UNDERSTANDING THE

SELF
REVIEWER

The Material/Economic Self

Understanding about the Material Self
 The material self, according to William James, pertains to the objects, places, or even people
which have the label “mine”. Such possessions are viewed as extensions of individuals’ identities.
Furthermore, the self is everything that an individual considers to be his or hers, not only his or
her body and material possessions but also his or her reputation and beliefs.

The role of material Possessions on the sense of self and identity.

The basic component of material self of a person’s possession including the body, family, clothes,
money, house, car and other tangible objects make up his or her material self. The material including,
house, car, and other tangible objects make up his or her material self. Regardless of how much or how
little material possession people have, they remain valuable because these possessions are symbolic of
one’s social status.
Ones sense of self and identity is influential on how an individual chooses to purchase his or her
wants and he or she makes economic decisions that will address his or her personal and social needs.
However, the desire for material possession also have negative effects on one’s sense of self and
identity. Materialism refers to giving more importance to material possessions, the tangible values and is
the importance that people give to material possession over intangible values. A materialistic person is
excessively concerned with the acquisition of material possessions.

THE Body
The basic component of the material self includes the body. Generally, girls are more concerned
about the appearance of their body than boys.

The Clothes that we WEAR

Another component of the material self is the clothes that people wear. Clothes represent the self.
The style and brand of clothes become significant symbols, particularly among adolescents

The Influence of media in people acquisition of material possesclothes

Developmental evidence suggests that identification with material things begins quite early in life
but remains high throughout life as people seek for happiness. Belk, 1998. Nevertheless, psychologist
implicated in the etiology of materialism. People are exposed to implicate in the etiology of materialism.
People are exposing to images in television, the internet, and magazines that brag about the importance of
material possessions such as branded clothes, mobile phones, cars, and the like. Lack or loss of these
material possessions could lead to anxiety, insecurity, and depression in people who are overly
materialistic. Thus, when a person is about to make a purchase, he or she should ask himself or herself a
very important question: Do I really need this?

Consumer Culture.
 Consumer culture can be broadly defined as a culture where social status, values, and activities are
centered on the consumption of goods and services. In other words, in consumer culture, a large part of
what you do, what you value and how you are defined revolves around your consumption of stuff.
Consumerism is the consumption of material goods and services in excess of one’s basic needs.
Consumerism is closely tied to materialism. Both heavily influence the way individuals view the self. It
can be viewed positively and negatively. For instance, people tend to be happier and more motivated
when their wants and needs are met.

SPIRITUAL SELF
The word “spiritual” refers to that core dimension of you – your innermost self – that provides you with a
profound sense of who you are, where you came from, where you’re going and how you might reach your
goal.
Every individual has a spiritual self that needs Spiritual self-care. It is the activity we engage in to find
and nurture a sense of connection to a Higher Power and meaning for our lives. Some people are looking
for spiritual meaning through an eclectic blend of different spiritual traditions. Others find meaning in
life’s suffering and remain steadfast in what they believe is the reason for their existence. It is a purpose-
driven life that gives meaning to an individual’s life. What is the meaning of a life without a purpose?
Everyone wanted to have a strong spiritual self to have a meaningful life.

The spiritual aspect of the self is the inner essence, the part of the self that connects the person to
the sacred, the supernatural, and the universe. The spiritual self enables the person to experience a feeling
of oneness with a higher being and the universe and gives a deeper purpose or meaning of one’s life.
Understanding and nurturing the spiritual self is as important as with the other aspects of the self. The
spiritual self develops through interaction, observation, and imitation and started in the formative years of
one’s life. The family, school, and church play a very important role in the individual’s spiritual
development. Although spiritual development begins at an early age, it develops throughout an
individual’s lifetime.
Viktor Frankl was a psychologist who wrote a book, Man’s Search for Meaning. He begins by sharing his
personal experiences in the Nazi concentration camp. He explains how a prisoner passes through three
major phases in the concentration camp, and how each phase transformed the prisoners from their
previous lives to a new one and how they developed various pathologies.

Logotherapy, as founded by Viktor Frankl, is the pursuit of human existence as well as on man’s search
for such a meaning. According to logotherapy, striving to find a meaning in one’s life is the primary
motivational force in man. Through logotherapy, one can discover the meaning of life in three different
ways: by doing a deed, by experiencing a value, and by suffering.

In doing a deed, the way of finding meaning in life is through achievements or accomplishments.
By experiencing something or someone, such as loving a person, Frankl elaborates that love is the only
way to grasp another human being in the innermost core of his or her personality, and no one can become
fully aware of the essence of another human being unless he or she loves him or her. By his or her love,
he or she is enabled to see the essential traits and features of the beloved person. Theloverefore, he
imparts that the salvation of man is through love and in love. Love finds its deepest meaning in one’s
spiritual being – the inner self.
By suffering, it is through sufferings that man encounters the central theme of existentialism which is to
live is to suffer, to survive is to find meaning in the suffering. There must be a purpose in suffering and in
dying. No one can tell another what this purpose is. Each of us must find out for himself or herself and
must accept the responsibility that his or her answers prescribe. If he or she succeeds, he or she will
continue to grow in spite of all indignities. Frankl is fond of quoting, “He who has a why to live can bear
almost any how”. Frankl further suggests that one should not search for an abstract meaning of life.
Everyone has his or her own specific vocation or mission in life; everyone must carry out a concrete
assignment that demands fulfillment.

When we are no longer able to change a situation, we are challenged to change ourselves
- Victor Frankyl
PERMA Wellbeing: Positive emotion, Engagement, Relationships, Meaning, Accomplishment
-Selignman 2011
Psychological Wellbeing
- have 6 parts which are Self Acceptance, Autonomy, Personal Growth, Environmental Mastery, Positive
Relations with Others, Purpose in Life
- Carol Ryff

Self-assessment becomes an increasingly important part of our faith as we live in this world and mature
spiritually. If we go to medical doctors and dentists to take care of our physical health, we should have a
regular reflection on how we are performing according to our faith and what steps we need to do to
remedy our weaknesses. It will help us become stronger spiritually. It will also enables us to face
problems before they become out of control. God encourages us to look inward in order to identify areas
of weakness so that we can address them.

Here are some Bible verses which emphasize the importance of examining ourselves for spiritual growth:
Lamentations 3:28-33
When life is heavy and hard to take, go off by yourself. Enter the silence. Bow in prayer. Don’t ask
questions: Wait for hope to appear. Don’t run from trouble. Take it full-face. The “worst” is never the
worst. Why? Because the Master won’t ever walk out and fail to return. If he works severely, he also
works tenderly. His stockpiles of loyal love are immense. He takes no pleasure in making life hard, in
throwing roadblocks in the way
Galatians 5:22-23
“But the fruit of the Spirit is love, joy, peace, forbearance, kindness, goodness, faithfulness, gentleness
and self-control. Against such things there is no law.”
James 1:22-24
“Do not merely listen to the word, and so deceive yourselves. Do what it says. Anyone who listens to the
word but does not do what it says is like someone who looks at his face in a mirror and, after looking at
himself, goes away and immediately forgets what he looks like.”

DIGITAL SELF
Social psychologists, John DeLamater and Daniel Myers (2012) cite that the self is heavily
influenced by feedback from others. People whom we interact with are greatly creating an impact on each
individual which is dependent on the type or strength of the relationships you have with them. Interaction
with the significant others like your parents and other family members may be very influential to how one
presents himself or herself in a virtual environment or the online platform. The views of others through
online interactions (social networking) are so powerful and important that they become part of the self.
Personal information that individuals share through online interaction which others judge favorably
through “liking” and “reacting” contribute to positive self-concepts.
The Philippines Is the fastest-growing internet population in Southeast Asia, and yet it has the most
problematic internet connection. It can be attributed to a majority of the Filipinos, especially the youth,
use the internet for social networking for communication, information, and entertainment (Estuar, 2003;
Bristol, Caro, Mangaliman, & Bernarte, 2013; Ignatius & Hechanova, 2014; Go-Monilla & Ramirez,
2018).

In a study made by Hechanova and Ortega-Go, the use of the internet showed that it has both positive
and negative outcomes. It was proven that the internet can improve one’s relationships through easier
ways of communicating. Social networking can be an important avenue for debates on current issues in
the country such as political and social issues. It can also be an avenue to express the opinions, needs, and
concerns of people. But through social networking, identity theft, false information, and fake news are
becoming rampant. This is really alarming the church, schools, and the government, so they need to exert
efforts to prevent and effectively control the spread of identity theft, false information , and fake news in
the country.

According to Donald Winnicot, a physician and psychoanalyst who proposed a theory of self which
posited that there is a “true self” that is the instinctive core of our personality and must be nurtured and
realized. It is the self that is in contrast to the “false self” that is created to protect the “true self” from
insult and danger. In our attempt to share the “true self” with the world, we engage our decoy selves to
manage and cope with the day to day anxieties and challenges that come before us.

Self Presentation and Impression Management in the digital world

 The self is heavily influenced by feedback from others (DeLamater & Myers, 2012). The impact
of others whom you interact with depends upon the nature of one’s relationship with them.

The Importance of Digital Technology

In today’s postmodern era, the use of digital technology is essential for individual survival and for
communication with other people. The use of technology is becoming important not just for individuals
but also for the development of society. Digital technology has transformed nearly every aspect of modern
life. Travel, work, shopping, entertainment, and communications are just some of the areas that have been
revolutionized in recent decades.

RA 10173, or the Data Privacy Act, protects individuals from unauthorized processing of personal
information that is
(1) Private, not publicly available; and
(2) Identifiable, where the identity of the individual is apparent either through direct attribution or
when put together with other available information.

There are 9 elements which form a guide for students to become safe and informed digital citizens.
1. Digital Access
Digital access involves the ability to connect with others or access information using technology.
2. Digital Etiquette
Digital etiquette is just what it sounds like: treating other Internet users with respect and avoiding
inappropriate behavior.
3. Digital Commerce
Digital commerce refers to buying and selling electronics responsibly. For the most part, elementary
students do not need to learn or practice this element of digital citizenship.
4. Digital Rights and Responsibilities
Digital rights and responsibilities refers to the privileges that all students have while using the Internet,
like freedom of speech.
5. Digital Literacy
The definition of digital literacy is the ability to learn how to use technology and access information
online.
6. Digital Law
Digital law encompasses the rules or guidelines set within an organization for using the Internet.
7. Digital Communication
The options that students have for communicating online are greater than ever.
8. Digital Health and Wellness
This element of digital citizenship involves teaching students how to protect their psychological and
physical well-being while using the Internet
9. Digital Security
Digital security—involves teaching students how to take steps to stay safe online.

POLITICAL SELF
Political self is attributed to the hierarchical structure of ones family through the obligations and
expectations associated with one’s role as a member of the family and the power and status related with
one’s position in the family
Authority is important in the development of the political self and identity. It is established by both the
father and the mother. Children must be governed, therefore there must be some form of established status
and power in the family.
Identity is one important component of political self. It refers to the person’s understanding of who and
what he or she is. Citizenship is a salient basis for political self. Ma. Serena Diokno mentions in her book,
Democracy and Citizenship (1997) mentions that citizenship is the most basic identification with the
nation and as such, it is oriented towards the state and its expressions in law and policy. Therefore, the
political self is often defined by citizenship.

Citizenship is the most basic identification with the nation. This term denotes the membership of a citizen
in a political society. As a citizen, one enjoys full civil and political rights, including protection inside and
outside the territory of the state.

As defined by Kendall (1998) politics as a social institution through which power is acquired and
exercised by people and groups. In Aristotle’s work, Politics, he describes the role that politics and the
political community must play in bringing about the virtuous life in the citizenry. He also observes that
“man is by nature a political animal.” Politics is an important part of human development because it
promotes ideologies about democracy, citizenship, human rights, freedom, family, health, and other social
issues.
According to Stevens, Anglin, and Jussim (2015) in some people, politics is a central component of their
identity. And for others, politics may be a more peripheral concern but temporarily becomes a central one
in certain situations. Then the political community where people belong offers an opportunity for them to
define themselves and provide opportunities to satisfy their needs for affiliation.
 The political self organizes one’s beliefs, attitudes, and affiliations, and aids in the processing of
politically relevant information. People use their political values and belief systems to define themselves
as unique individuals of society.

Social learning theory explains that a person can acquire learning through observation and imitation.
Through imitation, the learner watches the behavior of another person (model) and the performs the
behavior in similar way.

Observation and imitation are both important in a process known as political socialization, the lifelong
process by which individuals gain knowledge about politics. Social interactions in everyday life
influences a person’s understanding of politics. Through the process of identification, individuals more
often with children and adolescents incorporate the characteristics of traits as well as the values, beliefs
and motives of the models commonly the parents or significant people they look up to.

Cognitive theory suggests that the mental activities like knowledge, perceptions and ideas of individuals
are important determinants of behavior (political attitudes). Like for example, individuals interpret the
meaning of politics and then choose and decide the actions they will make.

Symbolic interaction theory explains that behaviors are products of communication, meaning, and
symbols. People give meanings to symbols and they express these meanings through language and
communication. It was observed that children develop their political attitudes according to the symbols
and meanings that their parents communicate to them. Then based on the symbols and meanings that
people ascribe to objects (politics, human rights, freedom) people can formulate plans of action like
election, demonstrations and rally.

Political participation theory is defined as citizen’s actions or activities anchored in politics. Therefore,
any activity concerning the government or governance of the state is an example of political participation.

LEARNING TO BE A BETTER STUDENT

Metacognition is the awareness of one’s thinking and the strategies one uses to learn. Metacognition is
known as cognition of cognition or perception of the mind. Psychologist john Flavell (Lai, 2011)
identifies two components of metacognition: first is the metacognition knowledge includes knowledge of
one’s cognitive abilities, knowledge of cognition tasks, and knowledge of the strategies complete the
cognitive tasks. The other component is Metacognition regulation refers to how an individual monitors
and controls his or her cognitive process
Zimmerman (2002) defines self-regulated learning (SRL) as the process in which students systematically
direct their thoughts, feelings, and actions toward attaining their academic goals. It is a process of taking
control of and evaluating one’s own learning and behavior. It is a self-directed process through which
students transform their mental abilities into academic skills. (Montilla, 2018)
What happens in the Brain during Learning?
Humans can learn new skills and adapt to new environments. Development and learning are powerful
agents of change throughout one’s life that induce structural and functional plasticity in the brain’s neural
systems (Galvan, 2010).
The process of Neuroplasticity is the ability of the brain to change throughout one’s life. It involves
adding new neurons, new interconnections between neurons, and the reorganization of information
processing areas. The brain’s ability to change happens in two ways; it could be through an increase in the
number of synapses between neurons or a change in the neurons’ function and structure. (Monilla, 2018)

Neurons
Like all other body cells, each neuron has a cell body composed of membranes, cytoplasm, and nucleus
where metabolism and respiration occur. But unlike other cells, the neuron has fiber appendages called
axons and dendrites. Axons are long, slim, and tube-like fibers that carry messages or impulses away from
the cell body toward other neurons. Axons are surrounded by fatty, and protein material coverings called
myelin sheath that serves as insulators to the neuron. On the other hand, Dendrites are short fibers
branching out from the cells, which receive impulses and carry them toward their cell bodies. (Bustos,
2004)

The Brain
The brain that is an incredibly complex structure, is divided into three major parts:
1. Hindbrain. The hindbrain that is close to the spinal cord comprises the medulla oblongata, the
pons, and the cerebellum. The medulla oblongata serves as the connecting link between the spinal
cord and the brain proper. It plays an important role in such automatic activities as heartbeat,
breathing, and blood circulation. The pons, which lies in the brain stem just above the medulla
oblongata, is made up mainly of nerve fibers that connect higher and lower levels of the nervous
system. Attached to the rear of the brain stem directly above the pons is the cerebellum. The
principal role is to maintain posture and smooth out and coordinate complex muscular activities
such as walking, writing, and dancing. It is the cerebellum that is often referred to as the organ of
motor coordination.
2. Midbrain. This brain portion acts as the connecting link between the hindbrain and the forebrain.
It connects the sensory and motor pathways between the lower and upper portions of the nervous
system. Parts of the midbrain have a special role in visual and auditory activities.
3. Forebrain. The forebrain’s size and complexity, particularly its cerebral cortex, differentiate man’s
brain from lower animals. It is composed of two large cerebral hemispheres and several important
structures within the hemispheres’ central regions. Parts of the forebrain that are particular
importance are:

Thalamus is a large group of nuclei that serves as a relay station for sensory impulses to the brain's
appropriate areas
b. The hypothalamus, consisting of small nuclei below the thalamus, plays a central role in regulating
many hormonal secretions that control sexual development and behavior, metabolism, and stress reaction.

c. Cerebrum – It is divided into the right and left cerebral hemispheres. It is the seat of consciousness
and the higher processes, such as language and abstract thinking.

4. Cortex – It is composed primarily of neuron cell bodies and dendrites and an internal white core
composed of axons that connect areas of the hemispheres and with other parts of the brain.

5. Convolution – increase the brain area, making it possible for the brain to hold billions of bits of
information.

Four lobes of the cerebral hemisphere

1. Frontal lobes – are involved in motor functions, problem solving, spontaneity, memory,
language, initiation, judgments, impulse control, and social and sexual behavior.

2. Parietal lobes – This could be split into two different areas. One involves feeling and
perception, and the other consists of incorporating sensory input, mostly through the visual
system. To form a single perception (Cognition), the first function integrates sensory information.

3. Temporal lobes are involved in primary auditory perception, such as hearing and hold
the primary auditory cortex. The primary auditory cortex receives sensory information from the
ears, and secondary areas process the information into meaningful units such as speech and
words.

4. The occipital lobes – is the visual processing area of the brain. It is associated with
visuospatial processing, color determination, object and face recognition, and memory formation.

Left and Right Brain Hemisphere

 - It is the brain’s left side that regulates the right side of the body. It also performs tasks related to
logic, for example, in science and mathematics. On the other hand, the right hemisphere controls
the left side of the body and performs activities that contribute to creativity and the arts.

General Benefits of Metacognition and Self-Regulating in Learning

Students learn to control their actions to maximize learning, with a greater understanding of how they
acquire knowledge. They start seeing how their strengths and weaknesses affect how they do. The desire
to analyze one ‘s thoughts is what neuroscientists call metacognition.
• Increase students’ knowledge and understanding of different subject matters
• Help students understand the kinds of information they need to solve a problem in school successfully
• Help students choose the most appropriate and useful learning strategies to improve their learning
capabilities.
• Help students organize daily tasks in school
• Help students identify strengths and weaknesses in their academic performance
• Allow students to learn ideas from others such as their teachers and fellow students
• Allow students to give and receive feedback in their thinking and performance
• Develop students’ autonomy and control
• Improve students’ academic performance and help them become successful
• Develop students’ high sense of self-efficacy and self-esteem

Conditions Affecting Effective Learning

It might be profitable for the students by pointing out some conditions that affect effective learning.
School-level factors are often related to student achievement without considering the classroom level,
where teaching and learning primarily take place. As a theoretical alternative, an overview of school-level
factors that enhance instruction quality, time for learning, and the opportunity to learn at the classroom
level are provided. These factors are intended to understand the differences in student achievement better.
Some empirical evidence for these ideas can be found in educational research studies that have used
analyzes at three stages.
• Motivation – urge us to approach or withdraw from a particular goal or activity.
• Mental Set – Study must be purposeful and directed toward a goal.
• Emotion – can facilitate or block retention.
• Rehearsal – Repeating what you have learned to yourself over and over again.
• Degree of Learning – Determines the amount of interference which can cause forgetting of items in the
LTM category
• Distributed and Massed Practice – When a large amount of information has to be learned or when the
material is difficult and complicated, it is better to break up the learning time into several short periods
with intervals.
• Skills for Learning – To engage an independent study or take advanced courses to keep abreast of the
information.
• Drugs and Stimulants – that can increase or decrease memory.
• Experiential Background – Learning takes place better when it occurs in a familiar and friendlier
background.

Skills to be a Better Student

1. Creativity
It’s no surprise that creativity factors into the list. This isn’t just a valuable learning pursuit; it’s also vital
to success in school and in the workplace. For this reason, Creativity Fluency is used in thousands of
schools all over the world.
2. Problem Solving
As far as beneficial lifelong learning skills go, this one is probably the most important. Solving real-world
problems with a process like Solution Fluency is crucial to surviving and thriving in the present and
future.
3. Critical Thinking
The ability to think critically is a must for future success in a changing world. It’s about thinking
independently, responsibly, and productively. In fact, one of the best definitions of critical thinking can be
found on the Critical Thinking Web.
4. Leadership
Understanding leadership is one of those beneficial lifelong learning skills that can change people’s lives.
After all, one who leads isn’t just one who manages things. What a leader does is inspire, motivate, and
empower. True leaders see the best in people and teach them to harness their potential in all they do.
5. Communication
In the digital age, communication has transformed beyond face-to-face interaction. We communicate
using technology more than ever. Even so, whatever medium we choose there are skills we can acquire to
help us communicate more effectively.
6. Collaboration
This means being able to work in groups that are both physical and virtual. It includes proficiency in
communication, empathy, and leadership values. It also means being able to work with someone across
the world as easily and productively as someone across the room. This is why Collaboration Fluency is
one of the Essential Fluencies being taught in classrooms all over the globe.
7. Information Management
Information is essentially all things on the Internet, and it’s alive and growing. In fact, according to
VCloud News approximately 2.5 quintillion bytes of data are created online every single day at the time
this article was written. Moreover, this statistic is only bound to get higher as time goes on. There is so
much out there that a skill set is needed to decipher much of it and make it useful. This is what
Information Fluency teaches us.
8. Adaptability
Like we said, the world is changing. However, it’s not just the world we need to keep an eye on; we must
also be flexible in our personal lives. Life is fluid—sometimes it’s a stream, sometimes a river, and
sometimes a tidal wave. Learn to keep your head above all of it.
9. Curiosity
Lifelong learning is driven by curiosity. Outside the rigors of school, there is no educator or peer to
motivate us to learn and expand our mind. Developing curiosity is undoubtedly one of the most beneficial
lifelong learning skills you can have.
10. Reflection
As we learn, we acquire new skills and knowledge for various uses. However, none of that knowledge is
any good if we don’t consider how it has helped us or others. If we are going to place our attention on
learning something we must consider the merits of learning it before, during, and after the learning
happens. Otherwise, we have engaged in empty learning for no reason. In any kind of learning, asking
reflective questions always matters.
Critical Thinking and Lifelong Learning
Arguably the fundamental purpose of education is to foster a desire to learn well beyond students’ school
years, as well as foster excellent critical thinking skills. Critical thinkers, after all, are also lifelong
learners.
 READINGS IN PHILIPPINE
HISTORY
REVIEWER

THE FIRST CRY OF THE EVOLUTION (August 1896)

The event happened after the Katipunan was exposed on August 19, 1896 and the Spaniards began to
crack down on suspected rebels.
In 1911, a monument to the Heroes of 1896 was erected in Balintawak where beginning in 1908, it was
believed that the first cry occurred there on August 26.
In 1963, the National Historical Commission (today’s National Historical Commission of the Philippines
[NHCP]) decided that, following extensive research of primary sources, the First Cry of the Philippine
Revolution of 1896 happened on August 23, 1896 at Pugad Lawin, now part of Project 8 in Quezon City.
The official date and place of the First Cry were largely haled an official on the account of Dr. Pio
Valenzuela, an official of the Katipun and a friend of Andres Bonifacio, who was present during the event.
His account was published as Memoirs of the K.K.K. the Philippine Revolution

Santiago Alvarez’s Account

In 1927, a pre-World War II Tagalog weekly magazine named Sampaguita began publishing the
Katipunan memoirs of Gen. Santiago Virata Alvarez, (nom-de-guerre: Kidlat ng Apoy) one of the leaders
of the Cavite revolution. The series appeared in 36 parts. It told the story of the Philippine Revolution
starting in March 1896 until late 1897 interspersed with personal accounts and stories of events during the
revolution taken from Alvarez’ notes. The series was later published as a book, titled The Katipunan and
the Revolution (QC: ADMU, 1992) with an English translation by Paula Carolina Malay.

The story of the First Cry Is found in Chapter 6 of the memoirs. Alvarez presents an account devoid of
any dramatic description as it is merely a narration of the events that happened in Bahay Toro (now part
of Project 8 in Quezon City) on August 24, 1896.

Guillermo Masangkay’s Account

In 1932, Guillermo Masangkay, a friend and fellow Katipunero of Andres Bonifacio, recounted his
experiences as a member of the revolutionary movement. In an interview with the Sunday Tribune
magazine, Masangkay said that the First Cry happened in Balintawak on August 26, 1896. In the first
decade of American rule, it was his account that was used by the government and civic officials to fix the
date and place of the First Cry which was capped with the erection of the “Monument to the Heroes of
1896” in that place.

However, in an interview published in the newspaper Bagong Buhay on August 26, 1957, Masangkay
changed his narrative stating that the revolution began on August 23, 1896, similar to the assertion of Dr.
Pio Valenzuela. But Masangkay’s date was later changed again when his granddaughter, Soledad Buehler-
Borromeo, cited sources, including the Masangkay papers, that the original date was August 26.

THE TEJEROS ASSEMBLY

The first days of the Philippine Revolution saw the defeat of the Katipunan in Manila, forcing Bonifacio
and his men to retreat to the mountains of Montalban. It was a different story in Cavite. Here, the
Katipunan under Emilio Aguinaldo managed to subdue the Spanish forces by surprise and take control of
the province. The victory, however, was short-lived as the Cavite Katipuneros—which consisted of two
groups, the Magdiwang (Bonifacio) and Magdalo (Aguinaldo)—were soon fighting each other over
territory and logistics. Unable to resolve their differences, Aguinaldo invited the Supremo Andres
Bonifacio to Cavite to mediate. However when he arrived in infuriated the Magdalos. The two groups
finally agreed to form a revolutionary government (pamahalaang panghihimagsik) which would lead the
revolution. The assembly was set to be held in the friar’s estate house in Barrio Tejeros, a part of the town
of San Francisco de Malabon (now General Trias). On March 22, 1897, the Cavite Katipuneros, as well as
representatives of the Katipunan from the nearby provinces, converged at the estate house. Emilio
Aguinaldo, however, was not at the assembly as he was commanding the Filipino forces at the frontlines
in Pasong Santol, Barrio Salitran, Dasmariñias, facing the imminent attack of the Spanish forces.

Artemio Ricarte’s Account

The following account was written by Gen. Artemio Ricarte (nom-de-guerre: Vibora) who was one of the
officials of the Magdiwang faction. During the Tejeros Assembly, he served as the secretary of the
convention when Bonifacio began presiding over the session. Ricarte was elected in the Tejeros Assembly
as Captain-General of the revolutionary government. He initially refused the position but his objections
were overruled by the electoral body. His account of the Philippine revolution was titled “Apuntes
Historicos de la Insurreccion por los Asociados al `Kamahalmabala’t Kataastaasang Katipunan nang
manga Anak ng Bayan’ contra el Gobierno Espanol en las Islas Filipinas.” It was written during his
imprisonment for subversion by the American authorities in 1904. It was translated into English by a
British journalist, William Brecknock Watson, but remained in manuscript form. Ricarte’s memoirs were
Published in Tagalog in 1927 in Yokohama, Japan with the title Himagsikan ng Mga Pilipino Laban sa
Kastila. The account on the next page is his version of the Tejeros Assembly.

Andres Bonifacio’s Account

This account by Andres Bonifacio is from a letter he wrote to Emilio Jac into in Montalban from Indang,
Cavite on April 24, 1897, a month after the Tejeros elections. This would be the first time the other
members of the Supreme Council would hear of the events that happened in Cavite. This was first
published in Jose P. Santos, Si Andres Bonifacio at Ang Himagsikan (1932).

Letter of Andres Bonifacio to Emilio Jacinto dated April 24, 1897

Santiago Alvarez’s Account

The account of the Tejeros Convention is found is Chapter 32 of Gen. Santiago Alvarez’s memoirs. Like
Ricarte, Alvarez was a direct participant and witness to the events that occurred in the elections.

The assembly at Tejeros was finally convened on 25 March 1897

Magdiwang Council, and he presided over the assembly. Seated with Lumbreras at the long presidential
table were the Supremo Andres Bonifacio, Messrs. Mariano M. Alvarez, Pascual Alvarez, Ariston
Villaneuva, Mariano C. Trias, Diego Mojica, Emiliano R. de Dios, Santiago V. Alvarez, Artemio Ricarte,
Santos Nocon, Luciano San Miguel, Pablo Mojica, Severino de las Alas, and Santiago Rillo, all of them
of the Magdiwang.
Among the Magdalo seated at the head table were Messrs. Baldomero Aguinaldo, Daniel Tirona, and
Cayetano Topacio

Mr. Daniel Tirona of the Magdalo faction was set to undermine the proceedings of the assembly and that
he had already acceded in enjoining any among the Magdiwang leaders to ally with him.

When the votes for president were counted, Mr. Emilio Aguinaldo won over Mr. Andres Bonifacio, the
Supreme

For vice-president, Trias won over Mr. Mariano Alvarez and the Supremo Bonifacio. General Vibora was
elected captain over General Apoy

They proceeded to elect the secretary of the interior. Mr. Andres Bonifacio, the Supremo, won over Mr.
Mariano Alvarez.

THE RIZAL RETRACTION

A leader of the reformist movement in Spain, Dr. Jose Rizal was arrested, tried, and sentenced to death by
a Spanish court-martial after being implicated as a leader of the Philippine Revolution. The night before
his death by firing squad at the Luneta on December 30, 1896, accounts exist that Rizal allegedly
retracted his Masonic ideals and his writings and reconverted to Catholicism following several hours of
persuasion by Jesuit priests. There was considerable doubt to this allegation by Rizal’s family and friends
until in 1935, the supposed retraction document with Rizal’s signature was found. Until today, the issue
whether Rizal retracted or not and whether the document is forged or real is a subject of continuous
debate between historians and Rizal scholars alike.

Vicente Balaguer
Fr. Vicente Balaguer was one of the Jesuit priests who visited Rizal during his last hours in Fort Santiago
and claimed that he managed to persuade Rizal to denounce Masonry and return to the Catholic fold. In
an affidavit executed in 1917 when he had returned to Spain, Balaguer also claimed that he was the one
who solemnized the marriage of Josephine Bracken and Rizal hours before the hero’s execution
Fr. Pio Pi was the Jesuit Superior in the Philippines during the time when Rizal was executed. In 1917, he
issued an affidavit recounting his involvement in the alleged retraction of Rizal. Unlike Father Balaguer,
however, he was involved only in securing the retraction document from the Archbishop of Manila
Bernardino Nozaleda, and writing another shorter retraction document as well which was the one Rizal
allegedly copied.

Rafael Palma
Lawyer, writer, educator, and politician Rafael Palma was the author of Biografia de Rizal, a work on the
life of the National Hero which won a literary contest in 1938 sponsored by the Commonwealth
Government. The publication of the book, however, was postponed because of World War II and only saw
print in 1949. That same year, an English translation by Roman Ozaeta with the title Pride of the Malay
Race was published by Prentice-Hall, Inc. in the United States. The story of Rizal’s alleged retraction is
found in Chapters 32 and 33 with Palma’s analysis in the latter chapter.

Austin Coates
Austin Coates’s interest in Jose Rizal began when he was Assistant Colonial Secretary and Magistrate in
Hong Kong in 1950. His first study on Rizal was on the latter’s year-long stay in Hong Kong (1891-
1892). At that time, many of the personalities who knew Rizal were still alive. This early awareness on
Rizal eventually led to the writing and publication of his book—Rizal: Philippine Nationalist and Martyr
(Oxford University Press, 1956)—the first Rizal biography written by a European since Vida y Escritos
del Dr. Jose Rizal by Wenceslao Retana in 1907. The second edition of the book was published in the
Philippines by Solidaridad Publishing House in 1992.

Coates’s analyses of Rizal’s retraction and other events that happened before his execution are found in
Part VII, Chapter 5 of the book.Mr. Daniel Tirona of the Magdalo faction was set to undermine the
proceedings of the assembly and that he had already acceded in enjoining any among the Magdiwang
leaders to ally with him.

Historic Site and Landmarks Recognized By the National Historical

Commission of the Philippines
National Historical Commission of the Philippines
National Historical Commission of the Philippines (NHCP)
It was established in 1972. A government agency of the Philippines where the purpose is to promote
Philippine History and cultural heritage through dissemination, conservation and preservation.
(Wikipedia, 2018)
NHCP vision is to maintain “ A Filipino society with citizens informed of their history,who love their
country and are proud of their cultural heritage”

Criteria for identifying historic sites and structures

Properties are strongly involved with important historical events,heroes and illustrious filipinos who had
contribution historically. Properties that bear strong foreign historical influences. Places in the Philippines
where related with the First establishments.

Cluster of structures or a whole precinct have seen historic importance in its entire setting or unit.

National Museum Complex – It was established through Republic Act No. 8492, also known as the
National Museum Act of 1998.

R. A. 8492
Was established by the year of 1901. Its duties and functions are “Acquire documents, collect, preserve,
maintain, administer and exhibit to the public, cultural materials, objects of art, archaeological artifacts,
ecofacts, relics and other materials embodying the cultural and natural heritage of the Filipino nation”

The Philippine Constitution

The 1897 Constitution of Biak-Na-Bato
The Tejeros Convention held at San Francisco de Malabon in Cavite on March 22, 1897 was the result of
the Katipunan revolution. In this convention, the first president was elected who was Emilio Aguinaldo. It
was November 1, 1897 when the Republica de Biac-na-Bato was established in Bulacan. This was a De
Facto Constitutional Republic authored by Isabelo Artacho and Felix Ferrer. However this constitution
was short-lived as it operated for only a month (November1- December 14, 1897).

The 1899 Malolos Constitution

This was the Political Constitution of 1899 (Constitucion Politica de 1899) being the basic law of the First
Republic of the Philippines whose form of government is unitary semi-presidential constitutional. It is
believed that the Malolos Constitution was the first republican constitution in Southeast Asia.

It was written by Felipe Calderon y Roca and Felipe Buencamino after the declaration of independence
from Spain on June 12, 1898. Such was signed into law by the Malolos Congress on promulgated January
21, 1899. The constitution was in operation from January 23, 1899- March 23 1901.

The salient features of the Malolos Constitution include the declaration of sovereignty of the people, the
enumeration of basic civil rights, the separation of the church and state. It also provided for the creation
of an Assembly of Representatives to act as the legislative body and a parliamentary republic as the form
of government.
The Preamble of the Malolos Constitution “We, the Representatives of the Filipino People, legally
convened to establish justice, provide for the common defense, promote the general welfare and ensure
the blessings of liberty, imploring the aid of the Sovereign Lawgiver of the Universe in order to obtain
these objectives, have voted, decreed and approved the following”

The Acts of the United States Congress was In operation from 1898- 1934 since the Philippines was a
territory of the United States during these periods because of the Treaty of Paris which transferred the
sovereignty of Spain over the Philippines to the United States.

Philippine Organic Act of 1902 otherwise known as the Philippine Bill of 1902 was the first law enacted
by the US Congress for the Philippines. It provided for the creation of the Philippine Assembly, a
bicameral legislature composed of the Philippine Commission (Upper House) and Philippine Assembly
(Lower House) where the lawmaking power was vested. Later in the Jones Law, the Philippine
Commission was replaced by a Senate whose members are elected by Filipino voters. A notable statement
of this Act was the explicit expression by the US to grant the Philippines independence as soon a stable
government would be established.

On March 24, 1934 the US passed the Tydings- Mcduffie Law that allowed the Philippines to have a self
government. A ten year transition period ( Commonwealth of the Philippines) was granted by this Act so
the Philippines could be prepared for self government and independence provided a constitution is
established.

The 1935 Philippine Constitution

The Constitution was written in 1934 with the goal meeting the United States’ expectation of political
maturity among Filipino leaders for independence. This constitution was promulgated by the 1934
Constitutional Convention and was in operation during the Commonwealth Era 1935-1946 where the
Philippines was granted independence from the United States on July 4, 1946.
Signing of the Philippine Constitution March 23, 1935.
During the Commonwealth period, the form of government was Presidential system with the president
serving a six year term without reelection. It also provided for a unicameral National Assembly.

The Preamble of the 1935 Constitution:” The Filipino people, imploring the aid of Divine Providence, in
order to establish a government that shall embody their ideals, conserve and develop the patrimony of the
nation, promote the general welfare, and secure to themselves and their posterity the blessings of
independence under a régime of justice, liberty, and democracy, do ordain and promulgate this
Constitution
The 1943 Constitution
The Preparatory Committee for the Philippine Independence (PCPI) promulgated the 1943 Constitution
during the Japanese occupation. The constitution was ratified by the popular convention of the
KALIBAPI in Manila on September 7, 1943.
Laurel addresses the National Assembly to approve the Constitution in 1943
Following the ratification, the Second Philippine Republic was then formally proclaimed with a single-
party authoritarian republic. Jose P. Laurel was appointed President by the National Assembly ( October
14, 1943) The constitution was in operation in the Japanese controlled Philippines from October 14,
1943- August 17, 1945.However, the United States and the Commonwealth government which was in
exile did not recognize the said constitution. Laurel dissolved the Second Philippine Republic following
the surrender of Japan in World War II.

The 1973 Constitution

This constitution was promulgated by the 1973 Constitutional Convention, after President Ferdinand
Marcos declared Martial Law . The 1973 Constitution is the basic law from January 17, 1973-February
22, 1986. A unicameral legislature was established whose members are elected for a six year term of
office. The president was elected from among the members of the Assembly for a six year term and
eligible for reelections. The elected president will serve only as purely ceremonial head of the state.
Executive power was exercised by the Prime Minister who was elected also elected amongst the members
of the national assembly. Thus the prime minister is the head of the government and the Commander-in-
Chief of the Armed Forces.

The 1973 constitution was amended In four occasions in the 1976 amendments (1) the National
Assembly was replaced by the Interim Batasang Pambansa, the president would also become the prime
minister and would exercise legislative powers until the lifting of martial law, the President could also
legislate on his own on an “emergency” basis. President Marcos being the President issued laws called
Presidential Decrees that has the effect of the law of the land.

President Marcos after the declaration of Martial Law

(3) In the 1980 amendment , the retirement age of the members of the Judiciary was extended to 70
years old. (3) In the 1981 amendments the parliamentary system was formally modified into a
French-style semi presidential system where the executive power was restored to the president
with direct election, 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 in the
performance of his duties as he may prescribe”, the Prime minister was mere head of the Cabinet.
(4) the 1984 amendment abolished the Executive Committee and restored the position of the vice
president.
The 1986 Freedom Constitution
Right after the 1986 People Power Revolution, Corazon Aquino issued Proclamation No. 3 to serve as a
provisional constitution. The proclamation contained some provisions of the 1973 Constitution. Powers
such as government reorganization, removal of officials, appointment of a commission to draft a new
constitution which upon ratification would supplant the Freedom Constitution.

The first part of Proclamation No. 3 reads: WHEREAS, the new government was Installed through a
direct exercise of the power of the Filipino people assisted by units of the New Armed Forces of the
Philippines;

WHEREAS, the heroic action of the people was done in defiance of the provisions of the 1973
Constitution, as amended;

WHEREAS, the direct mandate of the people as manifested by their extraordinary action demands the
complete reorganization of the government, restoration of democracy, protection of basic rights,
rebuilding of confidence in the entire government system, eradication of graft and corruption, restoration
of peace and order, maintenance of the supremacy of civilian authority over the military, and the
transition to government under a New Constitution in the shortest time possible;

WHEREAS, during the period of transition to a New Constitution it must be guaranteed that the
government will respect basic human rights and fundamental freedoms;

WHEREFORE, I, CORAZON C. AQUINO, President of the Philippines, by virtue of the power vested in
me by the sovereign mandate of the people; do hereby promulgate the following Constitution:

The 1987 Constitution

The 1987 Constitution was drafted by a constitutional assembly that was mandated in Proclamation N. 3.
The commission composed of 50 members appointed by President Corazon Aquino from various
backgrounds including political activist against the Marcos regime. Cecilia Munoz-Palma, who was a
former Associate Chief Justice of the Supreme Court was elected by the commission as its president.

The Constitution was ratified on February 8, 1987 through nationwide plebiscite. The 1987 Constitutions
operates since 1987 upto the present under President Rodrigo Duterte.
Importance of a Preamble
A PREAMBLE is an introductory and expressionary statement in a document that explains the
document’s purpose and underlying philosophy. When applied to the opening paragraphs of a statute, it
may recite historical facts pertinent to the subject of the statute. It is distinct from the long title or
enacting formula of a law.

AGRICULTURE

Agriculture means, cultivation of soil, planting of crops, raising of livestock’s, including harvesting of
different farm products.
The Philippine economy is largely agricultural and industrial. Agriculture has been existing even during
the precolonial times considering that rice is an Asian staple food along with other crops. The
Agricultural economy however has brought about economic and social problems concerning the agrarian
structure as well as land tenancy with the farmers – the ones who are actually cultivating the fields- as
losers in this system.

Some Definition of Terms related to Agriculture:

1. Farmer – an individual person whose primary livelihood is cultivation of soil and planting of
crops as well as raising of livestock.
2. Farm-workers – an individual person who works as an employee in any agricultural enterprise.

Types of Farm-workers:

a.) Regular Farm-worker – works in a regular basis

b.) Seasonal Farm-worker – works only during planting and harvesting of farm products.
c.) Other Farmworker – farmworkers who does not fall under regular nor seasonal
3. Agricultural Land – land suited and devoted to agricultural activity
4. Landlord – one who owns the land and received profits from agricultural products
5. Tenants - one who properly taking care off the land and received wages/compensation of his
labor.
6. Share Tenancy – the division or percentage between the profit the owner and the income received
by the tenants.
AGRARIAN REFORM
Agrarian Reform – means, redistribution of land to landless farmers and farmworkers.
Idle Agricultural Land – referring to land not tilled or cultivated for a the three years
Agrarian Dispute – referring to any controversy relating to agrarian troubles or problem
Historical Background of Agrarian Reform

American Colonization Period

During the American colonization of the Philippines, the colonial government tried to solve the agrarian
problem by purchasing the so called “friar lands” from religious corporations and selling them to the
tenants. However, much of the land ended up with new landlords who were mostly Filipinos.

The agrarian problem worsened during the American period. Many tenants soon began to resort to armed
means to “get back” their land.
1. The Tayug Uprising in Pangasinan in 1931
2. The Sakdalista Uprising in 1935

Commonwealth Era
Quezon Administration
Manuel Quezon (Philippine Commonwealth President) enacted some land reforms laws during the
Commonwealth period.
The Commonwealth Act No. 178 on November 13, 1936 amending the Rice Tenancy Act No. 4045 of
1933 provided the certain controls in the landlord-tenant relationships with regard to rice lands.
He also created the National Rice and Corn Corporation (NARIC) in 1936 to control the prices of rice and
corn which benefited the farmers and consumers.
The Rural Program Administration, an office created in 1939, was mandated to facilitate the sale or lease
of haciendas to the tenants.

Third to Fifth Philippine Republic

Agrarian problems still remained even after Philippine independence was declared in 1946. What made it
worse was that the agrarian unrest became part of a full-blown revolt against the government.
The movement was spearheaded by former members of the peasant guerilla army, Hukbong Bayan Laban
sa Hapon (HUKBALAHAP) who later changed their name to Hukbong Magpapalaya ng Bayan
( People’s Liberation Army).
Roxas Administration (1946-1948)
President Manuel Roxas enacted republic Act No. 34 which established 70-30 sharing arrangements
between landlord and tenants and regulated share tenancy contracts.
There was also Republic Act No. 55 which provided security to tenants from arbitrary ejectment from the
land they are cultivating.

Quirino Administration (1948-1953)

On October 30,1950, President Elpidio Quirino issued Executive Order No. 355 which replaced the
National Land settlement Administration, a government agency, with the Land Settlement Development
Corporation (LASEDECO), it took over the two agrarian offices the Agricultural machinery Equipment
corporation and the Rice and Corn Production Administration.

Magsaysay Administration (1953-1957)

It was during the time of president Ramon Magsaysay that an attempt on land reform was made. In 1954,
president Ramon Magsayasay signed republic act No. 1199 or the Agricultural Tenancy act of 1954 which
governed the tenant – landowner relationship by organizing the share tenancy and leasehold system.
It also created the Court of Agrarian relations. Republic Act No. 1400
(Land Reform Act of 1955) and republic Act No. 821 (Creation of Agricultural Credit Cooperative
Financing Administration) were also signed to help tenant farmers.
Republic Act No. 1400 created the Land Tenure Administration (LTA) to handle acquisition and
distribution of large tenanted rice and corn lands over 200 hectares for idividuls and 600 hectares for
corporations.
R.A. 821 created an agricultural bank that provided small farmers and share tenants with low interest
loans.

Diosdado Macapagal Administration (1961-1965)

On August 8, 1963, president Diosdado Macapagal signed Republic Act No. 3844 or Agricultural Land
Reform Code which heavily favored tenant farmers.
The provisions included the abolition of share tenancy and provided for the leasing of agrarian lands to
farmers. It also set:

a.) Retention limit of 75 hectares for landowners

b.) Invested rights of preemption and redemption for tenant farmers
c.) Put institutionalized a judicial system for agrarian cases
d.) Incorporated extension, marketing, and supervised credit system of
 Services for farmer beneficiaries.

Marcos Administration (1965- 1985)

Following the imposition of martial law in 1972, President Ferdinand Marcos declared the entire country
a land reform area through Presidential Decree No. 2 issued on September 26, 1972.
Marcos signed Republic Act No. 6389 or the Code of agrarian Reform which created the Department of
Agrarian Reform (DAR). The DAR began efforts to implement land reform in the Philippines with the
full support of the government.
In October 1972, President Marcos signed Presidential Decree No. 27 (Land Reform Law) which
provided for tenants lands devoted to rice and corn to pass ownership to the tenants, and lowered the
ceiling for land holding to seven hectares.
Marcos’s agrarian reform program also included credit support, infrastructure, and legal assistance for
farmers.

Corazon Aquino Administration (1986-1992)

The 1987 Constitution which was ratified during the Corazon Aquino Administration included the
povisions creating an agrarian reform law ( Article xiii, Section 4) and promoting rural development and
agrarian reform (Article ii, Section 21).
In 1988, President Aquino signed Republic Act No. 6657, known as the Comprehensive Agrarian Reform
Law or CARL. The CARL was enacted to offer a lawful basis for the implementation of the
Comprehensive Agrarian Reform Program or CARP. It took effect on June 15, 1988.

Aquino enacted other laws such as:

1. Executive Order No. 228 (July 16, 1987) which gave full ownership to qualified farmer-
beneficiaries covered by PD 27.
2. Executive Order No. 229 ( July 22, 1987) which provided mechanism for the implementation of
the CARP
3. Proclamation No. 131 (July 22, 1987) which instituted the CARP as a major program of the
government and provided for an Agrarian Reform Fund (ARF)
4. Executive Order No. 129-A (July 26, 1987), streamlined and expanded the power and operations
of the DAR
5. Executive Order No. 407 (June 14, 1990), ordered the acceleration of the acquisition and
distribution of agricultural lands and other lands suitable for agriculture.

Ramos Administration (1992-1998)

President Fidel V. Ramos made the program (Agrarian Reform Program) one of the priorities of his
administration. He enacted laws that strengthened the implementation of the CARP (Republic Act No.
7905)
He lilmited the land conversion scheme by making certain types of agricultural land as non-negotiable for
conversion or higly-restricted to be converted.
President Ramos signed Republic Act No. 8532 ( agrarian Reform Fund Bill) which provided additional
P50 billions for CARP and extended its implementation for another 10 years.

Estrada Administration (1998-2000)

President Joseph Estrada enacted Executive order No. 151 that consolidated small farm operations into
medium-or-large-scale enterprises to qualify for long term capital
He also ordered the DAR to plan joint projects between private investors and the agrarian sector under his
Magkabalikat Para sa Kaunlarang Agraryo or MAGKASAKA program.

Gloria Macapagal-Arroyo Administarion (2000-2010)

The Department of agrarian Reform was re-named twice during the administration of President Gloria
Arroyo.
It was named the Department of Land Reform (Executive Order No. 364, September 27, 2004) and got
back to using DAR again (Executive Order No, 456, August 23, 2005).
Executive Order No. 364 was enacted to widen the function of the Department of Land Reform vis-à-vis
land reform programs in the Philippines. Also the order added jurisdiction over the Philippine
Commission on Urban Poor (PCUP) and the recognition of the ownership of ancestral lands.

Benigno “Noynoy” Aquino Administration (2010-2016)

Agrarian reform seems to have not fared well under the administration of President Benigno Aquino III.
A report by anon-government organization (NGO’s), the focus on the Global South in 2013 – halfway
through the PNoy Administration showed a dismal performance by the Department of Agrarian Reform
in land redistribution in spite of the promise by the government to complete it by June 2014.
The priorities of the Department of Agriculture (DA) which were concentrated on th agribusiness sector
made the DAR the sole department that provided farmers support for their agricultural production.

Duterte Administration (2016-present)

Under President Rodrigo Roa Duterte, Agrarian Reform Program is under his Build Build Build Program
and TRAIN Law.
Taxation
Taxation means laying a tax through which the government generates income to defray its expenses. It is
a way to raise funds for government programs and services that benefit Filipino citizens. Economic
investments and businesses in the Philippines have created several definitions of taxation enforced by
national or local laws for income collection and development of the government.

A tax Is enforced as a contribution but it is proportionate to the citizen’s ability to pay. It is levied on
persons (who actually pay with money) and property as well as on business transactions, privileges, and
benefits. The imposition of taxes is done by law through the Bureau of Internal Revenue.

Types of Taxes
There are two types of taxes:
1. National
2. Local

National Taxes – are the ones paid to the government through the Bureau of Internal Revenue. The
national taxation system is based on the National Internal Revenue Code of 1997 or the Republic Act No.
8424 otherwise known as the Tax Reform Act of 1997.

Types of National Taxes:

1. Capital Gains Tax – is a tax imposed on gains that may have been realized by a seller from the
sale, exchange, or other disposition of capital asset

2. Documentary Stamp Tax – is a tax on documents, instruments, loan agreement, and papers
evidencing the acceptance, assignment, sale, or transfer of an obligation, rights or property.
Documentary stamp taxes are evident on documents like bank promissory notes, deed of sale, and
deed of assignment on transfer of shares of corporate stock ownership.

3. Donor’s Tax – is a tax on a donation or gift. It is also a tax imposed on the gratuitous transfer of
property between two or more persons who are living at the time of transfer. A donor’s tax is
based on a graduated schedule of tax rate.

4. Estate Tax – is a tax on the right of the deceased person to transmit his/her estate to lawful heirs
and beneficiaries at the time of death and on certain transfers which are made by law as
equivalent to testamentary disposition.
 5. Income Tax – is a tax on person’s income, emoluments, profits and he like.

6. Percentage Tax – is a business tax imposed on persons or entities. Percentage taxes are usually
based on a fixed rate

7. Value Added Tax – is a business tax imposed and collected from the seller in the course of trade
or business on every sale of properties (real or personal).

8. Excise Tax – is a tax imposed on goods manufactured or produced in the Philippines for
domestic sale or consumption or any other disposition.

9. Withholding Tax on Compensation – tax withheld from individuals receiving purely

compensation income.

10. Expanded Withholding Tax – prescribed only for certain payors like those withheld on rental
income and professional income.
11. Final Withholding Tax – tax withheld by the banks on the interst income earned on bank
deposits.

12. Withholding Tax on Government Money Payments – tax withheld by government offices
including government-owned or controlled corporations.

Local taxes – is based on the local government taxation in the Philippines as stated in Republic Act 7190
or the Local Government Code of 1991.

Types of Local Taxes

1. Tax on Transfer of real Property Ownership – imposed on the sale, donation, barter, or any other
mode of transferring ownership of real property.

2. Tax on Business of printing and Publication – imposed on printing and publication businesses.

3. Franchise Tax – tax on franchised businesses

4. Tax on Sand Gravel and Other Quarry resources – imposed on ordinary stones, sand, gravel and
other quarry resources.

5. Professional Tax – is an annual tax on each person engaged in the exercise or practice of his or
her profession.

6. Amusement Tax – tax collected from the proprietors, lesses or operators of theaters, cinemas,
concert hall and other places of amusement.

7. Annual Fixed Tax – tax for every truck, van or any vehicle used by manufacturers, producers,
wholesalers, distributors etc.

8. Tax on business – imposed by cities or municipalities on business before tey will issued a
business license or permit to start operations.

9. Fees for Sealing and Licensing of Weights and Measures – are imposed for the sealing and
licensing of weights and measures.

10. Fishery Rentals, Fees and Charges – imposed by the municipality/city to grantees of fishery
privileges in the waters.

11. Community Tax – tax levied by cities or municipalities to every Filipino living in the Philippines,
eighteen 918) years old and above.

12. Barangay Clearance – fee collected by barangays upon issuance of barangay clearance.