In this chapter it discusses the different problems and current situation of the

Philippines development, affected by various factors such as; social, political, cultural
and economic issues. It also gives as a brief history of the economic and cultural
issues related to the development of new laws and bills in giving solutions to the
problems and how to contribute and help to the future developments.

LEARNING OUTCOMES
 Propose recommendation or solution to present day problems based on their
understanding of root causes, and their anticipation of future scenarios.
 Display the ability to work in a multi-disciplinary team and contribute to a
group endeavor in promoting Philippine patrimony.

Lesson Proper

5.1. COMPREHENSIVE AGRARIAN REFORM

A. Aquino, et,al. 2013

Republic Act 6657 or the Comprehensive Agrarian Reform Law (CARL), was signed
into a law by President C. Aquino on June 10, 1988 in response to peasants’ call for
equitable access to land. For a long period of time, the elite landlords brought by the
feudal system during the Spanish colonial government controlled the country’s
agrarian system. Problems of landlessness, massive poverty in rural areas and abuses
of landlords led to the formulation of a number of agrarian reform policies in the
country.

CARL was the sixth land reform law in more than 50 years following land reforms
laws since 1933. In instituted the implementation of the Comprehensive Agrarian
Reform Program (CARP) which is meant to distribute lands to the farmers in a span
of 10 years and usher in new process of land classification, acquisition and
distribution.

COMPREHENSIVE AGRARIAN REFORM LAW OF 1988

CARL covers all public private agricultural lands, regardless of tenurial arrangements
and commonly produced. In specific terms it includes all alienable and disposable
lands of the public domain devoted to or suitable for agriculture regardless of the
agricultural products raised. The worker-beneficiaries through cooperative or
association may
collectively own the land when it is not economically feasible to divide. The
distribution of all the lands shall be completed within 10 years.

RETENTION AND DISTRIBUTION LIMITS

To take on its declared aim of establishing owner cultivator ship of economic-sized

farms as the basis of Philippine agriculture, CARL prohibits landowners over 15
years’ age, provide that she/he is personally cultivating the land. In the same way the
distribution limit for qualified beneficiaries is three hectares of agricultural land.
Beneficiaries may be agricultural leases and share tenants, regular, seasonal or other
farm workers, actual tillers or occupants of public lands; collective or cooperatives of
the beneficiaries or others directly working on the land.

PROGRAM IMPLEMENTATION

The program was operationalized through two mechanisms: Land Tenure

Improvement (LTI) and Program Beneficiaries Development (pbd). LTI involves
land acquisition and distribution (LAD) and in detail, the major processes of survey,
identification pf qualified beneficiaries, processing of claim folders for landowners’
compensation, land valuation and compensation, registration of land and issuance of
Certificate of Land Ownership Award (CLOA) to beneficiaries.

Over the 10-year period implementation, land acquisition is scheduled to take place in
three passes:

Phase 1: Rice and corn lands, private lands voluntarily offered, foreclosed lands by
government financial institutions, acquired lands by the Presidential Commission on
Good Governance (PCGG) and all others owned by the government to be distributed
immediately and implementation completed within four years.

Phase 2: Alienable and disposable public agricultural lands, arable public agricultural
lands under Agri-forest, pasture and agricultural leases; public agricultural lands to be
opened for new development and resettlement; and ll private agricultural lands
greater than 50 hectares to be distributed immediately and implementation completed
within four years.

Phase 3: All private lands with large landholdings:

a. Landholdings above 24 hectares up to 50 hectares to begin on the fourth year
and to be completed within three years.
b. Retention limit of five hectares up to 24 hectares to begin on the sixth year
and be completed within four years.

PBD is undertaken through the establishment of agrarian reform communities (ARC)

where beneficiaries are provided with support services that would make their lands
more productive to improve their economic situation. These include, but not limited
to, irrigation facilities, infrastructure development and public works projects in
agrarian reform areas and settlements, credit support, financial assistance to small and
medium
scale industries, extension services and research development and information
dissemination.

LANDOWNER COMPENSATION

The level of compensation payable to the expropriated landowner is determined based

on the cost of acquisition of the land, the current value of like properties, the
generated income from the property, the sworn valuation of the owner and the
assessment made by the government assessor. Payments may be made in the form of
cash, shares of stock in government-owned or controlled corporations, tax credits of
Land Bank of the Philippines (LBP) bonds. The amount may be increased by 5% if
the landowners voluntarily offer their lands for sale.
CARL is the most comprehensive agrarian reform law because it covers all public
lands and others lands suitable for agriculture regardless of tenurial agreement and
crops produced. The law also adopted various progressive provisions needed by small
and marginal farmers to have equitable land. Aside from transfer of ownership, it also
provides access to support services to ensure that socio-economic improvement of the
program beneficiaries is achieved.

COMPREHENSIVE AGRARIAN REFORM PROGRAM

Salmerano, [Link]., 2017

WHAT IS CARP? WHAT IS CARPER?

CARP stands for Comprehensive Agrarian Reform Program, a government
initiative that aims to grant landless farmers and frameworks ownership of
agricultural lands. It was signed into law by President Corazon C. Aquino on June
10,1988 and was scheduled to have been completed in 1998.
Congress enacted a law Republic Act No. 8532 appropriating additional funds for the
program and extending the automatic appropriation of ill-gotten wealth recovered by
the Presidential Commission on Good Governance (PCGG) for CARP until 2008.

CARPER, or the Comprehensive Agrarian Reform Program Extension with

Reforms, is the amendatory law that extends yet again the deadline of distributing
agricultural lands to farmers for five years. It also amends other provisions stated in
CARP. CARPER was signed into law on August 7, 2009.

THE BENEFECIARIES

Landless farmers, including agricultural lessees, tenants, as well as regular, seasonal

and other farmworkers. The Department of Agrarian Reform (DAR) identifies and
screens potential beneficiaries and validates their qualifications.

 At least 15 years’ old

 A resident of the barangay where the land holding is located
 Own no more than 3 hectares of agricultural land

WHAT ARE THE GOVERNMENT OFFICES INVOLVED IN THE

PROGRAM?
  DAR – Department of Agrarian Reform as the lead agencies.
 DENR – Department of Environment and Natural Resources, they are in
charge of the identification and distribution of covered land.

HOW MUCH LAND IS SUBJECT TO LAND REFORM?

An estimated 7.8 million hectares of land is covered by CARP.
HOW MUCH LAND HAS BEEN ACQUIRED AND DISTRIBUTED SO FAR?
As of December 31, 2013, the government has acquired and distributed 6.9 million
hectares of land, equivalent to 88% of the total land subject to CARP.

HOW MUCH LAND WAS DISTRIBUTED TO

BENEFECIARIES UNDER THIS ADMINISTRATION?

COMPREHENSIVE AGRARIAN REFORM PROGRAM EXTENSION AND

REFORM
Salmerano, [Link]., 2017

WHAT IS CARP? WHAT IS CARPER?

CARP stands for Comprehensive Agrarian Reform Program, a government
initiative that aims to grant landless farmers and frameworks ownership of
agricultural lands. It was signed into law by President Corazon C. Aquino on June
10,1988 and was scheduled to have been completed in 1998.
Congress enacted a law Republic Act No. 8532 appropriating additional funds for the
program and extending the automatic appropriation of ill-gotten wealth recovered by
the Presidential Commission on Good Governance (PCGG) for CARP until 2008.

CARPER, or the Comprehensive Agrarian Reform Program Extension with

Reforms, is the amendatory law that extends yet again the deadline of distributing
agricultural lands to farmers for five years. It also amends other provisions stated in
CARP. CARPER was signed into law on August 7, 2009.

THE BENEFECIARIES

Landless farmers, including agricultural lessees, tenants, as well as regular, seasonal

and other farmworkers. The Department of Agrarian Reform (DAR) identifies and
screens potential beneficiaries and validates their qualifications.

 At least 15 years’ old

 A resident of the barangay where the land holding is located
 Own no more than 3 hectares of agricultural land

WHAT ARE THE GOVERNMENT OFFICES INVOLVED IN THE

PROGRAM?
 DAR – Department of Agrarian Reform as the lead agencies.
  DENR – Department of Environment and Natural Resources, they are in
charge of the identification and distribution of covered land.

HOW MUCH LAND IS SUBJECT TO LAND REFORM?

An estimated 7.8 million hectares of land is covered by CARP.
HOW MUCH LAND HAS BEEN ACQUIRED AND DISTRIBUTED SO FAR?
As of December 31, 2013, the government has acquired and distributed 6.9 million
hectares of land, equivalent to 88% of the total land subject to CARP.

HOW MUCH LAND WAS DISTRIBUTED TO

BENEFECIARIES UNDER THIS ADMINISTRATION?
From July 2010 to December 2013, the administration has been distributed a total of
751, 514 hectares, or 45% of the total landholdings to be distributed to the farmer
beneficiaries left under this administration.
From this, DAR has distributed 412, 782 hectares and DENR has already distributed
338,732 hectares.
HOW MUCH LAND DOES THE GOVERNMENT STILL NEED TO
ACQUIRE FOR DISTRIBUTION FORM 2014-2016?
DAR still needs to acquire 771, 795 hectares, while DENR still needs to acquire 134,
857 hectares - a total of 906, 652 hectares.
HOW WILL THE GOVERNMENT ACQUIRE THE LANDHOLDING?
There are different modes of acquiring and distributing public and private agricultural
lands. For private lands under compulsory acquisition, the DAR will issue Notices of
Coverage to the original owners of the landholding. Notices of coverage will be
issued to most of the landholdings by June 30, 2014.
WHAT IS NOTICE OF COVERAGE?
A Notice of Coverage (NOC) is a letter informing a landowner that his/her land is
covered by CARP, and is subject to acquisition and distribution to beneficiaries. It
likewise informs the landowners of his/her rights under the law, including the right to
retain 5 hectares.
After the period of time allotted for CARPER by law is passed (August 7, 2009 to
June 30, 2014), how will the remaining landholdings, which are subject to
compulsory acquisition, de distributed to the beneficiaries?
As long as Notices of Coverage are issued on or before June 30, 2014, land
distribution to beneficiaries shall continue until completion, according to Section 30
of CARPER (R.A. 9700). Meaning, even after CARPER’s deadline, the law itself
mandates the concerned agencies to finish distributing lands to the beneficiaries up to
very last hectare. This assures to the farmers that the process of receiving their land
will continue.
HOW DOES DAR INTEND TO DEAL WITH THE REMAINING
LANDHOLDINGS (771, 795) TO BE DISTRIBUTED?
DAR projects that it will be distributing 187, 686 hectares in 2014. 198,631 hectares
in 2015, and 385, 478 in 2016 of the remaining CARP able landholding to be
distributed 551, 275 hectares are considered workable, while 220, 520 hectares are
tagged as problematic. Solutions for problematic landholdings will be worked out.

5.2. THE PHILIPPINE CONSTITUTION

Candelaria and Alphora, Jhon Lee and Veronica (2018

The Constitution of the Philippines (Filipino: Saligang Batas ng Pilipinas or

Konstitusyon ng Pilipinas, Spanish: Constitución de la República de Filipinas) is the
constitution or supreme law of the Republic of the Philippines. Its final draft was
completed by the Constitutional Commission on October 12, 1986 and was ratified by
a nationwide plebiscite on February 2, 1987.

Three other constitutions have effectively governed the country in its history: the
1935 Commonwealth Constitution, the 1973 Constitution, and the 1986 Freedom
Constitution.

The earliest constitution establishing a "Philippine Republic", the 1899 Malolos

Constitution, was never fully implemented throughout the Philippines and did not
establish a state that was internationally recognized, due in great part to the eruption
of the Philippine–American War following its adoption.

STRUCTURE AND CONTENTS

Preamble
Article I – National Territory
Article II – Declaration of Principles and State Policies
Article III – Bill of Rights
Article IV – Citizenship
Article V – Suffrage
Article VI – Legislative Department
Article VII – Executive Department
Article VIII – Judicial Department
Article IX – Constitutional Commissions
Article X – Local Government
Article XI – Accountability of Public Officers
Article XII – National Economy and Patrimony
Article XIII – Social Justice and Human Rights
Article XIV – Education, Science and Technology, Arts, Culture and Sports
Article XV – The Family
Article XVI – General Provisions
Article XVII – Amendments or Revisions
Article XVIII – Transitory Provisions

HISTORICAL DEVELOPMENT OF PHILIPPINE CONSTITUTION

A. THE 1897 CONSITUTION OF BIAK NA BATO

The Katipunan's revolution led to the Tejeros Convention where, at San Francisco de
Malabón, Cavite, on March 22, 1897, the first presidential and vice presidential
elections in Philippine history were held—although only Katipuneros (viz. members
of the Katipunan) were able to take part, and not the general populace. A later
meeting of the revolutionary government established there, held on November 1,
1897 at Biak-na- Bato in the town of San Miguel de Mayumo in Bulacan, established
the Republic of Biak-naBato. The republic had a constitution drafted by Isabelo
Artacho and Félix Ferrer and was based on the first Cuban Constitution. It is known
as the "Constitución Provisional de la República de Filipinas", and was originally
written in and promulgated in the Spanish and Tagalog languages.
The organs of the government under the Constitution consisted of three (3) divisions:
(1) the Supreme Council, which was authorized with the power of the Republic in
which it was headed by the President and the four different secretaries which was the
interior, foreign affairs, treasury, and war; (2) the Consejo Supremo de Garcia Y
Justicia (Supreme Council of Grace and Justice), which has the authority to create
decisions and validate and refute the sentences given by the other courts and to
command rules for the administration of justice; and (3) the Asamblea de
Representantes (Assembly of the Representatives), which was to be assembled after
the revolution to create a new constitution and to choose a new Council of
Government and Representatives of the people.
The Constitution of Biak-na-Bato was never fully implemented, and was overtaken
by the Pact of Biak-na-Bato between the Spanish and the Philippine Revolutionary
Army.

THE 1899 MALOLOS CONSTITUTION

The Filipino revolutionary leaders accepted a payment from Spain and went to exile
in Hong Kong. The Americans defeated the Spanish in the Battle of Manila Bay and
Aguinaldo was transferred to the Philippines by the United States Navy. The newly
reformed Philippine revolutionary forces returned to the control of Aguinaldo and the
Philippine Declaration of Independence was issued on June 12, 1898. On September
17, 1898, the Malolos Congress was elected, which was composed of wealthy and
educated men.
The document was patterned after the Spanish Constitution of 1812, with influences
from the charters of Belgium, Mexico, Brazil, Nicaragua, Costa Rica, and Guatemala
and the French Constitution of 1793. The Malolos Constitution, namely, the Kartilya
and the Sanggunian-Hukuman, the charter of laws and morals of the Katipunan
written by Emilio Jacinto in 1896; the Biak-na-Bato Constitution of 1897 planned by
Isabelo Artacho; Mabini's Constitutional Program of the Philippine Republic of 1898;
the provisional constitution of Mariano Ponce in 1898 that followed the Spanish
constitutions; and the autonomy projects of Paterno in 1898.
The Malolos Constitution was the first republican constitution in Asia. It declared that
sovereignty resides exclusively in the people, stated basic civil rights, separated the
church and state, and called for the creation of an Assembly of Representatives to act
as the legislative body. It also called for a parliamentary republic as the form of
government. The president was elected for a term of four years by a majority of the
Assembly. It was titled "Constitución política", and was written in Spanish following
the declaration of independence from Spain, proclaimed on January 20, 1899, and
was enacted and ratified by the Malolos Congress, a congress held in Malolos,
Bulacan.
C. DURING AMERICAN REGIME
The Philippines was a United States Territory from December 10, 1898 to March 24,
1934 and therefore was under the jurisdiction of the Federal Government of the
United States. Two acts of the United States Congress passed during this period can
be considered Philippine constitutions in that those acts defined the fundamental
political principles and established the structure, procedures, powers and duties of the
Philippine government.
Philippine Organic Act of 1902
The Philippine Organic Act of 1902, sometimes known as the "Philippine Bill of
1902" or the "Cooper Act", was the first organic law for the Philippine Islands
enacted by the United States Congress. It provided for the creation of a popularly
elected Philippine Assembly, and specified that legislative power would be vested in
a bicameral legislature composed of the Philippine Commission (upper house) and the
Philippine Assembly (lower house). Its key provisions included a bill of rights for the
Filipinos and the appointment of two non-voting Filipino Resident Commissioner of
the Philippines to represent the Philippines in the United States House of
Representatives.
Philippine Autonomy Act of 1916
The Philippine Autonomy Act of 1916, sometimes known as the "Jones Law",
modified the structure of the Philippine government by removing the Philippine
Commission as the legislative upper house and replacing it with a Senate elected by
Filipino voters, creating the Philippines' first fully elected national legislature. This
act also explicitly stated that it was and always had been the purpose of the people of
the United States to renounce their sovereignty over the Philippine Islands and to
recognize Philippine independence as soon as a stable government can be established
therein.
Hare–Hawes–Cutting Act (193)
Though not a constitution itself, the Hare–Hawes–Cutting Act of 1932 was the
precursor the Tydings–McDuffie Act, which laid down the promise of independence
to the Philippines after 10 years of transition period and other provisions; however,
because of infighting within the Philippine Congress, it was not ratified and only
became the basis for the creation of the Tydings–McDuffie Act.
Tydings–McDuffie Act (1934)
Though also not a constitution itself, the Tydings–McDuffie Act of 1934 provided for
autonomy and defined mechanisms for the establishment of a formal constitution via
a constitutional convention.

D. THE 1935 CONSTITUTION

The 1935 Constitution was written, approved and adopted in 1934 by the
Commonwealth of the Philippines (1935–1946) and later used by the Third Republic
(1946–1972). It was written with an eye to meeting the approval of the United States
Government as well, so as to ensure that the U.S. would live up to its promise to grant
the Philippines independence and not have a premise to hold onto its possession on
the grounds that it was too politically immature and hence unready for full, real
independence.
The Commonwealth Constitution was ratified to prepare the country for its
independence. This constitution was dominantly influenced by the Americans, but
possess the traces of the Malolos Constitution, the German, Spanish, and Mexican
Constitution, constitutions of several South American countries, and the unwritten
English Constitution.
It originally provided for a unicameral legislature composed of a president and vice
president elected for a six-year term without re-election. It was amended in 1940 to
provide for a bicameral legislature composed of a Senate and a House of
Representatives. The President is to be elected to a four-year term, together with the
Vice-President, with one re-election; the right of suffrage for male citizens of the
Philippines who are twentyone years of age or over and are able to read and write
were protected; this protection, later on, extended to the right of suffrage for women
two years after the adoption of the constitution.
The draft of the constitution was approved by the convention on February 8, 1935 and
was ratified by President Roosevelt in Washington D.C. on March 25, 1935. Elections
were held on September 16, 1935 and Manuel L. Quezon was elected as the first
President of the Commonwealth of the Philippines.
The original 1935 Constitution provided for a unicameral National Assembly, and the
President was elected to a six-year term without the possibility re-election. It was
amended in 1940 to have a bicameral Congress composed of a Senate and House of
Representatives, as well the creation of an independent electoral commission and to
grant the President a four-year term with a maximum of two consecutive terms in
office.
A Constitutional Convention was held in 1971 to rewrite the 1935 Constitution. The
convention was stained with manifest bribery and corruption. Possibly the most
controversial issue was removing the presidential term limit so that Ferdinand E.
Marcos could seek re-election for a third term, which many felt was the true reason
for which the convention was called. In any case, the 1935 Constitution was
suspended in 1972 with Marcos' proclamation of martial law, the rampant corruption
of the constitutional process providing him with one of his major premises for doing
so.

E. THE 1943 CONSTITUTION

The 1943 Constitution was drafted by a committee appointed by the Philippine
Executive Commission, the body established by the Japanese to administer the
Philippines in lieu of the Commonwealth of the Philippines which had established a
government-in-exile. In mid-1942, Japanese Premier Hideki Tōjō promised the
Filipinos "the honor of independence" which meant that the commission would be
supplanted by a formal republic.
The Preparatory Committee for Philippine Independence tasked with drafting a new
constitution was composed, in large part, of members of the prewar National
Assembly and of individuals with experience as delegates to the convention that had
drafted the 1935 Constitution. Their draft for the republic to be established under the
Japanese occupation, however, would be limited in duration, provide for indirect,
instead of direct, legislative elections, and an even stronger executive branch.
Upon the approval of the draft by the Committee, the new charter was ratified in 1943
by an assembly of appointed, provincial representatives of the Kalibapi, the
organization established by the Japanese to supplant all previous political parties.
Upon the ratification by the Kalibapi assembly, the Second Republic was formally
proclaimed (1943–1945). José P. Laurel was elected President by the National
Assembly and sworn into office on October 14, 1943. Laurel was highly regarded by
the Japanese for having openly criticized the U.S. for the way that they governed the
Philippines and because he had a degree from the Tokyo International University.
The 1943 Constitution remained in force in Japanese-controlled areas of the
Philippines, but was never recognized as legitimate or binding by the governments of
the United States, the Commonwealth of the Philippines, or the guerrilla
organizations loyal to them.
In late 1944, President Laurel declared war on the United States and the British
Empire and proclaimed martial law, essentially ruling by decree. His government, in
turn, went into exile in December 1944, first to Taiwan and then Japan. After the
announcement of Japan's surrender, Laurel formally dissolved the Second Republic.
The 1943 Constitution provided for strong executive powers. The Legislature
consisted of a unicameral National Assembly and only those considered to be anti-US
could stand for election, although in practice most legislators were appointed rather
than elected.
Until the 1960s, the Second Republic and its officers were not viewed as a legitimate
Philippine government or as having any standing with the exception of the Second
Republic-era Supreme Court, whose decisions, limited to reviews of criminal and
commercial cases as part of a policy of discretion by Chief Justice José Yulo,
continued to be part of official records. This was made easier by the Commonwealth
government- inexile never constituting a Supreme Court, and the formal vacancy in
the position of Chief Justice for the Commonwealth with the execution of José Abad
Santos by the Japanese. It was only during the Macapagal administration that a partial
political rehabilitation of the Japanese-era republic took place, with the official
recognition of Laurel as a former president and the addition of his cabinet and other
officials to the roster of past government officials. However, the 1943 Constitution
was not taught in schools, and the laws of the 1943–44 National Assembly were never
recognized as valid or relevant.

F. THE 1973 CONSTITUTION

The 1973 Constitution, promulgated after Marcos' declaration of martial law, was
supposed to introduce a parliamentary-style government. Legislative power was
vested in a unicameral National Assembly whose members were elected for six-year
terms. The President was ideally elected as the symbolic and purely ceremonial head
of state chosen from amongst the Members of the National Assembly for a six-year
term and could be reelected to an unlimited number of terms. Upon election, the
President ceased to be a Member of the National Assembly. During his term, the
President was not allowed to be a member of a political party or hold any other office.
Executive power was meant to be exercised by the Prime Minister who was also
elected from among the sitting Assemblymen. The Prime Minister was to be the head
of government and Commander-in-Chief of the Armed Forces. This constitution was
subsequently amended four times (arguably five, depending on how one considers
Proclamation No. 3 of 1986, see below).
From October 16–17, 1976, a majority of barangay voters (also called "Citizens'
Assemblies") approved that martial law should be continued and ratified the
amendments to the Constitution proposed by President Marcos.
The 1976 amendments provided:
• for an Interim Batasang Pambansa (IBP) substituting for the Interim National
Assembly;
• that the President would become Prime Minister and continue to exercise
legislative powers until such time as martial law was lifted.
The Sixth Amendment authorized the President to legislate on his own on an
"emergency" basis:
Whenever in the judgement of the President there exists a grave emergency or a
threat or imminence thereof, or whenever the Interim Batasang Pambansa or the
regular National Assembly fails or is unable to act adequately on any matter for any
reason that in his judgment requires immediate action, he may, in order to meet the
exigency, issue the necessary decrees, orders or letters of instructions, which shall
form part of the law of the land.
The 1973 Constitution was further amended in 1980 and 1981. In the 1980
amendment, the retirement age of the members of the judiciary was extended to 70
years. In the 1981 amendments, the false parliamentary system was formally
modified into a French-style semi-presidential system and provided:

• that executive power was restored to the President;

• that direct election of the President was restored;
• for an Executive Committee composed of the Prime Minister and not more than
14 members was created to "assist the President in the exercise of his powers and
functions and in the performance of his duties as he may prescribe;" and the Prime
Minister was a mere head of the Cabinet.
• for electoral reforms and provided that a natural born citizen of the Philippines
who has lost his citizenship may be a transference of private land for use by him
as his residence.
The last amendments in 1984 abolished the Executive Committee and restored the
position of Vice-President (which did not exist in the original, unamended 1973
Constitution).
While the 1973 Constitution ideally provided for a true parliamentary system, in
practice, Marcos made use of subterfuge and manipulation in order to keep executive
powers for himself, rather than devolving these to the Assembly and the cabinet
headed by the Prime Minister. The end result was that the final form of the 1973
Constitution – after all amendments and subtle manipulations – was merely the
abolition of the Senate and a series of cosmetic rewording. The old American-derived
terminology was replaced by names more associated with a parliamentary
government: for example, the House of Representatives became known as the
"Batasang Pambansâ" (National Assembly), departments became "ministries", and
their cabinet secretaries became known as "cabinet ministers", with the President's
assistant – the Executive Secretary – now being styled as the "Prime Minister".
Marcos' purported parliamentary system in practice functioned as an authoritarian
presidential system, with all real power concentrated in the hands of the President but
with the premise that such was now constitutional.
G. THE 1986 FREEDOM CONSTITUTION
Immediately following the 1986 People Power Revolution that ousted Marcos,
President Corazon C. Aquino issued Proclamation No. 3 as a provisional constitution.
It adopted certain provisions from the 1973 Constitution while abolishing others. It
granted the President broad powers to reorganize government and remove officials, as
well as mandating the president to appoint a commission to draft a new, more formal
Constitution. This document, described above, supplanted the "Freedom Constitution"
upon its ratification in 1987. This is the transitional constitution that lasted a year and
came before the permanent constitution. It maintained many provisions of the 1973
Constitution, including in rewritten form the presidential right to rule by decree. The
Convention compose of 48 members appointed by the President.

H. THE 1987 CONSTITUTION

Ruling by decree during the early months of her tenure as a president installed via the
People Power Revolution, President Corazon Aquino was granted three options:
restore the 1935 Constitution, retain and make reforms to the 1973 Constitution, or
pass a new constitution. She decided to draft a new constitution and issued
Proclamation No. 3 on March 25, 1986, abrogating many of the provisions of the
1973 Constitution adopted during the Marcos regime, including the unicameral
legislature (the Batasang Pambansa), the office of Prime Minister, and provisions
which gave the President legislative powers. Often called the "Freedom Constitution",
this constitution was intended as a transitional constitution to ensure democracy and
the freedom of the people. The Freedom Constitution provided for an orderly transfer
of power while a Constitutional Commission was drafting a permanent constitution.
The Constitutional Commission was composed of forty-eight members appointed by
Aquino from varied backgrounds, including several former members of the House of
Representatives, former justices of the Supreme Court, a Roman Catholic bishop, and
political activists against the Marcos regime. The Commission elected Cecilia Muñoz
Palma, a former Associate Justice of the Supreme Court, as its president. Several
issues were of particular contention during the Commission's sessions, including the
form of government to adopt, the abolition of the death penalty, the retention of U.S.
bases in Clark and Subic, and the integration of economic policies into the
constitution. Lino Brocka, a film director and political activist who was a member of
the Commission, walked out before the constitution's completion, and two other
delegates dissented from the final draft. The Commission finished the final draft on
October 12, 1986 and presented it to Aquino on October 15. The constitution was
ratified by a nationwide plebiscite on February 8, 1987.
The constitution provided for three governmental powers, namely the executive,
legislative, and judicial branches. The executive branch is headed by the president
and his appointed cabinet members. The executive, same with the other two co-equal
branches, has limited power. This is to ensure that the country will be "safeguarded"
if martial law is to be declared. The president can still declare martial law, but it
expires within 60 days and Congress can either reject or extend it.
The task of the Supreme Court is to review whether a declaration of martial law is
just. The legislative power consists of the Senate and the House of Representatives.
There are twenty-four senators and the House is composed of district representatives.
It also created opportunities for under-represented sectors of community to select
their representative through party-list system. The judiciary branch comprises the
Supreme
Court and the lower courts. The Supreme Court is granted the power to hear any
cases that deals with the constitutionality of law, about a treaty or decree of the
government. It is also tasked to administrate the function of the lower courts.
Through the constitution, three independent Constitutional Commissions, namely the
Civil Service Commission, Commission on Elections, and Commission on Audit,
were created. These Constitutional Commissions have different functions. The
constitution also paved a way for the establishment of the Office of the Ombudsman,
which has a function of promoting and ensuring an ethical and lawful conduct of the
government.

ATTEMPTS TO AMEND OR CHANGE THE 1987 CONSTITUTION

Further information: Constitutional reform in the Philippines

There are three possible methods by which the Constitution can be amended: a
Constituent assembly (Con-Ass), Constitutional Convention (Con-Con), or People's
Initiative. All three methods require ratification by majority vote in a national
referendum. Following the administration of Corazon Aquino, succeeding
administrations made several attempts to amend or change the 1987 Constitution.
The first attempt was in 1995. A constitution was drafted by then-Secretary of
National Security Council Jose Almonte, but was never completed because it was
exposed to the media by different non-government organizations. They saw through a
potential change regarding the protection of the people's interests in the constitutional
draft.
In 1997, the Pedrosa couple created a group called PIRMA followed with an attempt
to change the constitution through a People's Initiative by way of gathering signatures
from voters. Many prominent figures opposed the proposition, including Senator
Miriam Defensor-Santiago, who brought the issue all the way to the Supreme Court
and eventually won the case. The Supreme Court ruled that the initiative not continue,
stating that a People's Initiative requires an enabling law for it to push through.
During his presidency, Joseph Ejercito Estrada created a study commission for a
possible charter change regarding the economic and judiciary provisions of the
constitution. The attempt never attained its purpose after various entities opposed it
due apparently to the attempt serving the personal interests of the initiators.
After the Estrada presidency, the administration of Gloria Macapagal-Arroyo
endorsed constitutional changes via a Constitutional Assembly, with then-House
Speaker Jose de Venecia leading the way. However, due to political controversies
surrounding Arroyo's administration, including the possibility of term extension, the
proposal was shut down.
The next attempt was from then-Speaker of the House Feliciano Belmonte Jr. during
President Benigno Aquino III's administration. Belmonte attempted to introduce
amendments to the Constitution focusing on economic provisions aiming toward
liberalization. The effort did not succeed.
President Rodrigo Roa Duterte oversaw the possibility of implementing federalism on
the country. Following his ascension as president after the 2016 presidential election,
he signed Executive Order No. 10 on December 7, 2016, creating the Consultative
Committee to Review the 1987 Constitution.
 5.3. TAXATION IN THE PHILIPPINES
Romeo C. Clemente, PhD.2010

According to the Department of Finance, Republic of the Philippines, taxes are

mandatory contributions of everyone to raise revenue for nation-building. The
revenue is used to pay for our doctors, teachers, soldiers, and other government
personnel and officials, as well as for building schools, hospitals, roads, and other
infrastructures. It is our duty to pay our taxes.

ARTICLE VI, Section 28 of the Constitution states that “the rule of taxation shall
be uniform and equitable” and that “Congress shall evolve a progressive system of
taxation”.

WHAT IS TAXATION
TAXATION is a process which the sovereign (government), through its law –
making body called congress, raises income purposely to defray or help pay the
necessary expenses of the government.
It is an inherent power of the state to demand enforced contributions for public
purposes. Being inherent power would mean innate function of the government and
permanent obligation of the citizens of the State unless the congress suspends the
implementation or revokes the taxation laws.
TAX as imposition is an enforced proportional contribution from person and property
levied by the law-making body of the State by virtue of Sovereignty for the support of
the government and all public needs.
NATIONAL TAXES are those imposed by the national government, with legal
reference to the National Internal Revenue Code
(NIRC) and other laws, particularly Tariffs and Customs Code (TCC).
LOCAL TAXES are those which local governments imposed for particular needs
such as the taxes collected locally, such as Residence Tax levied under the Local Tax
Code and Special Education Fund (SEF).
TYPES OF TAXATION
DIRECT TAXES (Individual Income, Earnings (like capital gain), Corporate
Income and Wealth) and INDIRECT TAXES (Consumption)

SPECIFIC KINDS OF TAXES IMPOSED BY NATIONAL

INTERNALREVENUE LAWS

INCOME TAX

WAGE which refers to the price paid of labor, or payment for the use or services of
labor per unit of time.
RENT which refers to income paid for the use of land.
INTEREST which refers to income paid for the use of capital.
PROFIT which refers to income earned by an entrepreneur for running a business.
1. Income Taxes
2. Estate tax and donor’s tax
3. Value added tax
4. Excise Taxes on Certain goods
5. Documentary Stamps Tax
6. Miscellaneous Taxes
7. Other Percentage Taxes: (Hotel, Motel, Canteens, Amusement and Winning prizes.

NATIONAL TAXES IMPOSED BY SPECIAL LAWS

1. Residence
2. Customs duties
3. Sugar adjustment Tax
4. Taxes on narcotics drugs
5. Special education fund tax (1% from Real Property Tax)
6. Travel tax
7. Private Motor Vehicle Tax
8. Energy Tax

CLASSIFICATIONS AND DISTRIBUTIONS OF TAXES

A. AS TO SUBJECT MATTER OR OBJECT

 PERSONAL, POLL, or CAPITATION – a tax of fixed amount imposed on

persons residing within a specified territory, whether citizens or not, without
regard to their property or the occupation or business in which may be
engaged, [Link] tax.
 PROPERTY – A tax imposed on property, whether real or personal, in
proportion either to its value are in accordance with some other reasonable
methods of apportionments, eg. Real estate tax.
 EXCISE TAX (PREVILEGE TAX) – A tax which does not fall within the
classification of a poll tax or a property tax. It is imposed upon the
performance of an act, the enjoyment of a privilege or the engaging in an
occupation, profession or business.

B. AS TO WHO BEARS THE BURDEN

 DIRECT a tax which is demanded from the person who also shoulders the
burden of the tax. It is a tax which the taxpayer cannot shift to another ex;
individual, corporate, residence and donor’s tax.
 INDIRECT a tax which is demanded from one person in the expectation and
intention shall indemnify himself at the expenses of the another, or tax
imposed upon goods before they reach the customers who ultimately pay for
it.
C. AS DETERMINATION OF AMOUNT

 SPECIFIC – A tax of a fixed amount imposed by the head or number, or by

some standards of weight or measurement; it requires no assessment
(evaluation) other than listing or classification of the objects to be used, ex:
taxes on wines, and firecrackers.
 AD VALOREM – (According to Value) A tax of a fixed proportion of the
value of the property with respect to which the tax is assessed. It requires the
intervention of assessors or appraisers to estimate the value of such property
before the amount due from each taxpayer can be determined, ex: Value-
added, excise on luxury goods taxes and custom duties.

D. AS TO PURPOSE

 GENERAL FISCAL/ REVENUE – A tax imposed for the general purposes

of the government. It covers almost all taxes.
 SPECIAL OR REGULATORY – A tax imposed for a special purpose, ex:
Protective tariffs or custom duties.

E. AS TO SCOPE OR AUTHORITY IMPOSING THE TAX

 NATIONAL – A tax imposed by the national government. Ex: Custom Duties.

 MUNICIPAL OR LOCAL – A tax imposed by the municipal or local
government. However, RA 5447 authorizes the levy by the national
government of additional tax of 1% on the assessed value of real property.

F. AS TO GRADUATION OR RATE

 PROPORTIONAL – A tax imposed based on a fixed percentage of the

amount of the property, receipts or other basis to be taxed.
 PROGRESSIVE OR GRADUATED – A tax of which rate increases as the
tax or bracket increases.
 REGRESSIVE –A tax of which rate decrease as the tax base or bracket
increases. The Philippines has no tax of this nature.

OBJECTS OF TAXATION

 PERSON – refer to an individual, a trust, estate or corporate. Under special

revenue laws, poll tax may properly be levied upon persons who are
inhabitants or residents of the state.
 REAL POPERTY – under general revenue laws, real estate is subject to
taxation in the state in which it is located whether the owner is a resident or
non- resident, and is taxable only in that place.
 TANGIBLE PROPERTY – As a modern rule, tangible personal property is
levied in the state where it has actual situs or where it is physically.
  INTAGIBLE PERSONAL PROPERTY – The credits, bills, receivable,
bank deposits, bonds, promissory notes, mortgage loans, judgment and
corporate stocks as forms of intangible personal properties are not determined
with actual location, however, the general rule is that they are taxed at the
domicile of the owner.
 INCOME TAX - Income tax may properly be exacted from person are either
residents or citizens in the taxing jurisdiction and even from those who are
neither residents nor citizens provided the income is derived from sources
within the taxing state.
 BUSINESS, OCCUPATION, TRANSACTION – As far as the SITUS of
business, occupation, or transaction is concerned, the general rule is that
power to levy an excise tax depends upon the place where the business is
done, or the occupation is engaged in, or the transaction took place.
 GRATUITOUS TRANSFER OF PROPERTY – The transmission of
property from a donor to a done or from a descendant to his heirs may be
subject to taxation in the state where the transfer is (was) a citizen or resident,
or where the property is located.
CLASSIFICATION OF INDIVIDUAL TAXPAYERS

 RESIDENT CITIZEN – A citizen of the Philippines who is residing therein.

 NON – RESIDENT CITIZEN – who is physically present abroad for an
uninterrupted period covering an entire taxable year.
 RESIDENT ALIEN – A non –citizen who resides in the Philippines (ex:
actual physical residence in the Philippines).
 NON – RESIDENT ALIEN – Neither a citizen one who is performing
personal services within the country.

TAX REFORM FOR ACCELERATION AND INCLUSION

By the Department of Finance, Republic of the Philippines

The TAX REFORM FOR ACCELERATION AND INCLUSION (TRAIN) is the

first package of the comprehensive tax reform program (CTRP) envisioned by
President Duterte’s administration, which seeks to correct a number of deficiencies in
the tax system to make it simpler, fairer, and more efficient. It also includes
mitigating measures that are designed to redistribute some of the gains to the poor.
Through TRAIN, every Filipino contributes in funding more infrastructures and
social services to eradicate extreme poverty and reduces inequality towards prosperity
for all. TRAIN addresses several weaknesses of the current tax system by lowering
and simplifying estate and donor’s taxes, expanding the value-added tax (VAT) base,
adjusting oil and automobile excise taxes, and introducing excise tax on sugar-
sweetened beverages.
WHAT WILL THE TAX REFORM FUNDS GO?
EDUCATION. The tax reform will be able to fund investments in education,
achieving a more conducive learning environment with the ideal teacher-to-student
ratio and classroom-student-ration.
  Achieve the 100% enrollment and completion rates
 Build 113, 553 more classrooms
 Hire 181, 980 more teachers between 2007-2020

HEALTHCARE SERVICES. With the tax reform, we can invest more in our
country’s healthcare by providing better services and facilities.

 Upgrade 704 local hospitals and establish 25 local hospitals

 Achieve 100% PhilHealth coverage at higher quality of services
 Upgrade and/or relocate 236 rural and urban health units to
disasterresilient facilities
 Build 15, 988 new barangay health stations
 Build 2, 242 new rural health units and urban health centers
 Between 2017 and 2020, hire an additional 2, 242 doctors, 29,466
nurses, 1,114 dentists, 3, 288 pharmacists, 2,682 technologists, 911
public health associates, and 2, 497 UHC implementers
INFRASTRUCTURES PROGRAMS. The additional revenue raised by the tax
reform will be to fund the infrastructure program of the Department of Public Works
and Highways (DPWH), which consists of major highways, expressways, and flood
control projects. Funding these major’s infrastructures projects is possible with tax
reform for our country to sustain high and inclusive growth. Funds will be raised for
major infrastructures projects.

 Concretize 3, 714 km of national gravel roads

 10,473 km of national asphalts roads
 30, 209 km of local gravel roads
 Irrigate 1.3 million hectares of land
 Provide 7, 834 isolated barangays 23, 293 isolated sitios with road
access
The tax reform program aims to provide the needed additional revenues that would
fund our country’s investment needs, promoting better lives for Filipinos.
TAX REFORM FOR ACCELERATION AND INCLUSION
TRAIN stands for Tax Reform for Acceleration and Inclusion. The goal of the first
package of the Comprehensive Tax Reform Program (CTRP) or TRAIN is to create a
more just, simple, and more effective system of tax collection, as per the constitution,
where the rich will have a bigger contribution and the poor will benefit more from the
government’s programs and services.
The major features of the TRAIN are as follows:
 Lowering the Personal Income Tax (PIT)
 Simplifying the Estate and Donor’s Tax
 Expanding the Value- Added Tax (VAT) Base
 Increasing the Excise Tax of Petroleum Products
 Increasing the Excise Tax of Automobiles
 Excise Tax on Sweetened Beverages
LOWERING PERSONAL INCOME TAX (PIT)
TRAIN lowers personal income tax (PIT) for all tax payers except the richest. Under
TRAIN, those with annual taxable income below 250,000 are exempt from paying
PIT, while the rest of taxpayers, except the richest, will see lower tax rates ranging
from 15% to 30% by 2023. To maintain progressivity, the top individual taxpayers
whose annual taxable income exceeds 8 million, face a higher tax rate from the
current 32% to 35%.
Husbands and wives who are both working can benefit from a total of up to 500,000
in exemptions. In addition, the first 90, 000 of the 13th month pay and other bonuses
will be exempt from income tax. Overall, the effective tax rates will be lowered for
9% of tax payers. Currently, a person who has a taxable income of 500, 000 annually
is taxed at 32% at the margin. TRAIN will bring this down to 25% in 2018, and will
be further brought down 20% after five years.
Minimum of earners will continue to be exempted from income taxes as their income
falls below 250,000. In addition, the new tax structure will address the current
problem wherein going a peso above the minimum wage earners to accept
incremental wage increases and keeping them in an artificial minimum wage trap.
The simplified tax system will increase the take home pay of most individuals and
encourages compliance. Self-employed and professionals (SEPs) with gross sales
below the VAT threshold now have the option to pay a simpler 8% flat tax in lieu of
income and percentage tax, while those above the VAT threshold will follow the PIT
schedule.
SIMPLIFYING THE STATE AND DONOR’S TAX
In the current system, the tax rates can reach up to 20% of the net state value and up
to 15% on net donations. TRAIN seeks to simplify this. Estate and donor’s tax will
be lowered and harmonized so it does not matter if the person passed away, donated a
property, or simply wants to transfer a property. This will result in loss revenues but
the key here is to make the land market more efficient so that the land will go to its
best use.
ESTATE TAX. Instead of having a complicated tax schedule with different rates,
TRAIN reduces and restructures the state tax to a low and single tax rate of 6% based
on the net value of the state with a standard deduction of 5 Million and exemption for
the first 10 million for the family home.
DONOR TAX. TRAIN also simplifies the payment of donor’s taxes to a single
tax rate of 6% of net donations is imposed for gifts above 250,000 yearly
regardless of relationship to the donor.
EXPANDING THE VALUE ADDED TAX (VAT)
The Philippines has one of the highest VAT rates but also the highest number of
exemptions in the Southeast Asia region. Consequently, the Philippines collect the
same amount of VAT revenues as a percentage of the economy as that of Thailand
despites only imposing 7% VAT rate, while the Philippines is at 12%. TRAIN aims to
clean up the VAT system to make it fairer and simpler and lower the cost of
compliance for both the taxpayers and tax administrators. This is achieved by limiting
VAT exemptions to necessities such as raw agriculture food, education, and health.
INCREASING THE while more expensive cars are taxed at higher
FUEL ECISE TAX rates. This excise will raise revenue in a very
progressive manner as the richer buyers tend to
TRAIN own more and expensive cars compared to those
increases the who earn less.
excise of
petroleum INCREASING THE TAX OF SUGAR- SWEETNED
products, BEVERAGES
which has not
The SSB excise tax will help promote a healthier
been adjusted
Philippines. Along with the Department of Health
since 1997.
(DOH), DOF supports this as part of a
The non-
comprehensive health measure aimed to curb the
indexation of
consumption of SSBs and address the worsening
fuel excise
number of diabetes and obesity cases in the
tax to
country, while raising revenue for complementary
inflation has
health programs that address these problems. This
eroded the
is a measure that is meant to encourage
revenues
consumption of healthier products, to raise public
collected by
awareness of the harms of SSBs, and to help
140 billion
incentives the industry to develop healthier
per year in
products and complements.
2016 prices.
The Duterte Why impose a tax on SBBs?
administratio
n is also Most of the sugar-sweetened beverage, with some
doing this to notable exceptions provide unnecessary or empty
address calories with little or no nutrition. SSBs are not a
environmenta substitute for healthy foods such as fruits and rice.
l and health SSBs are relatively affordable especially to
concerns. By children and the poor who are the most vulnerable
taxing dirty to its negative effects on health.
fuel correctly, SSB products are easily accessible and can be
we are also found in almost any store, unlike other sweetened
investing in a products. Most often, the poor and the children are
more not aware of their consequences. Common
sustainable examples of SSB products include carbonate
future for our beverages, sports and energy drinks, and
country sweetened juice drinks. Under TRAIN, an excise
INCREASING THE rate of 6 pesos per liter will be taxed on drinks
EXCISE TAX OF containing caloric or non-caloric sweetener, and
AUTOMOBILES 12 per liter on drinks containing high fructose
corn syrup 3-in 1 coffee milk are exempt from this
TRAIN tax.
simplifies the
excise tax on
automobiles,
but lower-
priced cars
continue to
be taxed at
lower rates
Activity Sheet
Name: Course/Year/Section: Score:

Direction: Search and answer the following questions below related to “The Agrarian
Reform Program and Law”. Write your answer on the spaces provided, provide
reference/s and use another sheet if necessary.
1. What is RA 6657 all about? What are the salient of RA 6657?

2. What is the importance of RA 9700? Who are the beneficiaries of CARP?

3. What are the rights violated in Hacienda Luisita’s issues under the RA 6657 and
Human Rights?
Activity Sheet
ACTIVITY

Name: Course/Year/Section: Score:

Directions: 1. Get a copy of CARP and CARPER laws. 2. Write on the right side the
items you would want to change, revised or replaced on a per item basis.3. Write on
the left side the proposal. 4. Provide the reason/s for your revision or proposal.

AGRARIAN REFORM
CARP and CARPER Laws PROPOSAL

REASON/S FOR THE PROPOSAL:

Activity Sheet
ACTIVITY

Name: Course/Year/Section: Score:

Direction: Search and answer the following questions below related to

“The Philippine Constitution”. Write your answer on the spaces provided,
provide reference/s and use another sheet if necessary.
1. What is the importance and purpose of the Philippine Constitution?

2. Is constitution in the Philippine perform 100% in attaining the safe and securing
the rights of the Filipino people? Why?

3. Make a timeline of the historical development of the Philippine Constitution.

Activity Sheet
ACTIVITY

Name: Course/Year/Section: Score:

Direction: Certain sectors of the Philippine society are now preparing for a new
Philippine Constitution. If you were given the chance to contribute to craft the New
Philippine Constitution, what would be your proposals? Get a copy of 1987
Constitution. Write on the right side of the items you would want to change, revised
or replaced on a per item basis, write on the left side your proposal, and provide the
reason/s for your revision or proposal. Use another sheer if necessary.

THE PHILIPPINE CONSTITUTION

THE 1987 PROPOSAL REASON/S FOR
CONSTITUTION PROPOSAL

Article I – National
Territory

Article II – Bill of Rights

Article IV – Citizenship

Article V – Suffrage

Article X –
Local
Government
Activity Sheet
ACTIVITY

Name: Course/Year/Section: Score:

Direction: Search and answer the following questions below related to “Taxation in
the Philippines”. Write your answer on the spaces provided, provide reference/s and
use another sheet if necessary.
1. What is the importance and purpose of Taxation in the Philippine development as a
third world country?

2. Did the taxation in the Philippines affect the marginal group of people in the
Philippines? Prove.

3. What are the possible effects of the current pandemic situations in the
Philippine taxation and development?
Name: Course/Year/Section: Score:

Directions:
1. Get a copy of the TRAIN LAW or Republic Act 10963.
2. Write on the right side the items you would want change, revised or replaced on a per
item basis.
3. Write on the left side your proposal.
4. Provide the reson/s for your revision or proposal.

TRAIN LAW

TRAIN LAW PROPOSAL

REASON/S FOR THE PROPOSAL: