History Notes Finals PDF

**[1899 CONSTITUTION]** Preamble We, the Representatives of the\ Filipino People, legally convened to\ establish justice, provide for the\ common defense, promote the\ general welfare and ensure the\ blessings of liberty, imploring the\ aid of the Sovereign Lawgiver of the\ Universe in order to ob...

**[1899 CONSTITUTION]** Preamble We, the Representatives of the\ Filipino People, legally convened to\ establish justice, provide for the\ common defense, promote the\ general welfare and ensure the\ blessings of liberty, imploring the\ aid of the Sovereign Lawgiver of the\ Universe in order to obtain these\ objectives, have voted, decreed and\ approved the following **Colonial Struggle:** The Philippines was under Spanish rule for over 300 years. **Philippine Revolution:** In 1896, Filipinos began fighting for independence from Spain. **Spanish-American War (1898):** The U.S. defeated Spain, and the Philippines was ceded to the U.S. under the Treaty of Paris. The U.S. paid Spain 20 million dollars. **[The Malolos Congress]** **Date of Formation:** September 15, 1898. **Location:** Barasoain Church, Malolos, Bulacan. **Purpose:** Drafted the constitution to establish an independent Philippine Republic. **[Main Provision]** **Unicameral Assembly:** Created a representative government with a National Assembly. **Separation of Powers:** Established executive, legislative, and judicial branches. **Civil Liberties:** Included rights like freedom of speech, press, and religion. **Social Justice:** Aimed to provide rights for education and protection of property. **[Inauguration of the First Philippine Republic]** **Date:** January 23, 1899. **President:** Emilio Aguinaldo. **Significance:** Recognized as Asia\'s first democratic republic. **[Impact and Legacy]** **Symbol of Independence:** Although short-lived, it represented Filipino aspirations for sovereignty. **Conflict with the U.S.:** Triggered the Philippine-American War as the U.S. asserted control over the Philippines. **Inspiration for Future Movements:** Laid the groundwork for future independence efforts. **[1935 PHILIPPINE CONSTITUTION]** **Preamble** The Filipino people, imploring the aid of Divine Providence, in order to establish a government that shall em­body their ideals, conserve and develop the patrimony of the nation, promote the general welfare, and secure to themselves and their posterity the blessings of independence under a régime of justice, liberty, and democracy, do ordain and promulgate this Constitution. **[Background on the Philippine-American War and U.S. Colonization]** **[The Tydings-McDuffie Act (1934)]** **[The Constitutional Convention of 1934-1935]** **[Main Provisions of the 1935 Constitution]** **[Ratification and Implementation]** - **Ratification Date:** May 14, 1935 - **Plebiscite Results:** Approved by the majority of Filipino voters. - **Significance:** Established the Commonwealth of the Philippines with Manuel Quezon as the first President. **[Challenges and Amendments]** - **Japanese Occupation:** 1942-1945 -- Interrupted the operation of the 1935 Constitution. - **1940 Amendments:** Modified terms of the president and vice president and allowed re-election. - **Post-War Revival:** Restored after World War II, leading to full independence in 1946. **[Impact of the 1935 Constitution]** - **Self-Government:** Marked the first self-governing Filipino republic under U.S. oversight. - **Economic and Social Reforms:** Provided the framework for Philippine policy and governance. - **Independence Roadmap:** Guided the country toward full independence in 1946. **[1973 CONSTITUTION]** **PREAMBLE** We, the sovereign Filipino people, imploring the aid of Divine Providence, in order to establish a Government that shall embody our ideals, promote the general welfare, conserve and develop the patrimony of our Nation, and secure to ourselves and our posterity the blessings of democracy under a regime of justice, peace, liberty, and equality, do ordain and promulgate this Constitution. **[Introduction to Federalism in the Philippines]** **[Historical Context: The 1973 Constitution]** **[Modified Parliamentary System (1973-1986)]** **Key Features:** - Close collaboration between executive and legislative branches. - Batasang Pambansa as the legislative body. **[1987 CONSTITUTION]** **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. **[End of the 1973 Constitution and the Shift to the 1987 Constitution]** **[COMPREHENSIVE AGRARIAN REFORM LAW OF 1988\ (REPUBLIC ACT NO. 6657)]** **The Comprehensive Agrarian Reform Law,** aims to promote social justice and industrialization by [redistributing agricultural land to landless farmers and farmworkers.] Its goal is to improve equity in land ownership and productivity in rural areas. **Land Redistribution**: It covers all public and private agricultural lands, distributing these to qualified beneficiaries, primarily landless farmers and tenants. [Landowners are compensated based on land valuation.] **Beneficiaries**: Farmers, agricultural workers, and regular farm laborers who till the land or directly manage it are the primary recipients. **Support Services:** The law provides support such as infrastructure, credit assistance, and training programs to help beneficiaries effectively manage and develop the lands they receive. **Retention Limits**: Landowners are allowed to retain up to 5 hectares, with additional limits of 3 hectares per child, provided the child is directly managing the land. The law is implemented through the **Comprehensive Agrarian Reform Program (CARP)**, supervised by the Department of Agrarian Reform (DAR). **It remains one of the most significant legal frameworks addressing land reform in the country, though its implementation has faced challenges like resistance from landowners, administrative delays, and limited resources.** **The Hacienda Luisita Massacre** The Hacienda Luisita Massacre was a violent clash between police and striking workers at a sugar plantation owned by the Cojuangco family in Tarlac, Philippines, on November 16, 2004. The incident resulted in the deaths of 12 workers, including two children, and injured hundreds more. **[TAXATION]** **[I) CONCEPTS OF TAXATION]** It states that taxation is an enforced proportional contribution imposed by the state to support the government. The three main purposes of taxation are to raise revenue, regulate activities, and promote general welfare. **[II) HISTORY OF TAXATION IN THE PHILIPPINES]** Philippine taxation dates back to pre-colonial times, where early Filipinos paid tributes like crops, gold, or labor to local rulers (datus). During Spanish colonization (1521--1898), the \"tributo\" system was formalized, requiring all Filipinos to pay taxes in cash or kind, later replaced by the \"cedula personal\" (community tax certificate). Under American rule (1898-1946), a modern taxation system was introduced, including individual and corporate income taxes. The Internal Revenue Law of 1904 established the Bureau of Internal Revenue (BIR) to enforce tax collection. After independence in 1946, the Philippines developed its own tax policies, culminating ni the National Internal Revenue Code of 1977. In recent years, reforms like the TRAIN Law (2018) aimed to simplify taxes, lower rates for individuals, and broaden the tax base. **[III) LEGAL BASIS OF TAXATION IN THE PHILIPPINES]** Constitution: [Article VI, Section 28 of the Constitution](https://en.wikipedia.org/wiki/Constitution_of_the_Philippines#Article_VI_%E2%80%93_Legislative_Department) states that \"the rule of taxation shall be uniform and equitable\" and that \"[Congress](https://en.wikipedia.org/wiki/Congress_of_the_Philippines) shall evolve a [progressive system of taxation](https://en.wikipedia.org/wiki/Progressive_tax)\" Philippine taxation is administered both at national and local levels. On the national level, the Bureau of Internal Revenue (BIR) is the primary taxing authority and is responsible for the administration of the imposition, assessment, and collection of national internal revenue taxes including income taxes, VAT, excise taxes, and other taxes imposed under the NIRC. On a local level, the LGUs such as provinces, cities, municipalities, and barangays (the smallest political unit in the country) are imbued with authority to impose and collect local taxes. These include real property taxes, professional taxes, and business taxes. The imposition of such taxes are under the discretion of the LGU, subject to limits under national laws. Each LGU also has its own local revenue office to administer and collect such taxes. **[IV) TRAIN LAW]** **What is the TRAIN Law?** The TRAIN Law, officially known as Republic Act No. 10963, is part of the Philippine government's Comprehensive Tax Reform Program (CTRP). Its primary goal is to simplify the tax system, make it fairer, and improve revenue generation for essential government projects and services. **Updated Income Tax Rates for 2024** The 2024 adjustments to income tax rates reflect the government's continued commitment to a progressive tax system. Here's a breakdown of the new rates: **For Individuals Earning Below PHP 250,000 Annually** - **For Individuals Earning Between PHP 250,000 and PHP 8 Million Annually** The updated income tax brackets for 2024 are: - Income over PHP 250,000 up to PHP 400,000: 15% of hte excess over PHP 250,000. - Income over PHP 400,000 up ot PHP 800,000: PHP 22,500 + 20% of hte exces over PHP 400,000. - Income over PHP 800,000 up to PHP 2 million: PHP 102,500 +25% of the excess over PHP 800,000. - Income over PHP 2 million up to PHP 8 million: PHP 402,500 + 30% of the excess over PHP 2million. These changes are intended to reduce the tax burden on middle-income earners while ensuring that higher- income individuals contribute a higher percentage of their earnings. **For Individuals Earning Above PHP 8 Million Annually** - **[V) KINDS OF TAXES IN THE PHILIPPINES]** In the Philippines, there are several types of taxes that individuals and businesses need to be aware of. These taxes are collected by the Bureau of Internal Revenue (BIR) and are used to fund government services and projects. Below are the different types of taxes in the Philippines payable to the BIR: - **Income Tax** -- This is a tax on the income earned by individuals, corporations, partnerships, and other entities. The amount of tax to be paid is based on the taxpayer's net income.  This can be Corporate Income Tax or Income Tax as an individual.  - **Value Added Tax (VAT) **-- This is a tax on the sale of goods and services in the Philippines. The current VAT rate is 12%.  - **Excise Tax** -- This is a tax on specific goods such as alcohol, tobacco, and petroleum products. The amount of tax to be paid depends on the type and quantity of the product.   - **Capital Gains Tax** -- This is a tax that is imposed on the gain presumed to have been realized by the seller for any sale, exchange and/or disposition of capital asset (including other forms of conditional sales/pacto de retro sales) in the Philippines.  - **Documentary Stamp Tax** -- This is a tax on documents such as contracts, deeds, and other legal documents. The tax rate varies depending on the nature of the document. - **Percentage Tax** -- This is a tax on a person or juridical entities engaged in business/trade that sells lease goods, properties or services whose gross annual sales or receipts do not exceed **3 million** and are not VAT registered in the Philippines. - **Withholding Tax** -- This is a corporate tax imposed on taxpayers engaged in any trade or business in the Philippines. This tax is withheld from the salary of every employee by the employer which will serve as an advanced payment for Income Taxes during a business year. - **Donor's Tax** -- This is a tax on gifts and donations. The donor is responsible for paying this tax.  Below are other types of taxes in the Philippines payable to the City Treasurer or Municipal Treasurer: - **Real Property Tax (RPT)** - This is a tax on real property such as land, buildings, and houses. The tax rate is based on the assessed value of the property. - **Business Tax** - This is essentially, a tax by the local government unit on businesses operating within its locality - **Transfer Tax** - This is a tax levied by the local government every time there is a transfer of real property. **[OTHER ISSUES IN THE PHILIPPINES]** - **Typhoons and natural disasters** - **Climate change** - **Deforestation and land degradation** - **Water pollution** - **Geographic isolation** - **Mountainous terrain** - **Volcanic activity** - **Sea level rise** - **Inadequate infrastructure** - **Destructive fishing** - **Plastic waste** - **Poverty** - **Traffic jams** - **Inflation** - **Lack of resources and infrastructure in Schools (Education)** - **COVID-19 (Education)** - **Budget (Education)** - **Corruption** - **Unemployment**