Philippine Constitutions: 1899 and 1935

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Questions and Answers

What defines the Percentage Tax in the Philippines?

A tax on real estate transactions involving properties.

A tax on businesses with gross annual sales not exceeding 3 million. (correct)

A tax on properties exceeding 3 million in value.

A tax on gifts and donations paid by the recipient.

Who is responsible for the payment of the Donor's Tax?

The charity organization receiving the donation.

The donor of the gifts or donations. (correct)

The local government unit.

The recipient of the donations.

Which tax is specifically withheld from an employee's salary as an advanced payment for income taxes?

Withholding Tax (correct)

Business Tax

Transfer Tax

Real Property Tax (RPT)

What is the main purpose of the Transfer Tax in the Philippines?

To tax the transfer of real property. Signup and view all the answers

Which of the following is NOT considered a type of tax payable to the City or Municipal Treasurer in the Philippines?

Income Tax Signup and view all the answers

What is the income tax rate for individuals earning between PHP 400,000 and PHP 800,000 annually?

PHP 22,500 plus 20% of the excess over PHP 400,000 Signup and view all the answers

Which tax in the Philippines is specifically imposed on the sale of particular goods like alcohol and tobacco?

Excise Tax Signup and view all the answers

What is the current Value Added Tax (VAT) rate in the Philippines?

12% Signup and view all the answers

Which type of tax is determined based on the net income of corporations and individuals?

Income Tax Signup and view all the answers

For individuals earning over PHP 2 million annually, what is the tax amount before applying the percentage of the excess over PHP 2 million?

PHP 402,500 Signup and view all the answers

What tax is imposed on the gain from selling capital assets in the Philippines?

Capital Gains Tax Signup and view all the answers

Which tax is charged on documents such as contracts and legal documents based on their nature?

Documentary Stamp Tax Signup and view all the answers

What is the purpose of the updated income tax brackets introduced for 2024?

To reduce the tax burden on middle-income earners Signup and view all the answers

What is the primary aim of the Comprehensive Agrarian Reform Law of 1988?

To distribute agricultural land to landless farmers and farmworkers. Signup and view all the answers

Who are the primary beneficiaries of the Comprehensive Agrarian Reform Law?

Farmers, agricultural workers, and regular farm laborers. Signup and view all the answers

What retention limits are set for landowners under the Comprehensive Agrarian Reform Law?

5 hectares, with an additional 3 hectares per child managing the land. Signup and view all the answers

What was a significant outcome of the Hacienda Luisita Massacre?

Death and injury of workers during a strike at a sugar plantation. Signup and view all the answers

Which of the following describes one of the purposes of taxation?

To promote general welfare and support government funding. Signup and view all the answers

What system of taxation was prominent during Spanish colonization in the Philippines?

Tributo system followed by the cedula personal. Signup and view all the answers

Which of the following best describes a challenge faced in implementing the Comprehensive Agrarian Reform Program?

Resistance from landowners and administrative delays. Signup and view all the answers

What was the primary contribution of early Filipinos as taxes in pre-colonial times?

Tributes in the form of crops, gold, or labor to local rulers. Signup and view all the answers

What was a significant outcome of the Tydings-McDuffie Act of 1934?

Creation of the Commonwealth of the Philippines Signup and view all the answers

Which amendment in 1940 affected the terms of the president and vice president?

Allowance for presidential re-election Signup and view all the answers

What was the primary significance of the ratification of the 1935 Constitution?

It established a self-governing Filipino republic Signup and view all the answers

What was interrupted during the Japanese occupation from 1942 to 1945?

The operation of the 1935 Constitution Signup and view all the answers

What does the preamble of the 1987 Constitution emphasize for the Filipino people?

Establishment of a just and humane society Signup and view all the answers

What form of governance was established by the 1973 Constitution?

Modified parliamentary system Signup and view all the answers

What was the primary purpose of the Malolos Congress formed in 1898?

To draft the constitution for an independent Philippine Republic Signup and view all the answers

What was one of the main motivations for crafting the 1935 Constitution?

To prepare for full sovereignty in 1946 Signup and view all the answers

Which of the following events directly led to the cession of the Philippines to the U.S.?

The signing of the Treaty of Paris Signup and view all the answers

Which branch of government was NOT established by the 1899 Philippine Constitution?

Federal branch Signup and view all the answers

Which body served as the legislative assembly during the modified parliamentary system from 1973 to 1986?

Batasang Pambansa Signup and view all the answers

What significant impact did the establishment of the First Philippine Republic have?

It inspired future movements for independence Signup and view all the answers

What was the main focus of social justice as outlined in the 1899 Constitution?

Providing rights for education and property protection Signup and view all the answers

Who was the president during the inauguration of the First Philippine Republic on January 23, 1899?

Emilio Aguinaldo Signup and view all the answers

Which document was recognized as Asia's first democratic republic?

1899 Constitution of the First Philippine Republic Signup and view all the answers

What was the financial compensation amount paid by the U.S. to Spain for the Philippines?

20 million dollars Signup and view all the answers

What purpose does the TRAIN Law primarily serve in the Philippine taxation system?

To simplify the tax system and improve revenue generation Signup and view all the answers

Which of the following entities is NOT involved in the collection of local taxes in the Philippines?

Congress Signup and view all the answers

According to Article VI, Section 28 of the Constitution, how should the rule of taxation be characterized?

Uniform and equitable Signup and view all the answers

What significant change did the Internal Revenue Law of 1904 establish in the Philippines?

The introduction of individual and corporate income taxes Signup and view all the answers

What are local government units (LGUs) in the Philippines NOT authorized to impose?

National income taxes Signup and view all the answers

Which of the following best describes the intent behind the reforms in the National Internal Revenue Code of 1977?

To standardize tax collection nationwide Signup and view all the answers

What does the phrase 'progressive system of taxation' imply in the context of Philippine tax policy?

Higher income earners are taxed at a higher rate than lower income earners Signup and view all the answers

What is one of the key outcomes intended with the implementation of the TRAIN Law?

Simplification of taxes to encourage compliance Signup and view all the answers

Study Notes

1899 Constitution

The Filipino people established justice, provided common defense, promoted general welfare, and ensured blessings of liberty.
The Philippines was under Spanish rule for over 300 years.
The Philippine Revolution began in 1896.
The Spanish-American War (1898) resulted in the U.S. defeating Spain and the Philippines being ceded to the U.S. (The U.S. paid Spain 20 million dollars).
The Malolos Congress was formed on September 15, 1898, at the Barasoain Church in Malolos, Bulacan.
The purpose of the Congress was to draft a constitution for an independent Philippine Republic.
The constitution established a unicameral assembly, separation of powers (executive, legislative, and judicial branches), and civil liberties (including freedom of speech, press, and religion).

1935 Constitution

The Filipino people established a government embodying their ideals, conserving/developing the nation's patrimony, promoting general welfare, and securing blessings of independence, justice, liberty, and democracy.
The Philippines was under US colonial rule from 1898–1902 following a war of resistance.
The Tydings–McDuffie Act (1934) allowed Filipino drafting of a constitution.
The Constitutional Convention convened to draft the 1935 Constitution from 1934–1935, heavily influenced by American ideals.
Leaders included Claro M. Recto and Manuel Quezon.
The 1935 Constitution established a government structure (executive, legislative, and judicial branches) modeled after the United States.
The legislature was bicameral (Senate and House of Representatives).
The ratification date was May 14, 1935.
Filipino voters approved the constitution.

1973 Constitution

The Filipino people established a government embodying their ideals, promoting general welfare, conserving and developing the nation's patrimony, and securing blessings of independence, justice, peace, liberty, and equality.
The structure shifted from a presidential to a modified parliamentary system under President Ferdinand Marcos.

1987 Constitution

The Filipino people established a government of ideals and aspirations while conserving/developing the nation's patrimony under justice, freedom, love, equality, and peace.
The 1973 charter ended with the People Power Revolution and the 1987 Constitution under President Corazon Aquino.
The constitution reinstated a bicameral Congress (Senate and House of Representatives).
It established a presidential system with separate executive and legislative branches.

Comprehensive Agrarian Reform Law of 1988

Aims to promote social justice and industrialization by redistributing agricultural land to landless farmers/farm workers.
Land redistribution covers public/private agricultural lands and compensates owners.
Farmers, agricultural workers, and farm laborers become beneficiaries.
The law provides support services like infrastructure, credit assistance, and training.
Landowners are limited to 5 hectares (with additional limits of 3 hectares per child if managing).
Implemented through the Comprehensive Agrarian Reform Program (CARP), supervised by the Department of Agrarian Reform (DAR).
Challenges include landowners' resistance, administrative delays, and limited resources.

Taxation in the Philippines

Taxation is an enforced proportional contribution to support government.
Taxation in the Philippines has historical roots in pre-colonial tribute systems to present-day National Internal Revenue Code of 1977.
The 2018 TRAIN Law aims to simplify and reform taxes, lower rates for individuals, and broaden the tax base.
The 1987 Constitution establishes uniform and equitable taxation.
The Bureau of Internal Revenue (BIR) administers national taxes.
Local government units (LGUs) administer local taxes, like real property, business and transfer taxes.

Other Issues in the Philippines

Corruption and unemployment are listed as major issues.
Natural disasters (e.g. typhoons and climate change)
Deforestation, water pollution, geographic isolation, and inadequate infrastructure
Social issues like poverty, inequality, and lack of resources are major issues.

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Description

Test your knowledge on the key features and historical context of the 1899 and 1935 Philippine Constitutions. Explore the evolution of governance and civil liberties in the Philippines during these significant periods. Delve into how these documents reflected the aspirations of the Filipino people.