Final Exam

Group 5
( Baldomar , Bernabe, Carpiso, Dy, Fuentes, Quiben)

Relevance of your topic in the Social, Political, Economic, and Cultural Issues in Philippine
History.

1. Agrarian Reform
The agrarian reform program is based on the right of landless farmers and ordinary
farmworkers to own their lands directly or collectively, or, in the case of other farm workers,
to get a fair part of the harvest. To that aim, the State shall encourage and carry out the
equitable distribution of all agricultural lands, pursuant to the priorities and retention
limitations established by this Act, taking into account ecological, developmental, and equity
concerns, and subject to appropriate compensation. Small landowners' rights must be
respected, and incentives for voluntary land sharing must be provided.

During the Spanish Period, the lands were owned by Encomienderos through an
encomienda system of plantations. These landowners maintained peace and order within
their lands, and received tribute from native Filipinos. However, Encomienderos abused the
power given by this system, and powerful landlords rented the lands while native farmers
became mere share tenants. Gen. Emilio Aguinaldo declared in the Malolos Constitution in
1899 to reclaim the large estates, previously owned by Friars. His plan was never
implemented because the First Philippine Republic was abruptly ended. In the American
Era, there were some legislations enacted regarding the land distribution in the Philippines.
These are the following legislations:
⦁ Philippine Bill of 1902 – Set the ceilings on the hectarage of private individuals and
corporations may acquire: 16 has. for private individuals and 1,024 has. for corporations.
⦁ Land Registration Act of 1902 (Act No. 496) – Provided for a comprehensive
registration of land titles under the Torrens system.
⦁ Public Land Act of 1903 – introduced the homestead system in the Philippines.
⦁ Tenancy Act of 1933 (Act No. 4054 and 4113) – regulated relationships between
landowners and tenants of rice (50-50 sharing) and sugar cane lands.
However, the Torrens system implemented by the Americans did not solve the problem.
People were either unaware of the existence of this law, or they cannot pay the cost of the
fees required in applying for a title.

Many administrations tried to solve the problem in the land distribution. Some were
successful in their goals but the problem still persists to this day. President Marcos was the
first to initiate a large-scale land reform program. He issued Presidential Decree No. 27,
proclaiming the entire country a land reform region, shortly after instituting martial law in
1972. His project included rice and corn fields. Only direct tillers were eligible for land
transfer. Marcos' land reform failed due to a number of issues, including "very restricted"
coverage, a high retention limit of 7 ha, which applied even to absentee property owners, a
difficult land acquisition process, and a lack of support services.

Following Marcos' demise, President Aquino's successor government enacted

Republic Act No. 6657, also known as the Comprehensive Agrarian Reform Law (CARL).
The CARL's passage was contentious in and of itself. It followed a massacre in January
1987 that resulted from a protest march of 10,000 militant farmers. Farmers have demanded
fast land distribution, possibly by confiscation and expropriation. Government troops opened
fire on them, killing 17 people and injuring over 100 more. This triggered the rapid
introduction of an agrarian reform bill in Congress. The bill was hotly discussed both inside
and outside of Congress. Civil society groups staged virtually daily mass demonstrations.

Despite the incomplete success of the agrarian reform programs, there are still some
significant impacts that helped the Philippines. The agricultural reform has had a favourable
impact on farmer beneficiaries, based on panel data from roughly 1,500 farm households
and estimates from a logit model. Between 1990 and 2000, it resulted in increased real per
capita earnings and lower poverty rates. Agrarian reform recipients have greater incomes
and are less likely to be poor than non agrarian reform beneficiaries. Furthermore,
supplementary inputs like irrigation, loans, and government services tend to raise the
likelihood of non-poverty among farmer-beneficiaries.

2.The Constitution of the Philippines

A country's constitution lays down the game's rules for its citizens. It's a term used to
describe a country's fundamental laws and beliefs. A constitution outlines the responsibilities
of the government and protects the rights of citizens of a nation. The constitution is the pillar
that holds it all together when it comes to government.

There were four different constitutions throughout the Philippines' history. The
Malolos Constitution was established and issued by President Emilio Aguinaldo in 1899 and
is the first of them. The 1935 Constitution, known as the Commonwealth Constitution,
established a presidential system of government with a single legislative body. The National
Assembly, established under the Philippines' 1935 Constitution, is the body responsible for
passing legislation. The Constitutional Authoritarianism of the 1973 Constitution is the third
type of authoritarianism. When President Ferdinand Marcos imposed Martial Law, this was
implemented. Finally, the 1987 Constitution's Freedom Clause restored democracy to the
Philippines after Martial Law had set its tyranny. The 1987 Constitution is still the current
constitution of the Philippines, even though some of its articles need clarification and others
suggest constitutional reform.

On January 21, 1899, President Emilio Aguinaldo signed the Malolos Constitution. It
was the first important Filipino document authored by elected officials on behalf of the
Filipino people. It has ties to democratic traditions that may be traced back to the United
States. The 1935 Philippine Constitution of the Republic of the Philippines created the
executive, legislative, and judicial branches of government. Individual and national rights are
protected by this constitution, which stresses them. The legislative body is the legally elected
Assembly of Representatives. These representatives formed the laws of the nation. When
Congress was not in session, the constitution called for a Permanent Commission that
operated as a law-making body. The legislative Assembly elected the President of the
republic. The Cabinet is comprised of the secretaries of several government departments.
The Assembly, not the President, is accountable for these individuals. Supreme and lower
courts were established following the legislation. The Chief Justice of the Supreme Court
was elected by the Assembly with the support of the President and Cabinet, following the
Law. It was a testament to Filipinos' ability to forge their path toward democracy that the
Malolos Constitution was drafted.

The Commonwealth was the climax of the efforts to remove American authority from
the Philippines. It was ratified by the conference on February 8, 1935. On March 25, 1935,
President Franklin Delano Roosevelt signed it at the nation's capital to commemorate the
occasion. In September of 1935, Manuel L. Quezon was elected President of the Philippines'
Commonwealth. The Commonwealth Government's legal framework was established by the
1935 Constitution, often known as the Commonwealth Constitution. Before the Philippines
gained their independence under a constitution inspired by the United States, this
administration was seen as transitional. After a while, the Philippine government began to
resemble the United States. According to some sources, the Commonwealth Constitution or
the 1935 Constitution was the best Philippine charter ever drafted.

3. The Tax System

The origin of the concept of taxation cannot be pinpointed in our history. It was a
matter of life and death for the government. The evolution of taxes and the growing
state-economy relationship has resulted in tax law development as a comprehensive
framework. Tax law is a set of laws enacted by the legislature under which the government
acquires a claim or property by operation of law due to a legal responsibility or obligation.

The Philippines' taxation policy is principally governed by the Philippine Constitution

and three Republic Acts.

● Constitution: According to Article VI, Section 28, "the rule of taxation shall be uniform
and equitable," and "Congress Hall shall evolve a progressive taxation system."
● National laws: National Internal Revenue Code, which was adopted as Republic Act
No. 8424, or the Tax Reform Act of 1997, and was later updated by Republic Act No.
10963, or the Tax Reform for Acceleration and Inclusion Act of 2017; [3] and,
● Local laws—Taxes collected by Republic Act No. 7160, or the Local Government
Code of 1991 [4], and revenues collected under a local ordinance, are vital sources
of income for local government units (LGUs).

The Bureau of Internal Revenue (BIR) collects national taxes, while the local
treasurer's office collects taxes levied at the provincial, city, municipal, and barangay levels.

The President signed Package I of the Tax Reform for Acceleration and Inclusion
("TRAIN") bill, also known as Republic Act No. 10963, on December 19, 2017. The law has
amended several provisions of the National Internal Revenue Code of 1997. As soon as it
has been published in its entirety in the Official Gazette or at least one general circulation
daily, it will go into force on January 1, 2018. On December 27, 2017, the law was published
in the Official Gazette.

The National Internal Revenue Code contains the tax laws, and the Bureau of
Internal Revenue is in charge of enforcing them (BIR). Income, corporation, and value-added
tax (VAT) are the four main kinds of taxation (VAT). Other taxes, such as percentage tax,
excise tax, document stamp tax, estate tax, and donor (gift) tax, are not included in those
four categories.

Tax rates ranging from 3 percent to 32 percent are applied to the net income of
Philippine citizens involved in trade or commerce. There is a tax exemption for residents who
are either a single person or the head of a family.

Rental property, dividends, capital gains, and fringe benefits are all examples of
passive income that can be taxed. Except for interest from a depository bank with a Foreign
Currency Deposit Unit, which is taxed at 7.5%, and from long-term Philippine investments
lasting more than five years, all interest income is subject to a final 20 percent tax rate. For
local equities, capital gains of more than 100,000 pesos are taxed at 5%, whereas the rate is
10% for foreign stocks. The tax rate for fringe benefits such as housing, expense accounts,
automobiles, home staff, membership payments, and school expenses is 33%.

Profits from corporations are subject to corporation tax. Corporations face a 30% tax
rate, but the President has the power to lower that rate to 15% under specific circumstances
(which is irrevocable for three years).

When products or assets are sold, bartered, or traded, they are subject to Value
Added Tax (VAT) at a tax rate of 12 percent of the total selling price. Taxes on items exported
are usually zero percent. Agricultural and marine items are free from VAT in their original
state and books and fertilizers. Excise taxes apply to various things, including alcoholic
beverages, tobacco products, fuel, mineral goods, motion pictures, vehicles, and jewelry (tax
on production, sale, or consumption).