Module Name GE 2 Readings in Philippine History in proposing solutions to the problems of today.

Credit Units 3 This module was created to provide hopes to the teacher and students
Program/Program with the best opportunity to learn and study about the past while taking great
General Education Curriculum/1st|2nd Semester care in watching the steps they take in their attempt to utilize the primary
Placement
The course module is intended to provide training which graduates can sources of history.
apply in professional/ creative work research and innovation in a specialized Topics/Lesson Page
field of discipline and/ or further study.[Link] Demonstrate broad and Module 1:
coherent knowledge and skills in the professional/ creative work, innovations, Chapter 4: Social, Political, Economic and Cultural
and lifelong learning in the respective field of study. Graduates of the Issues in the Philippine History
universities contribute to the generation of new knowledge by participating in  The Evolution of Philippine Constitution…………………….……….. 3
the various research and development projects. [Link] Contribute to the  Agrarian Reform in the Philippines……………………………….…... 6
generation of new knowledge by participating in the various research and  Evolution of Philippine Taxation……………………………………….8
Module Content
development projects. 5. 1 The historical context of the source [time and Module 2:
place it was written and situation at the time, [Link]. Manifest interest in Chapter 5: Doing History: A Guide for Students
logical history and concern in promoting and preserving our country’s national  Doing Historical Research…………………………………………….14
patrimony and cultural heritage. 5. 2 the author’s backgrounds, intent (to the  Doing Historical Research in Libraries and Archives…………………14
extent discernable), and authority on the subject; and [Link]. Evaluate primary  Doing Life Histories and Biographical Research…………………...…15
sources and their credibility, authenticity and provenance. the source’s  Doing Local and Oral History…………………………………………15
relevance and meaning today. [Link], [Link], [Link], [Link].  Interacting with History through Historical Shrines and Museums…...15
Agoncillo, Teodoro. (2012). History of the Filipino People. 8th edition. Quezon
At the end of the course, the learners are expected to: City:
Module Learning
C & E Publishing, Inc.
Outcomes with Attitude
Candelaria, John Lee P. and Alporha, Veronica C. (2018). Readings in
reference to the  Manifest interest in logical history and concern in promoting and Philippine History. 1st Edition. Quezon City. Rex Printing Company, Inc.
Graduate Attributes preserving our country’s national patrimony and cultural heritage. Comprehensive Agrarian Reform Law of 1988 (R.A. 6657).
and how they are [Link] [Link]
developed in  Internalize the context, content, and perspective of different kinds of References/Reading Decreeing the Emancipation of Tenants from the Soil (P. D. No. 27).
discipline. primary sources.[Link] Materials [Link]
Skills Land Reform Act of 1955 (R.A. 1400).
 Propose recommendations/solutions to present-day problems based [Link]
on their understanding of root causes and their anticipation of future Philippine Organic Act of 1902.
scenarios.[Link] [Link]
 Effectively communicate, using various techniques and genres, their PowerPoint of slides on Evolution of Philippine Constitution; Evolution on
historical analysis of particular event or issue that could help others Philippine
understand the chosen topic. [Link] Taxation; Agrarian Reform of the Philippines.
 Demonstrate the ability to use primary sources to argue in favor or Faculty from College of Arts and Sciences, NORSU-G:
against a particular issue. [Link]
 Develop critical and analytical skills with exposure to primary ORLIE M. PASTEDIO
sources.[Link] KEZIAH JUNE C. BANDICO
Prepared by:
Knowledge JADE V. LIBOSADA
 Evaluate primary sources and their credibility, authenticity and MARK JAYSON M. TRINIDAD
provenance. [Link] ARCHEIN MARIE ARANCES
 Determine the contribution of different kinds of primary sources in PHILIP BERNARD BACAY
understanding Philippine history. [Link]
Teaching and Self-paced Research Inquiry Reviewed By: ROGER S. MALAHAY, ED.D.
Learning Methods Independent Study Dean, College of Arts and Sciences
Modes of Teacher E-mail; Google Classroom; Facebook Group Page; Messenger Group Chat; Reviewed By:
VON BRUUN M. PELLETERO, [Link]
Intervention Telegram; Short Messaging System; Mobile Dialing
Asst. Campus Administrator for Academic, NORSU-G
The focus of this module is to develop historiographical skills connected
to content and context analysis, applying both analytical strategies in themes Approved By:
ROSE MARIE T. PINILI, Ed.D., Ph.D.
Introduction and topics across the Philippine past. Primary sources will be the ultimate
Vice-President, Academic Affairs, NORSU System
bridge between the past and the present, allowing spaces for students to
simply not parrot facts about the past but to gain knowledge that can be used 2
 Module Approved 1897 which was patterned from Cuba by Isabelo Artacho and Felix Ferrer in Spanish and translated into
Date Tagalog.
Academic School
A.Y. 2019-2020
Year The Supreme Council (headed by President and 4 department secretaries) serves as the highest
MODULE 4: governing office. The Consejo Supremo de Gracia Y Justica (Supreme Council of Grace and Justice)
CHAPTER 4: SOCIAL, POLITICAL, ECONOMIC AND CULTURAL has the authority in making decisions and affirm or disprove the sentences rendered by other courts
ISSUES IN THE PHILIPPINE HISTORY and dictate the rules for the administration of justice. The Asamblea de Representates (Assembly of
Representatives) which to be convened after the revolution to create a new constitution and to elect the
Objectives: Council of the Government and Representatives of the people. It has 27 articles of Title IV detailed
rights. Title III, Article IV highlighted Church-State separation. The Constitution was never fully
Attitude implemented.
 Recognized that the problems of today are consequences of decisions and events that happened in
the past. 1899: Malolos Constituion
Preamble of the Political Constitution of 1899
Skills
We, the Representatives of the Filipino People, lawfully convened in order to establish justice,
 Demonstrate the ability to use primary sources to argue in favor or against a particular issue.
provide for common defense, promote he general welfare and insure the benefits of liberty, imploring
 Propose recommendations or solutions to present-day problems based on the understanding of the
the aid of Sovereign Legislator of the Universe for the attainment of these ends, have voted, decreed,
past and anticipation of the future through the study of history.
and sanctioned the following political constitution.
Knowledge
 Analyze social, political, economic, and cultural issues in the Philippines using the lens of history. The Malolos Congress was elected, which selected a commission to draw up a draft
 Understand several enduring issues in the Philippine society through history. constitution on 17 September 1898. The document came up was patterned after the Spanish
Constitution of 1812. It has 39 articles divided into 14 titles with eight articles of transitory provisions,
and a final additional article. Felipe Calderon was the main author of the constitution. The Kartilya ng
Introduction Katipunn by Emilio Jacinto and Sangguniang Hukuman influenced making of the Malolos Constitution.
This chapter is dedicated to enduring issues in The 27 articles of Title IV detail the natural rights and the popular sovereignty of the Filipinos, the
Philippine society, which history could lend a hand in enumeration of which does not apply imply the prohibition of any other rights not expressly stated. Title
understanding, and hopefully, proposing solutions. These III, Article V declares the State recognizes the freedom and equality of all beliefs, as well as the
topics include the mandated discussion on the Philippine separation if the church and State. According to Title II, Article IV, the form of government is popular,
constitution, policies on agrarian reform, and taxation. It is representative, alternative, and responsible, and shall exercise three distinct powers. Legislative powers
hoped that these discussions will help us propose exercise by the Assembly Representatives which is unicameral. Executive powers were vested in the
recommendations or solutions to present-day problems based president without re-election. which serves a term of four years and elected by a constituent assembly
on our understanding of root causes and how we anticipate of the Assembly of the Representatives and special representatives. The judiciary branch was headed
future scenarios in the Philippine setting. by a Supreme Court. The constitution was never enforced due to the ongoing war.

1935: The Commonwealth Constitution

EVOLUTION OF THE PHILIPPINE CONSTITUTION Preamble of the 1935 Commonwealth Constitution
The Filipino people, imploring the aid of Devine Providence, in order to established a government
What is a constitution? that shall embody their ideals, conserve and develop the patrimony of the nation, promote the general
It is a body of a fundamental principles or established welfare, and secure to themselves and their posterity the blessings of independence under a regime of
precedents according to which a state or other organization is justice, liberty, and democracy, do ordain and promulgate this constitution.
acknowledged to be governed. [Link]
The constitution created the Commonwealth Philippines, an administrative body that governed
the Philippines from 1935 t0 1946. It is a transitional administration to prepare the country toward its
1897: Constitution of Biak-na-Bato full achievement of independence. Members of the convention was headed by Claro M. Recto which
Preamble of the Biak-na-Bato Constitution was elected as the president of the convention. The draft of the constitution was approved by the
The separation of the Philippines from the Spanish monarchy and their formation into an constitutional convention on February 8, 1935 and ratified by the U.S. President Franklin B. Roosevelt on
independent state with its own government called the Philippine Republic has been the end sought by 25 March 1935.
the Revolution in the existing war, begun on the 24th of August, 1896; and therefore, in its name and by The constitution originally provided a unicameral national Assembly with a president and vice-
the power delegated by the Filipino people, interpreting faithfully their desires and ambitions, we the president elected to a 6-year term without re-election. It was amended in 1940 to have a bicameral
representatives of the Revolution, in a meeting at Biak-na-Bato, November 1, 1897, unanimously Congress composed of a Senate and a House of Representatives, as well as the creation of an
adopted the following articles for the constitution of the State. independent electoral commission, and limited the term of the president and vice president to four
years, with one re-election. Rights to suffrage were originally afforded to male citizens of the
The provisionary constitution during Philippine Revolution and was promulgated on November 1, Philippines who are twenty-one years of age or over and are able to read and write; this was later
3 4
extended to women within two years after the adoption of the constitution. cases involving government or international officials.

1973: The Authoritarian Constitution The established three independent constitutional commissions; The Civil Service Commission,
Constitutional convention was held on 20 November 1970, and the convention began on 1 June Commission on Elections; The Commission on Audit. Office of the Ombudsman, created to investigate
1971, with former President Carlos P. Garcia being elected as convention president and succeeded by the governing officials on matters of public distrust and can charge them at the Sandiganbayan, a
Diosdado Macapagal after Garcia died. The convention was dissolved for martial law has been declared special court created for the purpose.
due to insurgency.
The constitution was directed by the president Marcos himself which introduces a ATTEMPS TO AMEND OR CHANGE THE 1987 CONSTITUTION
parliamentary-style government, where legislative power was vested in a unicameral National Assembly, Changing the constitution is a perennial issue that crops up, and terms such as “Cha-Cha”, “Con-
with members being elected to a six-year term. The president was elected as the symbolic and Ass”, and “Con-Con” are regularly thrown around. Article XVII of the 1987 Constitution provides for
ceremonial head of state chosen from the members of the National Assembly. The president would three ways by which the constitution can be changed.
serve a six-year term and could be re-elected to an unlimited number of terms. Executive power was Fidel V. Ramos attempts to change the constitution when the Secretary of national Security
relegated to the Prime Minister, who was also the head of government and Commander-in-Chief of the Council Jose Almonte drafted a constitution but it never prospered. The second attempt was 1997,
Armed Forces who was also to be elected from the National Assembly. Presidential Decree No. 73 sets when the group PIRMA hoped to gather signatures from voters to change the constitution. Joseph
the date of the plebiscite to ratify the or reject the proposed constitution on 30 November 1973 but it Ejercito Estrada formed a study commission to investigate the issues surrounding the charter change
was postponed. On 17 January 1973, the president issued a proclamation that the proposed focusing on the economic and judiciary provisions of the constitution bu the effort was block by
constitution was ratified by members of the Citizens Assemblies. The constitution was amended different entities. Gloria Macapagal Arroyo through the efforts of Jose de Venecia, House Speaker,
several times including the president to become as the Prime Minister and continue to exercise endorsed constitutional change through a constituent assembly which is also not a successful. The
legislative powers until Martial Law was lifted and authorized the President to legislative on his own on administration of Presdient Benigno Aquino III had no remarked on changing the constitution except
an emergency basis. The Interim Batasang Pambansa was substituted by the Interim National those from the members of the Congress including Speaker of the House, Feliciano Belmonte who
Assembly. attempted to introduced amendments to the constitution that concerns economic provisions that aim
In 1981, the parliamentary system was formally modified to a French-style, semi- toward liberalization but the effort was unsuccessful. President Rodrigo Roa Duterte signed an
presidential system where executive power was restored to the president to be directly elected. An executive order creating a consultative committee to review the 1987 Constitution. The federal type of
Executive Committee was created composed of a Prime Minister and 14 others, that serve as the government was advocated by the Duterte administration.
president’s Cabinet. The Executive Committee was abolished and the position of the vice-president was
restored in 1984. POLICIES ON AGRARIAN REFORM

1987 PHILIPPINE CONSTITUTION Agrarian Reform

In 19861, a constitutional convention was created, composed of 48 members appointed by It is the rectification of the whole
President Aquino from varied backgrounds and representations. February 2, 1987 the proposed system of agriculture. Centered on
constitution was ratified in a plebiscite and adopted. The constitution begins with a preamble and 18 production-distribution relationship of land.
self-contained articles. It established the Philippines as a “democratic republican State” where Focused on political and economic class.
“sovereignty resides in the people and all government authority emanates from them.”
The Executive branch is headed by the president and his cabinet, whom he appoints. The HISTORY OF AGRARIAN REFORM IN THE
president is the head of state and the chief executive, but his power is limited by significant checks PHILIPPINES
from the two-equal branches of government, especially during the times of emergency. The president
may still declare martial law with a 60-day limit the Congress can revoked or extend the declaration and Landownership in the Philippines Under
the Supreme Court may review the declaration. The president and vice president are elected at large by Spain
a direct vote, serving a six-year term. Spaniards brought a system of pueblo
The legislative power reside sin a Congress divided into two houses: The Senate with 24 agriculture where Filipinos were not given
Senators as the Upper house which are elected at large by popular vote and can serve no more than rights to own land to cultivate and Filipinos
two consecutive six-year term and the House of Representatives as the Lower House which is where not able to own the land. The Law of
composed of district representatives representing a particular geographic area and makes up around Indies through the Spanish crown awarded
80% of the total number of representatives. They can serve three terms of three-year term. The tracts of land to (1) religious orders; (2)
constitution provides spaces for the party-list system which represents the community sectors or repartamientos for Spanish military ad
groups not more than 20% of the seats in the House. Congress may also declare war through a two- rewards for their service; (3) Spanish
[Link]
third vote with both upper and lower houses. encomenderos, those mandated to manage
The Philippine Court System is vested with the power of the judiciary and is composed of a the encomienda where Filipinos worked and paid tribute to the encomendero. “Encomienda System”
Supreme Court and lower courts as created by law. The Supreme Court is a 15-member court appointed was seen as unfair for Filipino products are bought at low price system “compras y vandalas”.
by the president without need to be confirmed by the Congress. Appointees are nominated by the Encomienda system was abolished during 17th century. Spanish “Hacienda System” is a land system
Judicial and Bar Council. The Supreme Court may hear, on appeal, any cases dealing with the for capitalist world. Land ownership remains unfair for few only benefited.
constitutionality of any law, treaty, or decree of the government, cases where jurisdiction or judicial
error are concerned, or cases where the penalty is sufficiently grave. It has also the jurisdiction on Landownership in the Philippines Under the Americans
5 6
 The Philippine Bill 1902 provided regulations on the proper disposal of lands. A private individual 58.25% of the total area target to be covered by the program. R.A. No. 8532 in 1998 amended the CARL
may own 16 hectares of land while corporate landholders may have 1,024 hectares. Americans were and extended the program to another 10 years.
also give rights to own lands in the country. The Philippine Commission enacted the Act No. 496 or the
Land Registration Act, which introduced the Torrens System to address the absence or earlier records CARPER and the Future of Agrarian Reform in the Philippines
of issued land titles and conduct accurate land surveys. In 1903, homestead program was introduced President Arroyo signed Republic Act No. 9700Comprehensive Agrarian Reform Program
allowing a tenant enter into an agricultural business by acquiring a farm of at least 16 hectares and it Extension with Reforms (CARPER) amendatory law that extend the program for another 5 years. The
was also continued through the National Land Settlement Administration (NLSA). The administration of Department of Agrarian Reform and Department of Environment and Natural Resources (DENR) are the
Quezon created the National Rice and Corn Corporation (NARIC) to assign public defenders to assist government agencies mandated to fulfill the CARPER. CARPER distributed 1 million hectares of land for
peasants in court battles for their rights to the land, and the Court of Industrial Relations to exercise 900,00 farmer beneficiaries.
jurisdiction over disagreements arising from landowner-tenant relationship. During the years of the
Commonwealth government, the situation further worsened as peasant uprising increased and landlord PERTINENTS LAWS ON AGRARIAN REFORM
-tenant relationship became more and more desperate and failure came to the program because of 1. Spanish Decree of 1880-Enjoining land holders, whether the caciques or peasants to secure
budget allocation and uprisings. legal titles to their lands.
2. Spanish Decree of 1894-a decree granting landholders one year to secure legal titles to their
Post War Interventions towards Agrarian Reform land.
The administration of President Roxas passed Republic Act No. 34 to established a 70-30 3. Public Land Act of July 1, 1902-Became effective on July 26, 1904.
sharing arrangement between tenant and landlord and reduced the interest of land owners’ loans to 4. Act No 4054-The Rice Share Tenancy Act of 1933-Regulating the tenancy share contract. s by
tenants at six percent or less. The government also attempted to distribute hacienda lands but fails for establishing minimum standards of 50-50 crops sharing.
no support was given to small farmers. 5. Act No 4113, The Sugar Cane Tenancy Contacts-An act regulating the relationships of
Under the administration of President Elpidio Quirino, the Land Settlement Development landowners and tenants of sugar land.
Corporation (LADESECO) was established to accelerate and expand the resettlement program for 6. Commonwealth Act No. 103-An act creating the Court of Industrial Relation which will settle
peasants. The agency later on became the National Resettlement and Rehabilitation Administration disputes between landowners and agricultural workers.
(NARRA) under the administration of President Ramon Magsaysay which accelerated the government’s 7. Commonwealth Act No. 213-Defined and regulated legitimate labor organization
resettlement program and distribution of agricultural lands to landless tenants and farmers. It also 8. Commonwealth Act No. 178, 461 and 608- a law giving more protection to agricultural tenants
aimed to convince the members of the Huks to resettle in areas where they could start a new life. under Rice Share Tenancy Act.
Under the administration of President Magsaysay, the Republic Act No. 1199 or the Agricultural 9. Republic Act No. 34 of 1946-Provides for a 70-30 crop sharing arrangements and
Tenancy Act was passed to govern the relationship between landholders and tenant farmers, protecting regulating share tenancy contracts.
the tenurial rights of tenants and enforced tenancy practices. The Court of Agricultural Relations was 10. Republic Act No. 1160 of 1954-Establishing the National Resettlement and Rehabilitation
created in 1955 to improve the tenancy security, fix land rentals of tenanted farms, and resolve land Administration to Resettlement landless residents and farmers.
disputes filed by the landowners and peasant organizations. The Agricultural Tenancy Commission was 11. Republic Act No. 1199, The Agricultural Tenancy Act of 1954-Amended by RA No. 2263
also established to administer problems created by tenancy. The Agricultural Credit and Cooperative allowing the division of crops on the ff. basis.
Financing Administration (ACCFA) was created to provide warehouse facilities and assist farmers in 12. Republic Act No. 1400, Land Reform Act of 1955-Creating the Land Tenure Administration
marketing their products. The administration spearheaded the the establishment of Agricultural and 13. Republic Act No. 3844, The Agricultural Land Reform Code of 1963-Abolition of share tenancy :
Industrial Bank to provide easier terms in applying for homestead and other farmlands. subdivision of big landed estates and their resale at cost ; installment to landless tillers.
The administration of president Diosdado Macapagal made a major stride through the RA No. 14. Republic Act No. 6389, Amendments to the Agricultural Land Reform Code of 1971-Creation of
3844 or Agricultural Land Reform Code. the Department of Agrarian Reform (DAR) to implement the agricultural land
reform programs.
Agrarian Reform Efforts Under Marcos 15. Republic Act No. 6390, Agrarian Reform Special Fund Act of 1971-Created to finance the
President Decree 27 “Code of Agrarian Reform” which applies to tenant farmers of private Agrarian Reform Program of the government.
agricultural lands primarily devoted to rice and corn under a system of share crop of lease-tenancy. 16. Presidential Decree No. 2-Declaring the entire Philippines as a land Reform area.
Department of Agrarian Reform is hereby empowered. “Operation Land Transfer”, lands occupied by 17. Presidential Decree No. 27-Emancipating the tenant- farmers from the bondage of soil.
tenants. Under rice self-sufficiency program, Masagana 99”. Landlessness increased, program became 18. Proclamation No. 13-Instituting a Comprehensive Agrarian Reform Program.
hard to succeed.
EVOLUTION OF PHILIPPINE TAXATION
Post- 1986 Agrarian Reform
Proclamation 131 and Executive Order 229 outlined the agrarian program of President Corazon
Aquino.
Republic Act No 6657 or the “Comprehensive Agrarian Reform Law” (CARL) has been passed and
introduces the Comprehensive Agrarian Reform Program (CARP)which enables the distribution of
agricultural lands to tenant-farmers from land owners, who were paid in exchange by the government
through a compensation and allowed to retain not more five hectares. It accomplished a 22.5% land
distribution in six years.
Under the Ramos administration, the Department of Agrarian Reform (DAR) distributed a
7 8
 Taxation is a reality that all In 1907, some provinces were authorized to double the fee for the cedula. New act also
citizens must contend with for the imposed a percentage, tax on sales payable quarterly. In 1913, the Underwood-Simmons Tariff Act was
primary reason that governments raise passed. Governor General Francis Burton Harrison urged that tax receipts be increased to make up for
revenue form the people they govern to the loss. Minor changes were made to the 1904 International Revenue Act such as imposition of taxes
be able to function fully. In exchange for on mines, petroleum products and dealers of petroleum products and tobacco. In 1914, an income tax
the taxes that people pay, the was introduced. In 1919, an inheritance tax was created.
government promise to improve the In 1932 a national lottery was established.
citizens’ lives through good governance.
Taxation, as a government mechanism The American colonial government expanded and speeded up the production of raw materials
to raise funds, developed and evolve like sugar, coconut, wood products etc. Philippine exports to the U.S. increased in 1913, after free trade
through time. was implemented. It was a set-up that made the entry of goods into Philippines duty-free and tax-free.
Ancient Filipinos started the Although it boosted production, free trade made our economy focused on exporting raw materials while
practice of paying taxes. For them to importing expensive manufactured goods.
receive protection from the datu. The
collected tax was called buwis or Taxation during the Commonwealth Period
handug. The chieftain’s family members Income tax rates were increased in 1936. In 1937, the cedula tax was abolished. In 1940,
were enjoying exemption from paying residence tax imposed to citizens. In 1939, drafted National International Revenue Code introducing
taxes. Non-payment of taxes was major changes in the tax system:
already punishable during this period. In  The normal tax of three percent and the surtax on income was replaced by a single tax at a
exchange, government promises to progressive rate.
improve lives through good governance.  Personal exemptions were reduced.
[Link]
Taxation, as a government mechanism to raise funds we must understand that it came with our
u/  Corporation income tax was slightly increased by introducing taxes on inherited estates or gifts
colonial experience. donated in the name of dead persons.
 The cumulative sales tax was replaced by a single turnover tax of 10% on luxuries
Taxation in Spanish Philippines  Taxes on liquors, cigarettes, forestry products, and mining were increased.
Spaniards imposed the payment of tributos (tributes) from the Filipinos. The difficulty faced by
 Dividends were made taxable.
the Spaniards in revenue collection through the tribute was the dispersed nature of the settlements.
The Spaniards introduced the system of reduccion by creating pueblos where Filipinos are gathered
The introduced tax structure was an improvement. Earlier system introduced by Americans, still
and awarded plots of land to till. Later on, the settlements will be handled by encomenderos who also
inequitable.
the ones who received rewards from the Spanish crown for their services. Exempted from payment of
tributos are the principals which includes, alcaldes, gobernadores, cabezas de barangay, soldiers,
Fiscal Policy from 1946 to Present
members of the civil guard, government officials, vagrants.
Economic situation was problematic by 1949. Severe lack of funds in many aspects of governance:
In 1884, the payment of tribute was put to a stop and was replaced by a poll tax collected
Military sector. Education sector. United States advised to adopt direct taxation. Administration of
through a certificate of identification called the cedula personal. Unlike the tribute, the payment of
President Manuel Roxas declined the proposal. Impetus for economic growth during President Elpidio
cedulas is by person, not by family. Tax collection was poor and subsidy from Mixeco known as situado
Quirino administration through the implementation of import and exchange controls led to import
real was needed. Two direct taxes were added in 1878 and imposed on urban incomes; urbana- a tax
substitution development. New tax measures were also passed. Higher corporate tax rates that
on the annual rental value of an urban real state; industria- a tax on salaries, dividends, and profits.
increased government revenue. Tax revenue in 1953 increased two-fold compared to 1948. The year
Indirect taxes were imposed on exports and imports to raise revenue. Colonial government gained
when Quirino first assumed presidency. Succeeding president Magsaysay, Garcia and Macapagal
income from monopolies. The sale of stamped paper; Manufacture and sale of liquor; Cockpits; Opium.
promised to study the tax structure and policy of the country. Way for a more robust and efficient tax
Tobacco – biggest of the state monopolies which began in 1781 and halted in 1882. Force labor was a
collection scheme
character of Spanish colonial taxation. Polo system – male Filipinos were obliged to serve, resulted in
an increase in death rate. Males must provide labor for 40 days a year. Paying the fallas of three pesos
Post-war fiscal policy remained regressive
per anum. The polos would be called prestacion personal (personal services) by the 2nd half of the
The period of the post-war republic also saw a rise in corruption. From 1959-1968, Congress did
19th century.
not pass any tax legislation. The Tax Commission was created in 1959 by means of R.A. No. 2211 to
make way for a more robust and efficient tax collection scheme. Omnibus Tax Law of 1969 did not
Taxation under the Americans
increase the ratio of income tax to general tax revenue. Collection of taxes remained poor. Marcos’s
From 1898 to 1903, Americans followed the Spaniards system with some modifications. Urbana
years (1981-1985), tax system still dependent on direct taxes. Tax grew an average annual rate 15%
was replaced by tax on real estate and known as land tax. Internal Revenue Law of 1904 was passed as
and generated low tax yield. Tax effort, was at a low 10.7%.
a reaction to the problems of collecting tax. It prescribes major sources of revenue. (1) licensed taxes
on firms dealing in alcoholic; (2) beverages and tobacco; (3) taxes on banks and bankers; (4) document
Corazon Aquino reformed the tax system through the 1986 Tax Reform Program
stamp taxes; (5) cedula; (6) taxes on insurance and insurance companies; (7) taxes on forest products;
Aim to improve the responsiveness of the tax system. Promote equity by ensuring that similarly
(8) mining concessions; (9) taxes on business and, manufacturing, and (10) occupational licenses.
situated individuals and firms bear the same tax burdens. Promote growth by withdrawing of modifying
taxes that reduces incentives to work or produce. Improve tax administration by simplifying the tax
9 10
system. Promoting tax compliance. Major reform in the tax system under the term of Aquino, the ASSESSMENT
introduction of the value-added tax (VAT) w/ the ff. features:
[Link] rate of 10% on sale of domestic and imported goods and services and zero percent on
exports and foreign-currency denominated sales;
[Link] percent in lieu of varied rates applicable to fixed taxes (60 nominal rates), advances sales tax, tax
on original sale, subsequent sales tax, compensating tax, miller’s tax, contractor’s tax, broker’s tax.
3. Film lessors and distributor’s tax, excise tax on solvents and matches, and excise tax on processed
videotapes;
4. Two percent tax on entities with annual sales of receipts of less that 5,200,000;
5. Adoption of tax credit method of calculating tax by subtracting tax on inputs from tax on gross sales;
6. Exemption of the sale of basic commodities such as agriculture and marine food products in their
original state, price-regulated petroleum products and fertilizers; and
7. Additional 20% tax on non-essential articles such jewelry, perfumes, toilet waters, yacht, and other
vessels for pleasure and sports.
The VAT law was signed in 1986 and put to effect in 1988 by Bureau of Internal Revenue
through the Executive Order 127. Tax collection and tax audits were intensified. Tax reform of Aquino,
both tax and revenue effort rose, from 10.7% in 1985 to 15.4% in 1992. The Ramos administration
ventured into its own tax reform program in 1997 through the Comprehensive

Tax Reform Program, which was implemented to

Make the tax system broad-based, simple, and with reasonable tax rates;
Minimize tax avoidance allowed by existing flaws and loopholes in the system;
Encourage payments by increasing tax exemptions levels, lowering the highest tax rates, and
simplifying procedures; and
Rationalize the grant of tax incentives, estimated worth 531.7 billion pesos in 1994. Assessment Details
Learning
Assessment
VAT base broadened in 1997 to include services, through RA 7716. Improved VAT law were as Assessment Description Outcomes % of Total Due Date
Component
follows: Addressed
Restored the VAT exemptions for all cooperatives (agricultural, electric, credit or multipurpose, and Completion of Activity 1
[Link]
others) provided that the share capital of each member does not exceed 515,000 pesos. component of the
[Link]
Expanded the coverage of the term “simple processes” by including broiling and roasting, effectively Module 1 and
[Link]
narrowing the tax base for food products. Essay accompanying research- 70% June 21, 2020
[Link]
Expanded the coverage for the term “original state” by including molasses. based answers of not
[Link]
more 100 words per
[Link]
Exempted from the VAT are the following: item.
•Importation of meat Simple
[Link]
•Sale or importation of coal and natural gas in whatever form or state Recall. Completion of Activity 2
[Link] 15% June 21, 2020
•Educational services rendered by private educational institutions duly accredited by the Commission Multiple of Module 1.
[Link]
on Higher Education (CHED) choice.
•House and lot and other residential dwellings valued at 52 million and below, subject to adjustment Fill in the Completion of Activity 3, [Link]
15% June 21, 2020
using the Consumer Price Index (CPI) blanks. Fig. 1 of Module 1. [Link]
•Lease of residential units with monthly rental per unit f not more than
President Gloria Macapagal-Arroyo increased government spending without adjusting tax collections. Critical evaluation and promotion of local and oral history, museums, historical shrines,
2005, the Expanded Value-Added Tax (E-VAT) was signed into law as Republic Act 9337. In February cultural performances, indigenous practices, religious rites and rituals, etc.
2006, the VAT tax rate increased from 10% to 12%.
Activity 1.
President Benigno Aquino III promised that no new tax would imposed and additional revenue Answer the following questions in a separate long bond paper. Use primary and secondary
from adjusting existing taxes. Sin Tax Reform, Republic Act 10351 was passed. Collections from source of information available in the field. (10 pts each)
tobacco and alcohol in 2015 made up 1.1% of the Gross Domestic Product. 1. How does the constitution ensure better governance of the nation?
Administration of President Rodrigo Duterte promised tax reforms. Lower income tax rates. The 2. Why did the constitution changes from time-to-time?
present income tax scheme of the country is the second highest in Southeast Asia. The currents laws 3. Research on the Duterte’s administration of its proposal to shift the Philippine type of
on income taxes, drafted two decades ago. Proposed tax reforms seek to limit VAT exemptions, government into a federal republic.
increase excise taxes on petroleum products and automobiles. 4. Research at least 2 different problems aroused on the implementation of agrarian reform
11 12
 program of President Duterte’s administration. Use primary and secondary source of b. Encomienda system
information. c. Polo System
5. Proposed a simple recommendation that could solve the arising issue of no. 1. d. Kasama System
6. Research on the latest taxation system of the Philippine government and answer the ff. 8. The Agricultural Land Reform Code of 1963-Abolition of share tenancy .
questions. a. Republic Act No. 3844
i. What was the new taxation system of the current government, the Duterte administration? b. Republic Act No. 3754
ii. How does this taxation system change the burden of tax payers? c. Republic Act No. 3744
iii. What was the adverse effect of the new taxation system to government revenue? d. Republic Act No. 3854
iv. Is taxation important? Why or why not? 20pts.
9. Known as “Rice Self-sufficiency Program” of President Marcos.
Activity 2. (1 point each) a. Masagana 99
b. Masgana 79
1. Presidential decree declaring the entire Philippines as a land reform area. c. Masagana 89
a. Presidential Decree No. 2 d. Masagana 69
b. Presidential Decree No. 12
c. Presidential Decree No. 22 10. What does DENR means?
d. Presidential Decree No. 32 a. Department of Environment and Natural Resources
b. Department of Energy and Natural Resources
2. Known as the Comprehensive Agrarian Reform Law. c. Department of Energy and National Resources
a. R.A. 6656 d. Department of Environment and National Resources
b. R.A. 6657 Activity 3.
c. R.A. 6655 Complete the table below in order to complete the missing terms of every version of Philippine
d. R.A. 6654 Constitution. 30pts (2pts each)

3. Known as the Code of Agrarian Reform in the Philippines during the Marcos Fig.1
regime.
a. P.D. 27
b. P.D. 26
c. P.D. 28
d. P.D. 29

4. In 2009, President Arroyo signed an amendatory law that extends the

deadline of CARP to 5 more years.
a. R.A. 9701
b. R.A. 9702
c. R.A. 9700
d. R.A. 9703

5. On 1946, President Roxas provides for a 70-30 crop sharing arrangements and regulating share
tenancy contracts under the
a. R.A. 32
b. R.A. 33
c. R.A. 34
d. R.A. 35
6. The Rice Share Tenancy Act of 1933 known as “Regulating the Tenancy Share Contracts by
Establishing Minimum Standards of 50-50 Crops Sharing” is under
a. Act No. 4054
b. Act No. 4044
c. Act No. 4064
d. Act No. 4034

7. Spanish government introduced a land system leads to hatred and discontent.

a. Hacienda System
13 14
 formats such as books, journal articles, newspapers, magazines, photographs, and even audio and
---------------------------------------------------------End of Module 1------------------------------------------------------ video recordings.
The Online Public Access Catalog (OPAC) or simply known as Library Catalog, is a digital
MODULE 5: version for library catalog holdings which gives a preliminary biography that may later access physically
CHAPTER 5: DOING HISTORY: A GUIDE FOR STUDENTS in the holdings of the library.
The National Library of the Philippines in Ermita, Manila provides a rich trove of materials for the
Objectives: student-researcher interested in Philippine history.
The National Archives of the Philippines in Manila is an agency of the government mandated to
Attitude
collect, store, preserve, and make available records of the government and other primary sources
 Manifest interest in local history and cultural heritage.
pertaining to the history and development of the Philippines.
 Appreciate the value of doing history to the present day.
The libraries in the University of the Philippines in Diliman, Quezon City have rich resources of
Skills Filipiniana sections, serials, theses, and dessertaions.
 Apply historiographical methods in writing the history of one’s locality or country. The Ateneo de Manila University holds the American Historical Collection which is rich in
 Incorporate technology in the discipline of history. sources about American period in the Philippines.
The University of Sto. Tomas has collections from the 16th century as it was the oldest catholic
Knowledge
 Understand the history of one’s locality or country. university in the country and is a historic site in itself.
The Family History Center at the Church of Jesus Christ of Latter-day Saints is a generous
resource for research in genealogies.
It is not enough that we know our The Chinben See Memorial Library in Kaisa-Angelo King Heritage Center offers resources on
history. We must also realize that as Chinese and Filipino-Chinese in the Philippines and in Southeast Asia.
agents of social change, we can contribute The Archdiocesan Archives of Manila has immense Church data sources.
to the narrative pf the nation by
participating in writing about our past and DOING LIFE HISTORIES AND BIOGRAPHICAL RESEARCH
our present. This chapter focuses on Life history is an oft-neglected sub discipline of history. It is seen as trivial to larger narratives of
applying skills we have learned in the nations, societies, and civilizations. Writing life history should not be limited to great individuals but
previous chapters in writing history. also ordinary individuals should be able to locate themselves in the pages of history as part of the
Special attention will be given to doing larger society and not a separate entity. The researcher should be able to identify the different factors
online research, library/archival research, that affected the life of the person he is trying to study.
biographies/life history through historical Understanding aspects of individual’s life would provide historians insightful information that
shrines and museums will also help us in will aloe him to established connections about the different aspects of the individual’s life in order to
appreciating the story of the past as it [Link] understand the person that he has become.
ch
comes to life through our own experiences
in visiting and interacting with these learning spaces. DOING LOCAL AND ORAL HISTORY
Local history is the study of the history of a particular community or a smaller unit of geography.
DOING HISTORICAL RESEARCH Local historians study the history and also called it as history from below.
Internet has become a primary tool for student in doing research nowadays. Data are all Importance of Local History:
available I just one click. Cyberspace is a great resource for research. Knowing where to look and how  Serves as a balancer by showing the peculiarities in certain locales in a particular nation, region,
to look is a simple skill. or continent.
Search engines such as Yahoo! ([Link]) and Google ([Link]) provide lots  Provide new and alternative interpretations on the different aspects of a nation’s history.
of search strings into the massive data collection. Google Scholar ([Link]) is a  Facilitates historical narrative emanating from the people.
customized platform provided by Google which contains electronic journals, articles, materials from  Provide new provisions and perspectives on the already established national history.
institutional repositories and book chapters from many different sources. Google Books
 A tool in enriching the national narratives.
([Link]) provides sources of scanned books which some chapters are read for free.
Project Gutenberg is the oldest digital library in the world, founded on 1971 has more than
Oral history is an important historical methodology to local history which relies primarily on
50,000 items in collection and published travelogues.
memory. It is important in the midst of scarcity in written sources, historical documents, and other
Internet Archive ([Link]), is an online library that originally sought to archive web history.
material evidences. This method uses oral accounts of historical subjects, witnesses, members of the
Philippine government websites ([Link]) starting to enriched with sources that may be
communities, and the like.
used for historical research.
Local and oral history are important endeavors in the development and enrichment in the
discipline of history. These efforts fill the gaps in the discipline by highlighting alternative areas of
DOING HISTORICAL RESEARCH IN LIBRARIES AND ARCHIVES
study and methodology toward a more holistic, inclusive, and progressive study of our past.
Libraries and archives are necessary in the study of history as these are repositories of primary
and secondary sources that allow us to create narratives of the past through accepted methods of
INTERACTING WITH HISTORY THROUGH HISTORICAL SHRINES AND MUSEUM
historical scholarship. These libraries and archives still provide more variety of sources in different
Historical shrines and museums are the venues for living history which provides certain level of
15 16
authority and trustworthiness that could impact the way we view the past. They serve as portals to the
past. Tangible objects are reconstruction of the pasts; experiencing these artifacts directly is the next
best thing to actually being there when a particular event happened or a when a historical person lived.

----------------------------------------------------------End of Module 4----------------------------------------------------------

ASSESSMENT

Assessment Details
Learning
Assessment
Assessment Description Outcomes % of Total Due Date
Component
Addressed
[Link]
Completion of Activity 1
[Link]
Essay component of the
[Link] 50% June 21, 2020
(Autobiography) Module 2. Free writing
[Link]
method.
[Link]
[Link]
[Link]
[Link]
Completion of Activity 2
[Link]
component of the
Interview [Link] 50% June 21, 2020
Module 2. Free writing
[Link]
method.
[Link]
[Link]
[Link]

Activity 1.
My Life History. Write your autobiography using only primary sources. Attached a copy of the
primary source you used when you submit your autobiography.

Activity 2.
Eyewitness Interview. Identify an eyewitness to certain historical events in your own locality.
Devise your own questionnaire, interview the eyewitness, and transcribe the interview.

Note:
Output for this module activity should be hand written. Printed will not be accepted.

17 18