Jam Mikka G.

Rodriguez ECON with LRT

BSN- III

ADDITIONAL LEARNING ACTIVITIES ABOUT TAXATION AND LAND REFORM:

Read: Who should pay taxes in the Phils?

1.Who are legally required to pay taxes?

Citizens of the Philippines and resident aliens must pay taxes for all income they have
derived from various sources, which include, but are not limited to:
 compensation income (e.g., salary and wages);  capital gains;
 income of self-employed  interests;
individualsand/or professionals;  rents;

2.What government agency/agencies are given the biggest allocation of the annual budget of
the nation?

The sector with the highest allocation is education, comprised of the budgets of the
Department of Education (DepEd), State Universities and Colleges (SUCs), the Commission on
Higher Education (CHED), and the Technical Education and Skills Development Authority
(TESDA). Its cash-appropriations in the proposed 2019 budget amounts to P659.3 billion, higher
by P72.2 billion or 12.3% than its cash-based equivalent in the 2018 budget. Consistent with
Build Build Build, the Public Works Department (DPWH) is allocated P555.7 billion, registering a
P225.5 billion or 68.3% increase.

3. In your opinion, should these agencies be given the biggest budget by the government? If
not, why?

For DepEd, I agree that they should be given the biggest budget to further support
student in the Phillippines.

4. What do you consider is the main factor that affects the poor collection of taxes? Explain.

There are some major causes of low revenue collections and these include
administrative inefficiencies, lack of general sensitization, political interference, corruption, tax
evasion, absence of enough relevant information about taxes, lack of auditing of tax revenue
returns and drafts and lack of enough tax education. Further investigations to establish why
these factors significantly caused low revenue collections revealed that there was lack of
monitoring and supervision which resulted into a number of problems alongside absence of
proper sensitization and publicity both of which are critical issues to boasting revenue
collection for the municipal council. It further revealed that lack of monitoring and supervision
led to failure in sensitization and educating tax payers, local politicians to interfere negatively in
tax matters.

Read: Tax Exemption

Answer the following questions:

1.Who are exempted from paying taxes?

 Charitable institutions, churches, convents, mosques, non-profit cemeteries, lands and
buildings and improvements – actually, directly, and exclusively used for religious, charitable
and educational purposes (according to Article VI, Section 28)
 All income, revenues, assets of non-stock and non-profit educational institutions used actually,
directly and exclusively for educational purposes and all grants, endowments, donations,
contributions (subject to conditions prescribed by law) used actually, directly and exclusively for
educational purposes (according to Article XIV Section 4)

2.Why are they exempted from paying taxes?

Because they meet the requirements of the law to be exempted from tax.

3.Should we continue with the current policy of tax exemption? Why?

Yes. Because I think it is only fair for those who are listed to be exempted from paying
tax. They give services to the citizens of the Philippines and most don’t have high salaries from
their jobs.

Work Sample: Prepare your monthly budget, how much is your monthly allowance and how
this money is spent? Include tips of saving money.

Monthly Budget: Php 2000.00

Expenses:

Transportation – PHP 1,520

Snacks – Php 200

Savings – Php 240

Tips: My major rule is to buy what you only need and all the money I save I place it somewhere
where I don’t see it often so I don’t get tempted to spend them.

Read: Comprehensive Agrarian Reform Program

Answer the following questions:

1.Define CARP.

The Comprehensive Agrarian Reform Program, more commonly known as CARP, is an

agrarian reform law of the Philippines whose legal basis is the Republic Act No. 6657, otherwise
known as the Comprehensive Agrarian Reform Law (CARL). It is the redistribution of private and
public agricultural lands to help the beneficiaries survive as small independent farmers,
regardless of the “tenurial” arrangement. Its goals are to provide landowners equality in terms
of income and opportunities, empower land owner beneficiaries to have an equitable land
ownership, enhance the agricultural production and productivity, provide employment to more
agricultural workers, and put an end to conflicts regarding land ownership.

2.What law supports the CARP ?

The Comprehensive Agrarian Reform Program, more commonly known as CARP, is an

agrarian reform law of the Philippines whose legal basis is the Republic Act No. 6657, otherwise
known as the Comprehensive Agrarian Reform Law (CARL).

3.What are the aims of CARP?

CARP's twin objectives of improving equity and productivity in the agriculture sector by
distributing agricultural lands to landless farmers, farm workers and tenants were geared
towards achieving the societal goal of promoting social justice, rural development and
industrialization.

4.What are the challenges of CARP?

CARP has many weaknesses: loopholes in the law, poor administrative capacity,
corruption and the use of political influence, etc.

5.What are the benefits of CARP?

In a certain landholding the qualified beneficiaries who are tenants and regular
farmworkers will receive 3 hectares each before distributing the remaining land to the other
qualified beneficiaries like seasonal farmworks and other farmworkers (Section 22 of CARL).

Work Samples: Please submit the following on Friday, June 20, 2019

1.Make a collage showing the main objective of CARP.

2.Look for an article that speaks about agrarian reform issues, make a summary and reflection
of the article. Attach a copy of the article.
Article:

Reflection:

In my opinion, the government focused only on distributing lands and not in the other
objectives that were stated in the law. As pointed out in the editorials which I’ve read. It’s not
enough to own land in order to become prosperous in agriculture.

A farmer needs the necessary equipment to harvest crops and also knowledge in
marketing in order to sell his crops. A poor farmer even if given the rights to own land won’t be
able to change financial status because what is given to him is not enough. As for the loopholes
in the CARP, I hope the implementation of the CARPer will resolve the problem concerning the
evasion of redistribution of estates.

The revised CARPer should target the weakness of the old program and make sure that
the implementation would be better this time than the previous program. The Philippines is still
far from accomplishing agrarian reform even after 50 years. If they keep it up this rate, it’ll take
a very long time to lift our Filipino farmers from poverty.

3.Write a letter addressed to the President of the Republic of the Philippines about the agrarian
reform program, the benefits that the beneficiaries have enjoyed and the need to continue to
assist the farmers to increase their farm harvests and quality of products.( Short size bond
paper)
Poblacion 1, Tanjay City
Negros Oriental, Philippines
June 20, 2019

Pres. Rodrigo R Duterte

President of the Philippines
2/F Kalayaan Hall, Malacañan Palace,
JP, Jose Laurel St, San Miguel, Manila, Metro Manila

Dear President,

The militant Kilusang Magbubukid ng Pilipinas (KMP, Peasant Movement of the

Philippines) reminded people that they should first learn about land reform before endorsing
candidates as landlessness is the primary problem of the country.

If you would remember your Philippine history subjects in school, during the Spanish and
American colonization, landlords have dominated control over the vast lands in the country. It
is still the same until now. Landlords have oppressed and deceived farmers for decades; thus, it
would be anti-people and anti-peasants for you to endorse one.

As you are popular and people look up to you, you have the responsibility to learn about society
as a fundamental prerequisite of your endorsements to candidates. Always remember that your
fans or the Filipino `masses' brought you to where you are right now.

I suggest you watch movies like Sakada, Julian Makabayan, Sister Stella L. to know about the
struggle of the people. They are movies created by patriotic artists such as Behn Cervantes,
Celso Ad Castillo and Mike De Leon. They showed the fundamental problems of Philippine
society and how the people struggled to accomplish significant reforms. You should continue
the role as an agent of change and not allow yourselves to be used by landlords who caused
poverty and misery to many Filipino farmers.

I know for sure that you are close to the hearts of the Filipino people, thus, this term, you
should be the one closer to the hearts of the people, know their problems, know their interests
and fundamental calls before endorsing candidates. People's calls for land, wages, work, basic
rights and justice are main.

Respectfully Yours,

Jam Mikka G. Rodriguez