CHAPTER 3  Interpretations of the past, therefore vary

PHILIPPINE HISTORY: SPACES FOR CONFLICT AND according to who reads the primary source, when it
CONTROVERSIES was read, and how it was read. 
 Interpretations of historical events change over
DETERMINE WHICH OF THE FOLLOWING STATEMENTS time.
IS A LIE. 
WHAT WOULD HAPPEN TO OUR HISTORY IF THERE ARE
 The day Jose Rizal was executed was on INFORMATION LEFT UNRESOLVED OR TAUGHT
December 30 1896. WRONG? 
 He cried out “consummatum est!” moments
before he was shot.  INCONSISTENCY
 He was executed by a Spanish firing squad. 
 A state where two (2)  information don’t match. 
 The GomBurZa were executed due to their  Information may be incoherent in investigations. 
supposed involvement in the Cavite Mutiny in  Not satiable by the same
1872. 
 Only the three (3) priests were executed after CONTROVERSY
their arrest and summary trial. 
 Fr. Zamora was executed due to mistaken  Discussions marked by expression of opposing
identity and a misinterpreted letter.  views.
 a result of inconsistent information. 
 Rizal met Seiko Usui, a daughter of a samurai,
and he required a translator to converse with MULTIPERSPECTIVITY
her during his entire stay.   Defined as a way of looking at historical events,
 They met each other on February 1888 during personalities, developments, cultures, and societies
his second trip to abroad.  from different perspectives.
 Rizal, if not his patriotic mission, would’ve  Historical writing is, by definition biased, partial,
stayed in Japan and married Usui.  and contains preconceptions. 
 Historian decides on what source to use, what
2 KEY CONCEPTS  interpretation to make more apparent, depending
on what his end is. 
1. Interpretation   With multiperspectivity as an approach in history,
- the action of explaining the meaning of we must understand that historical interpretations
something. contain discrepancies, contradictions, ambiguities,
- a stylistic representation of a creative work or and are often the focus of dissent. 
dramatic role.
2.  Multiperspectivity  CASE STUDY 1: WHERE DID THE FIRST CATHOLIC MASS
- a characteristic of narration or TAKE PLACE IN THE PHILIPPINES?.
representation,where more than one  Butuan has long believed as the site of the First
perspective is represented to the audience. Mass. The Butuan claim has been based on
rather elementary reading of primary sources
MAKING SENSE OF THE PAST: HISTORICAL from the event. 
INTERPRETATION  There are only 2 primary sources that historians
refer to in identifying the site of the First Mass. 
 Geoffrey Barraclough defines history as “the 1. The log kept by Francisco Albo, a pilot one of
attempts to discover on the basis of fragmentary Magellan’s ship, Trinidad. He was one of the 18
evidence, the significant things about the past.” survivors who returned w/ Sebastian Elcano on
 Historians utilize facts collected from primary the ship of Victoria after they circumnavigated
sources of history and then draw their own reading the world. 
so that their intended audience may understand 2. The account by Antonio Pigafetta, Primo viaggio
the historical event, a process that in essence, intorno al mondo (First Voyage Around the
“makes sense of the past.”  World). He was a member of the Magellan
expedition and an eyewitness of the events,
particularly, of the First Mass. 
CASE STUDY 2: WHAT HAPPENED IN THE CAVITE government, whose leader in Filipino would be called
MUTINY? "hari". However, it turned out that they would set at the
supreme of the government a priest, that the leader
selected would be Jose Burgos or Jacinto Zamora which
 The year 1872 is a historic year of two events: is the plan of the rebels who guided them, and the
the Cavite Mutiny and the martyrdom of the means they counted upon its realization.
three priests: Mariano Gomez, Jose Burgos, and
Jacinto Zamora.  FILIPINO ACCOUNTS OF THE CAVITE MUTINY

SPANISH ACCOUNTS OF THE CAVITE MUTINY  PRIMARY SOURCE: EXCERPTS FROM PARDO DE
The documentation of Spanish historian Jose TAVERA’S ACCOUNT OF THE CAVITE MUTINY
Montero y Vidal centered on how the event was an
attempt in overthrowing the Spanish government in the The event is just a simple mutiny since up to
Philippines. Another account from the official report that time the Filipinos had no intention of separation
written by then Governor General Rafael Izquerdo from Spain but only secure materials and education
implicated the native clergy, who were then, active in advancements in the country. However, the mutiny was
the movement toward secularization of parishes. These used at a powerful level. Also, in this time, the central
2 accounts corroborated each other.  government deprived friars of the powers of
involvement in civil government and in governing and
SPANISH ACCOUNTS OF THE CAVITE MUTINY  handling universities. This resulted in the friars, afraid
that their leverage in the Philippines would be a thing in
PRIMARY SOURCE: EXCERPTS FROM MONTERO’S the past, took advantage of the mutiny and reported it
ACCOUNT OF THE CAVITE MUTINY to the Spanish government as a broad conspiracy
organized throughout the archipelago with the object of
1. The abolition of privileges enjoyed by the laborers of abolishing Spanish sovereignty. The Madrid government
the Cavite arsenal of exemption from the tribute was, without any attempt to investigate the real facts or
according to some, the cause of the insurrection.  extent of the alleged revolution reported by Izquierdo
2. the Spanish revolution which overthrew a secular and the friars believed the scheme was true.
throne; 
3. the propaganda carried on by an unbridled press PRIMARY SOURCE: EXCERPTS FROM PLACHUT’S
against monarchical principles,  ACCOUNT OF THE CAVITE MUTINY
4. attentatory of the most sacred respects towards the
dethroned majesty;  Gen. La Torre created a junta composed of high
5. the democratic and republican books and pamphlets;  officials including some friars and 6 Spanish officials.
6. the speeches and preaching of the apostles of these Here is the summary of the reforms they considered
new ideas in Spain;  necessary to introduce:
7. the outbursts of the American publicists and the
criminal policy of the senseless Governor whom the  changes in tariff rates at customs, and the
Revolutionary gov’t sent to govern the Philippines methods of collection
 removal of surcharges on foreign importations.
SPANISH ACCOUNTS OF THE CAVITE MUTINY   reduction of export fees.
 permission for foreigners to reside in the
PRIMARY SOURCE: EXCERPTS FROM THE OFFICIAL Philippines, buy real estate, enjoy freedom of
REPORT OF GOVERNOR IZQUERDO ON THE CAVITE worship, and operate commercial transports
MUTINY flying the Spanish flag. 
He insisted that the mutiny is stimulated and  establishment of an advisory council to inform
prepared by the native clergy, mestizos and lawyers as a the Minister of Overseas Affairs in Madrid on
signal of objection against the injustices of the the necessary reforms to be implemented. 
government such as not paying provinces for tobacco  changes in primary and secondary education. 
crops, pay tribute and rendering of forced labor. It is not  establishment of an Institute of Civil
clearly identified if Indios planned to inaugurate a Administration in the Philippines, rendering
monarchy or a republic because they don't have a word unnecessary the sending home of short-term
in their own language to describe this different form of civil officials every time is a change of ministry. 
  study of direct-tax system. PRIMARY SOURCE: EYEWITNESS ACCOUNT OF THE
 abolition of the tobacco system.  LAST HOURS OF RIZAL
Most illustrious Sir, the agent of the Cuerpo de
The GOMBURZA is the collective name of the three Vigilancia stationed in Fort Santiago to report on the
martyred priests Mariano Gomez, Jose Burgos, and events during the day in prison of the accused Jose
Jacinto Zamora, who were tagged as the masterminds Rizal, informs me on this date of the ff:
of the Cavite Mutiny. They were prominent Filipino
priests charged w/ treason and sedition.   At 7:50 yesterday morning, Jose Rizal entered
death row accompanied by his counsel, Señor
CASE STUDY 3: DID RIZAL RETRACT? Taviel de Andrade, and the Jesuit priest
Jose Rizal is identified as a hero of the Vilaclara
revolution for his writings that center on ending  At the urgings of the former and moments after
colonialism and liberating Filipino minds to contribute entering, he was served a light breakfast. At
to creating the Filipino nation.  approximately 9, the Assistant of the Plaza,
Señor Maure, asked Rizal if he wanted anything.
C.M on 18 May 1935 He replied that at the moment he only wanted
anything. He replied that at the moment he only
 I declare myself a catholic and in this religion in wanted a prayer book, which was brought to
which I was born and educated I wish to live him shortly by Father March. 
and die.   Señor Andrade left death row at 10 and Rizal
 I retract with all my heart whatever in my spoke for a long while with the Jesuit fathers,
words, writings, publications and conduct has March and Vilaclara, regarding religious
been contrary to my character as son of the matters, it seems. It appears that these two
Catholic Church. I believe and I confess presented him with a prepared retraction on his
whatever she teaches and I submit to whatever life and deeds that he refused to sign. They
she demands. I abominate Masonry, as the argued about the matter until 12:30 when Rizal
enemy which is of the Church, and as a Society ate some poached egg and a little chicken.
prohibited by the Church . The Diocesan Prelate Afterwards he asked to leave to write and wrote
may, as the Superior Ecclesiastical Authority, for a long time by himself. 
make public this spontaneous manifestation of  At 3 in the afternoon, Father March entered the
mine in order to repair the scandal which my chapel and Rizal handed him what he had
acts may have caused and so that God and written. Immediately the chief of the firing
people may pardon me. squad, Señor del Fresno and the Assistant of the
 Manila 29 of December of 1896  Plaza. Señor Maure were informed. They
entered deathnrown and together with Rizal
RIZAL’S RETRACTION signed the document that the accused had
written. 
PRIMARY SOURCE: THE BALAGUER TESTIMONY  At 5 this morning of the 30th, the lover of Rizal
arrived at the prison… dressed in mourning.
Jesuit friar Fr. Vicente Balaguer Only the former entered the chapel, followed
According to his testimony, Rizal woke up by a military chaplain whose name I cannot
several times, confessed four times, attended a Mass, ascertain. Donning his formal clothes and aided
received communion, and prayed the rosary.  by a soldier of the artillery, the  nuptials of Rizal
and the woman who had been his lover were
PRIMARY SOURCE: THE TESTIMONY OF CUERPO DE performed at the point of death. After
VIGILANCIA embracing him she left, flooded with tears. 
Another eyewitness account surfaced in 2016,
through the research of Professor Rene R. Escalante. In CASE STUDY 4: WHERE DID THE CRY OF REBELLION
his research, documents of the Cuerpo de Vigilancia HAPPEN?
included a report on the last hours of Rizal, written by
Federico Moreno. The report details the statement of    Momentous events swept the Spanish colonies in the
the Cuerpo de Vigilancia to Moreno.  late 19th century, including the Philippines. Journalists
of the time referred to the phrase “El Grito de
Rebellion” or “Cry of Rebellion” to mark the start of
these revolutionary events, identifying the places where
it happened. In the Philippines, this happened in August
1896, northeast of Manila, where they declared
rebellion against the Spanish colonial government.
WHERE DID THE CRY OF REBELLION HAPPEN?
DIFFERENT DATES AND PLACES OF THE CRY
 A guardia civil, Lt. Olegario Diaz, identified the
cry to have happened in Balintawak on August
25 1896
 Teodoro Kalaw, Filipino historian, marks the
place to be in Kangkong, Balintawak on the last
week of August 1896.
 Santiago Alvarez, a Katipunero and son of
Mariano Alvarez, leader of the magdiwang
faction in Cavite, put the cry in Bahay Toro in
Quezon City on Aug. 24, 1896.  without the arms and food for the soldiers. Valenzuela
 Pio Valenzuela, known katipunero and privy to
many events concerning the Katipunan stated
that the Cry happened in Pugad Lawin on
August 23, 1896.  hall and talked to the people, who were waiting outside
 Historian Gregorio Zaide identified the Cry to
have happened in Balintawak on Aug. 26, 1896.
 Teodora Agoncillo put it at Pugad Lawin on Aug.
23, 1896 according to statements by Pio
Valenzuela.
 Research by historians, Milagros Guerrero,
Emmanuel Encarnacion, Ramon Villegas claimed
that the event took place in Tandang Sora’s
barn in Gulod, Barangay Banlat, Quezon City, on
Aug. 24, 1896.  ―Revolt!‖ the people shouted as one. Bonifacio then
PRIMARY SOURCE: ACCOUNTS OF THE CRY
Guillermo Masangkay
This version is written by the Katipunan General
Guillermo Masangkay. He is an eyewitness of the
historic event and a childhood friend of Bonifacio.
According to him, the first rally of the Philippine
Revolution happened on August 26, 1896 at Balintawak.
Correspondingly, the date and site presented were
accepted by the preliminary years of American
government. Below is General GuillermoMasangkay’s
version of the ―Cry of Balintawak‖. (Source: Zaide,
Gregoria and Zaide, Sonia. (1990). Documentary Sources
of Philippine History. Vol. 5. Manila: National Book
Store.) ―On August 26th [1896-Z.], a big meeting was
held in Balintawak, at the house of Apolonio Samson,
then the cabeza of that barrio of Caloocan. Among
those who attended, I remember, were Bonifacio,
Emilio Jacinto, Aguedo del Rosario, Tomas Remigio,
Briccio Pantas, Teodoro Plata, Pio Valenzuela, Enrique
Pacheco, and Francisco Carreon. They were all leaders
of the Katipunan and composed the board of directors
of the organization. 
Delegates from Bulacan, Cabanatuan, Cavite
and Morong (now Rizal,) were also present At about
nine o’clock in the morning of August 26, the meeting
was opened with Andres Bonifacio presiding and Emilio
Jacinto acting as secretary. The purpose was to discuss
when the uprising was to take place. Teodoro Plata
[Bonifacio’s brother-in-law – Z.], Briccio Pantas, and Pio
Valenzuela were all opposed to starting the revolution
too early. They reasoned that the people would be in
distress if the revolution were started without adequate
preparation. Plata was very forceful in his argument,
stating that the uprising could not very well be started
used Rizal’s argument about the rich not siding with the
Katipunan organization. Andres Bonifacio, sensing that
he would lose in the discussion then, left the session
for the result of the meeting of the leaders. He told the
people that the leaders were arguing against starting
the revolution early, and appealed to them in a fiery
speech in which he said: ―You remember the fate of
our countrymen who were shot in Bagumbayan. Should
we return now to the towns, the Spaniards will only
shoot us. Our organization has been discovered and we
are all marked men. If we don’t start the uprising, the
Spaniards will get us anyway. What then, do you say?‖
asked the people to give a pledge that they were to
revolt. He told them that the sign of slavery of the
Filipinos were (sic) the cedula tax charged each citizen.
―If it is true that you are ready to revolt,‖ Bonifacio
saved, ―I want to see you destroy your cedulas. It will
be the sign that all of us have declared our severance
from the Spaniards.
PRIMARY SOURCE: ACCOUNTS OF THE CRY
PIO VALENZUELA 
This controversial version of the ―Cry of the Pugad
Lawin‖ has been authorized by no other than Dr. Pio
Valenzuela, who happened to be the eyewitness himself
of the event. In his first version, he told that the prime
staging point of the Cry was in Balintawak on
Wednesday of August 26, 1896. He held this account
when the happenings or events are still vivid in his
memory. On the other hand, later in his life and with a
fading memory, he wrote his Memoirs of the Revolution
without consulting the written documents of the
Philippine revolution and claimed that the ―Cry‖ took
place at Pugad Lawin on August 23, 1896. Below is his
account on this topic: ―The first place of refuge of
Andres Bonifacio, Emilio Jacinto, Procopio Bonifacio,
Teodoro Plata, Aguedo del Rosario, and myself was
Balintawak, the first five arriving there on August 19 and
I, on August 20, 1896. The first place where some 500
members of the Katipunan met on August 22, 1896, was
the house and yard of Apolonio Samson at Kangkong.
Aside from the persons mentioned above, among those
who were there were Briccio Pantas, Alejandro
Santiago, Ramon Bernardo, Apolonio Samson, and
others. Here, views were only exchanged, and no
resolution was debated or adopted. It was at Pugad
Lawin, in the house, store-house, and yard of Juan
Ramos, son of Melchora Aquino, where over 1,000
members of the Katipunan met and carried out
considerable debate and discussion on August 23, 1986.
The discussion was on whether or not the revolution
against the Spanish government should be started on
August 29, 1986. Only one man protested and fought
against a war, and that was Teodora Plata [Bonifacio’s
brother-in-law-Z]. Besides the persons named above,
among those present at this meeting were Enrique
Cipriano, Alfonso Pacheco, Tomas Remigio, Sinforoso
San Pedro, and others. After the tumultuous meeting,
many of those present tore their cedula certificates and
shouted ―Long live the Philippines! Long live the
Philippines!
CHAPTER 4
Social, Political, Economic and Cultural Issues in
Philippine History
Introduction
This topic includes the mandated discussion on
the Philippine constitution, policies on agrarian reform
and taxation.
Evolution ofthe Philippine Constitution
Constitution
- defined as a set of fundamental principles or
established precedents according to which a
state or other organization is governed, thus,
the word itself means to be a part of a whole,
the coming together of distinct entities into one
group, with the same principles and ideals.
- Set of fundamental principles; set of rules,
pinaka rule book ng tao para alam ang power at
limitations ng government at ang mga rights ng
tao
- Supreme fundamental law; dito malalaman
kung pano patakbuhin ang bansa at kung pano
mapaunlad ang bansa
- Body of rules or law; naeestablish, nadedefine,
nadidistribute ang power ng gov; pag lumampas
ng limitations may punishment
- Nakikita kung ano nag type ng gov na meron sa
isang bansa, para maganda ang constitution
dapat broad, comprehensive, brief and definite
The Constitution of the Philippines
- The supreme law of the Republic of the
Philippines, has been in effect since 1987.
- Three other constitutions that have effectively
governed the country:
1. The 1935 Commonwealth Constitution
2. The 1973 Constitution (marcos)
3. The 1986 Freedom Constitution (corazon)
1897: Constitution of Biak-na-Bato
 Was the provisionary Constitution of the Philippine
republic during the Philippine Revolution, and was
promulgated by the Philippine Revolutionary
Government  on November 1, 1897.
 Provisionary constitution of the phil republic during
the phil revolution; hindi fully implemented
 Hiniram sa cuba na sinulat ni isabelo artacho and
felix ferrer
 Borrowed from Cuba
 Written by: Isabelo Artacho and Felix Ferrer in
Spanish and later on translated into Tagalog. 
 Organs of the government:
 Supreme Council president, tas yung secretary,
interior, treasury,..
 Supreme Council of Grace and Justice - pedeng
magdictate ng rules
 Assembly of Representatives - nagkecreate ng
bagong constitution at nag eelect ng bagong tao
 This was never fully implemented 
1899: Malolos Constitution
 Approved by the Congress on November 29, 1898
 Promulgated by Aguinaldo on January 21, 1899
 Titled as “The Political Constitution of 1899” and
written in Spanish.
 Has 39 articles divided into 14 titles, w/8 articles of
transitory provisions, and a final additional article.  
 The document was patterned after the Spanish
Constitution of 1812, with influences from the
charters of Belgium, Mexico, Brazil, Nicaragua,
Costa Rica, and Guatemala and the French
Constitution of 1793.  
 Felipe Calderon- main author of the constitution
 Prior constitutional projects in the Philippines also
influenced the Malolos Constitution, namely, the
Kartilya and the Sanggunian-Hukuman, the charter
of laws and morals of the Katipunan; the Biak-na-
Bato Constitution of 1897, Mabini’s Consitutional
Program of the Philippine Republic of 1898; the
provisional constitution of Mariano Ponce in 1898;
and the autonomy projects of Paterno in 1898.  constitutional convention on Feb.8, 1935, and
 This was never enforced due to the ongoing war.
The Philippines was effectively a territory of the
U.S. upon the signing of the Treaty of Paris
between Spain and the U.S. transferring
sovereignty of the Philippines on December 10,
1898. 
1935: The Commonwealth Constitution
 2 acts of the U.S. Congress were passed that may
be considered to have qualities of
constitutionality.  to change the 1935 Constitution. Marcos won the
1. Philippine Organic Act of 1902- the first organic for
the Philippine Islands that provided for the creation
of a popularly elected Philippine Assembly. The act
specified the legislative power would be vested in a
bicameral legislature composed of the Philippine
Commission as the upper house and the Philippine
Assembly as lower house; may bicameral
2. Philippine Autonomy Act of 1916- commonly
referred to as Jones Law- which modified the
structure of the Philippine Commission, replacing it
with a Senate that served as the upper house and
its members elected by the Filipino voters, the first
truly elected national legislature. This act explicitly
declared the purpose of the U.S. to end their
sovereignty over the Philippines and recognize
Philippine independence as soon as a stable
government can be established; nabigyan ang
Pilipino na maelect sa gov position; nagbago ang
bicameral; para maprove na kaya ng Pilipino na
maglead
 In 1932, with the efforts of the Filipino
independence mission led by Sergio Osmeña and
Manuel Roxas, the U.S. Congress passed the Hare-
Hawes-Cutting Act. The bill was opposed by then
Senate President Manuel L. Quezon and
consequently, rejected by the Philippine Senate. 
By 1934, another law, the Tydings-McDuffie Act,
also known as the Philippine Independence Act,
was passed by the U.S. Congress. The members of
the convention were elected and held their first
meeting on July 30, 1934. 
The constitution created the Commonwealth of the
Philippines. It originally provided for a unicameral
National Assembly w/a president and vice
president elected to a 6 yr term without re-
election. 
 Rights to suffrage were originally afforded to male
citizens of the Philippines who are 21 yrs. of age or
over and are able to read and write.
 The draft of the constitution was approved by the
ratified by U.S. President Franklin B. Roosevelt on
March 25, 1935.
 Elections were held in September 1935
 Manuel L. Quezon was elected President of the
Commonwealth.
1973: Constitutional Authoritarianism
 In 1965, Ferdinand E. Marcos was elected as
president, and in 1967, Philippine Congress passed
a resolution calling for a constitutional convention
re-election in 1969. 
 Elections of the delegates to the constitutional
convention were held on Nov.20, 1970, and the
convention began formally on June 1, 1971.
 Before the convention finished its work, Martial
Law was declared. 
 Nov. 29, 1972, the convention approved its
proposed constitution. 
 The constitution was supposed to introduce a
parliamentary-style government.
 President Marcos issued Presidential Decree NO.73
setting the date of the plebiscite to ratify or reject
the proposed constitution on Nov.30, 1973.
 The President, on Jan.17, 1973, issued a
proclamation announcing that proposed
constitution had been ratified by an overwhelming
vote of the members. 
 In 1976, Citizen Assemblies, decided to allow the
continuation of Martial Law. 
 February 25,1986, Cory Aquino was installed as
president. 
  Centered on the relationship between production
and the distribution of land among farmers. 
1987: Constitution After Martial Law  Focused on the political and economic class
character of the relations of production and
 In March 1986, President Aquino proclaimed a distribution in farming and related enterprises, and
transitional constitution to last for a year while a how these connect to the wider class structure. 
Constitutional Commission drafted a permanent
constitution. This transitional constitution, called Landownership in the Philippines under Spain
the Freedom Constitution.   System of pueblo
 In 1986, constitutional convention was created,  Families where not allowed to own their land. 
composed of 48 members appointed by President  Through the Law of the Indies, the Spanish
Aquino.  crown awarded tracts of land to:
 The new constitution was officially adopted on 1. Religious orders
Feb.2, 1987.  2. Repartamientos
 The Constitution begins with preamble and 18 self- 3. Spanish encomenderos
contained articles.   Encomienda system – compras y vandalas
 Executive branch: headed by – president and vice-  Hacienda system 
president and his cabinet  Philippine Bill of 1902
 President- head of the state and the chief  Philippine Commission enacted No. 496 or Land
executive. Registration Act
 Legislative power- resides in a Congress divided  Torrens System
into 2 Houses: the Senate and the House of  NARIC National Rice and Corn Corporation
Representatives. 
 24 senators- with no more than 2 consecutive six Post-War Interventions toward Agrarian Reform 
year terms. 
 The House is composed of district representatives  President Roxas- Republic Act No. 34 – 70 30
representing a particular geographic area and sharing arrangement between tenant and landlord
makes up around 80 % of the total no. of  President Quirino- LADESCO Land Settlement
representatives.  Development Corporation
 There are 234 legislative districts in the Philippines-  President Magsaysay- NARRA National
3 yr. terms  Resettlement and Rehabilitation Administration 
 The 1987 Constitution  created a partly list system  Republic Act No. 1199 or Agricultural Tenancy Act 
– may fill up not more than 20% of the seats in the  Agricultural Tenancy Commission
House.   ACCFA Agricultural Credit and Cooperative
 The Philippine Court System is vested with the Financing Administration
power of the judiciary and is composed of a  Pres. Macapagal- Agricultural Land Reform Code
Supreme Court and lower courts as created by law. 
 The Constitution also established 3 independent Agrarian Reform Efforts under Marcos
Constitutional Commissions:
 The Civil Service Commission – nagdedecide sa  Technocrats- to start a fundamental restructuring
mga applicants kung sino want mag work sa of gov’t.
gov  Presidential Decree No. 27 or Code of Agrarian
 The Commission on Elections – nag administer Reform of the Philippines
ng election at nag iimpose ng law din  Operation Land transfer
 The Commission on Audit – funds and  Self sufficiency program “Masagna ‘99.”
transaction sa gov
Post-1986 Agrarian Reform 
Policies on Agrarian Reform
 Presidential Proclamation 131 and Executive Order
Agrarian Reform 229- issued by Aquino
 Essentially the rectification of the whole system of  Congressed- Republic Act No. 6657/
agriculture Comprehensive Agrarian Reform Program Carp
 An important aspect of the Philippine economy
 7. Taxes on forest products
8. Mining concessions
CARPER and the Future of Agrarian Reform in the 9. Taxes on business & manufacturing
Philippines  10. Occupational license
 Industria tax
 CARP- expired 2008  Underwood-Simmons Tariff Act- reduction in
 1.2 million farmer beneficiaries and 1.6 million revenue of the gov’t. 
hectares of agricultural land   Income tax – 1919
 President Arroyo- Republic Act No. 9700 or  Inheritance tax (not enough to increase gov’t
Comprehensive Agrarian Reform Program revenues)
Extension with Reforms (CARPER)  National lottery (not enough to increase gov’t
 DAR and DENR revenues)

Evolution of Philippine Taxation Taxation during the Commonwealth Period

 Taxation in Spanish Philippines  New measures and legislation were introduced

 Income taxes rates were increased in 1936
 Tribute/ taxes (buhis/buwis/handug)  Income tax rates of corporations were also
 System of reduccion increased.
 Encomenderos  1937- the cedula tax was abolished, 
 Exempted from payment of tributos:  1940- residence tax was imposed on every citizen
 Principales aged 18 yrs. Old and on every corporation.
 Alcaldes  1939- Commonwealth drafted the National Internal
 Gobernadores Revenue Code, introducing major changes in the
 cabezas de barangay new tax system, as follows:
 soldiers, members of civil guards, gov’t officials 1. The normal tax of 3 % and the surtax on income
  vagrants was replaced by a single tax at a progressive rate. 
 Manila-Acapulco trade 2. Personal exemptions were reduced.
 Cedula personal 3. Corporation income tax was slightly increased by
 2 direct taxes: urbana- tax on the annual rental introducing taxes on inherited estates o gifts
value of an urban real estate  donated in the name of dead persons.
 and industria- tax on salaries, profits, dividends 4. The cumulative sales tax was replaced by a single
 Indirect taxes turnover tax of 10 % on luxuries. 
 Forced labor 5. Taxes on liquors, cigarettes, forestry, products, and
 Polo system mining were increased.
 Fallas 6. Dividends were made taxable. 
 Polos- personal services/ prestacion personal
Fiscal Policy from 1946 to Present 
Taxation under Americans
 The impact of the war on the Philippine economy
 Self-sufficient was effectively disparate as Manila, the capital, was
 From 1898-1903- they followed the Spanish system razed to the ground while the rest of the
in taxation Philippines was relatively untouched. But the highly
 Land tax agriculture based economy was disrupted. 
 The Internal Revenue Law of 1904- 20 major source  The U.S. may have declared the Philippines
of revenue: independent, but as the country needed
1. Licensed taxes on firms dealing in alcoholic rehabilitation funds from the U.S. the dependency
beverages and tobacco,  of the Philippines to the Americans was an
2. Excise tax on alcoholic beverages opportunity to be taken advantage of by the
3. Taxes on banks and bankers former colonial administrators. 
4. Document stamp taxes  1949-severe lack of funds in many aspects of
5. The cedula governance
6. Taxes on insurance companies
 No efforts were made to improve tax collection and  Republic act 10351 was passed and gov’t revenues
the U.S advised the adoption of direct taxation.  from alcohol and tobacco excise taxes increased. 
 The administration of Pres. Roxas declined the The administration of the new Pres. Duterte promised
proposal because it did not want to alienate its tax reformed. The present income tax scheme of the
allies in Congress.  country is the 2nd highest in Southeas Asia and the
 The impetus for economic growth came during the current laws on income taxes were outdated as they
time of Pres. Quirino through the implementation were drafted 2 decades ago.
of import and exchange controls that led to import
substitution development. 
  Quirino- new tax measures were passed- higher
corporate tax rates that increased gov’t revenues.
 Mgsaysay, Garcia,Macapagal promised to study the
tax structure and policy of the country to make a
way for a more robust and efficient tax collection
scheme, post war fiscal policy remained regressive,
characterized by the overburdening of the lowest
classes 
 The period of the post-war republic also saw a rise
in corruption.
 Collection of taxes remained poor; tax structure
was still problematic and public funds were lost to
corruption 
 Under Marcos authoritarian regime, the tax system
remained regressive.
 The tax system was still heavily dependent on
indirect taxes
 The tax system also remained unresponsive
 Corazon Aquino took the helm of the gov’t after
the EDSA Revolution, she reformed the tax system
through the 1986 Tax Reform Program. A major
reform in the tax system introduced the value-
added tax (VAT)
 The VAT Law was signed in 1986 and put into effect
in 1988
 Restructuring of the Department of Finance and its
attached agency, the BIR through the executive
order no. 127.
 Greater political stability during the administration
of Fidel Ramos in 1992 allowed for continued
economic growth. Tax reform program in 1997-
Comprehensive Tax Reform Program. 
 The succeeding term of Pres. Estrada in 1998 was
too short to constitute any change in the tax
system.
 Vice president Arroyo, undertook increased
government spending w/out adjusting tax
collections. 
 2005- Expanded Value Added Tax (EVAT) was
signed into law as Republic Act 9337
 Pres. Aquino promised  that no new taxes would be
imposed and additional revenue would have to
come from adjusting existing taxes. 
 Excise tax on liquor and cigarettes/ Sin Tax Reform