FINALS RIPH PDF - Philippine Constitution

FINALS Sunday, 24 November 2024 4:28 pm CONSTITUTION Hare-Hawes Cutting Act - Butler Hare, Harry Hawes, and Bronson Cutting - Approved by US senate on January 19, 1933 - This law promised Philippines independence a 10-year transition but reserve military and naval bases for the U...

FINALS Sunday, 24 November 2024 4:28 pm CONSTITUTION Hare-Hawes Cutting Act - Butler Hare, Harry Hawes, and Bronson Cutting - Approved by US senate on January 19, 1933 - This law promised Philippines independence a 10-year transition but reserve military and naval bases for the U.S as well as imposing tariffs and quotas on Philippine export - Hare-Hawes Cutting was opposed by Manuel L. Quezon Tydings Mcduffie Act - Also called as Philippine Independence Commonwealth and Independence Act - Eliminated objectionable provision of the Hare-Hawes Cutting Act - U.S Statute provided for the Philippine independence to take effect on July 4, 1946 - Signed by U.S President Franklin D. Roosevelt on March 24, 1934 - Allowed Philippine to adopt constitutions and form a government 1935 Constitutional Convention - Drafting of the 1935 Constitution of the Philippines started on July 10, 1934 - Certified on March 25, 1935 - Ratified on May 14, 1935 - On September 15, 1935, millions of Filipino voted the highest official in the Philippines which is President and Vice President - Quezon was instructed to create a body composed of men who are able or eligible when it comes to legislation to draft the 1935 constitution ○ These men started to work on July 10, 1934 and after, they signed it and sent it to US Congress to be reviewed - The Filipino ratified it through plebiscite (a form of election where the issues are answerable by yes or no) - President: Manuel L. Quezon, Vice President: Sergio Osmena - November 15, 1935, 2 months after voting the 1935 Constitution came into full force and effect - What is going on when 1935 Philippine constitution created? ○ Filipino are now Independent ▪ Article XVII: The Commonwealth & the Republic ○ Philippines now have the National Territory ▪ Article I: The National Territory ▪ Gives us an idea of the extent of country's coverage (includes terrestrial, land, areal, maritime domain, water, exclusive economic zone) ○ Filipinos are now assigned for the branches of the Government ▪ Executive, Legislative, & Judicial Department ○ There are a lot of changes ▪ Article V: Suffrage - right to vote for women to participate in election ▪ Article III: Bill of Rights - enumerate different rights of individuals ▪ Article XIII: General Provision - includes amendments and changes that will takes place under the constitution, reserve portion of the article - Preamble ○ The Filipino people, imploring the aid of Divine Providence, in order to establish a government that shall embody their ideals, conserve and develop the patrimony of the nation, promote the general welfare, and secure themselves and their posterity the blessings of independence under a regime of justice, liberty, and democracy, do ordain and promulgate this constitution. ▪ The 1935 Constitution Preamble is not an integral part of constitution, however, since most constitution around the world has preamble, they have to include the preamble and serve as prologue of the constitution ▪ Written in third POV, obviously it was not written voluntarily or upon the prevail RIPH Page 1  ▪ Written in third POV, obviously it was not written voluntarily or upon the prevail of the Filipino - 1935 Constitution of the Philippines ○ Also known as 1935 Commonwealth Constitution ○ An American-inspired constitution ○ A 10-year transitional period of independence from 1935 to 1945 in preparation for the independence of the Philippines from the US - 4-year term of President and 1 reelection - Age requirement for President 40 yrs old 1973 Constitutional Convention - While in the process of drafting a new Constitution, President Ferdinand Marcos declared Martial Law on September 21, 1972 - Ratified on January 17, 1973 in accordance with Presidential Proclamation No. 1102 issued by President Ferdinand E. Marcos - 1965-1969 run and won the presidency - 1969 run reelection and won for 2nd term, supposedly until 1973 - 1971 decided to amend the 1935 constitution because they felt it was not appropriate anymore for the Filipinos, and Marcos created a new constitutional body called '1971 Constitutional Convention'. ○ It is composed of more than 100 members with the first chairman Carlos P. Garcia but he unfortunately died in the middle of preparation of constitution ○ The constitution was then assumed by former chairman Diosdado Macapagal who led the drafting of the new constitution ○ But because of the chaos, Marcos declared martial law and ended the constitution abruptly by the end of 1972 - Ratification is the process of accepting of the new constitution - The constitution was amended in 1976, 1980, and in 1981 - Significant details in the 1973 Constitution ○ The 1973 Constitution composed of Preamble and 17 Article, it provides for the shift from presidential to parliamentary system of government, where the executive authority of the state vested with the Prime minister (Cesar Perata) ▪ Parliamentary system is adopted in monarchy state ○ The 1973 Constitution is declared ratified, which provides the incumbent president the right to continue exercising his powers under the 1935 constitution and the powers vested in the president (superior) and the Prime Minister under the new constitution ○ Prime minister - elected from among the members of the National Assembly and serves as the head of government and commander-in-chief of the Philippine Armed Forces ○ President - elected from among the members of the National Assembly and serves as the symbolic head of state with its six-year term with 1 reelection ○ Assembly man will be representing every district, they will vote who will be the prime minister and president ○ The term of Prime minister is indefinite, he will be a prime minister as long as the member of national assembly allows him - Preamble ○ We, the sovereign Filipino people, imploring the aid of Divine Providence, in order to establish a Government that shall embody our ideals, promote the general welfare, conserve and develop the patrimony of our Nation, and secure to ourselves and our posterity the blessings of democracy under regime of justice, peace, liberty, and equality, do ordain and promulgate this Constitution. ▪ POV was different from 1935, it is 1st POV ▪ Sovereignty was added which is very important because it means we are free - Age requirement for President 50 yrs old 1987 Constitutional Commission - Background ○ After the people power revolution, Aquino 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 RIPH Page 2  ○ 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 ▪ This is to outlaw the 1973 constitution, and she will use any constitution temporarily while waiting for the draft of 1987 constitution which was headed by former justice Cecilia Muñoz Palma ○ The Freedom Constitution provided for an orderly transfer of power while a Constitutional Commission was drafting a permanent constitution ○ Its final draft of the current 1987 Constitution was completed by the Constitutional Commission on October 12, 1986, and ratified by a nationwide plebiscite on February 2, 1987 - Significant details in 1987 Constitution ○ 1987 Constitution specifies the right of the people to choose their leaders or suffrage through election and provided for means in identifying who are qualified to elect and be elected to office ▪ They put qualification: □ The electorate must be 18 yrs old and above □ Must be a resident of a place where you want to cast your vote at least 6 months □ Age requirement for President is 40 yrs old □ For Presidency, it must be at least 10 years residency of the Philippines □ Educational requirement: must be able to read and write ○ The 1987Constitution established a representative democracy with power divided among three separate and independent branches of government: ▪ The Executive □ The president can no longer interfere in the affairs of legislative ▪ A Bicameral Legislature □ Lower house □ Upper house ▪ The Judiciary □ They have to be justices and lawyers ○ The Constitution cripples presidential power to declare martial law, proposed the creation of autonomous regions in the Cordilleras and Muslim Mindanao, and restored the presidential form of government and the bicameral Congress ▪ They lessen the power/authority of president to declare martial law ▪ If necessary to declare martial law, he had to report to the congress within 24 hours with the reasons of declaring martial law, and martial law shall be only effective for 30 days ○ Through the constitution, three independent Constitutional Commissions, namely the Civil Service Commission, Commission on Election, and Commission on Audit, were created ▪ Civil Service Commission □ An independent agency of the government responsible for monitoring the employees of the government □ Must pass the eligibility exam to work on a government ▪ Commission on Election □ Agency of government responsible for monitoring the qualification for electorate and the candidates and to monitor the result of the election ▪ Commission on Audit □ Responsible for monitoring the expenditures of the government's agency to make sure that every single centavo of the budget given to the different offices of the government are well accounted - Preamble ○ We, the sovereign Filipino people, imploring the aid of Almighty God, in order to build a just and humane society and establish a Government that shall embody our ideals and aspirations, promote the common good, conserve and develop our patrimony, and secure to ourselves and our posterity the blessings of independence and democracy RIPH Page 3  secure to ourselves and our posterity the blessings of independence and democracy under the rule of law and a regime of truth, justice, freedom, love, equality, and peace, do ordain and promulgate this Constitution. ▪ An improvision of 1973 Constitution ▪ Divine Providence was change to Almighty God because they believe that it is direct and personal to use, as we belong to a Christian country, we believe in existence of the Lord ▪ Aspiration was added to aspire the people to help/support the government in realizing and in enriching the government ▪ General welfare was changed to common good, because the translation to Tagalog of general welfare is 'sa ikabubuti sa higit ng nakakarami' which means the programs of the government will be for the majority of people and there will be minority which will be left out □ The translation to tagalog of common good is 'sa ikabubuti ng lahat' which means it applies to all and now one is exempted, all will be given opportunity which is due to every member of the society ▪ Under the rule of law was added which implies the law applies to all □ No one is above or below the law ▪ A regime of truth was added because the government should be transparent AGRARIAN REFORM - Broader improvement, not only on land ownership, but also in agrarian system & processes as a whole - It is a broader improvement on the land reform because it includes the whole system that is there are additional program included by the technical change not only in terms of that ownership but also technical assistance from the government and even loan Reform - Change a process or an act to achieve improvement - An improvement in agricultural sector in which the only goal is to improve the relationship of leaders and landowners ○ The famers will become the owners of the land that they are cultivating Land Reform - Improve the relationship between the tillers and land owner Aspects of Agrarian Reform - Economic ○ Agricultural development is prior to industrial development and progress ○ The program was included because the government needs to improve the progress in terms of di ko siya maintidihan ○ For farmers to have better harvest - Socio-cultural ○ Leads to self-reliance, self-esteem, dignity, and improve quality of life ○ If your harvest is then your social relationship with other people will be enhanced - Religious RIPH Page 4  - Religious ○ Solidly grounded in both the Old and New Testaments and Social Teachings ○ Genesis 1:27-30 ○ Matthew 25:31-46 ○ Matthew 5:48 ○ Matthew 19:21 ○ Vatican II Decree ▪ stresses and reaffirms the biblical teachings the right to having a share of earthly goods sufficient for oneself and one’s family belongs to everyone. - Moral ○ Sees the need for a just distribution of agricultural lands to landless farmers - Legal ○ Based on constitutional mandates ▪ Article II Sec 10 promote social justice in all phases of national development ▪ Art II Sec 21 promote comprehensive rural development and agrarian reform ▪ Art XII Sec 1 promote industrialization and full employment based on sound agricultural development and agrarian reform ▪ Art XIII Sec 2 afford full protection to labor and promote equal work opportunities ▪ Art XIII Sec 4-10 undertake an agrarian reform program as well as housings programs for homeless citizens ▪ Art XIII Sec 1 regulate the acquisition, ownership, use, and disposition of property and its increments - Political ○ Agrarian reform is a top priority of the government and of almost every Philippine president ○ Measures the extent of willingness of the national leadership to implement the law Pre-Colonial Era - Political system is feudal ○ The land is for everyone to enjoy - Led by warlord - Social Structure ○ Datus or Rajah/Maharllika ▪ They own the land in the community ○ Timawa ▪ Middle class called 'Sir', they help the datu in defending their territory unconditional on the privilege or the right given to them which is to own and cultivate their land ▪ They have the share in the communal land ▪ But they do not directly cultivate the land because they have slaves ▪ They own 50% of the harvest, the other 50% is given to the maharlika as a tax ○ Alipin ▪ Cultivate the land but they do not receive anything from their masters expect from foods ○ Freeborn ▪ Doesn't pay tribute but they follow datu to war ▪ They are timawa ▪ Rice is very important because it can be use as medium of exchange - Barangay ○ Consists of 30-100 families - Kaingin system ○ Land cultivate and burn method - Early Laws ○ Maragtas Code ▪ Written by Datu Sumakwel about 1250 AD ▪ The Maragtas Code seems to be the only recorded transaction of land sale during this time. ▪ Maragtas Code – land sale – the selling of the Panay Island to the ten Bornean RIPH Page 5  ▪ Maragtas Code – land sale – the selling of the Panay Island to the ten Bornean datus in exchange for a golden salakot and a long gold necklace. ○ Kalantiaw Code ▪ Written by Datu Kalantiaw in 1433 Ad ○ Code of Luwaran ▪ Was one of the oldest laws of the Muslim society, there was no record how this lease arrangement was practiced Spanish Era (1521-1896) - Encomiendas ○ It is reward given by the king to the Spanish settlers especially to the friars for every good deed that they can give or do to the king and rewarded with 16 hectares of land ○ Supposedly, the goal of encomienda is to promote and to protect the welfare of the natives, but encomenderos they have different interpretation in which the land was given to them and the previous owners of the land became their tenants or slaves - Encomenderos ○ 1st group of hacienderos - Pueblo ○ Native rural communities were organized ○ Each Christianized native family is given 4-5 hectares of land to cultivate not as their own but rather just to work on the land as a tenant to the encomenderos - Bandala System ○ The farmers are forced to sell their produce to the government ○ The government would buy the harvests of the farmer but would only give them promissory notes ○ The Filipino are called indolent because they are exploited by Spaniards - Encomienda System ○ Provided for the benefits of the natives - Classes of Estate Proprietors ○ Ecclesiastical encomienda ▪ The beneficiaries of the program are the friars ○ Private encomienda ▪ Soldiers ○ Royal encomienda ▪ King and Queen ○ - Inquilinos ○ Dominican friars who leased the lands to mestizos and natives - Royal Decree 1880 and 1894 ○ Urging landholders to secure land titles ○ This is a decree issued by the king which mandated all landowners to register their lands in order to secure titles ○ The decree was reissued again in 1894 - Mortgage Law 1893 (Ley Hipotecaria) ○ Provides the systematic registration of titles and deeds ○ A law on registration of properties rather than mortgage law - Maura Law 1894 ○ States that farmers and landholders were given 1 year to register their agricultural lands to avoid declaration of it as a state property ○ Fail to register within 1 year, their land will be confiscated by the government and it will be public property RIPH Page 6  be public property - Samboangan ○ System of giving lands to the people during Spanish period - Cacique Class ○ It secures more land titles ○ It is ruling class and this are the mestizos classes who are given the right to collect taxes from the natives ○ But instead of collecting taxes in cash, they collected taxes in product ○ During Aguinaldo's administration, he threatened all large landholders that they will confiscate their land - Cabeza de Barangay ○ Replaced datu in ruling the community American Regime (1898-1935) - Philippine Bill of 1902 ○ Disposition of public lands ○ The equal rights given to vote the American and Filipinos ○ The government says the ceiling on the hectarage that the individuals incorporation may acquire ○ Private individuals are only allow to purchase until 16 hectares and for corporate lands are allow to purchase until 1024 hectares - Land Registration Act of 1902 ○ Provided for a comprehensive registration of land titles under the Torrens System - Public Land Act of 1903 ○ Introduced the homestead system in the Philippines ○ Homestead was implemented by the government to assure that they will assist the public to secure titles to the land if they can prove that they have been residing and cultivating the land they were living in since August 30, 1898, but maximum only to 16 hectares per family - Friar Land Act or ACT 1120 ○ Was passed by the Americans because the land of friars was abandoned ○ The government can't do anything because it is a titled property, so they decided to contact to negotiate with the Pope of the Catholic church and purchase 32 friars estate ○ This friar lands is subdivided into smaller areas and awarded to qualify Filipino families but not for free ○ They have to pay the land in 25 years with 8% of interest per annum - Rice Share Tenancy Act of 1933 or ACT 4054 ○ Part of Quezon administration ○ Farmers and landlords will have and equal share of the harvest ○ 50-50 sharing arrangement ○ They also control the interest rate that landlord can impose upon the tenants of not more than 10% per agricultural year - Sugar cane Tenancy Contract Act of 1933 or ACT 4113 ○ Similar to Act 4054, but it extended to sugarcane land Commonwealth Period (1935-1942) - President Manuel L. Quezon ○ 1935 Constitution ▪ Promotion of social justice ○ CA 178 ▪ Amended Rice Tenancy Act (RA 4054) 50-50 sharing arrangements ○ CA 461 RIPH Page 7  ○ ▪ Tenancy Division in the DOJ ▪ Stated the tenant cannot be ejected by the landholdings without the approval of the tenancy division of DOJ ○ CA 441 ▪ National Land Settlement Administration NLSA ▪ Quezon and his group decided to redistribute lands to the landless farmers The Philippine Under the Japanese Puppet - Mickey Mouse Money - the currency used during the Japanese era - Malnutrition was rampant - Kangkong became a common food to fight hunger Third Republic - President Manuel Roxas (1946-1948) ○ RA 34 - 70-30 sharing arrangements ▪ 70% of the harvest will go to whoever will shoulder the expenses in the farming ▪ 30% will go to the farmers ○ RA 55 - ejectments of tenants - President Elpidio Quirino (1948-1953) ○ EO 355 - replaced NLSA with LADESCO (Land Settlement Development Corporation) ▪ They wanted to fast track the distribution of lands for qualified landless farmers and landless residents (poor families/squatters) - President Ramon Magsaysay (1953-1957) ○ RA 1166 - created the National Resettlement and Rehabilitation Administration (NARRA) ▪ Aim to provide lands to the returning rebels ○ RA 1199 - Agricultural Tenancy Act - it institutionalized share tenancy and leasehold system ▪ Share tenancy - farmers own 30% and landlords own 70%, but the landlord must provide all the needs in the farm ▪ Leasehold system - farmers own 70% but must provide all the expenses, and the landlord own 30% for lease ○ RA 1400 - Land Reform Act - distribution and acquisition of lands ▪ The retention limit was 70 hectares and the rest will be acquired by the government ○ RA 821 - Agricultural Credit Cooperative Financing Administration ▪ Loan for farmers ○ RA 1266 - it expropriated Hacienda del Rosario - President Carlos P. Garcia (1957-1961) ○ There were no legislation passed in his term but just continued to implement the land reform programs of President Magsaysay - President Diosdado Macapagal (1961-1965) ○ RA 3844 - Agricultural Land Reform Code ▪ It abolished share tenancy and institutionalized pre-emption and redemption ▪ Pre-emption - the right to purchase the landholdings from the landowner (installment) ▪ Redemption - the right to re-purchase the landholdings from the buyer (installment at lower cost) ▪ Father of Agrarian Reform - President Ferdinand E. Marcos (1965-1986) ○ RA 6389 ▪ Created the Department of Agrarian Reform (DAR) ▪ A government agency assigned for the implementation of land reform program ○ RA 6390 ▪ Agrarian Reform Special Fund ○ PD 2 ▪ After declaring martial law on September 21, 1972, placed the whole country under land reform program ○ PD 27 ▪ Restricts to rice and corn, also known as Tenants Emancipation Act RIPH Page 8  ▪ Restricts to rice and corn, also known as Tenants Emancipation Act ○ - President Corazon Aquino (1986-1992) ○ 1987 Constitution ▪ Promotes comprehensive rural development ○ Proclamation 131 ▪ Comprehensive Agrarian Reform Program (CARP) ○ EO 129A ▪ Expanded the purpose DAR ○ EO 228 ▪ Full ownership was awarded to the beneficiaries of PD 27 ○ EO 229 ▪ Mechanisms in the implementation of CARP ○ RA 6657 ▪ Comprehensive Agrarian Reform Law (CARL) ○ EO 405 ▪ Vested in the LPB for land valuation ○ EO 406 ▪ Institutionalized the 24 Strategic Operating Provinces (SOP) ○ EO 407 ▪ Turn-over to DAR all lands suitable for agriculture ○ Comparison of PD 26 and RA 6675 Categories PD 27 "Tenants Emancipation RA 6675 "CARL" Act" Coverage Agricultural lands devoted to rice All public and private agricultural and corn lands Beneficiaries Bonafide Tenant Farmers All Farmers with 3 hectares whether 3 hectares if irrigated it is irrigated or non-irrigated 5 hectares if non-irrigated Retention Limits 7 hectares 5 hectares - adult 3 hectares - children at least 15 years old RIPH Page 9  old Mode of Payment 15 years @ 6% interest per 30 years @ 6% interest per annum annum Bank will pay the landlord in 10 years installment Date of October 21, 1972 June 15, 1986 Implementation June 10, 1988 - President Fidel V. Ramos (1992-1998) ○ Provided additional 50Billion for CARP ○ RA 8582 extended CARP implementation for 10 years ○ RA 7905 strengthen the implementation of CARP ○ EO 363 limits the type of lands under specific agricultural lands. ○ RA 7881 exemption of fish and prawn ponds. ○ Its law effectively plugged the legal loopholes in land use conversion - President Joseph E. Estrada (1998-2001) ○ Launched the Magkabalikat para sa Kaunlarang Agraryo or MAGSASAKA ○ Very popular during the presidential election ○ Mapped out big plans for the agrarian reform ○ EO 151 initiated the creation of Farmer’s Trust ○ Endorsed to congress 7 bills that would help in the implementation of the program. ○ Amending of the Agri-Agra Law - President Gloria Macapagal-Arroyo (2001-2010) ○ 14th President of the Philippines ○ Fast track land acquisition and distribution ○ Promised to place properties under CARP coverage ○ Legitimacy of presidency was questioned and challenged by some quarters. ○ Revitalized the DAR bureaucracy ○ RA 9700 Comprehensive Agrarian Reform Program Extension and Reforms (CARPER) - President Benigno Simeon C. Aquino III (2010-2016) ○ 15th President of the Philippines ○ He would end the CARP, the centerpiece program of the administration of his mother. ○ Agrarian Reform Community Connectivity and Economic Support Services (ARCCESS) – a project was created to contribute to the overall goal of rural poverty reduction. ○ Fresh Funding for Small Farmers and Fisherfolk Credit – under the P-noy administration, 1 billion was appropriated ○ Easier Access to Formal Financing Assistance for Small Farmers and Fisherfolk – making small loans for production and alternative livelihood more accessible to small farm and fishing households. ○ Increased Access to Formal Financing for Small Farmers and Fisherfolk – It is a 2 billion amount of loans released for the year to small farmers and fisherfolk. ○ Introduction of a Calamity Assistance Financing Program for Small Farmers and Fisherfolk Borrowers - It allows lenders to give affected farmer and fisherfolk borrowers a moratorium on their loan payments. - President Rodrigo Roa Duterte (2016-2022 ○ 16th President of the Philippines. ○ He pursue an “aggressive” land reform program that would help alleviate the life of poor Filipino farmers by prioritizing the provision of support services alongside land distribution. ○ He directed the DAR to launch the 2nd phase of agrarian reform where landless farmers would be awarded with undistributed lands under the CARP. ○ He plans to place almost all public lands, including military reserves, under agrarian reform. ○ He also placed 400 hectares of agricultural lands in Boracay under CARP. ○ The Department also pursues an “Oplan Zero Backlog” in the resolution to fast track the implementation of CARP. Computation RIPH Page 10 Computation ACHIEVEMENTS/CONTRIBUTION OF PRESIDENTS OF THE PHILIPPINES The Early Republic - Manuel Roxas ○ Born on January 1, 1892 ○ Died on April 15, 1948 due to heart failure ○ Political Leader and First President of the Republic of the Philippines ○ He briefly served as the 3rd and last President of the Commonwealth of the Philippines from May 28, 1946 to July 4, 1946 ○ Accomplishments of Manuel Roxas Administration ▪ Manuel Roxas adopted a pro-American and anti-communist foreign policy ▪ Two Parties: Nationalista Party; Liberal Party ▪ General Amnesty: Guerillas and people who served in key positions during the Japanese occupation may be reinstated in the government. ○ Agreements and Treaties ▪ He concluded in his two year: ▪ July 4, 1946 - Treaty of General Relations with the United States ▪ September 11, 1946 – War Surplus Property Agreement ▪ March 11, 1947 – Parity Amendment ▪ March 14, 1947 – Military Agreement ▪ March 21, 1947 – Military Assistance Agreement ○ Parity Amendment ▪ Granted to the American citizens equal rights with the Filipinos in developing and exploiting the natural resources and public utilities ○ Bell Trade Act ▪ Preferential tariffs on US products imported into the Philippines; ▪ A fixed exchange rate between the Philippine peso and the United States dollar; ▪ No restrictions on currency transfers from the Philippines to the United States; ▪ “Parity rights” - Elpidio Quirino ○ Sixth President ○ Second President of the 3rd Republic ○ April 17, 1948 to November 10, 1953 ○ Political Leader ○ Achievements of Elpidio Quirino ▪ He conducted his “fireside chats” which he gave weekly telling his audience the activities of his administration; ▪ He granted the Presidents’ Action Committee on Social Amelioration (PACSA) to help the needy; ▪ He established rural banks to facilitate credit in rural areas. ▪ During his term, the armed communists led an uprising which at one time threatened the existence of the Republic. ▪ In 1953 elections, Quirino war defeated by the former Secretary of National Defense Ramon Magsaysay. - Ramon Magsaysay ○ Seventh President ○ Third President of the 3rd Republic ○ December 30, 1953 to March 1957 ○ Accomplishments of Ramon Magsaysay administration ▪ Best known for successfully defeating the communist led by Hukbo ng Bayan Laban sa mga Hapon (HUKBALAP) Movement. ▪ Champion of democracy, and Freedom fighter. ▪ Idol of the masses ▪ He brought the government closer to the people; ▪ He improved the barrios; ▪ He promoted nationalism by popularizing the wearing of barong tagalog and RIPH Page 11  ▪ He promoted nationalism by popularizing the wearing of barong tagalog and propagating the national language; ▪ He held the “Manila International Conference of 1954” which resulted in the organization of Southeast Asia Treaty Organization (SEATO) in September 8, 1954. ▪ He signed the Reparation Agreement with Japan on May 9, 1956; ▪ President Magsaysay’s term was to have ended December 1957, but he died on March of the same year when his plane crashed at Mount Manunggal in Cebu. - Carlos P. Garcia ○ Fourth President of the 3rd Republic of the Philippines ○ March 18, 1957 to December 30, 1961 ○ Accomplishments of Carlos P. Garcia administration ▪ Famous for his austerity program and policy. ▪ He maintained the strong tradition ties with the United States and sought closer with non-communist Asian countries. ▪ He was among the top 10 in the bar exam. ▪ Rather than practice law right away, he first served the country by being a teacher for two years at Bohol Provincial High School. ▪ He became famous for his poetry in Bohol, where he earned the nickname “Prince of Visayan Poets” and Bard from Bohol”. ▪ On March 18, 1957 took his oath of office to serve the unexpired term of President Magsaysay. ▪ In the presidential election of November 12, 1957, he ran for presidency and won under the Nacionalista Party, but unfortunately his running mate, Jose P. Laurel Jr. was defeated by Congressman Diosdado Macapagal. ○ Other achievements ▪ Strengthened democracy in the country. ▪ Adopted the “Filipino First Policy” which encouraged Filipino businessmen to engage in foreign trade and domestic; ▪ Revival of the Filipino culture by sponsoring the Annual Republic Cultural Heritage Awards to Filipino writers, scientist, and artists. ▪ Encourage world tours of Bayanihan Dance troops and other folk dance groups; ▪ Created the Jose Rizal Centennial Commission which took charge of the preparation for a dignified celebration of the first centenary of the “National Hero of the Philippines, Jose Rizal” on June 19, 1971. - Diosdado Macapagal ○ Fifth President of the 3rd Republic of the Philippines ○ December 30, 1961 to December 30, 1965 ○ Poet, politician, lawyer, diplomat, statesman, and an economist. ○ Born to poverty but rose due to diligence and brilliance. ○ Best known as the “Champion of the Common Man”. ○ Achievement of Diosdado Macapagal Administration ▪ Used the National Language in diplomatic credentials, passports, stamps, and traffic signs; ▪ He gave Typhoon in Filipino names - Ferdinand E. Marcos ○ He was elected to the presidency on November 1965 ○ 1969, the first elected president in the Philippine to with re-election. ○ September 1972, Marcos declared Martial Law, claiming that it was the last defense against the rising disorder caused by increasingly violent student demonstrations alleged by CPP-NPA and MNLF. ○ 1973, he proclaimed the ratification of a new constitution based on the parliamentary system, with himself as both president and prime minister. ○ He embarked on a number of socio-economic development program aimed at improving the national economic and raising the living standards of the people ○ He launched a massive infrastructure program that had many roads, bridges, irrigation systems, schools, houses, and other public works built or improved; ○ He pressed Congress to enact new tax and other revenue laws; He invited the seven free world countries: United States, New Zealand, South Korea, RIPH Page 12  ○ He invited the seven free world countries: United States, New Zealand, South Korea, Thailand, South Vietnam to held a summit conference in Manila from October 24-25, 1966 to discuss how to stem the surging tides of communism in Southeast Asia. ○ The Downfall of Marcos ▪ The assassination of Benigno Aquino as he returned to Manila in August 1983 was generally thought to have been the work of the military and it became the focal point of a renewed and more heavily supported opposition to Marcos’s rule. ▪ By 1985, Marcos under mounting pressure both inside and out of the Philippines, called a snap presidential election for February 1986. ▪ Corazon C. Aquino, Benigno’s widow became the candidate of a coalition of opposition parties, Marcos was declared the official winner but strong public outcry over the election results, Aquino assumed the presidency. ▪ Aquino has a great personal popularity and widespread international. After that, she abolished the constitution of 1973 and began ruling by decree - Maria Corazon Sumulong Cojuangco-Aquino ○ Born on January 25, 1933 ○ Died on August 1, 2009 ○ 11th President of the Philippines (1986 to 1992) - Fidel Valdez Ramos ○ Born on March 18, 1928 ○ 12th President of the Philippines (1992 to 1998) ○ Fidel Ramos received less than 24% of the overall vote ○ Ramos was a former army chief of staff and defense minister under Aquino ○ He was unpopular in some quarters because he had headed the agency charged with enforcing martial law under Marcos before turning against Marcos to give crucial support to Aquino in 1986. ○ Achievements of Fidel Ramos administration ▪ Ramos administration remedied the energy crisis and proceeded to create a hospitable environment for economic recovery. ▪ The Asian financial crisis that swept the region in 1997, the Philippine economy was stable enough to escape serious damage. ▪ Ramos’s foreign policy also earned positive diplomatic gains for the country abroad. - Jose Marcela Ejercito ○ Born on April 19, 1937 ○ 13th President of the Philippines (1998-2001) ○ He is a former movie star ○ Mayor of a small town in Metro Manila ○ Senator and Vice President of Ramos. ○ Estrada was impeached in November 2000, charged with bribery, graft and corruption, betrayal of the public trust and culpable violation of the constitution. - Maria Gloria Macaraeg Macapagal-Arroyo ○ Born on April 15, 1947 ○ 14th President of the Philippines (2001-2010) ○ She is the vice president of Estrada ○ A daughter of Diosdado Macapagal with doctorate in Economics. ○ She was faced with the challenges of leading a democracy, stimulating the economy to grow faster than the population ○ In early December, Arroyo broke with the clan and declared martial law in a portion of Mindanao. - Rodrigo Roa Duterte ○ Bloody war on drugs ○ Tax reform law ○ Bangsamoro autonomous region ○ Universal health care ○ Free college education Cutting red tape RIPH Page 13  ○ Cutting red tape ○ Aggressive infrastructure plan ○ Environmental policies FUNDAMENTAL OF TAXATION - A matter of survival for the government Tax Law - Is a body of rules passed by the legislature by virtue of which the government acquires a claim or property as a matter of legal duty or obligation by operation of law. Taxation - The power of the sovereign to impose burden or charges upon persons, property or property rights for the use and support of government in order to enable it to discharge its function - A process Inherent Power of the Government - Police Power ○ Authority of the government to regulate the activities of an individual even in the absence of law for the benefit and protection of public welfare - Eminent Domain ○ Authority of the government to expropriate private property for public use upon payment of a Just compensation - Taxation ○ Authority of the government to improve taxes, charges and fees from its taxpayers under its sovereignty and/or territorial jurisdiction, to support its necessary expenses. Nature of Taxation Power - The power of taxation is both inherent and legislative in character because it has been reserved by the state for it to exercise - Inherent ○ The government possesses it without being conferred by the people. ○ For the sustenance of government ○ Inborn, the moment that the government become democratic state, it has already the power to impose taxes - Legislative ○ Because only the legislature can make tax laws. ○ It is an exercise of the high act of the sovereignty to be performed only by the legislature upon consideration of the policy, necessity and public welfare. ○ Legislative are the congress people Purpose of Taxation - The primary purpose of taxation is to raise revenues for public needs so that the people may be enabled to live in a civilized society. - It may be increased in order to stabilize prices and stimulate greater production; taxes on imports may be increased to favor domestic production; or decrease to encourage foreign trade; - It can also mobilize capital to be poured into capital deficient fields of business. - Thus, taxation is an instrument of fiscal policy, and fiscal policy influences the direction and structure of money supply, prices and of the national economy. Basis of Taxation - The power of taxation originated from the theory that the existence of a government is a necessity. - No government, whether democratic or despotic, can exist without resources to finance its operations. - A true tax is an exaction for revenue that is or the support of the government. Inherent Limitations of the Power of Taxation - Limitation of public purpose ○ A tax is for public purposes where it is for the support of the government, or any of the recognized objects of the government, or where it will directly promote the welfare of the community in equal measure - Limitation of territorial jurisdiction The general rule is that sovereignty of a state extends only as far as its territorial RIPH Page 14  ○ The general rule is that sovereignty of a state extends only as far as its territorial jurisdiction. ○ It follows that its taxing power does not extend beyond its territorial limits, but within its limit, it may tax persons, property, income or business - Limitation of double taxation ○ Double taxation may be understood as direct duplicate taxation which means taxing twice by the same public authority for the same purpose during the taxing period of some of the property in the territory in which the tax is paid without taking all of them a second time. - Limitation of non-delegation of taxing power ○ The constitution provides that sovereignty resides in the people and all government authority emanates from them. ○ Under a republican form of government, the people created a legislative department for the exercise of their legislative power in the manner in which those rules shall be given effect. ○ The power cannot be delegated to the President and to local government. ○ However, it may be delegated to the municipal corporations which are the instrumentalities of the state for the better administration of the government in matters of local concerns - Limitation of exemption of government agency or instrumentality ○ The general rule is that agencies and instrumentalities of the government are exempted from taxation. ○ So, properties owned by the Philippine government, any province, city, municipality, or municipal districts are exempted from taxation. ○ However, government entities performing profit-making activities are not exempted from taxation. Basic Principles of Taxation - Fiscal adequacy ○ Emphasizes the source of revenue as a whole must be sufficient to meet the expanding governmental expenses regardless of business conditions, export taxes, trade balances, and problems of economic adjustments - Equality or theoretical ○ Justice refers to the use of revenues which must be believed based on the taxpayer’s ability to pay. - Administrative feasibility ○ Means that the tax system must be clear to the taxpayers, can be enforced and is convenient and not burdensome or discouraging to a business activity Tax - A tax may be defined as a forced and involuntary burden assessed in accordance with some reasonable rule of appointment by the authority of a sovereign government. - Assessed to persons or properties within its jurisdiction, to provide public revenues for the support of the government. - It proceeds upon the theory that the existence of the government is a necessity, that it cannot continue to operate without the means to pay for its expenses, and for those means has the right to compel all citizens and properties within its limit to contribute. Essential Characteristics of Taxes - It is an enforced contribution - It is exacted pursuant to legislative authority - It is contribution in money - It is levied upon person, property and property rights - It is for the purpose of raising revenue - It must be for public purpose - It must be proportionate in character Classification of taxes - According to Purpose ○ Fiscal Taxes ▪ Designed to raise revenues for governmental needs. ▪ Ex. Percentage tax on locally manufactured commodities RIPH Page 15  ▪ Ex. Percentage tax on locally manufactured commodities ○ Regulatory Taxes ▪ Designed to achieve some social and economic goals irrespective of whether revenue is actually raised or not. ▪ Ex. Protective tariff or custom duties, tax in importer goods to protect local products from foreign competition - According to Object ○ Personal, Captivation or Poll Tax ▪ Imposed on individuals within the jurisdiction of the taxing power, without regard to the amount of their property or occupation in which they are engaged. ▪ Poll tax is cedula tax, personal tax, income tax ○ Property Taxes ▪ Computed upon the valuation of property and assessed at the owner’s domicile, although privileges may be included in the valuations ○ Excise Tax ▪ Imposed directly by the legislature and the sum is measured by the amount of business done or the extent to which the privilege has been enjoyed or exercised - According to Subject ○ Direct Tax ▪ When the person on whom the tax is imposed absorbs the tax or bears it ▪ Ex. Income tax ○ Indirect Tax ▪ Charge paid by a person other than the one on whom it is legally imposed ▪ Ex. Value-added tax - According to determination of amount ○ Specific Tax ▪ Fixed amount by the hear or member, or by some standards of weight and measurement, and requires no assessment other than a listing or classification of the subjects to be taxed ○ Ad Valorem Tax ▪ Fixed proportion, of the value of the property with respect to which the taxes are assessed, and require the intervention of assessors to appraise the value of such property before the amount due from each taxpayer can be determined ▪ Ex. Land property - According to authority imposing the tax ○ National taxes ▪ Levied and collected by the national government. ▪ Ex. Income tax , value added tax ○ Municipal Tax ▪ Levied and collected by the municipal government ▪ Ex. Real state tax, inheritance tax - According to rate ○ Proportional Tax ▪ Based on a fixed percentage regardless of the amount of income, property or other bases to be taxed, a single rate being applied to different objects with different values. ○ Progressive Tax ▪ The tax rate increases as the tax base increases. ○ Regressive Tax ▪ The effective rate decreases as the base increases. Forms of Escape from Taxation - Shifting ○ Transfer of the burden of a tax by the original payer on the one on whom the tax was assessed or imposed to another or someone else. - Capitalization ○ Special form of backward shifting. ○ It occurs when the good is durable good, the whole series of future taxes is to be shifted backward at the time of purchase, and the future taxes must be capitalized and RIPH Page 16  backward at the time of purchase, and the future taxes must be capitalized and deducted in a lump sum from the price offered. - Transformation ○ This is effected through the process of production. ○ When the producer pays the taxes himself and recovers the additional expenses by improving his production thereby turning out units of his production at lower cost. - Evasion ○ Illegal effort to avoid payment of tax - Avoidance ○ Use of legally permissible means to reduce tax liability - Exemption ○ Grant of immunity to a particular person or corporation from a tax upon properties or exercise which they are obligated to pay Local Taxation - Since the power of taxation is an incidence of sovereignty that is absolutely necessary to maintain government and therefore inherent in the state, local government units (LGUs) such as provinces, municipalities, cities and barangays can exercise the power not only if conferred on them. - The constitutional provisions as to taxation of LGUs are ordinarily not self-executing because they require conferring the power to tax. - The local power of taxation is subject to such conditions and restrictions as may be prescribed, and only such purposes as may be expressed - Local tax may be valid only for the public purpose and yet invalid for private purposes. - Except when allowed by law, local funds shall be devoted exclusively to local purposes Local Laws - Major sources of revenue for the local government units (LGUs) are the taxes collected by virtue of Republic Act No. 7160 or the Local Government Code of 1991, and those sourced from the proceeds collected by virtue of a local ordinance. - Taxes imposed at the national level are collected by the Bureau of Internal Revenue (BIR), while those imposed at the local government level, which are the provincial, city, municipal and barangay, are collected by the local treasurer's office. Tax Reform Acceleration and Inclusion (TRAIN) - Train Law ○ Tax Reform for Acceleration and Inclusion Law (TRAIN TAX) ○ Officially designated as Republic Act 10963 ○ It is the initial package of the Comprehensive Tax Reform Program. ○ It was signed by President Rodrigo Duterte on December 19, 2017 and it took effect on January 1, 2018. - Tax reform objectives ○ Enhance progress in the tax system through the rationalization of the Philippine internal revenue system by promoting sustainable and inclusive growth. ○ Provide equitable relief to greater number of taxpayers and their families in order to improve levels of disposable income and increase economic activity. ○ Ensure the government will be able to provide the needs of those under its jurisdiction and care through the provision of better infrastructure, health, education, jobs and social protection to the people RIPH Page 17