Group 7 Written Report RPH
Group 7 Written Report RPH
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
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.
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.
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.
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.
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
● “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
· 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.
- 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.
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.
(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.
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
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.
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.
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