Final Module in RPH

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FINAL TERM
MANDATED SUBJECTS IN PHILIPPINE HISTORY:
CONSTITUTION, TAXATION, AND AGRARIAN REFORM
ALVIN KRIS B. ALIC

09472646753 | FB: Alvin Alic
Email: [email protected]
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MODULE 7
HISTORY AND PRINCIPLES OF THE PHILIPPINE CONSTITUTION
MOST ESSENTIAL LEARNING OUTCOMES

At the end of this module, the learners are expected to:
1. Memorize the types and characteristics of an ideal constitution;
2. Identify the bases of Philippine political law; and
3. Trace the brief history of the 1987 constitution.
CHRISTIAN PERSPECTIVE
“It is only in the hearts and dreams of people seeking a better world
that true social justice has a chance.”
-William “Bill” Quigley
INTRODUCTION
The legal system has been symbolized by Lady Justice, the blindfolded lady bearing the
scales in all majesty. The embodiment of law has been Justice itself. But what is justice? Is
justice the same as equality? Must Lady Justice always balance the scales?
As Christians, we are called to be agents of justice and love in this world. We are called to seek a better
world not only for ourselves but for our brothers and sisters as well. The pursuit of true social justice requires a
collective effort from all of us, fueled by our faith in God and our love for humanity. We must not only pray for a
better world but also take concrete steps to make it happen. We can start by showing compassion to those who
are marginalized, by standing up against injustice, and by actively working towards creating a more equitable
society. Let us hold on to our dreams of a better world, for it is in those dreams that hope and courage are born.
And as we work towards that better world, let us never forget that true social justice can only be achieved when
we work together, guided by the love and wisdom of our Creator.
In the Philippines, we had Apolinario Mabini, the prime minister of the first Philippine
Republic, referred to as the “Brain of the Revolution”; and Marcelo H. Del Pilar, the propagandist
editor of the La Solidaridad who worked for the Royal Audiencia de Manila, the highest tribunal
in the Philippines during the Spanish period. They are some of the people behind us who
dedicated their life for the sake of justice. In this lesson, we will give light to that.
LESSON INPUTS
Brief History of the1987 Philippine Constitution

Generally, the constitution refers to the body of rules and principles in accordance with which the
powers of sovereignty are regularly exercised. Specifically, the Philippine Constitution undergone the
trail of the past and is brought up in a way that it reflects our culture, history, and society as a whole.
-Proclamation of the Freedom Constitution
-Proclamation No. 1, February 25, 1986, announcing that President Corazon Aquino and Vice
President Laurel were assuming power.
-Executive Order No. 1 [February 28, 1986]
-Proclamation No. 3, March 25,1986, announced the promulgation of the Provisional
[Freedom] Constitution, pending the drafting and ratification of a new Constitution. It
adopted certain provisions of the 1973 Constitution, contained additional articles on the
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executive department, on government reorganization, and on existing laws. It also

provided for the calling of a Constitutional Commission to be composed of 30-50
members, to draft a new Constitution. See: Lawyers League for a Better Philippines v.
Aquino, G.R. No. 73748, May 22, 1986; In Re: Saturnino Bermudez, 145 SCRA 160.
-As stated in Proclamation No. 3, the EDSA revolution was “done in defiance of the 1973
Constitution”. The resulting government was indisputably a revolutionary government
bound by no constitution or legal limitations except treaty obligations that the revolutionary
government, as the de jure government in the Philippines, assumed under international
law [Republic v. Sandiganbayan, 407 SCRA 10 (2003)].
-During the interregnum, after the actual take-over of power by the revolutionary government
(on February 25, 1986) up to March 24, 1986 (immediately before the adoption of the
Provisional Constitution), the directives and orders of the revolutionary government were
the supreme law because no constitution limited the extent and scope of such directives
and orders. With the abrogation of the 1973 Constitution by the successful revolution,
there was no municipal law higher than the directives and orders of the revolutionary
government. Thus, during this interregnum, a person could not invoke an exclusionary
right under a Bill of Rights because there was neither a Constitution nor a Bill of Rights
[Republic v. Sandiganbayan, 407 SCRA 10].
-Adoption of the Constitution
-Proclamation No. 9, creating the Constitutional Commission of 50 members.
-Approval of draft Constitution by the Constitutional Commission on October 15, 1986.
-Plebiscite held on February 2, 1987.
-Proclamation No. 58, proclaiming the ratification of the Constitution.
-Effectivity of the 1987 Constitution: February 2, 1987, the date of the plebiscite when the people
ratified the Constitution [De Leon v. Esguerra, 153 SCRA 602].
Features of 1987 Constitution

The new Constitution consists of 18 articles and is excessively long compared to the 1935 and
1973 constitutions.
The independence of the judiciary has been strengthened with new provisions for appointment
thereto and an increase in its authority, which now covers even political questions formerly beyond its
jurisdiction.
The Bill of Rights of the Commonwealth and Marcos constitutions has been considerably improved
in the 1987 Constitution and even bolstered with the creation of a Commission of Human Rights.
Philosophical View of the Constitution

The Constitution is a social contract. The Constitution may be considered as the Social Contract
itself in the sense that it is the very basis of the decision to constitute a civil society or State, breathing
life to its juridical existence, laying down the framework by which it is to be governed, enumerating and
limiting its powers and declaring certain fundamental rights and principles to be inviolable.
The Constitution as a political document may be considered as the concrete manifestation or
expression of the Social Contract or the decision to abandon the ‘state of nature’ and organize and
found a civil society or State.
Constitution
It is the body of rules and maxims in accordance with which the powers of sovereignty are
habitually exercised. It is a written instrument enacted by the direct action of the people by which the
fundamental powers of the government are established, limited, and defined, and by which those
powers are distributed among the several departments for their safe and useful exercise for the benefit
of the body politics.
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Purpose of the Constitution

To prescribe the permanent framework of a system of government, to assign to the several
departments their respective powers and duties, and to establish certain first principles on which the
government is founded.
Effectivity of the Constitution

The Present Philippine Constitution took effect on February 2, 1987, which is the date of its
ratification in the plebiscite held on that same date and not on the date its ratification was proclaimed.
Types of Constitution
A. As to Form
Written Constitution – one whose precept are embodied in one document or set of documents.
Unwritten Constitution - consists of rules which have not been integrated into a single,
concrete form but are scattered in various sources, such as statutes of a fundamental character,
judicial decisions, commentaries of publicists, customs and traditions, and certain common law
principles.
B. As to Ratification
Conventional Constitution – one that is formally struck off at a definite time and place following
a conscious or deliberate effort taken by a constituent body or ruler.
Cumulative Constitution - is the result of political evolution, not inaugurated at any specific
time but changing by accretion rather than by any systematic method.
C. As to Ammendment
Rigid Constitution - is one that can be amended only by a formal and usually difficult process.
Flexible Constitution - is one that can be changed by ordinary legislation as I the case of an
unwritten constitutions.
Basis of Philippine Political Law

The principles of government and political law of the Philippines are fundamentally derived from
American jurisprudence. This condition was the inevitable outcome of the establishment of the
American rule in the Philippines. When Spain ceded the Philippines to the US, the Spanish Political
laws were automatically displaced by those of the US.
Separation of Powers
Separation of powers became the pith and core of the American system of government largely
through the influence of the French political writer Montesquieu. By the establishment of the American
sovereignty in the Philippines, the principle was introduced as an inseparable feature of the
governmental system organized by the United States in this country.
Each of the government’s branch is prevented from invading the domain of others. Division and
Assignment. Its starting point is the assumption of the division of the functions of the government into
three distinct classes - the Executive, the Legislative and the Judicial. Its essence relies on the
assignment of functions to one of the three organs of government for the purpose of preventing the
concentration of authority in one person or group of persons that might lead to irreparable error or
abuse in its exercise detriment to republican institutions.
Checks and Balances

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Allows one department to resist encroachments upon it prerogatives or to rectify mistakes or

excesses committed by the other department. However, the Supreme Court is the final arbiter to
determine whether there has been an encroachment between the branches.
The purpose is to secure coordination in the workings of the various departments of the
government. Examples of checks and balances are the following:
a. The approval of the president is required in the law – making process of the Congress. He
may exercise veto power
b. The president may also nullify a conviction in a criminal case by pardoning the offender.
c. Sole power to impeach officers who may only be removed by impeachment is vested to the
Congress.
d. May also override the veto power of the President by a vote of 2/3 of all the members of
each house.
Doctrine of Parens Patriae

Literally, “parent of the people.” One of the important tasks of the government is to act for the State
as parens patriae, or guardian of the rights of the people. It may initiate legal actions for and in behalf
of a particular individual.
Doctrine of Incorporation
The Philippines adopts the generally accepted principles of international law as part of the land
and adheres to the policy of peace, equality, justice, freedom, cooperation, and amity with all nations.
Hence, the Philippine Court can use international law to settle domestic disputes in much the same
way that they would use the Civil Code or the Penal Code and other laws passed by Congress. It is
also called Doctrine of Transformation when generally accepted principles of international law are
localized through legislation.
Doctrine of Separation of Church and State

The rationale behind this doctrine is that “Strong fences make good neighbors.” The idea is to
delineate boundaries between the two institutions and thus avoid encroachments by one against the
other because of a misunderstanding of the limits of their respective exclusive jurisdictions.
SUMMARY
The “ratification” of the 1973 Constitution marked the end of the Third Republic and the beginning
of the Bagong Lipunan—the New Society as the martial law regime was called—under
President Marcos.
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MODULE 8
THE PHILIPPINES AS A STATE
1. Describe the statehood of the Philippines;
2. Emphasize the importance of the state, its definition, and elements; and
3. Analyze cases relevant to the topics at hand.
"There is life behind the letters of the law"

-Atty. Rodel A. Taton
INTRODUCTION
As Christians, we often associate life with freedom, and we tend to view laws as restrictive and
burdensome. However, Atty. Rodel A. Taton's quote reminds us that there is life behind the letters of the law.
The law is not just a set of rules to follow, but it is a reflection of the values and principles that govern our
society. The law provides a framework for us to live in harmony and order, and it protects our rights and
freedoms. When we follow the law, we contribute to the flourishing of our communities and uphold justice for
all.
As Christians, we believe that God's law is the ultimate guide for our lives. The Bible tells us that God's law
is perfect, refreshing the soul, and trustworthy, making wise the simple (Psalm 19:7). By studying and obeying
God's law, we can find true freedom and joy.
Let us remember that there is life behind the letters of the law. As we navigate through life, let us seek to
understand and follow both God's law and the laws of our land, for they provide a foundation for us to live in
peace and harmony with one another.
LESSON INPUTS
Definition of a State
A community of persons, more or less numerous, permanently occupying a definite portion of
territory, independent of external control, and possessing a government to which a great body of
inhabitants render habitual obedience. Do not be confused with its difference from a Nation. State is a
legal or juristic concept, while nation is an ethnic or racial concept. Also, it has to be distinguished from
Government. Government is merely an instrumentality of the State through which the will of the State is
implemented and realized.
Elements of a State
People
Different meanings as used in the Constitution: (i) Inhabitants [Sec. 2, Art. Ill; Sec. 1, Art. XIII];
(ii) Citizens [Preamble; Secs. 1 & 4, Art. II; Sec. 7, Art. Ill]; (iii) Electors [Sec. 4, Art. VII].
As requisite for Statehood: Adequate number for self-sufficiency and defense; of both sexes
for perpetuity.
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Territory
The National Territory: “The national territory comprises the Philippine archipelago, with all the
islands and waters embraced therein, and all other territories over which the Philippines has
sovereignty or jurisdiction, consisting of its terrestrial, fluvial and aerial domains, including its
territorial sea, the seabed, the subsoil, the insular shelves, and other submarine areas” [Sec. 1, Art.
I].
Components: Terrestrial, Fluvial, Maritime and Aerial domains.
a. The Philippine Archipelago:
i. Treaty of Paris, December 10, 1898 (Cession of the Philippine Islands by Spain
to the United States)
ii. Treaty between Spain and US at Washington, November 7, 1900 (Cagayan,
Sulu & Sibuto);
iii. Treaty between US and Great Britain, January 2, 1930 (Turtle & Mangsee
Islands).
b. Other territories over which the Philippines exercises jurisdiction.
i. Batanes [1935 Constitution];
ii. Those contemplated in Art. I, 1973 Constitution [belonging to the Philippines by
historic right or legal title];
iii. PD 1596, June 11, 1978.
Archipelago Doctrine: “The waters around, between and connecting the islands of the
archipelago, regardless of their breadth and dimensions, form part of the internal waters of the
Philippines”. Archipelagic doctrine of national territory is based on the principle that an archipelago,
which consists of a number of islands separated by bodies of water, should be treated as one
integral unit.
Straight baseline method: Imaginary straight lines are drawn joining the outermost points of
outermost islands of the archipelago, enclosing an area the ratio of which should not be more than
9:1 (water to land); provided that the drawing of baselines shall not depart, to any appreciable
extent, from the general configuration of the archipelago. The waters within the baselines shall be
considered internal waters; while the breadth of the territorial sea shall then be measured from the
baselines.
UN Convention on the Law of the Sea provides (i) Contiguous Zone of 12 miles; (ii) Exclusive
Economic Zone of 200 miles. Although the contiguous zone and most of the exclusive economic
zone may not, technically, be part of the territory of the State, nonetheless, the coastal State
enjoys preferential rights over the marine resources found within these zones.
Government
- is the agency or instrumentality through which the will of the State is formulated, expressed
and realized.
Government of the Philippines is “the corporate governmental entity through which the
functions of government are exercised throughout the Philippines, including the various
arms through which political authority is made effective in the Philippines, whether
pertaining to the autonomous regions, the provincial, city, municipal or barangay
subdivisions or other forms of local government" [Sec. 2 (1), Administrative Code of 1987]
Traditionally, the functions of government have been classified into constituent, which are
mandatory for the Government to perform because they constitute the very bonds of
society, such as the maintenance of peace and order, regulation of property and property
rights, the administration of justice, etc; and ministrant, those intended to promote the
welfare, progress and prosperity of the people, and which are merely optional for
Government to perform.
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Classifications of Government:
1. De jure vs. De facto. De Facto Government takes possession or control of, or usurps, by
force or by the voice of the majority
2. Presidential vs. parliamentary government. The principal distinction is that in a presidential
government, there is separation of executive and legislative powers (the first is lodged in
the President, while the second is vested in Congress); while in a parliamentary
government, there is fusion of both executive and legislative powers in Parliament,
although the actual exercise of the executive powers is vested in a Prime Minister who is
chosen by, and accountable to, Parliament.
3. Unitary vs. federal government. A unitary government is a single, centralized government,
exercising powers over both the internal and external affairs of the State; while a federal
government consists of autonomous state (local) government units merged into a single
State, with the national government exercising a limited degree of power over the domestic
affairs but generally full direction of the external affairs of the State.
Sovereignty
- The supreme and uncontrollable power inherent in a State by which that State is governed.
a. Kinds:
i. Legal - the power to issue final commands;
ii. Political - the sum total of all the influences which lie behind the law.
iii. Internal - the supreme power over everything within its territory
iv. External - freedom from external control.
b. Characteristics: permanence, exclusiveness, comprehensiveness, absoluteness,
indivisibility, inalienability, imprescriptibility.
c. Effects of change in sovereignty
i. Political laws are abrogated [People v. Perfecto, 43 Phil. 887; Macariola v.
Asuncion, 114 SCRA 77];
ii. Municipal laws remain in force [Vilas v. City of Manila, 229 US 345].
Fundamental Powers of the State

General Principles - The inherent powers of the State are: (a) Police Power; (b) Power of Eminent
Domain; and (c) Power of Taxation
a. Similarities:
i. Inherent in the State, exercised even without need of express constitutional
grant.
ii. Necessary and indispensable; State cannot be effective without them.
iii. Methods by which State interferes with private property.
iv. Presuppose equivalent compensation
v. Exercised primarily by the Legislature.
b. Distinctions:
i. Police power regulates both liberty and property; eminent domain and taxation
affect only property rights.
ii. Police power and taxation are exercised only by government; eminent domain
may be exercised by private entities.
iii. Property taken in police power is usually noxious or intended for a noxious
purpose and may thus be destroyed; while in eminent domain and taxation, the
property is wholesome and devoted to public use or purpose.
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iv. Compensation in police power is the intangible, altruistic feeling that the
individual has contributed to the public good; in eminent domain, it is the full and
fair equivalent of the property taken; while in taxation, it is the protection given
and/or public improvements instituted by government for the taxes paid.
c. Limitations:
i. Generally, the Bill of Rights, although in some cases the exercise of the power
prevails over specific constitutional guarantees. The courts may annul the
improvident exercise of police power.
Police Power - The power of promoting public welfare by restraining and regulating the use of liberty
and property. Police power is the most pervasive, the least limitable, and the most demanding of the
three powers.
Power of Eminent Domain - This is also known as the power of expropriation. Police power is the
power of the State to promote public welfare by restraining and regulating the use of liberty and
property. The power of eminent domain is the inherent right of the State to condemn private property to
public use upon payment of just compensation.
Requisites for exercise:
 Necessity. The issue of the necessity of the expropriation is a matter properly
addressed to the Regional Trial Court in the course of the expropriation
proceedings.
 Private Property. Private property already devoted to public use cannot be
expropriated by a delegate of legislature acting under a general grant of authority
 Taking in the Constitutional Sense. May include trespass without actual eviction
of the owner, material impairment of the value of the property or prevention of
the ordinary uses for which the property was intended.
 Public use. As a requirement for eminent domain, “public use” is the general
concept of meeting public need or public exigency.
 Just compensation. The full and fair equivalent of the property taken; it is the fair
market value of the property. It is settled that the market value of the property is
“that sum of money which a person, desirous but not compelled to buy, and an
owner, willing but not compelled to sell, would agree on as a price to be given
and received therefor”.
 Due process of law. The defendant must be given an opportunity to be heard.
Power of Taxation - is the power to compel contribution of the government’s financial burdens from the
general public. Primarily, the legislature and local legislative bodies exercise this power, and to a
limited extent, the President when granted delegated tariff powers
Limitations on the exercise.
 Due process of law: tax should not be confiscatory.
 Equal protection clause: Taxes should be uniform and equitable
 Public purpose.
Principles and State Policies
PREAMBLE
We, the sovereign Filipino people, imploring the aid of Almighty God, in order to build a just and
humane society, and establish a Government that shall embody our ideals and aspirations, promote
the common good, conserve and develop our patrimony, and secure to ourselves and our posterity, the
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blessings of independence and democracy under the rule of law and a regime of truth, justice,
freedom, love, equality, and peace, do ordain and promulgate this Constitution.
Preamble - Does not confer rights nor impose duties.

- Indicates authorship of the Constitution
- enumerates the primary aims and aspirations of the framers
- serves as an aid in the construction of the Constitution.
Republicanism [Sec. 1. Art. II: “The Philippines is a democratic and republican State. Sovereignty
resides in the people and all government authority emanates from them”].
Essential features: representation and renovation.
Manifestations : A government of laws and not of men
Rule of the majority.
Accountability of public officials.
Bill of Rights.
Legislature cannot pass irrepealable laws.
Separation of powers.
Purpose : To prevent concentration of authority in one person or group of persons
that might lead to an irreversible error or abuse in its exercise to the
detriment of republican institutions.
Civilian Supremacy - In Sec. 3. Art. II: “Civilian authority is, at all times, supreme over the military.” The
Armed Forces of the Philippines is the protector of the people and the State. Its goal is to defend the
civilians.
Duty of Government - people to defend the State (Sec. 4. Art. II) “The prime duty of the Government is
to serve and protect the people. The Government may call upon the people to defend the State and, in
the fulfillment thereof, all citizens may be required, under conditions provided by law, to render
personal military or civil service.” Sec. 5. Art. II: “The maintenance of peace and order, the protection of
life, liberty and property, and the promotion of the general welfare are essential for the enjoyment by all
the people of the blessings Of democracy.
SUMMARY
d. The elements of the state are people, territory, government, and sovereignty.
e. The state may exercise police power, power of eminent domain, and the power of
taxation.
f. The principles and policies of the state are briefly embedded in the preamble.
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MODULE 9
BILL OF RIGHTS AND CITIZENSHIP
Describe the importance of constitutional rights;
Investigate the various issues on human rights situation in the Philippines; and
Discuss the value of citizenship orientation.
PHILOSOPHICAL PERSPECTIVE
“It is better to risk saving a guilty person than to condemn an innocent one”
-Voltaire
INTRODUCTION
The quote by Voltaire highlights the importance of justice and mercy. As Christians, we believe in a God
who is just and merciful. In the Bible, we read about how Jesus Christ risked his own life to save humanity, even
though we were all guilty of sin. He took upon himself the punishment we deserved, so that we could be
reconciled with God.
As followers of Christ, we are called to imitate his example of mercy and love towards others. We are called
to seek justice for those who are oppressed and marginalized, but also to extend mercy and forgiveness to
those who have wronged us. It is a delicate balance, but one that is necessary in a world where injustice and
oppression are rampant.
Let us pray that God gives us the wisdom and courage to stand up for what is right, to speak out against
injustice, and to extend mercy and compassion to those who are hurting. May we always strive to be a
reflection of Christ's love and mercy in the world
LESSON INPUTS
Bill of Rights are the set of prescriptions setting forth the fundamental civil and political rights of the
individual, and imposing limitations on the powers of government as a means of securing the
enjoyment of those rights. The Bill of Rights is designed to preserve the ideals of liberty, equality and
security against the assaults of opportunism, the expediency of the passing hour, the erosion of small
encroachments, and the scorn and derision of those who have no patience with general principles.
Generally, any governmental action in violation of the Bill of Rights is void. These provisions are also
generally self-executing.
Civil Rights. Those rights that belong to every citizen of the state or country, or, in a wider sense,
to all its inhabitants, and are not connected with the organization or administration of
government. They include the rights to property, marriage, equal protection of the laws,
freedom of contract, etc.. They are rights appertaining to a person by virtue of his citizenship in
a state or community. Such term may also refer, in its general sense, to rights capable of
being enforced or redressed in a civil action. '
Political Rights. They refer to the right to participate, directly or indirectly, in the establishment or
administration of government, e.g., the right of suffrage, the right to hold public office, the right
to petition and, in general the rights appurtenant to citizenship vis-a-vis the management of
government.
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Due Process of Law

(Sec. 1. Art. Ill) “No person shall be deprived of life, liberty or property without due process of law…”
Definition:
 “A law which hears before it condemns, which proceeds upon inquiry and renders
judgment only after trial” [Darmouth College v. Woodward, 4 Wheaton 518],
 “Responsiveness to the supremacy of reason, obedience to the dictates of justice” [Ermita-
Malate Hotel & Motel Operators Association v. City of Manila, 20 SCRA 849].
 “The embodiment of the sporting idea of fair play” [Frankfurter, Mr. Justice Holmes and the
Supreme Court, pp 32-33].
Who are protected:

Universal in application to all persons, without regard to any difference in race, color or
nationality. Artificial persons are covered by the protection but only insofar as their property is
concerned, The guarantee extends to aliens and includes the means of livelihood.
Meaning of life, liberty and property:

 Life includes the right of an individual to his body in its completeness, free from
dismemberment, and extends to the use of God-given faculties which make life enjoyable.
 Liberty includes “the right to exist and the right to be free from arbitrary personal restraint
or servitude, (It) includes the right of the citizen to be free to use his faculties in all lawful
ways.
 Property is anything that can come under the right of ownership and be the subject of
contract. It represents more than the things a person owns; it includes the right to secure,
use and dispose of them.
Aspects of due process:

a. Substantive. This serves as a restriction on government's law- and rulemaking powers.
The requisites are:
i. The interests of the public, in general, as distinguished from those of a particular
class, require the intervention of the State.
ii. The means employed are reasonably necessary for the accomplishment of the
purpose, and not unduly oppressive on individuals.
b. Procedural. This serves as a restriction on actions of judicial and quasi-judicial agencies
of government. Requisites are:
i. An impartial court or tribunal clothed with judicial power to hear and determine
the matter before it.
ii. Jurisdiction must be lawfully acquired over the person of the defendant and over
the property which is the subject matter of the proceeding. It should be
emphasized that the service of summons is not only required to give the court
jurisdiction over the person of the defendant but also to afford the latter the
opportunity to be heard on the claim made against him.
iii. The defendant must be given an opportunity to be heard. Due process is
satisfied as long as the party is accorded the opportunity to be heard. If it is not
availed of, it is deemed waived or forfeited without violating the constitutional
guarantee
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Equal Protection of the Laws

(Sec. 1. Art. Ill) “nor shall any person be denied the equal protection of the laws”
All persons or things similarly situated should be treated alike, both as to rights conferred and
responsibilities imposed. Natural and juridical persons are entitled to this guarantee; but with respect to
artificial persons, they enjoy the protection only insofar as their property is concerned.
Scope of the protection

 The protection is available to all persons, including aliens, whether accused of a crime or not.
 Artificial persons are also entitled to the guarantee, although they may be required to open
their books of accounts for examination by the State in the exercise of police and taxing
powers.
 The right is personal; it may be invoked only by the person entitled to it. As such, the right may
be waived, either expressly or impliedly, but the waiver must be made by the person whose
right is invaded, not by one who is not duly authorized to effect such waiver.
 The right applies as a distraint directed only against the government and its agencies tasked
with the enforcement of the law. The protection cannot extend to acts committed by private
individuals so as to bring them within the ambit of alleged unlawful intrusion by the
government.
 What constitutes a reasonable or unreasonable search and seizure in any particular case is
purely a judicial question, determinable from a consideration of the circumstances involved.
 Objections to the warrant of arrest must be made before the accused enters his plea. Failure to
do so constitutes a waiver of his right against unlawful restraint of liberty.
Some Procedural Rules

Who can issue a warrant. Only a judge may validly issue a warrant. The Constitution grants the
authority to issue a warrant of arrest or a search warrant only to a judge upon fulfillment of
certain basic constitutional requirements.
Probable Cause will be determined when the facts and circumstances antecedent to the issuance
of the warrant are sufficient to induce a cautious man to rely on them and act in pursuance
thereof. For a search: “such facts and circumstances which would lead a reasonably discreet
and prudent man to believe that an offense has been committed and that the objects sought in
connection with the offense are in the place sought to be searched”
Warrant of Arrest. A warrant of arrest is said to particularly describe the person to be seized if it
contains the name/s of the person/s to be arrested. If the name of the person to be arrested is
not known, then a “John Doe” warrant may be issued. A “John Doe" warrant will satisfy the
constitutional requirement of particularity of description if there is some descriptio persona
which will enable the officer to identify the accused.
Properties subject to seizure [Sec. 2, Rule 126, Rules of Court]:
Subject of the offense;
Stolen or embezzled property and other proceeds or fruits of the offense; and
Property used or intended to be used as means for the commission of an offense.
Conduct of the Search. Sec. 7, Rule 126, Rules of Court, requires that
 No search of a house, room or any of the premises shall be made except in the
presence of the lawful occupant thereof or any member of his family, or in the absence
of the latter, in the presence of two witnesses of sufficient age and discretion, residing
in the same locality. Failure to comply with this requirement invalidates the search
[People v. Gesmundo, 219 SCRA 743].
 The police officers may use force in entering the dwelling if justified by Rule 126 of the
Rules of Court. In People v. Salanguit, supra., the occupants of the house refused to
14
open the door despite the fact that the searching party knocked on the door several
times, and the agents saw suspicious movements of the people inside the house.
These circumstances justified the searching party’s forcible entry, as it was done on
the apprehension that the execution of their mission would be frustrated unless they
did so.
Warrantless arrests [Sec. 5, Rule 113, Rules of Court]. A peace officer, or even a private person,
may effect an arrest without a warrant:
 When the person to be arrested has committed. Is actually committing, or is
attempting to commit an offense in his presence.
 Hot pursuit. The arrest of the accused inside his house following hot pursuit of
the person who committed the offense in flagrante was held valid.
 An arrest made after an entrapment operation does not require a warrant of
arrest; it is reasonable and valid
 Exception: However, in People v. Rodrigueza, 205 SCRA 791, the police officer,
acting as poseur-buyer in a “buy-bust operation”, instead of arresting the suspect
and taking him into custody after the sale, returned to police headquarters and
filed his report. It was only in the evening of the same day that the police officer,
without a warrant, arrested the suspect at the latter’s house where dried
marijuana leaves were found and confiscated. It was held that the arrest and the
seizure were unlawful.
 When an offense had just been committed and there is probable cause to
believe, based on his personal knowledge of facts or of other circumstances, that
the person to be arrested has committed the offense.
 When the person to be arrested is a prisoner who has escaped from a penal
establishment or place where he is serving final judgment or temporarily
confined while his case is pending, or has escaped while being transferred from
one confinement to another.
 When the right is voluntarily waived
Warrantless searches
When the right is voluntarily waived. For the valid waiver of a constitutional right, it must
appear first that the right exists; secondly, that the person involved had knowledge,
either actual or constructive, of the existence of such right; and thirdly, that the said
person had an actual intention to relinquish the right.
Examples of a valid waiver:
 In People v. Omaweng, the accused, driving a vehicle, was stopped at a
checkpoint, and when the vehicle was inspected, the soldiers asked
permission to see the contents of a bag which was partially covered by a
spare tire. The accused consented, and upon inspection, the bag was found
to contain marijuana.
 In People v. Gatward, 267 SCRA 785, it was held that when the accused
checked in his luggage as a passenger of a plane, he agreed to the
inspection of his luggage in accordance with customs laws and regulations,
and thus waived any objection to a warrantless search.
Example of no waiver:
 In People v. Barros, 231 SCRA 557, the silence of the accused was not
construed as consent; rather, it was a “demonstration of regard for the
supremacy of the law”.
 In People v. Tudtud, G.R. No. 144037, September 26, 2003, the Supreme
Court said that acquiescence in the loss of fundamental rights is not to be
presumed. The fact that a person failed to object to a search does not amount
15
to permission thereto. In any case, any presumption in favor of regularity

would be severely diminished by the allegation of appellants that the arresting
officers pointed a gun at them before asking them to open the subject box.
Checkpoint Search
 A checkpoint search may either be a mere routine inspection, or it may
involve an extensive search. For a mere routine inspection, the search is
normally permissible when it is limited to a mere visual search, where the
occupants are not subjected to a physical or body search.
 On the other hand, when the vehicle is stopped and subjected to an extensive
search, it would be constitutionally permissible only if the officers conducting
the search had reasonable or probable cause to believe, before the search,
that either the motorist is a law offender or they will find the instrumentality or
evidence pertaining to a crime in the vehicle to be searched
Plain View Doctrine as applied to Search

 Where prohibited articles are in plain view. Objects in the “plain view” of an
officer who has the right to be in the position to have that view are subject to
seizure and may be presented as evidence. The “plain view” doctrine is
usually applied where the police officer is not searching for evidence against
the accused, but nonetheless inadvertently comes upon an incriminating
object
Exclusionary Rule: Evidence obtained in violation of Sec. 2, Art. Ill, shall be inadmissible for any
purpose in any proceeding [Sec. 3 (2), Art. Ill], , because it is “the fruit of the poisoned tree.”
Citizenship
General Principles
 Defined: Membership in a political community which is personal and more or less
permanent in character.
 Distinguished from nationality. Nationality is membership in any class or form of political
community. Thus, nationals may be citizens [if members of a democratic community] or
subjects [if members of a monarchical community]. Nationality does not necessarily
include the right or privilege of exercising civil or political rights.
Usual modes of acquiring citizenship:
o By birth
 jus sanguinis - “by blood” or citizenship based on the parent’s citizenship
 jus soli - “by soil” or citizenship based on the place where a person is born
o By naturalization
o By marriage
Modes (by birth) applied in the Philippines:
a. Before the adoption of the 1935 Constitution:
i. Jus sanguinis. All inhabitants of the islands who were Spanish subjects on April
11,1899, and residing in the islands who did not declare their intention of
preserving Spanish nationality between said date and October 11, 1900, were
declared citizens of the Philippines, and their children born after April 11, 1899.
ii. Jus soli. Those declared as Filipino citizens by the courts are recognized as such
today, not because of the application of the jus soli doctrine, but principally
because of the doctrine of res judicata (a matter decided).
16
b. After the adoption of the 1935 Constitution: Only the jus sanguinis doctrine.
Natural-born citizens
i. Those who are citizens of the Philippines from birth without having to perform any act to
acquire or perfect their Philippine citizenship. Those who elect Philippine citizenship shall be
deemed natural- born citizens [Sec. 2, Art. IV],
a. Marriage by Filipino to an alien: “Citizens of the Philippines who marry aliens shall retain
their citizenship, unless by their act or omission they are deemed, under the law, to have
renounced it” [Sec. 4, Art. IV].
ii. Those who are citizens of the Philippines at the time of the adoption of this [1987] Constitution.
In Valles v. Comelec, supra., the Supreme Court made reference to Jones Law and the
Philippine Bill of 1902 and declared that private respondent Rosalind Ybasco Lopez who was born
in Australia to parents Telesforo Ybasco, a Filipino, and Theresa Marquez, an Australian, on May
16, 1934, before the 1935 Constitution took effect, was a Filipino citizen. Under these organic acts,
inhabitants of the islands who were Spanish subjects on April 11, 1899, who did not opt in writing
to retain Spanish nationality between April 11, 1899 to October 11, 1900 — including their children
— were deemed citizens of the Philippines. Rosalind’s father was, therefore, a Filipino citizen, and
under the principle of jus sanguinis, Rosalind followed the citizenship of her father.
A similar conclusion was reached in Maria Jeanette Tecson v. Comelec, G.R. No. 161434,
March 3, 2004, on the controversy surrounding the citizenship of Fernando Poe, Jr. (FPJ),
presidential candidate. The issue of whether or not FPJ is a natural-born citizen would depend on
whether his father, Allan F. Poe, was himself a Filipino citizen, and if in the affirmative, whether or
not the alleged illegitimacy of FPJ prevents him from taking after the Filipino citizenship of his
putative father. The Court took note of the fact that Lorenzo Pou (father of Allan F. Poe), who died
in 1954 at 84 years old, would have been born sometime in 1870, when the Philippines was under
Spanish rule, and that San Carlos, Pangasinan, his place of residence upon his death in 1954, in
the absence of any other evidence, could have well been his place of residence before death, such
that Lorenzo Pou would have benefited from the “en masse Filipinization” that the Philippine Bill of
1902 effected. That Filipino citizenship of Lorenzo Pou, if acquired, would thereby extend to his
son, Allan F. Poe (father of FPJ), The 1935 Constitution, during which regime FPJ has seen first
light, confers citizenship to all persons whose fathers are Filipino citizens regardless of whether
such children are legitimate or illegitimate.
Naturalization
Naturalization is the act of formally adopting a foreigner into the political body of a nation by
clothing him or her with the privileges of a citizen [Record, Senate, 12th Congress, June 4-5, 2001],
Modes of naturalization:
a. Direct: Citizenship is acquired by:
i. Individual, through judicial or administrative proceedings;
ii. Special act of legislature;
iii. Collective change of nationality, as a result of cession or subjugation; or
iv. By adoption of orphan minors as nationals of the State where they are born.
b. Derivative: Citizenship conferred on:
i. Wife of naturalized husband;
ii. Minor children of naturalized person; or on the
iii. Alien woman upon marriage to a national.
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Doctrine of indelible allegiance. An individual may be compelled to retain his original nationality
even if he has already renounced or forfeited it under the laws of the second State whose nationality
he has acquired.
Qualifications:
 Not less than 21 years of age on the date of the hearing of the petition;
 Resided in the Philippines for a continuous period of not less than 10 years; may be
reduced to 5 years if he honorably held office in Government, established a new industry
or introduced a useful invention in the Philippines, married to a Filipino woman, been
engaged as a teacher in the Philippines (in a public or private school not established for
the exclusive instruction of persons of a particular nationality or race) or in any of the
branches of education or industry for a period of not less than two years, or born in the
Philippines;
 Good moral character; believes in the principles underlying the Philippine Constitution;
must have conducted himself in a proper and irreproachable manner during the entire
period of his residence in the Philippines in his relations with the constituted government
as well as the community in which he is living;
 Own real estate in the Philippines worth not less than P5,000.00, or must have some
known lucrative trade, profession or lawful occupation; [e] Speak and write English or
Spanish and any of the principal Philippine languages;
 Enrolled his minor children of school age in any of the public or private schools recognized
by the Government where Philippine history, government and civics are taught as part of
the school curriculum, during the entire period of residence in the Philippines required of
him prior to the hearing of his petition for naturalization.
Disqualifications:
 Opposed to organized government or affiliated with any association or group of persons
who uphold and teach doctrines opposing all organized governments;
 Defending or teaching the necessity or propriety of violence, personal assault or
assassination for the success or predominance of their ideas;
 Polygamists or believers in polygamy;
 Convicted of a crime involving moral turpitude;
 Suffering from mental alienation or incurable contagious disease;
 Who, during the period of their residence in the Philippines, have not mingled socially with
the Filipinos, or who have not evinced a sincere desire to learn and embrace the customs,
traditions and ideals of the Filipinos;
 Citizens or subjects of nations with whom the Philippines is at war, during the period of
such war;
 Citizens or subjects of a foreign country whose laws do not grant Filipinos the right to
become naturalized citizens or subjects thereof.
SUMMARY
 Constitutional right is important for it guarantees the protection of life, liberty, and property of
the citizens;
 All persons or things similarly situated should be treated alike, both as to rights conferred and
responsibilities imposed.
 Natural and juridical persons are entitled to this guarantee; but with respect to artificial persons,
they enjoy the protection only insofar as their property is concerned.
MODULE 10
ELECTION
18
“The life of the law has not been logic; it has been experience.”
-Oliver Wendell Holmes, Jr.

 Explain the key provisions of the Philippine Election Laws and their relevance to the electoral
process.
 Analyze the implications of Philippine Election Laws for the conduct of free, fair, and
transparent elections.
 Evaluate the effectiveness of Philippine Election Laws in promoting democratic values and
ensuring the protection of voters' rights.
INTRODUCTION
The law is not merely a set of rules and regulations, but it is a reflection of God's justice
and righteousness. As such, it is essential to ensure that our laws align with the values and
principles espoused by Christianity.
However, as Holmes pointed out, the law is not merely an intellectual exercise but is
shaped by the experiences of those who are affected by it. In the context of elections, this
means that laws governing the conduct of elections and the protection of voters' rights should
be informed by the experiences of those who have participated in the electoral process.
Moreover, as Christians, we are called to seek justice, love mercy, and walk humbly with
our God. In this regard, our experiences should inform the way we approach elections and the law
in general. We must be mindful of the needs of the marginalized and seek to ensure that our laws
and election processes are inclusive and equitable.
In conclusion, Holmes's quote reminds us that the law is not just an abstract concept but
is shaped by the experiences of people. As Christians, we must ensure that our laws and electoral
processes reflect the values of justice, mercy, and humility that are central to our faith.
LESSON INPUTS
Definitions of Fundamental Terms

Suffrage is the right to vote in the election of officers chosen by the people and in the
determination of questions submitted to the people. Includes within its scope:
i. Election - the means by which the people choose their officials for a definite and fixed
period and to whom they entrust for the time being the exercise of the powers of government.
Kinds:
 Regular: one provided by law for the election of officers either nationwide or in certain
subdivisions thereof, after the expiration of the full term of the former officers.
 Special: one held to fill a vacancy in office before the expiration of the full term for
which the incumbent was elected.
ii. Plebiscite - an initiative on the Constitution is approved or rejected by the people
iii. Initiative - to propose amendments to the Constitution or to enact a legislation
iv. Referendum - to approve or reject legislation through an election called for the purpose.
19
Sample Case:
During a local referendum held in a certain city, the Commission on
Elections (Comelec) received reports of vote buying and other irregularities
committed by both the "yes" and "no" camps. What legal remedies are available
to address the reported irregularities and ensure the integrity of the referendum
results?
Suggested answer:
I would suggest the following legal remedies to address the reported
irregularities:
1. File an election protest with the Comelec to investigate the allegations of
vote buying and other irregularities committed by both the "yes" and "no"
camps.
2. File a petition before the Regional Trial Court for annulment of the
referendum results based on the grounds of fraud, terrorism, or other
analogous causes under the Omnibus Election Code.
3. Initiate a criminal complaint against the individuals involved in the reported
irregularities under the Revised Penal Code or other applicable laws.
Theories on Suffrage
In the Philippines, suffrage is both a right and a responsibility. This principle is anchored on the
following theoretical roots:
1. Natural right theory - Suffrage is a natural and inherent right of every citizen who is not disqualified
by reason of his own reprehensible conduct or unfitness.
2. Social expediency - Suffrage is a public office or function conferred upon the citizen for reasons of
social expediency - conferred upon those who are fit and capable of discharging it.
3. Tribal theory - It is a necessary attribute of membership in the State.
4. Feudal theory - It is an adjunct of a particular status, generally tenurial in character, i.e., a vested
privilege usually accompanying ownership of land.
5. Ethical theory - It is a necessary and essential means for the development of society.
Qualification of Voters
The constitution provides that suffrage may be exercised by all citizens of the Philippines not
otherwise disqualified by law. Specifically, voters must be:
 at least eighteen years of age
 shall have resided in the Philippines for at least one year in the place wherein they
propose to vote for at least six months immediately preceding the election
No literacy, property, or other substantive requirement shall be imposed on the exercise of
suffrage [Sec. 1, Art. V, Constitution]. However, voters may be disqualified on the following grounds:
 Any person sentenced by final judgment to suffer imprisonment for not less than one year
(unless granted a plenary pardon or an amnesty); but right is reacquired upon the
expiration of 5 years after service of sentence.
 Any person adjudged by final judgment of having committed any crime involving disloyalty
to the government or any crime against national security (unless restored to full civil and
political rights in accordance with law); but right is reacquired upon the expiration of 5
years after service of sentence.
 Insane or incompetent persons as declared by competent authority
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Political Campaigns
Election campaign or partisan political activity refers to an act designed to promote the election or
defeat of a particular candidate or candidates to public office. Conditions are:
a) If done for the purpose of enhancing the chances of aspirants for nomination for candidacy to a
public office by a political party, etc., it shall not be considered as election campaign or partisan political
activity.
b) It shall be unlawful for any person or any party to engage in election campaign or partisan
political activity except during the campaign period
Election Offenses
a) Vote-buying and vote-selling. In People v. Ferrer, 54 O.G. 1348, it was held that distribution of
cigarettes to people who attended a political meeting falls within the context of the prohibition.
b) Wagering upon the result of the election. Any money or thing of value put up as a bet or wager
shall be forfeited to the Government.
c) Threats, intimidation, terrorism, use of fraudulent device or other forms of coercion.
d) Appointment of new employee (except in case of urgent need, with notice given to the Comelec
within three days from the appointment), creation of new positions, promotion, or granting salary
increases.
e) Carrying of deadly weapon within a radius of 100 meters from precinct. In Mappala v. Judge
Nunez, 240 SCRA 600, it was held that it is not necessary that the deadly weapon be seized from
the accused while he was in the precinct or within a radius of 100 meters therefrom; it is enough
that the accused carried a deadly weapon within the prohibited radius during any of the days and
hours specified in the law.
f) Transfer or detail of government official/emplovee without COMELEC approval. In People v.
Reyes, 247 SCRA 328, it was held that the transfer or detail of a government officer or employee
will not be penalized by Sec. 261 (h), B.P. 881, if done to promote efficiency in the government
service. To prove violation, two elements must concur,
(i) The fact of transfer or detail within the election period as fixed by the COMELEC
(ii) The transfer or detail was made without prior approval of the COMELEC, in
accordance with its implementing rules and regulations. In this case, the transfer was effected
one day before the COMELEC issued Resolution No. 2333, which prescribed the rules and
regulations on how to obtain COMELEC approval for such transfers.
Preferential disposition of election offenses

1. Investigation and prosecution of election offenses shall be given priority by the COMELEC. The
investigating officer shall resolve the case within five (5) days from submission.
2. The courts shall likewise give preference to election offenses over all other cases, except petitions
for a writ of habeas corpus. Cases shall be decided within thirty (30) days from submission.
21
Sample Case:
Maria Cantutay, a public school teacher in Yakult Elementary School and
Marites Malinaw, her playmate in Mahjong, betted with each other regarding the
result of their Barangay elections. Whoever is defeated will be obliged to dance “ting
ting tang” on Tiktok.
Maria contended that it is not illegal for it is a mere exercise of her right to
suffrage. Besides, there is no amount involved. Is Maria correct?
Suggested answer:
NO. Maria Cantutay's contention that betting on the result of the Barangay
elections is not illegal because it is a mere exercise of her right to suffrage is
incorrect. Under the Omnibus Election Code (OEC), it is unlawful for any person to
bet or wager upon the result of any election.
The law does not distinguish between the amount or form of the bet, whether it
be for monetary gain or not. Hence, the mere act of betting on the result of an
election, regardless of the amount or form of the bet, is already considered an
election offense.
Moreover, as a public school teacher, Maria Cantutay is considered a public
official and is held to a higher standard of conduct. OEC prohibits public officials
from engaging in any electioneering or partisan political activity, including betting
on the result of an election.
How to file an complaint regarding an election offense?

To file a complaint against Maria and Marites for their violation of the Omnibus
Election Code (OEC), the person can file a verified complaint before the Commission
on Elections (COMELEC) or the Office of the City/Municipal Prosecutor, depending
on the level of the election where the offense was committed.
The complaint should include the names and addresses of the respondents, the
facts and circumstances surrounding the offense, and the evidence supporting the
allegations. The complainant may also attach affidavits or other supporting
documents to strengthen the case.
After filing the complaint, the COMELEC or the Office of the City/Municipal
Prosecutor will conduct a preliminary investigation to determine if there is sufficient
evidence to warrant the filing of a formal charge against the respondents. If the
investigation finds probable cause, the respondents will be charged and given an
opportunity to defend themselves in a full-blown hearing.
It is important to note that filing a false or baseless complaint against someone is
also an offense under the law. Hence, the complaint should be based on credible
evidence and made in good faith.
SUMMARY
 Suffrage is the right to vote and is based on theories like natural right, social expediency, tribal,
feudal, and ethical theories, and in the Philippines, it has specific qualifications for citizens.
 Political campaigns and election offenses are regulated by law, where campaigns promote
candidates and election offenses involve vote-buying, intimidation, coercion, among others, which
may lead to disqualification and imprisonment.
 The COMELEC prioritizes investigating and prosecuting election offenses with penalties like
imprisonment and disqualification from holding public office.
22
“As man tills, plants, improves, cultivates, and can use the product of,
so much is his property.”
-John Locke
MODULE 11
TAXATION
I. MOST ESSENTIAL LEARNING OUTCOMES
 Define taxation and the theories of tax power;
 Discuss the purpose of taxation; and
 Analyze the basic principles of a sound tax system.
II. CHRISTIAN PERSPECTIVE
III. INTRODUCTION
In the Bible, we are taught that everything belongs to God and that we are simply stewards
of the resources He has entrusted to us. Therefore, we have a responsibility to use these
resources wisely and for the betterment of society.
Locke's statement on property rights emphasizes the idea that individuals have the right to
the products of their labor, which implies that private property is a fundamental right. This idea
is often used to support the concept of free markets and limited government intervention in
economic affairs.
However, as Christians, we are also called to love our neighbors as ourselves and to use our
resources to help those in need. This means that while we have the right to own property, we also
have a responsibility to use it for the common good.
In terms of taxation, the Bible teaches us to give to Caesar what is Caesar's and to God what
is God's. This implies that while we have a duty to pay our taxes, we also have a responsibility to
use our resources wisely and in accordance with God's will.
Overall, Locke's statement on property rights can provide valuable insights when viewed
through the lens of Christian faith and taxation. As Christians, we are called to be responsible
stewards of our resources, using them for the betterment of society and in accordance with
God's will.
IV. LESSON INPUTS
The Concept, Nature, and Characteristics of Taxation and Taxes

Taxation is the act of laying a tax, the process or means by which the sovereign, through its law-
making body, raises revenues to defray the necessary expenses of the government. This is according
to Atty. Hector S. De Leon, the author from whom most of the content of this module are taken from.
Purpose and Importance of Taxation

The purpose of taxation on the part of the government is to provide funds with which to promote
the general welfare and protection of its citizens, and to enable it to finance its multifarious activities.
Clearly, no government can function without funds. Revenue therefore can be considered as the
23
lifeblood of a nation. Evasion or non payment of taxes lessens the opportunity of people to receive and
enjoy essential government services.
A tax creates a civil liability on the part of a delinquent taxpayer. The non-payment of taxes can
also create criminal liability which could be a subject of criminal prosecution. In short, taxation is one’s
civil liability to pay taxes that gives rise to criminal liability, not the other way around as in criminal
cases where criminal liability gives rise to civil liability.
Essential Characteristics of Tax

Taxes are enforced proportional contributions from persons and property levied by the law-making
body of the state by virtue of its sovereignty for the support of the government in all public needs.
Hence:
 It is an enforced contribution - its imposition is not dependent on the will or assent of the
persons being taxed
 It is generally payable in money - as a pecuniary burden, taxes are to be discharge alone in
money and must be in legal tender
 It is proportionate in character - is is based on the ability of the person being taxed to pay his
share of the public burden
 It is levied on persons or property - a tax may also be imposed on acts or transactions or
contracts.
Sample In each case, however it is only a person who pays a tax
Case:
 It Yakult
is leviedCorporation
by the state which has jurisdiction
is a large over thecompany
manufacturing person oroperating
property a business of selling
It is levied
vibrator by the law-making body of the state
in the Philippines. It has been found that the company failed to pay the correct
amount of taxes for the past three years. The Bureau of Internal Revenue (BIR) has
conducted an investigation and discovered that the company underreported its taxable
income. As a result, the BIR issued a notice of assessment for the deficiency tax, including
penalties and interest. Yakult Corporation disputes the BIR's findings and refuses to pay
the assessed deficiency tax.
How do the essential characteristics of tax apply to the case of Yakult Corporation?
Suggested answer:
In the case of Yakult Corporation, the BIR assessed the deficiency tax, including
penalties and interest, based on the company's underreported taxable income.
The assessment is an enforced contribution that Yakult Corporation is obligated to pay,
regardless of the company's will or assent. The tax is generally payable in money, and the
BIR has the authority to collect it using legal means. The tax is proportionate to the
company's ability to pay, as it is based on the company's taxable income. The tax is levied
on the person, in this case, Yakult Corporation. The BIR, as an agency of the state, has
the jurisdiction to enforce the tax laws and collect taxes. Lastly, the tax is levied by the
law-making body of the state, as mandated by the Philippine Constitution.
Therefore, the BIR's assessment of the deficiency tax, including penalties and interest,
is a lawful exercise of the government's power of taxation, and Yakult Corporation is duty-
bound to pay its tax obligations.
24
What are the liabilities of Yakult Corporation?

As Yakult Corporation has failed to pay the correct amount of taxes, it may be held liable
for the following:
1. Deficiency tax - Yakult Corporation may be required to pay the deficiency tax assessed
by the Bureau of Internal Revenue (BIR) based on the company's underreported
taxable income.
2. Penalties - The BIR may impose penalties on Yakult Corporation for its failure to pay
the correct amount of taxes. The penalties may include surcharges, interest, and
compromise penalties.
3. Legal action - The BIR may take legal action against Yakult Corporation to collect the
unpaid taxes, penalties, and interest. This may include filing a tax lien or a tax levy,
garnishing the company's bank accounts, or seizing the company's assets.
4. Criminal liability - If the failure to pay the correct amount of taxes is found to be
willful or deliberate, Yakult Corporation may face criminal charges for tax evasion,
Theory and Basis of Taxation

The power of taxation proceeds upon the theory that:
 the existence of the government is a necessity;
 that it cannot continue without means to pay its expenses; and
 that for these means, it has a right to compel all its citizens and property within its limits to
contribute.
The basis of taxation is found on the reciprocal duties of protection and support between the state
and its inhabitants. In return for his contribution, the taxpayer receives benefits and protection from the
government. This is called the benefits received principle.
It does not mean however that only those who pay taxes have the right to enjoy government
services, privileges, and protection. The reason is that protection in the enjoyment of his right is a duty
owed by the state to every citizen.
Nature of the Power of Taxation

 It is inherent in sovereignty - The power of taxation refers to the authority of the government to
impose taxes on individuals, properties, and other entities within its jurisdiction. This power is
considered to be inherent in sovereignty, which means that it is an essential attribute of the state
that enables it to perform its functions effectively.
 It is legislative in character - The power of taxation is legislative in character, which means that it
can only be exercised by the legislative branch of government through the enactment of laws. This
means that taxes can only be imposed through a valid law passed by the legislative body and
signed by the executive branch.
 It is subject to constitutional and inherent limitations - Despite the broad power of taxation, it is
subject to constitutional and inherent limitations. Constitutional limitations are restrictions imposed
by the Constitution or other laws, such as limitations on the types of taxes that can be imposed or
the purposes for which taxes can be used. Inherent limitations, on the other hand, are inherent in
the power of taxation itself, such as the limitation that taxes must be for a public purpose and that
they must be reasonable and not confiscatory.
Basic Principles of a Sound Tax System

25
The basic principles of a sound tax system are essential components that help ensure that the
tax system is efficient, equitable, and effective. These principles are fiscal adequacy, equality or
theoretical justice, and administrative feasibility.
1. Fiscal adequacy - means that the sources of revenues should be sufficient to meet the demands of
public expenditures. This principle ensures that the government has enough resources to provide
necessary public services such as education, healthcare, infrastructure, and national defense.
For example, if a country needs to build a new hospital to serve its growing population, the
government should have enough revenues from taxes to fund this project.
2. Equality or theoretical justice - means that the tax burden should be proportionate to the taxpayer’s
ability to pay, which is also known as the “ability to pay” principle. This principle ensures that
taxpayers with higher incomes or wealth contribute a greater share of their income or wealth to
support the public good than those with lower incomes or wealth.
For example, a progressive income tax system where higher income earners pay a higher
percentage of their income in taxes than lower income earners is an example of applying the
principle of equality.
3. Administrative feasibility - means that tax laws should be capable of convenient, just, and effective
administration. This principle ensures that tax laws are easy to understand, comply with, and
enforce.
For example, a tax system that is too complex or difficult to understand can result in
taxpayers making mistakes when filing their tax returns or tax authorities facing difficulties in
collecting taxes. An efficient and effective tax system, such as electronic filing and payment
systems, can promote administrative feasibility.
SUMMARY
 Taxation is an essential aspect of the Philippines' fiscal system, providing the government with
the necessary funds to provide public goods and services.
 Taxation in the Philippines follows the basic principles of a sound tax system, including fiscal
adequacy, equality, and administrative feasibility.
 Taxpayers in the Philippines have the responsibility to comply with tax laws and regulations
and to pay their fair share of taxes based on their ability to pay.
26
“Laws grind the poor, and rich men rule the law.”
-Oliver Goldsmith
MODULE 12
AGRARIAN REFORM
 Analyze Philippine agrarian problem and its dimensions through legal and historico-
political survey on the cases of agrarian-related crimes
 Exhibit mastery on the historical framework of labor and peasant struggles
PHILOSOPHICAL PERSPECTIVE
INTRODUCTION
It was a warm and sunny Sunday afternoon in April 1994 when Pablito Dante, a farmer leader
of the Pecuaria Development Cooperative Inc. (PDCI), decided to go home after attending a short
meeting of the cooperative's board of directors. That afternoon they had discussed the merits
of the solution proposed by the Department of Agrarian Reform (DAR) on how the 800-ha land
could be divided between their cooperative and another group, the Federation of Free Farmers
(FFF), who were also making claims on the land. Pablito argued that they had prior right to the
land; after all, the FFF were really just settlers who came from another part of the province.
While walking back to his farm, Pablito was stabbed to death by some members of the FFF.
This incident almost ignited a violent confrontation between the two groups that would have cost
more lives. The government stepped in immediately and handed down its decision. The PDCI was
awarded 700 ha, while FFF was given 100 ha. Today the two groups live in peaceful coexistence,
but it has been at the expense of Pablito Dante's life.
 This incident is an example of numerous agrarian-related land conflict problems in the
Philippines. It demonstrates how the absence of conflict resolution mechanisms leads to
violent and undesirable consequences. The main premise of this module is that land conflict is
influenced by the prevailing agrarian situation. In the Philippines, land conflict stems from a
condition where land reform is being implemented, albeit slowly and with much difficulty.
LESSON INPUTS
The Principle Agrarian Reform

The core principle in agrarian reform is the primacy of the right of all members of the agricultural
labor force who do not own land, near-landless farmers, farmworkers, small fisherfolk and other direct
producers to own and control the land, have full access to other natural resources and gain full
27
disposition over the produce (CPAR Declaration of Principles, 31 May 1987). In this regard, the major
issues present before the implementation of CARP and its corresponding aims are the following:
Major Issues during Martial Law Aims of CARP

Social Justice and Inequality To transfer landed wealth and power over the land
and its produce to the actual tillers
Low Productivity To free and develop the productive powers of
agrarian workers, and fisherfolk form the forces
that deprive them of resources and initiative
Lack of Control by the Rural Masses over their To develop the mechanisms for people
Lives and Destiny empowerment by creating autonomous decision-
making bodies of the rural masses
Under-Industrialization To promote nationalist industrialization by
widening the national market, rechanneling the
agricultural surplus into industrial investments and
labor for industrial development, and the
establishment of self-sufficient local industries
controlled by the rural masses
Environmental Breakdown To conserve the natural environment so that it
may serve the short and long-term needs of the
Filipino people
Foreign Domination To do away with foreign control over natural
resources
1. Pre-Spanish Land Situation - Although pre-Spanish historical records are scarce, it is believed that
various types of land patterns existed in the Philippines. Research has shown that the land
systems in pre-Spanish times were determined by the social system.
2. Development of Tenancy under Spain - The initial Spanish policy was to recognize all lands in the
Philippines as part of the public domain, regardless of local customs. The crown was therefore at
liberty to parcel out large tracts of Philippine land, including the resources and inhabitants, to loyal
civilians and military servants as rewards. The friars also shared in large tracts of land, mostly
located in the most populous areas of the country. During the Philippine Revolution, Church
estates were confiscated by Gen. Aguinaldo, and landless peasants were allowed to settle on
Church lands. However, the majority of agriculturally productive lands remained in the hands of the
caciques and the friars at the close of the Spanish period.
3. Land Tenure Situation under American Rule - Spanish land records that had existed were
destroyed or lost at the beginning of the American period, leaving the legal situation with regard to
holdings very complicated. The unscrupulous were able to wrest control of land away from small
holders, and many caciques were able to keep and even strengthen their positions under the
Americans. The Americans negotiated the purchase of 23 friar estates during the early years of the
century. The land was subdivided and offered for sale to the Filipinos residing on it at a rate of 8%
interest over a 25-year period.
4. Commonwealth Period - Several laws were enacted during the Commonwealth period to protect
the working class in both industry and agriculture, dictated by the social justice program of the
government. Expropriation of landed estates and other big landholdings was started to give
substance to the principle of social justice as inscribed in the 1935 Constitution of the Philippine
Commonwealth. Likewise, the National Land Settlement Administration (NLSA) began orderly
settlement of virgin public agricultural lands.
5. Effects of Japanese Occupation - The Japanese occupation of the Philippines had a tremendous
impact on the agrarian issue. From the merger of the Communist Party of the Philippines and the
28
Socialist Party was born the Hukbong Bayan Laban sa Hapon (HUKBALAHAP) in 1942 led by Luis
Taruc.
6. Rise of the HUKBALAHAP - After the war, the Huks took advantage of social unrest, the complete
demoralization of the people, and the surge of lawlessness that swept the country. They continued
their struggle for agrarian reform and established a "shadow" or "visible" government in Central
Luzon, carried out elections, expropriated lands of collaborators, and took crops for division among
the peasants.
7. Under the 1987 Constitution - The Comprehensive Agrarian Reform Law (CARL) of 1988, also
known as RA 6657, is the primary governing law on agrarian reform at present. It formalized
Proclamation no. 13, and the executive orders issued under the transitory provisions of the
Revolutionary Government. Only provisions that are not inconsistent with the act shall continue to
be in force, while those inconsistent with it are repealed or amended accordingly.
Salient Points of the Comprehensive Agrarian Reform Program
In particular, RA 6657 or CARL provided for mechanisms/policies to support the comprehensive

nature of the program and to speed up its implementation thus, achieving CARP’s intended impact.
The key policies/programs are: 
Coverage: CARL provided for the coverage of all agricultural lands and natural resources
and included both tenants and regular farm workers (who had been excluded as beneficiaries
in the previous reform Codes). 
Exception: Excluded under the coverage of CARP are military reservations, penal
colonies, educational and research fields, “timberlands”, undeveloped hills with 18 degrees
slope and church areas. Permanent exclusions have been granted on private farms directly,
permanently and exclusively used for prawn farming or fishponds and for commercial livestock
and poultry raising.
Retention limit: CARL further lowered the ceiling on land ownership of agriculture lands to
5 hectares and allowed additional 3 hectares for each heir (of at least age 15 and actually
tilling the land or directly managing it). 
Land valuation and owner compensation: CARL required just compensation on land,
which based land valuation on the following:
(1) capitalized net income;
(2) comparable sales; and
(3) market or zonal value.
Land valuation is primarily the responsibility of the Land Bank which appraises the
property based on the land valuation formula provided by the Department of Agrarian Reform.
Landowners may appeal valuation to the special agrarian court or in the judiciary court, which
is the final arbiter in the determination of just compensation. 
Beneficiary repayments and subsidy: Lands that have been paid by government through
Land Bank (i.e., compensable lands) are amortized by beneficiaries over 30 years with 6%
annual interest. Public A&D lands are non-compensable based on the Public Lands Act. Also,
non-public lands except those foreclosed properties of GFIs and the land estates.
Modes to Acquisition of Private Lands: CARL provides for various acquisition modes that
includes:
(1) operation land transfer (OLT), the mechanism used for rice and corn lands under
PD 27;
(2) compulsory acquisition, a mechanism where government expropriate private lands
whether or not landowner cooperates;
29
(3) voluntary offer to sell (VOS), a mechanism providing incentive for the landowners
to voluntarily offer their land for coverage by raising the cash portion of landowners’
compensation by five percent and corresponding 5% decrease in the bonds portion; and
(4) voluntary land transfer (VLT), also a voluntary scheme that allows landowners to
directly transfer their lands to tenants and workers under mutually agreed terms between
peasants and landowners on land value and payment terms.
The responsibility of DAR under this arrangement is to ensure that the terms of contract
are not less favorable to peasants than if it were the government purchasing the land.

Non-land transfers: These are land transfers that do not involve actual transfer of land
ownership but changes or improvement of property rights over land assets. The mechanisms
include:
(1) Leasehold Operation (LHO), which is a lease agreement between landowner and
tenant applied to agriculture lands not covered by CARP (e.g. below 5 hectares or on
retained agriculture lands of owners); and
(2) Stock Distribution Option (SDO), whereby corporate landowners give their farm
workers the right to purchase a proportion of the capital stock of the corporation in relation
to the value of the agricultural land actually devoted to agricultural activities and in relation
to the company’s total assets (Sec.31 CARL). 
Land reform developmental programs. CARP supported the disposition of public

agricultural lands through the DENR.

Agribusiness venture arrangements (AVAs): CARP encouraged consolidated ownership
or management of agriculture farms/landholdings especially for commercial or export crops
through agribusiness venture arrangements such as lease back, growership, production and
profit Sharing (PPS), etc., as well as block farming. Under AVAs and block farming, lands are
transferred to cooperatives or farmers association or are individually integrated with or without
investors to enable a production system for economies of scale. 
Special Agrarian Reform Fund (ARF): ARF is a special fund created for financing the
activities of CARP. The previous land reform programs were funded mainly through budget
appropriations. ARF is funded from the proceeds of the privatization of government assets by
the Asset Privatization Trust (APT) and receipts from sale of assets recovered by the
Presidential Commission on Good Governance (PCGG) from ill-gotten wealth of the Marcos
family. The fund is augmented by general appropriations.

Support Services: Refers to an integrated package of support services to beneficiaries of
land reform. Beneficiaries are assisted in terms of credit, roads, irrigation, post-harvest
facilities, technology transfer and organization to guide them to be farm entrepreneurs. 
Agrarian Justice Delivery: CARL includes in the CARP organization agrarian legal
assistance and adjudication of agrarian cases. Legal assistance involves the resolution of
agrarian law implementation (ALI) cases, representation of ARBs by DAR lawyers before
judicial and quasijudicial bodies and provision of alternative dispute resolution services such
as mediation and conciliation. Adjudication of cases involves the resolution of cases by the
DAR Adjudication Board (DARAB).
SUMMARY
 Agrarian reform brings change by transferring ownership from landowner to farmer, empowering
the formerly landless.
30
 This change is often a source of conflict.

 In the Philippines, the state implements agrarian reform as a social justice measure to address the
unjust and inequitable ownership of land and resources by a few individuals.
READINGS IN PHILIPPINE HISTORY
FINAL TERM
De Leon, H. S. (2017). The 1987 Philippine Constitution: A Comprehensive Reviewer. Rex

Bookstore, Inc.
Garcia, J. C. (2020). Agrarian Reform in the Philippines: Its Evolution and Current Situation. Asia
Pacific Journal of Multidisciplinary Research, 8(3), 38-47.
Guevarra, E. L. (2019). Taxation in the Philippines: Principles and Practices. Ateneo de Manila
University Press.
Herrera, C. A. (2019). Philippine Election Law: An Introduction. Rex Bookstore, Inc.
Mangahas, M. (2018). Comprehensive Agrarian Reform Program (CARP) Implementation and Its
Impact on Poverty Reduction and Equity: The Philippine Experience. In Poverty Reduction
Policies and Practices in Developing Asia (pp. 53-70). Palgrave Macmillan, Singapore.
National Tax Research Center. (2019). The Philippine Tax System. National Tax Research Center.
Philippine Senate Electoral Tribunal. (2021). Rules of Procedure. Retrieved from

https://set.gov.ph/set-rules-of-procedure/
Robles, M. D. (2018). Agrarian Reform in the Philippines: Issues and Challenges. Philippine
Journal of Development, 45(1), 75-97.
Prepared by:
ALVIN KRIS B. ALIC, MAEd

Assistant Professor I
Reviewed by: Approved by:
EPHRAIM P. MAGUAD, LPT, M. Ed. MARILYN T. ALCALA, LPT, Ph. D.

Program Head, BSED Dean

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1

ALVIN KRIS B. ALIC

MOST ESSENTIAL LEARNING OUTCOMES

Brief History of the1987 Philippine Constitution

executive department, on government reorganization, and on existing laws. It also

Features of 1987 Constitution

Philosophical View of the Constitution

Purpose of the Constitution

Effectivity of the Constitution

Basis of Philippine Political Law

Checks and Balances

Allows one department to resist encroachments upon it prerogatives or to rectify mistakes or

Doctrine of Parens Patriae

Doctrine of Separation of Church and State

"There is life behind the letters of the law"

Fundamental Powers of the State

Principles and State Policies

Preamble - Does not confer rights nor impose duties.

Due Process of Law

Who are protected:

Meaning of life, liberty and property:

Aspects of due process:

Equal Protection of the Laws

Scope of the protection

Some Procedural Rules

to permission thereto. In any case, any presumption in favor of regularity

Plain View Doctrine as applied to Search

MOST ESSENTIAL LEARNING OUTCOMES

Definitions of Fundamental Terms

Preferential disposition of election offenses

How to file an complaint regarding an election offense?

II. CHRISTIAN PERSPECTIVE

IV. LESSON INPUTS

The Concept, Nature, and Characteristics of Taxation and Taxes

Purpose and Importance of Taxation

Essential Characteristics of Tax

What are the liabilities of Yakult Corporation?

Theory and Basis of Taxation

Nature of the Power of Taxation

Basic Principles of a Sound Tax System

The Principle Agrarian Reform

Major Issues during Martial Law Aims of CARP

Salient Points of the Comprehensive Agrarian Reform Program

In particular, RA 6657 or CARL provided for mechanisms/policies to support the comprehensive

Land reform developmental programs. CARP supported the disposition of public

 This change is often a source of conflict.

De Leon, H. S. (2017). The 1987 Philippine Constitution: A Comprehensive Reviewer. Rex

Herrera, C. A. (2019). Philippine Election Law: An Introduction. Rex Bookstore, Inc.

Philippine Senate Electoral Tribunal. (2021). Rules of Procedure. Retrieved from

ALVIN KRIS B. ALIC, MAEd

Reviewed by: Approved by:

EPHRAIM P. MAGUAD, LPT, M. Ed. MARILYN T. ALCALA, LPT, Ph. D.

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