Additional Information on Agrarian Reform in the Philippines PDF

ADDITIONAL INFORMATION IN RIPH (FINAL LESSONS) History of Land and Agrarian Reform in the Philippines The core objective of agrarian reform is to promote social equity and improve agricultural productivity. Feudal System was present during the Pre-Colonial Period. Encomienda System was...

ADDITIONAL INFORMATION IN RIPH (FINAL LESSONS) History of Land and Agrarian Reform in the Philippines The core objective of agrarian reform is to promote social equity and improve agricultural productivity. Feudal System was present during the Pre-Colonial Period. Encomienda System was implemented during the Spanish Era. Inquilinos were tenants who leased land from friars and paid a fixed ground rent. They were not high-ranking government officials managing public lands. Estate proprietors were primarily religious orders, criollos, mestizos, and Spanish peninsulares. The Americans resolved the Friar Lands conflict by purchasing and disposing of the lands to Filipino farmers. Torrens System was introduced during the American Period. President Quezon addressed social unrest through the Rural Program Administration. Manuel Quezon - Rice Share Tenancy Act of 1933 (Act No. 4054) aimed to regulate tenancy agreements and improve conditions for tenants. The first land reform law under the Third Republic is Republic Act No. 1400 (Land Reform Act). President Roxas addressed agrarian conflict by adjusting the share percentage to 70-30. The 70-30 Sharing Arrangement System occurred during the Third Republic. Elpidio Quirino - Land Settlement Development Corporation (LASEDECO) facilitated the resettlement of landless farmers. Republic Act No. 3844 - Agricultural Land Reform Code was enacted during Diosdado Macapagal’s presidency, not under Magsaysay. It aimed to abolish share tenancy, institutionalize leaseholds, and provide tenant farmers with pre- emption and redemption rights. Increasing taxes on agricultural produce was not a goal. The Magsaysay administration addressed the HUKBALHAP insurgency by providing residential and farm lands in Palawan and Mindanao. The Agricultural Land Reform Code (RA 3844) solved the tenancy problem by abolishing share tenancy. The Department of Agrarian Reform (DAR) is responsible for implementing CARP. The implementation of PD 27 prioritized all rice and corn lands above 24 hectares and not below 12 hectares. The maximum amortization period under PD 27 is 15 years.  PD 27 issues a Certificate of Land Transfer to ensure farmer-beneficiary ownership. Agrarian reform contributes to economic development by enabling small farmers to become more productive. Under CARP, agricultural land exceeding retention limits is prioritized for redistribution. Landowners can retain a maximum of 5 hectares under CARP. If a farmer-beneficiary cannot pay the amortization, the land is returned to the government. The Land Bank of the Philippines appraises and compensates landowners for land acquisition under RA 6657. If a farmer-beneficiary leases the redistributed land, they lose rights to the land. A farmer can transfer CARP land to their child if the child is at least 15 years old. The primary funding source for CARP is the Agrarian Reform Fund. To convert agricultural land to industrial use, certification from DAR and DENR is required. No crop is exempted from CARP coverage. If a farmer-beneficiary abandons CARP land, it reverts to DAR for redistribution. The primary mandate of DAR is to redistribute agricultural land to landless farmers. Comprehensive Agrarian Reform Law was enacted during the Fifth Republic. The Comprehensive Agrarian Reform Law (CARL) was enacted during Corazon Aquino’s administration, not under Marcos. History of the Philippine Government and Constitution The Alcalde Mayor governs a province or region. The Gobernadorcillo is the leader of a town or pueblo. The Governor-General is the highest official, representing the King of Spain and overseeing all governance, both civil and military. The Real Audiencia is the highest court in the colony, responsible for legal and judicial affairs. The Alcalde Mayor is responsible for overseeing a city, maintaining order, and enforcing local laws. Mindanao is where the Sultanates of Sulu and Maguindanao were formed in the 15th and 16th centuries, respectively. Friar Lands were targeted for confiscation during Emilio Aguinaldo’s government to address land ownership issues.  Frailocracy describes the politically powerful friars under the Patronato Real during colonization. Torrens System was introduced by the Americans for land registration, granting titles after ownership was proven in court. Felipe Agoncillo was sent by Aguinaldo as the Philippine emissary to advocate for Philippine independence from Spain and the United States. Barasoain Church was the venue for the inauguration of the Malolos Congress, which drafted a constitution to establish the republic. Emilio Aguinaldo - Malolos Constitution was drafted by the Malolos Congress, establishing the First Philippine Republic. Emilio Aguinaldo - Biak na Bato Constitution served as the basis for the revolutionary government against Spanish rule. Manuel Quezon - Tydings-McDuffie Act of 1934 prepared the Philippines for independence by establishing a Commonwealth government. Manuel Quezon - 1935 Constitution was the fundamental law during the Commonwealth period, creating a presidential government system. The Treaty of Versailles was signed after World War I Manuel Roxas - Veteran’s Benefits Act of 1946 provided benefits to Filipino soldiers and their families. Manuel Roxas - U.S.-Philippine Military Bases Agreement granted the U.S. rights to maintain military bases in the Philippines. Manuel Roxas - Bell Trade Act of 1946 established trade relations and economic parity between the Philippines and the U.S. Jose P. Laurel - 1943 Constitution was enacted under Japanese occupation, creating a puppet government. Elpidio Quirino - Agricultural Credit and Cooperative Financing Administration (ACCFA) provided farmers with credit and financial support. Diosdado Macapagal - Transferred Independence Day from July 4 to June 12, commemorating Aguinaldo’s declaration of independence. Ramon Magsaysay - Established the Social Security System to provide social security benefits for workers. Ramon Magsaysay - National Resettlement and Rehabilitation Administration (NARRA) helped resettle farmers in idle public lands. Ramon Magsaysay was known as the “Man of the Masses,” opened Malacañang to the public, and implemented the Hukbalahap amnesty program. He died in a plane crash Republic Act No. 1166 (NARRA) was not a law during the American Period. It was enacted post-World War II under Ramon Magsaysay. Carlos P. Garcia - Filipino First Policy prioritized Filipino industries over foreign investments.  Carlos P. Garcia - Austerity Program aimed to promote self-reliance and reduce dependence on imported goods. Diosdado Macapagal - Agricultural Land Reform Code (RA No. 3844) abolished share tenancy and provided landownership to tenants. Diosdado Macapagal - Confederation of MAPHILINDO fostered unity among Malaysia, the Philippines, and Indonesia. Ferdinand Marcos - Department of Agrarian Reform was established to implement agrarian policies. Ferdinand Marcos - IR8 hybrid rice, also known as “Miracle Rice,” was developed during his administration to boost agricultural productivity. Ferdinand Marcos - Martial Law was declared in 1972, centralizing power under his administration. Ferdinand Marcos - 1973 Constitution introduced a parliamentary system and extended presidential powers. Corazon Aquino - Comprehensive Agrarian Reform Law (CARL) aimed to provide equitable distribution of agricultural lands. Corazon Aquino - 1987 Constitution was enacted to restore democracy and safeguard civil liberties. Corazon Aquino - EDSA People Power Revolution marked the peaceful ousting of the Marcos regime and restored democracy. Fidel Ramos served during the Fifth Republic. The Malolos Constitution was the first republican constitution in Asia and established a presidential government The Malolos Constitution was the first republican constitution in Asia. The 1935 Constitution failed to provide adequate social and economic reforms, protections for civil liberties, and women’s rights. It also allowed foreign control of the national economy. The 1935 Constitution was established by the Commonwealth under American rule and adopted a presidential system. The 1943 Constitution was imposed during Japanese occupation and granted limited independence under a puppet government. The 1973 Constitution was instituted during martial law, introducing a modified parliamentary system for the Philippines. The 1987 Constitution prohibits the employment of war for offensive purposes. The 1987 Constitution includes Anti-Martial Law and Anti-War provisions but does not specifically mention Anti-Terrorism and National Security provisions. The 1987 Constitution was enacted after the People Power Revolution, restoring democracy and safeguarding civil liberties and human rights. PREAMBLE We, the sovereign Filipino people, imploring the aid of Almighty God, in order to build a just and humane society, and establish a Government that shall embody our ideals and aspirations, promote the common good, conserve and develop our patrimony, and secure to ourselves and our posterity, the blessings of independence and democracy under the rule of law and a regime of truth, justice, freedom, love, equality, and peace, do ordain and promulgate this Constitution. The Fundamentals of Taxation and Some Features of the TRAIN Law Legislative Branch is granted the power of taxation by the Philippine Constitution. Power of Taxation is the sovereign authority to impose burdens or charges on persons or property for government support. Limitation of Territorial Jurisdiction states that taxing power does not extend beyond a country’s territorial limits but can tax persons, property, income, or business within its boundaries. Purpose of Taxation is to raise revenues for public needs, enabling people to live in a civilized society. Value-Added Tax (VAT) is imposed on the sale of goods and services at each production or distribution stage. Real Estate Tax is levied by local governments on land and property ownership. Local Business Taxes are collected from businesses within local jurisdictions. Income Tax is imposed on individual earnings, such as salaries and wages. Direct Tax occurs when the person on whom the tax is imposed absorbs the tax or bears it. Capitalization occurs when the entire series of future taxes is shifted backward at the time of purchasing durable goods. Exemption grants immunity from tax obligations to specific individuals or corporations. Transformation happens when a producer pays the taxes and recovers the additional expenses. Shifting transfers the tax burden from the original payer to another entity or individual. Evasion is the illegal effort to avoid payment of tax. Regulatory Taxes aim to achieve social and economic goals, regardless of revenue generation. Property Taxes are assessed based on the valuation of property at the owner’s domicile. Theoretical Justice refers to using revenues based on taxpayers’ ability to pay. Republic Act No. 7160 (Local Government Code of 1991) outlines LGU taxes as a major source of revenue. Bureau of Internal Revenue collects taxes at the national level, while local treasurers collect local taxes. The basic principles of taxation are fiscal adequacy, administrative feasibility, and equality or theoretical justice. Voluntary compliance is not a principle.  Tax exemptions include income earned by minimum wage earners, charitable institutions, and scholarships granted to deserving students. Valuation of properties is not exempt. Tax systems classified by rate include progressive, proportional, and regressive taxes. Specific tax is not classified by rate but by quantity or measure. Forms of escape from taxation include capitalization, evasion, exemption, and shifting. Donation is not a form of escape. Essential characteristics of taxes are that they are compulsory, imposed by the government, for public purposes, and not voluntary. Visit to Local Museums and Historical Shrines Promoting local history involves organizing heritage tours, maintaining museums, and publishing works about local history. Discouraging schools from teaching local history undermines this goal. The National Museum of the Philippines operates the National Museum of Fine Arts, Anthropology, and Natural History. The National Museum of Science and Technology is not part of its system.