienda - royal land grants

Ang Encomienda ay ang pagpataw ng buwis sa iginawad na lupa mula sa mga naninirahan/umuupa
(Tenant) dito.

Tinatawag naman na "Encomendero" ang taong namamahala sa pangongolekta ng buwis.

Ayon sa batas ng Encomienda, and Encomendero ay may sinusunod na tuntunin katulad ng mga
sumusunod:

Magbigay ng proteksyon sa mga naninirahan/nangungupahan sa lupaTulungan ang mga misyonero na

magpalit ng relihiyon ang mga tenant patungo sa kristianismo. I-promote ang edukasyon.

Ngunit sa kasawiang palad, karamihan sa mga encomenderos ay inabuso ang kapangyarihan sa

pamamagitan ng paniningil ng sobrang buwis, pagkumpisa ng mga alagang hayop ng mga tenant ng
walang kaukulang bayad at pang aabusong pisikal.

At dahil dito, karamihan sa mga tenant ay naging tamad sa pagtatrabaho. Ika nga ay wala rin namang
mangyayari kahit anung pagpupursigi upang kumayod sapagkat ang bunga ng kanilang pagtyatyaga ay
mapupunta lamang sa mga encomenderos.

2. Maura Decree - 1 year for title

-sa loob ng isang taon dapat magkatitulo, subalit salat sa edukasyon, kinamkam ng mga espanyol.

3. Unrecognized of local customs.

- paniniwalang ang lupa ay para sa lahat, kinamkam ng mga espanyol..

4. Establishments of pueblos

-town, village… ibat ibang paniniwala kaya nakamkam ang lupa

5. Mortgage (pagsasangla) – malaking interes, mababang pasahod tapos nabaon sa utang. Pagsalat
nangungutang.

6. Inquilinos (friars' tax)- pagbabayad ng buwis parin sa kabila ng kababaan ng sweldo.

In our attempt to understand the development of agrarian reform in the Philippines, we turn our
attention to our country's history, especially our colonial past, where we could find the root of the
agrarian woes the country experiences up to this very day.
▪During the Americans, they implemented:
1. Philippine Bill 1902 - set the ceiling on the hectares of private land and corporations

- tamang porsyento 16 hectares corporation , 1,024 hectares

2. Land Registration of 1902 - private owners through torrens system

- dapat magkaroon ng torrens system dapat rehistrado

3. Public Land 1903 - introduced the homestead system in the Philippines

- maaaring gawin negosyo ang pagbubukid, dapat 16 hectares lang

4. Cadastal Act - survey of land

-Titulo at maitala… walang sapat na pambayad, walang alam sa batas

5. Friars Land 1904- lease and sale

- pinagbebenta ng amerikano ang mga lupa ng prayle, pero di nakuha ng mga pinoy ang pera.

• 1935 Constitution and Quezon's Plan established: nasira dahil sa gera

1. Rice Share Tenancy Act 1936- 50-50 percent tenant-landlord relationship

- relasyon landlords at tenants.. patas

2. Regulation of 10 percent interest

- pagbabayad ng tenants ng 10 percent interest, pahulog hulog

3. No dismissal of landlords

4. Contract for 1 year only

■ Japanese occupation in the Philippines
1. HUKBALAHAP controlled the whole Central Luzon.

- Hukbo ng Bayan laban sa mga Hapon, pinaglaban ang mga tenants sa buong central luzon

2. Peasants earned fixed rental of land.

3. Peasants armed themselves and were against the Japanese.

■ Manuel A. Roxas policy on land reform:

1. Tenant Act - 70-30 percent to landlord-tenants and regulated shared tenancy.

-hindi maaaring paalisin ang mga magsasakang walang lupa, dapat may maayos na pag uusap na hindi
sagabal.

• Ramon Magsaysay policy on land reforms:

1. Agriculture Tenancy Act of 1954 - tenure of tenants-land owners

- mananatili ang tenants, paglilinaw ng shared tenancy.

2. Land Reform Act of 1955- distribution of rice and corn lands over 200 hectares for farmers and 600
for corporations.

• Diosdado Macapagal policies on land reforms:

1. Agricultural Land Reform Code - distribution of private lands to farmers on easy term of payment.

- hulughulugan na lupa

2. Retention limit of 75 hectares.

-pagmalaki ang kompanya mas makakakamkam (exemption)

3. Exemption rule of big companies, transfer of landlordism

-palit palit na tenant

• Ferdinand Marcos policies on land reforms:
1. R.A. 6390 - Agrarian Reform Special Fund Act - finance the agrarian reform programs.

- bibigyan ng pondo ang agrarian reform.

2. Tenant Emancipation Act operational land transfer

-maayos na pagsalin ng pangalan ng may-ari ng lupa

3. PD No. 27-7 hectares up sell

-7 hectares pataas dapat ipagbili na ang lupa

DEPARTMENT OF AGRARIAN REFORM- is the leading agency of agrarian reform that undertakes
improvement and development of program beneficiaries.

-natulong sa mga walang lupa, para sa pagbabago…

Green- fertility at productivity

Yellow- Pag-asa

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 pay 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) Spanish military as repartamientos or 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 encomendero. Filipinos were not given the right to own land, and only worked in them so
that they may have a share of the crops and pay tribute. The encomienda system was an unfair and
abusive system, 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 resell this at a profit. Filipinos in the encomienda were also required to render
services to their encomenderos that are unrelated to farming.

From this encomienda system, the hacienda system developed in the beginning of the 19th century, as
the Spanish government implemented policies that would fast track the entry of the colony into the
capitalist world. The economy was tied to the world market, as the Philippines became an exporter of
raw materials and importer of goods. Agricultural exports were demanded and the hacienda system was
developed as a new form of ownership. 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 oftentimes agrarian in nature. Before the
colonization, Filipinos had communal ownership of land. 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 a main source of abuse and exploitation for the Filipinos,
increasing the rent paid by the Filipinos on a whim.

Filipinos fought the Philippine Revolution in a confluence of motivations, but the greatest desire for
freedom would be the necessity of owning land. Upon the end of the Philippine Revolution, the
revolutionary government will declare all large landed estates, especially the friar lands, confiscated,
and became government property. However, the first Philippine republic was short-lived. The entrance
of the Americans will signal a new era of colonialism and imperialism in the Philippines.

LANDOWNERSHIP IN THE PHILIPPINES UNDER THE AMERICANS

The Americans were aware that the main cause of social unrest in the Philippines is 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 rights 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. This program, however, was limited to areas in Northern Luzon
and Mindanao, where colonial penetration has been difficult for Americans, a problem they inherited
from the Spaniards.

Landownership did not improve during the American period; in fact, it even worsened, because there is
no limit to the size of landholdings people can possess, and the accessibility of possession was limited to
those who can afford to buy, register, and acquire fixed property titles. Not all friar lands acquired by
the Americans were given to landless peasant farmers. Some lands were sold or leased to American and
Filipino business interest. 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 cannot afford to pay their debts. The system introduced by the Americans enabled
more lands to be placed under tenancy, and led to widespread peasant uprisings, such as the Colorum
and Sakdal Uprising in Luzon. Peasants and workers found refuge from millenarian movements that gave
them hope that change could still happen through militancy.

During the years of the Commonwealth government, the situation further worsened, as peasant
uprisings increased and 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 Com Corporation
(NARICC) to assign public 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 landowner-
tenant relationship. The Homestead Program also continued, through the National Land Settlement
Administration (NLSA). Efforts toward agrarian reform by the Commonwealth failed because many
problems such as budget allocation for the settlement program and widespread peasant uprisings.
World War II put a halt to all interventions to solve these problems, as the Japanese occupied the
country.

POST-WAR INTERVENTIONS TOWARD AGRARIAN REFORM

Rehabilitation and rebuilding after the war was 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, and reduced the interest landowners' loans to
tenants at six percent or less. The government also attempted to redistribute hacienda lands, falling
prey to the woes of similar attempts since no support was given to small farmers who were sold lands.

Under the term of President Elpidio Quirino, the Land Settlement Development Corporation (LASEDECO)
was established to accelerate expand the resettlement program for peasants. This agency later on
becamethe National Resettlement and Rehabilitation Administration (NARRA) under the administration
of President Ramon Magsaysay.

Magsaysay saw the importance of pursuing genuine land reform program and convinced Congress,
majority of which are landed elites, to pass legislation to Improve the land reform situation, Republic Act
No. 1199 the Agricultural Tenancy Act was passed to govern the relationship between landholders and
tenant farmers, protecting the tenurial rights of tenants and enforced tenancy practices. Through this
law, the Court of Agricultural Relations was created in 1955 to improve tenancy security, fix land rentals
tenanted farms and resolve land disputes filed by the landowners and pea organizations. The
Agricultural Tenancy Commission was also established to administer problems created by tenancy. The
Agricultural Credit Cooperative Financing Administration (ACCFA) was also created mainly to provide
warehouse facilities and assist farmers in marketing their products. The administration spearheaded the
establishment of the Agricultural and Industrial Bank to provide easier terms in applying for homestead
and other farmlands.

NARRA accelerated the government's resettlement program and distribution of agricultural lands to
landless tenants and farmers. It also aimed to convince members of the Huks, a movement of rebels in
Central Luzon, to resettle in areas where they can restart lives as peaceful citizens.
Despite a more vigorous effort toward agrarian reform, the situation for the farmers remained dire,
since the government lacked funds and provided inadequate support services for the programs. The
landed elite did not fully cooperate and criticized the programs.

A major stride in land reform arrived during the term of President Diosdado Macapagal through the
Agricultural Land Reform Code (Republic Act No. 3844).

Primary Source: Declaration of Policy under RA No. 3844 or Agricultural Land Reform Code

Source: Section 2 of RA 3844

It is the policy of the State:

(1) To establish owner-cultivator ship and the economic family-size farm as the basis of Philippine
agriculture and, as a consequence, divert landlord capital in agriculture to industrial development;

(2) To achieve a dignified existence for the small farmers free from pernicious institutional restraints
and practices;

(3) To create a truly viable social and economic structure in agriculture conducive to greater productivity
and higher farm incomes;

(4) To apply all labor laws equally and without discrimination to both Industrial and agricultural wage
earners:

(5) To provide a more vigorous and systematic land resettlement program and public land distribution;
and

(6) To make the small farmers more independent, self-reliant and responsible citizens, and a source of
genuine strength in our democratic society.

This Code abolished share tenancy in the Philippines and prescribed program to convert tenant-farmers
to lessees and later on owner-cultivate. It also aimed to free tenants from tenancy and emphasize
owner-cultivators and farmer Independence, equity, productivity improvement, and public land
distribution. Despite being one of the most comprehensive pieces of land reform legislation ever passed
in the Philippines, Congress did not make any effort to come up with a separate bill to fund its
implementation, despite the fact that it proved beneficial in the provinces where it was pilot tested.

AGRARIAN REFORM EFFORTS UNDER MARCOS

President Marcos declared martial law in 1972, enabling him essentially wipe out the landlord-
dominated Congress. Through "technocrats," he was able to expand executive power to start a
"fundament restructuring" of government, including its efforts in solving the deep structural problems of
the countryside. Presidential Decree No. 27, or the Code of Agrarian Reform of the Philippines, became
the core of agrarian reform during Marcos regime.
Primary Source: Presidential Decree No. 27, 21 October 1972

This shall apply to tenant farmers of private agricultural lands primarily devoted to rice and corn under a
system of sharecrop or lease-tenancy whether classified as landed estate or not;

The tenant farmer, whether in land classified as landed estate or not shall be deemed owner of a
portion constituting a family-size farm five (5) hectares if not irrigated and three (3) hectares if irrigated;

In all cases, the landowner may retain an area of not more than seven (7) hectares if such landowner is
cultivating such area or will cultivate it;

For the purpose of determining the cost of the land to be transferred the tenant-farmer pursuant to this
Decree, the value of the land shall be equivalent to two and one-half (2 1/2) times the average harvest
three normal crop years immediately preceding the promulgation this Decree;

The total cost of the land, including interest at the rate of six (6) centum per annum, shall be paid by the
tenant in fifteen (15) years fifteen (15) equal annual amortizations;

In case of default, the amortization due shall be paid by the farmers' cooperative in which the defaulting
tenant-farmer is a member, with the cooperative having a right of recourse against him;

The government shall guaranty such amortizations with shares of stock in government- owned and
government-controlled corporations;

No title to the land owned by the tenant-farmers under this Decree shall be actually issued to a tenant-
farmer unless and until the tenant-farmer has become a full-fledged member of a duly recognized
farmer's cooperative; Title to land acquired pursuant to this Decree or the Land Reform Program of the
Government shall not be transferable except by hereditary succession or to the Government in
accordance with the provisions of this Decree, the Code of Agrarian Reforms and other existing laws and
regulations;

The Department of Agrarian Reform through its Secretary is hereby empowered to promulgate rules and
regulations for the implementation of this Decree.

"Operation Land Transfer" on lands occupied by tenants of more than seven hectares on rice and corn
lands commenced, and through legal compulsion and an 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 lands and
agricultural inputs. However, the landlord class still found ways to circumvent the law. Because only rice
lands were the focus of agrarian reform, some landlords only needed to change crops to be exempted
from the program, such as coconut and sugar lands. Lands worked by wage labor were also exempt from
the program, so the landed elite only had to evict their tenants and hired workers instead. Landlessness
increased, which made it all the more difficult for the program to succeed because landless peasants
were excluded from the program. Many other methods were employed by the elite to find a way to
maintain their power and dominance, which was worsened by the corruption of Marcos and his cronies
who were also involved in the agricultural sector.

POST-1986 AGRARIAN REFORM

The overthrow of Marcos and the 1987 Constitution resulted to a renewed interest and attention to
agrarian reform, as President Corazon Aquino envisioned agrarian reform to be the centerpiece of her
administration's social legislation, which proved difficult because her background betrayed her she
comes from a family of a wealthy and landed clan that owns Hacienda Luisita.

On 22 July 1987, Aquino issued Presidential Proclamation 131 and Executive Order 229, which outlined
her land reform program. In 1988, Congress passed Republic Act No. 6657, or the Comprehensive
Agrarian Reform Law (CARL), which introduced the program with the same name (Comprehensive
Agrarian Reform Program or CARP). It enabled the redistribution of agricultural lands to tenant-farmers
from landowners, who were paid in exchange by the government through just compensation, allowed
them to retain not more than five hectares. Corporate landowners were, however, allowed under law to
voluntarily divest a proportion of the capital stock, equity, or participation in favor of their workers or
other qualified beneficiaries instead of turning over their land to the government.

CARP was limited because it accomplished very little during administration of Aquino. It only
accomplished 22.5% of land distribution six years owing to the fact that Congress, dominated by the
landed elite, was unwilling to fund the high compensation costs of the program. It was also mired in
controversy, since Aquino seemingly bowed down to the pressure her relatives by allowing the stock
redistribution option. Hacienda Luisita reorganized itself into a corporation and distributed stocks to
farmers.

Under the term of President Ramos, CARP Implementation was speeded in order to meet the ten-year
time frame, despite limitations and constraints in funding, logistics, and participation of involved sectors.
By 1996, Department of Agrarian Reform (DAR) distributed only 58.25% of the total area target to be
covered by the program. To address the lacking funding and the dwindling time for the implementation
of CARP, Ramos signed Republic Act No. 8532 In 1998 to amend CARL and extend the program another
ten years.

CARPER AND THE FUTURE OF AGRARIAN REFORM IN THE PHILIPPINES

The new deadline of CARP expired In 2008, leaving 1.2 million farmer beneficiarles and 1.6 million
hectares of agricultural land to be distributed to farmers. In 2009, President Arroyo signed Republic Act
No. 9700 or the Comprehensive Agrarian Reform Program Extension with Reforms (CARPER), the
amendatory law that extended the deadline to five more years. Section 30 of the law also mandates that
any case and/or proceeding involving implementation of the provisions of CARP, as amended, which
may remain pending on 30 June 2014 shall be allowed to proceed to its finality and executed even
beyond such date.
From 2009 to 2014, CARPER has distributed a total of 1 million hectares of land to 900,000 farmer
beneficiaries. After 27 years of land reform and two Aquino administrations, 500,000 hectares of lands
remain undistributed. The DAR and the Department of Environment and Natural Resources (DENR) are
the government agencles mandated to fulfill CARP and CARPER, but even the combined effort and
resources of the two agencles 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.

EVOLUTION OF PHILIPPINE TAXATION

- Simula; noong panahon ng mga banyaga, pero meron na nuon pamang dumating sila para proteksyon mula sa
mga datu, pinaparusahan ang hindi pagbabayad.

- pinagmulan ng mododern taxation ang pagdating ng mga espanyol… edad 16 to 60 yrs old ay obligado na
magbayad ng buwis … sa halagang 1 peso sa loob ng isang taon.

-para makangalap ng pondo sa pagpapatakbo ng kapuluan tulad ng pampasweldo sa mga opisyal ng gobyerno

- pagbibigay ng ginto, bigas, o polo y servicio ay ibinayad as buwis din

-Sa panahon ng mga espanyol- ang buwis ay isang pagpapahirap

-1884 pinalitan ng cedula na ginagamit para malaman kung sinong dapat magbayad ng buwis, kailangang dala ng
mga biyahero …. Ang pagbabayad nito ay gada tao ayon sa laki ng kita

- 1904 isinabatas ang internal revenue law, licensed at excise tax, taxes sa mga bangko, business at occupational
licenses.

-art.6-sec 28. Progressive tax system.. binigyang kapangyarihan ang kongreso na maggawa ng batas ukol sa tax

- RA 8424 o Tax reform act of 1997

2017- Train Law signed by Digong may layong makagenerate ng tax upang masugpo ang labis na kahirapan tsaka
para higher income, efficient na tax system.

Kahalagahan: To improve citizen’s live, para sa pag unlad ng bansa. Para suportahan ang edukasyon, health care,
transportation at iba pa.

In today's world, 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, 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 IN SPANISH PHILIPPINES

The Philippines may have 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, it is essentially different from the
contemporary meaning of the concept.

The arrival of the Spaniards altered this subsistence system because they imposed the payment of
tributos (tributes) from the Filipinos, similar to what has been practiced in all colonies In America. The
purpose is generate resources to finance the maintenance of the Islands, such as salaries of government
officials and expenses of the clergy. 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 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 principales: alcaldes, gobernadores, cabeza
de barangay, soldiers, members of the civil guard, government officials, vagrants.

The Filipinos who were once satisfied with agricultural production subsistence, had to increase
production to meet the demands of payments and a more intensive agricultural system had to be
introduced. Later on half of the tribute was paid in cash, and the rest with produce. This financed the
conquest of the Philippines. Toward the end of the 16th century, the Manila-Acapulco trade established
through the galleons, a way by which the Spaniards could make sure that European presence would be
sustained. Once a year the galleon be loaded up with merchandise from Asia and sent to New Spain
(Mexico and back. This improved the economy of the Philippines and reinforced control of the Spaniards
all over the country. Tax collection was still poor, and subsidy from the Spain will be needed through the
situado delivered 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 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 person, by family. Payment of
the cedula is progressive and according to Income categories. This system, however, was a heavy burden
for the peasants was easy for the wealthy. But because of this, revenue collection greatly increased and
became the main source of government income. The Chinese in the Philippines were also made to pay
their a discriminatory cedula which is bigger than what the Filipinos pay.

Two direct taxes were added In 1878 and Imposed on urban Income, Urbana is a tax on the annual
rental value of an urban real estate, 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 ralse revenue,
especially during the 19th century when economic growth Increased exponentially. There were no
excise taxes collected by the Spaniards throughout the years of colonialism.

The colonial government also gains income from monopolies, such as the sale of stamped paper,
manufacture and sale of liquor, cockpits, and opium, but the biggest of the state monopolles was
tobacco, which began in 1781 and halted In 1882. Only certain areas were assigned to cultivate tobacco,
which the government purchases at a price dictated to the growers. This monopoly 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 contributes to the treasury of Spain.

Forced labor was a character of Spanish colonial taxation In the Philippines, and was required from the
Filipinos. It proved useful in defending the territory of the colony and augmenting the labor required by
woodcutting and shipbuilding especially during the time of the galleon trade. Through the polo system,
male Filipinos were obliged to serve, a burden that resulted to an increase in death rate and flight to the
mountains, which led to a decrease in population in the 17th century. This changed later on, as polos
and servicios became lighter, and organized at the municipal level. Labor provided was used in public
works, such as the building of roads and bridges. Some were made to serve the municipal office, or as
night guards.

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 were known as caldes or droppings. The polos will be called
prestacién personal (personal services) by the second half of the 19th century.

Taxation in the Philippines during the Spanish colonial period was characterized by the heavy burden
placed on the Filipinos, and the corruption of the principales, or the former datus and local elites who
were co-opted by the Spaniards to subjugate and control the natives on their behalf. The principales
who were given positions such as cabezas de barangay or alcaldes in the local government were able to
enrich themselves by pocketing tributos and/or falls, while the peasants were left to be abused.
Taxation appeared progressive but the disparity between the less taxed principales and heavily taxed
peasants made the rich richer and the poor poorer.

Primary Source: Mariano Herbosa Writes to Rizal about Taxes

Source: Mariano Herbosa to Jose Rizal, Calamba, 29 August 1 Letters Between Rizal and Family Members
(Manila: National Heroes Commission, 1964), 239-241.

"The tax! With regard to your question on this, the answer is very long as it is the cause of the prevailing
misery here. What I can write you will be only one-half of the story and even Dumas, senior, cannot
exhaust the subject. Nevertheless, I'll try to write what I can, though I may not be able to give a
complete story, you may at least know half of it.

"Here, there are many kinds of taxes. What they call Irrigated rice land even if it has no water, must pay
a tax of 50 cavanes of palay (unhusked rice), and land with six cavanes of seed pay 5 pesos in cash. The
land they call dry land that is planted to sugar cane, maize, and others pay different rates. Even if the
agreed amount is 30 pesos for land with six cavanes of seed, if they see that the harvest is good, they
increase the tax, but they don't decrease it, if the harvest is poor. There is land whose tax is 25 pesos or
20 pesos, according to custom.

"The most troublesome are the residential lots in the town. There is no fixed rule that is followed, only
their whim. Hence, even if it is only one span in size, if a stone wall is added, 50 pesos must be paid, the
lowest being 20 pesos. But a nipa or cogon house pays only one peso for an area of ten fathoms square.
Another feature of this system is that on the day you accept the conditions, the contract will be written
which cannot be changed for four years, but the tax is increased every year For these reasons, for two
years now the payment of tax is confused and little by little the fear of the residents here of the word
"vacant" is being dispelled, which our ancestors had feared so much, The result is bargaining, like they
do in buying fish. It is advisable to offer a low figure and payment can be postponed, unlike before when
people were very much afraid to pay after May.

"I'm looking for a receipt to send you, but I cannot find any, because we don't get a receipt every time
we pay. Anyway it is value-less as it does not state the amount paid; it only says that the tax for that
year was paid, without stating whether it is five centavos, twenty- five centavos one hundred, or one
thousand pesos. The residents who ask or get sald receipt accept it with closed eyes. The receipt has no
signature in the place where the amount paid ought to be, although it bears their name. Until now I
cannot comprehend why some are signed and others are not. This is more or less what is happening
here in the payment of the land tax and it has been so for many years since I can remember.

"Besides this, the taxes on the plants in the fields that are far from the town, like the land In Pansol, are
various. The tax on the palay is separate from the tax on maize, mongo, or garlic. There is no limit to this
tax, for they fix it themselves. Since duly no one buys sugar and since June locusts are all over the town
and they are destroying palay and sugar cane, which is what we regret here. The governor gave 50 pesos
to pay the catchers of locusts, but when they took them to the town hall they were paid only 25 cents a
cavan and a half; and it seems that the locusts are not decreasing. According to the guess of the
residents here only 300 cavanes of locusts have been caught in this town. Many still remain. Though the
governor has not sent any more money, the people have not stopped catching them."

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. From 1898 to
1903, the Americans followed the Spanish system of taxation with some modifications, noting that the
system introduced by the Spaniards were outdated and regressive, The military government suspended
the contracts for the sale of opium, lottery, and mint charges for coinage of money. Later on the urbana
will be replaced by tax on real estate, which became known as the land tax. The land tax was levied on
both urban and rural real estates,

The problem with land tax was that land 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.

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) license 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 an insurance companies, (7) taxes on
forest products, (8) mining concessions, (9) tax on business and manufacturing, and (10) occupational
licenses.

The cedula went through changes in the new law as the rate was fixed per adult male, which resulted to
a great decline in revenues. In 1907, son provinces were authorized to double the fee for the cedula to
support construction and maintenance of roads. The Industria tax was levied on business community
and became a highly complex system that assigned a certain tax to an industrial or commercial activity
according to their profitability. The new Act also imposed a percentage tax on sales payable quarterly.

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. To make up for the
loss, then Governor General Francis Burton Harrison urged that tax receipts be increase to make up for
the loss. Minor changes were made to the 1904 Internal Revenue Act such as the imposition of taxes on
mines, petroleum product and dealers of petroleum products and tobacco.

New sources of taxes were introduced later on. In 1914, an income tax was introduced, In 1919, an
inheritance tax was created, and in 1932, a national lottery was established to create more revenue for
the government

However, these new creations were not enough to increase government revenues.

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 excess of 10,000 pesos. 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 years old and on every corporation.

In 1939, the Commonwealth government drafted the National Internal Revenue Code, introducing major
changes of the new tax system, as follows:
1. The normal tax of three percent and the surtax on income was replaced by a single tax at a
progressive rate.

2. Personal exemptions were reduced.

3. Corporation income tax was slightly increased by introducing taxes on inherited estates or gifts
donated in the name of dead persons.

4. The cumulative sales tax was replaced by a single turnover tax of 10% on luxuries.

5. Taxes on liquors, cigarettes, forestry products and mining were increased.

6. Dividends were made taxable.

The introduced tax structure was an improvement of the earlier system introduced by the Americans,
but still remained inequitable. The lower class still felt the bulk of the burden of taxation, while the
upper class, the landed elite, the people in political positions, were able to maneuver the situation that
will benefit them more. The agriculture sector was still taxed low to promote growth, but there was no
incentive for industrial investment to take root and develop.

Finally, a common character of taxation during the American occupation in the Philippines was that it
was not used to diversify the economy or direct economic development, as some sectors still carried the
disproportionate share of the tax burden.

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 sale of government bonds.

The expenditure of the Japanese military government grew greatly, and they issued military notes in
order to cover the costs of the war.

FISCAL POLICY FROM 1946 TO PRESENT

The impact of the war on the Philippine economy was effectively disparate, as Manila, the capital, was
razed to the ground while the rest of the Philippines was relatively untouched. But the highly agriculture
based economy was disrupted. The United States may have declared the Philippines Independent, but,
as the country needed rehabilitation funds from United States, the dependency of the Philippines to the
Americans was opportunity to be taken advantage by the former colonial administrators. 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 education sectors. No efforts were made to improve tax collection, and
United States advised the adoption of direct taxation. The administration of President Manuel Roxas
declined the proposal because it did not want alienate its allies in Congress.

The impetus for economic growth came during the time of President Elpidio Quirino through the
implementation of import and exchange controls that led to import substitution development. This
policy allowed for the expansion of a viable manufacturing sector that reduced economic dependence
on Imports. New tax measures were also passed, which Included higher corporate tax rates that
increased government revenues tax revenue in 1953 increased twofold compared to 1948, the year
when Quirino assumed presidency.

While 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 by means of
Republic Act 2211) 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 will not be levied to them who
belong to the higher classes of society. The period of the post-war republic also saw a rise in corruption.
From 1959 to 1968, Congress did not pass any tax legislation despite important changes in the economy,
and the vested Interests of Filipino businessmen in Congress will manifest in many instances such as the
rejection of taxes on imports. 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 is still problematic, and much of public funds were lost corruption,
which left the government incapable of funding projects geared toward development.

Under the Marcos authoritarian regime, the tax system remained regressive. During the latter part of
the Marcos years (1981-1985), the tax system was still heavily dependent on indirect taxes, which made
up 70% of total tax collection. The tax system also remained unresponsive. Taxes grew at an average
annual rate of 15% and generated a low tax yield. Tax effort, defined as the ratio between the share of
the actual tax collection In gross domestic product and predictable taxable capacity, was at a low 10.7%.

As Corazon Aquino took the helm of the government after the EDSA 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 promoting 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:

a. uniform rate of 10% on sale of domestic and imported goods and services and zero percent on
exports and foreign-currency denominated sales;

b. ten (10) percent in lieu of varied rates applicable to fixed taxes (60 nominal rates), advance sales tax,
tax on original sale, subsequent sales tax, compensating tax, miller's tax, contractor's tax, broker's tax,
film lessors and distributor's tax, excise tax on solvents and matches, and excise tax on processed
videotapes;

c. two percent tax on entities with annual sales or receipts of less than 200,000;

d. adoption of tax credit method of calculating tax by subtracting tax on inputs from tax on gross sales;

e. exemption of the sale of basic commodities such as agriculture and marine food products in their
original state, price-regulated petroleum products, and fertilizers; and f. additional 20% tax on non-
essential articles such jewellery, perfumes, toilet waters, yacht and other vessels for pleasure and
sports.

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

* Lease of residential units with monthly rental per unit of not more than 8,000, 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 effect any change in the tax
system. His vice president Gloria Macapagal-Arroyo was Swept to power through another EDSA
Revolution. As president, she undertook increased government spending without adjusting tax
collections. This resulted to large deficits from 2002 to 2004. The government had to look for an
additional source of revenue, and in 2005, the Expanded Value Added Tax (E-VAT) was signed into law as
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. Select professional
services were also taxed. In February 2006, the VAT tax rate was also increased from 10% to 12%.

As President Benigno Aquino III succeeded President Arroyo in 2010, he promised that no new taxes will
be imposed, and additional revenue would have to come from adjusting existing taxes. The
administration ventured into the adjustment of excise tax on liquor and cigarettes or the Sin Tax Reform,
motivations for which was primarily fiscal, public health, and social order related considerations,
Republic Act 10351 was passed, and government revenues from alcohol and tobacco excise taxes
increased. Collections from tobacco and alcohol in 2015 made up 1.1% of the Gross Domestic Product,
and the improvement in tax collection resulted to the Philippines receiving a credit rating upgrade into
investment grade status, The Sin Tax Reform was an exemplar on how tax reform could impact social
services, as it allowed for the increase of the Department of Health budget (triple in 2015) and free
health insurance premiums for the poor people enrolled in PhilHealth increased (from 5.2 million in
2012 to 15.4 million in 2015).

The administration of the new president Rodrigo Duterte promised tax reform, particularly in income
taxes, as it vowed to lower income tax rates shouldered by working: Filipinos. The present income tax
scheme of the country is the second highest in Southeast Asia, and the current laws on income taxes
were outdated, as they were drafted two decades ago. 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 into the much-desired economic development that will be felt even
by the lowest classes in society.

Along with tax reform came the administrative reforms, such as the restructuring of the Department of
Finance and its attached agency, Bureau of Internal Revenue (BIR) through Executive Order 127.
Collection and tax audits were intensified, computerization was introduced and corruption relatively
reduced, which improved the trust in the BIR in general. As a result of the tax reform of the Aquino
administration, both tax and revenue effort rose, increasing from 10.7% in 1985 to 15.4% in 1992.

Greater political stability during the administration of Fidel Ramos in 1992 allowed for continued
economic growth. The Ramos administration ventured into its own 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 (4) rationalize the grant of tax incentives, which was
estimated to be worth 31.7 billion in 1994.

The VAT base was also broadened in 1997 to include services, the Republic Act 7716, The features of the
improved VAT law were as follows:

a. Restored the VAT exemptions for all cooperatives (agricultural, electric, credit or multi- purpose, and
others provided that share capital of each member does not exceed 15,000)

b. Expanded the coverage of the term "simple processes" by including broiling and roasting, effectively
narrowing the tax base for products.

c. Expanded the coverage of the term "original state" by including molasses.

d. Exempted from the VAT are the following:

• Importation of meat

• Sale or importation of coal and natural gas in whatever or state.

• Educational services rendered by private educational institutions duly accredited by the Commission
on Higher Education (CHED)

• House and lot and other residential dwellings valued at 51 million and below, subject to adjustment
using the Consumer Price Index (CPI)

• Sale, importation, printing, or publication of books and any newspaper.

GOVERNMENT PEACE TREATIES WITH MUSLIM
FILIPINOS
1. What does MNLF mean?

The Moro National Liberation Front is a political party that was created in the Philippines in 1972. It
began as a breakaway faction of the Muslim Independence Movement. Beginning in the 1970s, the
MNLF was the major Moro separatist movement for over two decades.

2. What is the meaning of ARMM in Philippines?

Autonomous Region in Muslim Mindanao is what stands ARMM located in Mindanao. Aregion where
preserving the tradition and culture in Muslim Mindanao.

3. What is the capital of ARMM?

Cotabato City

PRESIDENT MONTH/YEAR NEGOTIATION/TALKS/AGREEMENT

Fidel V. Ramos January 1997 The government of President Fidel
Ramos sent feelers to the MILF, a
splinter group of the mainstream
Moro National Liberation Front,
after the latter signed a final peace
deal with government on Sept. 2,
1996.
Joseph Estrada July 1998-April 2000 President Joseph Estrada vowed to
pursue talks with the MILF after he
was sworn in as 13th president of
Philippine republic. Estrada ordered
an all-out offensive against MILF
after rogue members of the rebel
group were blamed for the
bombing of a ferry on Mindanao
Island, killing dozens.
Gloria Arroyo January 2001- March 2001 President Gloria Macapagal Arroyo
promised to re-open talks with the
MILF after Estrada was removed in
an army- backed popular revolt.
Arroyo asked Malaysia to broker
talks with MILF.
Benigno Aquino III October 2012 Aquino's Chief domestic
accomplishment was the
conclusion of a peace agreement
with the Moro Islamic Liberation
Front (MILF. The deal promised a
 significant amount of autonomy to
a Muslim-majority region of
southern Mindanao and seemingly
concluded four decades of deadly
conflict.
Rodrigo Duterte May 2017 Duterte was the only candidate
from Mindanao. He was also the
only one who met MILF leaders at
their camp, talked of passing the
BBL, spoke of the need to address
Muslim grievances and the
importance of peace in Mindanao
for the whole of Philippines. The
core of his policy to bring stability is
to create a federal system with the
BBL as a keystone that can be
applied nationwide.
1. What is Bangsamoro Organic Law all about?

An Act Providing for the Organic Law for the Bangsamoro Automous Region in Muslim Mindanao,
Repealing for the Purpose Republic Act No. 6734, Entitled "An Act Providing for An Organic Act for the
Autonomous Region in Muslim Mindanao," As Amended by Republic Act No. 9054, Entitled "An Act to
Strengthen and Expand the Organic Act for the Autonomous Region in Muslim Mindanao"

2. What is the importance of Bangsamoro Organic Law?

The primary aim of this Organic Law is to protect a political organization, offer additional for its basic
structure of government in acknowledgement of the fairness and credibility of the cause of the
Bangsamoro people and the ambitions of Muslim Filipinos and all indigenous cultural communities in
the Bangsamoro Autonomous Region.

3. Who is the leader of Bangsamoro?

Murad Ebrahim

Bangsamoro Basic Law is the latest treaty in Philippines that open for the Peace of Muslim in the
Philippines it also give rights to our Filipino-Muslim people in Mindanao. Thepurpose under the
constitution or under the that "The people of the Autonomous Region InMuslim Mindanao, Imploring
the aid of Almighty God, in order to develop a just and humenesociety and establish a Regional
Autonomous Government that is truly reflective of their idealsand aspirations within the framework of
the Constitution and national sovereignty, as well asthe territorial integrity of the Republic of the
Philippines, and to secure to themselves andtheir posterity the blessings of autonomy, democracy,
peace, justice and equality, do ordainand promulgate this Organic Act through the Congress of the
Philippines". That is under the REPUBLIC ACT NO. 6734". The article that states the new treaties of
Filipino-Muslim in the Phillipines. The Philippines signs historic peace agreement with Filipino-Muslim
groups.
INSTITUTIONAL HISTORY OF SCHOOLS IN THE PHILIPPINES

Institutional History (IH) is the narrative records of how an institution's ways and structure evolved
through time. This is generated and recorded in a collaborative way by scientists, farmers and other
stakeholders. People seeking change are often impatient, intent on addressing the problems of the
world. In the words of one of the greatest activists of them all, they are consumed by the fierce urgency
of now. From the perspective of 'now', institutions appear to be permanent and unchanging; in fact,
they often depend on that appearance for their credibility. But 'now' is merely a moment on the
continuum of history, and history shows us that the status quo is far less fixed than it appears. Yes,
institutions are inherently conservative, but their normal functioning provokes changes in the world,
changes that buffet them and oblige them, over time, to either evolve or fail.

Examining history helps us question the world we take for granted, and understand what long-term
trends are shaping it. By learning how today's world has been constructed you can more realistically see
how it can change.

EDUCATION INSTITUTIONS

Pre-Colonial Philippines

•In pre-colonial Visayan communities, the babaylan (or the catalonan in Tagalog) served as educators.
Children also received their education from their parents on matters such as the household and hunting.

• In most communities, stories, songs, poetry, dances, medicinal practices and advice regarding all sorts
of community life issues were passed from generation to generation mostly through oral tradition.

• Some communities utilised a writing system known as baybayin, whose use was wide and varied,
though there are other syllabaries used throughout the archipelago.

Spanish Colonization

• During Spanish colonization, the educational system was formalized, although it remained exclusive to
children of Spanish officers, at first, and then, eventually, to rich mestizos.

• The schools were run by religious orders, such as the Franciscans, Dominicans, Augustinians, and
Jesuits.

•The boys went to colegios, while the girls went to their besterios or a finishing school for

womanhood.

• LAW OF THE INDIES. Based on the order of King Philip II, Spanish conquistadores were to teach the
natives Spanish. However, given the reality of that time, this was not completely fulfilled.
• Education of natives was mostly ecumenical, and it involved the friars learning the indigenous
languages and translating the prayers from Latin. For this reason, the Spanish language did not become
as widespread as it did in South America (Rodriquez, 2006 p.7)

• Tomas Pinpin, who was a Tagalog printer working for the Dominican press, wrote a book in Romanized
phonetic script to teach the Tagalog the Spanish Language. The book would be published in 160, the first
such book published by a Philippine native (Rafael, 1988, p.55)

• Some of the published books during the Spanish era are archived at the University of Santo Tomas

•The Spanish government issued the Educational Decree of 1863, which required two schools per
municipality (one of the boys and the other for the girls) and standardize the curriculum. The decree
also established the Superior Commission on Primary Education which acted like today's Department of
Education

Oldest higher education institutions established during this ere:

Colegio de San Ignacio- first college schools for boys

• Colegio de San Ildefonso-established in Cebu in 1595

• Escuala Pla- renamed Ateneo Municipal, and then Ateneo de Manila Univeristy (1589)

• University of Santo Tomas (1611)

• Colegio de Santa Potenciana (1589)-first school and college for girls

American Period

• The Americans used to introduce the American Ideals and culture

• The United States introduced the public-school system, especially through 600 American teachers
abroad the USS Thomas, in 1901. Known as the Thomasites, they would teach young Filipinos the English
Language and with it, the American culture.

• Children aged 7 and above were obliged to register at the nearest school Education Infrastructures
established during the Spanish era were used again for the American school system

• Levels of education were divided into elementary, secondary, and tertiary, or college level Colleges
built during the American Period:

• Philippine Normal School (1901)

• St. Paul University (1904)

• Zamboanga Normal School (1904)

• University of Manila (1914)

•Philippine Women's University (1919)

• Far Eastern University (1933)

Japanese Occupation

The Japanese issued Military Order No.2, which listed the basic guidelines of education for the re-
opening of schools:

• Enrich Filipino culture

• Recognize the Philippine-Japan relations by being part of the Greater East Asia Coprosperity Sphere

• Learn the Japanese language instead of English

• Foster love of work

Education in the Present Time

• The American system heavily influences Philippine education system, with English as the main medium
of instruction

• The pattern of formal education has four stages: preparatory and kindergarten, primary education,
secondary education, and college

• House Bill 7350, or the American Calendar Shift of 2018, proposed a mandatory shift in the academic
calendar, moving the start of the school year from June to August. The calendar shift favors
globalization, to align with international standards

• In 2013, President Benigno III signed into law the K-12 Program which would cover "Kindergarten and
12 years of basic education (six years of primary education, four years of Junior High School, and two
years of Senior High School to provide sufficient time of mastery of concepts and skills develop lifelong
learners, and prepare graduates for tertiary education, middle-level skills development. Employment
and entrepreneurship."