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MAKAKAPASA!!!!! READINGS IN PHILIPPINE HISTORY AGRARIAN REFORM POST WAR INTERVENTION ​ President Manuel Roxas passed Republic Act No 34 to establish a 70-30 sharing arrangement between tenant and landlord, which reduced the interest of landowner's loans to tenants at six percent o...

MAKAKAPASA!!!!! READINGS IN PHILIPPINE HISTORY AGRARIAN REFORM POST WAR INTERVENTION ​ President Manuel Roxas passed Republic Act No 34 to establish a 70-30 sharing arrangement between tenant and landlord, which reduced the interest of landowner's loans to tenants at six percent or less. Republic Act No. 55 -- Provided for a more effective safeguard against arbitrary ejectment of tenants. ​ President Elpidio Quirino the Land Settlement Development Corporation (LASEDECO) was established to accelerate and expand the resettlement program for peasants. , but only 400 families. ​ President Ramon Magsaysay, during his term the LASEDECO became National Resettlement and Rehabilitation Administration (NARRA). Under his administration Republic Act No 1199 to the Agricultural Tenancy Act was passed to govern the relation between landholders and tenant farmers. The Agricultural Credit and Cooperative Financing Administration (ACCFA) were also created to provide assistance to the farmers. ​ President Diosdado Macapagal under his administration a land reform arrived through Agricultural Land Reform Code or Republic Act No 3844. It aimed to free tenants from tenancy and emphasize owner cultivator ship and farmer independence, equity, productivity improvement and public land distribution. ​ President Ferdinand Marcos in his term Presidential Decree No. 27 or the Code of Agrarian Reform of the Philippines became the core of agrarian reform ​ Operation Land Transfer. Is a program that systematically transfers land from landowners to tenant farmers. It was implemented by Presidential Decree No. 27 ​ R.A. 6839 -This Act shall be known as the Code of Agrarian Reforms of the Philippines ​ R.A. 6390, an act to accelerate the implementation of the agrarian reform program by creating an agrarian reform special account in the general fund, providing the necessary funds therefore, and for other purposes. POST 1986 AGRARIAN REFORM ​ President Corazon Aquino issued on July 22, 1987 the Presidential Proclamation 131 and Executive Order 229, which outline her land reform program. In 1988 CARL or Comprehensive Agrarian Reform Law was passed which introduced the program with same name CARP or Comprehensive Agrarian Reform Program. ​ CARP or Comprehensive Agrarian Reform Program is the redistribution of public and private agricultural lands to farmers and farmworkers who are landless, irrespective of tenurial arrangement.  ​ Executive Order No. 405, June 14, 1990 – Vested in the Land Bank of the Philippines the responsibility to determine land valuation and compensation for all lands covered by CARP. ​ Executive Order No. 407, June 14, 1990 – Accelerated the acquisition and distribution of agricultural lands, pasture lands, fishponds, agro-forestry lands and other lands of the public domain suitable for agriculture. PRESIDENT FIDEL V. RAMOS (1992-1998) ​ Republic Act No. 7881, 1995 – Amended certain provisions of RA 6657 and exempted fishponds and prawns from the coverage of CARP. ​ Republic Act No. 7905, 1995 – Strengthened the implementation of the CARP ​ Executive Order No. 363, 1997 – limits the type of lands that may be converted by setting conditions under which specific categories of agricultural land are either absolutely non-negotiable for conversion or highly restricted for conversion ​ Republic Act No. 8435, 1997 (Agriculture and Fisheries Modernization Act AFMA) – Plugged the legal loopholes in land use conversion. ​ Republic Act 8532, 1998 (Agrarian Reform Fund Bill) – Provided an additional Php50 billion for CARP and extended its implementation for another 10 years. PRESIDENT JOSEPH E. ESTRADA (1998-2000) ​ “ERAP PARA SA MAHIRAP’. This was the battle cry that endeared President Joseph Estrada and made him very popular during the 1998 presidential election ​ Executive Order N0. 151, September 1999 (Farmer’s Trust Fund) – Allowed the voluntary consolidation of small farm operations into medium and large-scale integrated enterprises that can access long-term capital. ​ During his administration, President Estrada launched the Magkabalikat Para sa Kaunlarang Agraryo or MAGKASAKA. The DAR forged into joint ventures with private investors in the agrarian sector to make FBs competitive PRESIDENT GLORIA MACAPAGAL-ARROYO (2000-2010) ​ “To make the countryside economically viable for the Filipino family by building partnerships and promoting social equity and new economic opportunities towards lasting peace and sustainable rural development.” ​ Land Tenure Improvement - DAR will remain vigorous in implementing land acquisition and distribution component of CARP. The DAR will improve land tenure system through land distribution and leasehold. ​ Provision of Support Services - CARP not only involves the distribution of lands but also included package of support services which includes: credit assistance, extension services, irrigation facilities, roads and bridges, marketing facilities and training and technical support programs. ​ Infrastrucre Projects - DAR will transform the agrarian reform communities (ARCs), an area focused and integrated delivery of support services, into rural economic zones that will help in the creation of job opportunities in the countryside.  ​ KALAHI ARZone - The KALAHI Agrarian Reform (KAR) Zones were also launched. These zones consists of one or more municipalities with concentration of ARC population to achieve greater agro-productivity. ​ Agrarian Justice - To help clear the backlog of agrarian cases, DAR will hire more paralegal officers to support undermanned adjudicatory boards and introduce quota system to compel adjudicators to work faster on agrarian reform cases. DAR will respect the rights of both farmers and landowners. PRESIDENT BENIGNO AQUINO III (2010-2016) ​ vowed during his 2012 State of the Nation Address that he would complete before the end of his term the Comprehensive Agrarian Reform Program (CARP), the centerpiece program of the administration of his mother, President Corazon Aquino. ​ distributed their family-owned Hacienda Luisita in Tarlac. Apart from the said farm lots, he also promised to complete the distribution of privately-owned lands of productive agricultural estates in the country that have escaped the coverage of the program. ​ the Agrarian Reform Community Connectivity and Economic Support Services (ARCCESS) project was created to contribute to the overall goal of rural poverty reduction especially in agrarian reform areas. ​ Agrarian Production Credit Program (APCP) provided credit support for crop production to newly organized and existing agrarian reform beneficiaries’ organizations (ARBOs) and farmers’ organizations not qualified to avail themselves of loans under the regular credit windows of banks. ​ The legal case monitoring system (LCMS), a web-based legal system for recording and monitoring various kinds of agrarian cases at the provincial, regional and central offices of the DAR to ensure faster resolution and close monitoring of agrarian-related cases, was also launched. ​ Executive Order No. 26, Series of 2011, to mandate the Department of Agriculture-Department of Environment and Natural Resources-Department of Agrarian Reform Convergence Initiative to develop a National Greening Program in cooperation with other government agencies. PRESIDENT RODRIGO ROA DUTERTE (2016- present) ​ wants to 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 ​ directed the DAR to launch the 2nd phase of agrarian reform where landless farmers would be awarded with undistributed lands under the Comprehensive Agrarian Reform Program (CARP). ​ Duterte plans to place almost all public lands, including military reserves, under agrarian reform ​ placed 400 hectares of agricultural lands in Boracay under CARP.  ​ Under his administration the DAR created an anti-corruption task force to investigate and handle reports on alleged anomalous activities by officials and employees of the department. ​ The Department also pursues an “Oplan Zero Backlog” in the resolution of cases in relation to agrarian justice delivery of the agrarian reform program to fast-track the implementation of CARP. CARP is the redistribution of public and private agricultural lands to farmers and farmworkers who are landless, irrespective of tenurial agreement. -​ Legal Basis of CARP is the Republic Act No. 6657 otherwise known as Comprehensive Agrarian Reform Law (CARL) signed by President Corazon C. Aquino on June 10, 1988. It is an act which aims to promote social justice and industrialization, providing the mechanism for its implementation and for other purposes. (DAR n.d.) PHILIPPINE SOCIAL, POLITICAL, AND ECONOMIC HISTORY Taxation refers to compulsory or coercive money collection by levying authority, usually government. The term taxation applies to all types of involuntary levies, from income to capital gains to estate taxes. It is refers to as an act; the resulting revenue is usually called taxes. What are taxes? -​ Taxes are mandatory contributions of everyone to raise revenue for nation –building, according to Department of Finance, Republic of the Philippines. Why does government collect taxes? -​ The government collect taxes to provide basic services such as education, health, infrastructure and other social services for all. Who pays taxes? -​ We all pay taxes, directly or indirectly. We pay taxes according to our income or level of consumption. ESSENTIAL CHARACTERISTICS OF TAX -​ It is an enforced contribution -​ It is generally payable in money -​ It is proportionate in character -​ It is levied on persons or property -​ It is levied by the state which has jurisdiction over the person or property. -​ It is levied by the law-making body of the state -​ It is levied for public purpose or purposes Income tax is based on the ability to pay principle wherein people with higher income should pay more. Consumption tax is based on the amount of goods and services utilized such that the more your consume the higher the tax you pay. Taxpayer- any person subject to tax those sources of income is derived from within the Philippines. ​ Legal Bases of the Philippine Taxation ​ The policy of taxation in the Philippines is governed chiefly by the Constitution of the Philippines and the Three Republic Acts. A.​. Constitution - Article VI, Section 28 B.​ National Law -​ ✓ National Internal Revenue Code – R.A. 8424 or the Tax Reform Act of 1997 -​ ✓ Republic Act No. 10963 or the Tax Reform for Acceleration and Inclusion Act of 2017 -​ ✓ Republic Act No. 7160 or the Local Government Code of 1991 Kinds of Taxes a.​ Direct taxes are those are paid from your income and properties. -​ Income Tax is a direct tax paid by an individual or organization. b.​ Indirect taxes are collected based on the consumption. -​ Value-Added Tax is a type of indirect tax imposed on goods and services. -​ Percentage Tax is a business tax imposed on persons or entities/ transactions who sell or lease goods, properties in the source of trade or business and are except from VAT. -​ Excise Tax is an indirect tax on selected goods that have negative externalities and are nonessentials. It can be Specific (based on weight, volume and capacity Measurement) or Ad Valorem (According to value). c.​ National taxes imposed by the national government of the Philippines, include but are not limited to: -​ Income Tax, Estate Tax, Donor’s Tax, VAT, Percentage Tax, Excise Tax and Documentary Stamp Tax. d.​. Local taxes -​ One of the main source of revenues of the local government units is the real property tax, which is a tax imposed on all types of real properties including lands, buildings improvement and machinery. Spanish era ​ Contador de Resultas served as the Chief Royal Accountant. From 1521 to 1821, the Spanish treasury had subsidize the Philippines in the amount of P250,000.00 per annum due to the poor financial condition of the country, which can be primarily attributed to the poor revenue collection system. 1884- Cedula Personal - payment is by person not by family 1878 - Two direct taxes were added – Urbana and Industria Urbana Tax – is a tax on annual rental value of an urban real state Industria is a tax on salaries, dividends and profits American Era ​ July 2, 1904 – Bureau of Internal Revenue was created during the term of Second Civil Governor Luke E. Wright ​ August 1, 1904 – BIR was formally organized and made operational under the Secretary of Finance Henry Ide (author of Internal Revenue Law of 1904), with John S. Hord as the first collector. ​ Urbana – replaced by tax on real estate , which became known as the land tax (urban and rural real estates) ​ ​ 10Major Sources of Revenue -​ Firm dealing with beverages and tobacco, -​ excise taxes on alcoholic and tobacco products, -​ banks and bankers, -​ document stamp taxes, -​ cedula, -​ insurance and insurance companies, -​ forest products, -​ mining concessions, -​ business and manufacturing and -​ occupational licences. Japanese Era ​ The Bureau was combined with the Customs Office was headed by a Director of Customs and Internal Revenue. Post-war Era ​ 1951 – withholding tax system was adopted by R.A. 690 ​ 1954-1957 – major reorganization of the Bureau ​ January 1957 – The last collector and the first Commissioner of the BIR was Jose Aranas. ​ 1958 - Tax Census Division was established ​ June 19, 1958 - Rewards Law was passed (R.A. 233) Marcos Administration -​ Commissioner Misael Vera in 1965 led the Bureau to a "new direction" in tax administration. -​ Blue Master Program- made in order to reduce the abuse of both the taxpayers and the BIR personnel. -​ Voluntary Tax Compliance Program - provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. -​ Tan Account Number (1970) Promulgated the National Internal Revenue Code of 1977, updated the 1934 Tax Code Aquino Administration ​ Operation Walang Lagay - was launched to promote the efficient and honest collection of taxes ​ Commissioner Bienvenido Tan Jr (1987) - The bureau was reorganized ​ Value Added Tax (VAT) 1988 - replacing a range of sales and turnover taxes ​ Commissioner Jose Ong (1989) replaced TAN by the Taxpayer Identification Number (TIN) ​ Adopted new payment control system Ramos Administration ​ Commissioner Liwayway Vinzons-Chato (1993)- the first female Commissioner of the BIR. ​ ACTS – Action Centered Transformation Program (ACTS) - used to realign and direct the organization towards its vision and mission ​ TCP – Tax Computerization Project- ​ 1997 Support the implementation of Computerized Integrated Tax System Estrada Administration ​ Commissioner Beethoven Rualo (1997) ​ ERAP – Economic Recovery Assistance Payment Program - granted immunity from audit and investigation to taxpayers who have paid 20% more than the tax paid in 1997 for income tax, VAT and/or percentage taxes ​ Humingi ng Resibo, Manalo ng Libo-libo (1999) ​ Large Taxpayers Services ​ Excise Taxpayers Services Arroyo Administration ​ Commissioner Atty Rene G. Banez (2001) ​ Adopted the eFPS – Electronic Filing and Payment System ​ Commissioner Guillermo L. Parayno Jr (2002) ​ VAAP – Voluntary Assessment and Abatement Program - the taxpaying public is granted the opportunity to help defray the increased expenditures of the Government during this pandemic through voluntary payment of additional tax under the VAPP for the covered period, with or without an audit/investigation, and be entitled to the privilege under RR 21-2020 ​ RATE – Run After Tax Evaders - investigate and prosecute individuals and/or entities engaged in tax evasion and other criminal violations of the National Internal Revenue Code of 1997 ​ Commissioner Sixto S. Esquivia IV (2008) ​ Oplan Kandado ProgramTaxpayer Feedback Mechanism ​ Commisioner Joel L. Tan -Torres. Public awareness campaign on the Bureau’s enforcement and taxpayers service program Aquino Administration ​ Commissioner Kim S. Jacinto – Henares ​ Focused on the filing of tax evasion cases. The BIR was able to collect more than one-half of the total revenues of the government Duterte Administration ​ TRAIN Law or Republic Act 10963 ​ Tax Reform for Acceleration and Inclusion Act of 2017 What is TRAIN LAW? -​ TRAIN stands for Tax Reform Acceleration and Inclusion. -​ The goal of the first package of Comprehensive Tax Reform Program (CTRP) or TRAIN is to create a more just, simple, and more effective system of tax collection, as per the constitution, where the rich will have a bigger contribution and the poor will benefit more from the government’s program and services The Major Features Of The TRAIN Are As Follows: -​ Lowering the Personal Income Tax (PIT)) -​ Simplifying the Estate and Donor’s Tax -​ Expanding the Value-Added Tax (VAT) Base -​ Increasing the Excise Tax of Petroleum Products -​ Increasing the Excise Tax of Automobiles -​ Excise Tax on Sweetened Beverages HISTORICAL RESEARCH -​ It comprises the techniques and guidelines but which the historians use primary sources and other evidence, including the evidence of archaeology, to research and then to write histories in the form of an account of the past Purpose of Historical Research -​ to describe -​ examine the events of the past to understand the present and anticipate potential future effects ​ The purpose of historical research is to reach insights or conclusions about past, persons or occurrences. Historical research entails more than simply compiling and presenting factual information; it also requires interpretation of the information. Characteristics of Historical Research ​ It focuses exclusively on the past. ​ It is not mere accumulation of facts and date or even a portrayal of past events. ​ It involves the process of collecting and reading the research material collected and writing the manuscript from the data collected. ​ It deals with discovery of data that already exists and does not involve creation of data using structured tools. ​ It is analytical in that it used logical induction ​ It has a variety of foci such as issues, events, movements and concepts. ​ It records and evaluated the accomplishments of individuals, agencies or institutions. Steps in Historical Research 1.​ Identifying a topic/subject and defining the problem or hypothesis to be investigated. 2.​ Searching for sources of data and other relevant source materials 3.​ Summarizing and evaluating the sources the researcher is able to locate 4.​ Analyzing, synthesizing and interpreting the evidence obtained and then drawing conclusions about the problem or hypothesis Historical Sources Historical source materials can be grouped into four basic categories: ​ Documents – are written printed materials that have been produced in one form or another sometime in the past. ​ Numerical Records - include any type of numerical data in printed or handwritten form ​ Oral Statements – include any form of statement made orally by someone. ​ Relics – are any objects whose physical or visual characteristics can provide some evidence Historical Research and Sources Online 1.​ A Library - collection of sources of information accessible to a define community for reference or borrowing.. We have catalogue, you can also access our library through online. (LU’s Digital Library) 2.​ An Archive - accumulation of historical records or physical place they are located. (National Archives of the Philippines)  3.​ A Museum - is an institution that cares for (conserves) a collection of artifacts and other objects of artistic, cultural, historical or scientific importance. (National Museum) 4.​ A Historical Society – is an organization dedicated to preserving, collecting, researching, and interpreting historical information or items. (Philippine Historical Association) INTERACTING WITH HISTORY THROUGH HISTORICAL SHRINES AND MUSEUMS “ Every step in a museum is a dance with history “ Museum -​ as an institution committed to preserving and understanding the primary tangible evidence of humankind and the world we lived in. (Lewis, 2020) The diversity of its’ purpose/s: ​ to serve as recreational areas, scholarly locations, or educational resources ​ to contribute to the value of life; to attract tourism; to promote civic pride or nationalistic endeavor; ​ or even to transmit overtly ideological concepts Common Goal ​ the preservation and interpretation of some material aspect of society’s cultural consciousness. ​ Shrines and museums are a lot more interactive now, aided by the available technology. ​ Anyone can watch the videos, listen to the sounds, and enjoy the experience. This is also a great chance to analyze the artifacts since artifacts are also texts that are open for reading, interpretation, criticism, and evaluation. World’s Oldest Museum was built by a Babylonian princess 2 ,500 years ago and discovered in 1925 by archaeologist Leonard Wooley “Museums are vessels in such a way that they house our historical, scientific, artistic, and cultural artifacts and treasures for everyone to appreciate, study, and understand. They are repositories of the people’s skills, talents, knowledge, and ways of life in the past that we need to preserve and pass on to future generations. Museums are the best places to go for anyone who wants to deepen their knowledge and interest in our history, culture, and arts,” Former Senator Loren Legarda, (Philippine information Agency Article, 2019)