Land Reform Handouts - SI Test PDF

**Land Reform** Full range of measures that may or should be taken to improve or remedy the defects in the relations among the tiller, landowners, employee and employer in the farm. Distribution of land regardless of crops or fruits produced to farmers and regular farm workers who are landless....

**Land Reform** Full range of measures that may or should be taken to improve or remedy the defects in the relations among the tiller, landowners, employee and employer in the farm. Distribution of land regardless of crops or fruits produced to farmers and regular farm workers who are landless. Solving the agrarian problem and thereby elevate the quality of life of the rural populace and make them active participants in the economic, social, and political affairs of their locality. **Agrarian Reform** Agrarian Reform means redistribution of lands, regardless of crops or fruits produced, to farmers and regular farmworkers who are landless, irrespective of tenurial arrangement, to include the totality of factors and support services designed to lift the economic status of the beneficiaries and all other arrangements alternative to the physical redistribution of lands, such as production or profit- sharing, labor administration, and the distribution of shares of stocks, which will allow beneficiaries to receive a just share of the fruits of the lands they work. **Encomienda System** Introduced in the Philippines in compliance with the decree issued by King Philip II in 1558; A subdivision of the Philippines to facilitate the pacification campaign; **Dept. of Agrarian Reform** Agrarian reform is essentially the rectification of the whole system of agriculture, which is an important backbone in the Philippine economy. Thus, in our attempt to understand the development of agrarian reform in the country, it is time to turn back our attention to our country's history, especially our colonial past where we can find the root of the agrarian woes the country has experienced up to this present time (Candelaria, 2018). Thus in this lesson we are to discuss the Agrarian Reform policies of our country**.** **Land Bank of the Philippines** PAYMENT FOR LAND AWARDED TO BENEFICIARIES Beneficiary will pay Land Bank of the Philippines its 30% annual amortization. reducing the amount for the first three payment at 5% value of the annual gross production land awarded remains under mortgage to LBP until fully paid **R.A. No. 6657** **Philippine Bill of 1902** **Maura Law** (Maura Law or Royal Decree of 1894) Granted landholders to secure legal title to their land or suffer its forfeiture. Filipino peasants, either because of ignorance of the processes of the law or the inability to comprehend the Spanish-written instructions, failed to respond immediately. At the close of the Spanish Period, Gen. Emilio Aguinaldo confiscated the friar lands and gave it to landless peasants. This declaration was contained in the Malolos Constitution: "all the lands, buildings, and other properties belonging to the religious corporations in these islands shall be understood to have been restored to the Filipino state." **Diosdado Macapagal** ** **Agricultural Land Reform Code of 1963 (RA 3844, August 8, 1963) It abolished share tenancy and lowered the retention limit to 75 hectares By 1972, the code had benefited only 4500 peasants at the cost of P57 million to the government **Ramon Magsaysay** **Manuel A. Roxas** But problems on land tenure persisted and in many areas became worse; A remedial measures enacted was (Republic Act No. 34 of 1946) Tenancy Act of 1946. Republic Act No. 55- it provided for a more effective safeguard against arbitrary ejection of t enants. **Elpidio Quirino** **Republic Act No. 6390** -Creation of the Department of Agrarian Reform (DAR) **Presidential Decree No. 27** Declared that the entire Philippines as land reform. Presidential Decree No. 27 - Emancipating farmers from the bondage of the soil **Ley Hipotecaria** The peasant mortgaged his land to loan money. If the peasant-borrower failed to repay the creditor, his land would be forfeited. To keep the mortgaged lands, high interest rates were imposed for the loan **Repartiamentos** **Benigno Ramos** Sakdalista (Benigno Ramos) - Sakdalista-was a peasant rebellion in Central Luzon that lasted for 2 days, May 2-3, 1935; **Luis Taruc** Took upon the cause of peasants against the landlords, who often collaborated with the Japanese to maintain their position led by peasant charismatic leader Luis Taruc **Malolos Constitution** -Written by Felipe Calderon y Roca and Felipe Buencamino; -September 4, 1898- appointed members of the **1935 Constitution** -Approval on May 5, 1934 of the Philippine -Commission calling for a CONCON to draft the constitution **Claro M. Recto** -Ju l y 3 0 , 1 9 3 4 - C o n v e n t i o n f o r m a l l y w a s inaugurated with Claro M. Recto as the President **1943 Constitution** THE 1943 PHILIPPINE CONSTITUTION ( 12 Articles) With the occupation of Manila, the Commander in Chief of the Japanese Forces proclaimed, on January 2, 1942, the military administration over the territory occupied by the army, and ordered that "all the laws now in force in the Commonwealth, as well as executive and judicial institutions shall continue to be effective for the time being as in the past". **Biak-na-Bato Constitution** 1.Isabelo Artacho and Felix Ferrer, November 1, 1897 -1897 Biac-na-Bato Constitution- 32 Articles -Nov. 1, 1897- Assembly; modifying the constitution Provisional De La Republica De Filipinas" Provision agreed: -Separation of the Phil. from the Spanish monarchy and their formation into an independent state with its own government. (Phil. Republic) -It also contained a Bill of Rights to safeguard the human rights of the people (Articles XXII to XXV). -decrees made by Aguinaldo. **Underwood-Simmons Tariff Act** In 1913, the Underwood-Simmon Tariff Act was passed, resulting to a reduction in the revenue of the government as export taxed levied on sugar, tobacco, and copra were lifted. a)New measures and legislation were introduced to make the taxation system appear more equitable; b)Income Tax rates were increased in 1936, adding a surtax rate on individual net incomes in excess of 10,000 pesos; c)I n c r e a s e d i n t h e I n c o m e Ta x r a t e s o f Corporation **Tydings-McDuffie Law** Tydings-McDuffie Law 1934 known as the Independence Act -- i t provides for the drafting and guidelines of a constitution for a 10-year "transitional period" g o v e r n m e n t b e f o r e g r a n t i n g o f independence. **Provisional (Freedom)** President Aquino issued Proclamation No. 3, March 25, 1986, announcing the promulgation of the Provisional \[Freedom\] Constitution, pending the drafting and ratification of a new Constitution. It adopted certain provisions of the 1973 Constitution, contained additional articles on the executive department, on government reorganization, and on existing laws. **Written** This is one which has been given specific definite format at a particular time, and usually a product of a specially constituted authority called a constitutional convention whose members are chosen by the people and ratified by a direct vote of the people. **Flexible/Elastic** constitution which can be changed by ordinary legislation \[Cruz, ibi **Rigid/Inelastic** constitution which can be amended only by a formal and usually difficult, and tedious process; regarded as a document of special sanctity which cannot be amended except by some special machinery more cumbrous than the ordinary legislative process. **Unwritten** This is one which is entirely the product of evolution, consisting largely of a mass of customs, traditions, usages, and judicial decisions and a smaller body of statutory enactment of a fundamental character, usually bearing different dates. **Brief** It must confine itself to basic principles to be implemented with legislative details more adjustable to change and easier to amend; **Definite** To prevent ambiguity in its provisions which could result in confusion and divisiveness among the people \[Cruz, ibid., pp. 5-6\] **Tax Reform for Acceleration and Inclusion Law** TRAIN will lower personal income tax (PIT) for all taxpayers except the richest. The personal income tax system of TRAIN will exempt some 83% of current taxpayers. -Known as the Tax Reform for Acceleration and Inclusion (TRAIN) law, the tax program overhauls the country\'s 20-year-old tax regime in a bid to make the tax system fairer and simpler. **Tax avoidance** use by a taxpayer of legally permissible means or methods in order to avoid or reduce tax liability. It is not punishable by law; Tax Avoidance is the exploitation by the taxpayer of legally permissible methods in order to avoid or reduce tax liability. This is also known as "tax minimization." Can be done through shifting: **Capital Gains Tax** Tax imposed on gains that may have been realized by a seller from the sale, exchange, or other disposition of capital assets located in the Philippines including pacto de retro sales (a sale with a condition for repurchase) and other forms of conditional sale. **Income Tax** Tax on all annual profits made from property ownership, profession, trades or offices. It is also a tax on a person's income, emoluments (salary), profits, etc. **Estate Tax** Tax on the right of the deceased person to transmit his/her estate to lawful heirs and beneficiaries at the time of death and on certain transfers which are made by law as equivalent to testamentary disposition. It is not a tax on property. It is a tax imposed on the privilege of transmitting property upon death of the owner. The estate tax is based on the laws in force at the time of death notwithstanding postponement of the actual possession or enjoyment of the estate by the beneficiary. **Excise Tax** This tax refers to any tax which does not fall within the classification of a poll tax or a property tax and embraces every form of burden not laid directly upon person property. Example: Value-added Tax **Benefit Principle** This principle holds that individuals should be taxed in proportion to the benefit they receive from the government and that taxes should be paid by those people who received the direct benefit of the government programs and projects out of taxes paid. **Ability-to-Pay Principle** This principle holds that taxes should relate with people's income or the ability to pay, that is, people with greater income or wealth can afford to pay more taxes should be taxed at a higher rate than with less wealth. **Equal Distribution Principle** This principle holds that income, wealth, and transaction should be taxed at a fixed percentage, that is, people who earn more and buy more should pay more taxes, but will not pay a higher rate taxes. **Specific Tax.** This tax is fixed or determinate sum imposed by the head or number or some standard of weight or measurement, and requires no assessment beyond a listing and classification of the object to be taxed. Example: Taxes on wine **Value-Added Tax** Business tax imposed and collected from the seller in the course of trade or business on every sale or properties, or vendors of services. This is an indirect tax, thus, it can be passed on to the buyer, causing the increase of prices of most goods and services bought and paid by customers. **Ad Valorem Tax** It is a tax of a fixed proportion of the value of the property with respect to which the tax is assessed, and requires the intervention of assessors or appraisers to estimate the value of such property before the amount due from each tax payer can be determined. Ex. The value of Real estate tax **Direct Tax** This tax refers to a tax which is demanded from an individual who tends to buy or purchase a good or service. Example: Income Tax **Tax evasion** used by the taxpayer of illegal or fraudulent means to defeat or reduce the payment of a tax. It is punishable by law; Tax evasion happens when there is fraud through pretension and the use of other illegal devices to lessen one's taxes, there is tax evasion, under-declaration of income, and non- declaration of income and other items subject to tax, Under- appraisal of goods subject to tariff, and over-declaration of deductions; This is also known as "tax dodging." **Pres. Jose P.** - September 4, 1943- constitution was ratified - September 23, 1943- election of the members of the legislature - eptember 25, 1943- the legislature elected Jose Laurel as the President of the Republic of the Philippines - June 18, 1943- the Kapisanan ng Pagllingkod sa Bagong Pilipinas (KALIBAPI) created to form the Preparatory Commission for Phil. independence - October 14, 1943- Second Republic was born with Jose Laurel as the President **\"Operation: Walang Lagay\"** After the People\'s Revolution in February 1986, a renewed thrust towards an effective tax administration was pursued by the Bureau. \"Operation: Walang Lagay\" was launched to promote the efficient and honest collection of taxes.