RPH-FINALS-REVIEWER PDF Exam Paper - GEC 002

GEC 002 - RPH DEPARTMENTAL EXAM REVIEWER  TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES QUEZON CITY st...

GEC 002 - RPH DEPARTMENTAL EXAM REVIEWER  TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES QUEZON CITY st SY – 2024-2025, 1 SEMESTER PRELIM EXAM GEC 002 (READINGS IN PHILIPPINE HISTORY) TEST QUESTIONNAIRE READ CAREFULLY ALL THE INSTRUCTIONS BEFORE YOU START ANSWERING THE EXAM INSTRUCTIONS: USE A WHOLE SHEET YELLOW PAPER FOR YOUR ANSWER SHEET. DO NOT WRITE ANYTHING IN THE QUESTIONNAIRE USE CAPITAL LETTERS (FOR TEST I - MULTIPLE-CHOICE) ERASURES WILL BE MARKED WRONG. DO NOT USE PENCIL AND CORRECTION TAPE. THE FOLLOWING ARE CONSIDERED ERASURES; ERASING A LETTER, SUPERIMPOSITION, ENCLOSING A LETTER IN A PARENTHESES, AND DIRECTING AN ARROW TO ANOTHER LETTER. FOLLOW THE FORMAT BELOW IN WRITING YOUR NAME, SECTION, DATE AND PROFESSOR’S NAME. Name: Surname, First Name, Middle Initial Date: Section: Professor: Mrs. Marilyn E. Apolinario Course: GEC 002 TEST I. MULTIPLE CHOICE DIRECTIONS: Read carefully each item. Choose the letter of the correct answer. USE CAPITAL LETTERS. NO ERASURES _______1. It is the study of the recorded past events. a. Historiography 0 b. History c. Historia d. Historical evidences _______2. Historiography as history of history is concerned on looking into the following aspects, EXCEPT  a. How was a certain historical text written 0 c. Where was a history book published b. Who wrote the historical text d. Where were the sources used _______3. It refers to a school of thought that requires empirical and observable evidence before one can claim that a particular knowledge is true. a. Empiricism O b. Positivism c. Postcolonialism d. Annales School of History _______4. This school of thought advocated that the people and classes who were not reflected in the history of the society in the grand 0 manner be provided with space in the records of mankind. a. Positivism b. Empiricism c. Annales School of History d. Postcolonialism _______5. Archival documents, artifacts, memorabilia, letters, census, and government records are examples of _________. 0a. primary sources b. secondary sources c. tertiary sources d. temporary sources _______6. Teodoro Agoncillo’s History of the Filipino people published in 1990 is an example of _______________________. a. primary sources 0b. secondary sources c. tertiary sources d. temporary sources _______7. In determining the existence of Katipunan and the Katipuneros’ revolution during 1896, a historian made a research on the documents of Katipunan, interview with the veterans of the Revolution and correspondence between and among the Katipuneros, and that refer to ___________ source. 0a. primary b. secondary c. tertiary d. temporary _______8. It refers to the practice of verifying the authenticity of evidence by examining its physical characteristics. 0a. external criticism b. internal criticism c. minor criticism d. major criticism _______9. It is the examination of the truthfulness of the evidence. a. external criticism ⑧b. internal criticism c. minor criticism d. major criticism _______10. The following refers internal criticism, EXCEPT 0 a. quality of the paper c. author of the source b. message of the author d. language and words used in the material _______11. The island in the Philippines where Magellan and his crew had first sighted. Oa. Samar b. Mazau - c. Homonhon d. Butuan ______12. In what year, Magellan rediscovered the Philippines O a. 1521 b. 1522 c. 1523 d. 1524 ______13. What is the primary aim of European’s exploration of the East? a. to propagate their Christianity c. to expand their territory - O b. to search for spices d. to develop their civilization ______14. The chieftain whom Magellan encountered in Mactan. ~ a. Rajah Humabon - Xb. Rajah Zula & c. Rajah Lapu-Lapu d. Rajah Kolambu ______15. What was the very aim of the establishment of Katipunan? a. to ask for economic and political reforms to the Spaniards b. to make the Philippines totally independent from Spain & c. to ask the Spanish government to release Rizal from exile d. to make the Philippines a province of Spain ______16. In what year Emilio Jacinto wrote the Kartilya? a. 1890 0 b. 1892 c. 1894 d. 1896 ______17. The age of Emilio Jacinto when he joined Katipunan a. 16 b. 17 ①c. 18 d. 19 ______18. The date of the proclamation of Philippine Independence by Emilio Aguinaldo a. June 12, 1896 b. June 12, 1897 c. June 12, 1898 ⑧ d. June 12, 1899 _____19. He is the Brains of Philippine Revolution. a. Jose Rizal b. Emilio Aguinaldo c. Emilio Jacinto ⑧ d. Apolinario Mabini _____20. He read the Act of Articles of Declaration of Philippine Independence. a. Ambrosio Rianzares-Bautista O b. Apolinario Mabini c. Emilio Aguinaldo d. Andres Bonifacio _____21. The following were the events in our history that preceded before the Proclamation of Philippine Independence, EXCEPT. 0a. dictatorial b. revolutionary c. democratic d. transitory _____22. What represents the white triangle in our Philippine flag? a. Filipinos’ pure intention in fighting for freedom c. The emblem of the famous Katipunan Society O b. The Philippines as the Pearl of the Orient Sea d. The symbol of independence _____23.IWhich of the following DOES NOT refer to the events that justified the Proclamation of Philippine Independence? a. Execution of GOMBURZA 0 c. Bonifacio Brothers’ Execution b. Cavite Mutiny d. Gen. Blanco’s Declaration of Martial Law in 8 provinces _____24. Which of the following statements best justifies why Corazon Aquino was tagged as the Icon of Philippine Democracy? a. Because of her calm and religious character b. Because of her support to the democratic principles of her slain husband Ninoy Aquino, Jr. ⑦c. Because she serves as the figure of revolution in People Power I d. All of the above _____25. Which of the following events precipitated the People Power Revolution I? a. Assassination of Ninoy Aquino b. Protests of the different sectors in various regions of the country during the 1980s c. The Snap Presidential Election of 1986 0 d. All of the above _____26. When was Benigno “Ninoy” Aquino assassinated? a. Aug. 19, 1981 1984 b. Aug. 20, 1982 Oc. Aug. 21, 1983 d. Aug. 22, _____27. He was the defunct Defense Minister of Pres. Ferdinand Marcos? a. Fidel V. Ramos 0- b. Juan Ponce-Enrile c. Jaime Cardinal Sin d. Fernando Lopez _____28. What was the event that drove the people to finally gathered to Edsa and called for Marcos to step down from presidency? Oa. The withdrawal of support to Marcos and Juan Ponce-Enrile b. The rigged results in the Snap Presidential Elections c. The assassination of Ninoy Aquino d. None of the above _____29. What made Ferdinand Marcos finally step down from presidency? a. People did not acknowledge his victory in the Snap Presidential Election b. He failed to effectively run the country that led to looming economic crisis during the 1980s. ⑧ c. The military had already withdrawn support to him. d. He suffered from a grave illness. _____30. When was the Edsa People Power Revolution I finally culminated? a. Feb. 22, 1983 b. Feb. 23, 1984 c. Feb. 24, 1985 Od. Feb. 25, 1986 _____31. On Antonio Pigafetta’s context, how did he perceive the native Filipinos based on his account when they saw them in Ladrones Islands. a. He accounted that the people there are warm and friendly c. He accounted that they are not approachable people ⑤ b. He accounted that they are poor, ingenious and great thieves d. He accounted that they are abundant in resources _____32. On Pigafetta’s context why did he mention on the abundance of gold in the Philippines, in his description of leaders wearing gold rings and golden daggers.  a. Because Europeans don’t have much reserve of gold in their territory O b. Because during that time the measure of wealth of kingdoms were based on accumulation of bullions or precious metals like gold and silver c. Because Pigafetta was raised in a rich family 0 d. Because the Philippines was found to be rich in mineral resources like gold _____33. In the first teaching of the Kartilya that “The life that is not consecrated to a lofty and reasonable purpose is a tree without a shade, if not a poisonous weed, the purpose referred to indicates that _________________________. a. Katipuneros should spend their lives achieving their ambition and dreams for themselves and their families b. Katipuneros should spend their lives helping their fellowmen 0 c. Katipuneros should spend their lives in loving their country through making sacrifices d. All of the above _____34. One of the teachings in the Kartilya ng Katipunan is to “Defend the oppressed and fight the oppressor before the law or in the field. According to the author what values is being upheld in that teaching? ⑧ a. freedom b. resilience c. tolerance d. equality _____35. One of the teachings in the Kartilya ng Katipunan is to “To the honorable man, his word is sacred” a. equality b. courage 0c. chivalry d. honesty _____36. According to the Kartilya, how women should be treated by men? a. Women should also work as men do c. Women should not be made as a ⑧ plaything b. Women should be with one in his battle d. Women should not be part of the secret society _____37. In the Readings of the Proclamation of Philippine Independence, the contributions of Katipunan and its founder Andres Bonifacio in the revolution against the Spaniards was not mentioned or given credit. What does it indicate? a. It was for the fact that Bonifacio have gone against the aim of the revolutionary government O b. Andres Bonifacio was not killed during the course of the revolution but was ordered to be executed by a fellow Filipino c. Andres Bonifacio is the leader of the Magdiwang faction and was not part of the elite class. d. None of the above _____38. What was one of the serious concerns during the Spanish occupation that mainly caused that have driven Filipinos towards revolution and justifies the declaration of Philippine Independence? a. friar abuse 0b. land and agrarian crisis c. imposition of tribute d. elite domination _____39. On the Selected Philippine Political Caricature of Alfred McCoy, on caricature describes the passing of crown from one person to a member of his family and does it indicate? a. During the American period, the Americans have allowed the Filipinos to participate in the government b. During the American period, the Americans introduced monarchy in the Philippines ⑦ c. During the American period, the Americans allowed the upper class or principalia to dominate the political system d. All of the above _____40. On the Selected Philippine Political Caricature, One of the cartoons depicts where the United States, represented by Uncle Sam, provided dole-outs for members of the Federalista while the Nacionalista politicians looked on to wait and waited for the turn. What has been its impact on the present Philippine political system? a. Politicians have resorted to vote-buying to win the elections ⑧ b. Politicians have been used in transferring from one party to another c. Politicians had not been serious in their intention to help the public d. None of the above _____41. On the Selected Philippine Political Caricature, One of the cartoons depicts the unprecedented increase of motorized vehicles in the city. What has been its impact of this practice at the present time?  Xa. Many Filipinos prefer to buy private vehicles than to commute in public vehicles b. Many Filipinos do not abide on traffic rules and regulations 0 c. It increases colorum and unlicensed vehicles transporting people in the city d. All of the above _____42. In Cory Aquino’s Speech Before the U.S Congress, in one of the passages, she told an account that Ninoy Aquino was charged subversion by the government. Why was Ninoy Aquino charged of subversion? X a. He was opposing Marcos’ imposition of Martial Law ⑦ c. He was accused as the leader of the Communist Party b. He was not abiding to the laws of the Republic d. He attacked the massive human rights violation of the government. _____43. In Cory Aquino’s Speech Before the U.S Congress, in one of the passages, she told who primarily inspired her to run in the Snap Presidential Election of 1986 and this refers to ______________________________________. 0 a. The Filipino people b. Ninoy Aquino c. The opposition parties d. herself _____44. In Cory Aquino’s Speech Before the U.S Congress, in one of the passages, how was the new Constitution that replaced the rule of dictatorship created? 0 a. It was drafted through the Constitutional Commission c. It was drafted through the Constitutional Assembly b. It was drafted through the Constitutional Convention d. It was drafted through the Consultative Assembly _____45. In Cory Aquino’s Speech Before the U.S Congress, in one of the passages, what was Cory Aquino’s decision on the debts of the Philippines that have been incurred during the Marcos regime? ⑳a. She told the U.S Congress that they will honor the payment of debts. b. She told the U.S Congress that they will waive paying the debts. c. She told the U.S Congress that they would not honor paying the debts within her term. & Xd. She told the U.S Congress that they would pay the debts upon the recovery of the ill-gotten wealth from the Marcos. TEST II. ENUMERATION INSTRUCTIONS: Identify what is being asked in the following items. No Erasures. 5pts. Give the 5 Criteria in Analyzing an Online Historical Source 1  TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES QUEZON CITY st SY – 2024-2025, 1 SEMESTER MIDTERM EXAM GEC 002 (READINGS IN PHILIPPINE HISTORY) Name:______________________________________ Date:___________________________ Section:____________________________________ Professor: Marilyn E. Apolinario____ READ CAREFULLY ALL THE INSTRUCTIONS BEFORE YOU START ANSWERING THE EXAM INSTRUCTIONS: DO NOT WRITE ANYTHING IN THIS QUESTIONNAIRE. USE WHOLE SHEET YELLOW PAPER FOR YOUR ANSWER SHEET. USE CAPITAL LETTERS. ERASURES WILL BE MARKED WRONG. DO NOT USE PENCIL AND CORRECTION TAPE. THE FOLLOWING ARE CONSIDERED ERASURES; ERASING A LETTER, SUPERIMPOSITION, ENCLOSING A LETTER IN A PARENTHESES, AND DIRECTING AN ARROW TO ANOTHER LETTER. TEST I. MULTIPLE CHOICE DIRECTIONS: Read carefully each item. Choose the letter of the correct answer. USE CAPITAL LETTERS. _______1. On Francisco Albo’s account of the First Site of the Mass in the Philippines, in what small island Magellan and his men anchored on March 16, 1521. a. Subu b. Suluan c. Mazaua d. Ceylon _______2. On Pigafetta’s account, after Magellan and his men had sighted Zamal, they landed on another island which was uninhabited, located 10 degrees North latitude from Zamal, and the island is _______________. a.Homonhon b. Masava c. Seilani d. Subu _______3. What made the place of the First Site of the Mass in the Philippines as one of the issues raised in our history? a. Albo and Pigafetta’s account just recognize the Limasawa island as the place where Magellan and his men had gone to. b. Albo and Pigafetta’s account omitted the Butuan River that connects to the riverine settlement in Agusan  River and Masao as the delta of the River. c. Albo and Pigafetta’s account just recognize the King of Buituan who was one of those who attended the mass and the place of adjancency of Butuan to Masao. d. All of the above. _______4. The date when the Cavite Mutiny occurred? a. Jan. 20, 1972 b. Feb. 17, 1972 c. March 18, 1972 d. April 21, 1972 _______5. He led the Cavite Mutiny which happened through the attack of Filipino soldiers and workers of Cavite Arsenal to the Spanish authorities? a. Pardo de Tavera b. La Madrid c. Andres Bonifacio d. Emilio Aguinaldo _______6. What made the GOMBURZA implicated in the Cavite Mutiny? a. They were against the non-exemption of Filipino workers from forced labor and payment of tributes. b. They were pushing for the secularization of parishes. c. They were against the teachings of the Catholic Church. d. All of the above. _______7. What was the punishment/sentence inflicted to GOMBURZA for the charge of treason and sedition? a. banishment b. removal from priesthood c. lifetime imprisonment d. death _______8. According to a historian Jose Montero Y Vidal, which of the following serve as one of the causes of Cavite Mutiny? a. The Spanish revolution which overthrew a secular throne. b. The abolition of privileges enjoyed by the laborers of the Cavite arsenal of exemption from the tribute. c. The propaganda carried on by an unbridled press against monarchial principles. d. All of the above _______9. On the account of Rafael de Izquierdo on the Cavite Mutiny, what was the change in the system of government that the Filipino rebels had planned to fight for? a. The Filipino rebels demanded for reforms on how the democratic system of the Spaniards is being ran. b. The Filipino rebels wanted to establish monarchy and make a priest as the head of the government. c. The Filipino rebels wanted to oust the Spanish friars in the Philippines. d. The Filipino rebels asked for the abolition of privileges from exemption from tribute. _______10. According to the account of Pardo de Tavera on Cavite Mutiny, what was the reason behind why the Spaniards use the uprising among the Filipino soldiers in Cavite as a powerful level? a. Because the Spaniards wanted to punish workers who do not abide by their rules b. Because the Filipinos kept on insisting on political and economic reforms c. Because Spaniards are threatened by the education being acquired by the illustrados or the middle class Filipinos. d. Because the government in Spain announced its intention to deprive the friars in their powers in civil government and in the management of the university. _______11. According to Edmund Plauchut’s account, which of the following reform DOES NOT refer on the reforms concluded by the Central Government of Madrid? a. Changes of system of administration of friars in the parishes in the Philippines. b. Changes in tariff rates at customs, and the methods of collection.  c. Reduction of export fees d. Removal of surcharges on foreign importations. _______12. The following statements refer to the account of Guillermo Masangkay on the Cry of Rebellion, EXCEPT. th a. On August 26 , a big meeting was held in Balintawak, at the house of Apolonio Samson, then cabeza at that barrio of Caloocan. b. At about 9 in the morning of August 26, the meeting was opened with Andres Bonifacio presiding and Emilio Jacinto acting as secretary. The purpose was to discuss when the uprising was to take place. c. Andres Bonifacio, Emilio Jacinto, Aguedo del Rosario, Tomas Remigio, Briccio Pantas, Teodoro Plata, Pio Valenzuela, Enrique Pacheco, and Francisco Carreon were the ones remembered as those who composed the board of directors of the organization. d. It was in Pugadlawin, the house, store-house, and yard of Juan Ramos, son of Melchora Aquino, where over 1,000 members of the Katipunan met and carried out considerable debate and discussion on August 23, 1896. _______13. It was Republic established by the revolutionary forces of Gen. Emilio Aguinaldo in San Miguel de Mayumo, Bulacan. a. Malolos Republic c. The Second Republic b. Biaknabato Republic d. The Independent Republic _______14. Whose constitution was the Constitution of Biak-na-Bato based on? a) The first Cuban Constitution c) The Spanish Constitution b) The Philippine Constitution d) The Katipunan Constitution _______15. Under the 1897 Constitution, what power was vested in the Supreme Council? a) Make decisions and affirm or disprove sentences rendered by other courts b) Create a new constitution c) Head the government d) Dictate rules for the administration of justice _______16. Who presented the draft of the 1899 Constitution? a) Felipe G. Calderon c) Pedro A. Paterno b) Cayetano Arellano d) Gregorio Araneta _______17. Under the 1899 Constitution, who holds the legislative power? a) The President c. The legislature b) The Cabinet d. The Assembly of Representatives _______18. Under the 1899 Constitution, who was responsible for electing the Chief Justice of the Supreme Court? a) The President c) The legislature b) The Cabinet d) The Assembly of Representatives _______19. The independence law that provided for the establishment of the Civil Government during the American Regime. a) Hare-Hawes Cutting Bill of 1933 c) Philippine Bill of 1902 b) Jones Law of 1916 d) Tydings-McDuffie Act of 1934 _______20. During the American regime, what was the purpose of the Jones Law of 1916? a) To establish military government b) To grant Philippine independence c) To put an end to military government and establish Civil Government d) To allow Filipinos to govern themselves better _______21. What did the Hare-Hawes Cutting Bill of 1933 provide for? a) The establishment of military government b) The creation of the First Philippine Assembly  c) A ten-year transition period before the granting of Philippine independence d) Filipinos to govern themselves better _______22. What is the purpose of the General Auditing Office as created under the 1935 Constitution? a) To oversee the civil service c) To veto legislative bills b) To create laws d) To appoint Supreme Court justices _______23. Under the 1935 Constitution, what powers does the President have during times of war and national emergencies? a) Veto power on legislative bills c) The power to appoint Supreme Court justices b) Emergency powers d) The power to create laws _______24. Under the 1935 Constitution, how long is the term of a President according to its original content? a) 4 years with reelection c) 4 years without reelection b) 6 years with reelection d) 6 years without reelection _______25. Under the 1935 Constitution, who appoints the members of the Supreme Court? a) The President with the consent of the Commission on Appointments c) The Legislative branch b) The General Auditing Office d) The Judiciary branch _______26. What are the contents of the 1943 Constitution of the Republic of the Philippines? a) Preamble and twelve articles c) Preamble and ten articles b) Preamble and thirteen articles d) Preamble and fifteen articles _______27. How are the members of the National Assembly chosen, under the 1943 Constitution? a) Directly elected by the people c) Elected in Kalibapi conventions b) Appointed by the President d) Chosen by the Supreme Court _______28. Under the 1943, what is the composition of the National Assembly? a) Representatives from each province elected in Kalibapi conventions with appointed governors and mayors as ex- officio members. b) Directly elected representatives from each province. c) Appointed representatives from each province by the President. d) Supreme Court justices and judges of lower courts. _______29. Why did Pres. Marcos, Sr. declare Martial Law in Sept. 21, 1972? a. to suppress lawless violence, insurrection and rebellion b. he was instigated by the military c. because of the active protests and rallies of the people against his government. d. None of the above. _______30. Pres. Ferdinand Marcos, Sr.’s Presidential Decree No.86 is known as _______________________________. a. Imposition of Martial Law c. The shift from presidential to parliamentary system b. Cancellation of plebiscite and institution of barangay’s citizen’s assemblies d. Adoption of new constitution _______31. Under the 1973 Constitution, it has the power to define, prescribe and apportion the jurisdiction of the lower courts. a. National Assembly c. The AFP chief-of-staff b. President d. The Commander-in-chief of AFP _______32. Under the 1973 Constitution, who elects the Prime Minister? a. President b. the Judiciary c. National Assembly d. the Cabinet members _______33. Amendment No. 6 of 1976 amendment under the 1973 Constitution provides for the emergency power of the President.  a. True c. Seemingly True b. False d. Seemingly False _______34. It was the body created by Pres. Corazon Aquino in 1986 that drafted the 1986 Constitution. a. Constitutional Commission c. Constituent Assembly b. Constitutional Convention d. Constitutional Committee _______35. Which of the following describes the nature of a Constitution? a. It is supreme law of the land. b. It provides for the basic laws of the land. c. It defines the framework of the government. d. All of the above. _______36. It was the date of the ratification of the 1987 Philippine Constitution. a. January 21, 1987 c. March 14, 1987 b. Feb. 2, 1987 d. April 15, 1987 _______37. Which of the following is TRUE about the contents of the 1987 Philippine Constitution? a. It contains a preamble and 15 articles c. It contains a preamble and 17 articles b. It contains a preamble and 16 articles d. It contains a preamble and 18 articles _______38. Which of the following is NOT an independent Commission created under the 1987 Constitution? a. Commission on Audit c. Commission on Elections b. Commission on Human Rights d. Civil Service Commission _______39. It is the Commission that serves as the central personnel agency of the government. a. Commission on Audit c. Commission on Elections b. Commission on Human Rights d. Civil Service Commission _______40. It is the office that was created to investigate complaints that pertain to public corruption, unlawful behavior of public officials, and other public misconduct. a. Office of the Ombudsman c. Office of the Special Prosecutor b. Office of the President d. Anti-Graft and Corruption Office _______41. It is a process by which the people either ratify or reject an amendment or revision to the Constitution. a. recall c. initiative b. referendum d. plebiscite _______42. It is a form of government in which political power is exercised by the people. a. aristocracy b. monarchy c. unitary d democracy _______43. It is a system of government characterized by separation of the three (3) branches of government. a. parliamentary b. presidential c. aristocracy d. monarchy _______44. The branch of government that implements laws. a. executive b. legislative c. judiciary d. unitary _______45. The branch of government that enacts laws. a. executive b. legislative c. judiciary d. unitary  ARTICLE II19I 1987 PHILIPPINE CONSTITUTION ARTICLE III BILL OF RIGHTS Section 1. No person shall be deprived of life, liberty, or property without due process of law, nor shall any person be denied the equal protection of the laws. Section 2. The right of the people to be secure in their persons, houses, papers, and effects against unreasonable searches and seizures of whatever nature and for any purpose shall be inviolable, and no search warrant or warrant of arrest shall issue except upon probable cause to be determined personally by the judge after examination under oath or affirmation of the complainant and the witnesses he may produce, and particularly describing the place to be searched and the persons or things to be seized. Section 3. (1) The privacy of communication and correspondence shall be inviolable except upon lawful order of the court, or when public safety or order requires otherwise, as prescribed by law. (2) Any evidence obtained in violation of this or the preceding section shall be inadmissible for any purpose in any proceeding. Section 4. No law shall be passed abridging the freedom of speech, of expression, or of the press, or the right of the people peaceably to assemble and petition the government for redress of grievances. Section 5. No law shall be made respecting an establishment of religion, or prohibiting the free exercise thereof. The free exercise and enjoyment of religious profession and worship, without discrimination or preference, shall forever be allowed. No religious test shall be required for the exercise of civil or political rights. Section 6. The liberty of abode and of changing the same within the limits prescribed by law shall not be impaired except upon lawful order of the court. Neither shall the right to travel be impaired except in the interest of national security, public safety, or public health, as may be provided by law. Section 7. The right of the people to information on matters of public concern shall be recognized. Access to official records, and to documents and papers pertaining to official acts, transactions, or decisions, as well as to government research data used as basis for policy development, shall be afforded the citizen, subject to such limitations as may be provided by law. Section 8. The right of the people, including those employed in the public and private sectors, to form unions, associations, or societies for purposes not contrary to law shall not be abridged. Section 9. Private property shall not be taken for public use without just compensation. Section 10. No law impairing the obligation of contracts shall be passed. Section 11. Free access to the courts and quasi-judicial bodies and adequate legal assistance shall not be denied to any person by reason of poverty. Section 12. (1) Any person under investigation for the commission of an offense shall have the right to be informed of his right to remain silent and to have competent and independent counsel preferably of his own choice. If the person cannot afford the services of counsel, he must be provided with one. These rights cannot be waived except in writing and in the presence of counsel. (2) No torture, force, violence, threat, intimidation, or any other means which vitiate the free will shall be used against him. Secret detention places, solitary, incommunicado, or other similar forms of detention are prohibited. (3) Any confession or admission obtained in violation of this or Section 17 hereof shall be inadmissible in evidence against him. (4) The law shall provide for penal and civil sanctions for violations of this section as well as compensation to and rehabilitation of victims of torture or similar practices, and their families. Section 13. All persons, except those charged with offenses punishable by reclusion perpetua when evidence of guilt is strong, shall, before conviction, be bailable by sufficient sureties, or be released on recognizance as may be provided by law. The right to bail shall not be impaired even when the privilege of the writ of habeas corpus is suspended. Excessive bail shall not be required. Section 14. (1) No person shall be held to answer for a criminal offense without due process of law. (2) In all criminal prosecutions, the accused shall be presumed innocent until the contrary is proved, and shall enjoy the right to be heard by himself and counsel, to be informed of the nature and cause of the accusation against him, to have a speedy, impartial, and public trial, to meet the witnesses face to face, and to have compulsory process to secure the attendance of witnesses and the production of evidence in his behalf. However, after arraignment, trial may proceed notwithstanding the absence of the accused provided that he has been duly notified and his failure to appear is unjustifiable. Section 15. The privilege of the writ of habeas corpus shall not be suspended except in cases of invasion or rebellion when the public safety requires it. Section 16. All persons shall have the right to a speedy disposition of their cases before all judicial, quasi-judicial, or administrative bodies. Section 17. No person shall be compelled to be a witness against himself. Section 18. (1) No person shall be detained solely by reason of his political beliefs and aspirations. (2) No involuntary servitude in any form shall exist except as a punishment for a crime whereof the party shall have been duly convicted. Section 19. (1) Excessive fines shall not be imposed, nor cruel, degrading or inhuman punishment inflicted. Neither shall the death penalty be imposed, unless, for compelling reasons involving heinous crimes, the Congress hereafter provides for it. Any death penalty already imposed shall be reduced to reclusion perpetua. (2) The employment of physical, psychological, or degrading punishment against any prisoner or detainee or the use of substandard or inadequate penal facilities under subhuman conditions shall be dealt with by law. Section 20. No person shall be imprisoned for debt or non-payment of a poll tax. Section 21. No person shall be twice put in jeopardy of punishment for the same offense. If an act is punished by a law and an ordinance, conviction or acquittal under either shall constitute a bar to another prosecution for the same act. Section 22. No ex post facto law or bill of attainder shall be enacted. Source: https://www.officialgazette.gov.ph/constitutions/the-1987-constitution-of-the-republic-of-the- philippines/the-1987-constitution-of-the-republic-of-the-philippines-article-iii/  ARTICLE IV CITIZENSHIP Section 1. The following are citizens of the Philippines:chanroblesvirtuallawlibrary Those who are citizens of the Philippines at the time of the adoption of this Constitution; Those whose fathers or mothers are citizens of the Philippines; Those born before January 17, 1973, of Filipino mothers, who elect Philippine citizenship upon reaching the age of majority; and cralaw:red Those who are naturalized in accordance with law.cralaw:red Section 2. Natural-born citizens are those who are citizens of the Philippines from birth without having to perform any act to acquire or perfect their Philippine citizenship. Those who elect Philippine citizenship in accordance with paragraph (3), Section 1 hereof shall be deemed natural-born citizens. Section 3. Philippine citizenship may be lost or reacquired in the manner provided by law.cralaw:red Section 4. Citizens of the Philippines who marry aliens shall retain their citizenship, unless by their act or omission, they are deemed, under the law, to have renounced it.cralaw:red Section 5. Dual allegiance of citizens is inimical to the national interest and shall be dealt with by law. ARTICLE V SUFFRAGE Section 1. Suffrage may be exercised by all citizens of the Philippines not otherwise disqualified by law, who are at least eighteen years of age, and who shall have resided in the Philippines for at least one year, and in the place wherein they propose to vote, for at least six months immediately preceding the election. No literacy, property, or other substantive requirement shall be imposed on the exercise of suffrage. Section 2. The Congress shall provide a system for securing the secrecy and sanctity of the ballot as well as a system for absentee voting by qualified Filipinos abroad.cralaw:red The Congress shall also design a procedure for the disabled and the illiterates to vote without the assistance of other persons. Until then, they shall be allowed to vote under existing laws and such rules as the Commission on Elections may promulgate to protect the secrecy of the ballot. OVERVIEW STRUCTURE OF THE PHILIPPINE members unless otherwise fixed by law, GOVERNMENT who shall be elected from legislative districts apportioned among the  As provided in Article II of the provinces, cities, and the Metropolitan Constitution, the Philippine Government Manila area in accordance with the is democratic and republican. It follows number of their respective inhabitants, the separation of powers so that as and on the basis of a uniform and provided in Articles VI, VII, and VIII, it progressive ratio, and those who, as divides itself into three branches: provided by law, shall be elected through Legislative, Executive, and Judicial. a party-list system of registered national, Although these branches have their own regional, and sectoral parties or particular powers and functions, they form organizations. only one coherent government with a common purpose. THE LEGISLATIVE DEPARTMENT PRESIDENTIAL SYSTEM OF GOVERNMENT  The party-list representatives shall constitute twenty percent (20%) of the  The Philippines has a presidential system total number of representatives of government because it observes the including those under the party list. principle of separation of powers. Under For three consecutive terms after the the presidential system, any ratification of this Constitution, one- governmental action in violation of the half of the seats allocated to party-list said doctrine is null and void. The representatives shall be filled, as government is divided into three branches provided by law, by selection or and each is limited to the power delegated election from the labor, peasant, to it. urban poor, indigenous cultural PARLIAMENTARY SYSTEM OF GOVERNMENT communities, women, youth, and such other sectors as maybe  Under the parliamentary form, the provided by law, except the religious legislative and executive branches are sector. “coordinate branches” so that the two  The 19th Congress of the Philippines has organs are fused together as one body 316 representatives (House of performing both legislative and executive Representatives) – district and party-list functions. The Prime Minister, for representatives 20% are from party-list example, is chosen from among the representatives. lawmakers in the parliament to become the head of the government. His term is at THE EXECUTIVE DEPARTMENT the pleasure of the parliament, thus, The executive branch carries out and enforces making the executive branch intrinsically laws. It includes the President, Vice President, the merged with the legislative. Cabinet, executive departments, independent ARTICLE IV- THELEGISLATIVE DEPARTMENT agencies, and other boards, commissions, and committees.  The Legislative Branch enacts legislation, confirms or rejects Presidential Key roles of the executive branch include: appointments, and has the authority to  President – The President leads the declare war. This branch includes country. He/she is the head of state, Congress (the Senate and House of leader of the national government, and Representatives) and several agencies Commander in Chief of all armed forces that provide support services to of the Philippines. The President serves a Congress. six-year term and cannot be re-elected.  Senate - The Senate shall be composed  Vice President – The Vice President of twenty-four Senators who shall be supports the President. If the President is elected at large by the qualified voters of unable to serve, the Vice President the Philippines, as may be provided by becomes President. He/she serves a six- law. They are elected for 6 years in a year term. term.  The Cabinet – Cabinet members serve  House of Representatives – The House as advisors to the President. They include of Representatives shall be composed of the Vice President and the heads of not more than two hundred and fifty  executive departments. Cabinet members actually took part in the deliberations are nominated by the President and must on the issues in the case and voted be confirmed by the Commission of thereon. Appointments. AGRARIAN REFORM PRESIDENTIAL SUCCESSIONS  Agrarian reform is essentially the 1. President rectification of the whole system of 2. Vice President agriculture, an important aspect of the 3. Senate President Philippine economy because nearly half 4. Speaker of the House of Representatives of the population is employed in the 5. Chief Justice of Supreme Court agricultural sector and most citizens live 6. Commissioners of the Constitutional in the rural areas. Agrarian reform is Institutions. centered on the relationship between production and the distribution of land THE JUDICIAL DEPARTMENT among farmers.  The judicial branch interprets the meaning PRE-SPANISH PERIOD of laws, applies laws to individual cases, and decides if laws violate the  “This land is Ours God gave this land to Constitution. The judicial power shall be us” vested in one Supreme Court and in such  Before the Spaniards came to the lower courts as maybe established by law. Philippines, Filipinos lived in villages or  Judicial power includes the duty of the barangays ruled by chiefs or datus. The courts of justice to settle actual datus comprised the nobility. Then came controversies involving rights that are the maharlikas (freemen), followed by the legally demandable and enforceable and aliping mamamahay (serfs) and aliping to determine whether or not there has saguiguilid (slaves). been a grave abuse of discretion  However, despite the existence of amounting to lack or excess of jurisdiction different classes in the social structure, on the part of any branch or practically everyone had access to the instrumentality of the Government. The fruits of the soil. Money was unknown, judicial branch interprets the meaning of and rice served as the medium of laws, applies laws to individual cases, and exchange. decides if laws violate the Constitution. SPANISH PERIOD ARTICLE VIII- JUDICIAL DEPARTMENT  “United we stand, divided we fall”  Section 4. (1) The Supreme Court  When the Spaniards came to the shall be composed of a Chief Justice Philippines, the concept of encomienda and fourteen Associate Justices. It (Royal Land Grants) was introduced. This may sit en banc or in its discretion, in system grants that Encomienderos must division of three, five, or seven defend his encomienda from external Members. Any vacancy shall be filled attack, maintain peace and order within, within ninety days from the and support the missionaries. In turn, the occurrence thereof. encomiendero acquired the right to collect  (2) All cases involving the tribute from the indios (native). constitutionality of a treaty,  The system, however, degenerated into international or executive agreement, the abuse of power by the or law, which shall be heard by the encomienderos. The tribute soon became Supreme Court en banc, and all other land rents to a few powerful landlords. cases which under the Rules of Court And the natives who once cultivated the are required to be heard en banc, lands in freedom were transformed into including those involving the mere share tenants. constitutionality, application, or operation of presidential decrees, FIRST PHILIPPINE REPUBLIC proclamations, orders, instructions,  “The yoke has finally broken” ordinances, and other regulations,  When the First Philippine Republic was shall be decided with the concurrence established in 1899, Gen. Emilio of a majority of the Members who Aguinaldo declared in the Malolos  Constitution his intention to confiscate Tenancy Division of the Department of large estates, especially the so-called Justice. Friar lands.  Rural Program Administration, created  However, as the Republic was short-lived, March 2, 1939– Provided the purchase Aguinaldo’s plan was never implemented. and lease of haciendas and their sale and lease to the tenants. Commonwealth Act AMERICAN PERIOD No. 441 enacted on June 3, 1939 –  “Long live America” Created the National Settlement  Significant legislation enacted during the Administration with a capital stock of American Period: P20,000,000.  Philippine Bill of 1902 – Set the ceilings JAPANES PERIOD on the hectarage of private individuals and corporations may acquire: 16 has. for  “The Era of Hukbalahap” private individuals and 1,024 has. for  The Second World War II started in corporations. Europe in 1939 and in the Pacific in 1941.  Land Registration Act of 1902 (Act No.  Hukbalahap controlled whole areas of 496) – Provided for a comprehensive Central Luzon; landlords who supported registration of land titles under the the Japanese lost their lands to peasants Torrens system. while those who supported the Huks  Public Land Act of 1903 – introduced the earned fixed rentals in favor of the homestead system in the Philippines. tenants.  Tenancy Act of 1933 (Act No. 4054 and  Unfortunately, the end of the war also 4113) – regulated relationships between signaled the end of gains acquired by the landowners and tenants of rice (50-50 peasants. sharing) and sugar cane lands.  Upon the arrival of the Japanese in the  The Torrens system, which the Philippines in 1942, peasants' and Americans instituted for the registration of workers' organizations grew strength. lands, did not solve the problem Many peasants took up arms and completely. Either they were not aware of identified themselves with the anti- the law or if they did, they could not pay Japanese group, the HUKBALAHAP the survey cost and other fees required in (Hukbo ng Bayan Labansa Hapon). applying for a Torrens title. PHILIPPINE REPUBLIC COMMONWEALTH PERIOD  “The New Republic”  “Government for the Filipinos”  After the establishment of the Philippine  President Manuel L. Quezon espoused Independence in 1946, the problems of the "Social Justice" program to arrest the land tenure remained. These became increasing social unrest in Central Luzon. worst in certain areas. Thus the Congress  Significant legislation enacted during of the Philippines revised the tenancy law. Commonwealth Period:  President Manuel A. Roxas (1946-1948)  1935 Constitution– "The promotion of enacted the following laws: social justice to ensure the well-being and  Republic Act No. 34 -- Established the 70- economic security of all people should be 30 sharing arrangements and regulating the concern of the State" share-tenancy contracts.  Commonwealth Act No. 178 (An  Republic Act No. 55 -- Provided for a more Amendment to Rice Tenancy Act No. effective safeguard against arbitrary 4045), Nov. 13, 1936 – Provided for ejectment of tenants. certain controls in the landlord-tenant Elpidio R. Quirino (1948-1953) enacted the relationships following law:  National Rice and Corn Corporation (NARIC), 1936– Established the price of  Executive Order No. 355 issued on rice and corn thereby help the poor October 23, 1950 - Replaced the National tenants as well as consumers. Land Settlement Administration with Land  Commonwealth Act. No. 461, 1937– Settlement Development Corporation Specified reasons for the dismissal of (LASEDECO) which takes over the tenants and only with the approval of the responsibilities of the Agricultural Machinery Equipment Corporation and  the Rice and Corn Production payment by the FBs and mode of Administration. compensation to landowners.  Executive Order No. 229, July 22, 1987 – President Ferdinand E. Marcos (1965-1986) Provided mechanism for the  Proclamation No. 1081 on September 21, implementation of the Comprehensive 1972, ushered the Period of the New Agrarian Reform Program (CARP). Society. Five days after the proclamation  Proclamation No. 131, July 22, 1987– of Martial Law, the entire country was Instituted the CARP as a major program proclaimed a land reform area and of the government. It provided for a simultaneously the Agrarian Reform special fund known as the Agrarian Program was decreed. Reform Fund (ARF), with an initial amount of Php50 billion to cover the estimated President Marcos enacted the following laws: cost of the program from 1987-1992.  Republic Act No. 6389, (Code of Agrarian  Executive Order No. 129-A, July 26, Reform) and RA No. 6390 of 1971-- 1987– streamlined and expanded the Created the Department of Agrarian power and operations of the DAR. Reform and the Agrarian Reform Special  Republic Act No. 6657, June 10, 1988 Account Fund. It strengthens the position (Comprehensive Agrarian Reform Law) -- of farmers and expanded the scope of An act which became effective June 15, agrarian reform. 1988, and instituted a comprehensive  Presidential Decree No. 2, September 26, agrarian reform program to promote 1972-- Declared the country under the social justice and industrialization land reform program. It enjoined all providing the mechanism for its agencies and offices of the government to implementation and for other purposes. extend full cooperation and assistance to This law is still the one being implemented the DAR. It also activated the Agrarian at present. Reform Coordinating Council.  Executive Order No. 405, June 14, 1990–  Presidential Decree No. 27, October 21, Vested in the Land Bank of the Philippines 1972-- Restricted land reform scope to the responsibility to determine land tenanted rice and corn lands and set the valuation and compensation for all lands retention limit at 7 hectares. covered by CARP.  Executive Order No. 407, June 14, 1990– President Corazon C. Aquino (1986-1992) Accelerated the acquisition and  The Constitution ratified by the Filipino distribution of agricultural lands, pasture people during the administration of lands, fishponds, agroforestry lands, and President Corazon C. Aquino provides other lands of the public domain suitable under Section 21 under Article II that “The for agriculture. State shall promote comprehensive rural President Gloria Macapagal-Arroyo (2000- development and agrarian reform.” 2010)  On June 10, 1988, former President Corazon C. Aquino signed into law  The agrarian reform program under the Republic Act No. 6657 or otherwise Arroyo administration is anchored on the known as the Comprehensive Agrarian vision “To make the countryside Reform Law (CARL). The law became economically viable for the Filipino family effective on June 15, 1988. by building partnership and promoting  Subsequently, four Presidential social equity and new economic issuances were released in July 1987 opportunities towards lasting peace and after 48 nationwide consultations before sustainable rural development.” the actual law was enacted. President  Land Tenure Improvement- DAR will Corazon C. Aquino enacted the following remain vigorous in implementing the land laws: acquisition and distribution component of  Executive Order No. 228, July 16, 1987 – CARP. The DAR will improve the land Declared full ownership to qualified tenure system through land distribution farmer beneficiaries covered by PD 27. It and leasehold. also determined the value remaining  Provision of Support Services- CARP not unvalued rice and corn lands subject of only involves the distribution of lands but PD 27 and provided for the manner of also included a package of support  services which includes: credit  Under his administration, the DAR assistance, extension services, irrigation created an anti-corruption task force to facilities, roads and bridges, marketing investigate and handle reports on alleged facilities, and training and technical anomalous activities by officials and support programs. employees of the department.  Infrastructure Projects- DAR will  The Department also pursues an “Oplan transform the agrarian reform Zero Backlog” in the resolution of cases in communities (ARCs), an area focused relation to agrarian justice delivery of the and integrated delivery of support agrarian reform program to fast-track the services, into rural economic zones that implementation of CARP. will help in the creation of job TAXATION opportunities in the countryside. Taxation is a means by which governments President Benigno Aquino III (2010-2016) finance their expenditure by imposing charges on  Under his administration, the Agrarian citizens and corporate entities, whose main Reform Community Connectivity and purpose is to accumulate funds for the functioning Economic Support Services (ARCCESS) of the government machineries. project were created to contribute to the 1. National taxes are the ones paid to the overall goal of rural poverty reduction government through the Bureau of especially in agrarian reform areas. Internal Revenue (BIR). Our national  Agrarian Production Credit Program taxation system is based on the National (APCP) provided credit support for crop Internal Revenue Code of 1997 or the production to newly organized and Republic Act No. 8424 also known as the existing agrarian reform beneficiaries’ Tax Reform Act of 1997, as amended. organizations (ARBOs) and farmers’ Import and export tariffs levied by the organizations not qualified to avail Bureau of Customs are also considered themselves of loans under the regular national taxes and duties. credit windows of banks. 2. Local taxes, on the other hand, are  The legal case monitoring system based on Republic Act 7160, otherwise (LCMS), a web-based legal system for known as the Local Government Code of recording and monitoring various kinds of 1991, as amended. These taxes and fees agrarian cases at the provincial, regional are imposed by the local government and central offices of the DAR to ensure units in every province, city, municipality, faster resolution and close monitoring of and barangay, which are given the power agrarian-related cases, was also to levy such taxes by the code. launched. NATIONAL TAXES President Rodrigo Roa Duterte (2016-2022)  Capital Gains Tax  Under his leadership, the President wants  Documentary Stamp Tax to pursue an “aggressive” land reform  Donor’s Tax program that would help alleviate the life  Estate Tax of poor Filipino farmers by prioritizing the provision of support services alongside  Excise Tax land distribution.  Income Tax  The President directed the DAR to launch  Percentage Tax the 2nd phase of agrarian reform where  Value Added Tax landless farmers would be awarded LOCAL TAXES undistributed lands under the Comprehensive Agrarian Reform  Basic Real Property Tax Program (CARP).  Franchise Tax  Duterte plans to place almost all public  Business of Printing and Publication Tax lands, including military reserves, under  Professional Tax agrarian reform.  Amusement Tax  The President also placed 400 hectares of  Community Tax agricultural lands in Boracay under  Annual Fixed Tax for Delivery Trucks and CARP. Vans  Barangay Tax   Barangay Clearance these were: 1) the Assessment and Collection Group; and 2) the Legal and TAXATION SYSTEM/PROGRAMS DURING THE Internal Administration Group. PAST ADMINISTRATIONS  With the advent of the value-added tax MARCOS ADMINISTRATION (VAT) in 1988, a massive campaign program aimed to promote and  The appointment of Misael Vera as encourage compliance with the Commissioner in 1965 led the Bureau to requirements of the VAT was launched. a "new direction" in tax administration. The adoption of the VAT system was one The most notable programs implemented of the structural reforms provided for in were the "Blue Master Program" and the the 1986 Tax Reform Program, which was "Voluntary Tax Compliance Program". designed to simplify tax administration The first program was adopted to curb the and make the tax system more equitable. abuses of both the taxpayers and BIR It was also in 1988 that the Revenue personnel, while the second program was Information Systems Services Inc. designed to encourage professionals in (RISSI) was abolished and transferred the private and government sectors to back to the BIR by virtue of a report their true income and to pay the Memorandum Order from the Office of the correct amount of taxes. And Specific Tax President dated May 24, 1988. This Department. transfer had implications on the delivery of  It was also during Commissioner Vera's the computerization requirements of the administration that the country was further Bureau in relation to its functions of tax subdivided into 20 Regional Offices and assessment and collection. 90 Revenue District Offices, in addition to  The entry of Commissioner Jose Ong in the creation of various offices which 1989 saw the advent of the "Tax included the Internal Audit Department Administration Program" which is the (replacing the Inspection Department), embodiment of the Bureau's mission to Administrative Service Department, improve tax collection and simplify tax International Tax Affairs Staff administration. The Program contained Department. several tax reform and enhancement  Providing each taxpayer with a measures, which included the use of the permanent Tax Account Number (TAN) in Taxpayer Identification Number (TIN) and 1970 not only facilitated the identification the adoption of the New Payment Control of taxpayers but also resulted in faster System and Simplified NetIncome verification of tax records. Similarly, the Taxation Scheme. payment of taxes through banks (per Executive Order No. 206), as well as the RAMOS ADMINISTRATION implementation of the package audit  The year 1993 marked the entry into the investigation by industry are considered Bureau of its first lady Commissioner, to be important measures that contributed Liwayway Vinzons-Chato. In order to significantly to the improved collection attain the Bureau's vision of performance of the Bureau. transformation, a comprehensive and AQUINO ADMINISTRATION integrated program known as the ACTS or Action-Centered Transformation Program  After the People's Revolution in February was undertaken to realign and direct the 1986, a renewed thrust towards an entire organization towards the fulfillment effective tax administration was pursued of its vision and mission. by the Bureau. "Operation: Walang  It was during Commissioner Chato's term Lagay" was launched to promote the that a five-year Tax Computerization efficient and honest collection of taxes. Project (TCP) was undertaken in 1994.  On January 30, 1987, the Bureau was This involved the establishment of a reorganized under the administration of modern and computerized Integrated Tax Commissioner Bienvenido Tan, Jr. System and Internal Administration pursuant to Executive Order (EO) No. System. 127. Under the said EO, two (2) Administration Group. major functional ESTRADA ADMINISTRATION groups headed and supervised by a Deputy Commissioner were created, and   With the advent of President Estrada's Assessment Program and Compromise administration, a Deputy Commissioner of Settlement Program and expansion of the BIR, Beethoven Rualo, was appointed coverage of the creditable withholding tax as Commissioner of Internal Revenue. system. A technology-based system that Under his leadership, priority reform promotes the and payment of taxes was measures were undertaken to enhance also adopted through the Electronic Filing voluntary compliance and improve the and Payment paperless filing of tax Bureau's productivity. One of the most returns System (eFPS). significant reform measures was the  Under Commissioner Guillermo Parayno implementation of the Economic he implemented the filing of tax cases Recovery Assistance Payment (ERAP) under the Run After Tax Evaders (RATE) Program, which granted immunity from Program as well as the conduct of Tax audit and investigation to taxpayers who Compliance Verification Drives and have paid 20% more than the tax paid in accreditation and registration of cash 1997 for income tax, VAT,and/or register machines and point of-sale percentage taxes. machines. To improve taxpayer service,  In order to encourage and educate the Bureau also established a BIR consumers/taxpayers to demand sales Contact Center in the National Office and invoices and receipts, the raffle promo eLounges in Regional Offices. "Humingi ng Resibo, Manalo ng Libo- BENIGNO AQUINO III ADMINISTRATION Libo" was institutionalized in 1999. The Large Taxpayers Monitoring System was Following the highly-acclaimed inauguration of also established under Commissioner President Benigno C. Aquino III on June 30, 2010, Rualo's administration to closely monitor a former BIR Deputy Commissioner, Atty. Kim S. the tax compliance of the country's large Jacinto Henares, was appointed as the new taxpayers. Commissioner of Internal Revenue. During her  In line with the passage of the Electronic first few months in the BIR, Commissioner Commerce Act of 2000 on June 14, the Henares focused on the filing of tax evasion cases Bureau implemented a Full Integrated under the RATE Program, in compliance with the Tax System (ITS) Rollout Acceleration SONA pronouncements of President Aquino. Program to facilitate the full utilization of DUTERTE ADMINISTRATION tax computerization in the Bureau's operations. Under the Program, seven (7)  The current President of the Philippines, ITS back-end systems were released in President Rodrigo Duterte, implemented stages in RR 8- Makati City and the Large the TRAIN Law or Tax Reform for Taxpayers Service. Acceleration and Inclusion which was signed last January 01, 2018, which ARROYO ADMINISTRATION seeks to correct a number of deficiencies  Under Commissioner Bañez's in the tax system to make it simpler, fairer, administration, the BIR’s thrust was to and more efficient. Wherein the rich will transform the agency to make it taxpayer- have a bigger contribution and the poor focused. This was undertaken through the will benefit more from the government’s implementation of change initiatives that program and services. were directed to 1) reform the tax system TRAIN LAW to make it simpler and suit the Philippine culture; 2) re-engineer the tax processes The prominent features of the tax reform are lower to make them simpler, more efficient, and personal income tax and higher consumption tax. transparent; 3) restructure the BIR to give Individual taxpayers with taxable income not it financial and administrative flexibility; exceeding ₱250,000 annually are exempted from and 4) redesign the human resource income tax. The exemption for minimum wage policies, systems, and procedures to earners is retained in the revised tax system. Tax transform the workforce to be more rates for individual taxpayers still follow the responsive to taxpayers' needs. progressive tax system with the maximum rate of  Measures to enhance the Bureau's 35%, (income which P8,000,000,000 and above revenue-generating capability were also are the ones charge with this) and minimum rates implemented, the most notable of which of 20% (taxable years 2018 to 2022) and 15% were the implementation of the Voluntary (2023 onwards). On the other hand, consumption taxes, in the form of higher excise tax on tobacco of the business sector brought about by products, petroleum products, automobiles, the ongoingCOVID-19 pandemic. tobacco, and additional excise tax on sweetened  CREATE also provides for a generous beverages and non-essential, invasive cosmetic and flexible tax incentive system that is procedures were introduced. It also expanded the performance based, time-bound, VAT base by repealing exemption provisions in targeted, and transparent. These numerous special laws principles have been unanimously recognized by stakeholders during hearings and consultations. The tax incentives system under CREATE balances the interests of all stakeholders while remaining faithful to the fundamental principles and mindful of the country’s fiscal challenges. Ear Marking of the revenues from TRAIN Law For 5 years from the law's enactment, all revenues will be set aside for infrastructure and social programs only, with a 70% and 30% portion respectively. Infrastructure Projects Infrastructure projects that will receive priority funding include the Build, Build, Build Program that tackles the problem of congestion through the construction of public transport systems and road networks and the refurbishing and enhancing of military facilities. Additionally, part of the 70% will be allocated to the building of sports facilities in public schools as well as amenities that will allow access to potable water in public spaces. Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act (Package 2 of TRAIN Law)  The Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act is the largest fiscal stimulus for businesses in our recent history. It is estimated to provide private enterprises more than 1 trillion pesos worth of tax relief over the next 10 years. MSMEs will be the biggest beneficiaries of CREATE through the grant of the largest ever corporate percent. income tax rate reduction in the country, from 30 percent to 20 percent. Large corporations also enjoy an immediate reduction in the corporate income tax rate from 30 to 25 percent.  CREATE also provides other forms of tax relief which are part of a package of economic recovery measures implemented by the government to address the varying needs and concerns