RPH Module 4

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MODULE 4: SOCIAL, POLITICAL,

ECONOMIC AND CULTURAL ISSUES
IN PHILIPPINE HISTORY
Introduction
Understanding and analyzing our past

requires a comprehensive study of the political,
economic, cultural, social, scientific and religious
history of our country. Deeper understanding and
analysis of Philippine History will lead to effective
communication using various techniques and
genres which will eventually capacitate you to
propose recommendations or solutions to the
challenges of the present times.
This session will guide you to trace and

understand the root causes of present-day
problems and predict or visualize future scenarios
based on credible and reliable sources.
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SOCIAL, POLITICAL, ECONOMIC AND
CULTURAL ISSUES IN PHILIPPINE
HISTORY
A. Desired Learning
Outcomes
● Effectively communicate using various techniques and genres,

historical analysis of a particular event or issue that could help others
understand the chosen topic.
● Propose recommendations or solutions to present-day problems based
on the understanding of root causes and their anticipation of future scenarios.
B. Objectives
● Use various techniques and genres in analyzing events or issues in Philippine

History.
● Understand root causes of contemporary issues in the Philippine society and
anticipate future scenarios.
C. Pre-Test
Give examples of contemporary issues in the Philippine society in which causes could
be traced back to the past:
1._________________________________________________________.
2._________________________________________________________.
3._________________________________________________________.
4._________________________________________________________.
5._________________________________________________________.
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D. Key Concept
E.
Social, Political, Economic and Cultural Issues

in Philippine history
A. Agrarian Reform
THE PHILIPPINE RICE SHARE TENANCY ACT OF 1933 (ACT 4045)
ACT NO. 4054 - AN ACT TO PROMOTE THE WELL-BEING OF TENANTS (APARCEROS) IN

AGRICULTURAL LANDS DEVOTED TO THE PRODUCTION OF RICE AND TO REGULATE THE
RELATIONS BETWEEN THEM AND THE LANDLORDS OF SAID LANDS, AND FOR OTHER
PURPOSES.

PART I
Share tenancy contract in general
Section 1. Title of Act. — This Act shall be known as "The Philippine Rice Share Tenancy Act."
Sec. 2. Share tenancy Contracts defined. — A contract of share of tenancy is one whereby a partnership
between a landlord and a tenant is entered into, for a joint pursuit of rice agricultural work with
common interest in which both parties divide between them the resulting profits as well as the losses.
Sec. 3. Landlord and tenant interpreted. — For the purposes of this Act, the word "landlord" shall mean
and includes either a natural or juridical person who is the real owner of the land which is the subject-
matter of the contract, as well as a lessee, a usufructuary or any other legitimate possessor of
agricultural land cultivated by another; and the word "tenant" shall mean a farmer or farm laborer who
undertakes to work and cultivate land for another or a person who furnishes the labor.
Sec. 4. Form of contract. — The contract on share tenancy, in order to be valid and binding, shall be
drawn in triplicate in the language or dialect known to all the parties thereto, to be signed or thumb-
marked both by the landlord or his authorized representative and by the tenant, before two witnesses,
one to be chosen by each party. The party who does not know how to read and write may request one
of the witnesses to read the contents of the document. Each of the contracting parties shall retain a copy
of the contract and the third copy shall be filed with, and registered in the office of the municipal
treasurer of the municipality, where the land, which is the subject-matter of the contract, is located:
Provided, however, That in order that a contract may be considered registered, both the copy of the
landlord and that of the tenant shall contain an annotation made by the municipal treasurer to the effect
that same is registered in his office.
Sec. 5. Registry of tenancy contract. — For the purposes of this Act, the municipal treasurer of the
municipality wherein the land, which is the subject-matter of a contract, is situated, shall keep a record of
all contracts made within his jurisdiction, to be known as Registry of Tenancy Contracts. He shall keep
this registry together with a copy of each contract entered therein, and make annotations on said registry
in connection with the outcome of a particular contract, such as the way same is extinguished: Provided,
however, That the municipal treasurer shall not charge fees for the registration of said contract which
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shall be exempt from the documentary stamp tax.
Sec. 6. Duration of contract. — Any contract on rice tenancy entered into between landlord and tenant or
farm laborer according to this Act shall last in accordance with the stipulation of the parties: Provided,
however, That in the absence of stipulation, same shall be understood to last only during one agricultural
year: Provided, further, That unless the contract is renewed in writing and registered as provided in
section four hereof within thirty days after the expiration of the original period, the same shall be
presumed to be extinguished: Provided, finally, That in case of renewing the contract without changing
the stipulations therein it is sufficient that the municipal treasurer shall annotate the word "renewed" in
the three copies of the contract and in the Registry of Tenancy Contracts.
For the purposes of this section, one agricultural year shall mean the length of time necessary for the
preparation of the land, sowing, planting and harvesting a crop, although it may be shorter or longer
than a calendar year.
Sec. 7. Rules governing tenancy contracts. — In any contract of tenancy mentioned in this Act, the
contracting parties shall be free to enter into any or all kinds of agreement or stipulations so long as
they are not contrary to existing laws, customs, morals and public policy: Provided, That such contract
shall be conclusive evidence of what has been agreed upon between the contracting parties, if their
stipulations are not denounced or impugned within thirty days from its registration in the office of the
municipal treasurer, as provided in section five of this Act.
Sec. 8. Share basis. — In the absence of any written agreement to the contrary and when the necessary
implements and the work animals are furnished by the tenant; and the expenses for planting,
harvesting, threshing, irrigation and fertilizer, if any, as well as other expenses incident to the proper
cultivation of the land, are born equally by both the landlord and tenant, the crop shall be divided
equally. The division shall be made in the same place where the crop has been threshed and each party
shall transport his share to his warehouse, unless the contrary is stipulated by the parties: Provided,
however, That when the landlord furnishes the work animal gratuitously it shall be deemed as a special
consideration, and the tenant shall be obliged to transport the share of the landlord to his warehouse if it
is within the municipality where the land cultivated is situated.
“AGRICULTURAL TENANCY ACT OF THE PHILIPPINES IN 1954” (RA 1199)
AN ACT TO GOVERN THE RELATIONS BETWEEN LANDHOLDERS AND

TENANTS OF AGRICULTURAL LANDS
(LEASEHOLDS AND SHARE TENANCY)
PART I
GENERAL PROVISIONS
SECTION 1. Title. - This Act shall be known as the "Agricultural Tenancy Act of the Philippines."
Section 2. Purposes. - It is the purpose of this Act to establish agricultural tenancy relations between
landholders and tenants upon the principle of school justice; to afford adequate protection to the rights of
both tenants and landholders; to insure an equitable division of the produce and income derived from the
land; to provide tenant- farmers with incentives to greater and more efficient agricultural production; to
bolster their economic position and to encourage their participation in the development of peaceful,
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vigorous and democratic rural communities.
Section 3. Agricultural Tenancy Defined. - Agricultural tenancy is the physical possession by a person
of land devoted to agriculture belonging to, or legally possessed by, another for the purpose of
production through the labor of the former and of the members of his immediate farm household, in
consideration of which the former agrees to share the harvest with the latter, or to pay a price certain or
ascertainable, either in produce or in money, or in both.
Section 4. Systems of Agricultural Tenancy; Their Definitions. - Agricultural tenancy is classified into
leasehold tenancy and share tenancy.
Share tenancy exists whenever two persons agree on a joint undertaking for agricultural production
wherein one party furnishes the land and the other his labor, with either or both contributing any one or
several of the items of production, the tenant cultivating the land personally with the aid of labor
available from members of his immediate farm household, and the produce thereof to be divided between
the landholder and the tenant in proportion to their respective contributions.
Leasehold tenancy exists when a person who, either personally or with the aid of labor available from
members of his immediate farm household, undertakes to cultivate a piece of agricultural land
susceptible of cultivation by a single person together with members of his immediate farm household,
belonging to or legally possessed by, another in consideration of a price certain or ascertainable to be
paid by the person cultivating the land either in percentage of the production or in a fixed amount in
money, or in both.
Section 6. Tenancy Relationship; Its Definition. - Tenancy relationship is a juridical tie which arises
between a landholder and a tenant once they agree, expressly or impliedly, to undertake jointly the
cultivation of land belonging to the former, either under the share tenancy or leasehold tenancy system,
as a result of which relationship the tenant acquires the right to continue working on and cultivating the
land, until and unless he is dispossessed of his holdings for any of the just causes enumerated in Section
fifty or the relationship is terminated in accordance with Section nine.
Section 7. Tenancy Relationship; How established; Security of Tenure. - Tenancy relationship may be
established either verbally or in writing, expressly or impliedly. Once such relationship is established, the
tenant shall be entitled to security of tenure as hereinafter provided.
Section 8. Limitations of Relation. - The relation of landholder and tenant shall be limited to the person
who furnishes land, either as owner, lessee, usufructuary, or legal possessor, and to the person who
actually works the land himself with the aid of labor available from within his immediate farm
household.
Section 9. Severance of Relationship. - The tenancy relationship is extinguished by the voluntary

surrender of the land by, or the death or incapacity of, the tenant, but his heirs or the members of his
immediate farm household may continue to work the land until the close of the agricultural year. The
expiration of the period of the contract as fixed by the parties, and the sale or alienation of the land do
not of themselves extinguish the relationship. In the latter case, the purchaser or transferee shall assume
the rights and obligations of the former landholder in relation to the tenant. In case of death of the
landholder, his heir or heirs shall likewise assume his rights and obligations.
Section 10. Contracts; Nature and Continuity of Conditions. - The terms and conditions of tenancy
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contracts, as stipulated by the parties or as provided by law, shall be understood to continue until
modified by the parties. Modifications of the terms and conditions of contracts shall not prejudice the
right of the tenant to the security of his tenure on the land as determined in Section six, seven, and forty-
nine.
Section 11. Freedom to Contract in General. - The landholder and the tenant shall be free to enter into
any or all kinds of tenancy contract, as long as they are not contrary to law, morals or public policy.
Except in case of fraud, error, force, intimidation or undue influence, when such contract is reduced to
writing and registered as hereinafter provided, the latter shall be conclusive evidence of what has been
agreed upon between the contracting parties, if not denounced or impugned within thirty days after its
registration.
Said contract shall be contrary to law, morals and public policy;
A. In Share Tenancy
(a) If the tenant is to receive less than the corresponding share for the different contributions be made to
the production of the farm as hereinafter provided.
(b) If it is stipulated that the tenant or any member or his immediate farm household shall without
compensation perform any work or render any service not connected with the tenant's duties and
obligations provided under this Act.
B. In Leasehold Tenancy
(a) If the tenant-lessee is to pay to the landholder, lessor, as a consideration for the use of the land, an
amount in excess of that hereinafter provided for the kind and class of land involved.
(b) If the tenant-lessee is to pay the landholder-lessor a consideration in excess of the amount prescribed
as fair rental value, as determined pursuant to the provisions of this Act, for the use of work animals,
services and/or farm implements belonging to the landholder-lessor, in case it is agreed between the
parties that the latter shall furnish any or all of these items of production.
(c) If it is stipulated that, as a condition precedent to the commencement or continuance of the lease, the
tenant-lessee shall rent work animals, services or farm implements, or shall make use of any store or
services operated by the landholder-lessor or any other person, or that the landholder-lessor may impose
fines, deductions and/or assessments, or that the tenant-lessee shall, without compensation, perform any
work or render any service not connected with the tenant's duties and obligations provided under this
Act.
CHAPTER II - Rice Share Tenancy
SECTION 32. Share Basis. - The parties shall, on ricelands which produces a normal average of more
than forty cavanes per hectare for the three agricultural years next preceding the current harvest, receive
as shares in the gross produce, after setting aside the same amount of palay used as seed, and after
deducting the cost of fertilizer, pest and weed control, reaping and threshing, the amount corresponding
to the total equivalent of their individual contributions, computed as follows:
Contribut Participat
ion ion
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1
. Land 30%
2
. Labor 30%
Farm 5%
3 impleme
. nts
4 Work
. Animals 5%
Final
harrowing of the
field immediately
5. before transplanting 5%
Transplanti
6. ng 25%
Section 33. Share basis on Second Class Land. - On ricelands, which produce a normal average of forty
cavans or less per hectare for the three agricultural years next preceding the current harvest, the
participation for the contribution of the land shall be twenty-five per centum and that of labor, thirty-five
per centum.
Section 34. Reimbursement Not Allowed. - Contributions or shares in the contribution to the production
of the crop in the form of cash, grain or services, once shouldered or rendered alone by one party may
not be reimbursed by the other party after the phase or phases of work required in the joint undertaking
shall have been completed.
Section 35. Sharing of Expenses. - In case the landholder and the tenant agree to share equally in the
expenses of final harrowing of field and transplanting, the latter may engage the services of persons or
helpers to perform these phases of farm work, provided the rates for each shall have been previously
determined and agreed upon between the landholder and the tenant. In case of disagreement upon said
rates, the party who undertakes to the corresponding share in the harvest, after deducting the expenses of
reaping.
Sources: Modified CHED Second Generation GE Faculty Training Materials

http://www.lawphil.net/
AGRICULTURAL LAND REFORM CODE OF 1963 (RA 3844)
AN ACT TO ORDAIN THE AGRICULTURAL LAND REFORM CODE AND TO INSTITUTE LAND
REFORMS IN THE PHILIPPINES, INCLUDING THE ABOLITION OF TENANCY AND THE
CHANNELING OF CAPITAL INTO INDUSTRY, PROVIDE FOR THE NECESSARY IMPLEMENTING
AGENCIES, APPROPRIATE FUNDS THEREFOR AND FOR OTHER PURPOSES
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PRELIMINARY CHAPTER
TITLE
DECLARATION OF POLICY AND COMPOSITION OF CODE
Section 1. Title - This Act shall be known as the Agricultural Land Reform Code.
Composition of Code - In pursuance of the policy enunciated in Section two, the following are
established under this Code:
(1) An agricultural leasehold system to replace all existing share tenancy systems in agriculture;
(2) A declaration of rights for agricultural labor;
(3) An authority for the acquisition and equitable distribution of agricultural land;
(4) An institution to finance the acquisition and distribution of agricultural land;
(5) A machinery to extend credit and similar assistance to agriculture;
(6) A machinery to provide marketing, management, and other technical services to agriculture;
(7) A unified administration for formulating and implementing projects of land reform;
(8) An expanded program of land capability survey, classification, and registration; and
(9) A judicial system to decide issues arising under this Code and other related laws and
regulations.
CHAPTER I
AGRICULTURAL LEASEHOLD SYSTEM
Abolition of Agricultural Share Tenancy - Agricultural share tenancy, as herein defined, is hereby
declared to be contrary to public policy and shall be abolished: Provided, That existing share
tenancy contracts may continue in force and effect in any region or locality, to be governed in the
meantime by the pertinent provisions of Republic Act Numbered Eleven hundred and ninety-
nine, as amended, until the end of the agricultural year when the National Land Reform Council
proclaims that all the government machineries and agencies in that region or locality relating to
leasehold envisioned in this Code are operating, unless such contracts provide for a shorter period
or the tenant sooner exercise his option to elect the leasehold system: Provided, further, That in
order not to jeopardize international commitments, lands devoted to crops covered by marketing
allotments shall be made the subject of a separate proclamation that adequate provisions, such as
the organization of cooperatives, marketing agreements, or other similar workable arrangements,
have been made to insure efficient management on all matters requiring synchronization of the
agricultural with the processing phases of such crops: Provided, furthermore, That where the
agricultural share tenancy contract has ceased to be operative by virtue of this Code, or where
such a tenancy contract has been entered into in violation of the provisions of this Code and is,
therefore, null and void, and the tenant continues in possession of the land for cultivation, there
shall be presumed to exist a leasehold relationship under the provisions of this Code, without
prejudice to the right of the landowner and the former tenant to enter into any other lawful
contract in relation to the land formerly under tenancy contract, as long as in the interim the
security of tenure of the former tenant under Republic Act Numbered Eleven hundred and ninety-
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nine, as amended, and as provided in this Code, is not impaired: Provided, finally, That if a
lawful leasehold tenancy contract was entered into prior to the effectivity of this Code, the rights
and obligations arising therefrom shall continue to subsist until modified by the parties in
accordance with the provisions of this Code.
Establishment of Agricultural Leasehold Relation - The agricultural leasehold relation shall be

established by operation of law in accordance with Section four of this Code and, in other cases,
either orally or in writing, expressly or impliedly.
Parties to Agricultural Leasehold Relation - The agricultural leasehold relation shall be limited to
the person who furnishes the landholding, either as owner, civil law lessee, usufructuary, or legal
possessor, and the person who personally cultivates the same.
Tenure of Agricultural Leasehold Relation - The agricultural leasehold relation once established
shall confer upon the agricultural lessee the right to continue working on the landholding until
such leasehold relation is extinguished. The agricultural lessee shall be entitled to security of
tenure on his landholding and cannot be ejected therefrom unless authorized by the Court for
causes herein provided.
Extinguishment of Agricultural Leasehold Relation - The agricultural leasehold relation

established under this Code shall be extinguished by:
(1) Abandonment of the landholding without the knowledge of the agricultural lessor;
(2) Voluntary surrender of the landholding by the agricultural lessee, written notice of which shall
be served three months in advance; or
(3) Absence of the persons under Section nine to succeed to the lessee, in the event of death or
permanent incapacity of the lessee.
The Agricultural Land Reform Code (RA 3844) was a major advancement of land

reform in the Philippines and was enacted in 1963 under President Diosdado Macapagal. It
abolished tenancy and established a leasehold system in which farmers paid fixed rentals to
landlords, rather than a percentage of harvest. In agriculutral leasehold, the farmer cultivates the
land belonging to, or possessed by, another with the latter's consent for a price certain in money
or in produce or both. It also established the Land Bank of the Philippines to help with land
reform, particularly the purchase of agricultural estates for division and resale to small
landholders, and the purchase of land by the agricultural lessee.
While the law was a significant advance over previous legislation, though the bill was
weakened by numerous amendments imposed by Congress, which was dominated by landlords. It
was also weakened by the failure of Congress to allocate necessary funds for effective
implementation of the law. The act has been further amended several times subsequent to
becoming law by later legislation.
The main provisions of the Agricultural Land Reform Code were:

 To establish and encourage the formation of family-sized farms as the basis for
Philippine agriculture
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 To improve the lives of farmers by liberating them from harmful practices such as
illegal interest rates
 To encourage greater productivity and increase income of small farmers
 To apply labor laws equally regardless of status
 To provide a land settlement program and promote equitable distribution of land
 To make poor farmers self-reliant, responsible citizens to strengthen society

http://www.lawphil.net/statutes/repacts/ra1963/ra_3844_1963.html
PRESIDENTIAL DECREE No. 27

October 21, 1972
DECREEING THE EMANCIPATION OF TENANTS FROM THE BONDAGE OF THE SOIL,

TRANSFERRING TO THEM THE OWNERSHIP OF THE LAND THEY TILL AND PROVIDING THE
INSTRUMENTS AND MECHANISM THEREFOR
In as much as the old concept of land ownership by a few has spawned valid and legitimate grievances
that gave rise to violent conflict and social tension,
The redress of such legitimate grievances being one of the fundamental objectives of the New Society,
Since Reformation must start with the emancipation of the tiller of the soil from his bondage,
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the

powers vested in me by the Constitution as Commander-in-Chief of all the Armed Forces of the
Philippines, and pursuant to Proclamation No. 1081, dated September 21, 1972, and General Order No. 1
dated September 22, 1972, as amended do hereby decree and order the emancipation of all tenant farmers
as of this day, October 21, 1972:
This shall apply to tenant farmers of private agricultural lands primarily devoted to rice and corn under a
system of sharecrop or lease-tenancy, whether classified as landed estate or not;
The tenant farmer, whether in land classified as landed estate or not, shall be deemed owner of a portion
constituting a family-size farm of five (5) hectares if not irrigated and three (3) hectares if irrigated;
In all cases, the landowner may retain an area of not more than seven (7) hectares if such landowner is
cultivating such area or will now cultivate it;
For the purpose of determining the cost of the land to be transferred to the tenant-farmer pursuant to this
Decree, the value of the land shall be equivalent to two and one-half (2 1/2) times the average harvest of
three normal crop years immediately preceding the promulgation of this Decree;
The total cost of the land, including interest at the rate of six (6) per centum per annum, shall be paid by
the tenant in fifteen (15) years of fifteen (15) equal annual amortizations;
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In case of default, the amortization due shall be paid by the farmers' cooperative in which the defaulting
tenant-farmer is a member, with the cooperative having a right of recourse against him;
The government shall guaranty such amortizations with shares of stock in government-owned and
government-controlled corporations;
No title to the land owned by the tenant-farmers under this Decree shall be actually issued to a tenant-
farmer unless and until the tenant-farmer has become a full-fledged member of a duly recognized
farmer's cooperative;
Title to land acquired pursuant to this Decree or the Land Reform Program of the Government shall not
be transferable except by hereditary succession or to the Government in accordance with the provisions
of this Decree, the Code of Agrarian Reforms and other existing laws and regulations;
The Department of Agrarian Reform through its Secretary is hereby empowered to promulgate rules and
regulations for the implementation of this Decree.
All laws, executive orders, decrees and rules and regulations, or parts thereof, inconsistent with this
Decree are hereby repealed and or modified accordingly.

http://www.lawphil.net/statutes/presdecs/pd1972/pd_27_1972.html
COMPREHENSIVE AGRARIAN REFORM PROGRAM OF 1988
RA 6657
CARP, or the Comprehensive Agrarian Reform Program, is the redistribution of public and
private agricultural lands to farmers and farmworkers who are landless, irrespective of tenurial
arrangement. CARP’s vision is to have an equitable land ownership with empowered agrarian reform
beneficiaries who can effectively manage their economic and social development to have a better
quality of life.
One of the major programs of CARP is Land Tenure Improvement, which seeks to hasten
distribution of lands to landless farmers. Similarly, the Department offers Support Services to the
beneficiaries such as infrastructure facilities, marketing assistance program, credit assistance
program, and technical support programs. Furthermore, the department seeks to facilitate, resolve
cases and deliver Agrarian Justice.
The legal basis for CARP is the Republic Act No. 6657 otherwise known as Comprehensive
Agrarian Reform Law (CARL) signed by President Corazon C. Aquino on June 10, 1988. It is an act
which aims to promote social justice and industrialization, providing the mechanism for its
implementation, and for other purposes.
REPUBLIC ACT NO. 6657

(June 10, 1988)
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AN ACT INSTITUTING A COMPREHENSIVE AGRARIAN REFORM PROGRAM TO PROMOTE SOCIAL
JUSTICE AND INDUSTRIALIZATION, PROVIDING THE MECHANISM FOR ITS IMPLEMENTATION,
AND FOR OTHER PURPOSES
CHAPTER I
Preliminary Chapter
SECTION 1. Title. — This Act shall be known as the Comprehensive Agrarian Reform Law of
1988.
Definition. —For the purpose of this Act, unless the context indicates otherwise:
(a) Agrarian Reform means redistribution of lands, regardless of crops or fruits produced, to farmers
and regular farmworkers who are landless, irrespective of tenurial arrangement, to include the
totality of factors and support services designed to lift the economic status of the beneficiaries
and all other arrangements alternative to the physical redistribution of lands, such as production
or profit-sharing, labor administration, and the distribution of shares of stocks, which will allow
beneficiaries to receive a just share of the fruits of the lands they work.
CHAPTER II
Coverage
SECTION 4. Scope. — The Comprehensive Agrarian Reform Law of 1989 shall cover, regardless of
tenurial arrangement and commodity produced, all public and private agricultural lands, as provided
in Proclamation No. 131 and Executive Order No. 229, including other lands of the public domain
suitable for agriculture.
More specifically the following lands are covered by the Comprehensive Agrarian Reform Program:
(a) All alienable and disposable lands of the public domain devoted to or suitable for agriculture. No
reclassification of forest or mineral lands to agricultural lands shall be undertaken after the approval
of this Act until Congress, taking into account ecological, developmental and equity considerations,
shall have determined by law, the specific limits of the public domain.
(b) All lands of the public domain in excess of the specific limits as determined by Congress in the
preceding paragraph;
(c) All other lands owned by the Government devoted to or suitable for agriculture; and
(d) All private lands devoted to or suitable for agriculture regardless of the agricultural products
raised or that can be raised thereon.
Schedule of Implementation. — The distribution of all lands covered by this Act shall be

implemented immediately and completed within ten (10) years from the effectivity thereof.
Retention Limits. — Except as otherwise provided in this Act, no person may own or retain, directly
or indirectly, any public or private agricultural land, the size of which shall vary according to factors
governing a viable family-size farm, such as commodity produced, terrain, infrastructure, and
soil fertility as determined by the Presidential Agrarian Reform Council (PARC) created hereunder,
but in no case shall retention by the landowner exceed five (5) hectares.
Three (3) hectares may be awarded to each child of the landowner, subject to the following
qualifications: (1) that he is at least fifteen (15) years of age; and (2) that he is actually tilling the
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land or directly managing the farm: Provided, That landowners whose lands have been covered by
Presidential Decree No. 27 shall be allowed to keep the areas originally retained by them thereunder:
Provided, further, That original homestead grantees or their direct compulsory heirs who still own
the original homestead at the time of the approval of this Act shall retain the same areas as long
as they continue to cultivate said homestead.
The right to choose the area to be retained, which shall be compact or contiguous, shall pertain to the
landowner: Provided, however, That in case the area selected for retention by the landowner is
tenanted, the tenant shall have the option to choose whether to remain therein or be a beneficiary in
the same or another agricultural land with similar or comparable features. In case the tenant chooses
to remain in the retained area, he shall be considered a leaseholder and shall lose his right to be a
beneficiary under this Act. In case the tenant chooses to be a beneficiary in another agricultural land,
he loses his right as a leaseholder to the land retained by the landowner. The tenant must exercise
this option within a period of one (1) year from the time the landowner manifests his choice of the
area for retention. In all cases, the security of tenure of the farmers or farmworkers on the land prior
to the approval of this Act shall be respected.
Upon the effectivity of this Act, any sale, disposition, lease, management, contract or transfer of
possession of private lands executed by the original landowner in violation of the Act shall be null
and void: Provided, however, That those executed prior to this Act shall be valid only when
registered with the Register of Deeds within a period of three (3) months after the effectivity of this
Act. Thereafter, all Registers of Deeds shall inform the Department of Agrarian Reform (DAR)
within thirty (30) days of any transaction involving agricultural lands in excess of five (5) hectares.
http://www.gov.ph/downloads/1988/06jun/19880610-RA-6657-CCA.pdf
COMPREHENSIVE AGRARIAN REFORM PROGRAM EXTENSION WITH REFORMS

OF 2009 (RA 9700)

AN ACT STRENGTHENING THE COMPREHENSIVE AGRARIAN REFORM PROGRAM (CARP),
EXTENDING THE ACQUISITION AND DISTRIBUTION OF ALL AGRICULTURAL LANDS,
INSTITUTING NECESSARY REFORMS, AMENDING FOR THE PURPOSE CERTAIN PROVISIONS OF
REPUBLIC ACT NO. 6657, OTHERWISE, KNOWN AS THE COMPREHENSIVE AGRARIAN REFORM
LAW OF 1988, AS AMENDED, AND APPROPRIATING FUNDS THEREFOR
Section 2 of Republic Act No. 6657, as amended, otherwise known as the Comprehensive Agrarian
Reform Law of 1988, is hereby further amended to read as follows:
Section 4 of Republic Act No. 6657, as amended, is hereby further amended to read as follows:
"SEC. 4. Scope. — The Comprehensive Agrarian Reform Law of 1988 shall cover, regardless of
tenurial arrangement and commodity produced, all public and private agricultural lands as provided
in Proclamation No. 131 and Executive Order No. 229, including other lands of the public domain
suitable for agriculture: Provided, That landholdings of landowners with a total area of five (5)
hectares and below shall not be covered for acquisition and distribution to qualified beneficiaries.
IHAcCS "More specifically, the following lands are covered by the CARP: "(a) All alienable and
disposable lands of the public domain devoted to or suitable for agriculture. No reclassification of
forest or mineral lands to agricultural lands shall be undertaken after the approval of this Act until
Congress, taking into account ecological, developmental and equity considerations, shall have
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determined by law, the specific limits of the public domain; "(b) All lands of the public domain in
excess of the specific limits as determined by Congress in the preceding paragraph; "(c) All other
lands owned by the Government devoted to or suitable for agriculture; and "(d) All private lands
devoted to or suitable for agriculture regardless of the agricultural products raised or that can be
raised thereon. "A comprehensive inventory system in consonance with the national land use plan
shall be instituted by the Department of Agrarian Reform (DAR), in accordance with the Local
Government Code, for the purpose of properly identifying and classifying farmlands within one (1)
year from effectivity of this Act, without prejudice to the implementation of the land acquisition and
distribution."
There shall be incorporated after Section 6 of Republic Act No. 6657, as amended, new sections to
read as follows: EHTISC "SEC. 6-A. Exception to Retention Limits. — Provincial, city and
municipal government units acquiring private agricultural lands by expropriation or other modes of
acquisition to be used for actual, direct and exclusive public purposes, such as roads and bridges,
public markets, school sites, resettlement sites, local government facilities, public parks and
barangay plazas or squares, consistent with the approved local comprehensive land use plan, shall
not be subject to the five (5)-hectare retention limit under this Section and Sections 70 and 73(a) of
Republic Act No. 6657, as amended: Provided, That lands subject to CARP shall first undergo the
land acquisition and distribution process of the program: Provided, further, That when these lands
have been subjected to expropriation, the agrarian reform beneficiaries therein shall be paid just
compensation." "SEC. 6-B. Review of Limits of Land Size. — Within six (6) months from the
effectivity of this Act, the DAR shall submit a comprehensive study on the land size appropriate for
each type of crop to Congress for a possible review of limits of land sizes provided in this Act."
Section 7 of Republic Act No. 6657, as amended, is hereby further amended to read as follows:
"SEC. 7. Priorities. — The DAR, in coordination with the Presidential Agrarian Reform Council
(PARC) shall plan and program the final acquisition and distribution of all remaining unacquired and
undistributed agricultural lands from the effectivity of this Act until June 30, 2014. Lands shall be
acquired and distributed as follows:
"Phase One: During the five (5)-year extension period hereafter all remaining lands above fifty (50)
hectares shall be covered for purposes of agrarian reform upon the effectivity of this Act. All private
agricultural lands of landowners with aggregate landholdings in excess of fifty (50) hectares which
have already been subjected to a notice of coverage issued on or before December 10, 2008; rice and
corn lands under Presidential Decree No. 27; all idle or abandoned lands; all private lands voluntarily
offered by the owners for agrarian reform: Provided, That with respect to voluntary land transfer,
only those submitted by June 30, 2009 shall be allowed: Provided, further, That after June 30, 2009,
the modes of acquisition shall be limited to voluntary offer to sell and compulsory acquisition:
Provided, furthermore, That all previously acquired lands wherein valuation is subject to challenge
by landowners shall be completed and finally resolved pursuant to Section 17 of Republic Act No.
6657, as amended: Provided, finally, as mandated by the Constitution, Republic Act No. 6657, as
amended, and Republic Act No. 3844, as amended, only farmers (tenants or lessees) and regular
farmworkers actually tilling the lands, as certified under oath by the Barangay Agrarian Reform
Council (BARC) and attested under oath by the landowners, are the qualified beneficiaries. The
intended beneficiary shall state under oath before the judge of the city or municipal court that he/she
is willing to work on the land to make it productive and to assume the obligation of paying the
amortization for the compensation of the land and the land taxes thereon; all lands foreclosed by
government financial institutions; all lands acquired by the Presidential Commission on Good
Government (PCGG); and all other lands owned by the government devoted to or suitable for
agriculture, which shall be acquired and distributed immediately upon the effectivity of this Act, with
the implementation to be completed by June 30, 2012;
14 | P a g e
"Phase Two: (a) Lands twenty-four (24) hectares up to fifty (50) hectares shall likewise be covered
for purposes of agrarian reform upon the effectivity of this Act. All alienable and disposable public
agricultural lands; all arable public agricultural lands under agro-forest, pasture and agricultural
leases already cultivated and planted to crops in accordance with Section 6, Article XIII of the
Constitution; all public agricultural lands which are to be opened for new development and
resettlement; and all private agricultural lands of landowners with aggregate landholdings: above
twenty-four (24) hectares up to fifty (50) hectares which have already been subjected to a notice of
coverage issued on or before December 10, 2008, to implement principally the rights of farmers and
regular farmworkers, who are landless, to own directly or collectively the lands they till, which shall
be distributed immediately upon the effectivity of this Act, with the implementation to be completed
by June 30, 2012; and "(b) All remaining private agricultural lands of landowners with aggregate
landholdings in excess of twenty-four (24) hectares, regardless as to whether these have been
subjected to notices of coverage or not, with the implementation to begin on July 1, 2012 and to be
completed by June 30, 2013;
"Phase Three: All other private agricultural lands commencing with large landholdings and
proceeding to medium and small landholdings under the following schedule: "(a) Lands of
landowners with aggregate landholdings above ten (10) hectares up to twenty-four (24) hectares,
insofar as the excess hectarage above ten (10) hectares is concerned, to begin on July 1, 2012 and to
be completed by June 30, 2013; and "(b) Lands of landowners with aggregate landholdings from the
retention limit up to ten (10) hectares, to begin on July 1, 2013 and to be completed by June 30,
2014; to implement principally the right of farmers and regular farmworkers who are landless, to
own directly or collectively the lands they till.

http://www.chanrobles.com /republicacts/republicactsno9700_pdf.php
15 | P a g e
E. Activities and Assessment
Task at Hand
A. Identify the possible issues or concerns which the following acts, codes and decrees tried to
address and state the specific measures done.
Acts, codes and decrees Issues/concerns Measures done

1. The Philippine Rice
Share Tenancy Act of
1933 (Act 4045)
2. Agricultural Tenancy Act

of the Philippines in
1954 (RA 1199)
3. Agricultural Land
Reform Code of 1963
(RA 3844)
4. Presidential Decree No.

27, October 21,1972
5. Comprehensive Agrarian
Reform Program of 1988
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(RA 6657)
6. Comprehensive Agrarian
Reform Program
Extension with Reforms
of 2009 (RA 9700)
B. Philippine Constitution
MALOLOS CONSTITUTION OF 1899
Preamble
We, the Representatives of the Filipino people, lawfully covened, in order to establish
justice, provide for common defense, promote the general welfare, and insure the benefits
of liberty, imploring the aid of the Sovereign Legislator of the Universe for the attainment
of these ends, have voted, decreed, and sanctioned the following:
POLITICAL CONSTITUTION
Title I
THE REPUBLIC
Article 1. The political association of all Filipinos constitutes a nation, whose state shall
be known as the Philippine Republic.
Article 2. The Philippine Republic is free and independent.
Article 3. Sovereignty resides exclusively in the people.
Title II
THE GOVERNMENT
Article 4. The Government of the Republic is popular, representative, alternative, and

responsible, and shall exercise three distinct powers: namely, the legislative, the
executive, and the judicial. Any two or more of these three powers shall never be united in
17 | P a g e
one person or cooperation, nor the legislative power vested in one single individual.
Title III
RELIGION
Article 5. The State recognizes the freedom and equality of all religions, as well as the
separation of the Church and the State.
Title IV
THE FILIPINOS AND THEIR NATIONAL
AND INDIVIDUAL RIGHTS
Article 6. The following are Filipinos:
1. All persons born in the Philippine territory. A vessel of Philippine registry is
considered, for this purpose, as part of Philippine territory.
2. Children of a Filipino father or mother, although born outside of the Philippines.
3. Foreigners who have obtained certification of naturalization.
4. Those who, without such certificate, have acquired a domicile in any town within
Philippine territory.
It is understood that domicile is acquired by uninterrupted residence for two years in any
locality within Philippine territory, with an open abode and known occupation, and
contributing to all the taxes imposed by the Nation.
The condition of being a Filipino is lost in accordance with law.
Article 7. No Filipino or foreigner shall be detained nor imprisoned except for the
commission of a crime and in accordance with law.
Article 8. All persons detained shall be discharged or delivered to the judicial authority
within 24 hours following the act of detention. All detentions shall be without legal
effect, unless the arrested person is duly prosecuted within 72 hours after delivery to a
competent court. The accused shall be duly notified of such proceeding within the same
period.
Article 9. No Filipino shall be imprisoned except by virtue of an order by a competent

court. The order of imprisonment shall be ratified or confirmed within 72 hours following
the said order, after the accused has been heard.
Article 10. No one shall enter the dwelling house of any Filipino or a foreigner residing in
the Philippines without his consent except in urgent cases of fire, inundation, earthquake
or similar dangers, or by reason of unlawful aggression from within, or in order to assist a
person therein who cries for help. Outside of these cases, the entry into the dwelling
18 | P a g e
house of any Filipino or foreign resident in the Philippines or the search of his papers and
effects can only be decreed by a competent court and executed only in the daytime. The
search of papers and effects shall be made always in the presence of the person searched
or of a member of his family and, in their absence, of two witnesses resident of the same
place. However, when a criminal caught in fraganti should take refuge in his dwelling
house, the authorities in pursuit may enter into it, only for the purpose of making an
arrest. If a criminal should take refuge in the dwelling house of a foreigner, the consent of
a latter must first be obtained.
Article 11. No Filipino shall be compelled to change his residence or domicile except by
virtue of a final judgment.
Article 12. In no case may correspondence confided to the post office be detained or
opened by government authorities, nor any telegraphic or telephonic message detained.
However, by virtue of a competent court, correspondence may be detained and opened in
the presence of the sender.
Article 13. All orders of imprisonment, of search of a dwelling house, or detention of

written correspondence, telegraph or telephone, must be justified. When an order lacks
this requisite, or when the grounds on which the act was founded is proven in court to be
unlawful or manifestly insufficient, the person to be detained or whose imprisonment
has not been ratified within the period prescribed in Art. 9, or whose correspondence has
been detained, shall have the right to recover damages.
Article 14. No Filipino shall be prosecuted or sentenced, except by a judge or court of

proper jurisdiction and according to the procedure prescribed by law.
Article 15. Exept in the cases provided by the Constitution, all persons detained or
imprisoned not in accordance with legal formalities shall be released upon his own
petition or upon petition of another person. The law shall determine the manner of
proceeding summarily in this instance, as well as the personal and pecuniary penalties
which shall be imposed upon the person who ordered, executed or to be executed the
illegal detention or imprisonment.
Article 16. No one shall be temporarily or permanently deprived of rights or dstured in his
enjoyment thereof, except by virtue of judicial sentence. The officials who, under any
pretext whatsoever, should violate this provision, shall be personally liable for the
damages caused.
Article 17. No one shall be deprived of his property by expropriation except on grounds of
public necessity and benefit, previously declared and justified by proper authorities, and
indemnifying the owner thereof prior to expropriation.
Article 18. No one shall be obliged to pay any public tax which had not been approved by
the National Assembly or by local popular governments legally so authorized, and which
is not in the manner prescribed by the law.
Article 19. No Filipino who is in full enjoyment of his civil or political rights, shall be
19 | P a g e
impeded in the free exercise of said rights.
Article 20. Neither shall any Filipino be deprived:

1. Of the right to freely express his ideas or opinions, orally or in writing, through the use
of the press or other similar means.
2. Of the right of association for purposes of human life and which are not contrary to
public morals; and lastly
3. Of the right to send petitions to the authorities, individually or collectively.
The right of petition shall not be exercised through any kind of armed force.
Article 21. The exercise of the rights provided for in the preceding article shall be subject
to general provisions regulating the same.
Article 22. Crimes committed on the occasion of the exercise of rights provided for in this
title, shall be punished by the courts in accordance with the laws.
Article 23. Any Filipino may establish and maintain institutions of learning, in accordance
with the laws authorizing them. Public education shall be free and obligatory in all
schools of the nation.
Article 24. Foreigners may freely reside in Philippine territory, subject to legal
dispositions regulating the matter; may engage in any occupation or profession for the
exercise of which no special license is required by law to be issued by the national
authorities.
Article 25. No Filipino who is in full enjoyment of his political and civil rights shall be
impeded in his right to travel freely abroad or in his right to transfer his residence or
possessions to another country, except as to his obligations to contribute to military
service or the maintenance of public taxes.
Article 26. No foreigner who has not been naturalized may exercise in the Philippines any
office which carries with it any authority or jurisdictional powers.
Article 27. All Filipinos are obliged to defend his country with arms when called upon by
law, and to contribute to the expenses of the State in proportion to his means.
Article 28. The enumeration of the rights provided for in this title does not imply the
denial of other rights not mentioned.
Article 29. The prior authorization to prosecute a public official in the ordinary courts is
not necessary, whatever may be the crime committed.
A superior order shall not exempt a public official from liability in the cases which
constitute apparent and clear violations of constitutional precepts. In others, the agents of
the law shall only be exempted if they did not exercise the authority.
Article 30. The guarantees provided for in Articles 7, 8, 9, 10, and 11 and paragraphs 1
and 2 of Article 20 shall not be suspended, partially or wholly, in any part of the Republic,
20 | P a g e
except temporarily and by authority of law, when the security of the State in extraordinary
circumstances so demands.
When promulgated in any territory where the suspension applies, there shall be a special
law which shall govern during the period of the suspension, according to the
circumstances prevailing.
The law of suspension as well as the special law to govern shall be approved by the
National Assembly, and in case the latter is in recess, the Government shall have the
power to decree the same jointly with the Permanent Commission, without prejudice to
convoking the Assembly without the least delay and report to it what had been done.
However, any suspension made shall not affect more rights than those mentioned in the
first paragraph of this article nor authorize the Government to banish or deport from the
Philippines any Filipino
Article 31. In the Republic of the Philippines, no one shall be judged by a special law nor
by special tribunals. No person or corporation may enjoy privileges or emoluments which
are not in compensation for public service rendered and authorized by law. War and
marine laws shall apply
only for crimes and delicts which have intimate relation to military or naval discipline.
Article 32. No Filipino shall establish laws on primogeniture, nor institutions restrictive of
property rights, nor accept honors, decorations, or honorific titles or nobility from foreign
nations without the
consent of the Government.
Neither shall the Government establish in the Republic institutions mentioned in the
preceding paragraph, nor confer honors, decorations, or honorific titles of nobility to any
Filipino.
The Nation, however, may reward by special law approved by the Assembly, conspicuous
services rendered by citizens of the country.
http://www.lawphil.net/consti/consmalo.html
COMMONWEALTH CONSTITUTION OF 1935
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.
21 | P a g e
Article I.—THE NATIONAL TERRITORY
Section 1. The Philippines comprises all the territory ceded to the United States by the
treaty of Paris concluded between the United States and Spain on the tenth day of
December, eighteen hundred and ninety-eight, the limits of which are set forth in Article
III of said treaty, together with all the islands embraced in the treaty concluded at
Washington, between the United States and Spain on the seventh day of November,
nineteen hundred, and in the treaty concluded between the United States and Great Britain
on the second day of January, nineteen hundred and thirty, and all territory over which the
present Government of the Philippine Islands exercises jurisdiction.
ARTICLE II.—DECLARATION OF PRINCIPLES
Section 1. The Philippines is a republican state. Sovereignty resides in the people and all
government authority emanates from them.
Sec. 2. The defense of the State is a prime duty of government, and in the fulfillment of
this duty all citizens may be required by law to render personal military or civil service.
Sec. 3. The Philippines renounces war as an instrument of national policy, and adopts the
generally accepted principles of international law as a part of the law of the Nation.
SEC. 4. The natural right and duty of parents in the rearing of the youth for civic
efficiency should receive the aid and support of the Government.
SEC. 5. The promotion of social justice to insure the well-being and economic security of
all the people should be the concern of the State.
ARTICLE III. —BILL OF RIGHTS
SECTION 1. (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.
(2) Private property shall not be taken for public use without just compensation.
(3) The right of the people to be secure in their persons, houses, papers, and effects
against unreasonable searches and seizures shall not be violated, and no warrants shall
issue but upon probable cause, to be determined 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.
(4) The liberty of abode and of changing the same within the limits prescribed by law
shall not be impaired.
(5) The privacy of communication and correspondence shall be inviolable except upon
lawful order of the court or when public safety and order require otherwise.
(6) The right to form associations or societies for purposes not contrary to law shall not be
abridged.
(7) No law shall be made respecting an establishment of religion, or prohibiting the free
22 | P a g e
exercise thereof, and 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.
(8) No law shall be passed abridging the freedom of speech, or of the press, or the right of
the people peaceably to assemble and petition the Government for redress of grievances
(9) No law granting a little of nobility shall be enacted, and no person holding any office
of profit or trust shall, without the consent of the National Assembly, accept any present,
emolument, office, or title of any kind whatever from any foreign state.
(10) No law impairing the obligation of contracts shall be passed.
(11) No ex post facto law or bill of attainder shall be enacted.
(12) No person shall be imprisoned for debt or nonpayment of a poll tax.
(13) No involuntary servitude in any form shall exist except as a punishment for crime
whereof the party shall have been duly convicted.
(14) The privilege of the writ of habeas corpus shall not be suspended except in cases of
invasion, insurrection, or rebellion, when the public safety requires it, in any of which
events the same may be suspended wherever during such period the necessity for such
suspension shall exist.
(15) No person shall be held to answer for a criminal offense without due process of law.
(16) All persons shall before conviction be bailable by sufficient sureties, except those
charged with capital offenses when evidence of guilt is strong. Excessive bail shall not be
required.
(17) In all criminal prosecutions the accused shall be presumed to be 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 and
public trial, to meet the witnesses face to face and to have compulsory process to secure
the attendance of witnesses in his behalf.
(18) No person shall be compelled to be a witness against himself.
(19) Excessive fines shall not be imposed, nor cruel and unusual punishment inflicted.
(20) 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.
(21) Free access to the courts shall not be denied to any person by reason of poverty.

http://www.gov.ph/constitutions/1935-constitution-amended/
23 | P a g e
1973 CONSTITUTION
1973
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.
ARTICLE I
THE NATIONAL TERRITORY
SECTION 1. The national territory comprises the Philippine archipelago, with all the islands and
waters embraced therein, and all the other territories belonging to the Philippines by historic right or
legal title, including the territorial sea, the air space, the subsoil, the sea-bed, the insular shelves, and
the other submarine areas over which the Philippines has sovereignty or jurisdiction. The waters
around, between, and connecting the islands of the archipelago, irrespective of their breadth and
dimensions, form part of the internal waters of the Philippines.
ARTICLE II
DECLARATION OF PRINCIPLES AND STATE POLICIES
SECTION 1. The Philippines is a republican state. Sovereignty resides in the people and all
governmental authority emanates from them.
SEC. 2. The defense of the State is a prime duty of the Government and the people, and in the
fulfillment of this duty all citizens may be required by law to render personal military or civil
service.
SEC. 3. The Philippines renounces war as an instrument of national policy, adopts the generally
accepted principles of international law as part of the law of the land, and adheres to the policy of
peace, equality, justice, freedom, cooperation, and amity with all nations.
SEC. 4. The State shall strengthen the family as a basic social institution. The natural right and duty
of parents in the rearing of the youth for civic efficiency and the development of moral character
shall receive the aid and support of the Government.
SEC. 5. The State recognizes the vital role of the youth in the nation-building and shall promote their
physical, intellectual, and social well-being.
SEC. 6. The State shall promote social justice to ensure the dignity, welfare, and security of all the
people. Towards this end, the State shall regulate the acquisition, ownership, use, enjoyment, and
disposition of private property, and equitably diffuse property ownership and profits.
24 | P a g e
SEC. 7. The State shall establish, maintain, and ensure adequate social services in the field of
education, health, housing, employment, welfare, and social security to guarantee the enjoyment by
the people of a decent standard of living.
SEC. 8. Civilian authority is at all times supreme over the military.
SEC. 9. The State shall afford protection to labor, promote full employment and equality in
employment, ensure equal work opportunities regardless of sex, race, or creed, and regulate the
relations between workers and employers. The State shall assure the rights of workers to self-
organization, collective bargaining, security of tenure, and just and humane conditions of work. The
State may provide for compulsory arbitration.
SEC. 10. The State shall guarantee and promote the autonomy of local government units, especially
the [barangays ], to ensure their fullest development as self-reliant communities.
ARTICLE III
CITIZENSHIP
SECTION 1. The following are citizens of the Philippines:
(1) Those who are citizens of the Philippines at the time of the adoption of this Constitution.
(2) Those whose fathers or mothers are citizens of the Philippines.
(3) Those who elect Philippine citizenship pursuant to the provisions of the Constitution of nineteen
hundred and thirty-five.
(4) Those who are naturalized in accordance with law.
SEC. 2. A female citizen of the Philippines who marries an alien shall retain her Philippine
citizenship, unless by her act or omission she is deemed, under the law, to have renounced her
citizenship.
SEC. 3. Philippine citizenship may be lost or reacquired in the manner provided by law.
SEC. 4. A natural-born citizen is one who is a citizen of the Philippines from birth without having to
perform any act to acquire or perfect his Philippine citizenship.
ARTICLE IV
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.
SEC. 2. Private property shall not be taken for public use without just compensation.
SEC. 3. 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 not be violated, and
no search warrant or warrant of arrest shall issue except upon probable cause to be determined by the
judge, or such other responsible officer as may be authorized by law, after examination under oath or
25 | P a g e
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.
SEC. 4. (1) The privacy of communication and correspondence shall be inviolable except upon
lawful order of the court, or when public safety and order require otherwise.
(2) Any evidence obtained in violation of this or the preceding section shall be inadmissible for any
purpose in any proceeding.
SEC. 5. The liberty of abode and of travel shall not, be impaired except upon lawful order of the
court, or when necessary in the interest of national security, public safety, or public health.
SEC. 6. 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, shall be afforded the citizen subject to such limitations as may be provided by law.
SEC. 7. The right to form associations or societies for purposes not contrary to law shall not be
abridged.
SEC. 8. 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.
SEC. 9. No law shall be passed abridging the freedom of speech, or of the press, or the right of the
people peaceably to assemble and petition the Government for redress of grievances.
SEC. 10. No law granting a title of royalty or nobility shall be enacted.
SEC. 11. No law impairing the obligation of contracts shall be passed.
SEC. 12. No ex post facto law or bill of attainder shall be enacted.
SEC. 13. No person shall be imprisoned for debt or non-payment of a poll tax.
SEC. 14. No involuntary servitude in any form shall exist except as a punishment for a crime
whereof the party shall have been duty convicted.
SEC. 15. The privilege of the writ of habeas corpus shall not be suspended except in cases of
invasion, insurrection, rebellion, or imminent danger thereof, when the public safety requires it.
SEC. 16. All persons shall have the right to a speedy disposition of their cases before all judicial,
quasi-judicial, or administrative bodies.
SEC. 17. No person shall be held to answer for a criminal offense without due process of law.
SEC. 18. All persons, except those charged with capital offenses when evidence of guilt is strong,
shall, before conviction, be bailable by sufficient sureties. Excessive bail shall not be required.
SEC. 19. 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
26 | P a g e
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
unjustified.
SEC. 20. No person shall be compelled to be a witness against himself. Any person under
investigation for the commission of an offense shall have the right to remain silent and to counsel,
and to be informed of such right. No force, violence, threat, intimidation, or any other means which
vitiates the free will shall be used against him. Any confession obtained in violation of this section
shall be inadmissible in evidence.
SEC. 21. Excessive fines shall not be imposed, nor cruel or unusual punishment inflicted.
SEC. 22. 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.
SEC. 23. Free access to the courts shall not be denied to any person by reason of poverty.
http://www.gov.ph/constitutions/1973-constitution-of-the-republic-of-the-philippines-2/
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.
ARTICLE I
NATIONAL TERRITORY
The national territory comprises the Philippine archipelago, with all the islands and waters embraced
therein, and all other territories over which the Philippines has sovereignty or jurisdiction, consisting
of its terrestrial, fluvial and aerial domains, including its territorial sea, the seabed, the subsoil, the
insular shelves, and other submarine areas. The waters around, between, and connecting the islands
of the archipelago, regardless of their breadth and dimensions, form part of the internal waters of the
Philippines.
27 | P a g e
ARTICLE II
DECLARATION OF PRINCIPLES AND STATE POLICIES
PRINCIPLES
Section 1. The Philippines is a democratic and republican State. Sovereignty resides in the people
and all government authority emanates from them.
Section 2. The Philippines renounces war as an instrument of national policy, adopts the generally
accepted principles of international law as part of the law of the land and adheres to the policy of
peace, equality, justice, freedom, cooperation, and amity with all nations.cralaw
Section 3. Civilian authority is, at all times, supreme over the military. The Armed Forces of the
Philippines is the protector of the people and the State. Its goal is to secure the sovereignty of the
State and the integrity of the national territory.cralaw
Section 4. The prime duty of the Government is to serve and protect the people. The Government
may call upon the people to defend the State and, in the fulfillment thereof, all citizens may be
required, under conditions provided by law, to render personal, military or civil service. cralaw
Section 5. The maintenance of peace and order, the protection of life, liberty, and property, and
promotion of the general welfare are essential for the enjoyment by all the people of the blessings of
democracy. cralaw
Section 6. The separation of Church and State shall be inviolable.
STATE POLICIES
Section 7. The State shall pursue an independent foreign policy. In its relations with other states, the
paramount consideration shall be national sovereignty, territorial integrity, national interest, and the
right to self-determination.
Section 8. The Philippines, consistent with the national interest, adopts and pursues a policy of
freedom from nuclear weapons in its territory. cralaw
Section 9. The State shall promote a just and dynamic social order that will ensure the prosperity and
independence of the nation and free the people from poverty through policies that provide adequate
social services, promote full employment, a rising standard of living, and an improved quality of life
for all. cralaw
Section 10. The State shall promote social justice in all phases of national development. cralaw
Section 11. The State values the dignity of every human person and guarantees full respect for
human rights.cralaw
Section 12. The State recognizes the sanctity of family life and shall protect and strengthen the
family as a basic autonomous social institution. It shall equally protect the life of the mother and the
life of the unborn from conception. The natural and primary right and duty of parents in the rearing
of the youth for civic efficiency and the development of moral character shall receive the support of
the Government.cralaw
Section 13. The State recognizes the vital role of the youth in nation-building and shall promote and
protect their physical, moral, spiritual, intellectual, and social well-being. It shall inculcate in the
youth patriotism and nationalism, and encourage their involvement in public and civic affairs.cralaw
Section 14. The State recognizes the role of women in nation-building, and shall ensure the
fundamental equality before the law of women and men.cralaw
Section 15. The State shall protect and promote the right to health of the people and instill health
consciousness among them.cralaw
Section 16. The State shall protect and advance the right of the people to a balanced and healthful
ecology in accord with the rhythm and harmony of nature.cralaw
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Section 17. The State shall give priority to education, science and technology, arts, culture, and
sports to foster patriotism and nationalism, accelerate social progress, and promote total human
liberation and development.cralaw
Section 18. The State affirms labor as a primary social economic force. It shall protect the rights of
workers and promote their welfare.cralaw
Section 19. The State shall develop a self-reliant and independent national economy effectively
controlled by Filipinos.cralaw
Section 20. The State recognizes the indispensable role of the private sector, encourages private
enterprise, and provides incentives to needed investments.cralaw
Section 21. The State shall promote comprehensive rural development and agrarian reform.cralaw
Section 22. The State recognizes and promotes the rights of indigenous cultural communities within
the framework of national unity and development.cralaw
Section 23. The State shall encourage non-governmental, community-based, or sectoral
organizations that promote the welfare of the nation.cralaw
Section 24. The State recognizes the vital role of communication and information in nation-
building.cralaw
Section 25. The State shall ensure the autonomy of local governments.cralaw
Section 26. The State shall guarantee equal access to opportunities for public service and prohibit
political dynasties as may be defined by law.cralaw
Section 27. The State shall maintain honesty and integrity in the public service and take positive and
effective measures against graft and corruption.cralaw
Section 28. Subject to reasonable conditions prescribed by law, the State adopts and implements a
policy of full public disclosure of all its transactions involving public interest.
ARTICLE III. BILL OF RIGHTS
The Bill of Rights in the Constitution is the article that articulates and enlists the rights of an
individual that the government is duly bound to protect, respect and carry out.
It embodies statements of individual rights and immunities to protect persons or citizens from the
government excesses and oppression.
RIGHTS PROTECTED BY THE BILL OF RIGHTS
 THE RIGHT TO DUE PROCESS
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.
LIFE – attributed to the physical appearance and existence of a human form
Example: right to self-preservation
Deprivation of life includes the loss of any of the various physical and mental attributes which man
must have to live as human being
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LIBERTY – means not only the right of an individual to be free from physical restraint of his
person, such as by imprisonment or detention, but also the right to be free in the use of his faculties
in all lawful ways.
Example: freedom of expression, speech, and travel
Deprivation of liberty means the prevention, suppression and restriction of human freedom and
expression
PROPERTY – may refer to a thing itself or the right over the thing
Example: right to own, use, transmit and even destroy the property, subject to the right of the
state and of other persons
Deprivation of property exists when the property is unlawfully confiscated or when the exercise of
the right over a property is unreasonably prevented

Power of Eminent Domain – the power of the state to acquire private property for public use upon
payment of just compensation
 RIGHT AGAINST UNREASONABLE SEARCHES AND SEIZURES
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.
Search Warrant – an order in writing, issued in the name of the Republic of the Philippines, signed
by a judge and directed to a peace officer commanding him to search for personal property and
bring it before the court
Warrant of Arrest – a command in formal writing issued against a person; to take him in the
custody of law in order that he may be bound to answer for the commission of an offense.
 RIGHT OF PRIVACY OF COMMUNICATION
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.
The new constitution protects and safeguards the privacy of communication (by telephone and
similar devices) as well as correspondence (letters and telegrams).
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Exceptions:
1. Upon lawful order of the court, as when the judge orders that the communication or letter be
testified to as being material to a pending case.
2. When public safety or order shall require otherwise, as prescribed by law.
 FREEDOM OF EXPRESSION AND RIGHT TO ASSEMBLE
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.
Freedom of Speech implies the opportunity to freely utter whatever anyone pleases and be protected
against any responsibility unless such utterances are against the law or against recognized rights of
others
Freedom of the Press implies the opportunity to freely print whatsoever one pleases and to be
protected against any responsibility unless such print is against the recognized rights of others.
Freedom of Expression is a catch-all phraseology for it may include freedom of speech, press,
religion, association and acts.
Right to Assemble means a right on the part of the citizens to meet peacefully for consultation with
respect to public affairs, not the affairs of other people
Right to Petition means any person or group of persons can complain without fear of penalty to the
concerned government branch or office
 FREEDOM OF RELIGION
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.
Freedom of religion is meant to protect the broadest possible liberty of conscience, to allow each
man to believe as his conscience directs, to profess his beliefs, and to live as he believes he ought to
live, consistent with the liberty of others and with the common good.
 FREEDOM OF ABODE AND RIGHT TO TRAVEL
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.
Abode refers to a place or domicile where a person has established his residence.
Travel refers to act of mobility going in or out of places where one pleases.
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 RIGHT OF PEOPLE TO INFORMATION
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.
Any citizen of the Philippines, and alien to a given extent, enjoys the right to obtain information on
matters of public concern from government records and documents on public policy, laws passed by
Congress, financial report at the Department of Budget and Management. However, certain records
of national interest and confidentiality may be kept secret by the State.
 RIGHT TO FORM ASSOCIATIONS
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.
People can form unions, associations, or organizations which are peaceful, purposeful, and not
contrary to law.
 RIGHT TO PRIVATE PROPERTY
Section 9. Private property shall not be taken for public use without just compensation.
The Constitution respects the rights of citizens to own something that is strictly for their personal
use. The government may need a particular property for, a public project but the government must
pay justly.
RIGHTS OF THE ACCUSED
1. The right to adequate legal assistance.
2. The right, when under investigation for the commission of an offense, to be informed of his right
to remain silent and to have counsel
Miranda Doctrine – The accused has the right to remain silent; that anything he says can be used
against him in a court of law; that he has the right to the presence of an attorney, and that if he cannot
afford an attorney, one will be appointed for him prior to any questioning, if he so desires.
3. The right against the use of torture, force, violence, threat intimidation, or any other means which
vitiates the free will
4. The right against being held in secret incommunicado, or similar forms of solitary confinement
5. The right against excessive fines. The right to bail and against excessive bail
6. The right to due process
32 | P a g e
7. The right to the presumption of innocence, the right to be heard by himself and counsel, the right
to meet the witnesses face to face, the right to have compulsory process to secure the attendance of
witnesses and the production of evidence in his behalf
8. The right against self-incrimination
9. The right against detention by reason of political beliefs and aspirations and the right against
involuntary servitude.
10. The right against cruel, degrading or inhuman punishment and the right against infliction of death
penalty except for heinous crimes.
11. The right against double jeopardy – prohibits the execution of any person for a crime of which he
was previously acquitted or convicted.

http://www.gov.ph/constitutions/1987-constitution/
Task at Hand
A. Identify the strengths of the following constitutions of the Philippines.
Constitution Strengths
Malolos Constitution of 1899
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Commonwealth Constitution of 1935
1973 Constitution
1987 Constitution
C. Taxation
History of Taxation in the Philippines
Spanish Era
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During the 17th and 18th centuries, the Contador de' Resultas served as the Chief Royal
Accountant whose functions were similar to the Commissioner of Internal Revenue. He was the
Chief Arbitrator whose decisions on financial matters were final except when revoked by the Council
of Indies. During these times, taxes that were collected from the inhabitants varied from tribute or
head tax of one gold maiz annually; tax on value of jewelries and gold trinkets; indirect taxes on
tobacco, wine, cockpits, burlas and powder. From 1521 to 1821, the Spanish treasury had to
subsidize the Philippines in the amount of P 250,000.00 per annum due to the poor financial
condition of the country, which can be primarily attributed to the poor revenue collection system.
American Era
In the early American regime from the period 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 (3)
Division Chiefs.
Following the tenure of John S. Hord were three (3) more American collectors, namely: Ellis
Cromwell (1909-1912), William T. Holting (1912-1214) and James J. Rafferty (1914-1918). They
were all appointed by the Governor-General with the approval of the Philippine Commission and the
US President.
During the term of Collector Holting, the Bureau had its first reorganization on January 1,
1913 with the creation of eight (8) divisions, namely: 1) Accounting, 2) Cash, 3) Clerical, 4)
Inspection, 5) Law, 6) Real Estate, 7) License and 8) Records. Collections by the Real Estate and
License Divisions were confined to revenue accruing to the City of Manila.
In line with the Filipinization policy of then US President McKinley, Filipino Collectors were
appointed. The first three (3) BIR Collectors were: Wenceslao Trinidad (1918-1922); Juan Posadas,
Jr. (1922-1934) and Alfredo Yatao (1934-1938).
On May 1921, by virtue of Act No. 299, the Real Estate, License and Cash Divisions were
abolished and their functions were transferred to the City of Manila. As a result of this transfer, the
Bureau was left with five (5) divisions, namely: 1) Administrative, 2) Law, 3) Accounting, 4)
Income Tax and 5) Inspection. Thereafter, the Bureau established the following: 1) the Examiner's
Division, formerly the Income Tax Examiner's Section which was later merged with the Income Tax
Division and 2) the Secret Service Section, which handled the detection and surveillance activities
but was later abolished on January 1, 1951. Except for minor changes and the creation of the
Miscellaneous Tax Division in 1939, the Bureau's organization remained the same from 1921 to
1941.
In 1937, the Secretary of Finance promulgated Regulation No. 95, reorganizing the
Provincial Inspection Districts and maintaining in each province an Internal Revenue Office
supervised by a Provincial Agent.
Japanese Era
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At the outbreak of World War II, under the Japanese regime (1942-1945), the Bureau was
combined with the Customs Office and was headed by a Director of Customs and Internal Revenue.
Post War Era
On July 4, 1946, when the Philippines gained its independence from the United States, the
Bureau was eventually re-established 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 (3) new departments were created, namely: 1) Legal, 2)
Assessment and 3) Collection. On the latter part of January of the same year, Memorandum Order
No. V-188 created the Withholding Tax Unit, which was placed under the Income Tax Division of
the Assessment Department. Simultaneously, the implementation of the withholding tax system was
adopted by virtue of Republic Act (RA) 690. This method of collecting income tax upon receipt of
the income resulted to the collection of approximately 25% of the total income tax collected during
the said period.
The third major reorganization of the Bureau took effect on March 1, 1954 through Revenue
Memorandum Order (RMO) No. 41. This led to the creation of the following offices: 1) Specific Tax
Division, 2) Litigation Section, 3) Processing Section and the 4) Office of the City Revenue
Examiner. By September 1, 1954, a Training Unit was created through RMO No. V-4-47.
As an initial step towards decentralization, the Bureau created its first 2 Regional Offices in
Cebu and in Davao on July 20, 1955 per RMO No. V-536. Each Regional Office was headed by a
Regional Director, assisted by Chiefs of five (5) Branches, namely: 1) Tax Audit, 2) Collection, 3)
Investigation, 4) Legal and 5) Administrative. The creation of the Regional Offices marked the
division of the Philippine islands into three (3) revenue regions.
The Bureau's organizational set-up expanded beginning 1956 in line with the regionalization
scheme of the government. Consequently, the Bureau's Regional Offices increased to (8) eight and
later into ten (10) in 1957. The Accounting Machine Branch was also created in each Regional
Office.
In January 1957, the position title of the head of the Bureau was changed from Collector to
Commissioner. The last Collector and the first Commissioner of the BIR was Jose Aranas.
A significant step undertaken by the Bureau in 1958 was the establishment of the Tax Census
Division and the corresponding Tax Census Unit for each Regional Office. This was done to
consolidate all statements of assets, incomes and liabilities of all individual and resident corporations
in the Philippines into a National Tax Census.
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To strictly enforce the payment of taxes and to further discourage tax evasion, RA No. 233 or
the Rewards Law was passed on June 19, 1959 whereby informers were rewarded the 25%
equivalent of the revenue collected from the tax evader.
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.
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.
Providing each taxpayer with a permanent Tax Account Number (TAN) in 1970 not only
facilitated the identification of taxpayers but also resulted to faster verification of tax records.
Similarly, the payment of taxes through banks (per Executive Order No. 206), as well as the
implementation of the package audit investigation by industry are considered to be important
measures which contributed significantly to the improved collection performance of the Bureau.
The proclamation of Martial Law on September 21, 1972 marked the advent of the New
Society and ushered in a new approach in the developmental efforts of the government. Several tax
amnesty decrees issued by the President were promulgated to enable erring taxpayers to start anew.
Organization-wise, the Bureau had also undergone several changes during the Martial Law period
(1972-1980).
In 1976, under Commissioner Efren Plana's administration, the Bureau's National Office
transferred from the Finance Building in Manila to its own 12-storey building in Quezon City, which
was inaugurated on June 3, 1977. It was also in the same year that President Marcos promulgated the
National Internal Revenue Code of 1977, which updated the 1934 Tax Code.
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.
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.
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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 of the VAT was launched. The adoption
of the VAT system was one of the structural reforms provided for in the 1986 Tax Reform Program,
which was designed to simplify tax administration and make the tax system more equitable. It was
also in 1988 that the Revenue Information Systems Services Inc. (RISSI) was abolished and
transferred back to the BIR by virtue of a Memorandum Order from the Office of the President dated
May 24, 1988. This transfer had implications on the delivery of the computerization requirements of
the Bureau in relation to its functions of tax assessment and collection.
The entry of Commissioner Jose Ong in 1989 saw the advent of the "Tax Administration
Program" which is the embodiment of the Bureau's mission to improve tax collection and simplify
tax administration. The Program contained several tax reform and enhancement measures, which
included the use of the Taxpayer Identification Number (TIN) and the adoption of the New Payment
Control System and Simplified Net Income Taxation Scheme.
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.
Further streamlining of the BIR was approved on July 1997 through the passage of EO
No.430, in order to support the implementation of the computerized Integrated Tax System.
Highlights of the said EO included the: 1) creation of a fourth Revenue Group in the BIR, which is
the Legal and Enforcement Group (headed by a Deputy Commissioner); and 2) creation of the
Internal Affairs Service, Taxpayers Assistance Service, Information Planning and Quality Service
and the Revenue Data Centers.
Estrada Administration
With the advent of President Estrada's administration, 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.
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In order to encourage and educate consumers/taxpayers to demand sales invoices and
receipts, the raffle promo "Humingi ng Resibo, Manalo ng Libo-Libo" was institutionalized in 1999.
The Large Taxpayers Monitoring System was also established under Commissioner Rualo's
administration to closely monitor the tax compliance of the country's large taxpayers.
The coming of the new millennium ushered in the changing of the guard in the BIR with the
appointment of Dakila Fonacier as the new Commissioner of Internal Revenue. Under his
administration, measures that would enhance taxpayer compliance and deter tax violations were
prioritized. The most significant of these measures include: full utilization of tax computerization in
the Bureau's operations; expansion of the use of electronic Documentary Stamp Tax metering
machine and establishment of tie-up with the national government agencies and local government
units for the prompt remittance of withholding taxes; and implementation of Compromise Settlement
Program for taxpayers with outstanding accounts receivable and disputed assessments with the BIR.
Memoranda of Agreement were also forged with the league of local government units and
several private sector and professional organizations (i.e. MAP, TMAP, PCCI, FFCCCI, etc.) to help
the BIR implement tax campaign initiatives.
In September 1, 2000, the Large Taxpayers Service (LTS) and the Excise Taxpayers Service
(ETS) were established under EO No. 175 to reinforce the tax administration and enforcement
capabilities of the BIR. Shortly after the establishment of said revenue services, a new organizational
structure was approved on October 31, 2001 under EO No. 306 which resulted in the integration of
the functions of the ETS and the LTS.
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.
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)
reengineer 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.
Measures to enhance the Bureau's revenue-generating capability were also implemented, the
most notable of which were the implementation of the Voluntary Assessment Program and
Compromise Settlement Program and expansion of coverage of the creditable withholding tax
system. A technology-based system that promotes the paperless filing of tax returns and payment of
taxes was also adopted through the Electronic Filing and Payment System (eFPS).
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With the resignation of Commissioner Bañez on August 19, 2002, Finance Undersecretary
Cornelio C. Gison was designated as interim BIR Commissioner. Eight days later (on August 27,
2002), former Customs Commissioner, Guillermo L. Parayno, Jr. was appointed as the new
Commissioner of Internal Revenue (CIR).
Barely a month since his assumption to duty as the new CIR, Commissioner Parayno offered
a Voluntary Assessment and Abatement Program (VAAP) to taxpayers with under-declared
sales/receipts/income. To enhance the collection performance of the BIR, Commissioner Parayno
adopted the use of new systems such as the Reconciliation of Listings for Enforcement or RELIEF
System to detect under-declarations of taxable income by taxpayers and the electronic broadcasting
system to enhance the security of tax payments. It was also under Commissioner Parayno’s
administration that the BIR expanded its electronic services to include the web-based TIN
application and processing; electronic raffle of invoices/receipts; provision of e-payment gateways;
e-substituted filing of tax returns and electronic submission of sales reports. The conduct of special
operations on high profile tax evaders, which resulted to the filing of tax cases under the Run After
Tax Evaders (RATE) Program marked Commissioner Parayno’s administration as well as the
conduct of Tax Compliance Verification Drives and accreditation and registration of cash register
machines and point-of-sale machines. To improve taxpayer service, the Bureau also established a
BIR Contact Center in the National Office and eLounges in Regional Offices.
On October 28, 2006, Deputy Commissioner for Legal and Inspection Group, Jose Mario C.
Buñag was appointed as full-fledged Commissioner of Internal Revenue. Under his administration,
the Bureau attained success in a number of key undertakings, which included the expansion of the
RATE Program to the Regional Offices; inclusion of new payment gateways, such as the Efficient
Service Machines and the G-Cash and SMART Money facilities; implementation of the
Benchmarking Method and installation of the Bureau’s e-Complaint System, a new e-Service that
allows taxpayers to log their complaints against erring revenuers through the BIR website. The
Nationwide Rollout of Computerized Systems (NRCS) was also undertaken to extend the use of the
Bureau’s Integrated Tax System across its non-computerized Revenue District Offices. In 2007, the
National Program Support for Tax Administration Reform (NPSTAR), a program funded by various
international development agencies, was launched to improve the BIR efficiency in various areas of
tax administration (i.e. taxpayer compliance, tax enforcement and control, etc.).
On June 29, 2007, Commissioner Buñag relinquished the top post of the BIR and was
replaced by Deputy Commissioner for Operations Group, Lilian B. Hefti, making her the second
lady Commissioner of the BIR. Commissioner Hefti focused on the strengthening of the use of
business intelligence by embarking on data matching of income payments of withholding agents
against the reported income of the concerned recipients. Information sharing between the BIR and
the Local Government Units (LGUs) was also intensified through the LGU Revenue Assurance
System, which aims to uncover fraud and non-payment of taxes. To enhance the Bureau’s audit
capabilities, the use of Computer-Assisted Audit Tools and Techniques (CAATTs) was also
introduced in the BIR under her term.
With the resignation of Commissioner Hefti in October 2008, former BIR Deputy
Commissioner for Legal and Enforcement Group, Sixto S. Esquivias IV was appointed as the new
Commissioner of Internal Revenue. Commissioner Esquivias’ administration was marked with the
conduct of nationwide closure of erring business establishments under the “Oplan Kandado”
Program. A Taxpayer Feedback Mechanism (through the eComplaint facility accessible via the BIR
Website) was also established under his term where complaints on erring BIR employees and
taxpayers who do not pay taxes and do not issue ORs/invoices can be reported. In 2009, the Bureau
revived its “Handang Maglingkod” Project where the best frontline offices were recognized for
rendering effective taxpayer service.
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When Commissioner Esquivias resigned in November 2009, Senior Deputy Commissioner,
Joel L. Tan-Torres assumed the position of Commissioner of Internal Revenue. Under his
administration, Commissioner Tan-Torres pursued a high visibility public awareness campaign on
the Bureau’s enforcement and taxpayers’ service programs. He institutionalized several
programs/projects to improve revenue collections, and these include Project R.I.P (Rest in Peace);
intensified filing of tax evasion cases under the re-invigorated RATE Program; conduct of Taxpayers
Lifestyle Check and development of Industry Champions. Linkages with various agencies (i.e. LTO,
SEC, BLGF, PHALTRA, etc.) were also established through the signing of several Memoranda of
Agreement to improve specific areas of tax administration.
P-Noy 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.
Source: www.bir.gov.ph
Tax Laws: Republic Acts (RA)
Laws Title Date of Approval

Republic Act An Act Adjusting the 13th Month Pay and Other February 12, 2015
(RA) No. Benefits Ceiling Excluded from the Computation of
10653 Gross Income for Purposes of Income Taxation,
Amending for the Purpose Section 32(B), Chapter VI
of the National Internal Revenue Code of 1997, as
Amended
Republic Act An Act Establishing Rural Farm Schools as September 13, 2013
(RA) No. Alternative Delivery Mode of Secondary Education
10618 and Appropriating Funds Therefore
Republic Act An Act Amending Republic Act No. 7306, Entitled March 14, 2013
(RA) No. "An Act Providing for the Establishment of the
10390 People's Television Network, Incorporated, Defining
its Powers and Functions, Providing for its Sources of
Funding and for Other Purposes"
Republic Act An Act Recognizing the Principle of Reciprocity as March 7, 2013
(RA) No. Basis For the Grant of Income Tax Exemptions to
10378 International Carriers and Rationalizing Other Taxes
Imposed Thereon by Amending Sections 28(A)(3)(a),
109, 118 and 236 of the National Internal Revenue
Code (NIRC), as Amended, and For Other Purposes
Republic Act An Act Providing for Reparation and Recognition of February 25, 2013
(RA) No. Human Rights Violations During the Marcos
10368 Regime, Documentation of Said Violations,
Appropriating Funds Therefor and for Other
Purposes
41 | P a g e
Republic Act An Act Restructuring the Excise Tax on Alcohol and December 19, 2012
(RA) No. Tobacco Products by Amending Sections 141, 142,
10351 143, 144, 145, 8, 131 and 288 of Republic Act No.
8424, Otherwise Known as the National Internal
Revenue Code of 1997, as Amended by Republic Act
No. 9334, and for Other Purposes
Republic Act An Act Establishing the People's Survival Fund to August 16, 2012
(RA) No. Provide Long-Term Finance Streams to Enable the
10174 Government to Effectively Address the Problem of
Climate Change, Amending for the Purpose Republic
Act No. 9729, Otherwise Known as the 'Climate
Change Act of 2009', and for Other Purposes
Republic Act An Act to Strengthen and Propagate Foster Care and June 11, 2012
(RA) No. to Provide Funds Therefor
10165
Republic Act An Act Amending Republic Act No. 9490, Otherwise April 22, 2010
(RA) No. Known as the 'Aurora Special Economic Zone Act of
10083 2007'
Republic Act An Act Instituting the New Girl Scouts of the April 20, 2010
(RA) No. Philippines Charter, Penalizing Violations Thereof
10073 and for Other Purposes
Republic Act An Act Recognizing the Philippine National Red April 20, 2010
(RA) No. Cross as an Independent, Autonomous,
10072 Nongovernmental Organization Auxiliary to the
Authorities of the Republic of the Philippines in the
Humanitarian Field, to be Known as the Philippine
Red Cross
Republic Act An Act Providing for the Protection and March 26, 2010
(RA) No. Conservation of the National Cultural Heritage,
10066 Strengthening the National Commission for Culture
and Arts (NCCA) and its Affiliated Cultural
Agencies, and for Other Purposes
Republic Act An Act Granting Income Tax Exemption to Local March 11, 2010
(RA) No. Water Districts by Amending Section 27(C) of the
10026 National Internal Revenue Code (NIRC) of 1997, as
Amended, and Adding Section 289-A to the Code,
for the Purpose
Republic Act An Act Amending Republic Act No. 8042, Otherwise March 8, 2010
(RA) No. Known as the Migrant Workers and Overseas
10022 Filipinos Act of 1995, as Amended, Further
Improving the Standard of Protection and Promotion
of the Welfare of Migrant Workers, their Families
and Overseas Filipinos in Distress, and for Other
Purposes
Republic Act An Act to Further Defer the Imposition of the Value- February 27, 2010
(RA) No. 9010 Added Tax on Certain Services, Amending for the
Purpose Section 5 of Republic Act No. 8424, as
Amended by Republic Act No. 8761
Republic Act An Act Providing a Mechanism for Free Legal February 23, 2010
(RA) No. 9999 Assistance and for Other Purposes
42 | P a g e
Republic Act An Act Reducing Taxes on Life Insurance Policies, February 18, 2010
(RA) No. Amending for this Purpose Sections 123 and 183 of
10001 The National Internal Revenue Code of 1997, as
Amended
Republic Act An Act Further Strengthening the Home July 21, 2009
(RA) No. 9679 Development Mutual Fund, and for Other Purposes
Republic Act An Act Exempting from Documentary Stamp Tax June 30, 2009
(RA) No. 9648 Any Sale, Barter or Exchange of Shares of Stock
Listed and Traded Through the Stock Exchange,
Further Amending for the Purpose Section 199 of the
National Internal Revenue Code of 1997, as
Amended By Republic Act No. 9243, and for Other
Purposes
Republic Act An Act Designating the Philippine Normal June 30, 2009
(RA) No. 9647 University as the Country's National Center for
Teacher Education, Appropriating Funds Therefor,
and for Other Purposes
Republic Act An Act Declaring a National Policy for Tourism as May 12, 2009
(RA) No. 9593 an Engine of Investment, Employment, Growth and
National Development, and Strengthening the
Department of Tourism and its Attached Agencies to
Effectively and Efficiently Implement that Policy,
and Appropriating Funds Therefore
Republic Act An Act Increasing the Maximum Deposit Insurance April 29, 2009
(RA) No. 9576 Coverage, and in Connection Therewith, to
Strengthen the Regulatory and Administrative
Authority, and Financial Capability of the Philippine
Deposit Insurance Corporation (PDIC), Amending
for this Purpose Republic Act Numbered Three
Thousand Five Hundred Ninety-One, as Amended,
Otherwise Known as the PDIC Charter, and for Other
Purposes
Republic Act An Act Promoting the Development, Utilization and December 16, 2008
(RA) No. 9513 Commercialization of Renewable Energy Resources
Section 9 of An Act Granting the National Grid Corporation of December 1, 2008
Republic Act the Philippines a Franchise to Engage in the Business
(RA) No. 9511 of Conveying or Transmitting Electricity Through
High Voltage Back-Bone System of Interconnected
Transmission Lines, Substations and Related
Facilities, and for Other Purposes
Republic Act An Act Establishing a Provident Personal Savings August 22, 2008
(RA) No. 9505 Plan, Known as the Personal Equity and Retirement
Account (PERA)
Republic Act An Act Amending Sections 22, 24, 34, 35, 51, and 79 August 22, 2008
(RA) No. of Republic Act No. 8424, as Amended, Otherwise
9504, Section Known as the National Internal Revenue Code of
34(L) of the 1997
NIRC
Republic Act An Act Amending Sections 22, 24, 34, 35, 51, and 79 June 17, 2008
43 | P a g e
(RA) No. of Republic Act No. 8424, as Amended, Otherwise
9504, Section Known as the National Internal Revenue Code of
79(A) of 1997
Republic Act
(RA) No. 8424
Republic Act An Act to Strengthen the University of the April 29, 2008
(RA) No. 9500 Philippines as the National University
Republic Act An Act Amending Republic Act No. 7277, Otherwise April 30, 2007
(RA) No. 9442 Known as the 'Magna Carta for Disabled Persons,
and for Other Purposes'
Republic Act An Act Amending Sections 27, 28, 34, 106, 107, 108, May 24, 2005
(RA) No. 9337 109, 110, 111, 112, 113, 114, 116, 117, 119, 121,
148, 151, 236, 237 and 288 of the National Internal
Revenue Code of 1997, as Amended, and for Other
Purposes
Republic Act An Act Increasing the Excise Tax Rates Imposed on December 21, 2004
(RA) No. 9334 Alcohol and Tobacco Products, Amending for the
Purpose Sections 131, 141, 142, 143, 144, 145 and
288 of the National Internal Revenue Code of 1997,
as Amended
Republic Act An Act Amending Certain Provisions of Republic July 27, 2004
(RA) No. 9301 Act No. 7471, Entitled 'An Act to Promote the
Development of Philippine Overseas Shipping' and
for Other Purposes
Republic Act An Act Restoring the Tax Exemption of Offshore April 28, 2004
(RA) No. 9294 Banking Units (OBUs) and Foreign Currency
Deposit Units (FCDUs), Amending for the Purpose
Section 27 (D) (3) and Section 28, Paragraphs (A) (4)
and (A) (7) (B) of the National Internal Revenue
Code, as Amended
Republic Act An Act Providing for a Comprehensive Water March 22, 2004
(RA) No. 9275 Quality Management and for Other Purposes
Republic Act An Act Granting Additional Benefits and Privileges February 26, 2004
(RA) No. 9257 to Senior Citizens Amending for the Purpose
Republic Act No. 7432, Otherwise Known as 'An Act
to Maximize the Contribution of Senior Citizens to
National Building, Grant Benefits and Special
Privileges and for Other Purposes
Republic Act An Act Rationalizing the Provisions on the February 17, 2004
(RA) No. 9243 Documentary Stamp Tax of The National Internal
Revenue Code of 1997, as Amended, and for Other
Purposes
Republic Act An Act Amending Certain Sections of the National February 3, 2004
(RA) No. 9238 Internal Revenue Code of 1997, as Amended, by
Excluding Several Services from the Coverage of the
Value-Added Tax and Reimposing the Gross
Receipts Tax on Banks and Non-Bank Financial
Intermediaries Performing Quasi-Banking Functions
and Other Non-Bank Financial Intermediaries
Beginning January 01, 2004
44 | P a g e
Republic Act An Act Rationalizing the Excise Tax on August 29, 2003
(RA) No. 9224 Automobiles, Amending for the Purpose the National
Internal Revenue Code of 1997, and for Other
Purposes
Republic Act An Act to Promote the Establishment of Barangay November 13, 2002
(RA) No. 9178 Micro Business Enterprises (BMBEs), Providing
Incentives and Benefits Therefor, and for Other
Purpose
Republic Act An Act Converting the J. H. Cerilles Polytechnic August 11, 2001
(RA) No. 9159 College in the Municipality of San Miguel, Province
of Zamboanga del Sur into a State College to be
Known as the J. H. Cerilles State College,
Appropriating Funds Therefor and for Other
Purposes
Republic Act An Act Granting Cash and Other Non-Monetary April 5, 2001
(RA) No. 9064 Benefits and Incentives to National Athletes, Coaches
and Trainers, Appropriating Funds Therefor and for
Other Purposes
Republic Act An Act Exempting from Tax Certain Allowances and March 22, 2001
(RA) No. 9040 Benefits Granted to the Members of the Armed
Forces of the Philippines
Republic Act An Act Imposing a Motor Vehicle User's Charge on June 27, 2000
(RA) No. 8794 Owners of All Types of Motor Vehicles and for
Other Purposes
Republic Act An Act Imposing the Value-Added Tax on Certain February 15, 2000
(RA) No. 8761 Services Beginning January 1, 2001, Amending for
the Purpose Section 5 of Republic Act No. 8424 and
for Other Purposes
Republic Act An Act Providing for the Terms, Conditions and November 23, 1999
(RA) No. Licensing Requirements of Regional or Area
8756, Section Headquarters, Regional Operating Headquarters, and
25(C), (D), (E) Regional Warehouses of Multinational Companies,
of the NIRC Amending for the Purpose Certain Provisions of
Executive Order No. 226, Otherwise Known as the
Omnibus Investments Code of 1987
Republic Act An Act Establishing an "Adopt-A-School Program," February 14, 1998
(RA) No. 8525 Providing Incentives Therefor, and for Other
Purposes
Republic Act An Act Amending the National Internal Revenue December 11, 1997
(RA) No. 8424 Code, as Amended, and for Other Purposes
Republic Act An Act Amending Sections 138, 139, 140 and 142 of November 22, 1996
(RA) No. 8240 the National Internal Revenue Code, as Amended,
Republic Act An Act Restructuring the Excise Tax on Petroleum June 11, 1996
(RA) No. 8184 Products, Amending For the Purpose Pertinent
Sections of the National Internal Revenue Code, as
Amended
Republic Act An Act to Institute the Policies of Overseas June 7, 1995
(RA) No. 8042 Employment and Establish a Higher Standard of
Protection and Promotion of the Welfare of Migrant
45 | P a g e
Workers, Their Families and Overseas Filipinos in
Distress, and for Other Purposes
Republic Act An Act Reducing the Excise Tax Rates on Metallic June 2, 1994
(RA) No. 7729 and Non-Metallic Minerals and Quarry Resources,
Amending for the Purpose Section 151(A) of the
National Internal Revenue Code, as Amended
Republic Act An Act Imposing a Tax on the Sale, Barter or May 5, 1994
(RA) No. Exchange of Shares of Stock Listed and Traded
7717, Section Through the Local Stock Exchange or Through Initial
124-B of Public Offering, Amending for the Purpose the
NIRC National Internal Revenue Code, as Amended, by
Inserting a New Section and Repealing Certain
Subsections Thereof
Republic Act An Act Restructuring the Estate and Donor's Taxes, May 15, 1992
(RA) No. Amending for the Purpose Sections 77, 79(a), 83(b)
7499, Section and 92(a) and (b) on Transfer Taxes of the National
92 of the NIRC Internal Revenue Code, as Amended
Republic Act An Act to Create a Peace and Order Special Account November 4, 1970
(RA) No. 6141 in the General Fund to Finance the Activities and
Functions of the Police Commission as Defined in
the Police Act of 1966 and Certain Police Activities
of the National Bureau of Investigation and for Other
Purposes
Republic Act An Act Amending Certain Provisions of the National August 4, 1969
(RA) No. 6110 Internal Revenue Code, as Amended
Republic Act An Act Imposing a Tax on Privately Owned September 25, 1968
(RA) No. 5448 Passenger Automobiles, Motorcycles and Scooters,
and a Science Stamp Tax, to Constitute a Special
Science Fund, Defining the Programs, Projects and
Activities of Science Agencies to be Financed
Therefrom and for Other Purposes
Republic Act An Act to Compile the Laws Relative to Land June 20, 1964
(RA) No. 4136 Transportation and Traffic Rules, to Create a Land
Transportation Commission and for Other Purposes
Republic Act An Act to Create a Philippine Inventors Commission, April 13, 1964
(RA) No. 3850 Define its Powers, Functions and Duties, and for
Other Purposes that will Promote and Encourage
Philippine Inventions and their Manufacture
Republic Act An Act Exempting the Ramon Magsaysay Award June 22, 1963
(RA) No. 3676 Foundation from the Payment of Taxes and Fees,
Whether National or Local, as well as Constructions,
Gifts and Donations Given Thereto
Republic Act An Act Exempting the Philippine-American Cultural June 17, 1961
(RA) No. 3062 Foundation from the Payment of Customs Duties,
Import Levy, Taxes and the Margin Fee, as Well as
Donations, Contributions and Gifts Given Thereto
Republic Act An Act to Amend Further Act Numbered Thirty-Nine June 20, 1959
(RA) No. 2363 Hundred and Ninety-Two, Otherwise Known as the
Revised Motor Vehicles Law, as Amended
Republic Act An Act to Exempt from Amusement Tax, Under June 22, 1957
46 | P a g e
(RA) No. Certain Conditions, Boxing Exhibitions Wherein
1812, Section World Championship in any Division is at Stake,
260-C of the Amending for the Purpose the National Internal
NIRC Revenue Code
Republic Act An Act to Amend Certain Section of Commonwealth June 16, 1956
(RA) No. 1504 Act Numbered Four Hundred and Sixty-Six,
Otherwise Known as the National Internal Revenue
Code, as Amended
Republic Act An Act to Create a Board of Travel and Tourist June 15, 1956
(RA) No. 1478 Industry, Defining its Powers, Duties and
Responsibilities, and for Other Purposes
Republic Act An Act to Exempt from Amusement Tax All Athletic June 14, 1955
(RA) No. Meets, School Programs and Exhibitions, and Other
1284, Section Educational Activities Conducted by Public Schools,
260-B of the by Amending the National Internal Revenue Code
NIRC
Republic Act An Act Amending the First Paragraph of Sec. Two June 4, 1954
(RA) No. 991 Hundred and Sixty of the National Internal Revenue
Code by Reducing the Amusement Tax on Boxing
Exhibitions and Prohibiting Municipal Corporations
from Levying Further Taxes on Such Exhibitions
Except Up to the Amount of Five Per Centum
Republic Act An Act to Exempt the Holding of Operas, Concerts, June 6, 1952
(RA) No. 722 Recitals, Dramas, Painting and Art Exhibitions,
Flowers Shows, and Literary, Oratorical or Musical
Programs from the Payment of Any National or
Municipal Amusement Tax
Republic Act An Act to Amend Subsections (a) and (b) of Section September 22, 1950
(RA) No. 587 3, Article 2 of Chapter I; Subsections (b) and (d) of
Section 5, Subsections (a), (b), (c), (i), (j), (m) and
(n) of Section 7 of Article 1, Section 8, Subsections
(a) and (d) of Section 9, and Section 10, Article 2 of
Chapter II, and Insert a New Section Between
Sections 8 and 9 of this Article to be Known as
Section 8-A with New Subsections (a), (b), (c) and
(d) and Amend, Further, Subsection (a) of Section 14,
Sections 14 and 19, Article 3 of Chapter II; Sections
24, 31 and 35, Article 1, Section 38, Article 2 of
Chapter III; and Section 67 of Article 1 and
Subsection (b) of Section 70 of Article 2 of Chapter
IV of Act Numbered Thirty-Nine Hundred and
Ninety-Two, as Amended by Commonwealth Act
Numbered One Hundred And Twenty-Three, and as
Further Amended by Commonwealth Acts Numbered
Five Hundred and Fifty-Six and Six Hundred and
Fifty-Two
Republic Act An Act to Insert a New Section Between Section September 22, 1950
(RA) No. 586, Two Hundred and Sixty and Two Hundred and Sixty-
Section 260-A One of Commonwealth Act Numbered Four Hundred
of the NIRC and Sixty-Six, Otherwise Known as the National
Internal Revenue Code, and to Amend Section Two
47 | P a g e
Hundred Sixty-One of the Same Code
Republic Act An Act to Amend Section Eighty-Five, Eighty-Six, September 15, 1950
(RA) No. 579, Eighty-Nine, One Hundred and Nine and One
Section 85 of Hundred and Ten of Commonwealth Act Numbered
the NIRC Four Hundred and Sixty-Six, Otherwise Known as
the National Internal Revenue Code, as Amended
Republic Act An Act to Amend Section Two Hundred and Fifty- August 11, 1950
(RA) No. 564 Eight of Commonwealth Act Numbered Four
Hundred and Sixty-Six, Otherwise Known as the
National Internal Revenue Code
Source: www.ntrc.gov.ph
48 | P a g e
Task at Hand
a. Research about the National Internal Revenue Code of 1997 (Tax Code) and
the amendments made. Make a report containing the salient points of the
National Internal Revenue Code of 1997 (Tax Code) and amendments made
to the Tax Code. For those with internet, make a report through a
powerpoint presentation containing the following parts: title, general
overview, introduction, body, conclusion, recommendations and
references. For those without internet, make a report paper with this
format: title section, general overview, introduction, body, conclusion,
recommendations and references.
F. Reflection
Choose one issue (social, political, economic or cultural) affecting your

community at present. Make a narrative and analysis about this issue.
G. Post-Test
Give examples of contemporary issues in the Philippine society in which causes could be traced
back to the past:
1._________________________________________________________.
2._________________________________________________________.
3._________________________________________________________.
4._________________________________________________________.
5._________________________________________________________
49 | P a g e

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MODULE 4: SOCIAL, POLITICAL,

Understanding and analyzing our past

This session will guide you to trace and

● Effectively communicate using various techniques and genres,

● Use various techniques and genres in analyzing events or issues in Philippine

Social, Political, Economic and Cultural Issues

THE PHILIPPINE RICE SHARE TENANCY ACT OF 1933 (ACT 4045)

ACT NO. 4054 - AN ACT TO PROMOTE THE WELL-BEING OF TENANTS (APARCEROS) IN

“AGRICULTURAL TENANCY ACT OF THE PHILIPPINES IN 1954” (RA 1199)

AN ACT TO GOVERN THE RELATIONS BETWEEN LANDHOLDERS AND

Section 9. Severance of Relationship. - The tenancy relationship is extinguished by the voluntary

Said contract shall be contrary to law, morals and public policy;

CHAPTER II - Rice Share Tenancy

Sources: Modified CHED Second Generation GE Faculty Training Materials

AGRICULTURAL LAND REFORM CODE OF 1963 (RA 3844)

AGRICULTURAL LEASEHOLD SYSTEM

Establishment of Agricultural Leasehold Relation - The agricultural leasehold relation shall be

Extinguishment of Agricultural Leasehold Relation - The agricultural leasehold relation

The Agricultural Land Reform Code (RA 3844) was a major advancement of land

The main provisions of the Agricultural Land Reform Code were:

Sources: Modified CHED Second Generation GE Faculty Training Materials

PRESIDENTIAL DECREE No. 27

DECREEING THE EMANCIPATION OF TENANTS FROM THE BONDAGE OF THE SOIL,

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the

Sources: Modified CHED Second Generation GE Faculty Training Materials

COMPREHENSIVE AGRARIAN REFORM PROGRAM OF 1988

REPUBLIC ACT NO. 6657

Schedule of Implementation. — The distribution of all lands covered by this Act shall be

Sources: Modified CHED Second Generation GE Faculty Training Materials

COMPREHENSIVE AGRARIAN REFORM PROGRAM EXTENSION WITH REFORMS

Sources: Modified CHED Second Generation GE Faculty Training Materials

Acts, codes and decrees Issues/concerns Measures done

2. Agricultural Tenancy Act

4. Presidential Decree No.

MALOLOS CONSTITUTION OF 1899

Article 2. The Philippine Republic is free and independent.

Article 3. Sovereignty resides exclusively in the people.

Article 4. The Government of the Republic is popular, representative, alternative, and

Article 6. The following are Filipinos:

3. Foreigners who have obtained certification of naturalization.

The condition of being a Filipino is lost in accordance with law.

Article 9. No Filipino shall be imprisoned except by virtue of an order by a competent

Article 13. All orders of imprisonment, of search of a dwelling house, or detention of

Article 14. No Filipino shall be prosecuted or sentenced, except by a judge or court of

Article 20. Neither shall any Filipino be deprived:

Sources: Modified CHED Second Generation GE Faculty Training Materials

COMMONWEALTH CONSTITUTION OF 1935

ARTICLE III. —BILL OF RIGHTS

(10) No law impairing the obligation of contracts shall be passed.

(11) No ex post facto law or bill of attainder shall be enacted.

(12) No person shall be imprisoned for debt or nonpayment of a poll tax.

(18) No person shall be compelled to be a witness against himself.

Sources: Modified CHED Second Generation GE Faculty Training Materials

THE NATIONAL TERRITORY

DECLARATION OF PRINCIPLES AND STATE POLICIES

SEC. 8. Civilian authority is at all times supreme over the military.

SECTION 1. The following are citizens of the Philippines:

(2) Those whose fathers or mothers are citizens of the Philippines.

(4) Those who are naturalized in accordance with law.

SEC. 10. No law granting a title of royalty or nobility shall be enacted.

SEC. 11. No law impairing the obligation of contracts shall be passed.

SEC. 12. No ex post facto law or bill of attainder shall be enacted.