0% found this document useful (0 votes)
158 views28 pages

Group 7 Written Report RPH

This document provides a summary of the history of agrarian reform policies in the Philippines from the pre-Spanish period through the administration of Corazon Aquino. It outlines the key land ownership and tenure systems that existed under Spanish colonial rule and how this contributed to the rise of absentee landlords. It then discusses the various agrarian reform laws and programs enacted by subsequent Philippine governments to address land inequality and tenant issues, culminating in the Comprehensive Agrarian Reform Law passed under Aquino.

Uploaded by

Chev Hiddleston
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
158 views28 pages

Group 7 Written Report RPH

This document provides a summary of the history of agrarian reform policies in the Philippines from the pre-Spanish period through the administration of Corazon Aquino. It outlines the key land ownership and tenure systems that existed under Spanish colonial rule and how this contributed to the rise of absentee landlords. It then discusses the various agrarian reform laws and programs enacted by subsequent Philippine governments to address land inequality and tenant issues, culminating in the Comprehensive Agrarian Reform Law passed under Aquino.

Uploaded by

Chev Hiddleston
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 28

READINGS IN PHILIPPINE HISTORY

GROUP 7 PRESENTATION
“Social, political, economic and cultural issues in Philippine history”
Pamantasan ng Lungsod ng Maynila
College of Science
Bachelor of Science in Biology

1. Agrarian Reform Policies

Agrarian Reform
- The redistribution of public and private agricultural lands, regardless of produce and tenurial
arrangement, to landless farmers and regular farm workers, to include support services and other
arrangements alternative to distribution of land such as production/ profit sharing, labor
organization, or distribution of shares of stock.
- Most often refers to transfer from ownership by a relatively small number of wealthy owners
with extensive land holdings to individual or collective ownership. Usually refers to
government-initiated or government-backed redistribution or transfer of ownership of agricultural
land.

Agrarian Reform History:


Pre-Spanish Period
- Before the Spaniards came to the Philippines, Filipinos lived in villages or barangays ruled by
chiefs or datus. The datus comprised the nobility. Then came the maharlikas (freemen), followed
by the aliping mamamahay (serfs) and aliping saguiguilid (slaves).
- However, despite the existence of different classes in the social structure, practically everyone
had access to the fruits of the soil. Money was unknown, and rice served as the medium of
exchange.

Spanish Period
- When the Spaniards came to the Philippines, the concept of encomienda (Royal Land Grants)
was introduced. This system grants that Encomienderos must defend his encomienda from
external attack, maintain peace and order within, and support the missionaries. In turn, the
encomiendero acquired the right to collect tribute from the indios (native).
- The system, however, degenerated into abuse of power by the encomenderos The tribute soon
became land rents to a few powerful landlords. And the natives who once cultivated the lands in
freedom were transformed into mere share tenants.

First Philippine Republic


- When the First Philippine Republic was established in 1899, Gen. Emilio Aguinaldo declared in
the Malolos Constitution his intention to confiscate large estates, especially the so-called Friar
lands.
- However, as the Republic was short-lived, Aguinaldo’s plan was never implemented.
American Period
- Significant legislation enacted during the American Period:
● Philippine Bill of 1902 – Set the ceilings on the hectares of private individuals and
corporations may acquire: 16 has for private individuals and 1,024 has for
corporations.
● Land Registration Act of 1902 (Act No. 496) – Provided for a comprehensive
registration of land titles under the Torrens system.
● Public Land Act of 1903 – introduced the homestead system in the Philippines.
● Tenancy Act of 1933 (Act No. 4054 and 4113) – regulated relationships between
landowners and tenants of rice (50-50 sharing) and sugar cane lands.
- The Torrens system, which the Americans instituted for the registration of lands, did not solve
the problem completely. Either they were not aware of the law or if they did, they could not pay
the survey cost and other fees required in applying for a Torrens title.

Commonwealth Period
- President Manuel L. Quezon espoused the "Social Justice" program to arrest the increasing
social unrest in Central Luzon.
- Significant legislation enacted during the Commonwealth Period:
● 1935 Constitution – "The promotion of social justice to ensure the well-being and
economic security of all people should be the concern of the State"
● Commonwealth Act No. 178 (An Amendment to Rice Tenancy Act No. 4045), Nov.
13, 1936 – Provided for certain controls in the landlord-tenant relationships
● National Rice and Corn Corporation (NARIC), 1936 – Established the price of rice
and corn thereby help the poor tenants as well as consumers.
● Commonwealth Act. No. 461, 1937 – Specified reasons for the dismissal of tenants
and only with the approval of the Tenancy Division of the Department of Justice.
● Rural Program Administration, created March 2, 1939 – Provided the purchase and
lease of haciendas and their sale and lease to the tenants.
● Commonwealth Act No. 441 enacted on June 3, 1939 – Created the National
Settlement Administration with a capital stock of P20,000,000.

Japanese Occupation
- The Second World War II started in Europe in 1939 and in the Pacific in 1941.
- Hukbalahap controlled whole areas of Central Luzon; landlords who supported the Japanese lost
their lands to peasants while those who supported the Huks earned fixed rentals in favor of the
tenants.
- Unfortunately, the end of war also signaled the end of gains acquired by the peasants.
- Upon the arrival of the Japanese in the Philippines in 1942, peasants and workers organizations
grew in strength. Many peasants took up arms and identified themselves with the anti-Japanese
group, the HUKBALAHAP (Hukbo ng Bayan Laban sa Hapon).

Philippine Republic
- After the establishment of the Philippine Independence in 1946, the problems of land tenure
remained. These became worse in certain areas. Thus the Congress of the Philippines revised the
tenancy law.

Manuel A. Roxas
- Enacted the following laws:
● Republic Act No. 34 -- Established the 70-30 sharing arrangements and regulating
share-tenancy contracts.
● Republic Act No. 55 -- Provided for a more effective safeguard against arbitrary
ejectment of tenants.

Elpidio R. Quirino
- Executive Order No. 355 issued on October 23, 1950 -- Replaced the National Land Settlement
Administration with Land Settlement Development Corporation (LASEDECO) which takes over
the responsibilities of the Agricultural Machinery Equipment Corporation and the Rice and Corn
Production Administration.

Ramon Magsaysay
- Enacted the following laws:
● Republic Act No. 1160 of 1954 -- Abolished the LASEDECO and established the
National Resettlement and Rehabilitation Administration (NARRA) to resettle
dissidents and landless farmers. It was particularly aimed at rebel returnees, providing
home lots and farmlands in Palawan and Mindanao.
● Republic Act No. 1199 (Agricultural Tenancy Act of 1954) -- governed the
relationship between landowners and tenant farmers by organizing a share-tenancy and
leasehold system. The law provided the security of tenure of tenants. It also created the
Court of Agrarian Relations.
● Republic Act No. 1400 (Land Reform Act of 1955) -- Created the Land Tenure
Administration (LTA) which was responsible for the acquisition and distribution of
large tenanted rice and corn lands over 200 hectares for individuals and 600 hectares
for corporations.
● Republic Act No. 821 (Creation of Agricultural Credit Cooperative Financing
Administration) -- Provided small farmers and share tenants loans with low interest
rates of six to eight percent.

President Carlos P. Garcia


- Continued the program of President Ramon Magsaysay. No new legislation passed.

Diosdado P. Macapagal
- enacted the following law:
● Republic Act No. 3844 of August 8, 1963 (Agricultural Land Reform Code) --
Abolished share tenancy, institutionalized leasehold, set retention limit at 75 hectares,
invested rights of preemption and redemption for tenant farmers, provided for an
administrative machinery for implementation, institutionalized a judicial system of
agrarian cases, incorporated extension, marketing and supervised credit system of
services of farmer beneficiaries.
- The RA was hailed as one that would emancipate Filipino farmers from the bondage of tenancy.

Ferdinand E. Marcos
- Proclamation No. 1081 on September 21, 1972 ushered in the Period of the New Society. Five
days after the proclamation of Martial Law, the entire country was proclaimed a land reform area
and simultaneously the Agrarian Reform Program was decreed.
- President Marcos enacted the following laws:
● Republic Act No. 6389, (Code of Agrarian Reform) and RA No. 6390 of 1971 --
Created the Department of Agrarian Reform and the Agrarian Reform Special Account
Fund. It strengthened the position of farmers and expanded the scope of agrarian
reform.
● Presidential Decree No. 2, September 26, 1972 -- Declared the country under the land
reform program. It enjoined all agencies and offices of the government to extend full
cooperation and assistance to the DAR. It also activated the Agrarian Reform
Coordinating Council.
● Presidential Decree No. 27, October 21, 1972 -- Restricted land reform scope to
tenanted rice and corn lands and set the retention limit at 7 hectares.

Corazon C. Aquino
- The Constitution ratified by the Filipino people during the administration of President Corazon
C. Aquino provides under Section 21 under Article II that “The State shall promote
comprehensive rural development and agrarian reform.”
- On June 10, 1988, former President Corazon C. Aquino signed into law Republic Act No. 6657
or otherwise known as the Comprehensive Agrarian Reform Law (CARL). The law became
effective on June 15, 1988.
- Subsequently, four Presidential issuances were released in July 1987 after 48 nationwide
consultations before the actual law was enacted.
- President Corazon C. Aquino enacted the following laws:
● Executive Order No. 228, July 16, 1987 – Declared full ownership to qualified
farmer-beneficiaries covered by PD 27. It also determined the value of the remaining
unvalued rice and corn lands subject to PD 27 and provided for the manner of payment
by the FBs and mode of compensation to landowners.
● Executive Order No. 229, July 22, 1987 – Provided mechanism for the implementation
of the Comprehensive Agrarian Reform Program (CARP).
● Proclamation No. 131, July 22, 1987 – Instituted the CARP as a major program of the
government. It provided for a special fund known as the Agrarian Reform Fund
(ARF), with an initial amount of Php50 billion to cover the estimated cost of the
program from 1987-1992.
● Executive Order No. 129-A, July 26, 1987 – streamlined and expanded the power and
operations of the DAR.
● Republic Act No. 6657, June 10, 1988 (Comprehensive Agrarian Reform Law) – An
act which became effective June 15, 1988 and instituted a comprehensive agrarian
reform program to promote social justice and industrialization providing the
mechanism for its implementation and for other purposes. This law is still the one
being implemented at present.
● Executive Order No. 405, June 14, 1990 – Vested in the Land Bank of the Philippines
the responsibility to determine land valuation and compensation for all lands covered
by CARP.
● Executive Order No. 407, June 14, 1990 – Accelerated the acquisition and distribution
of agricultural lands, pasture lands, fishponds, agro-forestry lands and other lands of
the public domain suitable for agriculture.

Fidel V. Ramos
- When President Fidel V. Ramos formally took over in 1992, his administration came face to
face with publics who have lost confidence in the agrarian reform program. His administration
committed to the vision of “Fairer, faster and more meaningful implementation of the Agrarian
Reform Program.”
- President Fidel V. Ramos enacted the following laws:
● Republic Act No. 7881, 1995 – Amended certain provisions of RA 6657 and exempted
fishponds and prawns from the coverage of CARP.
● Republic Act No. 7905, 1995 – Strengthened the implementation of the CARP.
● Executive Order No. 363, 1997 – Limits the type of lands that may be converted by
setting conditions under which limits the type of lands that may be converted by
setting conditions under which specific categories of agricultural land are either
absolutely non-negotiable for conversion or highly restricted for conversion.
● Republic Act No. 8435, 1997 (Agriculture and Fisheries Modernization Act AFMA) –
Plugged the legal loopholes in land use conversion.
● Republic Act 8532, 1998 (Agrarian Reform Fund Bill) – Provided an additional Php50
billion for CARP and extended its implementation for another 10 years.

Joseph E. Estrada
- “ERAP PARA SA MAHIRAP’. This was the battle cry that endeared President Joseph Estrada
and made him very popular during the 1998 presidential election.
- President Joseph E. Estrada initiated the enactment of the following law:
● Executive Order N0. 151, September 1999 (Farmer’s Trust Fund) – Allowed the
voluntary consolidation of small farm operations into medium and large scale
integrated enterprises that can access long-term capital.
- During his administration, President Estrada launched the Magkabalikat Para sa Kaunlarang
Agraryo or MAGKASAKA. The DAR forged into joint ventures with private investors into the
agrarian sector to make FBs competitive.
- However, the Estrada Administration was short-lived. The masses who put him into office
demanded for his ouster.

Gloria Macapagal-Arroyo
- The agrarian reform program under the Arroyo administration is anchored on the vision
“To make the countryside economically viable for the Filipino family by building partnership and
promoting social equity and new economic opportunities towards lasting peace and sustainable
rural development.”
- Land Tenure Improvement - DAR will remain vigorous in implementing land
acquisition and distribution components of CARP. The DAR will improve land tenure system
through land distribution and leasehold.
- Provision of Support Services - CARP not only involves the distribution of lands but
also includes a package of support services which includes: credit assistance, extension services,
irrigation facilities, roads and bridges, marketing facilities and training and technical support
programs.
- Infrastructure Projects - DAR will transform the agrarian reform communities (ARCs),
an area focused and integrated delivery of support services, into rural economic zones that will
help in the creation of job opportunities in the countryside.
- KALAHI ARZone - The KALAHI Agrarian Reform (KAR) Zones were also launched.
These zones consist of one or more municipalities with a concentration of ARC population to
achieve greater agro-productivity.
- Agrarian Justice - To help clear the backlog of agrarian cases, DAR will hire more
paralegal officers to support undermanned adjudicatory boards and introduce a quota system to
compel adjudicators to work faster on agrarian reform cases. DAR will respect the rights of both
farmers and landowners.

Benigno Aquino III


- President Benigno Aquino III vowed during his 2012 State of the Nation Address that
he would complete before the end of his term the Comprehensive Agrarian Reform Program
(CARP), the centerpiece program of the administration of his mother, President Corazon Aquino.
- The younger Aquino distributed their family-owned Hacienda Luisita in Tarlac. Apart
from the said farm lots, he also promised to complete the distribution of privately-owned lands of
productive agricultural estates in the country that have escaped the coverage of the program.
- Under his administration, the Agrarian Reform Community Connectivity and Economic
Support Services (ARCCESS) project was created to contribute to the overall goal of rural
poverty reduction especially in agrarian reform areas.
- Agrarian Production Credit Program (APCP) provided credit support for crop
production to newly organized and existing agrarian reform beneficiaries’ organizations (ARBOs)
and farmers’ organizations not qualified to avail themselves of loans under the regular credit
windows of banks.
- The legal case monitoring system (LCMS), a web-based legal system for recording and
monitoring various kinds of agrarian cases at the provincial, regional and central offices of the
DAR to ensure faster resolution and close monitoring of agrarian-related cases, was also
launched.
- Aside from these initiatives, Aquino also enacted Executive Order No. 26, Series of
2011, to mandate the Department of Agriculture-Department of Environment and Natural
Resources-Department of Agrarian Reform Convergence Initiative to develop a National
Greening Program in cooperation with other government agencies.

Rodrigo Roa Duterte


- Under his leadership, the President wants to pursue an “aggressive” land reform
program that would help alleviate the life of poor Filipino farmers by prioritizing the provision of
support services alongside land distribution.
- The President directed the DAR to launch the 2nd phase of agrarian reform where
landless farmers would be awarded with undistributed lands under the Comprehensive Agrarian
Reform Program (CARP).
- Duterte plans to place almost all public lands, including military reserves, under
agrarian reform.
- The President also placed 400 hectares of agricultural lands in Boracay under CARP.
- Under his administration the DAR created an anti-corruption task force to investigate
and handle reports on alleged anomalous activities by officials and employees of the department.
- The Department also pursues an “Oplan Zero Backlog” in the resolution of cases in
relation to agrarian justice delivery of the agrarian reform program to fast-track the
implementation of CARP.

2. The Philippine Constitution


- There are six constitutions in the Philippine constitution but only 3 constitutions
effectively govern the country. These are the 1935 Constitution, 1973 Constitution and the current
constitution which is the 1987 Philippine Constitution

1899 (Malolos) Constitution

1935 Constitution
● Before the 1935 Constitution
o 1898 | Treaty of Paris
O February 1899 | Philippine-American War
o March 3, 1901 - Spooner Amendment
● June 21, 1901 - William H. Taft
● July 1901 - Civil government in the islands
o Cooper Act or Philippine Bill 1902
● Strengthen both civil and human rights of the Filipino people
● Creation of lower legislative with the elected Filipinos
representatives as legislators
● General election shall be called comprising of 50>100 members
for the Philippine Assembly as the lower legislature in the
Philippines
o First Philippine Assembly on October 16, 1907
● Gave privilege to Filipino citizens on participating in the
political affairs and create laws directly governing them
● Manuel Quezon as the Majority Floor Leader
● Sergio Osmeña as the Speaker of the Assembly
● Vicente Singson as the Minority Floor Leader
● Enabled Filipinos to revive the issue of immediate independence
by sending political mission to the US Congress
o August 1916 Jones Law
● An act to declare the purpose of the people of the united states as
to the future political status of the people of the Philippine
islands, and to provide a more autonomous government for those
islands
● Gave the Philippines control on both legislative houses
o Hare Hawes Cutting Bill
● First law Passed by with the influence of American Farmers in
the Great Depression and Filipino leaders
● States a specific date for Philippine Independence
● Required an approval by the Philippine Senate
● Split of Democrata and Nacionalista Party
● Pros (Osmena, Roxas) and Antis (Quezon, Recto)
● Quezon rejected the bill for the indefinite retention of the U.S.
Military bases, reserved military and naval bases imposing tariffs
and quotas on Philippine exports
● October 17, 1933 Philippine Legislature rejected the bill
o Tydings-McDuffie Act
● Philippine Commonwealth and Independence Act
● To take effect on July 4, 1946 after a 10-year transition
● Amended version of Hare-Hawes with a few changes was then
accepted by the Philippine senate year 1934
● 1935 Constitution
o Commonwealth/Transition Government
o 10-year transition period (1935-1945)
o Drafted February 8, 1935 and ratified May 14, 1935
o Established and took full effect on November 15, 1935
o 1935-1946 aside from 1942-1945 during the Japanese occupation
o Manuel L. Quezon and Sergio Osmena

● Presidents
o 1935 – 1944 Manuel L. Quezon
o 1944 – 1946 Sergio Osmena
o 1946 – 1948 Manuel Roxas
o 1943 – 1945 Jose P. Laurel 2nd Republic

● Policies
o Agrarian Reform
● Sharecropping system which caused the unrest on small farmers
with relation to their debt since in this system, a particular
percentage of their harvest will be given to the landowners in
exchange for the utilization of the land
● Agrarian Reform was made however it did not succeed because
of the continuous clash between tenants and landlords
o Economy
● Agriculture-based and stable despite the uprisings
● World War II
o December 8, 1941
o Second Republic Jose P. Laurel

● Salient Features of the 1935 Constitution


o Bicameral Legislature
o Article I National Territory
o Article II Section I Philippines is a Republican State
o Article V Suffrage
o Article VI - VIII Legislative, Executive, and Judicial Department
o Article XVII - The Commonwealth and the Republic

● “I would rather have a government run like hell by Filipinos than a government run like
heaven by Americans” – Manuel Quezon

1973 Constitution
-

1987 Constitution
o February 22-25 1986 After the 1986 EDSA People Power Revolution
o 1986 Freedom
● Constitution established by Cory Aquino also known as a transitional
constitution with the declaration of a national policy implementing
people mandated reforms providing protection on people’s basic rights
adopting a provisional constitution
o October 12 1986
● the 1987 Philippine Constitution was then presented to the president
● Ratified on February 2 1987
o Drafted by
● Corazon Aquino
○ March | issued unilateral proclamation establishing a provisional
constitution
○ Drafted in 133 days by 48 members of the Constitutional
Commission
○ Took full effect on February 11, 1987
○ Ratified on February 2, 1987 through a plebiscite
○ Constitutional Commission composed of 48 members in 133
days
● What is ConCom (Constitutional Commission)?
o Created by Corazon Aquino by Proc. 9 responsible for the
replacement of the 1973 constitution
o Composed of 48 individuals representing various sectors in
the country
o Re-establishment of representative democracy following Martial Law
o Ensuring that democracy will remain on its people and would not fall into dictatorship
again

● Presidents
o 1986 – 1992 | Corazon Aquino
● 2nd president of the 4th Republic and 1st president of the Fifth Republic
o 1992 – 1998 | Fidel Ramos
o 1998 – 2001 | Joseph Ejercito Estrada
o 2001 – 2010 | Gloria Macapagal Arroyo
o 2010 – 2016 | Benigno Simeon Aquino III
o 2016 – present | Rodrigo Duterte

● SYSTEM OF GOVERNMENT
o EXECUTIVE
● President and the Cabinet
o LEGISLATIVE
● § Senate and the House of Representatives
o JUDICIARY
● Supreme Court
o Representative democracy with power divided among three separate and independent
branches of the government and three independent constitutional commissions
(Commission on Audit, Commission on Elections, Civil Service Commission)

● Features
O Aims at governance decentralization and providing more autonomy on local
governments
o Filipino-first policy economic plan
o Preamble | Speaks democracy, rule of law, building just and humane society
o Return of democracy
o Promote greater inclusivity and fairness in elections by the means of limiting political
dynasty
o Civil authority is higher than the military authority
o Separation of Church and State
o Distribution of Power in 3 branches

● ISSUES AND CHALLENGES


o Elections
o Separation of Powers
o Decentralization and Local Autonomy
o Accountability of Institutions and Officials
o Poverty, Equality, and Economic Development

· ARTICLES
o ARTICLE I | NATIONAL TERRITORY
● Jurisdiction of the Philippines to the territories ceded by Spain to the
United States
o ARTICLE II | DECLARATION OF PRINCIPLES AND STATE POLICIES
● SEC I states the Philippines is a democratic and republican country
where sovereignty resides on its people
● SEC 3 | states the superiority of civil authority over military authority
● SEC 6 | where the separation of state and the church is stated and should
not be dishonored
o ARTICLE III | BILL OF RIGHTS
● SEC 1 | states that no person shall be deprived of life, liberty, or property
without due process of law nor shall any person be denied the equal
protection of the laws
● SEC 12 | prohibition of any forms of torture, violence, threat, and the like
are prohibited
● SEC 15 | suspension of the writ of habeas corpus shall not be done with
the exception of invasion and rebellion cases when public safety requires
it.
o ARTICLE IV | CITIZENSHIP
● SEC 1 provides the requirements of being a Filipino citizen
o ARTICLE V | states the right to suffrage of citizens who are at least 18 years of age
and are not disqualified by the law
o ARTICLE VI-VIII | presents the three departments namely the
● Legislative
○ vested in the Philippine congress composed of the Senate 24 in
total and the House of Representatives not more than 250
members
● Executive
○ with the power vested in the Philippine President
○ ARTICLE VII SEC 3 states that there shall be a vice president
with the same qualifications as the president where both shall be
elected by the direct vote of the people in a term of six years as
stated in section 4 of the same article
● Judiciary
○ where power is entrusted to the Supreme Court

o ARTICLE XVIII SEC 25 | states that foreign military bases, troops, or facilities are
disallowed in the Philippines with the exception of certain conditions, where it must be
under a treaty, duly concurred by the senate, and when required by the congress with the
ratification of a majority of the people’s votes

3. Special Topic: The Bill of Rights and the Cases of Human Rights Violation in the
Philippines
● HISTORICAL DEVELOPMENT OF PHILIPPINE BILL OF RIGHTS
❖ Bill of Rights
➢ The Bill of Rights is the proclamation and enumeration of individual
rights and privileges. It is designed to protect violations against
individuals and a limitation upon the state's power.
❖ 1899 Bill of Rights
➢ The 1899 Malolos Constitution was the product of the 1898 Malolos
Congress, a revolutionary constituent assembly of the representatives of
the Filipino people who had declared independence from Spain. - Upon
the Act of Declaration of Independence of 12 June 1898, merong isang
nag present ng list of certain abuses of Spanish domination. It includes:
arbitrary or parang random lang na arrest; pagpatay sa mga under arrest;
unjust deportations; trial without hearing; the unjust firing-squad tulad
nga nung execution of our national hero Rizal; trampling upon the Penal
Code; arrest without trial and without any spiritual aid; and the hanging
of the three innocent priest-martyrs Burgos, Gomez and Zamora.
➢ The Bill of Rights in the Malolos Constitution, found in Title III (Of
Religion) and Title IV (Of the Filipinos and Their National and
Individual Rights), contained many provisions on the rights of arrested,
detained and accused persons under criminal procedure. - it includes
freedom of religion na nasa article 3 section 5 ngayon kas nga diba nung
Spanish colonization, catholic lang ang pwedeng religion or else you'll
be executed.; freedom from arbitrary arrests and imprisonment or yung
random arrests, security sa tirahan, papers and effects against random
searches and seizures, which is nasa article 3 section 2 ngayon;
inviolability of correspondence; freedom sa pagpili ng tirahan; due
process in criminal prosecutions kase law must be applied ng patas at sa
lahat ng tao especially to those who is accused of a crime and other more.
➢ In the 1899 Bill of Rights, Article 28: “The enumeration of the rights
granted in this title does not imply the prohibition of any others not
expressly stated.” on the other hand, Ninth Amendment in the US Bill of
Rights: “The enumeration in the Constitution, of certain rights, shall not
be construed to deny or disparage others retained by the people.” - Since
Malolos Bill of Rights “may be viewed as an attempt to legalize
aspirations derived from certain philosophical convictions and decisions
of Filipino intellectuals... the recognition of those rights which were
believed essential to man’s well-being and self-respect. Where in it
suggests that, yung mga ENUMERATED na mga Karapatan granted ay
hindi nagpapahiwatig ng pagbabawal ng iba pang hindi nabanggit kasi
they believed in natural rights, including other rights not expressly stated
in positive law back then. But then again, the US Constitution was not
the model for the Malolos Constitution, rather, the Spanish Constitution.
As we all know, Spanish colonial rule was from 1565-1898 and Spanish
constitutional history began in 1808, was effective in the Philippines only
during three short periods (1810-13, 1820-23, and 1834-37) and hindi na
nagextend dahil sa mga propagandas and reforms, thanks to our
ancestors. Mainly it was the ideas of Filipino political thinkers before the
end of the 19th century – Jose Rizal, Marcelo H del Pilar, Andres
Bonifacio, Emilio Jacinto, and Apolinario Mabini – that provided the
bulk of the political and constitutional ideas of the Philippine Revolution.
By then, for example, there was already an indigenous or native Filipino
concept of justice.

❖ 1935 Bill of Rights


➢ It is considered as one of Jose Laurel’s contributions and he focuses
mainly on it because he saw it as how he can contribute to nation
building.
➢ Article III, Section 5 of the Constitution states no law shall be made
respecting an establishment of religion, or prohibiting the free
exercise thereof and the free exercise and enjoyment of religious
profession and worship, without discrimination or preference, shall
forever be allowed. – Nagsasabi na we can practice any religion that we
have, we can profess/confess any religion that we have and hindi dapat
ito pagbawalan ng batas/gobyerno ang pagsunod or pagpunta ng tao sa
kung ano mang religion ang gusto nya. Kasi diba during the time of
Spaniards nga, Catholic ang prescribe na religion of states, we need to be
catholic or else, marami tayong haharapin na discrimination among them.
In this bill of right of Jose Laurel, binigyan niya ng Karapatan ang mga
tao na pumili ng relihiyon na gustong sundan.
➢ Article III, Section 6 of the Constitution states the right to form
associations or societies for purposes not contrary to law shall not be
abridged. – may karapatan na bumuo ng mga organization, mga
samahan at magtipon tipon para magkaroon ng interaction at hindi tayo
dapat pigilan ng estado sa paggawa non, not unless ginawa tayo ng
masama.
➢ ​Article III, Section 9 of the Constitution states that private property
shall not be taken for public use without just compensation. Towards
this end, the State shall ensure that owners of real property acquired
for national government infrastructure projects are promptly paid
just compensation. – hindi pwede basta basta mapaalis sa private
property na gagawing public use nang walang bayad. if gustong bilhin ng
government ang lupa mo, syempre kailangan ka nilang bayaran pero sa
kasalukuyan, yung ibang government projects ay tumatagal dahil need
nilang bilhin ang maraming private properties para magkaroon ng
tinatawag na right of way. It is our protection para hindi basta basta
mapaalis sa properties natin if kailangan nitong gamitin for public use.

❖ 1973 Bill of Rights


➢ The 1973 Bill of Rights improved the 1935 Bill of Rights. This can be
attributed not only to the revolutionary mood of the early `70s in the
Philippines but also to the experience and developments during the 25
years or so as the independent Third Republic as well as to international
developments like the adoption of the ‘International Bill of Rights: the
Universal Declaration of Human Rights in 1948.
➢ During the Marcos Dictatorship, Organizing and speaking out is
precisely what many Filipinos eventually did against the Marcos
dictatorship and its evils, prominently human rights violations. However,
The 1973 Bill of Rights did not prevent the dictatorship from committing
these violations. Nevertheless, the Bill of Rights, national and
international, was invoked to take action against those violations and the
dictatorship itself. - ayon, hindi napigilan ng bill of rights ang mga
kasamaan at paglabag sa karapatang pantao na nangyari noong marcos
dictatorship kaya naman the international and nation bill of rights
invoked to take action against those violations and the dictatorship
itself. is ana dito yung anti dictatorship movement kaya naman naging
instrumento ng judicial and extrajudicial activism ang bill of rights.And
with this, observing the bill of rights during the Marcos dictatorship, it
reveals the strengths and weaknesses of the judicial role in the domain.

❖ 1987 Bill of Rights


➢ The EDSA People Power Revolution of February 1986 ushered in the
revolutionary government of President Corazon C Aquino. Her first
proclamations were Proclamation No 3, declaring a national policy to
implement the reforms mandated by the people, protecting their
fundamental rights, adopting a provisional constitution, and providing for
an orderly transition to a government under a new constitution. - The
Provisional Constitution, known as the ‘Freedom Constitution,’
superseded the 1973 constitution, especially as far as the political
branches of government (the legislative and executive) were concerned,
but retained or adopted several Articles Aquino had no reservations
about the Marcos Bill of Rights during the provisional period wherein
she continued to exercise legislative power, just as Marcos had once
done.
➢ The 1986 Constitutional Commission, mainly its Committee on the Bill
of Rights conducted by its Vice-Chair Father Bernas, urged that Article
IV be restricted to the traditional freedoms of liberal constitutionalism:
civil liberties, political freedoms, and economic freedoms. These are
assurances and protections against the state, including legislative
limitations that do not need further undertaking action by the legislature.
- As for the social and economic rights, ayon talaga yung primary
concern ng Committee on Social Justice (Article XIII). These recent
rights were not rights in the strict sense but rather more suitably claims or
orders on the state which still need executing legislation to be judicially
enforceable.
➢ It has already appeared that the Marcos Bill of Rights was a refinement
over the 1935 Bill of Rights. The present Philippine Bill of Rights is, in
turn, progress over 1973.

❖ Overview of the 1987 Bill of Rights


Sec. 1 - Right to life, liberty and property
Sec. 2 - Right against unreasonable searches and seizures
Sec. 3 - Privacy of Communications and Correspondence
Sec. 4 - Freedom of Expression
Sec. 5 - Freedom of Religion
Sec. 6 - Liberty of Abode and of Travel
Sec. 7 - Right to Information
Sec. 8 - Right to Form Associations
Sec. 9 - Right to Just Compensation
Sec. 10 - Non-Impairment Clause
Sec. 11 - Free Access to Courts
Sec. 12 - Miranda Doctrine
Sec. 13 - Right to Bail
Sec. 14 - Constitutional Rights of the Accused
Sec. 15 - Habeas Corpus
Sec. 16 - Right to Speedy Disposition of Cases
Sec. 17 - Right Against Self-Incrimination
Sec. 18 - Non-Detention by Reason of Political Beliefs or Aspirations
Involuntary Servitude
Sec. 19 - Prohibited Punishments
Sec. 20 - Non-Imprisonment for Debts
Sec. 21 - Right Against Double Jeopardy
Sec. 22 - Ex Post Facto LAw and Bill of Attainder

❖ Importance of Bill of Rights


1. You are free to live
2. You are free to roam around
3. You are free to join groups
4. You can defend yourself
5. You are entitled to know the truth
6. You are free to own a property
7. You are free to believe
8. You are secured in your home
9. Your secret is safe
10. You are allowed to post online

● CASES OF HUMAN RIGHTS VIOLATIONS IN THE PHILIPPINES

1. WAR ON DRUGS (Before and amid the pandemic)


- The promised campaign and “project” was implemented the moment President
Rodrigo Duterte took office on June 30, 2016 wherein he stated that it was aimed
to eliminate crime rates, especially the distribution and the cycle of the drug
business in the country which then instead resulted in a major blood bath.
- Research and investigations conducted by the Human Rights Watch had found
that police were only fabricating and falsifying pieces of evidence in order to
justify the orders of unlawful killings.
- Even with rising numbers, Duterte still vows to continue with the “campaign”.

Image from: https://acleddata.com/acleddatanew/wp-content/uploads/2021/11/PH-Drug-War-by-Region.png

- WAR ON DRUGS AMID THE PANDEMIC


- Human Rights Watch had reported a more than 50 percent increase in “drug war”
deaths during the Covid-19 lockdown, from April through July. The new data
from the Philippine Drug Enforcement Agency’s monitoring system, evidently
showing how the situation is only getting worse.
- The majority of "drug war" operations take place in urban areas of major cities,
primarily targeting underprivileged people who are at risk from both the
anti-drug campaign and the pandemic. During the lockdown, police and local
governments have encircled these towns, confining residents to their homes.
Blue line indicates Dec 2019-March 2020, Red line indicates August of 2020

- There were 6,215 reported deaths of the extrajudicial killing from the war on
drugs. However, a lot of human rights activists and organizations had done their
research regarding the number released by the respective government agencies
(PDEA - Philippine Drug Enforcement Agency) that there were more than just
the number that they had released. Some had an estimate of at least
25,000-30,000 deaths ever since the campaign had started.
- 315,000 were then the reported convictions/imprisonment in connection to the
campaign.

RELATION TO THE MARCOS REGIME AND MARTIAL LAW:


- This can be related to the events during Martial Law wherein extrajudicial
killings were also done to the Filipino people. It was recorded that there were
3,257 extrajudicial killings recorded, 35,000 individual tortures, and 70,000
imprisonments. 77% of all the victims were salvaged, tortured, mutilated, and
even dumped on the roadside for public display.
2. PRESS FREEDOM
a. CONVICTION OF MARIA RESSA AND OTHER JOURNALISTS
- Filipino journalists and other people involved in the media industry were
evidently harassed, red-tagged, and threatened by the government
because the truth was exposed and set out to the public which then
caused government officials to find ways in order to suppress the
spreading of the headlines and prevent the people from knowing the
naked truth.
- This included the conviction of Rappler’s CEO, executive editor, and a
critic of President Duterte, Maria Ressa for cyber libel.
- President Duterte goes a step further, calling them “sons of bitches” who
are “not exempt from assassination.”

b. SHUTTING DOWN OF ABS-CBN


- One of the Philippine’s largest and leading TV network and media outlets
was forced to shut due to President Rodrigo Duterte’s orders as the
station has been critical to his leadership and administration.
- After 13 hearings, a committee of the House of Representatives — most
of whose members are allied with President Duterte — voted by an
overwhelming majority to deny ABS-CBN’s application for renewal of
its broadcast franchise. The network had been forced off the air in May,
after the franchise expired.
- Duterte has accused ABS-CBN of bias, including favoring a political
opponent in the 2016 election, and had earlier warned that he would not
allow the renewal of its franchise.

IN-RELATION TO THE MARCOS REGIME AND MARTIAL LAW:


- This type of control was also witnessed and experienced by the people who lived
during the period of Martial Law as the majority of the news and information
being aired to the public were controlled by the family of the Marcoses.
Journalists, reporters, and others that are working for the industry were executed,
harassed, threatened, abused, and were forced to disappear because they only
wanted to let the people know about the naked and ugly truth of the Marcos
administration.

3. HINDRANCE OF PASSING THE SOGIE EQUALITY BILL


THE SOGIE EQUALITY BILL
- Senate Bill No. 689 entitled “Anti-Discrimination on the Basis of Sexual
Orientation, Gender Identity and Expression,”
- PURPOSE: It is meant to fulfill the rights set forth in the 1987 constitution,
particularly the equal protection clause. It recognizes the LGBTQ++ as equals
and ensures that their rights are protected as much as everyone’s is. The bill also
acknowledges the Philippines duties under international law particularly the
Universal Declaration of Human Rights and the International Covenant on Civil
and Political Rights. It thus recognizes the non-discrimination of the LGBTQ++
as both a national and international duty.
- The bill was actually first filed in 2000 by former senator Miriam Defensor
Santiago along with former Akbayan partylist representative Etta Rosales. The
bill passed the third reading in the House but stalled in the Senate. Similar
measures were filed by other senators in the 15th and 16th congresses without
success. The bill was refiled by Defensor-Santiago in every congressional period
in the Senate until her last term in 2016. The counterpart bill in the House was
also filed continuously by the representatives of Akbayan. Now, the bill was
passed by Senator Risa Hontiveros. It was backed by Senators Loren Legarda,
Grace Poe, Nancy Binay, Franklin Drilon, Bam Aquino, Chiz Escudero, Ralph
Recto, Sonny Angara, JV Ejercito, Francis Pangilinan, Juan Miguel Zubiri, and
Leila de Lima, although de Lima is barred from voting on the bill. It was opposed
by Senators Tito Sotto, Manny Pacquiao, Cynthia Villar, and Joel Villanueva
(who signed up as a co-author of the bill). Other senators did not express their
rejection or support for the bill.
- Tito Sotto is said to be the primary non-supporter of the SOGIE bill as he stated
that there is no chance for it to be passed by the upper chamber. He stated that the
passing or just the proposal itself is subject to abuse. especially when it comes to
transgenders using the toilet of their identified gender. He stated quote-unquote
Anti-discrimination on persons, pwede, pero [it’s possible, but] focused on gays,
which the SOGIE bill is, and religious and academic freedom impeded plus
smuggling of same-sex marriage? No chance! This was sent in the form of a text
message to one of the reporters. It just states how he only sides and supports if it
was made for the “general public” and does not recognize the cries and the needs
of the LBBTQIA+ community since this has been a long struggle for them as
they are repeatedly harassed, bullied, threatened, and even be killed just because
of the fact that they are not seen as equals because of the difference of their
sexuality, gender identity and more in a society that is highly conservative.

4. HARASSMENT AND KILLINGS OF PHILIPPINE INDIGENOUS


COMMUNITIES
a. RED-TAGGING
- The Philippine Military and Police continuously make movements to
harass, abuse, bully, threaten, and kill indigenous communities,
especially the Lumads and the Aetas of the Cordilleras. Their lands and
homes are constantly being taken away from them as the government
wishes to pursue plans for modernity and establishments for the
country’s “economic and societal growth”
- They are red-tagged not only by the government but also by the public
eye because of them being seen as “lowly people” due to the perception
of people that they are not capable of learning or knowing anything
because of their identity, physical appearance, and the location where
they live. The Philippine Military and Police continuously make
movements to harass, abuse, bully, threaten, and kill indigenous
communities.

b. NUMEROUS HUMAN RIGHTS VIOLATIONS AGAINST PHILIPPINE


INDIGENOUS COMMUNITIES
- Due to this, their rights are evidently neglected and are deprived of them.
Children cannot access proper education and information, their
homelands that are the roots of their identity and are from their ancestors
are being bombed and destroyed by the military forces, their leaders are
also harassed and threatened for only protecting their people and for
clearing the accusations by the government as communists. They are
seen and labeled as “mga salot sa lipunan” when they should be seen as
equal as they are also humans.

4. Taxation
- In today’s world, taxation is commonly known as the revenue and the lifeblood of the
government. But what is the definition of taxation? It is the act of levying a tax. The process or
means by which the sovereign, through its law-making body, raises income to defray the
necessary expenses of government. As a power, it refers to the inherent power of the state to
demand enforced contribution for public purposes.

So the definition is right, in short, the citizens pay the government officials to lead the
government and to implement laws and bills that pushes the Philippines forward. From that point
itself, citizens have each and every right to demand from the government.

I. Evolution of Philippine Taxation

4.1 - Taxation in Spanish Philippines


- Ph has abundant natural resources even before the spaniards came but our ancestors
were mainly involved in subsistence economy, and while the payment of tributos or taxes (mainly
known as buwis/handug) or obligation to provide labor services to the datus or high officials in
some early filipino communities may resemble taxation.
(Tributos) The arrival of Spaniards altered this subsistence system because they imposed
the payment of tributes from the filipinos. The purpose of this is to generate resources to finance
the maintenance of the islands such as salaries of government officials and expenses of the clergy.
In this spaniard period, the exempted people from paying the taxes are the government leaders
such as principales, alcaldes, gobernadores, cabezal de barangay, soldiers, members of civil
guards, and vagrants. (payment of tribute, tributos)

(cedula) In 1884, payment of tributos was put to stop and was replaced by a poll tax
collected through a certificate of identification or the famous Cedula Personal. This is required
from every resident and must be carried while traveling in case of inspection. Unlike the tributos,
the payment of cedulas is by person, not by family. This system, however, was a heavy burden for
the peasants and was easy for the wealthy but because of this, revenue greatly increased and
became the main source of government income. The Chinese in the Ph at that time also pay taxes
that are much bigger than what Filipinos pay. However, taxation during the Spanish colonial
period was observed as a heavy burden placed on the filipinos. The principales who were given
position such as cabezas de barangay or alcaldes in the local government were able to enrich
themselves by pocketing tributos while the peasants were left abused taxation appeared
progressive but the disparity between the less taxed principales and the heavily taxed peasants
made the rich richer and the poor poorer.

Mariano Herbosa writes to Jose Rizal about taxes. (at Calamba Laguna, August 29, 1886.
Letters between rizal and family members according to (manila: national heroes commission,
1964)
Mariano highlighted the irrigated rice land, that even if it has no water, it is a must to pay
a tax of 50 cavanes of palay. And land with six cavanes of seed pays 5 pesos in cash. “(which in
that time was so expensive.) Even if the agreed amount is 30 pesos only for land with six
cavanez, they will increase the tax if they see that the harvest is good but they don't decrease it if
the harvest is poor.

4.2 - Taxation under the Americans


The Americans who acquired the Ph aimed to make the economy self-sufficient by
running the government with the smallest possible sum of revenue and creating surplus in the
budget. Americans followed Spanish taxation with modifications. Meaning they change the way
it is being ruled. They suspended the contract for sale of opium, lottery, and mint charges for
coinage of money. Later, the urbana area was replaced by tax on real estate, which became known
as the land tax that was levied on both urban and rural real estate. The problem with the land tax
is the land title in the rural area was very disorderly and made conflicts regarding the total
payment of tax. At this time, tax evasion was prevalent especially among elites.

The Internal revenue of 1904 was passed as a reaction to the problems of collecting tax
on the land. The 10 major sources of revenue were implemented.
1.Licensed tax on firms dealing in alcoholic beverages and tobacco,
2.Excise tax on alcoholic beverages and tobacco products,
3.Taxes on bank and bankers,
4.Document stamp taxes,
5.The Cedula,
6.Taxes on insurance and insurance companies,
7.Tax on forest products,
8.Mining Concessions,
9.Taxes 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 in a great decline in revenues. In 1907, some provinces were authorized to double
the fee for the cedula to support the construction and maintenance of roads. The industria tax was
levied on the business community and became a highly complex system that assigned certain tax
to an industrial or commercial activity according to their productivity. The new Act also levied a
percentage tax on sales payable quarterly.

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

New sources of taxes were introduced later on. 1914, an income tax was introduced; in
1919, an inheritance tax was created; and 1932 a national lottery was established to create more
revenue for the government. However, this new creations were not enough to increase
government revenues

4.3 - 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 in 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 18 years old and on every
corporation.

In 1939, the Commonwealth government drafted the National Internal Revenue Code, introducing
major changes in the new tax system, as follows:

1. The normal tax of three percent and the surtax on income were 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 or the people in political positions, were able to
maneuver the situation that would 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
not used to diversify the economy or direct economic development as some sectors still carried a
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.

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

4.4 - Fiscal Policy from 1946 to Present


Fiscal policy refers to the use of government spending and tax policies to influence
economic conditions, especially macroeconomic conditions, including aggregate demand for
goods and services, employment, inflation, and economic growth.

Commonwealth stands for democratic country or an independent country. It is also an English


term for a political community founded for the common good. Upon the entry of the
commonwealth era, new measures and legislation were introduced to make the taxation system
appear more equitable. The taxation in the Philippines has become more firm and just. Other
forms of taxes were increased such as the income tax rates in 1936, surtax rates on net incomes in
excess of 10,000 pesos, and income tax rates of corporations. In 1937, the government removed
the system of Cedula taxes however in 1940 a resident tax was imposed for citizens aged 18 years
old and on every corporation.

The National Internal Revenue Code was drafted by the commonwealth government in 1939
which introduces major changes in the new tax system as follows:

1. The normal tax of three percent and the surtax on income were 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.

This reform still caused some sectors to be unfair on the share of the tax burden. In simple terms,
the reform did not make the lives of the people easier because the higher class took advantage of
the situation for their benefits. The tax system that was introduced by the Americans remains
unfair because the lower class people have more taxes to pay and the higher class people saw the
opportunity to make themselves richer. So technically, the poor become poorer and the rich
become richer. And the agriculture sector was still taxed low to promote growth, but there was no
incentive for industrial investment to take root and develop.
As World War II reached the Philippine shores, the Japanese administration continued this type of
taxation system with exemption of the Japanese armed forces. During those times, the country’s
source of income was gone so they used the taxes from manufacturers, amusement, professions,
and business licenses. The war worsened and the collection of taxes became difficult so the
government’s source of income were from the national sweepstakes and the sales of the
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.
Let us now move on to the Fiscal Policy from 1946 up to the present time. As defined by
Hayes(2021), Fiscal policy refers to the use of government spending and tax policies to influence
economic conditions, especially macroeconomic conditions, including aggregate demand for
goods and services, employment, inflation, and economic growth.

So first we have Manuel Roxas, in accordance with our history, the state of our nation was
problematic during his term resulting in low funds for projects. He also declined the advice of the
American government which is to implement direct taxation. There were no efforts made to
improve the tax collection. No tax is equal to no government funds so the betterment of the
country was not seen during his term. But the country’s economic growth was possible during the
term of Elpidio Quirino. There were changes with the reforms and new tax measures but this is
normal because there was a change of president.

The regime of Magsaysay, Garcia, and Macapagal in the Philippines was characterized by the
overburdening of the lowest classes of society. The poor suffers the most during their term. And
they allow the Filipino businessman to be part of the congress for them to avoid paying large
amounts of taxes. From 1959 to 1968, the Congress did not pass any tax legislation. Although
there were many law about tax collections, those were not enough to accumulate large amount of
tax revenues from the rich people. During their term, we can really see that corruption will always
be the reason for the loss of funds in the government and for the hardships of the people.

Ferdinand Marcos is known for his dictatorship and martial law. In his term, the tax system was
still heavily dependent on indirect taxes, which made up 70% of total tax collection. The tax
system remained regressive and unresponsive.

Cory Aquino who is the first woman president of the Philippines. During her regime, she
reformed the tax system through the 1986 Tax Reform Program that was made to improve the
responsiveness of the tax system. This reform paved the way for the implementation of the
Value-Added Tax Law or the VAT Law. VAT is implemented with various and specific measures
where it does not only apply to goods and services but also applies to private sectors such as
business sales and businesses. The VAT Law was signed in 1986 and implemented in 1988. With
this law, there were more tax revenues collected but it also raised suspicions about the spendings
of the government.

In Fidel Ramos term as a president in 1992, greater political stability allowed for continued
economic growth. The Ramos administration ventured into its own tax reform program in 1997
through the Comprehensive Tax Reform Program. The Comprehensive Tax Reform Program 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 procedures.
4. Rationalize the grant of the tax incentive, which was estimated to be worth 531.7 billion
pesos in 1994.

The succeeding term of President Joseph Estrada in 1998 was too short to constitute any change
in the tax system. And Gloria Macapagal-Arroyo as president, undertook increased government
spending without adjusting collection. This resulted in large deficits from 2002 to 2004. In
February 2006, the VAT tax rate was increased from 10% to 12%.

As President Benigno Aquino III succeeded President Arroyo in 2010, he promised that no new
taxes would be imposed and additional revenue would have to come from adjusting existing
taxes. The Republic Act 10351 or the Sin Tax Reform was passed to increase the tax from liquor
and cigarettes. And the Free Health Insurance for the poor people also increased from 55.2
million in 2012 to 515.4 million in 2015.

And now, President Rodrigo Roa Duterte promised tax reform, particularly in income taxes as it
vowed to lower income tax rates shouldered by working Filipinos. The proposed tax reform also
seeks to limit VAT exemptions and increase excise taxes on petroleum products and automobiles.

REFERENCES:

Adams, B. (2020, October 28). Philippines Soldiers Accused of Beating Indigenous People. Human
Rights Watch. Retrieved January 22, 2022, from
https://www.hrw.org/news/2020/09/04/philippines-soldiers-accused-beating-indigenous-people

Al Jazeera. (2021, February 16). Philippines police raid targets displaced Indigenous students. Politics
News | Al Jazeera. Retrieved February 22, 2021, from
https://www.aljazeera.com/news/2021/2/16/philippines-police-raid-targets-displaced-indigenous-s
tudents

Amnesty International. (n.d.). Philippines 2020 Archives. Retrieved January 22, 2022, from
https://www.amnesty.org/en/location/asia-and-the-pacific/south-east-asia-and-the-pacific/philippi
nes/report-philippines/

Aspinwall, N. (2021, January 1). 9 Indigenous Leaders Killed by Philippine Police in ‘Massacre.’ The
Diplomat. Retrieved January 22, 2022, from
https://thediplomat.com/2021/01/9-indigenous-leaders-killed-by-philippine-police-in-massacre/

Arugay, A. A., Atienza, M. L., Dee, F. A., Encinas-Franco, J., Go, J. R., Jimenez, A. D., & Panao, R. L.
(2020). Constitutional Performance Assessment of the 1987 Philippine Constitution. Retrieved
January 6, 2022, from
https://constitutionnet.org/sites/default/files/2020-02/constitutional-performance-assessment-1987
-philippine-constitution.pdf

Bolledo, J. (2021, June 17). 3 Lumads, including a 12-year-old, killed by the military in Surigao –
Karapatan. RAPPLER. Retrieved January 22, 2022, from
https://www.rappler.com/nation/lumad-manobo-tribe-members-killed-by-military-surigao/

Britannica, T. Editors of Encyclopaedia. (2016, October 10). Hare–Hawes–Cutting Act. Retrieved January
4, 2022, from https://www.britannica.com/topic/Hare-Hawes-Cutting-Act

Britannica, T. Editors of Encyclopaedia. (2016, October 10). Jones Act. Retrieved January 4, 2022, from
https://www.britannica.com/event/Jones-Act-United-States-1916

Britannica, The Editors of Encyclopaedia. (2015, October 25). Tydings-McDuffie Act. Retrieved January
4, 2022, from https://www.britannica.com/topic/Tydings-McDuffie-Act

Civil Service Review. (2020, October 11). Article III of the Philippine Constitution: Bill of Rights.
Retrieved January 5, 2022 from https://www.youtube.com/watch?v=KaLzPN-9n70

CNN Philippines Staff. (2019, August 21). Sotto declares the SOGIE bill has no chance of passing in the
Senate. CNN. Retrieved January 22, 2022, from
https://cnnphilippines.com/news/2019/8/21/Tito-Sotto-SOGIE-Equality-Bill-Senate.html

CNN Philippines Staff. (2020, December 17). SOGIE equality bill reintroduced to the Senate. CNN.
Retrieved January 22, 2022, from
https://www.cnnphilippines.com/news/2020/12/17/SOGIE-reintroduced-Senate-.html

CNN Philippines Staff. (2021, September 12). Drug war death toll rises to 6,215; suspects arrested now at
315,000. CNN. Retrieved January 22, 2022, from
https://cnnphilippines.com/news/2021/12/9/drug-war-death-toll-july-2016-to-october-2021-pdea-.
html

CONSTITUTIONNET. (n.d.). Constitutional History of the Philippines. Retrieved January 8, 2022, from
https://constitutionnet.org/country/constitutional-history-philippines

Department of Agrarian Reform. (n.d.). Agrarian Reform History. Retrieved December 27, 2021, from
https://www.dar.gov.ph/about-us/agrarian-reform-history/

Dislate, M. J. B. F. (2021, June 30). The SOGIE Equality Bill. DivinaLaw. Retrieved January 22, 2022,
from https://www.divinalaw.com/news-and-updates/sogie-equality-bill/

Ed, T. (2021, December 11). Taxation during the Commonwealth Period & Fiscal Policy from 1946 to
Present. Knowledgegastic. Retrieved January 1, 2022, from
https://www.knowledgeastic.cf/2021/12/taxation-during-commonwealth-period.html

Gutierrez, J. (2020, December 15). Philippine Congress Shuts Down Leading Broadcaster ABS-CBN.
The New York Times. Retrieved January 22, 2022, from
https://www.nytimes.com/2020/07/10/world/asia/philippines-congress-media-duterte-abs-cbn.htm
l

Gavilan, J. (2016, February 2). FAST FACTS: 1987 Philippine Constitution. Retrieved January 8, 2022,
from https://www.rappler.com/newsbreak/iq/121019-fast-facts-1987-philippine-constitution/
Hayes, A., & Boyle, M. J. (2021, October 22). What Is Fiscal Policy? Investopedia. Retrieved January 1,
2022, from https://www.investopedia.com/terms/f/fiscalpolicy.asp

Human Rights Watch. (2020, October 28). Philippines Soldiers Accused of Beating Indigenous People.
Retrieved January 22, 2022, from
https://www.hrw.org/news/2020/09/04/philippines-soldiers-accused-beating-indigenous-people

Human Rights Watch. (2021, January 13). World Report 2021: Rights Trends in Philippines. Retrieved
January 22, 2022, from https://www.hrw.org/world-report/2021/country-chapters/philippines

Keij, E. (2020, November 21). The Bill of Rights Simplified. Retrieved January 5, 2022 from
https://www.youtube.com/watch?v=dMkjjhTt54U

Kishi, R. (2021, December 8). The Drug War Rages on in the Philippines: New Data on the Civilian Toll,
State Responsibility, and Shifting Geographies of Violence. ACLED. Retrieved January 22, 2022,
from
https://acleddata.com/2021/11/18/the-drug-war-rages-on-in-the-philippines-new-acled-data-on-th
e-civilian-toll-state-responsibility-and-shifting-geographies-of-violence/

Mamo, D. (2020, May 11). Indigenous Peoples’ Human Rights Defenders in the Philippines threatened
and harassed. IWGIA - International Work Group for Indigenous Affairs. Retrieved January 22,
2022, from
https://www.iwgia.org/en/philippines/3857-indigenous-peoples-human-rights-defenders-in-the-ph
ilippines-threatened-and-harassed.html

NABable DL. (2021, November 11). Taxation During The Commonwealth Period & Fiscal Policy from
1946 to Present [Video]. Youtube. https://www.youtube.com/watch?v=RRFOG1vj7PU

National Historical Commission of the Philippines. (2012, September 7). The Constitution of the
Philippine Commonwealth. Retrieved January 4, 2022, from
https://nhcp.gov.ph/the-constitution-of-the-philippine-commonwealth/

Official Gazette. (1943, September 27). Highlights in the History of Philippine-American Relations,
September 27, 1943. Retrieved January 4, 2022, from
https://www.officialgazette.gov.ph/1943/09/27/highlights-in-the-history-of-philippine-american-r
elations-september-27-1943/

Official Gazette. (n.d.). The 1935 Constitution. Retrieved January 4, 2022, from
https://www.officialgazette.gov.ph/constitutions/the-1935-constitution/

Official Gazette. (n.d.). THE 1987 CONSTITUTION OF THE REPUBLIC OF THE PHILIPPINES –
ARTICLE IX. Retrieved January 8, 2022, from
https://www.officialgazette.gov.ph/constitutions/the-1987-constitution-of-the-republic-of-the-phili
ppines/the-1987-constitution-of-the-republic-of-the-philippines-article-ix/

Official Gazette. (n.d.). The Executive Branch. Retrieved January 6, 2022, from
https://www.officialgazette.gov.ph/about/gov/exec/

Pugay, C. P. (2012, September 6). The Philippine Bill of 1902: Turning Point in Philippine Legislation.
Retrieved January 4, 2022, from
https://nhcp.gov.ph/the-philippine-bill-of-1902-turning-point-in-philippine-legislation/
Rappler. (2021, May 27). Human rights in the Philippines: Latest news, campaigns. Retrieved February
22, 2022, from
https://www.rappler.com/moveph/news-campaigns-updates-human-rights-situation-philippines/

Rey, A. (2019, August 21). Sotto says the SOGIE bill has “no chance” of passing the Senate. RAPPLER.
Retrieved January 22, 2022, from
https://www.rappler.com/nation/238240-sotto-says-sogie-bill-has-no-chance-passing-senate/

Robertson, P. (2020, October 28). Another Spike in Philippines’ ‘Drug War’ Deaths. Human Rights
Watch. Retrieved January 22, 2022, from
https://www.hrw.org/news/2020/09/28/another-spike-philippines-drug-war-deaths

Samonte, S. (2021, September 17). Sept. memories: First national polls under the 1935 Constitution.
Retrieved January 4, 2022, from https://www.pna.gov.ph/articles/1153814

Santos, Jr & Soliman M. (2000). Of Centuries and Centennials: A Filipino Contribution to the Australian
Debate on Bill of Rights. Retrieved January 3, 2022 from
http://kirra.austlii.edu.au/au/journals/AUJlHRights/2000/8.html

Supporting Constitution Builders Globally. (n.d.). Constitutional History of the Philippines. Retrieved
January 3, 2022 from https://constitutionnet.org/country/constitutional-history-philippines

Taxation during the Commonwealth Period & Fiscal Policy from 1946 to Present. (n.d.). Knowledgeastic.
https://www.knowledgeastic.cf/2021/12/taxation-during-commonwealth-period.html

United Nations Human Rights: Office of the High Commissioner. (n.d.). OHCHR | Philippines: UN report
details widespread human rights violations and persistent impunity. Retrieved January 22, 2022,
from https://www.ohchr.org/EN/NewsEvents/Pages/DisplayNews.aspx?NewsID=25924

You might also like