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?

    <p>To tax the transfer of real property. (B)</p> 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?

    <p>Income Tax (D)</p> Signup and view all the answers

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

    <p>PHP 22,500 plus 20% of the excess over PHP 400,000 (C)</p> Signup and view all the answers

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

    <p>Excise Tax (C)</p> Signup and view all the answers

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

    <p>12% (B)</p> Signup and view all the answers

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

    <p>Income Tax (D)</p> 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?

    <p>PHP 402,500 (D)</p> Signup and view all the answers

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

    <p>Capital Gains Tax (B)</p> Signup and view all the answers

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

    <p>Documentary Stamp Tax (D)</p> Signup and view all the answers

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

    <p>To reduce the tax burden on middle-income earners (A)</p> Signup and view all the answers

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

    <p>To distribute agricultural land to landless farmers and farmworkers. (A)</p> Signup and view all the answers

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

    <p>Farmers, agricultural workers, and regular farm laborers. (A)</p> Signup and view all the answers

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

    <p>5 hectares, with an additional 3 hectares per child managing the land. (A)</p> Signup and view all the answers

    What was a significant outcome of the Hacienda Luisita Massacre?

    <p>Death and injury of workers during a strike at a sugar plantation. (B)</p> Signup and view all the answers

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

    <p>To promote general welfare and support government funding. (A)</p> Signup and view all the answers

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

    <p>Tributo system followed by the cedula personal. (B)</p> Signup and view all the answers

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

    <p>Resistance from landowners and administrative delays. (D)</p> Signup and view all the answers

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

    <p>Tributes in the form of crops, gold, or labor to local rulers. (A)</p> Signup and view all the answers

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

    <p>Creation of the Commonwealth of the Philippines (C)</p> Signup and view all the answers

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

    <p>Allowance for presidential re-election (A)</p> Signup and view all the answers

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

    <p>It established a self-governing Filipino republic (B)</p> Signup and view all the answers

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

    <p>The operation of the 1935 Constitution (B)</p> Signup and view all the answers

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

    <p>Establishment of a just and humane society (A)</p> Signup and view all the answers

    What form of governance was established by the 1973 Constitution?

    <p>Modified parliamentary system (B)</p> Signup and view all the answers

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

    <p>To draft the constitution for an independent Philippine Republic (D)</p> Signup and view all the answers

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

    <p>To prepare for full sovereignty in 1946 (A)</p> Signup and view all the answers

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

    <p>The signing of the Treaty of Paris (A)</p> Signup and view all the answers

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

    <p>Federal branch (C)</p> Signup and view all the answers

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

    <p>Batasang Pambansa (C)</p> Signup and view all the answers

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

    <p>It inspired future movements for independence (B)</p> Signup and view all the answers

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

    <p>Providing rights for education and property protection (D)</p> Signup and view all the answers

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

    <p>Emilio Aguinaldo (B)</p> Signup and view all the answers

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

    <p>1899 Constitution of the First Philippine Republic (A)</p> Signup and view all the answers

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

    <p>20 million dollars (A)</p> Signup and view all the answers

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

    <p>To simplify the tax system and improve revenue generation (C)</p> Signup and view all the answers

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

    <p>Congress (C)</p> Signup and view all the answers

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

    <p>Uniform and equitable (C)</p> Signup and view all the answers

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

    <p>The introduction of individual and corporate income taxes (D)</p> Signup and view all the answers

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

    <p>National income taxes (C)</p> 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?

    <p>To standardize tax collection nationwide (A)</p> Signup and view all the answers

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

    <p>Higher income earners are taxed at a higher rate than lower income earners (B)</p> Signup and view all the answers

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

    <p>Simplification of taxes to encourage compliance (B)</p> Signup and view all the answers

    Flashcards

    1899 Philippine Constitution

    Constitution establishing the first Philippine Republic, aimed at independence and rights.

    Malolos Congress

    Philippine assembly that drafted the 1899 Constitution.

    Philippine-American War

    Conflict between the Philippines and US after the Spanish-American war.

    First Philippine Republic

    Asia's first democratic republic.

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    Emilio Aguinaldo

    President of the First Philippine Republic in 1899.

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    Unicameral Assembly

    A single legislature, representative government.

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    Separation of Powers

    Division of government powers (executive, legislative, judicial).

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    Treaty of Paris (1898)

    Agreement where Spain ceded the Philippines to the US.

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    Tydings-McDuffie Act

    A 1934 US law that granted the Philippines more self-governance toward eventual independence.

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    1935 Constitution

    Philippine constitution establishing the Commonwealth of the Philippines with Manuel Quezon as president.

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    1973 Constitution

    Philippine Constitution with a modified parliamentary system; replaced by the 1987 Constitution.

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    1987 Constitution

    Current Philippine Constitution, emphasizes democracy, rule of law and justice.

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    Commonwealth of the Philippines

    A self-governing republic under U.S. oversight leading to Philippine independence in 1946.

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    Batasang Pambansa

    The legislative body under the 1973 Constitution; replaced the traditional congress in the 1970s

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    Philippine Independence (1946)

    The final achievement of full sovereignty, following the 1935 and subsequent Constitutions.

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    Japanese Occupation (Philippines)

    Period of Japanese rule interrupting Philippine political development (1942-1945).

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    CARP

    The Comprehensive Agrarian Reform Program is the government program tasked with implementing the Comprehensive Agrarian Reform Law, aiming to distribute land to farmers and promote rural development.

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    Land Redistribution

    A key part of the Comprehensive Agrarian Reform Law, it involves transferring ownership of agricultural land from landowners to qualified farmers and agricultural workers, aiming to promote fairer land ownership.

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    Beneficiaries of CARP

    The primary recipients of land under the CARP are farmers, agricultural workers, and laborers who actively work the land, ensuring its direct use by those involved in farming.

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    Retention Limits

    The Comprehensive Agrarian Reform Law allows landowners to keep a limited amount of agricultural land (5 hectares plus 3 hectares per child actively managing it).

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    Hacienda Luisita Massacre

    A tragic event in 2004 where striking workers at the Hacienda Luisita sugar plantation, owned by the Cojuangco family, clashed with police, resulting in worker deaths and injuries.

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    Taxation's Main Purposes

    Taxation serves three main purposes: raising revenue for government functions, regulating economic activities, and promoting general welfare.

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    Pre-colonial Philippine Taxation

    Before Spanish colonization, Filipinos paid tributes in the form of crops, gold, or labor to their local rulers (datus).

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    "Cedula Personal"

    During Spanish colonial times, the "cedula personal" was a community tax certificate that all Filipinos were required to pay, replacing the previous "tributo" system.

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    Taxation in the Philippines

    The system of collecting taxes in the Philippines, both at the national and local levels, based on the principle of uniformity, equity, and progressive taxation.

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    National Internal Revenue Code (NIRC)

    The main law governing taxation at the national level in the Philippines. It outlines the different types of taxes, rates, and procedures for collection.

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    Bureau of Internal Revenue (BIR)

    The government agency responsible for administering and collecting national taxes in the Philippines, including income tax, VAT, and excise taxes.

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    Local Government Units (LGUs)

    The different levels of government in the Philippines, such as provinces, cities, municipalities, and barangays, which have the authority to impose and collect local taxes.

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    TRAIN Law

    A tax reform law in the Philippines aimed at simplifying the tax system, making it fairer, and increasing revenue for government projects.

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    Progressive Taxation

    A tax system where those who earn more pay a higher percentage of their income in taxes.

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    What are some examples of national taxes?

    National taxes are collected by the BIR and include income tax, value-added tax (VAT), and excise taxes.

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    What are some examples of local taxes?

    Local taxes collected by LGUs include real property tax, professional tax, and business tax.

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    Percentage Tax

    A tax imposed on businesses with annual sales or receipts under 3 million pesos that are not VAT registered. They sell goods, properties, or services.

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    Withholding Tax

    A corporate tax withheld from employee salaries by employers as an advance payment for Income Taxes.

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    Donor's Tax

    A tax on gifts and donations. The person giving the gift is responsible for paying this tax.

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    Real Property Tax (RPT)

    A tax on land, buildings, and houses based on their assessed value.

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    Business Tax

    A local government tax on businesses operating in that area.

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    Income Tax

    A tax on the earnings of individuals, corporations, and other entities based on net income.

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    Value Added Tax (VAT)

    A tax applied to the sale of goods and services in the Philippines, currently at a rate of 12%.

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    Excise Tax

    A tax levied on specific products like alcohol, tobacco, and petroleum.

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    Capital Gains Tax

    A tax on profit made from selling assets like property or stocks.

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    Documentary Stamp Tax

    A tax on official documents like contracts and deeds.

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    Income Tax Brackets

    Different income ranges with increasing tax rates.

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    How do tax brackets work?

    Income tax is calculated based on the bracket your income falls into. Each bracket has a different tax rate.

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    What is the purpose of taxes in the Philippines?

    Taxes fund government services such as healthcare, education, infrastructure, and social programs.

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    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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    History Notes Finals PDF

    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.

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