UNIVERSITY OF EASTERN PHILIPPINES

LAOANG CAMPUS
LAOANG, NORTHERN SAMAR

MODULE 2:
READINGS IN PHILIPPINE
HISTORY

SUBMITTED BY:
___________________________________
______________
COURSE YR. & SEC.
SUBMITTED TO:

JOHN VINCINT C. CERBITO, LPT

SPECIAL LECTURER

1
 government declared a shift to August
23 in Pugad Lawin, Quezon City.
7
8
Module 2.1: Cry of LEARNING OUTCOMES
Pugadlawin or Cry of Specifically, after
Balintawak learning the module, you are expected
to:
OVERVIEW ➢ Learn the reasons behind the Cry
The Cry of Pugad of Pugadlawin.
Lawin (Filipino language: Sigaw ng ➢ Explain the story behind the tearing
Pugad Lawin), alternately and of cedula during Spanish
originally referred to as the Cry of Colinazation.
Balintawak (Filipino language: Sigaw ➢ Compare and contrast different
ng Balintawak, Spanish: Grito de accounts or versions of a
Balintawak ) was the beginning of the controversial historical event.
Philippine Revolution against Spanish Learning Task 1
rule.At the close of August 1896, Answer the following write your
members of the Katipunan secret answers here. You have 10
society (Katipuneros) led by Andres minutes to finish this task.
Bonifacio rose up in revolt somewhere 1. Where is the first cry of revolution?
in an area referred to as Kalookan, _______________________________
wider than the jurisdiction of present- _______________________________
day Caloocan City and overlapping into _______________________________
present-day Quezon City. _______________________________
Originally the term "Cry" referred to the _______________________________
first skirmish between the Katipuneros _
and the Civil Guards (Guardia Civil). Cry of Pugadlawin
Other definitions of the term have been of Balintawak
made over the years, but today it is
popularly understood to refer to the
tearing of community tax certificates
(cédulas personales) by the rebels to
mark their separation from Spain. This
was literally accompanied by patriotic
shouts.
Because of differing accounts and the
ambiguity of place names in these
accounts, the exact date and place of
the Cry is disputed.From 1908 until
1963, the official stance was that the
Cry occurred on August 26 in The Filipinos took arms against the Spanish
Balintawak. In 1963 the Philippine colonial authorities. The main objective was
to end colonialism and start a new life as
2
independent people. The event that had
taken place in the Philippines forever
changed the course of history, not only for the
country, but for Asia as well.

On 19 August, the priest learned from

Patio the existence of
the Katipunan and immediately he
acted. The priest went to the printing
press and found the printing
Lesson 2.1.1 – Cry of Pugadlawin of paraphernalia used by the Katipunan in
Balintawak
printing its propaganda materials. More
The church authorities even encourage evidences were found and eventually
the spread of rumours in their effort to they were turned over to the police.
extract the needed information about The events that followed were fast. A
the secret society from their Filipino
mass arrest of Filipinos who were
servants but the government was not
suspected of being members of
keen on reacting right away on the Katipunan were made and they
unverified rumor’s. were placed behind bars. More than
Meanwhile, two members of the 500 persons were initially arrested and
Katipunan, Apolonio de la Cruz and convicted of illegal association and
Teodoro Patio, workers in the Diario de
thrown into Fort Santiago.
Manila printing press, had a personal
disagreement and the irritants led to
the discovery of the Katipunan. Patio
told his sister who was staying at the
orphanage managed by religious nuns
about the society. His sister, shocked
by the revelation, told the nuns about
what her brother just told her. It was
suggested that Patio should talk to
Father Mariano Gil, the parish priest of
Tondo, and tell about the whole story.

The news of the discovery of

the Katipunan reached the officers of
the society. Bonifacio called for an
emergency meeting of officials to
3
decide on the next move. Since the revolution shall commence according to our
Spanish authorities, by that time, agreement.
started to clamp on the members of the
society, the situation was tense. Before
the end of the third day, many rebels
left Balintawak and proceedied to
Kangkong. By the 22 August they
arrived at the house of Juan Ramos in
Pugadlawin were they rested and
served hot meals.

It was at this stage that Bonifacio

decided to ask all those present,
around 500 of them, whether they were
prepared to fight to the last. Everyone
agreed. The Katipunan supremo then
asked every one to bring out
their cedulas (identification paper) and
asked the members to destory it as a
symbol of their defiance of Spanish
authorities. Everyone did what was
asked for them and while they were
tearing their cedulas, they were
shouting Long Live the Philippines.
This was the Cry of Pugadlawin that
took place on 23 August 1896.

Meanwhile, more Katipuneros arrived and

brought the information that they were being
pursued by the Spanish civil guards. Knowing
that with the lack of arms they could not start
a fight against the enemies,
the Katipuneros decided to retreat and
marched towards Pasong Tamo. On 24
August, they arrived at the house of Melchora
Aquino, popularly known
among Katipuneros as Tandang Sora.
The general attack of Manila was decided to
be made on the night of August 29. A
manifesto addressed to Filipinos asking them
to rise was issued by Bonifacio. It said: This
manifesto is for all of you. It is absolutely
necessary for us to stop at the earliest
possible time the nameless oppression being
perpetrated on the sons of the people who
are now suffering the brutal punishment and
tortures in jails, and because of this please let
all the brethren know that on Saturday, the
4
The first bloody encounter took place
in San Juan del Monte on 30 August
1896. The main target was to seize the
Spanish powder storage. However,
with untrained and poorly armed
supporters whose main weapons were
bolos and few firearms and strong
belief on anting-anting, the Filipinos
although fought bravely and
courageously lost in the battle. Many of
them were slaughtered by the Spanish
troops with their deadly volleys of rifle
and artillery shots.
John Foreman, a British trader who
was residing in Manila at the time of
the Battle of Pinaglabanan or San Juan
del Monte described the incident.
About 4 a.m . on Sunday, August 30, pass. At 3 p.m. the same day martial
the rebels concentrated in the village of law was proclaimed in Manila and
San Juan del Monte, distant half an seven other Luzon provinces.
hour on horseback from the city gates. The next morning of sunrise, I rode out
They endeavored to seize the powder to the battlefield with the
magazine. One Spanish artilleryman correspondent of
was killed and several of the defenders the Ejercito Espaol (Madrid). The
were badly wounded whilst engaged in rebels slain had not yet been removed.
dropping ammunition from window We came across them everywhere in
openings into a stream which runs the fields and in the gutters of the
close by. Cavalry and infantry re- highroad.
inforcements were at once sent out, Question and Answer # 1
and the fist battle was fought at the
entrance to the village of San Juan del 1. What happen in Cry of
Monte. The rebels made a hard stand Pugadlawin?
this time under the leadership of
Sancho Valenzuela (a hemp-rope
maker in a fairly good way of
business), but he showed no military
skill and chiefly directed his men by
frantic shouts from the windows of a
wooden house. Naturally, as soon as
they had to retreat, Valenzuela and his
three companions were taken 2. Why did Katipuneros tear their
prisoners. cedula?
The rebels left about 153 dead on the
field and fled towards the Pasig River,
which they tried to cross. Their
passage was at first cut-off by
gunboats, which fired volleys into the
retreating mob and drove them higher
up the bank, where there was one 3. How the Katipunan was
hand-to-hand fighting. Over a hundred discoved?
managed to get into canoes with the
plan of reaching the Lake of Bay, but
as they passed up the river the civil
guard lying in ambush on the opposite
shore, fired upon them, and in the
consequent confusion every canoe
was upset. 2.1.2 ARGUMENTS FAVORING THE
The loss to the rebels in the river and PUGAD LAWIN VERSION
on the bank was reckoned at about 50.
The whole of that day the road to San Differing accounts by participants
Juan del Monte was occupied by and historians have served to confuse
troops, and no civilians was allowed to the reader regarding the factual date
5
and place of the event. An officer
of the Spanish guardia civil , , Lt.
Olegario Diaz, stated that the "Cry"
took place in Balintawak on August
25, 1896.
Teodoro Kalaw in his 1925 book The
Filipino Revolution, wrote that the
event took place during the last week
of August 1896 at Kangkong,
Balintawak. Santiago Alvarez, the son
of Mariano Alvarez, the leader of the
Magdiwang faction in Cavite, stated in
1927 that the "Cry" took place in
Bahay Toro, now in Quezon City on
August 24, 1896. Pio Valenzuela, a
close associate of Andrés Bonifacio
declared in 1948 that it happened in
Pugad Lawin on August 23, 1896.
Gregorio Zaide stated in his books in
1954 that the "Cry" happened in
Balintawak on August 26, 1896.
Fellow historian Teodoro Agoncillo
reported in 1956 that it took place in
Pugad Lawin on August 23, 1896,
echoing Pio Valenzuela's statement.
Accounts by Milagros Guerrero,
Emmanuel Encarnacion and Ramon
Villegas claim the event to have taken
place in Tandang Sora's barn in
Gulod, Barangay Banlat, Quezon
City.[
The National Historical Institute of the
Philippines has placed
commemorative plaque marking the
location of the "Cry" in Pugad Lawin,
Quezon City. The plaque bears the
date August 23, 1893
The prevalent account of the Cry is
that of Teodoro Agoncillo in Revolt of
the masses (1956):
6
It was in Pugad Lawin, where
they proceeded upon leaving
Samson’s place in the afternoon of the
22nd, that the more than 1,000
members of the Katipunan met in the
yard of Juan A. Ramos, son of
Melchora Aquino,…in the morning of
August 23rd. Considerable discussion
arose whether the revolt against the
Spanish government should be started
on the 29th. Only one man protested…
But he was overruled in his stand…
Bonifacio then announced the decision
and shouted: “Brothers, it was agreed
to continue with the plan of revolt. My
brothers, do you swear to repudiate the
government that oppresses us?” And
the rebels, shouting as one man
replied: “Yes, sir!” “That being the
case,” Bonifacio added, “bring out your
cedulas and tear them to pieces to
symbolize our determination to take
arms!” .. . Amidst the ceremony, the
rebels, tear-stained eyes, shouted:
“Long live the Philippines! Long
livethe Katipunan!
Agoncillo used his considerable
influenced and campaigned for a
change in the recognized site to
Pugad Lawin and the date 23 August
1896. In 1963, the National Heroes
Commission (a forerunner of the NHI),
a without formal consultations or
recommendations to President
Macapagal.
Consequently, Macapagal
ordered that the Cry of Balintawak be
called the “Cry of Pugad Lawin,” and
that it be celebrated on 23 August
instead of 26 August. The 1911
monument in Balintawak was later
removed to a highway. Student groups
moved to save the discarded
monument, and it was installed in front
of Vinzons Hall in the Diliman campus
of the University of the Philippines on
29 November 1968.
In 1962, Teodoro Agoncillo, together
with the UP Student Council, placed a
marker at the Pugad Lawin site.
According to Agoncillo, the house of
Juan Ramos stood there in 1896, while
the house of Tandang Sora was
located at Pasong Tamo.
On 30 June 1983, Quezon City Mayor
Adelina S. Rodriguez created the
Pugad Lawin Historical Committee to
determine the location of Juan
Ramos’s 1896 residence at Pugad
Lawin.
The NHI files on the committee’s
findings show the following:
• In August 1983, Pugad Lawin in
barangay Bahay Toro was inhabited by
squatter colonies.
• The NHI believed that it was correct
in looking for the house of Juan Ramos
and not of Tandang Sora. However,
the former residence of Juan Ramos
was clearly defined.
• There was an old dap-dap tree at the
site when the NHI conducted its survey
I 1983. Teodoro Agoncillo, Gregorio
Zaide and Pio Valenzuela do not
mention a dap-dap tree in their
books.
• Pio Valenzuela, the main proponent
of the “Pugad Lawin” version, was
dead by the time the committee
conducted its research.
• Teodoro Agoncillo tried to locate the
marker installed in August 1962 by the
7
UP Student Council. However, was no
longer extant in 1983.
The turning point
What occurred during those last days
of August 1896? Eyewitness accounts
mention captures, escapes,
recaptures, killings of Katipunan
members; the interrogation of Chinese
spies; the arrival of arms in
Meycauyan, Bulacan; the debate with
Teodoro Plata and others; the decision
to go war; the shouting of slogan;
tearing of cedulas; the sending of
letters presidents of Sanggunian and
balangay councils; the arrival of civil
guard; the loss of Katipunan funds
during the skirmish. All these events,
and many others, constitute the
beginning of nationwide revolution.
The Cry, however, must be defined as
that turning point when the Filipinos
finally rejected Spanish colonial
dominion over the Philippine Islands,
by formally constituting their own
national government, and by investing
a set of leaders with authority to initiate
and guide the revolution towards the
establishment of
sovereign nation.
Where did this take
place? The
introduction to the original Tagalog text
of the Biyak na Bato Constitution
states: Ang paghiwalay ng Filipinas sa
kahariang España sa patatag ng isang
bayang may sariling pamamahala’t
kapangyarihan na pangangalang
“Republika ng Filipinas” ay siyang
layong inadhika niyaring
Paghihimagsik na kasalukuyan, simula
pa ng ika- 24 ng Agosto ng taong
1896…
The Spanish text also states:
La separacion de Filipinas de la
Monarquia Española, constituyendose
en Estado Independiente y soberano
con Gobierno propuio, con el nombre
de Repulica de Filipinas, es en su
Guerra actual, iniciadaen 24 de Agosto
de 1896…
(The separation of the Philippines
from the Spanish Monarchu,
constituting an independent state and
with a proper sovereign government,
named the Republic of the Philippines,
was the end pursued by the revolution
through the present hostilities, initiated
on 24 August 1896…)
These lines- in a legal document at
that – are persuasive proof that in so
far as the leaders of the revolution are
concerned, revolution began on 24
August 1896. The document was
written only one and a half years after
the event and signed by over 50
Katipunan members, among them
Emilio Aguinaldo , Artemio
Ricarte and Valentin
Diaz.
Emilio Aguinaldo’s memoirs, Mga
Gunita ng Himagsikan (1964), refer to
two letters from Andres Bonifacio
dated 22 and 24 August. They pinpoint
the date and place of the crucial Cry
meeting when the decision to attack
Manila was made:
Noong ika-22 ng Agosto, 1896, ang
Sangguniang Magdalo ay tumanggap
ng isang lihim na sulat mula sa
Supremo Andres Bonifacio, sa
Balintawak , na nagsasaad na isamng
mahalagang pulong ang kanilang
8
idinaos sa ika-24 ng nasabing buwan,
at lubhang kailangan na kame ay
mapadala roon ng dalawang kinatawan
o delegado sa ngalan ng Sanggunian.
Ang pulong aniya’y itataon sa
kaarawan ng kapistahan ng San
Bartolome sa Malabon, Tambobong.
kapagkarakang matanggap ang
nasabing paanyaya, an gaming
Pangulo na si G. Baldomero
Aguinaldo, ay tumawag ng pulong sa
tribunal ng Cavite el Viejo…
Nagkaroon kami ng pag-aalinlangan sa
pagpapadala roon ng aming kinatawan
dahil sa kaselanang pagdararanang
mga pook at totoong mahigpit at abot-
abot ang panghuli ng mag Guardia
Civil at Veterana sa mga naglalakad
lalung-lalo na sa mag pinaghihinalaang
mga mason at Katipunan. Gayon pa
man ay aming hinirang at
pinagkaisahang ipadalang tanging
Sugo ang matapang na kapatid
naming si G. Domingo Orcullo… Ang
aming Sugo ay nakarating ng
maluwalhati sa kanyang paroonan at
nagbalik din na wala naming sakuna,
na taglay ang sulat ng Supremo na
may petsang 24 ng Agosto. Doon ay
wala naming sinasabing kautusan,
maliban sa patalastas na kagugulat-
gulat na kanilang lulusubin ang
Maynila, sa Sabado ng gabi, ika-29 ng
Agosto, at ang hudyat ay ang pagpatay
ng ilaw sa Luneta. Saka idinugtong pa
na marami diumano ang nahuli at
napatay ng Guardia Civil at Veterana
sa kanyang mga kasamahan sa lugar
ng Gulod …
(On 22 August 1896, the Magdalo
Council received a secret letter from
Supremo Andres Bonifacio, in
Balintawak, which stated that the
Katipunan will hold an important
meeting on the 24th of the said month,
and that it was extremely necessary to
send two representatives or delegates
in the name of the said Council. The
meeting would be timed to coincide
with the feast day of Saint
Bartolomew in Malabon, Tambobong.
Upon receiving the said invitation, our
President, Mr. Baldomero Aguinaldo,
called a meeting at Tribunal of Cavite
el Viejo…We were apprehensive
about sending representatives
because the areas they would have
pass through were dangerous and
was a fact that the Civil Guard and
Veterans were arresting travelers,
especially those suspected of being
freemasons and members of
Katipunan. Nevertheless, we agreed
and nominated to send a single
representative in the person of our
brave brother, Mr. Domingo Orcullo…
Our representative arrived safely at
his destination and also returned
unharmed, bearing a letter from the
Supremo dated 24 August. It
contained no orders but the shocking
announcement that the Katipunan
would attack Manila at night on
Saturday, 29 August, the signal for
which would be the putting out of the
lamps in Luneta. He added that many
of his comrade had been captured
and killed by the Civil Guard and
Veterans in Gulod…)
The first monument to mark the Cry
was erected in 1903 on Ylaya Street
in Tondo, in front of the house were
Liga Filipina was founded. The tablet
cites Andre Bonifacio as a founding
member, and as “ Supreme Head of
the Katipunan, which gave the first
9
battle Cry against tyranny on August
24, 1896.”
The above facts render unacceptable
the official stand that the turning point
of the revolution was the tearing of
cedulas in the “Cry of Pugad Lawin”
on 23 August 1896, in the Juan
Ramos’s house in
“Pugad Lawin” Bahay Toro
The events of 17-26 August 1896
occurred closer to Balintawak than to
Kalookan. Traditionally, people
referred to the “Cry of Balintawak”
since that barrio was a better known
reference point than Banlat.
In any case, “Pugad Lawin” is not
historiographically verifiable
outside of the statements of Pio
Valenzuela in the 1930s and
after. In Philippine Historical
Association round-table
discussion in February this year,
a great granddaughter of
Tandang Sora protested the use
of toponym “Pugad Lawin” which,
she said, referred to a hawks
nest on top of a tall sampaloc
tree at Gulod, the highest
elevated area near Balintawak.
This certainly negates the NHI’s
premise that “Pugad Lawin” is on
Seminary Road in Project 8.
What we should celebrate is the
establishment of a revolutionary
or the facto government that was
republican in aspiration, the
designation of Bonifacio as the
Kataastaasang Pangulo
(Supreme Presiddent), the
election of the members of his
 cabinet ministers and
Sanggunian and Balangay heads
which authorized these moves
met in Tandang Sora’s barn near
Pasong Tamo Road, in sitio
Gulod, barrio Banlat then under
the jurisdiction of the municipality
of Kalookan. This took place at
around noon of Monday, 24
August 1896.

It is clear that the so-called Cry of

Pugad Lawin of 23 August is an
imposition and erroneous 8
interpretation, contrary to indisputable
and numerous historical facts. 9 2.2 PHILIPPINE CARICATURE:
AMERICAN IMPERIAL PERIOD
The centennial of the Cry of
Balintawak should be celebrated OVERVIEW
on 24 August 199
In this Lesson we will discuss the
Question and Answer # 2 Struck by the graphic quality and
explanatory power of Philippine
1. Which account of The Political Cartoons of the American Era.
Pugadlawin do you believe?
LEARNING OUTCOMES

Specifically, after learning the module,

you are expected to:

2. Create a table providing ➢ Create a discussion about the

similarities and differences of Philippine Caricature: American
different accounts and versions Imperial Period.
of historic “cry”. ➢ Identify the important of of
Philippine caricature.
Account/ Learning Task 2
Version Of Similaritie Differen
Chronologica s t 1. Make your own caricature about
l Event present situation of our politics in
Duterte’s administration and put a
short explanations.(atleast 1 or 2)

10
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2.2.1: Philippine Caricature:
American Imperial Period
A caricature is a rendered image
showing the features of its subject in a
simplified or exaggerated way through
sketching, pencil strokes, or through
other artistic drawings (compare to:
cartoon). Caricatures can be insulting
or complimentary and can serve a
political purpose or be drawn solely for
entertainment. Caricatures of
politicians are commonly used in
editorial cartoons, while caricatures of
movie stars are often found in
entertainment magazines.
In literature, a caricature is a
description of a person using
exaggeration of some characteristics
and oversimplification of others.
Philippine Caricature: American Imperial
Period
11
Alfred "Al" William McCoy (born June
8, 1945 in Concord) is an American
historian and educator. McCoy is
currently the Fred Harvey Harrington
Professor of History at the University of
Wisconsin–Madison.[1] He specializes
in the history of the Philippines, foreign
policy of the United States, European
colonisation of Southeast Asia, illegal
drug trade, and Central Intelligence
Agency covert operations.
Still The Author
• Worked with Alfredo Roces
• Alfredo Roces introduced McCoy
to ‘Lipang Kalabaw’
• Co-Author of Philippines
Cartoons: Political Caricatures of
the American Era
NOTE: Alfred McCoy did not create
the caricatures inside the book. He
simply compiled them from various
sources and interpreted them.
ALFRED MCCOY’ CARTOONS:
POLITICAL CARICATURE OF
THE AMERICAN ERA (1900-
1941)
 He was pointing to huge warehouse
containing bulks of rice, milk and
grocery products.

CINEMA

A Public Post is not a Hereditary

crown

The carton shows a political from

Tondo, named Dr. Santos, passing
his crown to his brother-in-law, Dr.
Barcelona.
A Filipino Guy was
trying to stop Santos, telling the latter
to stop giving Barcelona the crown
because it is not his to begin with.
A blown up officer was at the screen
saying that couple are not allowed to
neck and make love in the theatre.
Two younger looked horrified while an
older couple seemed amused.

War Against Speculator Uncle Sam Riding A Chariot

This was drawn by Fernando Uncle Sam Riding a chariot pulled by

Amorsolo. A Filipino child who stole a Filipinos wearing school uniforms. The
skinny chicken because he had Pilipino boys were carrying American
nothing to eat. The police officer was objects like baseball bats, whiskey,
relentlessly pursuing the said child. and boxing gloves.
A man wearing a salakot named Juan
El Los Turno Los Partidos
dela Cruz was grabbing the officer,
telling him to leave the small time
pockets and thieves and to tum at the
great thieves instead.

12

Was published by Lipang Kalabaw on
August 24, 1907. In the picture we can
see the Uncle Sam rationing poeeidge
to the politicians and member of the
Progresista Party while members of
Nacionalista Party look on and wait for
their turn.
ANALYSIS OF THE POLITICAL
CARICATURES DURING THE
AMERICAN PERIOD
1. Filipino Politician did not
understand the essence of
democracy and the
accompanying democratic
institution and process.
2. Patronage became influential
and powerful.
3. Transition from a Catholic
cantered, Spanish Filipino
society to an imperial
American assimilated one.
4. Sexual removal mind-set.
5. Condition of the poor
Filipinos in the Philippines.
Question and Answer # 2
1. In what era the Philippine political
caricature was made?
_______________________________
_______________________________
13
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_______________________________
_______________________________
_
2. What is the importance of political
cartoons during American era?
_______________________________
_______________________________
_______________________________
_______________________________
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_
9 2.3 AKDA NI
AMORSOLO AT
LUNA
OVERVIEW
It’s not every day that the art of two
renowned Filipino masters are
housed under the same roof. It’s
even more impressive when those
two artists are Juan Luna and
Fernando Amorsolo. In this Lesson
we will discuss the two famous
painters in our country and the
great contribution of theirs works to
our arts and culture.
Learning Outcomes
• Discuss the works of
Amorsolo and Luna.
• Understand the contribution
og Amorsolo and Luna in
Philippines Arts.
Learning Task 3.
1. Why the paintings of Luna and
Amorsolo are important?
_______________________________
_______________________________
_______________________________
_____________________________
Lesson 3: Works of Amorsolo and
Luna
Juan Luna, the older brother of
General Antonio Luna, was one of the
many celebrated Filipino painters of
Philippine history. He excelled in the
classical style as manifested in his
works showing figures in theatrical
poses, creating classical balance in
his paintings. Being exposed to the
European culture, he portrayed the
European way of life in some of his
works like the La Madrileña and The
Parisian Life. He also did paintings on
the Spanish and Roman history as
shown in The Battle of Lepanto and
the well-renowned gold medalist
Spoliarium. In his career, he adapted
the European manner of painting
which focused on literary scenes, like
Hymen o Hymenee and The Roman
Dames, and historical events, like The
Blood Compact and the award-
winning The Death of Cleopatra. He
often incorporated allegories and
political commentaries to most of his
artworks just
14
like when he painted España y
Filipinas to represent the Filipino
propagandists’ desires for reform,
equality, modernization, and economic
improvement in the Philippines through
the guidance — not the control — of
the Spaniards. He also depicted the
beauty of the Filipino women in his
paintings like La Bulaqueña and
Tampuhan.
Receiving his first international
award for The Death of Cleopatra
made him a well-known Filipino
artist all over Europe and the world.
From then on, his works garnered
successive international recognitions
and his career as an artist flourished.
Later, he would participate in the
revolution as one of the many
politicalactiviststhat time.
Meanwhile, Fernando Cueto
Amorsolo, titled as the “Grand Old
Man of Philippine Art,” was the first
Filipino to be recognized as a National
Artist of the Philippines. Growing up in
the small town of Daet, his simple
rural life reflected most of his
masterpieces portraying pastoral
sceneries. After earning his degree in
Arts, he went to Spain and the United
States and came back the master of
the backlighting technique which
became his
striking trademark. Still focusing his
artworks on the simple life in the
countryside, Amorsolo painted well-
illuminated landscapes showing
traditional Filipino customs, culture,
fiestas, and ordinary occupations as
seen in his Planting Rice, The Palay
Maiden, and many others. He also
gave importance to the beauty of a
Filipina, highlighting simple yet good-
looking faces and well-shaped
bodies in his nude sketches, as
well as in the Lavanderas and
Women by the Stream. Other than that,
he also did portraits of prominent
individuals like Manuel Roxas and
himself, in addition to historical events
like The Making of the Philippine Flag.
At the peak of his
career, the Philippines was dragged
into the Second World War and his life
as an artist was greatly affected. From
here, his artworks portrayed human
suffering, despair, grief, and tragedy,
just like in his Defense of a Filipina
Woman’s Honor and The Burning of
Manila. He went back to his usual
art style years after the war ended.
Hereafter, he garnered numerous
awards and citations, being recognized
as the most influential artist of his time.
For Luna, he was able to prove to the
world how Filipinos deserved to be
acclaimed for their brilliancy, treated
equal with foreigners in terms of
talents, and not called as “indios” just
like how the Spanish colonizers treated
them. As to Amorsolo, his artworks
were reflections of the hard work of
the Filipino obreros and
testimonies of the purity and peace of
the rural areas where happiness and
love is fostered even by living a simple
life. Though both artists belonged to
different eras in the historical
15
timeline of the country, Juan Luna
and
Fernando Amorsolo became symbols
of the greatness of the Filipinos, not
only for their art, but because of their
love for the motherland and its people
as shown in their paintings.
Question and Answer # 3
1. What is the contribution of Fernando
Amorsolo and Antonio in Philippine
arts?
_______________________________
_______________________________
_______________________________
_______________________________
_______________________________
_
2. Why the paintings of Luna and
Amorsolo are important?
_______________________________
_______________________________
_______________________________
_______________________________
_______________________________
11
Module 2.4 Balangiga
Massacre or Incident
OVERVIEW
Gen. Jacob Smith and his staff
inspect the ruins of Balangiga in
October 1901, a few weeks after the
US retaliation The Balangiga massacre
was an incident in 1901 during the
Philippine-American War where more
than forty American soldiers were killed
in a surprise attack by several hundred
townspeople allegedly augmented by
guerrillas in the town of Balangiga on
Samar island.
Learning Outcomes
• Discuss the story behind the
Balangiga Massacre.
• Understand the Balangiga
Massacre significant.
Learning Task 4
1. What happened during the
Balangiga Massacre?
________________________
________________________
________________________
________________________
________________________
________________________
_____________________
Lesson 2.4.1: Balangiga
Massacre or Incident
This incident was described as
the United States Army's worst defeat
since the Battle of the Little Bighorn in
1876. Filipinos regard the attack as one
of their bravest acts in the war. The
subsequent retaliation by American
troops resulted in the killing of 2000–
16
3000 Filipinos on Samar. The heavy-
handed reprisal earned a court-martial
for Gen. Jacob H. Smith, who had
ordered the killing of everyone ten
years old and over. Reprimanded but
not formally punished, Smith was
forced into retirement from the service
because of his conduct. The attack and
the subsequent retaliation remains one
of the longest-running and most
controversial issues between the
Philippines and the United States.
Conflicting records from both American
and Filipino historians have confused
the issue. Demands for the return of
the bells of the church at Balangiga,
taken by the Americans as war booty
and collectively known as the
Balangiga bells, remain an outstanding
issue of contention related to the war.
One church bell remains in the
possession of the 9th Infantry
Regiment at their base in Camp Red
Cloud, South Korea, while two others
are on a former base of the 11th
Infantry Regiment at F.E. Warren Air
Force Base in Cheyenne, Wyoming.
According to some nationalist Filipino
historians, the true "Balangiga
massacre" was the subsequent
American retaliation against the Samar
population. Interpretations and retelling
of the Balangiga incidents, the Samar
pacification campaign and the
Philippine-American War have been
heavily influenced by the writing of left-
wing polemicist Renato Constantino
and Marxist historian Teodoro
Agoncillo. Prelude to attack In the
summer of 1901 Brigadier General
Robert P. Hughes, who commanded
the Department of the Visayas and was
responsible for Samar, instigated an
aggressive policy of food deprivation
and property destruction on the island.
The objective was to force the end of
Filipino resistance. Part of his strategy
was to close three key ports on the
southern coast, Basey, Balangiga and
Guiuan. Samar was a major centre for
the production of Manila hemp, the
trade of which was financing Filipino
forces on the island. At the same time
United States interests were eager to
secure control of the hemp trade, which
was a vital material both for the United
States Navy and American agro-
industries such as cottom. On August
11, 1901, Company C of the 9th U.S.
Infantry Regiment, arrived in
Balangiga—the third largest town on
the southern coast of Samar island—to
close its port and prevent supplies
reaching Filipino forces in the interior,
which at that time were under the
command of General Vicente Lukban.
Lukban had been sent there in
December 1898 to govern the island on
behalf of the First Philippine Republic
under Emilio Aguinaldo. Photo of
Company C, 9th US Infantry Regiment
with Valeriano Abanador (standing,
sixth from right) taken in Balangiga.
The provenance of the photograph is
uncertain. Relations between the
soldiers and the townspeople were
amicable for the first month of the
American presence in the town; indeed
it was marked by extensive
fraternization between the two parties.
This took the form of tuba drinking
among the soldiers and male villagers,
baseball games and arnis
demonstrations. However, tensions
rose due to several reasons: Captain
Thomas W. Connell, commanding
officer of the American unit in
Balangiga, ordered the town cleaned
up in preparation for a visit by the U.S.
Army's inspector-general. However, in
17
complying with his directive, the
townspeople inadvertently cut down
vegetation with food value, in violation
of Lukban's policies regarding food
security. As a consequence, on
September 18, 1901, around 400
guerrillas sent by Lukban appeared in
the vicinity of Balangiga. They were to
mete sanctions upon the town officials
and local residents for violating
Lukban's orders regarding food security
and for fraternizing with the Americans.
The threat was probably defused by
Captain Eugenio Daza, a staff member
of Lukban's and the parish priest,
Father Donato Guimbaolibot. A few
days later, Connel had the town's male
residents rounded up and detained for
the purpose of hastening his clean-up
operations. Around 80 men were kept
in two Sibley tents unfed overnight. In
addition, Connel had the men's bolos
and the stored rice for their tables
confiscated. These events would have
sufficiently insulted and angered the
townspeople; and without the sympathy
of Lukban's guerrillas, the civilians
were left to their own devices to plan
their course of action against the
Americans. A few days before the
attack, Valeriano Abanador, the town's
police chief and Captain Eugenio Daza
met to plan the attack on the American
unit. To address the issue of sufficient
manpower to offset the Americans'
advantage in firepower, Abanador and
Daza disguised the congregation of
men as a work force aimed at
preparing the town for a local fiesta,
which incidentally, also served to
address Connell's preparations for his
superior's visit. Abanador also brought
in a group of "tax evaders" to bolster
their numbers. Much palm wine, locally
called tuba, was brought in to ensure
that the American soldiers would be
drunk the day after the fiesta. Hours
before the attack, women and children
were sent away to safety. To mask the
disappearance of the women from the
dawn service in the church, 34 men
from Barrio Lawaan cross-dressed as
women worshippers. These "women",
carrying small coffins, were challenged
by Sergeant Scharer of the sentry post
about the town plaza near the church.
Opening one of the coffins with his
bayonet, he saw the body of a dead
child, whom he was told, was a victim
of a cholera epidemic. Abashed, he let
the women pass on. Unbeknownst to
the sentries, the other coffins hid the
bolos and other weapons of the
attackers. The issue of children's
bodies merits further attention since
there is much conflict between
accounts by members of Company C.
That day, the 27th, was the 52nd
anniversary of the founding of the
parish, an occasion on which an image
of a recumbent Christ known as a
Santo Intierra would have been carried
around the parish. In modern times
these Santo Intierras are enclosed in a
glass case but at the time were
commonly enclosed in a wooden box.
The attack The US 9th Infantry
Regiment in the Philippines, 1899
Between 6:20 and 6:45 in the morning
of September 28, 1901, the villagers
made their move. Abanador, who had
been supervising the prisoners'
communal labor in the town plaza,
grabbed the rifle of Private Adolph
Gamlin, one of the American sentries
and stunned him with a blow to the
head. This served as the signal for the
rest of the communal laborers in the
plaza to rush the other sentries and
soldiers of Company C, who were
18
mostly having breakfast in the mess
area. Abanador then gave a shout,
signaling the other Filipino men to the
attack and fired Gamlin's rifle at the
mess tent, hitting one of the soldiers.
The pealing of the church bells and the
sounds from conch shells being blown
followed seconds later. Some of the
Company C troopers were attacked
and hacked to death before they could
grab their rifles; the few who survived
the initial onslaught fought almost bare-
handed, using kitchen utensils, steak
knives, and chairs. One private used a
baseball bat to fend off the attackers
before being overwhelmed. The men
seemingly detained in the Sibley tents
broke out and made their way to the
municipal hall. Simultaneously, the
attackers hidden in the church broke
through to the convent and killed the
officers there. An unarmed Company C
soldier was ignored, as was Captain
Connell's Filipino houseboy. The
attackers initially occupied the convent
and the municipal hall; however, the
attack at the mess tents and the
barracks failed, with Pvt. Gamlin
recovering consciousness and
managing to secure another rifle,
causing considerable casualties among
the Filipinos. With the initial surprise
wearing off and the attack degrading,
Abanador called for the attackers to
break off and retreat. The surviving
Company C soldiers, led by Sergeant
Frank Betron, escaped by sea to Basey
and Tanauan, Leyte. The townspeople
buried their dead and abandoned the
town. Of the 74 men in Company C, 36
were killed in action, including all its
commissioned officers; Captain
Thomas W. Connell, First Lieutenant
Edward A. Bumpus and Major Richard
S. Griswold. Twenty-two were wounded
in action and four were missing in
action. Eight died later of wounds
received in combat; only four escaped
unscathed. The villagers captured
about 100 rifles and 25,000 rounds of
ammunition and suffered 28 dead and
22 wounded. Retaliation General Jacob
H. Smith's infamous order "Kill
Everyone Over Ten" was the caption in
the New York Journal cartoon on May
5, 1902. The Old Glory draped an
American shield on which a vulture
replaced the bald eagle. The caption at
the bottom proclaimed, "Criminals
Because They Were Born Ten Years
Before We Took the Philippines" The
next day, Captain Edwin Victor
Bookmiller, the commander in Basey,
sailed with Company G, 9th Infantry
Regiment for Balangiga aboard a
commandeered coastal steamer, the
SS Pittsburgh. Finding the town
abandoned, they buried the American
dead and set fire to the town. Coming
at a time when it was believed Filipino
resistance to American rule had
collapsed, the Balangiga attack had a
powerful impact on Americans living in
Manila. Men started to wear sidearms
openly and Helen Herron Taft, wife of
William Howard Taft, was so distraught
she required evacuation to Hong Kong.
The Balangiga incident provoked shock
in the US public, too, with newspapers
equating the massacre to George
Armstrong Custer's last stand at the
Battle of the Little Bighorn in 1876.
Major General Adna R. Chaffee,
military governor of the Philippines,
received orders from US President
Theodore Roosevelt to pacify Samar.
To this end, Chaffee appointed
Brigadier General Jacob H. Smith to
Samar to accomplish the task. General
Smith instructed Major Littleton Waller,
19
commanding officer of a battalion of
315 US Marines assigned to bolster his
forces in Samar, regarding the conduct
of pacification: I…want no prisoners. I
wish you to kill and burn; the more you
kill and burn, the better it will please
me... The interior of Samar must be
made a howling wilderness. — Gen.
Jacob H. Smith As a consequence of
this order, Smith became known as
"Howling Wilderness Smith." He further
ordered Waller to have all persons
killed who were capable of bearing
arms and in actual hostilities against
the United States. When queried by
Waller regarding the age limit of these
persons, Smith replied that the limit
was ten years of age. However, it was
known that Smith earned his sobriquet,
"Hell-Roaring Jake" not due to his
violence in war, but because of his
penchant for making outrageous oaths
and the extravagance of his language.
Waller therefore, did not execute
Smith's orders. Instead, Waller applied
the rules of civilized warfare and the
rules provided under General Orders
No. 100 of 1863 dealing with irregular
warfare, which stated that if enemy
units gave no quarter and became
treacherous upon capture, it was lawful
to shoot anyone belonging to that
captured unit. Food and trade to Samar
were cut off, intended to starve the
revolutionaries into submission. Smith's
strategy on Samar involved widespread
destruction to force the inhabitants to
stop supporting the guerrillas and turn
to the Americans from fear and
starvation. He used his troops in
sweeps of the interior in search for
guerrilla bands and in attempts to
capture Philippine General Vicente
Lukban, but he did nothing to prevent
contact between the guerrillas and the
townspeople. American columns
marched across the island, destroying
homes and shooting people and draft
animals. Littleton Waller, in a report,
stated that over an eleven-day period
his men burned 255 dwellings, shot 13
carabaos and killed 39 people. The
Judge Advocate General of the Army
observed that only the good sense and
restraint of the majority of Smith's
subordinates prevented a complete
reign of terror in Samar. However, the
abuses were still sufficient to outrage
anti-Imperialist groups in the United
States when these became known in
March 1902. The exact number of
Filipinos killed by US troops will never
be known, A population shortfall of
about 15,000 is apparent between the
Spanish census of 1887 and the
American census of 1903 but how
much of the shortfall is due to a
disease epidemic and known natural
disasters and how many due to combat
is difficult to determine. Population
growth in 19th century Samar was
amplified by an influx of workers for the
booming hemp industry, an influx which
certainly ceased during the Samar
campaign. Exhaustive research in the
1990s made by British writer Bob
Couttie as part of a ten year study of
the Balangiga Massacre tentatively put
the figure at about 2,500; David Fritz
used population ageing techniques and
suggested a figure of a little more than
2,000 losses in males of combat age
but nothing to support widespread
killing of women and children. Some
Filipino historians believe it to be
around 50,000, for which there is no
evidence. The rate of Samar's
population growth slowed as refugees
fled from Samar to Leyte, yet still the
population of Samar increased by
20
21,456 during the war. The earliest
reference to a 50,000 plus death toll is
American historian Kenneth Ray
Young. Young, however, confused
Batagangas with Samar. American
military historians' opinions on the
Samar campaign are echoed in the
February 2011 edition of the US Army's
official historical magazine, Army
History Bulletin: "...the indiscriminate
violence and punishment that U.S.
Army and Marine forces under Brig.
Gen. Jacob Smith are alleged to have
unleashed on Samar have long stained
the memory of the United States’
pacification of the Philippine Islands."
Commanding officers' courts-martial
Events in Samar resulted in prompt
investigations. On April 15, 1902 the
Secretary of War sent orders to relieve
officers of duty and to court-martial
General Smith. "The President
(Theodore Roosevelt) desires to know
and in the most circumstantial manner
all facts, nothing being concealed, and
no man being for any reason favored or
shielded. For the very reason that the
President intends to back up the Army
in the heartiest fashion in every lawful
and legitimate method of doing its
work, he also intends to see that the
most rigorous care is exercised to
detect and prevent any cruelty or
brutality, and that men who are guilty
thereof are punished." Both Jacob H.
Smith and Littleton Waller faced courts
martial their heavy-handed treatment of
Filipinos; Waller specifically for the
execution of twelve Filipino bearers
and guides. Waller was found not
guilty, a finding that senior military
officials did not accept. Smith was
found guilty, admonished and forced to
retire. A third officer, Captain Edwin
Glenn, was court-martialled for torturing
Filipinos and was found guilty.
QUESTION AND ANSWER 4:
1. Why was the Balangiga Massacre
significant?
_______________________________
_______________________________
_______________________________
_______________________________
_______________________________
_ Catalog in Philippine history.
2. When did the Balangiga encounter
monument built?
_______________________________
_______________________________
_______________________________
_______________________________
_______________________________
_ _______________________________
the bureaucracy. Inheritances were
difficult to prove and it was difficult to
ascertain if couples asking to be wed
were close relations or not.
Learning Outcomes
• Discuss the Clavarias
Catalog.
• Understand the Claveria’s
Learning Task 5
1. Who is Narciso Claveria?
_______________________________
_______________________________
_______________________________
_______________________________
_

10 2.5 Claveria’s Lesson 5: Claveria;s Catalog

The Spaniards being what they were, it
Catalogue was not until the 19th century that
something was actually done about
what was an obvious administrative
Overview
problem. In 1849, the Spanish
In the early days of the Spanish
Governor-General Narciso Claveria, an
colonial era in the Philippines, as the
officer in the Spanish army, issued a
indios or native Filipinos converted to
decree requiring native Filipinos to all
Christianity, many such natives also
have surnames. A catalogue of
started taking on Spanish names: of
Spanish and local surnames were sent
Catholic saints, symbols, sacraments
out to towns all over the country; and
and feasts and even the names of
from these those who did not have
Popes. There was, as yet, no definitive
surnames were either issued these or
system for administrative purposes so
obligated to choose from the
that it was not uncommon for native
catalogue.
Filipinos to take two or three names
and change these whenever it took
This was part of a process of creating
their fancy.
a national civil registry. Because the
Neither were uniform surnames for
decree was intended to address
members of the same family required,
administrative problems, “rules were
so that siblings would often have
established so that Filipino families
different surnames. In practical terms,
would all have consistent surnames3.”
this was a nightmare for the church and
Although the bulk of the surnames
21
provided by the catalogue were
Spanish, there were also others taken
from local languages such as Tagalog,
Ilocano, Hiligaynon, Cebuano,
Kapangpangan and Pangasinense.
There were also Hispanized Chinese INDIOS (Filipinos of Malay
names4. ethnicity)
Under the system implemented, a PREVIOUS NEW CATALOGUE
surname could only be claimed by one NAME NAME
family per municipality. In some cases,
many families of the same town all Adriano Robico/Rubico
took surnames beginning with the
same letters. For instance, in Nasugbu, Alejandro Lata, Luceño, Rocafort,
many family names began with the Tisico,
letter “V.” Poliquit

There were also exemptions: families Alfonso Lanto

with existing surnames already in the
catalogue or those not in the prohibited Alipio Llaga
list of surnames – for being too
common or for being associated with Ambrocio Lipat
an ethnic background. Some families
with surnames in the prohibited list Andres Letrero, Piris
could keep their surnames insofar as
they could prove that they had used Antonio Lipit, Maño, Perejil,
the surname for at least four
Talao
consecutive generations5.

To see a practical application of Bartolome Lescano

Claveria’s decree, let us examine the
case of some families of the then-town Benito Laco
of Lipa in Batangas who were
obligated to adopt new surnames – as Bernardo Lara, Lasig, Loisaga,
well as a few who were allowed to Mojares,
keep theirs, for reasons already Padurra, Virrey
explained. The sampling below was
compiled by Lipa and Batangas Carpio Lalucis, Olais
historian Renz Marion D. Katigbak,
with the first column being the old Cornelio Leyco, Perjes
surname and the second being the
new surnames. His source for these Crisostomo Balinis
samples was the Registros
Parroquiales of Lipa, 1850-1855. Cristobal Pescal

22
De la Cruz Albis, Balual, Basilla, Tacla, Temple, Teñoso,
Cadelmo, Tictic,
Cirujano, Hoseña, Torre, Verso, Viñas,
Laciano, Ysaga (Isaga)
Lalapos, Lalusin, Laigo
(Laygo), De Leon Aguirre, Lina, Litan,
Latoc, Logtu, Lubrica, Marzo,
Lucido, Recinto, Tisbe, Tuero
Labiste, Libalig, Libon,
Librea, De Los Carrapati, Honrade
Libut, Lingao, Lolab, Santos (Onrade),
Loma, Laclac, Lacorte, Lacteo,
Lubid, Lucillo, Laidea/Laydia, Lalang,
Mabitag, Lalamonan, Lantin
Magabo, Magaling, (Lanting),
Magsusi, Latac, Latade, Latina,
Maguinoo, Malleta, Latoja,
Mestas, Latuno, Laudis, Lequi,
Mojado, Morcilla, Let, Leus,
Morden, Libiran,
Mosca, Nagboo, Libuit, Lindo, Lipio,
Nario, Nodera, Lislis,
Obcial/Obtial, LLanes, Lubigan,
Olan, Olap, Onira, Lucillo,
Padro, Paran, Magdolot, Magpili,
Payag, Pedraja, Magtundo,
Peremne, Maray, Marfori, Mayor,
Perile,Perilla, Mexico,
Posag, Prado, Quiza, Moren, Olano, Olbeda,
Recon, Onte,
Refran, Resaba, Ontog, Orosco, Padilla,
Resma, Paison,
Riglos, Robledo, Parco, Pesa, Pisano,
Rocamora, Posablem,
Roceta (Rosita), Roblisa, Rubion, Saul,
Rodelas, Saus, Tapat,
Royeca, Sabido, Tubigan, Viaje
Saldua,
Saludo, Serojo, Serra,, Domingo Rojales
Solot,

23
Donato Mancio Mariano Olgado

Eleno Lubian Martin Libita (Levita),

Morada, Tornia
Estacio Arante, Quinita
Matias Lacar, Teru
Estanislao Tividad
Pablo Lindo, Tala
Enrico Ona
Padua Paulino
Francisco Mando
Paulino Mision
Fulgencio Lalunio, Lasig
Ramos Laino, Naredo
Germino Lolog
Regino Garing
Gabino Latayan
Roberto Lirag
Geronimo Icaro/Ycaro
Salvador Libita (Levita), Latag,
Gregorio Mayol Lagos,
Subiel, Savillo, Paet
Hermenegi Leyesa/Leyeza
ldo San Latosa
Agustin
Ignacio Olave, Poblico
San Gabriel Morfi (Morpi), Sureo,
Jacinto Landig Tirado
Joaquin Payo, Silam San Luis Liban
Lazaro Latorre San Jose Tiquio
Lorenzo Las San Juan Libera, Lucero, Molata,
Regil (Begil), Yamo
Lucas Linatoc, Lacay
San Miguel Lasat, Olayao
Manuel Verte
San Nicolas Restan
Marcelino Lomas
Santa Ana Lajara, Loliña, Marave,
Marcelo Contilla, Pestelos Vilela
24
 • The Cry of Pugad Lawin (Filipino
Santa Ynes Turino
language: Sigaw ng Pugad
Lawin), alternately and originally
Santiago Letargo, Lupac, Sabili referred to as the Cry of
Balintawak (Filipino language:
Santo Niño Alabastro, Lailo Sigaw ng Balintawak, Spanish:
(Laylo) Grito de Balintawak ) was the
beginning of the Philippine
Sebastian Pirit Revolution against Spanish
rule.At the close of August 1896,
Silvestre Luque, Nerja members of the Katipunan secret
society (Katipuneros) led by
Simeon Lolon Andres Bonifacio rose up in revolt
somewhere in an area referred to
Tadeo Pernez, Serios as Kalookan, wider than the
jurisdiction of present-day
Tiburcio Martija Caloocan City and overlapping
into present-day Quezon City.
Urbano Lumbera • A caricature is a rendered image
showing the features of its
Valentin Lat, Tapalla subject in a simplified or
exaggerated way through
Ventura Saus sketching, pencil strokes, or
through other artistic drawings
Ysidro Nara (compare to: cartoon).
Caricatures can be insulting or
complimentary and can serve a
Question and Answer # 5 political purpose or be drawn
1. Discuss the Clavarias Catalog. solely for entertainment.
_______________________________ Caricatures of politicians are
_______________________________ commonly used in editorial
_______________________________ cartoons, while caricatures of
_______________________________ movie stars are often found in
_______________________________ entertainment magazines.
_ • Juan Luna, the older brother of
General Antonio Luna, was one
2. What is the purpose of Spanish of the many celebrated Filipino
government in changing of Filipinos painters of Philippine history. He
surname to Spanish surname? excelled in the classical style as
_______________________________ manifested in his works showing
_______________________________ figures in theatrical
_______________________________ poses,creating classical balance
in his paintings. Being exposed
SUMMARY to the European culture, he
portrayed the European way of
25
 life in some of his works like the
La Madrileña and The Parisian
Life while Fernando Cueto
Amorsolo, titled as the “Grand
Old Man of Philippine Art,” was
the first Filipino to be recognized
as a National Artist of the
Philippines. Growing up in the
small town of Daet, his simple
rural life reflected most of his
masterpieces portraying pastoral
sceneries.
• The Balangiga massacre was an
incident in 1901 during the
Philippine-American War where
more than forty American soldiers
were killed in a surprise attack by
several hundred townspeople
allegedly augmented by guerrillas
in the town of Balangiga on
Samar island.
• The Catálogo alfabético de
apellidos (English: Alphabetical
Catalogue of Surnames;
Tagalog: Alpabetikong
Katalogo ng mga apelyido) is a
book of surnames in the
Philippines and other islands of
Spanish East Indies published
in the mid-19th century. This
was in response to a Spanish
colonial decree establishing
the distribution of Spanish
family names and local
surnames among colonial
subjects who did not have a
prior surname. It is also the
reason why Filipinos share the
same surnames of Spanish
people.[3]
• The book was created after
Spanish Governor-General
Narciso Clavería y Zaldúa
26
issued a decree on November
21, 1849, to address the lack
of a standard naming
convention.[4] Newly-
Christianised Filipinos often
chose the now-ubiquitous
surnames of de los Santos, de
la Cruz, del Rosario, and
Bautista for religious reasons;
others preferred names of well-
known local rulers such as
Lacandola. To complicate
matters further, discrepancies
like family members holding
different surnames would
hinder some of the colonial
government's activities such as
taking a census and tax
collection.
FEEDBACK How did you go on
so far with this module? Well
congratulations! You are already
done to our last module in Readings
in Philippine History, I hope our
modules gives you a lot of
realizations and knowledge about
our past.
As a future educator manager
there is a lot of process and ways on
how understand the past and
develop our awareness and
connection of the present so that
many of the learners appreciate our
heroes through educating ourselves.
You should not be focus on the basic
information but rather focus on the
understanding and appreciate your
own culture because your culture
tells your identity and makes you
proud.
Required Readings and Other
Materials
 • Irinco, MD (2020) Modules in http://history.house.gov/Institutio
Reading in Philippine History. n/Foreign-Leaders/Joint-
University of Eastern Philippines Sessions/
Laoang Campus, Laoang
Northern Samar
• John Lee P. Candelaria
Readings in Philippine History
• Teodoro Agoncillo, History of the
Filipino People
• Antonio Pigafetta, First Voyage
Around the World
• 1987 Philippine Constitution
• Plasencia, Juan de. Customs of
the Tagalogs. October 21, 1589
History, Art & Archives, U.S.
House of Representatives. (n.d.).
Joint Meeting & Joint Sessions
Addresses Before Congress by
Foreign Leaders & Dignitaries.
Retrieved from
2.6 Agrarian Reform Policies

Overview. Comprehensive Agrarian Reform Program

The agrarian reform is part of the long history of

attempts of land reform in the Philippines. The law
was outlined by former President Corazon C. Aquino
through Presidential Proclamation 131 and Executive
Order 229 on June 22, 1987, and it was enacted by the
8th Congress of the Philippines and signed by Aquino
on June 10, 1988. In 1998, which was the year that it
was scheduled to be completed, the Congress enacted
Republic Act No. 8532 to allocate additional funds for
the program and extending the automatic
appropriation of ill-gotten wealth recovered by the
Presidential Commission on Good Governance (PCGG)
for CARP until the year 2008.
An amendatory law, CARPER or the
Comprehensive Agrarian Reform Program Extension
with Reforms or the Republic Act. 9700 was passed. It
extended the deadline of distributing agricultural lands
to the farmers for an additional five years. This law
also amends other provisions and regulations formerly
stated in the CARP. It was signed into law on
August 7, 2009 and was set to be accomplished by the
year 2014.
27
The Comprehensive Agrarian Reform
Program, more commonly known as CARP, is an
agrarian reform law of the Philippines whose legal
basis is the Republic Act No. 6657, otherwise known as
the Comprehensive Agrarian Reform Law
(CARL). It is the redistribution of private and public
agricultural lands to help the beneficiaries survive as
small independent farmers, regardless of the
“tenurial” arrangement. Its goals are to provide
landowners equality in terms of income and
opportunities, empower land owner beneficiaries to
have equitable land ownership, enhance agricultural
production and productivity, provide employment to
more agricultural workers, and put an end to conflicts
regarding land ownership.
The agrarian reform is part of the long history of
attempts of land reform in the Philippines. The law
was outlined by former President Corazon C. Aquino
through Presidential Proclamation 131 and Executive
Order 229 on June 22, 1987, and it was enacted by the
8th Congress of the Philippines and signed by Aquino
on June 10, 1988. In 1998, which was the year that it
was scheduled to be completed, the Congress enacted
Republic Act No. 8532 to allocate additional funds for
the program and extending the automatic
appropriation of ill-gotten wealth recovered by the
Presidential Commission on Good Governance (PCGG)
for CARP until the year 2008.
An amendatory law, CARPER or the
Comprehensive Agrarian Reform Program Extension
with Reforms or the Republic Act. 9700 was passed. It
extended the deadline of distributing agricultural lands
to the farmers for
an additional five years. This law also amends other
provisions and regulations formerly stated in the
CARP. It was signed into law on
August 7, 2009 and was set to be accomplished by the
year 2014.
Key components
The implementation of the Comprehensive
Agrarian Reform Program relies heavily on the
Department of Agrarian Reform (DAR). As the lead
implementing agency, the DAR has the responsibility
in carrying out the principal aspects of the program,
which are Land Tenure Improvement (LTI), Program
Beneficiary Development (PBD), and the Agrarian
Justice Delivery (AJD).
The Land Tenure Improvement is highly
recognized as the most integral aspect of the program.
This component seeks to secure the tenurial status of
the farmers and farmworkers. The DAR implements
this component through Land Acquisition and
Distribution (LAD) or Non-land Transfer Schemes.
The Land Acquisition and
Distribution involves the redistribution of private and
government-owned land to landless farmers and farm
workers. Under Section 6 of RA 9700 (Section 16 of RA
6657 as amended) regarding Land Acquisition, the
DAR identifies lands that are eligible for distribution
under the CARP with accordance to the law, acquires
the land by delivering a notice containing the offer
28
with its corresponding value to the owner should he
choose to accept the payment. Following the
acquisition of lands under Section 11 of RA
9700(Section 26 of RA 6657 as amended) the DAR
distributes these to the qualified beneficiaries, who
then pay for the land through the Land Bank of the
Philippines or directly to their former owners.
Under the CARP, a total target of 10.3 million
hectares of land was programmed to be distributed
over a span of ten years. Out of the total land, 6.5
million hectares of public disposal lands and
Integrated Social Forestry areas are to be distributed
by the Department of Environment and Natural
Resources (DENR) while 3.8 million hectares of private
agricultural lands are to be distributed by the DAR.
From July 1987 to June 1992, the DAR was able to
distribute 1.77 million hectares benefiting .933 million
beneficiaries, while the DENR has distributed 1.88
million hectares to .760 million farmers.
Leasehold Operations
Is the alternative non-land transfer scheme
that covers all tenanted agricultural lands in retained
areas and in yet to be acquired or distributed lands.
Under this component, the DAR mediates between the
landowners and tenants so that their share tenancy
arrangement could be turned into a leasehold
agreement, whereby the beneficiaries will pay a fixed
fee based on their own historical production records
instead of paying a large percentage share of their
produce to the landowner.
The Program Beneficiaries
Development is a support service delivery component
of CARP. It aims to aid the agrarian reform
beneficiaries by providing them necessary support
services to make their lands more productive, and
enable them to venture in income generating
livelihood projects in accordance to Section 14 of RA
9700(Section 37 of RA 6657 as amended). Under the
support service delivery programs, the Presidential
Agrarian Reform Council (PARC) ensures that agrarian
reform beneficiaries are provided with support
services such as land surveys and tilting, construction
of infrastructures, marketing and production
assistance, credit and training.

ASSESSMENT TASK 1
Identification.
1. The leading agency in implementing the
CARP.
2. What is the legal basis of the CARP?
3. The President of the Republic who outlined
the CARP law.
4. Under this component the beneficiary has to
pay fixed rate
based on production in the form of
rentals with the landowner.
5. Is highly recognized as the most integral
aspect of the program.
Justice Delivery
Provides agrarian legal assistance and
oversees the adjudication of cases. Under Section 19
of RA 97600 (Section 50 of RA 6657 as amended), the
DAR is hereby vested with the primary jurisdiction to
determine and adjudicate agrarian reform matters and
shall have exclusive original jurisdiction over all
matters involving the implementation of agrarian
reform except those falling under the exclusive
jurisdiction of the Department of Agriculture (DA) and
the Department of Environment and Natural
Resources (DENR).
The Agrarian Legal Assistance is under
the Bureau of Legal Assistance (BALA). The BALA
provides legal assistance to the beneficiaries affected
by agrarian cases, particularly those whose legal rights
as ARB's are challenged by landowners.
The Adjudication of Cases involves the
adjudication of cases by the Department of Agrarian
Reform Adjudication Board (DARAB). The
adjudication of cases deals with disputes pertaining to
tenancy relations; valuation of lands acquired by DAR
under compulsory acquisition mode; rights and
obligations of persons, whether natural or juridical,
engaged in the management cultivation and use of all
agricultural lands; ejectment and dispossession of
29
tenants/leaseholders; review of leasehold rentals; and
other similar disputes.
Development
At the end of the 20th century, the population
of the Philippines increased rapidly to 75.32 million in
a country of 297,410 square kilometers, with an
average family size of six, making the Philippines
known for high population density. In addition to this,
with a population growth of 2.02 per year, the
Philippine population is expected to double in the span
of 25 years. 60 percent of the Philippine population is
rural, and over 12 million Filipinos make a living
directly from agricultural cultivation. Around 9.5
million hectares of land across the Philippines are used
to plan various crops. In terms of landlessness, the
number of landless agricultural families rose up from 5
million to 11.32 million families. Out of these 11.32
families, 4.6 million make a living from lands they
don't own. 0.70 million are rented, 2 million are
laborers, while 1.9 million are farming as tenants.
Land reform under Aquino administration (1986–
1992)
During the start of President Corazon Aquino's
term in 1986, the Constitutional Commission approved
Section 21 under
Article II, which states that “The State shall promote
comprehensive rural development and agrarian
reform.” This led to the drafting of CARP, which took
the Congress a year to make. On June 10, 1988,
Republic Act No. 6657, also known as the
Comprehensive Agrarian Reform Law (CARL), was
passed to promote social justice and industrialization.
Although it was still a product of adherence to
democratic principles, this law was found to have
many flaws. Because of much dissatisfaction with the
agrarian reform law, proposals from peasant groups
and nongovernment organizations grew in order to
implement an alternative program that was more
advantageous to them. However, this did not succeed.
CARP recognizes not only farmers but all landless
workers as beneficiaries with the condition that they
cultivate the land. The two main departments in
charge of this program are Department of Agrarian
Reform (DAR) and Department of Environment and
Natural Resources (DENR). Aside from the land
distribution, it also provides the delivery of support
services and security to the farmers.
Under the Aquino administration, a total of
898,420 landless tenants and farmers became
recipients of land titles and support services. Even
with this, it can be considered unsuccessful because it
only accomplished 22.5 percent of land distribution in
6 years. This was due to the fact that Aquino assigned
4 different DAR secretaries. The major setback for
CARP was Aquino's Hacienda Luisita's Stock
Distribution Option, which says that she was the first
landlord to evade CARP on a grand scale.
Land reform under Ramos administration (1992–
1998)
The policies on agrarian reform under the
Ramos administration focused on
accelerating the direct land transfer and nonland
transfer through adopting more rational, fair and
inexpensive settlements. It encouraged landowners to
invest in rural based industries that are connected to
agriculture. It made an amendment to Section 63 of
CARL to increase the fund of this project to 100 billion.
Salaries of workers and members of DAR board were
increased to motivate them for more successful
results as well.
The target land to be given to farmer
beneficiaries under this Administration was 3.4 million
hectares, 4.7 million or 60 percent of which was
successfully distributed. It achieved more than double
the output of the Aquino administration. It focused on
“less contentious landholdings and acquisition
modes,” where they chose to work with autonomous
NGOs and peasant organizations. However,
controversies were unavoidable as they encountered
landlords openly harassing peasants with guns and
forcing them out of the lands.
Land reform under Estrada administration (1998–
2001)
This administration focused on fast tracking
land acquisition and distribution. It wanted to reduce
uncertainties in land market in rural places to help
farmers’ efficiency and private investment to grow. It
encouraged joint ventures, corporative, contact
30
farming and other marketing arrangements to protect
the status of stakeholders and promotion of agri
industrialization. They also improved the databases of
the implementing agencies of DAR and DENR to fully
record and update the lands covered. Estrada
highlighted that there was a need to conceptualize
new approaches in doing things to build a new social
agreement where producers, government and private
sectors work with a common goal.
The program encountered some problems such as
strong landowners' resistance. Tenants also
complained on the limited amount of fund allocation
provided by the government for the project. It aimed
to complete 7.8 million hectares by 2004. Since
President Estrada lasted only 2.5 years as president,
the total beneficiaries of CARP were only 0.18 million
or 10 percent.
Comprehensive Agrarian Reform Program
Extension with Reforms, known also as CARPER or
CARPer, (Republic Act 9700) is the amendatory law
that extends again the deadline of distributing
agricultural lands to farmers for five years. It also
amends other provisions stated in CARP.
In December 2008, the budget for CARP expired and
there remained 1.2 million hectares of agricultural
land waiting to be acquired and distributed to farmers.
CARPER was signed into law on August 7, 2009 by
Gloria Macapagal Arroyo and was set to expire on
June 30, 2014.[14] However the program of distributing
lands to farmer beneficiaries continued even after
June 2014. Section 30 of RA 9700 or CARPER law states
that cases on the matter which are still pending “shall
be allowed to proceed to its finality and be executed
even beyond such
date.”
QUESTION AND ANSWER 6
Essay. (25 pts.)
Discuss briefly the land reforms of the past
administrations; Corazon C. Aquino, Fidel V. Ramos,
Joseph E. Estrada, Gloria M. Arroyo and Benigno C.
Aquino Jr.
Beneficiaries General Appropriations Acts (GAA) and other
Beneficiaries of CARPER are landless farmers,
sources of funding like privatization of
including agricultural lessees, tenants, as well as
regular, seasonal and other farmworkers. In a certain government asset, foreign donors, etc. This
landholding, the qualified beneficiaries who are budget is the largest per year in the history of
tenants and regular farmworkers will receive 3
hectares each before distributing the remaining land CARP.
to the other qualified beneficiaries like seasonal farm • Creation of a Congressional Oversight
works and other farmworkers (Section 22 of CARL).
The Department of Agrarian Committee – Section 26 of the CARPER law
Reform (DAR) identifies and screens potential created a joint Congressional Oversight
beneficiaries and validates their qualifications.
Committee to oversee and monitor the
Beneficiaries must be least 15 years old, be a resident
of the barangay where the land holding is located, and implementation of the act, which will be
own no more than 3 hectares of agricultural land.
composed of the Chairpersons of the Committee
The CARPER law has bias for organized farmers to be on Agrarian Reform of both Houses of Congress,
beneficiaries because the Congress believes that the
success rate of organized farmers is high and can make three Members of the House of Representatives,
their awarded lands productive. and three Members of the Senate of the
Philippines, to be designated respectively by the

Significant provisions Speaker of the House of Representatives and the

President of the Senate of the Philippines. The
• Gender-Sensitive Agrarian Reform – Section 1 of
chairpersons of the COCAR are the Chairpersons
the CARPER law states that "The State shall
of the Committees on Agrarian Reform of the
recognize and enforce, consistent with existing
House of
laws, the rights of rural women to own and
Representatives and of the Senate of the
control land, taking into consideration the Philippines. The term of the COCAR will end six
months after the expiration of the extended
substantive equality between men and women as
period of five years. The COCAR is provided with
qualified beneficiaries, to receive a just share of twenty-five million pesos (P25,000,000.00) every
the fruits thereof, and to be represented in year.
• CARPER as a Continuing Program – Section 30 of
advisory or appropriate decision-making bodies.
the CARPER law mandates that “any case and/or
These rights shall be independent of their male
proceeding involving the implementation of the
relatives and of their civil status." Rural women
provisions of Republic Act No. 6657, as amended,
will have a representative in the highest policy
which may remain pending on June 30, 2014 shall
making body of DAR – the Presidential Agrarian
be allowed to proceed to its finality and be
Reform Council (PARC).
executed even beyond such date". Section 30 of
• Budget – Section 21 amending Section 63 for
CARPER law provides a way to legally continue
CARL state that the budget allocated for the 5-
the implementation of pending CARP cases after
year extension is 150 Billion pesos which will be
the 5-year extension by filling the initiatory
sourced from three funds: Agrarian Reform Fund,
process of CARP.
31
 • Policies in Converting Agricultural Lands – Department of Environment and Nation Resources still
needs to acquire 134,857 hectares — a total of
Section 73 of the CARPER law: "Any conversion
906,652 hectares.
by any landowner of his/her agricultural land into
any nonagricultural use with intent to avoid the
application of this Act to his/her landholdings and LEARNING TASK 6

to dispossess his/her bonafide tenant farmers." Enumerate.

Failure to comply will result in an imprisonment
1 – 3. Who are the qualified beneficiaries?
of 6 to 12 years and/or a penalty of 200,000
4 – 6 What are the qualifications.
pesos to 1 million pesos. The CARPER law
prohibits any conversion of irrigated and irrigable 7 – 10 What are the significant provisions of the CARP

lands and mandates the National Irrigation Law/

Administration to identify these. CARPER law also QUESTION AND ANSWER 7

states that non-implementation of the conversion Essay. (10pts)
plan will result to automatic coverage of the
Was the CARP Law an effective program for the
subject by CARP.
Filipino people particularly the landless?
Achievements
In 2003, 15 years into the program, studies
funded by the United Nations Development
Programme (UNDP), AsDB, FAO, European Union (EU)
and the Philippine Government, had shown that Refences.
poverty incidence among program beneficiaries
declined from 47.6 to 45.2 percent, while increasing Hector S. De Leon, Textbook o Philippine
among their non-participating counterparts from 55.1 Constitution, Rex Bookstore,Manila. 2002.
to 56.4 percent.
Reynaldo S. Naguit, Discourses of the
The Official Gazette released an update on the
1987 Philippi nes Constitution, Trinitas
accomplishments in the field of agrarian reform as of Publishing Inc., Manila. 2005.
June 30, 2014.
(https://en.wikipedia.org/wiki/CARP
"As of December 31, 2013, the government
has acquired and distributed 6.9 million hectares of
land, equivalent to 88% of the total land subject to
CARP." Of this area, the Aquino administration has
distributed a total of 751,514 hectares, or 45% of the
total landholdings to be distributed to the farmer
beneficiaries left under this administration. From this,
DAR has distributed 412,782 hectares and DENR has
already distributed 338,732 hectares.

In 2014 – 2016, Department of

Agrarian Reform still needs to acquire 771,795

hectares (187,686 hectares in 2014; 198,631 hectares
in 2015; and 385,478 hectares in 2016). The
32
2.7 A COMPARISON OF THE FOUR MAJOR
CONSTITUTIONS OF THE PHILIPPINES.
Overview.
Since the founding of the First Republic in Asia led by
Emilio F. Aguinaldo on January 23, 1899, the
Philippines has had many constitutions. These were
mostly copied from the constitutions of Cuba, Mexico,
Spain, and US. Most of these were not approved by
the people at large and were short lived. You have
heard perhaps of the Biak na Bato of November 1,
1897 which precede the Malolos Constitution of
January 21, 1899. We even had the Japanese-
Sponsored Constitution of September 4, 1943 during
the Japanese occupation. (Reynaldo S. Naguit,
Discourses of the 1987 Philippines Constitution,
Trinitas Publishing Inc., Manila. 2005., p. 75)
33
During the historic moment of the end of Marcos’
Dictatorship, the Freedom Constitution of 1986
replaced the 1973 constitution too effect as
democracy were being consolidated. These
constitutions were important parts of history as a
nation. Their provisions are worth studying even by
ordinary citizens because they give us pictures of the
political conditions as well as the political
development obtained during the times that they
were written. However, our concerns here are the
major Philippine Constitutions that have made great
impact to our political life. (ibid. p. 76)
Let us take a look at them and see some
distinguishing features and later we shall have some
little explanations on these constitutions that
governed this nation.
 President of the Date of
Constitution Governing Authority Framers
Constituent Body Ratification

Malolos Constitution By the third 92 appointed and Pedro A. Paterno Jan. 21, 1899
decree of the elected delegated
revolutionary government
of Gen. Emilio Aguinaldo
June 23, 1898

1935 Constitution Tydings-McDuffie Law 202 elected Claro M. Recto May 14 ,1935
enacted by US Congress delegates in a
March 24, Constitutional
1934 Convention

1973 Constitution Joint Resolution of 320 elected Diosdado January 1015

Congress Number 2 as delegates in a Macapagal 1973 by citizen
amended by Resolution Constitutional assemblies as
Number 4 Convention provided by P.D
June 17, 86-A
1969
1987 Constitution Proclamation 48 appoint ed Cecilia Munoz February 2, 1987
Number 9 members of a Palma
under the Provision Constitutional

Malolos Constitution Philippine Republic. It was written by Felipe Calderón y

Roca and Felipe Buencamino as an alternative to a pair
of proposals to the Malolos Congress by Apolinario
Mabini and Pedro Paterno. After a lengthy debate in
the latter part of 1898, it was promulgated on 21
January 1899.[1]

The constitution placed limitations on unsupervised

freedom of action by the chief executive which would
have hampered rapid decision making.[2] As it was
created during the fight for Philippine independence
from Spain, however, its Article 99 allowed
Malolos Congress in 1898 unhampered executive freedom of action during
wartime.[3] Unsupervised executive governance
continued throughout the Philippine–American War
which erupted soon after proclamation.
The Political Constitution of
1899 (Spanish: Constitución Política de 1899),
informally known as the Malolos
Constitution, was the constitution of the First

34
Background
Over 300 years of Spanish rule, the country
developed from a small overseas colony governed
from the Viceroyalty of New Spain to a land with
modern elements in the cities. The Spanish-speaking
middle classes of the 19th century were increasingly
exposed to modern European ideas, including
Liberalism, some studying in Spain and elsewhere in
Europe.
During the 1890s, the Katipunan, or KKK, a secret
society dedicated to achieving Philippine
independence from Spain, was formed and led by
Andres Bonifacio. When the KKK was discovered by
Spanish authorities, Bonifacio issued the Cry of
Balintawak which began the Philippine Revolution in
1896. The revolutionary forces took steps to form a
functioning government called the Republic of Biak-
na-Bato. In 1897, the Tejeros Convention was
convened and the Constitution of Biak-na-Bato drafted
and ratified. It was drafted by Isabelo Artacho and
Félix Ferrer and based on the first Constitution of
Cuba. However, it was never fully implemented. After
several battles between the Spanish and Philippine
Revolutionary Army, a truce was signed called the Pact
of Biak-na-Bato in 1897. Emilio Aguinaldo (who had
replaced Bonfiacio as leader) and other revolutionary
leaders accepted a payment from Spain and went into
exile in Hong Kong.
When the Spanish–American
War broke out on April 25, 1898, the United States
Commodore George Dewey aboard the USS Olympia
sailed from Hong Kong to Manila Bay leading the
Asiatic Squadron of the U.S. Navy. On May 1, 1898, the
American force defeated the Spanish in the Battle of
Manila Bay. Later that month, the U.S. Navy
transported Aguinaldo back to the Philippines.
Aguinaldo took control of the newly reformed
Philippine revolutionary forces and quickly surrounded
Manila on land while the American blockaded the city
from the bay. On June 12, Aguinaldo issued the
Philippine Declaration of Independence and followed
that with several decrees forming the First Philippine
Republic. Elections were held from June 23 to
September 10, 1898 for a new national legislature, the
Malolos Congress.
35
Drafting a basic law
After the Malolos Congress was convened on
15 September 1898, a committee was selected to draft
a constitution for the republic.[5] The committee was
composed of Hipólito Magsalin, Basilio Teodoro, José
Albert, Joaquín González, Gregorio Araneta, Pablo
Ocampo, Aguedo Velarde, Higinio Benitez, Tomás del
Rosario, José Alejandrino, Alberto Barretto, José Ma.
de la Viña, José Luna, Antonio Luna, Mariano Abella,
Juan Manday, Felipe Calderón, Arsenio Cruz and Felipe
Buencamino.[6] They were all wealthy and well
educated.
The Document
The Political Constitution of 1899 is written
in Spanish which was the official language
of the Philippines at the time. It is composed of ninety-
three articles divided into fourteen titles, with
transitory provisions in eight further articles, and with
one unnumbered additional article.
Influences
The style of the document is patterned after
the Spanish Constitution of 1812, which many Latin
American charters from the same period similarly
follow. Calderon himself writes in his journal that the
charters of Belgium, Mexico, Brazil, Nicaragua, Costa
Rica and Guatemala, in addition to using the French
Constitution of 1793, were also studied as these
countries shared similar social, political, ethnological
and governance conditions with the Philippine Islands.
Constitutional ideas
The principle of the retroversion of the
sovereignty to the people, which challenged the
legitimacy of the colonial authorities of the Spanish
Empire,[10] was the legal principle underlying the
Spanish American wars of independence and
Philippine Revolution. This principle was a
preprocessor to the concept of popular sovereignty,
currently expressed in most constitutional systems
throughout the world, whereby the people delegate
governmental functions to their civil servants while
retaining the actual sovereignty.
This concept of the precedence of popular
sovereignty over the national sovereignty is
derived from the French political document, the
Declaration of the Rights of Man and Citizen of 1793
(French: Déclaration des droits de l'Homme et du
citoyen de 1793) and forms the philosophical basis for
article 4 of the Malolos Constitution and echoes the
American Declaration of Independence and the
United States Constitution.
Civil liberties in the Spanish tradition
The twenty-seven articles of Title IV detail
the natural rights and popular sovereignty of
Filipinos. The list is extensive, encompassing not
just civil liberties and negative liberties, but also
protections against self-incrimination and the
limitation of criminal procedure. The inclusion of the
rights of the accused in the national charter was done
in direct response to numerous instances of abuse by
police, a number of them specifically mentioned in the
12 June 1898 Philippine Declaration of Independence.
This concept of constitutionally defining what is
essentially administrative action is not unique to the
Malolos constitution. In fact, the right defined in the
Filipino charter is actually a shorter enumeration of
the civil and political rights of the Spanish citizen
enshrined in the liberal Spanish Constitution of 1869
which brought liberalism into the public consciousness
and inspired a generation of national heroes starting
with governorgeneral Carlos María de la Torre and
secular priest José Burgos, and later including Galicano
Apacible y
Castillo, Graciano López y Jaena, Marcelo Hilario del
Pilar y Gatmaitán and José Rizal. Calderón mentions in
his journal that the draft constitution was meant to
enshrine: "all those freedoms that Englishmen enjoyed
in the Assize of Clarendon (end to arbitrary arrest, a
professional and independent judiciary) and in Magna
Carta (due process of law)".
36
According to Title III, Article 5 of the Malolos
constitution: "The State recognizes the freedom and
equality of all beliefs, as well as the separation of
Church and State."
Form of government
According to Title II, Article 4 the Government
of the Republic is to be 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 one person or
cooperation, nor the legislative power vested in one
single individual. The Government of the Republic is a
Responsible Government, a very important aspect of
parliamentarianism where the executive branch is
directly responsible to the legislative branch. This is
further emphasized in Title V, Article 50 and Title VII,
Article 56.
Title V, Article 50 stated that the National
Assembly of Representatives (the unicameral
legislature of the Republic) shall have the right of
censure and each of the members the right of
interpellation. Interpellation is a right granted to
representatives to directly question members of the
executive branch. In other words, there are Question
Periods allotted to each member of the executive
branch. While Title VII, Article 56 stated that executive
power resides in the President of the Republic, who
shall exercise it through his Secretaries convened in a
Council of government that is led by the President of
the council of government. The Constitution also
stated in Title IX, Article 75 that the secretaries of
government shall be held jointly responsible by the
National Assembly for the general policies of
Government, and individually for their personal
actions like in most parliamentary systems.
The parliamentary terminologies used in this
constitution are different to the more usual Anglo-
Saxon titles. Terms like
Parliament, Cabinet, Prime Minister, Minister, and
Member of Parliament (or MP) are replaced with
Assembly, Council of Government, President of the
Council of Government, Secretary, and
Representative, respectively.
Permanent Commission
The Permanent Commission is created to
make decisions when the National Assembly is in
recess. The National Assembly is empowered to elect Legacy
seven of its members to constitute the Permanent
Commission, with the obligation that the Commission
choose a President and a Secretary on its first session.
The Permanent Commission powers were: The First Philippine Republic never gained
1. Declare whether or not there is international recognition and the Malolos
sufficient cause to take legal action against the Constitution was never fully implemented
President of the Republic, the across the Philippines.
Representatives, the Secretaries of
Following Spain's defeat in the Spanish–
Government, the President of the Supreme American War, the United States in the Treaty of Paris
of 1898 acquired the Philippines from Spain, along
Court of Justice, and the Solicitor General in
with several other territories. On February 4, 1899, the
the cases provided for in this Constitution; Philippine–American War started with the Battle of
2. Convene the Assembly in Manila of 1899. On March 23, 1901 Aguinaldo was
captured.[12] On April 19, he issued a Proclamation of
extraordinary session in cases when the Court Formal Surrender to the United States, telling his
of Justice must be followers to lay down their weapons and give up the
fight.] General Miguel Malvar took over the leadership
constituted;
of the Filipino government, or what remained of it.
3. Act on matters that have remained Malvar surrendered, along with his sick wife and
children and some of his
unresolved in order for them to be taken into
officers, on April 13, 1902.
consideration;
Beginning with the Philippine Organic
4. Convene the Assembly in
Act of 1902 the United States Congress passed a
extraordinary sessions when the exigency of
number of socalled organic acts in the American
the case so requires; and constitutional tradition which acted like constitutions
for the colonial Insular Government. Eventually the
5. Substitute the National Assembly in
Tydings–McDuffie Act of 1934 was passed leading to
the exercise of its powers in accordance to the the Constitution of the Philippine Commonwealth and
Constitution, except in the power of creating the subsequent constitutions of the Philippines,
including the current Constitution of the Philippines of
and passing laws. The Permanent Commission 1987.
shall meet whenever it is convened by These were written in the American constitutional
tradition and based upon
whoever presides over it in accordance to this American constitutional principles, often lifting
Constitution. wording directly from the U.S. Constitution and other
American sources.[7] The Malolos

Constitution, rooted in Spanish constitutionalism, has Isagani Giron, a past president of the historical
had limited influence on subsequent Philippine society of Bulacan (Sampaka), described the Malolos
constitutions, rooted in American Constitution as "the best Constitution the country
constitutionalism.[citation needed] ever had".

37
 The original copy of the Malalos 4. Malolos Constitution was never fully

Constitution is located in the historical archives of the implemented across the

Batasang Pambansa Complex, the seat of the House of Philippines.

Representatives of the 5. According to Title II, Article 5 of the

Philippines, though it isn't available for public viewing. Malolos constitution: "The State
recognizes the freedom and equality
Sources: of all beliefs, as well as the
separation of Church and State."
Hector S. De Leon, Textbook o Philippine 6. The style of the document is
Constitution, Rex Bookstore, Manila. patterned after the Spanish
2002. Constitution of 1912, which many
Latin American charters from the
Reynaldo S. Naguit, Discourses of the 1987 same period similarly follow.
Philippines Constitution, Trinitas 7. The Malolos Constitution is
Publishing Inc., Manila. 2005. composed of 93 articles.

(https://en.wikipedia.org/wiki/Constitution_ 8. The First Philippine Republic gained

of_the_Philippines#The_Malolos_ international recognition.
9. The Malolos Constitution did not
LEARNING TASK 7
recognize the separation of Church
True or False
and State.
1. Gen. Emilio Aguinaldo wrote the
10. The form of government under the
Malolos Constitution.
Malolos Constitution was Popular
2. Filipino was the official language of
Representative.
the Malolos Constitution
3. Isagani Giron described the Malolos
Constitution as the best constitution
the country ever had.

____________________________________________

The 1935 Constitution of the Philippines

The 1935 Constitution of the Philippines served
as the fundamental law of the land from 1935 to
1972. It establishes he Commonwealth of
the Philippines and provides that upon
withdrawal of American sovereignty in the country
and the declaration of Philippine independence, said
commonwealth shall be known as the Republic of the
Philippines. The Constitution enumerates the
composition, powers and duties of the three
branches of government (the Executive, Legislative
and Judicial) and

38
creates the General Auditing Office and lays down the
framework in the establishment of the civil service in
the country. The Constitution vests the President with
the veto power on legislative bills and emergency
powers in times of war and other national
emergencies. Also, the Constitution adopts the
Regalian Doctrine or the Principle of State ownership
for all its natural wealth and provides for the proper
utilization of such wealth by its citizens.
NOTES: The 1935 Constitution was amended in 1940
and in 1947. This version incorporates all the
amendments.
The draft of the 1935 Constitution, adopted by
the Philippine Constitutional Convention on 8
February 1935, provides for a unicameral Legislature
and a single six-year term for the President. The draft
was submitted to US President Franklin D. Roosevelt
on 18 March 1935. He, in turn, certified that it
conforms with Public Act No. 127 which was passed by
the U.S. Congress on 23 March 1935 and forwarded
the same to the Governor General of the Philippine
Islands for ratification of the Filipino people. The
constitution was ratified on 14 May 1935.
On 11 April 1940, the [Philippine] Second National
Assembly adopted Resolution No. 73 proposing
amendments to the Constitution. The
amendments provide for the creation of a bicameral
Congress and the establishment of a Commission on
Elections. It also limits the term of office of the
President to four years, but may continue to serve as
such for a maximum of eight years.
On 11 March 1947, a plebiscite was held for the
purpose of ratifying the proposed amendment
granting US Citizens the right to the disposition,
exploitation, development and utilization of Philippine
natural resources (Ordinance Appended to the
Constitution). The amendment passed.
(http://elibrary.supremecourt.gov.ph/ accessed on 3
July 2007)
Philippines (1935–1946) and later used by the Third
Republic (1946– 1972). It was written with an eye to
meeting the approval of the United
States
Government as well, so as to ensure that the U.S.
would live up to its promise to grant the Philippines
independence and not have a premise to hold onto its
possession on the grounds that it was too politically
immature and hence unready for full, real
independence.
The Commonwealth Constitution was ratified
to prepare the country for
its independence. This constitution was
dominantly influenced by the Americans, but possess
the traces of the Malolos Constitution, the
German, Spanish, and Mexican
Constitution, constitutions of several South American
countries, and the unwritten English Constitution.
It originally provided for a unicameral
legislature composed of a president and vice president
elected for a six-year term without re-election. It was
amended in 1940 to provide for a bicameral legislature
composed of a Senate and a House of Representatives.
The President is to be elected to a four-year term,
together with the Vice-President, with one reelection;
the right of suffrage for male citizens of the Philippines
who are twenty-one years of age or over and are able
to read and write were protected; this protection,
later on, extended to the right of suffrage for women
two years after the adoption of the constitution.
The draft of the constitution was approved by the
convention on February 8, 1935 and was ratified by
President Roosevelt in Washington D.C. on March 25,
1935. Elections were held on September 16, 1935 and
Manuel L.
Quezon was elected as the first President of the
Commonwealth of the Philippines.

The Preamble reads:

The 1935 Constitution was written, approved
and adopted in 1934 by the Commonwealth of the

39
 "The Filipino people, imploring the aid of should serve for how many years?
Divine Providence, in order to establish a
5. Upon withdrawal of the
government that shall embody their ideals,
conserve and develop the patrimony of the Commonwealth Government, the
nation, promote the general welfare, and Philippine shall be what?
secure to themselves and their posterity the
6. The Filipino President during the Commonwealth
blessings of independence under a regime of
justice, liberty, and democracy, do ordain and Government.
promulgate this 7. When was the 1935 Constitution ratified?
Constitution."
8. What are the three branches of the government?
The original 1935 Constitution provided for a 9. The form of National Assembly (legislature) during
unicameral National Assembly, and the
the Commonwealth Government.
President was elected to a six-year term
without the possibility re-election. It was 10. The 1935 Constitution was amended on what
amended in 1940 to have a bicameral particular years?
Congress composed of a Senate and House of
Representatives, as well the creation of an
independent electoral commission and to
grant the President a four-year term with a
maximum of two consecutive terms in office.

A Constitutional Convention was held in 1971

to rewrite the 1935 Constitution. The convention
was stained with manifest bribery and corruption.
Possibly the most controversial issue was
removing the presidential term limit so that Sources:
Ferdinand E. Marcos could seek re-election for a
Hector S. De Leon, Textbook o Philippine
third term, which many felt was the true reason
for which the convention was called. In any case, Constitution, Rex Bookstore, Manila. 2002.
the 1935 Constitution was suspended in 1972 with Reynaldo S. Naguit, Discourses of the 1987
Marcos' proclamation of martial law, the rampant
Philippines Constitution, Trinitas Publishing
corruption of the constitutional process providing
him with one of his major premises for doing so. Inc., Manila. 2005.

ASSESSMENT TASK 2 (https://en.wikipedia.org/wiki/Constitution_

of_the_Philippines#The_1935_ )
Identification.

1. A doctrine adopted by the 1935

Constitution concerning the state’s ownership
over the natural wealth.

2. The President of the United of America who

approved the 1935 constitution.

3. 1935 Constitution is also referred as the
constitution of what form of government?
4. The President-elect under the 1935 Constitution

40
The 1973 Constitution
The 1973 Constitution, promulgated after
Marcos' declaration of martial law, was supposed to
introduce a parliamentary-style government. Legislative
power was vested in a unicameral National Assembly
whose members were elected for six-year terms. The
President was ideally elected as the symbolic and purely
ceremonial head of state chosen from amongst the
Members of the National Assembly for a six-year term
and could be reelected to an unlimited number of terms.
Upon election, the President ceased to be a Member of
the National Assembly. During his term, the President
was not allowed to be a member of a political party or
hold any other office.
Executive power was meant to be exercised by
the Prime Minister who was also elected from among
the sitting Assemblymen. The Prime Minister was to be
the head of government and Commander-in-Chief of the
Armed Forces. This constitution was subsequently
amended four times (arguably five, depending on how
one considers
Proclamation No. 3 of 1986, see below).
From October 16–17, 1976, a majority of
barangay voters (also called "Citizens'
Assemblies") approved that martial law should be
continued and ratified the amendments to the
Constitution proposed by President
Marcos.
The 1976 amendments provided:
• for an Interim Batasang
Pambansa (IBP) substituting for the Interim
National Assembly;
• that the President would become Prime
Minister and continue to exercise legislative
powers until such time as martial law was
lifted.
The Sixth Amendment authorized the President
to legislate on his own on an "emergency" basis:
Whenever in the judgment of the President
there exists a grave emergency or a threat or imminence
thereof, or whenever the Interim Batasang Pambansa or
the regular National Assembly fails or is unable to act
adequately on any matter for any reason that in his
judgment requires immediate action, he may, in order to
meet the exigency, issue the necessary decrees, orders
or letters of instructions, which shall form part of the law
of the land.
The 1973 Constitution was further amended in
1980 and 1981. In the 1980 amendment, the retirement
age of the members of the judiciary was extended to 70
years. In the 1981 amendments, the false parliamentary
system was formally modified into a French-style semi-
presidential system and provided:
• that executive power was restored to the
President;
• that direct election of
the
President was restored;
• for an Executive Committee composed of
the Prime Minister and not more than 14
members was created to "assist the
President in the exercise of his powers and
functions and in the performance of his
duties as he may prescribe;" and the Prime
Minister was a mere head of the Cabinet.
• for electoral reforms and provided that a
natural born citizen of the Philippines who
has lost his citizenship may be a
transference of private land for use by him
as his residence.
The last amendments in 1984
abolished the Executive Committee and restored the
position of Vice-President (which did not exist in the
original, unamended 1973 Constitution).
While the 1973 Constitution ideally provided for
a true parliamentary system, in practice, Marcos
Page | 41
 made use of subterfuge and manipulation in order
to keep executive powers for himself, rather than
devolving these to the Assembly and the cabinet
headed by the Prime Minister. The end result was
that the final form of the 1973 Constitution – after
all amendments and subtle manipulations – was
merely the abolition of the Senate and a series of
cosmetic rewording. The old American-derived
terminology was replaced by names more
associated with a parliamentary government: for
example, the House of Representatives became
known as the "Batasang Pambansâ" (National
Assembly), departments became "ministries", and
their cabinet secretaries became known as "cabinet
ministers", with the President's assistant – the
Executive Secretary – now being styled as the
"Prime Minister". Marcos' purported parliamentary
system in practice functioned as an authoritarian
presidential system, with all real power
concentrated in the hands of the President but with
the premise that such was now constitutional.
Sources:
Hector S. De Leon, Textbook o Philippine
Constitution, Rex Bookstore, Manila. 2002.
Reynaldo S. Naguit, Discourses of the 1987
Philippines Constitution, Trinitas Publishing Inc.,
Manila. 2005.
(https://en.wikipedia.org/wiki/Constitution_of_t
he_Philippines#The_1975_
QUESTION AND ANSWER. 8
Essay. (5pts each)
1. Discuss the Parliamentary form of government as
defined by the 1973 Constitution.
2. The 1981 amendment change the system of
government, from Parliamentary to French-type
system; compare the two system.
The 1987 Constitution.
The Constitution of the Philippines (Filipino:
Saligang Batas ng Pilipinas or Konstitusyon ng
Pilipinas, Spanish:
Constitución de la República de Filipinas) is the
constitution or supreme law of the Republic of the
Philippines. Its final draft was completed by the
Constitutional Commission on October 12, 1986 and was
ratified by a nationwide plebiscite on February 2, 1987.
(https://en.wikipedia.org/wiki/Constitution_of_t
he_Philippines)
Background of the 1987 Constitution
Philippine Constitutional Commission of 1986
Ruling by decree during the early months of her
tenure as a president installed via the People Power
Revolution, President Corazon Aquino was granted three
options: restore the 1935 Constitution, retain and make
reforms to the 1973 Constitution, or pass a new
constitution. She decided to draft a new constitution and
issued Proclamation No. 3 on March 25, 1986,
abrogating many of the provisions of the 1973
Constitution adopted during the Marcos regime,
including the unicameral legislature (the Batasang
Pambansa), the office of Prime Minister, and provisions
which gave the President legislative powers. Often called
the "Freedom
Constitution", this constitution was intended as a
transitional constitution to ensure democracy and the
freedom of the people. The Freedom Constitution
provided for an orderly transfer of power while a
Constitutional Commission was drafting a permanent
constitution.
The Constitutional Commission was composed of
forty-eight members appointed by Aquino from varied
backgrounds, including several former members of the
House of Representatives, former justices of the
Supreme Court, a Roman Catholic bishop, and political
activists against the Marcos regime. The Commission
Page | 42
elected Cecilia MuñozPalma, a former Associate Justice
of the Supreme Court, as its president. Several issues
were of particular contention during the Commission's
sessions, including the form of government to adopt, the
abolition of the death penalty, the retention of U.S.
bases in Clark and Subic, and the integration of economic
policies into the constitution. Lino Brocka, a film director
and political activist who was a member of the
Commission, walked out before the constitution's
completion, and two other delegates dissented from the
final draft. The Commission finished the final draft on
October 12, 1986 and presented it to Aquino on October
15. The constitution was ratified by a nationwide
plebiscite on February 8, 1987.
The constitution provided for three
governmental branches, namely the executive,
legislative, and judicial branches. The executive branch is
headed by the president and his appointed cabinet
members. The executive, same with the other two co-
equal branches, has limited power. This is to ensure that
the country will be "safeguarded" if martial law is to be
declared. The president can still declare martial law, but
it expires within 60 days and Congress can either reject
or extend it.
The task of the Supreme Court is to review
whether a declaration of martial law is just. The
legislative power consists of the Senate and the House of
Representatives. There are twenty-four senators and the
House is composed of district representatives. It also
created opportunities for under-represented sectors of
community to select their representative through party-
list system. The judiciary branch comprises the Supreme
Court and the lower courts. The Supreme Court is
granted the power to hear any cases that deals with the
constitutionality of law, about a treaty or decree of the
government. It is also tasked to administrate the
function of the lower courts.
Through the constitution, three independent
Constitutional Commissions, namely the Civil Service
Commission, Commission on Elections, and Commission
on Audit, were created. These Constitutional
Commissions have different functions. The constitution
also paved a way for the establishment of the Office of
the Ombudsman, which has a function of promoting and
ensuring an ethical and lawful conduct of the
government.
Attempts to amend or change the 1987 Constitution
Further information: Constitutional reform in
the Philippines
There are three possible methods by which the
Constitution can be amended: a Constituent
assembly (Con-Ass),
Constitutional Convention (Con-Con), or People's
Initiative. All three methods require ratification by
majority vote in a national referendum. Following the
administration of Corazon Aquino, succeeding
administrations made several attempts to amend or
change the 1987 Constitution.
The first attempt was in 1995. A constitution was
drafted by then-Secretary of National Security Council
Jose Almonte, but was never completed because it was
exposed to the media by different non-government
organizations. They saw through a potential change
regarding the protection of the people's interests in the
constitutional draft.
In 1997, the Pedrosa couple created a group
called PIRMA followed with an attempt to change the
constitution through a People's Initiative by way of
gathering signatures from voters. Many prominent
figures opposed the proposition, including Senator
Miriam Defensor-Santiago, who brought the issue all the
way to the Supreme Court and eventually won the case.
The Supreme Court ruled that the initiative not continue,
stating that a People's Initiative requires an enabling law
for it to push through.
During his presidency, Joseph Ejercito Estrada
created a study commission for a possible charter
change regarding the economic and judiciary provisions
of the constitution. The attempt never attained its
purpose after various entities opposed it due apparently
to the attempt serving the personal interests of the
initiators.
After the Estrada presidency, the administration
of Gloria Macapagal-Arroyo endorsed constitutional
changes via a Constitutional Assembly, with then-House
Speaker Jose de Venecia leading the way. However, due
to political controversies surrounding Arroyo's
administration, including the possibility of term
extension, the proposal was rejected by the Supreme
Court.
Page | 43
 The next attempt was from thenSpeaker of the
House Feliciano Belmonte Jr. during President Benigno campaign called PIRMA purporting for
Aquino III's administration. Belmonte attempted to
introduce amendments to the Constitution focusing on the amendment of the constitution
economic provisions aiming toward liberalization. The through people’s initiative.
effort did not succeed.
Enumerate.
President Rodrigo Roa Duterte oversaw the
possibility of implementing federalism on the country.[7] 1. Give the three possible method that a
Following his ascension as president after the 2016
constitution may be amended.
presidential election, he signed Executive Order No. 10
on December 7, 2016, creating the Consultative 2. give at least three attempts of amending
Committee to Review the 1987 Constitution. the constitution.
The Philippine Constitution may be classified as QUESTION AND ANSWER 9
conventional or enacted, written and rigid or inelastic. Discuss.
(De Leon, 2002. 20) Sources:
Why the Philippine Constitution is classified as;
Hector S. De Leon, Textbook o Philippine CONVENTION, WRITTEN AND RIGID?
Constitution, Rex Bookstore, Manila. 2002.

Reynaldo S. Naguit, Discourses of the 1987

Philippines Constitution, Trinitas Publishing Inc.,
Manila. 2005. 2.8 TAXATION.
https://en.wikipedia.org/wiki/Constitution_of_th
e_Philippines
Overview.

For a state to survive and to give what is due to

LEARNING TASK 7
the people it needs mechanism that would help on how
to have the means of doing the same, as such taxation is
Identify.
the best way to support the government as well as the
1. The President of the Constitutional people as a whole. Tax is the life blood of every state
without which it would be very impossible to the state to
Commission. serve its end.
2. A film director who dissented the

economic provision of the 1987

Tax
Philippine. Tax is a compulsory financial charge or some
3. Served as the Transitional Constitution other type of levy imposed on a taxpayer (an individual
while the permanent constitution was or legal entity) by a governmental organization in order
to fund government spending and various public
being drafted. expenditures. A failure to pay, along with evasion of or
4. The exact date when the 1987 resistance to taxation, is punishable by law. Taxes consist
of direct or indirect taxes and may be paid in money or
Constitution was ratified through a
as its labor equivalent. The first known taxation took
plebiscite. place in Ancient Egypt around 3000–2800 BC.
5. The couple who initiated for a signature

Page | 44
 Most countries have a tax system in place to pay
for public, common, or agreed national needs and
government functions.
Some levy a flat percentage rate of taxation on personal
annual income, but most scale taxes based on annual
income amounts. Most countries charge a tax on an
individual's income as well as on corporate income.
Countries or subunits often also impose wealth taxes,
inheritance taxes, estate taxes, gift taxes, property taxes,
sales taxes, payroll taxes or tariffs.
In economic terms, taxation transfers wealth
from households or businesses to the government. This
has effects which can both increase and reduce
economic growth and economic welfare. Consequently,
taxation is a highly debated topic.
Types of Taxes.
The Organization for Economic Cooperation and
Development (OECD) publishes an analysis of the tax
systems of member countries. As part of such analysis,
OECD has developed a definition and system of
classification of internal taxes, generally followed below.
In addition, many countries impose taxes (tariffs) on the
import of goods.
Income Income tax
Many jurisdictions tax the income of individuals
and of business entities, including corporations.
Generally, the authorities impose tax on net profits from
a business, on net gains, and on other income.
Computation of income subject to tax may be
determined under accounting principles used in the
jurisdiction, which tax-law principles in the jurisdiction
may modify or replace. The incidence of taxation varies
by system, and some systems may be viewed as
progressive or regressive. Rates of tax may vary or be
constant (flat) by income level. Many systems allow
individuals certain personal allowances and other non-
business reductions to taxable income, although
business deductions tend to be favored over personal
deductions.
Tax-collection agencies often collect personal income tax
on a pay-as-you-earn basis, with corrections made after
the end of the tax year. These corrections take one of
two forms:
• payments to the government, from
taxpayers who have not paid enough during
the tax year
• tax refunds from the government to those
who have overpaid
Income-tax systems often make
deductions available that reduce the total taxliability by
reducing total taxable income. They may allow losses
from one type of income to count against another - for
example, a loss on the stock market may be deducted
against taxes paid on wages. Other tax systems may
isolate the loss, such that business losses can only be
deducted against business income tax by carrying
forward the loss to later tax years.
Negative income tax
In economics, a negative income tax
(abbreviated NIT) is a progressive income tax system
where people earning below a certain amount receive
supplemental payment from the government instead of
paying taxes to the government.
Capital gains
Most jurisdictions imposing an income tax treat
capital gains as part of income subject to tax. Capital
gain is generally a gain on sale of capital assets—that is,
those assets not held for sale in the ordinary course of
business. Capital assets include personal assets in many
jurisdictions. Some jurisdictions provide preferential
rates of tax or only partial taxation for capital gains.
Some jurisdictions impose different rates or levels of
capital-gains taxation based on the length of time the
asset was held. Because tax rates are often much lower
for capital gains than for ordinary income, there is
widespread controversy and dispute about the proper
definition of capital.
Corporate
Corporate tax refers to income tax, capital tax,
net-worth tax or other taxes imposed on corporations.
Rates of tax and the taxable base for corporations may
Page | 45
differ from those for individuals or for other taxable
persons.
Social-security contributions
General government revenue, in % of
GDP, from social contributions. For this data, the
variance of GDP per capita with purchasing power parity
(PPP) is explained in 20% by social contributions
revenue.
Many countries provide publicly
funded retirement or health-care systems.[8]
connection with these systems, the country typically
requires employers and/or employees to make
compulsory payments. These payments
often computed by reference to wages or earnings from
self-employment. Tax rates are generally fixed, but a
different rate may be imposed on employers than on
employees. Some systems provide an upper limit on
earnings subject to the tax. A few systems provide that
the tax is payable only on wages above a particular
amount. Such upper or lower limits may apply for
retirement but not for health-care components of the
tax. Some have argued that such taxes on wages are a
form of "forced savings" and not really a tax, while
others point to redistribution through such systems
between generations (from newer cohorts to older
cohorts) and across income levels (from higher income-
levels to lower income-levels) which suggests that such
programs are really tax and spending programs.
Payroll or workforce
Unemployment and similar taxes are often
imposed on employers based on total payroll. These
taxes may be imposed in both the country and sub-
country levels.
Property
Recurrent property taxes may be imposed on
immovable property (real property) and on some classes
of movable property. In addition, recurrent taxes may be
imposed on the net wealth of individuals or
corporations. Many jurisdictions impose estate tax, gift
tax or other inheritance taxes on property at death or at
the time of gift transfer. Some jurisdictions impose taxes
on financial or capital transactions.
In
Property taxes
A property tax (or millage tax) is an ad valorem
tax levy on the value of property that the owner of the
property is required to pay to a government in which the
are
property is situated. Multiple jurisdictions may tax the
same property. There are three general varieties of
property: land, improvements to land (immovable man-
made things, e.g. buildings) and personal property
(movable things). Real estate or realty is the
combination of land and improvements to land.
Property taxes are usually charged on a
recurrent basis (e.g., yearly). A common type of property
tax is an annual charge on the ownership of real estate,
where the tax base is the estimated value of the
property. For a period of over 150 years from 1695 the
government of England levied a window tax, with the
result that one can still see listed buildings with windows
bricked up in order to save their owners money. A
similar tax on hearths existed in France and elsewhere,
with similar results. The two most common types of
event-driven property taxes are stamp duty, charged
upon change of ownership, and inheritance tax, which
many countries impose on the estates of the deceased.
In contrast with a tax on real estate (land and
buildings), a land-value tax (or LVT) is levied only on the
unimproved value of the land ("land" in this instance
may mean either the economic term, i.e., all natural
resources, or the natural resources associated with
specific areas of the Earth's surface: "lots" or "land
parcels"). Proponents of land-value tax argue that it is
economically justified, as it will not deter production,
Page | 46
distort market mechanisms or otherwise create
deadweight losses the way other taxes do.
When real estate is held by a higher government
unit or some other entity not subject to taxation by the
local government, the taxing authority may receive a
payment in lieu of taxes to compensate it for some or all
of the foregone tax revenues.
In many jurisdictions (including many American
states), there is a general tax levied periodically on
residents who own personal property (personalty) within
the jurisdiction. Vehicle and boat registration fees are
subsets of this kind of tax. The tax is often designed with
blanket coverage and large exceptions for things like
food and clothing. Household goods are often exempt
when kept or used within the household.[15] Any
otherwise non-exempt object can lose its exemption if
regularly kept outside the household. Thus, tax
collectors often monitor newspaper articles for stories
about wealthy people who have lent art to museums for
public display, because the artworks have then become
subject to personal property tax. If an artwork had to be
sent to another state for some touch-ups, it may have
become subject to personal property tax in that state as
well.
Inheritance
Inheritance tax, estate tax, and death tax or duty
are the names given to various taxes which arise on the
death of an individual. In United States tax law, there is a
distinction between an estate tax and an inheritance tax:
the former taxes the personal representatives of the
deceased, while the latter taxes the beneficiaries of the
estate. However, this distinction does not apply in other
jurisdictions; for example, if using this terminology UK
inheritance tax would be an estate tax.
Transfer
Historically, in many countries, a contract needs
to have a stamp affixed to make it valid. The charge for
the stamp is either a fixed amount or a percentage of the
value of the transaction. In most countries, the stamp
has been abolished but stamp duty remains. Stamp duty
is levied in the UK on the purchase of shares and
securities, the issue of bearer instruments, and certain
partnership transactions. Its modern derivatives, stamp
duty reserve tax and stamp duty land tax, are
respectively charged on transactions involving securities
and land. Stamp duty has the effect of discouraging
speculative purchases of assets by decreasing liquidity.
In the United States, transfer tax is often charged by the
state or local government and (in the case of real
property transfers) can be tied to the recording of the
deed or other transfer documents.
Wealth (net worth)
Some countries' governments will require
declaration of the tax payers' balance sheet (assets and
liabilities), and from that exact a tax on net worth (assets
minus liabilities), as a percentage of the net worth, or a
percentage of the net worth exceeding a certain level.
The tax may be levied on
"natural" or "legal persons."
Goods and services Value added
A value added tax (VAT), also known as Goods
and Services Tax (G.S.T), Single Business Tax, or Turnover
Tax in some countries, applies the equivalent of a sales
tax to every operation that creates value. To give an
example, sheet steel is imported by a machine
manufacturer. That manufacturer will pay the VAT on
the purchase price, remitting that amount to the
government. The manufacturer will then transform the
steel into a machine, selling the machine for a higher
price to a wholesale distributor. The manufacturer will
collect the VAT on the higher price, but will remit to the
government only the excess related to the "value added"
(the price over the cost of the sheet steel). The
wholesale distributor will then continue the process,
charging the retail distributor the VAT on the entire price
to the retailer, but remitting only the amount related to
the distribution mark-up to the government. The last
VAT amount is paid by the eventual retail customer who
cannot recover any of the previously paid VAT. For a VAT
and sales tax of identical rates, the total tax paid is the
same, but it is paid at differing points in the process.
VAT is usually administrated by requiring the
company to complete a VAT return, giving details of VAT
it has been charged (referred to as input tax) and VAT it
has charged to others (referred to as output tax). The
difference between output tax and input tax is payable
to the Local Tax Authority.
Page | 47
 Many tax authorities have introduced
automated VAT which has increased
accountability and auditability, by utilizing
computer-systems, thereby also enabling
anti-cybercrime offices as well.
Sales
Sales taxes are levied when a commodity is sold
to its final consumer. Retail organizations contend
that such taxes discourage retail sales.
question of whether they are generally progressive or
regressive is a subject of much current debate. People
with higher incomes spend a lower proportion of them,
so a flat-rate sales tax will tend to be regressive. It is
therefore common to exempt food, utilities and other
necessities from sales taxes, since poor people spend a
higher proportion of their incomes on
commodities, so such exemptions make the tax more
progressive. This is the classic "You pay for what you
spend" tax, as only those who spend money on non-
exempt (i.e. luxury) items pay the tax.
Excises
An excise duty is an indirect tax imposed upon
goods during the process of their manufacture,
production or distribution, and is usually proportionate
to their quantity or value. Excise duties were first
introduced into England in the year 1643, as part of a
scheme of revenue and taxation devised by
parliamentarian John Pym and approved by the Long
Parliament. These duties consisted of charges on beer,
ale, cider, cherry wine and tobacco, to which list were
afterwards added paper, soap, candles, malt, hops, and
sweets. The basic principle of excise duties was that they
were taxes on the production, manufacture or
distribution of articles which could not be taxed through
the customs house, and revenue derived from that
source is called excise revenue proper. The fundamental
conception of the term is that of a tax on articles
produced or manufactured in a country. In the taxation
of such articles of luxury as spirits, beer, tobacco, and
cigars, it has been the practice to place a certain duty on
the importation of these articles (a customs duty).
Excises (or exemptions from them) are also used
to modify consumption patterns of a certain area (social
engineering). For example, a high excise is used to
discourage alcohol consumption, relative to other goods.
This may be combined with hypothecation if the
proceeds are then used to pay for the costs of treating
illness caused by alcohol abuse. Similar taxes may exist
on tobacco, pornography, etc., and they may be
The collectively referred to as "sin taxes". A carbon tax is a
tax on the consumption of carbon-based non-renewable
fuels, such as petrol, diesel-fuel, jet fuels, and natural
gas. The object is to reduce the release of carbon into
the atmosphere. In the United
Kingdom, vehicle excise duty is an annual tax on vehicle
ownership.
Tariff
these
An import or export tariff (also called customs
duty or impost) is a charge for the movement of goods
through a political border. Tariffs discourage trade, and
they may be used by governments to protect domestic
industries. A proportion of tariff revenues is often
hypothecated to pay government to maintain navy or
border police. The classic ways of cheating a tariff are
smuggling or declaring a false value of goods. Tax, tariff
and trade rules in modern times are usually set together
because of their common impact on industrial policy,
investment policy, and agricultural policy. A trade bloc is
a group of allied countries agreeing to minimize or
eliminate tariffs against trade with each other, and
possibly to impose protective tariffs on imports from
outside the bloc. A customs union has a common
external tariff, and the participating countries share the
revenues from tariffs on goods entering the customs
union.
In some societies, tariffs also could be imposed
by local authorities on the movement of goods between
regions (or via specific internal gateways). A notable
example is the likin, which became an important
revenue source for local governments in the late Qing
China.
Page | 48
 Financial transaction
taxes including currency
Other License fees
Occupational taxes or license fees may be transaction taxes
imposed on businesses or individuals engaged in
certain businesses. Many jurisdictions impose a tax
Descriptive labels Ad valorem and per unit
on vehicles. An ad valorem tax is one where the tax base is
the value of a good, service, or property. Sales taxes,
Poll tariffs, property taxes, inheritance taxes, and value
A poll tax, also called a per capita tax, or added taxes are different types of ad valorem tax. An ad
capitation tax, is a tax that levies a set amount per valorem tax is typically imposed at the time of a
individual. It is an example of the concept of fixed tax. transaction (sales tax or value added tax (VAT)) but it
One of the earliest taxes mentioned in the Bible of a may be imposed on an annual basis (property tax) or in
half-shekel per annum from each adult Jew (Ex. 30:11– connection with another significant event (inheritance
16) was a form of poll tax. Poll taxes are administratively tax or tariffs).
cheap because they are easy to compute and collect and
difficult to cheat. Economists have considered poll taxes In contrast to ad valorem taxation is a per unit
economically efficient because people are presumed to tax, where the tax base is the quantity of something,
be in fixed supply and poll taxes therefore do not lead to regardless of its price.
economic distortions. However, poll taxes are very An excise tax is an example.
unpopular because poorer people pay a higher
proportion of their income than richer people. In
addition, the supply of people is in fact not fixed over Consumption
time: on average, couples will choose to have fewer Consumption tax refers to any tax on non-
children if a poll tax is imposed.[20][failed investment spending, and can be
verification]
The introduction of a poll tax in medieval England was implemented by means of a sales tax, consumer value
the primary cause of the 1381 Peasants' Revolt. Scotland added tax, or by modifying an income tax to allow for
was the first to be used to test the new poll tax in 1989 unlimited deductions for investment or savings.
with England and Wales in 1990. The change from a
progressive local taxation based on property values to a
Environmental
single-rate form of taxation regardless of ability to pay
This includes natural resources
(the Community Charge, but more popularly referred to
consumption tax, greenhouse gas tax (Carbon tax),
as the Poll Tax), led to widespread refusal to pay and to
"sulfuric tax", and others. The stated purpose is to
incidents of civil unrest, known colloquially as the 'Poll
reduce the environmental impact by repricing.
Tax Riots'.
Economists describe environmental impacts
as negative externalities. As early as 1920, Arthur
Other Pigou suggested a tax to deal with externalities (see also
Some types of taxes have been proposed but not the section on Increased economic welfare below). The
actually adopted in any major jurisdiction. These include: proper implementation of environmental taxes has been
the subject of a long lasting debate.

Bank tax

Page | 49
Proportional, progressive, regressive, and lump-sum
An important feature of tax systems is the
percentage of the tax burden as it relates to income or
consumption. The terms progressive, regressive, and
proportional are used to describe the way the rate
progresses from low to high, from high to low, or
proportionally. The terms describe a distribution effect,
which can be applied to any type of tax system (income
or consumption) that meets the definition.
• A progressive tax is a tax imposed so that the
effective tax rate increases as
the amount to which the rate is applied
increases.
• The opposite of a progressive tax is a regressive
tax, where the effective tax rate decreases as
the amount to which the rate is applied
increases. This effect is commonly produced
where means testing is used to withdraw tax
allowances or state benefits.
• In between is a proportional tax, where the
effective tax rate is fixed, while the amount to
which the rate is applied increases.
• A lump-sum tax is a tax that is a fixed amount,
no matter the change in circumstance of the
taxed entity. This in actuality is a regressive tax
as those with lower income must use higher
percentage of their income than those with
higher income and therefore the effect of the
tax reduces as a function of income.
The terms can also be used to apply meaning to
the taxation of select consumption, such as a tax on
luxury goods and the exemption of basic necessities may
be described as having progressive effects as it increases
a tax burden on high end consumption and decreases a
tax burden on low end consumption.
Direct and indirect
Taxes are sometimes referred to as "direct
taxes" or "indirect taxes". The meaning of these terms
can vary in different contexts, which can sometimes lead
to confusion. An economic definition, by Atkinson, states
that "...direct taxes may be adjusted to the individual
characteristics of the taxpayer, whereas indirect taxes
are levied on transactions irrespective of the
circumstances of buyer or seller." According to this
definition, for example, income tax is "direct", and sales
tax is "indirect".
Fees and effective
Governments may charge user fees, tolls, or other
types of assessments in exchange of particular goods,
services, or use of property. These are generally not
considered taxes, as long as they are levied as payment
for a direct benefit to the individual paying. Such fees
include:
• Tolls: a fee charged to travel via a road, bridge,
tunnel, canal, waterway or other transportation
facilities. Historically tolls have been used to pay
for public bridge, road and tunnel projects. They
have also been used in privately constructed
transport links. The toll is likely to be a fixed
charge, possibly graduated for vehicle type, or
for distance on long routes.
• User fees, such as those charged for use of parks
or other government owned facilities.
• Ruling fees charged by governmental agencies to
make determinations in particular situations.
Some scholars refer to certain economic effects as taxes,
though they are not levies imposed by governments.
These include:
• Inflation tax: the economic disadvantage
suffered by holders
Page | 50
 of cash and cash equivalents in one
denomination of currency due to the effects of
expansionary monetary
policy
• Financial repression: Government policies such
as interest-rate caps on government debt,
financial regulations such as reserve
requirements and capital controls, and barriers
to entry in markets where the government owns
or controls businesses.
History
Egyptian peasants seized for non-payment of taxes.
(Pyramid Age)
The first known system of taxation was in
Ancient Egypt around 3000–2800 BC in the First Dynasty
of Egypt of the Old Kingdom of Egypt.[29] The earliest and
most widespread form of taxation was the corvée and
tithe. The corvée was forced labour provided to the state
by peasants too poor to pay other forms of taxation
(labour in ancient Egyptian is a synonym for taxes).
Records from the time document that the Pharaoh
would conduct a biennial tour of the kingdom, collecting
tithes from the people. Other records are granary
receipts on limestone flakes and papyrus Early taxation
is also described in the Bible. In Genesis (chapter 47,
verse 24 – the New International Version), it states "But
when the crop comes in, give a fifth of it to Pharaoh. The
other four-fifths you may keep as seed for the fields and
as food for yourselves and your households and your
children". Joseph was telling the people of Egypt how to
divide their crop, providing a portion to the Pharaoh. A
share (20%) of the crop was the tax (in this case, a
special rather than an ordinary tax, as it was gathered
against an expected famine) The stock made by was
returned and equally shared with the people of Egypt
and traded with the surrounding nations thus saving and
elevating Egypt.[32] Samgharitr is the name mentioned
for the Tax collector in the Vedic texts.[33] In Hattusa, the
capital of the Hittite Empire, grains were collected as a
tax from the surrounding lands, and stored in silos as a
display of the king's wealth.[34]
In the Persian Empire, a regulated and
sustainable tax system was introduced by
Darius I the Great in 500
BC; the Persian system of taxation was tailored to each
Satrapy (the area ruled by a Satrap or provincial
governor). At differing times, there were between 20
and 30 Satrapies in the Empire and each was assessed
according to its supposed productivity. It was the
responsibility of the Satrap to collect the due amount
and to send it to the treasury, after deducting his
expenses (the expenses and the power of deciding
precisely how and from whom to raise the money in the
province, offer maximum opportunity for rich pickings).
The quantities demanded from the various provinces
gave a vivid picture of their economic potential. For
instance, Babylon was assessed for the highest amount
and for a startling mixture of commodities; 1,000 silver
talents and four months supply of food for the army.
India, a province fabled for its gold, was to supply gold
dust equal in value to the very large amount of 4,680
silver talents. Egypt was known for the wealth of its
crops; it was to be the granary of the Persian Empire
(and, later, of the Roman Empire) and was required to
provide 120,000 measures of grain in addition to 700
talents of silver.[36] This tax was exclusively levied on
Satrapies based on their lands, productive capacity and
tribute levels.[37]
The Rosetta Stone, a tax concession issued by
Ptolemy V in 196 BC and written in three languages "led
to the most famous decipherment in history—the
cracking of hieroglyphics".
Islamic rulers imposed Zakat (a tax on Muslims)
and Jizya (a poll tax on conquered non-Muslims). In India
this practice began in the 11th century.
Forms
In monetary economies prior to fiat banking,
a critical form of taxation was
seigniorage, the tax on the creation of money.
Other obsolete forms of taxation include:
Page | 51
 • Scutage, which is paid in lieu of military service; What are the basis of Taxation?
strictly speaking, it is a commutation of a non-tax
The basis of taxation is two-fold:
obligation rather than a tax as such but
a. Necessity. Because the government cannot exist
functioning as a tax in practice.
and function without the means to pay the
• Tallage, a tax on feudal dependents.
expenditures
• Tithe, a tax-like payment (one tenth of one's
earnings or agricultural produce), paid to the b. reciprocal Duties. The protection given by the
Church (and thus too specific to be a tax in strict state and the support of the inhabitants.
technical terms). This should not be confused with
the modern practice of the same name which is
What are the two aspects of taxation?
normally voluntary.

• (Feudal) aids, a type of tax or due that was paid by The two aspects are:

a vassal to his lord during feudal times. a. Levy. Refers to the legislative act of imposing
• Danegeld, a medieval land tax originally raised to the tax and is exercised by the Congress.
pay off raiding Danes and later used to fund
b. collection. Refers to the administrative act of
military expenditures.
collecting the tax and is exercise by the executive
• Carucage, a tax which replaced the danegeld in branch of the government, particularly by the
England. following:
• Tax farming, the principle of assigning the
1. Bureau of Internal Revenue (BIR) – National
responsibility for tax revenue collection to private
taxes;
citizens or groups.
2. Bureau of Customs (BoC) - Custom duties; and
• Socage, a feudal tax system based on land rent.

• Burgage, a feudal tax system based on land rent. 3. Local Government Units (LGU: Barangay,
Municipal, City and Provincial) – Local taxes and real
property taxes.
What is Taxation?

Is the inherent power by which the sovereign state

imposes financial burden upon person or property as a
means of rising revenues in order to defray the
necessary expenses of the government. (Contian, 2010.
P. 1)
What is the primary purpose of Taxation?
The Constitutional Limitations on the Power of
Taxation.
1. No person shall be deprived of life, liberty or
property without due process of law. nor shall

The primary purpose of taxation is to raise revenue in any person be denied the equal protection of
order to defray the expenses of the government.

Page | 52
 the laws. (Art. III. Sec1, 1987 Philippine
Constitution)
2. No person shall be imprisoned for nonpayment
of debt or poll tax. (Art. III.
Sec20, 1987 Philippine Constitution)
3. No law impairing the obligation of contracts
shall be passed. (Art. III. Sec10, 1987 Philippine
Constitution)
4. The rule of taxation shall be uniform and
equitable. (Art. VI. Sec.28(1), 1987 Philippine
Constitution)
5. Charitable institutions, churches and
personages or convents appurtenant thereto,
mosque, non-profit cemeteries, and all lands,
buildings, and improvements, actually, directly
and exclusively used for religious, charitable or
educational purpose shall exempt from
taxation. (Art. VI. Sec. 28 (3), 1987 Philippine
Constitution)
6. All revenues and assets of non-stock, non-profit
of educational institutions used actually,
directly and exclusively for educational purpose
shall be exempt from taxes and duties
7. No law granting any tax exemption shall be
passed without the concurrence of a majority
of all the members of the Congress. (Art. VI. Sec
28 (4), 1987 Philippine
Constitution)
What is Due Process Clause?
Means that the tax payer shall not be deprived of life,
liberty or property without due process of law. notice
shall be given to the taxpayer in case for failure to pay
taxes.
What is Equal Protection Clause?
All taxpayers shall be treated alike under like
circumstances and conditions both in the privileges
conferred and liabilities imposed.
What is Uniformity Clause?
All taxable articles or kinds of property of the same class
shall be taxed at the same rate.
What is Direct Double Taxation?
Direct double taxation when the same public authority
imposes two or more taxes on the same property for the
same purpose during the same taxable period.
What are the Three Principles of Sound Tax System?
1.Fiscal Adequacy. Means that the sources of
revenues shall be sufficient to meet the expanding
expenditures of the government.
2. Theoretical Justice. Means that the tax burden
shall be proportionate to the taxpayer’s ability to tax.
3. Administrative Feasibility. Means that the tax
must be plain and clear to the taxpayer and should
capable of efficient enforcement by government
officials.
What is Tax Exemption?
Is the privileged of not being imposed a financial burden
to which others may be subject. It is strictly construed
against the taxpayer and liberally construed in favor of
the government.
What is Tax avoidance?
Is the is the of the taxpayer of legally permissible
methods to reduce his tax liabilities.
What is Tax Evasion?
Page | 53
ASSESSMENT TASK 3
Source:
Define the following.
San Beda. Memory Aid 2017, San Beda Bar Operations,
1. Taxation
Manila. 2017
2. Due Process Clause
3. Double taxation
4. Tax evasion
OUESTION AND ANSWER 10
5. Tax avoidance
6. Tax exemption Discuss. (5pts each)
7. Equal protection clause
1. Cardo Dalisay a resident of Laoang built his house in
8. Uniformity Clause the Municipality of Palapag where he is assigned as
9. Tax Police office. He wants to settle his tax liabilities of his
house and the land where it is built. Where should he
10. Levy
settle the said tax liabilities? At Laoang where he a
resident or at Palapag?
Is the use of the taxpayer of the illegal means to avoid
2. Because of her extraordinary performance as public,
or minimize payment of the tax.
and being the president of the Philippines, President
Dugong granted a tax exemption to Mocha. Was the act
of President Dugong valid? Yes or No. Give your basis.
The situs (where tax should be imposed) of Taxation. The BIR-Laoang assessed Colegio de Santa Teresita for
tax liabilities on income for fiscal year 2019 – 2020.
1. On Persons.
a. Was the act of the BIR valid?
a. Personal Tax. e.g., Community Tax – residence of
the person. b. Is the school liable for the said tax? give your basis.

b. income.

b.1. citizenship of the taxpayer (recipient)
b.2. residence of the taxpayer (recipient)
b.3. place where the income is derived.
2. On Property.
a. Real Property. – location of the property
b. Tangible personal property – location of the property
c. Intangible personal property - domicile or residence of
the owner.
3. On Transaction. Place where the act is performed
The Tax Reform for Acceleration and Inclusion (TRAIN)
Act
Officially cited as Republic Act No. 10963, is the
initial package of the Comprehensive Tax Reform
Program (CTRP) signed into law by President Rodrigo
Duterte on December 19, 2017. The TRAIN Act is the first
of four packages of tax reforms to the National Internal
Revenue Code of 1997, or the Tax Code, as amended.
This package introduced changes in personal income tax
(PIT), estate tax, donor's tax, value added tax (VAT),
documentary stamp tax (DST) and the excise tax of
tobacco products, petroleum products, mineral
products, automobiles, sweetened beverages, and
cosmetic procedures.
Page | 54
 The prominent features of the tax reform are
lower personal income tax and higher consumption tax.
Individual taxpayers with taxable income not exceeding
₱250,000 annually are exempted from income tax. The
exemption for minimum wage earners is retained in the
revised tax system. Tax rates for individual taxpayers still
follow the progressive tax system with the maximum
rate of 35%, and minimum rates of 20% (taxable years
2018 to 2022) and 15% (2023 onwards). On the other
hand, consumption taxes, in the form of higher excise
tax on tobacco products, petroleum products,
automobiles, tobacco, and additional excise tax on
sweetened beverages and non-essential, invasive
cosmetic procedures were introduced. It also expanded
the VAT base by repealing exemption provisions in
numerous special laws.
The TRAIN Act is aimed to generate revenue to
achieve the 2022 and 2040 vision of the Duterte
administration, namely, to eradicate extreme poverty, to
create inclusive institutions that will offer equal
opportunities to all, and to achieve higher income
country status. It is also aimed at making the tax system
simpler, fairer and more efficient Regardless,
contentions about the passing of this law has been
present since the beginning and the subsequent
reception by the people since its ratification has been
controversial. In the first quarter of 2018, both positive
and negative outcomes have been observed. The
economy saw an increase in tax revenues, government
expenditure and an incremental growth in GDP. On the
other hand, unprecedented inflation rates that exceeded
projected calculations, has been the cause for much
uproar and objections. There have been petitions to
suspend and amend the law, so as to safeguard
particular sectors from soaring prices.
Vision and goals of TRAIN
The TRAIN Act aims to address the reputed
weaknesses of the Tax Code, specifically through the
following objectives:
• First, it intends to simplify the previous system to
make it more straightforward and intuitive.
• Second, it intends to create a more "just" taxation
scheme, wherein taxation is staggered and
distributed on the basis of financial capability and
the underprivileged are able to reap more
advantages.
• Third, it intends to improve the efficiency by which
tax is collected, particularly tackling issues of
compliance.
• Fourth, it increases the tax burden felt by the
general population thus increasing the overall
inflation rate.
The changes instituted by the tax reform is
expected to be able to increase revenue to finance the
infrastructure, healthcare and education programs of the
Duterte administration. The notion that the poor will be
taxed less than the wealthy population is actually a
propaganda widely spread by the government, the
additional taxes imposed by the government will just be
passed down through the lower and middle income class
thus increasing the inflation.
In the long term, TRAIN Act is just the first from
a series of tax reforms, as part of the CTSP, which will be
one of the principal means by which the 2020 and 2040
vision of the incumbent administration is to be achieved.
The vision in 2020 is that poverty will be reduced from
21.6% to 14%, while 2040 sees the Philippines as having
"eradicated extreme poverty", established "inclusive
economic and political institutions where everyone has
equal opportunities" and achieved "high-income country
status". This can be achieved if economic growth can be
sustained by at least 7% each year and if the source of
growth can be shifted to investment from consumption.
This means prioritizing investments on people through
"health, education, life-long training, social protection,
infrastructure, and research and development" and
investments on infrastructure to boost productivity
Legislative history
House of Representatives
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 House Bill No. 4774 is credited as the original
measure that led to the TRAIN Act. It was endorsed by
the Department of Finance (DOF) to the Philippine
House of Representatives on September 26, 2016 as the
first package of a wider CTRP. It was filed before the
legislature on January 17, 2017 by Congressman Dakila
Cua of Quirino. Cua is also the chairperson of the Ways
and Means Committee of the Congress which deals on
taxation.
After thirteen hearings which was done within
the span of four months, the House Bill No. 7890 was
consolidated with 54 other tax-related bills to come up
with a House Bill 5636, a substitute bill which had
"moderate" changes from House Bill 4774.
The substitute measure was approved on May
8.
The DOF requested President Rodrigo Duterte to
declare the bill as "urgent" on May 29, 2017. Bills passed
on the second reading by the Congress but are not
certified "urgent" by the president could only be voted
upon after copies of the given measure is provided to
House of Representatives members three days before
the day of the third and final reading. On May 31, 2017
just before the 17th Congress adjourn its first regular
session, the bill passed the final reading with 246 voting
for and 9 against the bill. Only one made an abstention.
Most of those who opposed were from the Makabayan
bloc.
Senate
Pimentel, Grace Poe, Ralph Recto, Tito Sotto, Cynthia
Villar and Migs Zubiri. The negative votes were cast by
Senators Ping Lacson, Risa Hontiveros, Bam Aquino and
Antonio
Trillanes IV
Duterte's certification of the TRAIN as "urgent"
allowed the bill to get passed the second reading on
November 28, 2017. Within the same day, the Senate bill
passed the third and final reading with 17 senators
voting for the bill. Only Risa Hontiveros voted against
the bill.
Bicameral Conference Committee
The Bicameral Conference Committee
consolidated the bills passed by the House of
Representatives and the Senate. The committee then
approved a bill which favored the Senate version on
December 11, 2017 and prepared a report after for
ratification of both chambers of the Congress and signing
of the President.
the House of Representatives and the Senate ratified the
version of the bill prepared by the
Bicameral Conference Committee on
December 13, 2017.
Signing into law and partial veto
President Duterte exercised his veto power to
void 5 provisions of the law. The provisions vetoed were
the following:

A version of the bill was filed in the Senate in 1. Reduced income tax rate of employees of
March 2017 by Senate Regional Headquarters (RHQs), Regional
President Aquilino Pimentel III. By May 2017 six public
Operating Headquarters (ROHQs), Offshore
hearings were conducted by the senate. The Senate had
to wait for the House of Representatives version to get Banking Units (OBUs), and Petroleum
pass before it could start plenary discussions like other
Service Contractors and
bills on budget or tax and appropriations. The Senate
voted 17–1 to approve the Tax Reform Acceleration and Subcontractors;
Inclusion (TRAIN) bill, with Sen. Risa Hontiveros being 2. Zero-rating of sales of goods and services to
the lone dissenter on November 28, 2017. On the
succeeding voting for the TRAIN, the positive votes were separate customs territory and tourism
cast by Senators Sonny Angara, Nancy Binay, Frank enterprise zones;
Drilon, JV Ejercito, Chiz Escudero, Win Gatchalian, Dick
Gordon, Gringo Honasan, Loren Legarda, Joel Villanueva,
Koko

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 3. Exemption from percentage tax of gross
sales/receipts not exceeding five hundred
thousand pesos
(P500,000.00);
4. Exemption of various petroleum products from
excise tax when used as input, feedstock, or as
raw material in the manufacturing
petrochemical products, or in the refining of
petroleum products, or as replacement fuel for
natural gas fired combined cycle power plants;
and
5. Earmarking of incremental tobacco taxes.
6. Summary of amendments
These were the revisions made to the Tax
Code
Amended 5, 6, 24, 25, 27, 31, 32, 33, 34, 51,
Sections 52, 56, 57, 58, 74, 79, 84, 86, 90,
91, 97, 99, 100, 101, 106,
107, 108, 109, 110, 112, 114,
116, 127, 128, 129, 145, 148,
149, 151, 155, 171, 174, 175,
177, 178, 179, 180, 181, 182,
183, 186, 188, 189, 190, 191,
192, 193, 194, 195, 196, 197,
232, 236, 237, 249, 254, 264,
269, and 288
Created 51-A, 148-A, 150-A, 150-B, 237-
Sections A, 264-A, 264-B, and 265-A
Repealed
35, 62, and 89
Sections
Complementary measures
There are four (4) complementary measures
of undertaken to ensure the income from the TRAIN Law
will be properly allocated for the development of the
Philippines as a nation. These are the Tax
Administration, Ear Making, Infrastructure Projects, and
Social Programs.
Tax Administration
Steps to modernize and refine the tax
administration processes are undertaken to support the
changes in tax policy so as to improve security against
tax crimes and to ensure taxpayer compliance. On top of
improving electronic systems (e.g. eBIR forms, Electronic
Filing and Payment System, mobile payments) the
following reforms are implemented:
• Mandatory fuel marking
• Provision for use of electronic receipts
• Connection of cash registers and point of sale
machines to BIR servers for real time reporting of
sales and purchase data
• Relaxation of bank secrecy laws and automatic
exchange of information to allow for more
effective prosecution of criminal cases
Ear Marking
For 5 years from the law's enactment, all
revenues will be set aside for infrastructure and social
programs only, with a 70% and 30% portion respectively.
Infrastructure Projects
Infrastructure projects that will receive priority
funding include the Build, Build, Build
Page | 57
Program that tackles the problem of congestion through
the construction of public transport systems and road
networks and the refurbishing and enhancing of military
facilities. Additionally, part of the 70% will be allocated
to the building of sports facilities in public schools as
well as amenities that will allow access to potable water
in public spaces.
Social Programs
The social programs that will receive priority funding
from 30% of revenues include.
• Programs for sugar farmers to increase productivity,
provide livelihood opportunities, develop
alternative farming systems, and enhance farmer's
income
The overarching goal of the first package of the
TRAIN is to "create a simpler, fair, and more efficient
system".[24] Through this program, the richer tax payers
of the Philippines will pay a greater contribution to
enable the government to execute its programs and
services targeted to the general improvement of the
country, especially the less fortunate. There are six (6)
main key provisions, three (3) additional excise taxes,
and four (4) financial taxes.
Income Tax
"The TRAIN lowers the Personal Income
Tax (PIT)for all taxpayers except the rich". Effectively,
personal taxes will be reduced for 99% of
the Philippine tax payers.
The new PIT is summarized in the table below

• Social mitigating measures and investments in Annuable Percent of

Tax Rate
education, health, social protection, employment, Income Tax Taxpayers

and housing for poor and near-poor households

• Unconditional cash transfer to the poorest 10 ₱0–250,000 0% 83%

million households
Over 20% of the
• Social benefits card to determine qualified ₱250,000– excess over 8%
beneficiaries (fuel vouchers for PUJs, fare discount 400,000 ₱250,000

for all public utility vehicles, discounted purchase of

Over ₱30,000 + 25%
NFA rice, free skills training under TESDA)
₱400,000– of the excess 6%
Unconditional cash transfers (UCT)[edit] 800,000 over ₱400,000

In order to provide provisional protection for vulnerable

₱130,000 +
households from the initial shock of the TRAIN Law, Over
30% of the
unconditional cash transfers are dispensed. On the first ₱800,000– 2%
excess over
year, beneficiaries receive Php200 per month. In the 2,000,000
₱800,000
succeeding 2 years, they receive P300 per month. The
UCT is obtained from oil excise tax revenues. In addition
to the UCT, social welfare cards are provided to aid in ₱490,000 +
Over
continuous conferring of benefits and subsidies to the 32% of the
₱2,000,000– 1%
poorest households. This includes subsidies for excess over
8,000,000
"medicine, transportation, rice, and vocational ₱2,000,000
trainings".

Key provisions

Package One
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₱2,410,000 +
Over 35% of the
0.1%
₱8,000,000 excess over
₱8,000,000
Additionally, minimum-wage earners are still
exempted from PIT. The Law also ensures a minimum
wage earner who incurs a small raise will not have his
overall salary (with the PIT deducted) less than minimum
wage. Also, married couples where both parties are
working may be exempted up to a total of
₱500,000. This does not include the exemption from the
first ₱90,000 of their thirteenth month pay and
additional bonuses. Finally, Self-employed and
professionals with gross sales below VAT can only pay
8% flat tax instead of their income and personal tax.
Simplified Estate and Donor's Tax
The TRAIN aims to simplify property purchases,
transfers and donations in order to make the land
market more efficient thus ensuring the usage of
properties is maximized.
The estate tax is now reduced to 6% based on
the net value of the property. It also has a standard
deduction of ₱5 million as well as a ₱10 million Excise
exemption on the family home.
The donor tax is also reduced to 6% of the net
donations for gifts above ₱250,000 yearly
Simplified Value Added Tax
The government's aim to elevate the less
fortunate in the Philippines and drive development is
exemplified as the TRAIN repeals 54 out of 61 of the
non-essential VAT exemption. In order to protect these
less fortunate persons, as well as small and micro
businesses, they are exempted from VAT on goods and
services of marginal establishments. VAT exempt tax
payers now have the option to:
• PIT schedule with 40% OSD on gross receipts or
gross sales plus 3% percentage tax
• PIT schedule with itemized deductions plus 3%
percentage tax, or
• Flat tax of 8% on gross sales or gross revenues in
lieu of percentage tax and personal income tax.
"TRAIN aims to clean up the VAT system to make it fairer
and simpler and lower the cost of compliance for both
the taxpayers and tax administrators".[25] As such, VAT
exemptions are now only limited to health, education
and raw agriculture food. In 2019, medicines for
hypertension, high cholesterol and diabetes will be
exempted from VAT. Similarly, purchases from senior
citizens and persons with disabilities. Housing that costs
less than
₱2 million shall also be exempted starting in 2021.
Excise Tax of petroleum products
This tax aims to increase efforts towards decreasing the
consumption of harmful fuel, and veering towards a
healthier, more sustainable future. The price of fuel also
varies due to the global inflation of oil. Listed below is
the effect of the Petroleum Excise Tax (note:
the additional excise tax is per liter)
Tax per Current 2018 2019 2020
Liter
LPG ₱0 ₱1.00 ₱2.00 ₱3.00
Diesel ₱0 ₱2.50 ₱4.50 ₱6.00
Regular
and
unleaded ₱4.35 ₱7.00 ₱9.00 ₱10.00
premium
gasoline
Listed below are the new excise taxes for specific
fuel products for the year 2018
Petroleum Product Excise Tax per Liter
LPG ₱1.00
Page | 59
 purchase more cars, the additional revenue from this tax
Bunker Fuels ₱2.50 will mostly come from them.

Tax Average
Automobile prices
Diesel ₱2.50 Rate effective tax rate

Petcoke ₱2.50 ₱600,000 and

4% 3%
below

Kerosene ₱3.00
₱600,000 to
10% 8%
₱1,000,000
Aviation gas ₱4.00
₱1,000,000 to
20% 15%
₱4,000,000
Gasoline ₱7.00

and
₱4,000,000
Naphtha ₱7.00 50% 30%
above

Excise Tax on Sweetened Beverages[edit]

Asphalt ₱8.00
"The SSB (Sugar-Sweetened
Beverages) tax will promote a healthier
Asphalt ₱8.00
Philippines".[31] It achieves this by reducing the
increasing number of diabetes and obesity cases,
Lubricating oil ₱8.00 through raising awareness, promoting the consumption
of healthier products and encourage companies to
innovate healthier alternatives
Paraffin wax ₱8.00
TRAIN imposes new taxes of ₱6 per liter on
drinks containing sweeteners and ₱12 per liter on drinks
containing high-fructose corn syrup. Milk, 100% natural
Refined fuels ₱8.00
juice and 3-in-1 instant coffee drinks are exempt from
Excise Tax of Automobiles increase the excise tax

Additional Excise Taxes

The table below summarizes the excise taxes on
automobiles. The second column illustrates the tax rate There are three additional excise taxes, namely
on vehicles based on their specific price range. The third coal, cosmetics and tobacco.
column portrays the actual average effective tax rate.
Because the TRAIN law increases the PIT of 99% of the Coal Excise Tax
population, their increase in net income will still be more
Coal is a cheap source for power generation and
than enough to compensate for the effects of the excise
has its uses in multiple industries such as the chemical
tax on automobiles. This means they still benefit from
and pharmaceutical industries. It is also a prime
the TRAIN as they incur additional disposable income in
ingredient for activated carbon, carbon fibre and silicon
the end. In addition, because richer tax payers tend to
metal. However, it remains a major source for air

Page | 60
pollution in the Philippines. The aim of the excise tax is
to shift towards renewable energies and generate
additional income for building infrastructures and social
services. The excise tax on coal will increase from its
original ₱10/Metric Ton(MT) to ₱50/MT on both
domestic and imported coal. ₱50/MT will be added each
succeeding year until January when the rate would have
reached ₱150/MT.
Cosmetics Tax
Starting 2018, all cosmetic surgeries, aesthetic
procedures, and body enhancements intended to
improve, alter, or enhance a person's appearance are
now subject to a tax of 5%.
However, procedures necessary to ameliorate a
deformity arising from, or directly related to a congenital
or developmental defect or abnormality, a personal
injury resulting to an accident or trauma, or disfiguring
disease, tumor, virus or infection are tax -exempted.
Tobacco Tax
The excise tax on cigarettes aims to reduce the
amount of smokers and respiratory and cardiovascular
diseases one can catch from the act, as well as generate
additional revenue for health oriented programs and
services.
From its original excise tax of ₱30 in 2017, the
tax on tobacco increased to ₱32.50 on January 1, 2018,
₱35 on July 1, 2018, will increase to ₱37.50 on January 1,
2019, and ₱40 on January 1, 2020. Afterwards, it will
increase annually by 4% from January 1, 2024.
Financial Taxes
There are four taxes that were adjusted along
with the TRAIN Law. Firstly, the documentary stamp tax
was increased by 100% except on loans with only 50%
increase, but not for savings, property, and non-life
insurance. Secondly, the final tax on foreign currency
deposit unit (FCDU) was increased from 7.5% to 15% of
interest income. Thirdly, capital gains tax of non-traded
stock was increased from 5% to 10% of final net gains.
Finally, the stock transaction tax was increased from
0.5% to 0.6% of total transaction value.
Others
Finally, there are three additional taxes that do
not fall under the aforementioned categories. These are
the tax on lottery winnings and PCSO prizes,
documentary stamp tax, and mining tax. With the
implementation of the TRAIN Law, all PCSO lotto prizes
are taxed at 20% if the prize exceeds ₱10,000. The
documentary stamp tax has been doubled, resulting in
stamp taxes ranging from ₱1.50 to ₱3.00. Finally, excise
tax rates on all non-metallic minerals and quarry
resources, and all metallic minerals including copper,
gold and chromite, will be doubled, from 2% to 4%, as
well as excise tax on indigenous petroleum, which will be
doubled from 3% to 6%.
Projected effects
The three main categories the TRAIN Law affects
with its first package are "Growth in the Economy",
"Employment Generation", and "Effect on Inflation". The
DOF projects the economy to grow by 1.3% by 2022 with
a 0.42% inflation due to the excise tax increase (this is
still within the 2–4% target inflation by the Bangko
Sentral ng Pilipinas (BSP); it also predicts to create half a
million jobs over the next ten years, and eight million
over the entirety of its life, as well as lift 250,000
Filipinos out of poverty. Through the increase in excise
tax, Package 1 will be able to generate Php134 Billion.
The actual effects in 2018 are elaborated below.
Economic growth
For the first quarter of 2018, the government
was able to raise ₱619.84 billion.
This represents a 16.4% growth in revenue compared to
the first quarter of 2017. In monetary terms, the
government was able to raise ₱87.44 billion more in this
quarter of 2018 compared to the previous year. "The
Philippine economy expanded by 6.8 percent in the first
quarter of 2018, making it still one of the fastest-
growing economies in the region even as rising inflation
reduced consumption and productivity in some
sectors."[7] DOF Secretary Carlos Dominguez III claimed
tax revenues grew by 18.2%, "exceeding the 9.7 percent
nominal gross domestic product (GDP) growth."
Departments that saw immediate benefits from
Package 1 include the Bureau of Internal Revenue and
Bureau of Customs, both with a 14.2% and 24.7%
increase in revenue. This translates to a total of ₱423.1
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billion and Php129.8 for both departments respectively.
Other government departments were able to expand
their investment and growths during the first quarter as
well due to the increase in income.
Insofar as expenditures go for the first quarter of
2018, the total amounted to ₱782.0 billion, growing by
27.1%, which also outstripped the 9.7% nominal GDP
growth due to the estimated 40.0% increase in capital
outlays. Dominquez also said that the expenditure effort
also rose by 2.73%, which is the highest increase since
2003. This results in a larger contribution towards GDP
growth. As such, revenue effort grew by 0.91%. In
addition, public construction expanded by 25.1%, thus
boosting GDP growth by 0.4%. On the other hand,
government consumption increased by 13.6%,
contributing an incremental 1.4% to the growth of the
GDP.” ‘Strong macroeconomic fundamentals backed by
tax reforms and the Build, build, build program will
continue to boost economic growth to the optimum 7–8
percent level as the competitiveness of the economy
rises and more jobs are created,' he said.
Source:
https://en.wikipedia.org/wiki/Tax_Reform_for_
Acceleration_and_Inclusion_Act
QUESTION AND ANSWER 11.
Essay. (5pts each)
1. As appeared on his income tax return Cardo
Dalisay’s annual income is 250,000. Does his
annual income taxable? Yes or No, Explain.
2. How does the President exercise his Veto power
over the Bill on TRAIN?
3. How does the TRAIN Law affect the tax liabilities
of the tax payer?
4. How does the TRAIN Law differ from the old tax
system of the Philippines?
5. What is a “just Compensation”?
FEEDBACK
How did you go on so far with this module? Well
congratulations! You are already done to our
last module in Readings in Philippine History, I
hope our modules gives you a lot of realizations
and knowledge about our past.
As a future educator manager there is a lot
of process and ways on how understand the
past and develop our awareness and connection
of the present so that many of the learners
appreciate our heroes through educating
ourselves. You should not be focus on the basic
information but rather focus on the
understanding and appreciate your own culture
because your culture tells your identity and
makes you proud.
References/Sources:
De Guzman, Benjielen, Module in Readings in Philippine
History, University of Eastern Philippines Laoang
Campus, Laoang Northern Samar. 2020
Hector S. De Leon, Textbook o Philippine
Constitution, Rex Bookstore, Manila. 2002. Reynaldo S.
Naguit, Discourses of the 1987 Philippines
Constitution, Trinitas Publishing Inc., Manila. 2005.
San Beda, Memory Aid 1017, Sab Beda Bar Operations,
Manila, 2017. https://en.wikipedia.org/wiki/CARP
(https://en.wikipedia.org/wiki/Constitution_of_t
he_Philippines#The_Malolos
(https://en.wikipedia.org/wiki/Constitution_of_t
he_Philippines#The_1935_
(https://en.wikipedia.org/wiki/Constitution_of_t
he_Philippines#The_1975_
(https://en.wikipedia.org/wiki/Constitution_of_t
he_Philippines#The_1987_
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