Philippine Constitutions: 1899 and 1935

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

Philippine assembly that drafted the 1899 Constitution.

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

Asia's first democratic republic.

President of the First Philippine Republic in 1899.

A single legislature, representative government.

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

Agreement where Spain ceded the Philippines to the US.

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

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

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

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

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

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

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

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

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.

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.

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.

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).

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.

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

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

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

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.

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

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

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.

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

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

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

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

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

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

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

A local government tax on businesses operating in that area.

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

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

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

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

A tax on official documents like contracts and deeds.

Different income ranges with increasing tax rates.

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

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