• The Philippine Constitution

• Taxation

• Agrarian Reform

1. The 1899 Constitution (Malolos Constitution), ratified by the Katipuneros but was

not recognized internationally.

2. The 1935 Constitution (Commonwealth Constitution), ratified by both Filipinos and

American (Philippines will be put under US rule).

3. Commission on Elections (COMELEC) was included in the 1935 Constitution.

4. The Philippine Organic Act (1902), bicameral standing of the Philippine Legislation.

5. Bicameral legislation: Philippine Commission (upper house) and Philippine

Assembly (lower house).

6. Jones Law (1916) or the Philippine Autonomy Act, the Philippine Commission was

replaced by the Senate (Filipinos first elected its officials).

7. Hare-Hawes-Cutting Act (1933), a Filipino-rejected law passed by three (3) US

senators.

8. Tydings-McDuffie Act (1934), not recognized as a constitution, it paved way for the

development of the constitutional convention that later helped establish a formal

constitution.

9. The 1973 Constitution, made and ratified by Filipinos during the Marcos period.

10.The 1973 Constitution, introduced two (2) new commissions: Commission on Audit

(CoA) and the Civil Service Commission (CSC).

11.The 1973 Constitution, introduced the responsibilities of the Local Government, as

well as the introduction of the Prime Minister in the Office.

12.Prime Minister, as the head of the government, has more power than the president.

Preamble
We, the sovereign Filipino people, imploring the aid of Divine

Providence, in order to establish a government that shall embody

our ideals, promote the general welfare, conserve and develop the

patrimony of our Nation, and secure to ourselves and our posterity the blessings

of democracy under a regime of justice, peace,

liberty, and equality, do ordain and promulgate this Constitution.

13.The National Territory, Describes the country as an independent nation with

its properties and all within its jurisdictions under the Philippine ownership including

air space, territorial seas, and islands within the territorial spaces

claimed by the country.

Prepared by: Lenelyn Ortigas, RPm

Amendments in the 1973 Constitution:

• Added the duties of the Vice-President in Article VII, as well as reduced the

powers of the President by transferring it to the Prime Minister.

• Article VIII renamed from Batasang Pambansa.

• Article IX renamed from The Prime Minister, The Cabinet and The Executive

Committee.

14.The 1987 Constitution (“Freedom Constitution”; our current constitution), made in

fulfilling the duties of both republic and democratic. brought together all the

hardships and trials of the people and their desire for change.

Preamble

We, the sovereign Filipino people, imploring the aid of Almighty God, in order to

build a just and humane society, and establish a Government that shall embody

our ideals and aspirations, promote the common good, conserve and develop our

patrimony, and secure to ourselves and our posterity, the blessings of

independence and democracy under the rule of law and a regime of truth, justice,

freedom, love, equality, and peace, do ordain and promulgate this Constitution.

15.Pre-colonial Era on Taxation: Timawa (free men) pay taxes, since the maharlikas

(nobility) and the datu offer the protection while the oripun or uripon (slaves) couldn’t

offer anything since they lived to serve; thus the highest and the lowest of the castes

were exempted from tax payment.

16.Spanish Era on Taxation: Contador de Resultas or Chief Royal Accountant, functions as

the Commissioner of Internal Revenue. The Chief Arbitrator, whose decisions on

financial matters were final except when revoked by the Council of Indies.

17.Spanish Era on Taxation: taxes that were collected from the inhabitants varied from

tribute or head tax (tax on the value of jewelry and gold trinkets; indirect taxes on

tobacco, wine, cockpits, burlas, and powder.)

18.Tribute, other form of taxes between 8 to 10 reales.

19.Forced labor, or polo y servicio, was also a network for tax payment.

20.Cedula replaced tribute, to keep track of the people who could pay taxes.

21.Encomienda system, which is land ownership granted by the Crown to worthy

peninsulares.

Prepared by: Lenelyn Ortigas, RPm

22.Diezmos prediales is 1/10 of the produce of the encomienda.

23.Sanctorum, tax paid to the local church.

Tributo (encomienda tax) : 10 reales

Diezmos prediales (government tax) : 1 real

Commission on Internal Revenue : 1 real

Sanctorum : 3 reales

24.American Era on Taxation: American regime from the period 1898 to 1901.
25.In 1902, the first civil government was established under William H. Taft

26.Bureau of Internal Revenue (BIR) was created during the term of second civil governor

Luke E. Wright (Reorganization Act No. 1189; July 2, 1904).

27.August 1, 1904, the BIR was formally organized and made operational under the

Secretary of Finance.

28.Henry Ide (author of the Internal Revenue Law of 1904).

29.John S. Hord, the first Collector (Commissioner).

30.Examiner's Division, formerly the Income Tax Examiner's Section which was later

merged with the Income Tax Division.

31.Secret Service Section, which handled the detection and surveillance activities but was

later abolished.

32.Japanese Era on Taxation (1942-1945): was combined with the Customs Office

and was headed by a Director of Customs and Internal Revenue.

33.Post-War Era (July 4, 1946): Philippines gained its independence from the United

States, the Bureau was re-established separately on October 1, 1947.

Executive Order No. 94

1) The Accounting Unit and the Revenue Accounts and

Statistical Division were merged into one;

2) All records in the Records Section under the

Administrative Division were consolidated; and

3) All legal work were centralized in the Law Division.

34.January 1, 1951 second major reorganization of the Bureau, Executive Order No. 392.

Three (3) new departments were created.

35.January 1957, the position title of the head of the Bureau was changed from Collector to

Commissioner.
36.Jose Aranas, last Collector and the first Commissioner of the BIR.

37.RA No. 233 or the Rewards Law (June 19, 1959), to strictly enforce the payment of taxes

and to further discourage tax evasion, where informers were rewarded the 25%

equivalent of the revenue collected from the tax evader.

38.Marcos Administration, Misael Vera as Commissioner in 1965 led the Bureau to a "new

direction" in tax administration.

39."Blue Master Program", adopted to curb the abuses of both the taxpayers and BIR

personnel.

Prepared by: Lenelyn Ortigas, RPm

40."Voluntary Tax Compliance Program", designed to encourage professionals in the

private and government sectors to report their true income and to pay the correct amount

of taxes.

41.Tax Account Number (TAN) in 1970, facilitated the identification of taxpayers and faster

verification of tax records.

42.In 1976, under Commissioner Efren Plana's administration, Bureau's National Office

transferred from the Finance Building in Manila to its own 12-story building in Quezon

City (June 3, 1977).

43.National Internal Revenue Code of 1977, which updated the 1934 Tax Code was

promulgated by Pres. Marcos Sr.

44.Martial Law on September 21, 1972 marked the advent of the New Society and ushered

in a new approach to the developmental efforts of the government.

45.On August 1, 1980, Bureau was further reorganized under the administration of

Commissioner Ruben Ancheta, New offices were created and some organizational units

were relocated.

46.Cory Aquino Administration (February 1986), “Operation: Walang Lagay" was launched
to promote the efficient and honest collection of taxes.

47.On January 30, 1987, Bureau was reorganized under the administration of

Commissioner Bienvenido Tan, Jr.

48.With the advent of the value-added tax (VAT) in 1988, a massive campaign program

aimed to promote and encourage compliance with the requirements of the VAT was

launched.

49.The adoption of the VAT system was one of the structural reforms provided for in the

1986 Tax Reform Program, which was designed to simplify tax administration and make

the tax system more equitable.

50.Commissioner Jose Ong in 1989, "Tax Administration Program", embodiment of the

Bureau's mission to improve tax collection and simplify tax administration.

51.In 1989 Taxpayer Identification Number (TIN) and the adoption of the New Payment

Control System and Simplified Net Income Taxation Scheme.

52.Ramos Administration (1993), marked the entry into the Bureau of its first lady

Commissioner, Liwayway Vinzons-Chato.

53.ACTS or Action-Centered Transformation Program, was undertaken to realign and direct

the entire organization towards the fulfillment of its vision and mission.

54.A five-year Tax Computerization Project (TCP) was undertaken in 1994.

55.EO No.43 (July 1997), approved in order to support the implementation of the

computerized Integrated Tax System. Highlights.

56.Estrada Administration (1998), Deputy Commissioner of the BIR, Beethoven Rualo, was

appointed as Commissioner of Internal Revenue.

57.Economic Recovery Assistance Payment (ERAP) Program, granted immunity from audit

and investigation to taxpayers who have paid 20% more than the tax paid in 1997 for

income tax, VAT and/or percentage taxes.

58."Humingi ng Resibo, Manalo ng Libo-Libo" (1999), a raffle promo made to encourage

and educate consumers/taxpayers to demand sales invoices and receipts.

59.September 1, 2000, the Large Taxpayers Service (LTS) and the Excise Taxpayers

Service (ETS) were established under EO No. 175 to reinforce the tax administration

and enforcement capabilities of the BIR.

Prepared by: Lenelyn Ortigas, RPm

60.Electronic Commerce Act of 2000 on June 14, the Bureau implemented a Full Integrated

Tax System (ITS) Rollout Acceleration Program to facilitate the full utilization of tax

computerization in the Bureau's operations.

61.President Gloria Macapagal-Arroyo (EDSA II in January 2001 in Estrada Administration),

appointed a former Deputy Commissioner, Atty. René G. Bañez, as the new

Commissioner of Internal Revenue.

62.Nationwide Rollout of Computerized Systems (NRCS), was undertaken to extend

the use of the Bureau’s Integrated Tax System across its non- computerized Revenue

District Office.

63.National Program Support for Tax Administration Reform (NPSTAR) (2007), program

funded by various international development agencies, launched to improve the BIR

efficiency.

64.P-Noy Aquino Administration (June 30, 2010), former BIR Deputy Commissioner, Atty.

Kim S. Jacinto-Henares, was appointed.

65.Commissioner Henares focused on the filing of tax evasion cases under the RATE

Program, in compliance with the SONA pronouncements of President Aquino.

66.Duterte Administration, December 19, 2017 signed the Tax Reform for Acceleration and

Inclusion (TRAIN) Law.

67.TRAIN Law, exempts all taxpayers, whose annual income is less than or equal
to Php 250, 000, to pay their taxes. But as compensation, petroleum products and

consumer goods with either natural, artificial, or high-fructose syrup sweeteners will get

an increase in its prices, with natural fruit juices and milk being exempted from these

increase.