RIPHModule4a PDF - Social, Political, Economic, and Cultural Issues in Philippine History

Module 4 Social, Political, Economic and Cultural Issues in Philippine History 58 Module 4 Social, Political, Economic and Cultural Issues in Philippine History This module is about the social, political, economic and cultural issues in Phili...

Module 4 Social, Political, Economic and Cultural Issues in Philippine History 58 Module 4 Social, Political, Economic and Cultural Issues in Philippine History This module is about the social, political, economic and cultural issues in Philippine History. It gives emphasis on the three mandated topics, namely; the agrarian reform policies, the evolution of Philippine Constitution, and the history of Taxation. However, suggested topics are provided to include in this module. Learning Outcomes At the end of this module, you should have 1. Learned how to identify and use the primary sources 2. Mastered the historical facts herein and their connections with one another 3. Effectively communicated using various techniques and genres their historical analysis of a particular event or issue that could help other people understand the chosen topic. 4. Proposed recommendations or solutions to present day problems based on your own understanding of their root causes, and your anticipation of future scenarios. 59  Pre- Assessment In our google classroom I. Instruction: Choose the best answer. Write the letter of your answer on the space provided before each number. Core Content The following are the three (3) mandated topics in this module. These include a) the agrarian reform policies, b. the evolution of Philippine Constitution, and c) the history of Taxation. History of Agrarian Reform and Its Policies Pre-Spanish Period The ancient society was composed of barangay which was the unit of government. It is composed of 30 to 100 families mostly related by blood and ruled by the datu. Social classes existed in the ancient society, namely; the nobles (where the datu and his family belong), the freemen of maharlika and dependents. The dependents is divided into two, the aliping namamahay (serfs) and aliping sagigilid (slaves). Despite of this social structure, everyone had access to the land. The trade was done through barter trade. No currency was used as medium of exchange. Spanish Period The Spanish colonization introduced the concept of Encomienda. The Spainiards subdivided the Philippines into different encomienda to facilitate their pacification campaign. Each encomienda was led by the encomiendero who had the power to collect taxes from the natives within its jurisdiction. Later, these encomienderos became abusive to their powers and introduced corrupt practices by 60 not remitting the total collected amount of taxes to the King of Spain. The natives who freely cultivated the land were transformed into a share tenant of the land they tilled. First Philippine Republic The Malolos Repuplic was established in 1899 by virtue of Malolos Constitution in which Gen. Emilio Aguinaldo as President intended to confiscate the large tract of lands especially those owned by the church, the Friar Lands. However, this was not materialized because Gen. Emilio Aguinaldo was capture that led to the death of this Republic. American Period During this period, several legislations were passed and implemented for agrarian concerned. These are as follows: Philippine Bill of 1902 set the ceilings on the hectarage of private individuals and corporations may acquire: 16 has. for private individuals and 1,024 has. for corporations. Land Registration Act of 1902 (Act No. 496) provided for a comprehensive registration of land titles under the Torrens system. Public Land Act of 1903 introduced the homestead system in the Philippines. Tenancy Act of 1933 (Act No. 4054 and 4113) regulated relationships between landowners and tenants of rice (50-50 sharing) and sugar cane lands. The Torrens system, which the Americans instituted for the registration of lands, did not solve the problem completely. Either they were not aware of the law or if they did, they could not pay the survey cost and other fees required in applying for a Torrens title (https://www.dar.gov.ph/about-us/agrarian-reform-history, accessed July 10, 2020). Commonwealth Period The President of the Philippine Commonwealth was President Manuel L. Quezon in which social unrest in Central Luzon was happening. Thus, the Social Justice Program was initiated. In this time, the following legislations were enacted: 1935 Constitution – "The promotion of social justice to ensure the well-being and economic security of all people should be the concern of the State" Commonwealth Act No. 178 (An Amendment to Rice Tenancy Act No. 4045), Nov. 13, 1936 provided for certain controls in the landlord-tenant relationships. National Rice and Corn Corporation (NARIC), 1936 established the price of rice and corn thereby help the poor tenants as well as consumers. 61  Commonwealth Act. No. 461, 1937 specified reasons for the dismissal of tenants and only with the approval of the Tenancy Division of the Department of Justice. Rural Program Administration, created March 2, 1939 provided the purchase and lease of haciendas and their sale and lease to the tenants. Commonwealth Act No. 441 enacted on June 3, 1939 created the National Settlement Administration with a capital stock of P20,000,000 (https://www.dar.gov.ph/about-us/agrarian-reform-history, accessed July 10, 2020). Japanese Occupation The bombing of Pearl Harbor happened on December 7, 1941. The next day, they proceeded to the Pacific particularly the Philippines and their first offensive attack was in Clark Field, Pampanga. Hukbalahap controlled whole areas of Central Luzon; landlords who supported the Japanese lost their lands to peasants while those who supported the Huks earned fixed rentals in favor of the tenants. Unfortunately, the end of war also signaled the end of gains acquired by the peasants. Upon the arrival of the Japanese in the Philippines in 1942, peasants and workers organizations grew strength. Many peasants took up arms and identified themselves with the anti-Japanese group, the HUKBALAHAP which means Hukbo ng Bayan Laban sa Hapon (https://www.dar.gov.ph/about-us/agrarian-reform-history, accessed July 10, 2020). Philippine Republic The declaration of the Philippine Independence in 1946 marked the end of the Philippine Commonwealth and the start of Philippine Republic also known as the third Philippine Republic but the problems of land tenure remained even worst in some other areas. Thus, the Congress of the Philippines revised the tenancy law. The following are the laws enacted under President Manuel A. Roxas (1946- 1948): Republic Act No. 34 established the 70-30 sharing arrangements and regulating share-tenancy contracts. Republic Act No. 55 provided for a more effective safeguard against arbitrary ejectment of tenants. When Elpidio R. Quirino (1948-1953) became the President, he enacted the following law: Executive Order No. 355 issued on October 23, 1950 -- Replaced the National Land Settlement Administration with Land Settlement Development Corporation 62 (LASEDECO) which takes over the responsibilities of the Agricultural Machinery Equipment Corporation and the Rice and Corn Production Administration. The following laws were enacted under the presidency of Ramon Magsaysay (1953-1957): Republic Act No. 1160 of 1954 -- Abolished the LASEDECO and established the National Resettlement and Rehabilitation Administration (NARRA) to resettle dissidents and landless farmers. It was particularly aimed at rebel returnees providing home lots and farmlands in Palawan and Mindanao. Republic Act No. 1199 (Agricultural Tenancy Act of 1954) -- governed the relationship between landowners and tenant farmers by organizing share-tenancy and leasehold system. The law provided the security of tenure of tenants. It also created the Court of Agrarian Relations. Republic Act No. 1400 (Land Reform Act of 1955) -- Created the Land Tenure Administration (LTA) which was responsible for the acquisition and distribution of large tenanted rice and corn lands over 200 hectares for individuals and 600 hectares for corporations. Republic Act No. 821 (Creation of Agricultural Credit Cooperative Financing Administration) -- Provided small farmers and share tenants loans with low interest rates of six to eight percent (https://www.dar.gov.ph/about-us/agrarian-reform- history, accessed July 10, 2020). President Carlos P. Garcia (1957-1961) continued the program of President Ramon Magsaysay. No new legislation passed. Diosdado P. Macapagal (1961-1965) became the president. In 4 years time he enacted only one law known as Agricultural Land Reform Code. Republic Act No. 3844 of August 8, 1963 (Agricultural Land Reform Code) abolished share tenancy, institutionalized leasehold, set retention limit at 75 hectares, invested rights of preemption and redemption for tenant farmers, provided for an administrative machinery for implementation, institutionalized a judicial system of agrarian cases, incorporated extension, marketing and supervised credit system of services of farmer beneficiaries. The RA was hailed as one that would emancipate Filipino farmers from the bondage of tenancy (https://www.dar.gov.ph/about-us/agrarian-reform-history, accessed July 10, 2020). President Ferdinand E. Marcos (1965-1986) is the only president of the Republic of the Philippines who served for 20 years, the longest ever. Proclamation No. 1081 on September 21, 1972 ushered the Period of the New Society. Five days after the proclamation of Martial Law, the entire country was proclaimed a land reform area and simultaneously the Agrarian Reform Program was decreed. 63  Despite of the longest number of years President Marcos served, yet he enacted 3 significant laws to fit the existing condition of the country. Republic Act No. 6389, (Code of Agrarian Reform) and RA No. 6390 of 1971 created the Department of Agrarian Reform and the Agrarian Reform Special Account Fund. It strengthen the position of farmers and expanded the scope of agrarian reform. Presidential Decree No. 2, September 26, 1972 declared the country under land reform program. It enjoined all agencies and offices of the government to extend full cooperation and assistance to the DAR. It also activated the Agrarian Reform Coordinating Council. Presidential Decree No. 27, October 21, 1972 restricted land reform scope to tenanted rice and corn lands and set the retention limit at 7 hectares (https://www.dar.gov.ph/about-us/agrarian-reform-history, accessed July 10, 2020). By virtue of People Power, President Corazon C. Aquino (1986-1992) was installed as President of February 25, 1986. The 1987 Constitution ratified by the Filipino people during the administration of President Corazon C. Aquino provides under Section 21 under Article II that “The State shall promote comprehensive rural development and agrarian reform.” On June 10, 1988, former President Corazon C. Aquino signed into law Republic Act No. 6657 or otherwise known as the Comprehensive Agrarian Reform Law (CARL). The law became effective on June 15, 1988. Subsequently, four Presidential issuances were released in July 1987 after 48 nationwide consultations before the actual law was enacted. President Corazon C. Aquino enacted the following laws: Executive Order No. 228, July 16, 1987 declared full ownership to qualified farmer-beneficiaries covered by PD 27. It also determined the value remaining unvalued rice and corn lands subject of PD 27 and provided for the manner of payment by the FBs and mode of compensation to landowners. Executive Order No. 229, July 22, 1987 provided mechanism for the implementation of the Comprehensive Agrarian Reform Program (CARP). Proclamation No. 131, July 22, 1987 instituted the CARP as a major program of the government. It provided for a special fund known as the Agrarian Reform Fund (ARF), with an initial amount of Php50 billion to cover the estimated cost of the program from 1987-1992. Executive Order No. 129-A, July 26, 1987 streamlined and expanded the power and operations of the DAR. Republic Act No. 6657, June 10, 1988 (Comprehensive Agrarian Reform Law) instituted a comprehensive agrarian reform program to promote social justice and industrialization providing the mechanism for its implementation and for other purposes. This law took effect on June 15, 1988 is still the one being implemented at present. 64  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 (https://www.dar.gov.ph/about-us/agrarian-reform-history, accessed July 10, 2020). When President Fidel V. Ramos (1992-1998) formally took over in 1992, his administration came face to face with publics who have lost confidence in the agrarian reform program. His administration committed to the vision “Fairer, faster and more meaningful implementation of the Agrarian Reform Program. He enacted the following laws: 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 limited the type of lands that may be converted by setting conditions under which 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) battle cry “ERAP PARA SA MAHIRAP’made him very popular during the 1998 presidential election. He enacted this law during his term as follows: Executive Order N0. 151, September 1999 (Farmer’s Trust Fund) allowed the voluntary consolidation of small farm operation into medium and large scale integrated enterprise 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 into agrarian sector to make FBs competitive. However, Pres. Estrada was not able to finish his term of office. He was ousted from office by the people who place him in the same office, the Office of the President (https://www.dar.gov.ph/about-us/agrarian-reform-history, accessed July 10, 2020). President Gloria Macapagal-Arroyo (2001-2010) became the successor of Joseph Estrada. 65  The agrarian reform program under the Arroyo administration is anchored on the vision “To make the countryside economically viable for the Filipino family by building partnership 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. Infrastructure 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 (https://www.dar.gov.ph/about- us/agrarian-reform-history, accessed July 10, 2020). When Arroyo’s term of office ended, her successor was President Benigno Aquino III (2010-2016) who won in the recent presidential race. President Benigno Aquino III 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. The younger 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. Under his administration, 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 66 and central offices of the DAR to ensure faster resolution and close monitoring of agrarian-related cases, was also launched. Aside from these initiatives, Aquino also enacted 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 (https://www.dar.gov.ph/about-us/agrarian-reform-history, accessed July 10, 2020). In the national election in 2016, President Rodrigo Roa Duterte (2016 – present) won over his opponents. Under his leadership, the President 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. The President 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. The President also 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 (https://www.dar.gov.ph/about-us/agrarian- reform-history, accessed July 10, 2020). ********** 67  Evolution of the Philippine Constitution As part of the evolution of the Philippine government, several constitutions were enacted, either as mandated by the changing needs of the times, or as needed to satisfy the desires, whims, and caprices of the one holding the reins of political life. Matrix of the Constitution of the Philippines 1897 Biac-na-Bato Constitution - 34 articles Felix Ferrer and Isabelo Artacho -November 1, 1897 1899 Malolos Constitution -101 articles Felipe Calderón y Roca and Felipe Buencamino – January 21, 1899 1935 Constitution – 18 articles Constitutional Convention Delegates -May 14, 1935 1943 Constitution – 12 articles Philippine Executive Commission -1 January 1943 1973 Constitution -17 articles Constitutional Convention of 1971 - January 27, 1973 Provisional Constitution of the Republic of the Philippines - 7 articles Corazon C. Aquino – March 25, 1986 1987 Constitution – 18 articles Constitutional Commission – February 2, 1987 1897 Biac-na-Bato Constitution On November 1, 1897, the Representatives of the people of the Philippine Islands, assembled for the purpose of modifying the Constitution of this Republic of the Philippines, drawn up and proclaimed in the town of Naic, Province of Cavite, on the 22nd of March of the same year, in accordance with the provisions of Decree No. 29. After a long discussion, they have unanimously agreed upon the following: The separation of the Philippines from the Spanish monarchy and their formation into an independent state with its own government called the Philippine Republic has been the end sought by the Revolution in the existing war, begun on the 24th of August, 1896; and therefore, in its name and by the power delegated by the Filipino people, interpreting faithfully their desires and ambitions, we, the representatives of the Revolution, in a meeting at Biac-na-Bato, Nov. 1st. 1897, unanimously adopt a Constitution of the State, called “La Constitución Provisional de laRepúblicade Filipinas. 68  The Philippines has had a total of six constitutions since the Proclamation of Independence on June 12, 1898. In 1899, the Malolos Constitution, the first Philippine Constitution—the first republican constitution in Asia—was drafted and adopted by the First Philippine Republic, which lasted from 1899 to 1901 (https://www.officialgazette.gov.ph/constitutions/constitution-day). During the American Occupation, the Philippines was governed by the laws of the United States of America. Organic Acts were passed by the United States Congress for the administration of the Government of the Philippine Islands. The first was the Philippine Organic Act of 1902, which provided for a Philippine Assembly composed of Filipino citizens. The second was the Philippine Autonomy Act of 1916, which included the first pledge of Philippine independence. These laws served as constitutions of the Philippines from 1902 to 1935 (https://www.officialgazette.gov.ph/constitutions/constitution-day). In 1934, the United States Congress passed the Philippine Independence Act, which set the parameters for the creation of a constitution for the Philippines. The Act mandated the Philippine Legislature to call for an election of delegates to a Constitutional Convention to draft a Constitution for the Philippines. The 1934 Constitutional Convention finished its work on February 8, 1935. The Constitution was submitted to the President of the United States for certification on March 25, 1935. It was in accordance with the Philippine Independence Act of 1934. The 1935 Constitution was ratified by the Filipino people through a national plebiscite, on May 14, 1935 and came into full force and effect on November 15, 1935 with the inauguration of the Commonwealth of the Philippines. Among its provisions was that it would remain the constitution of the Republic of the Philippines once independence was granted on July 4, 1946 (https://www.officialgazette.gov.ph/constitutions/constitution-day). In 1940, the 1935 Constitution was amended by the National Assembly of the Philippines. The legislature was changed from a unicameral assembly to a bicameral congress. The amendment also changed the term limit of the President of the Philippines from six years with no reelection to four years with a possibility of being reelected for a second term (https://www.officialgazette.gov.ph/constitutions/constitution-day). During World War II the Japanese-sponsored government nullified the 1935 Constitution and appointed Preparatory Committee on Philippine Independence to replace it. The 1943 Constitution was used by the Second Republic with Jose P. Laurel as President (https://www.officialgazette.gov.ph/constitutions/constitution-day). Upon the liberation of the Philippines in 1945, the 1935 Constitution came back into effect. The Constitution remained unaltered until 1947 when the Philippine Congress called for its amendment through Commonwealth Act No. 733. On March 11, 1947 the Parity amendment gave United States citizens equal rights with Filipino citizens to develop natural resources in the country and operate public utilities. The Constitution, thereafter, remained the same until the declaration of martial law on September 23, 1972 (https://www.officialgazette.gov.ph/constitutions/constitution- day). Before President Marcos declared Martial Law, a Constitutional Convention was already in the process of deliberating on amending or revising the 1935 Constitution. 69 They finished their work and submitted it to President Marcos on December 1, 1972. President Marcos submitted it for ratification in early January of 1973. Foreseeing that a direct ratification of the constitution was bound to fail, Marcos issued Presidential Decree No. 86, s. 1972, creating citizens assemblies to ratify the newly drafted constitution by means of a Viva Voce vote in place of secret ballots. Marcos announced that it had been ratified and in full force and effect on January 17, 1973. Although the 1973 Constitution had been “ratified” in this manner, opposition against it continued. Chief Justice Roberto V. Concepcion in his dissenting opinion in the case of Javellana v. Executive Secretary, exposed the fraud that happened during the citizen’s assembly ratification of the 1973 Constitution on January, 10 – 15, 1973. However, the final decision of this case was that the ratification of the 1973 Constitution was valid and was in force (https://www.officialgazette.gov.ph/constitutions/constitution-day). When democracy was restored in 1986, President Corazon C. Aquino issued Proclamation No. 3, suspending certain provisions of the 1973 Constitution and promulgating in its stead a transitory constitution. A month later, President Aquino issued Proclamation No. 9, s. 1986, which created a Constitutional Commission tasked with writing a new charter to replace the 1973 Constitution. The commission finished its work at 12:28 a.m. of October 16, 1986. National Plebiscite was held on February 2, 1987, ratifying the new constitution. On February 11, 1987, by virtue of Proclamation No. 58, President Aquino announced the official canvassing of results and the ratification of the draft constitution. The 1987 Constitution finally came into full force and effect that same day with the President, other civilian officials, and members of the Armed Forces swearing allegiance to the new charter (https://www.officialgazette.gov.ph/constitutions/constitution-day). ********** Taxation in the Philippines: Its Historical Development Pre-Colonial Era The ancient Filipinos in the barangays started the practice of paying taxes. The purpose of paying taxes was simple: it is for the protection that they receive from the local chieftain, the datu. The collected tax was called the “buwis.” The local chieftain’s family members naturally were enjoying exemption from paying taxes. Spanish Era The original basis of the revenue system was the responsibility of the native chieftains, the cabezas de barangay, for the taxes levied against the people of their districts. Although Spain provided the most elaborate means for determining how much would the cabeza be compelled and required to pay into the treasury, yet, as a sort of tacit recognition of the cabeza’s original rights and natural authority in his 70 barangay, there was hardly a close inquiry and scrutiny as to how much would any cabeza might be collecting and taking for himself. The Various Taxes Raised and Collected The following are the various taxes and revenues collected during the Spanish periods: (I) The direct taxes (contribuciones directas), including the personal taxes and the income tax; (2) The indirect taxes (contribuciones indirectas), or the custom duties; (3) The monopolies (rentas estancadas), including at various times the stamp taxes and the sale of quicksilver, salt, playing cards, corrosive sublimate, gunpowder, spirituous liquors, tobacco, and opium; (4) Lotteries (loterias) (5) Public domain (bienes del estado); (6) Miscellaneous and indeterminate revenues (ingresos eventuales); The direct taxes or contribuciones directas were divided into two parts: (1) the personal taxes, and (2) the income tax. The Personal Taxes (Las Contribuciones Directas) The personal taxes collected by the Spanish government from the Filipinos: 1. Tribute from Natives. The collection of this "tribute" was commenced in the Philippines immediately after their conquest by Legaspi and was continued until 1884, during the term of Governor Joaquin Jovellar, a period of over three hundred years, with but little change in form or in the methods of administration and with no change in principle. 2. Recognition of Vassalage (Reconocimiento de Vasallaje) This tribute was supposed to be levied and exacted only from those natives who were fully subjugated and living in organized communities under the Spanish local administration. But that original intent of the tax did not prevent the effort to collect revenues from those "los infieles” or infidels who were not sufficiently subdued to be organized into regular municipalities but who could yet be compelled to recognize Spanish sovereignty. 3. The Cedulas Personales In 1884 when Joaquin Jovellar was Governor, the time-honored tribute, the original mainstay of the entire system of government and of the revenue in the Philippines, and the original basis of Spain's commerce with her colonies and dependencies, was repealed; and with its repeal passed away the diezmo (tithe), the caja de communidad, and the sanctorum. 71 4. The Chinese Poll Tax The Sangleyes, or Chinese traders, residents in the islands, were the constant subjects of restrictive legislation and of discriminating taxation. Taxation During the American Period In the early American regime from 1898 to 1901, the country was ruled by American military governors. In 1902, the first civil government was established under William H. Taft. However, it was only during the term of second civil governor Luke E. Wright that the Bureau of Internal Revenue (BIR) was created through the passage of Reorganization Act No. 1189 dated July 2, 1904. On August 1, 1904, the BIR was formally organized and made operational under the Secretary of Finance, Henry Ide (author of the Internal Revenue Law of 1904), with John S. Hord as the first Collector (Commissioner). The first organization started with 69 employees, which consisted of a Collector, Vice-Collector, one Chief Clerk, one Law Clerk, one Records Clerk, and three Division Chiefs. Taxation During the Japanese Occupation With the fall of Bataan and the surrender of the island-bastion of Corregidor, a government under the Japanese was established in the country. Under the Japanese regime (1942-1945), the Bureau of Internal Revenue was combined with the Customs Office and was headed by a Director of Customs and Internal Revenue. Taxation in the Post-War Era On July 4, 1946, when the Philippines gained its independence from the United States, the Bureau of Internal Revenue was eventually reestablished separately. This led to a reorganization on October 1, 1947, by virtue of Executive Order No. 94, wherein the following were undertaken: 1. The Accounting Unit and the Revenue Accounts and Statistical Division were merged into one; 2. All records in the Records Section under the Administrative Division were consolidated; and 3. All legal work were centralized in the Law Division. Revenue Regulations No. V-2 dated October 23, 1947 divided the country into 31 inspection units, each of which was under a Provincial Revenue Agent (except in certain special units which were headed by a City Revenue Agent or supervisors for distilleries and tobacco factories). The second major reorganization of the Bureau took place on January 1, 1951 through the passage of Executive Order No. 392. Three new departments were created, namely: 1) Legal, 2) Assessment and 3) Collection. 72  In 1964, the Philippines was re-divided anew into 15 regions and 72 inspection districts. The Tobacco Inspection Board and Accountable Forms Committee were also created directly under the Office of the Commissioner. Under the Marcos Administration The appointment of Misael Vera as Commissioner in 1965 led the Bureau to a "new direction" in tax administration. The most notable programs implemented were the "Blue Master Program" and the "Voluntary Tax Compliance Program". The first program was adopted to curb the abuses of both the taxpayers and BIR personnel, while the second program was designed to encourage professionals in the private and government sectors to report their true income and to pay the correct amount of taxes. It was also during Commissioner Vera's administration that the country was further subdivided into 20 Regional Offices and 90 Revenue District Offices, in addition to the creation of various offices which included the Internal Audit Department (replacing the Inspection Department), Administrative Service Department, International Tax Affairs Staff, and Specific Tax Department. On August 1, 1980, the Bureau was further reorganized under the administration of Commissioner Ruben Ancheta. New offices were created and some organizational units were relocated for the purpose of making the Bureau more responsive to the needs of the taxpaying public. Under the Aquino Administration After the People's Revolution in February 1986, a renewed thrust towards an effective tax administration was pursued by the Bureau. "Operation: Walang Lagay" was launched to promote the efficient and honest collection of taxes. On January 30, 1987, the Bureau was reorganized under the administration of Commissioner Bienvenido Tan, Jr. pursuant to Executive Order (EO) No. 127. Under the said EO, two (2) major functional groups headed and supervised by a Deputy Commissioner were created, and these were: 1) the Assessment and Collection Group; and 2) the Legal and Internal Administration Group. With the advent of the value- added tax (VAT) in 1988, a massive campaign program aimed to promote and encourage compliance with the requirements. Under the Ramos Administration The year 1993 marked the entry into the Bureau of its first lady Commissioner, Liwayway Vinzons-Chato. In order to attain the Bureau's vision of transformation, a comprehensive and integrated program known as the ACTS or Action-Centered Transformation Program was undertaken to realign and direct the entire organization towards the fulfillment of its vision and mission. It was during Commissioner Chato's term that a five-year Tax Computerization Project (TCP) was undertaken in 1994. This involved the establishment of a modern and computerized Integrated Tax System and Internal Administration System. 73 Under the Estrada Administration With President Estrada as Chief Executive, changes were made at the BIR. A Deputy Commissioner of the BIR, Beethoven Rualo, was appointed as Commissioner of Internal Revenue. Under his leadership, priority reform measures were undertaken to enhance voluntary compliance and improve the Bureau's productivity. One of the most significant reform measures was the implementation of the Economic Recovery Assistance Payment (ERAP) Program, which 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. In line with the passage of the Electronic Commerce Act of 2000 on June 14, the Bureau implemented a Full Integrated Tax System (ITS) Rollout Acceleration Program to facilitate the full utilization of tax computerization in the Bureau's operations. Under the Program, seven (7) ITS back-end systems were released in stages in RR 8 - Makati City and the Large Taxpayers Service. Under the Arroyo Administration Following the momentous events of EDSA II in January 2001, newly-installed President Gloria Macapagal-Arroyo appointed a former Deputy Commissioner, Atty. René G. Bañez, as the new Commissioner of Internal Revenue. Under Commissioner Bañez's administration, the BIR’s thrust was to transform the agency to make it taxpayer-focused. This was undertaken through the implementation of change initiatives that were directed to: 1. Reform the tax system to make it simpler and suit the Philippine culture; 2. Re–engineer the tax processes to make them simpler, more efficient and transparent; 3. Restructure the BIR to give it financial and administrative flexibility; and 4. Redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers' needs. Under PNoy Aquino Administration Following the highly-acclaimed inauguration of President Benigno C. Aquino III on June 30, 2010, a former BIR Deputy Commissioner, Atty. Kim S. Jacinto-Henares, was appointed as the new Commissioner of Internal Revenue. During her first few months in the BIR, Commissioner Henares focused on the filing of tax evasion cases under the RATE Program, in compliance with the SONA pronouncements of President Aquino. ********** 74  Tasks Instruction: Choose one (1) of the three (3) mandated topics in this unit. Read and understand its historical development from the pre-Spanish period to the Contemporary times. You may refer to the following sources for more information. Biong, Ryan D. and Evelyn J. Grey (2017). Readings in Philippine History. Iloilo City: Malones Printing Press & Publishing House. https://www.dar.gov.ph/about-us/agrarian-reform-history https://www.slideshare.net/FayeMadrigal1/history-of-agrarian-reform https://en.wikipedia.org/wiki/Land_reform_in_the_Philippines https://www.officialgazette.gov.ph/constitutions/constitution-day https://www.officialgazette.gov.ph/constitutions/ http://constitutionnet.org/country/constitutional-history-philippines https://en.wikipedia.org/wiki/Constitution_of_the_Philippines Task 1. Make a historical analysis on the topic chosen. Your historical analysis may be presented in the form of a term paper, essay, documentary presentation, webpage, and other genres where you could express your ideas. The output should trace the evolution of the chosen topic through at least three periods. Task 2. Produce a synthesis (Essay form) that examines the role of this issue (topic you have chosen) in promoting or hindering nation-building, and provide appropriate recommendations rooted in a historical understanding of the topic. 75  Independent Activity Instruction: Given are the suggested topics for you to choose from. You are asked to choose one topic and make an analysis about their historical development for at least 3 periods or era. 1. You are asked to look for primary sources from which you will base your narrative and analysis of the topic you chose. 2. The analysis may be in the form of “Essay” or in whatever medium you want to express your analysis. 3. Proposed a recommendation/s how your chosen topic that foster solution/s to this present times of health crisis or pandemic, the COVID-19 on the last part of your Analysis (Essay). The suggested topics are as follows: 1.Ilonggo Cultural heritage/Iloilo’s Firsts a.Makinaugalingon Printing Press b. Baluarte Elementary School c. C. Loney & Co. d. Huskins & Co. 2. Filipino-American relations: a. Story of Filipino-American Cemetery in Iloilo City 3. Government peace treaties with the Muslim Filipinos a. Muslim Merchants in Iloilo City: Testimonies 4. Agrarian Reform Policies implemented by the Phil. Government a. Masagana 99: Untold Experiences of Ilonggo Farmers 5. Evolution of Phil. Constitutions 6. Institutional history a. West Visayas State University: Revisiting Its Pasts 7. Biography of a prominent local personality a. Graciano Lopez Jaena, b. Evelio Javier-Antique c. Martin Delgado d. Teresa Magbanua e. Francisco del Castillo-Aklan f. Esteban D. Contreras-Capiz g. Magdalena Jalandoni 8. Other history topic in your locality 76  Post- Assessment I. Multiple Choice Instruction: Choose the best answer. Write the letter of your answer on the space provided before each number In our Google Classroom References Biong, Ryan D. and Evelyn J. Grey (2017). Readings in Philippine History. Iloilo City: Malones Printing Press & Publishing House. https://www.dar.gov.ph/about-us/agrarian-reform-history https://www.slideshare.net/FayeMadrigal1/history-of-agrarian-reform https://en.wikipedia.org/wiki/Land_reform_in_the_Philippines https://www.officialgazette.gov.ph/constitutions/constitution-day https://www.officialgazette.gov.ph/constitutions/ http://constitutionnet.org/country/constitutional-history-philippines https://en.wikipedia.org/wiki/Constitution_of_the_Philippines 77