Cph
about it.
Where did the Cry of rebellion
happen?
Introduction
 The term "Cry" is translated
from the Spanish el grito de
rebelion (cry of rebellion) or el
grito for short.
 El grito de rebelion strictly
refers to a decision or call to
revolt. It does not necessarily
connote shouting, unlike the
Filipino "sigaw"
 Originally the term CRY refers
to the first clash between the
Katipuneros and the Civil
Guards (Guardia Civil).
 The cry could also refer to the
tearing up of community tax
certificates (cédulas
personales) in defiance of
their allegiance to Spain.
 The inscriptions of "Viva la
Independencia Filipina" can
also be referred as term for
the cry. This was literally
accompanied by patriotic
shouts.
Why did it happen?
 The Katipunan
(anti-colonial secret
organization) was discovered
when Teodoro Patińo
(KKK member) told his sister
 His sister confessed to the
mother superior of the
orphanage where she lived.
 One thing led to another and
it reached to the Spanish
priest of Tondo
 Thus, the Spaniards began to
crack down on suspected
rebels.
 The Katipunan Supremo
Andres proceeded to a
designated meeting place
outside the city to decide on
their next move.
 The original plan was to start
the revolution at the end of
August but following the
arrests of the Katipuneros,
Bonifacio found it wise to
begin the revolution sooner.
 It is surprising that there are
different versions on the dates
for the first cry of the
revolution as well as the
venue.
 This controversy up to this
time remains unsolved.
 It is believed that the so-called
Cry took place in Balintawak;
but others would say that it
really happened in Pugad
Lawin.
 Nevertheless, there are
different versions to consider
 in knowing the real date and
place of the Cry.
 These include Pio Valenzuela’s
Controversial “Cry of Pugad
Lawin”, Santiago Alvarez’s
“The Cry of Bahay Toro”,
Gregoria de Jesus’ version of
the “First Cry”, and Guillermo
Masangkay’s “The Cry of
Balintawak”.
Different Versions of the
Cry of Rebellion
Pio Valenzuela’s Controversial
“Cry of Pugad Lawin” (August 23,
1896)
 This controversial version of
the “Cry of the Pugad Lawin”
has been authorized by no
other than Dr. Pio Valenzuela,
who happened to be the
eyewitness himself of the
event.
 In his first version, he told that
the prime staging point of the
Cry was in Balintawak on
Wednesday of August 26,
1896.
 He held this account when the
happenings or events are still
vivid in his memory.
 On the other hand, later in his
life and with a fading memory,
he wrote his
Memoirs of the Revolution
without consulting the written
documents of the
Philippine revolution and claimed
that the “Cry” took place at Pugad
Lawin on August 23, 1896. Below
is his account on this topic:
“The first place of refuge of
Andres Bonifacio, Emilio Jacinto,
Procopio Bonifacio,
Teodoro Plata, Aguedo del Rosario,
and myself was Balintawak, the
first five arriving there
on August 19 and I, on August 20,
1896. The first place where some
500 members of the
Katipunan met on August 22,
1896, was the house and yard of
Apolonio Samson at
Kangkong. Aside from the persons
mentioned above, among those
who were there were
Briccio Pantas, Alejandro Santiago,
Ramon Bernardo, Apolonio
Samson, and others. Here,
views were only exchanged, and
no resolution was debated or
adopted. It was at Pugad
Lawin, in the house, store-house,
and yard of Juan Ramos, son of
Melchora Aquino, where
over 1,000 members of the
Katipunan met and carried out
considerable debate and
discussion on August 23, 1896.
The discussion was on whether or
not the revolution
against the Spanish government
should be started on August 29,
1986. Only one man
protested and fought against a
war, and that was Teodora Plata
(Bonifacio’s
brother-in-law). Besides the
persons named above, among
those present at this meeting
were Enrique Cipriano, Alfonso
Pacheco, Tomas Remigio,
Sinforoso San Pedro, and others.
After the tumultuous meeting,
many of those present tore their
cedula certificates and
shouted “Long live the Philippines!
Long live the Philippines!” -
Valenzuela Account
Santiago Alvarez’s The “Cry of
Bahay Toro” (August 24, 1896)
 Santiago Alvarez was a
well-known Katipunero from
Cavite and a son of Mariano
Alvarez.
 Santiago is a relative of
Gregoria de Jesus, who
happened to be the wife of
Andres Bonifacio.
 Unlike the author of the first
version mentioned
(Valenzuela), Santiago Alvarez
is not an eyewitness of this
event.
 As a result, this version is not
given equal value as
compared with the other
versions for authors of other
accounts are actually part of
the historical event.
Santiago Alvarez’s Account
Sunday, August 23, 1896
 As early as 10 o’clock in the
morning, at the barn of
Kabesang Melchora (Melchora
Aquino), at a place called
Sampalukan, barrio of Bahay
Toro, Katipuneros met
together. About 500 of them
arrived, ready and eager to
join the “Supremo” Andres
Bonifacio and his men …
Monday, August 24, 1896
 There were about 1,000
Katipuneros … The “Supremo”
decided to hold a meeting
inside the big barn. Under his
leadership, the meeting began
at 10 o’clock in the morning …
 It was 12 o’clock noon when
the meeting adjourned amidst
loud cries of “Long live the
Sons of the Country”
(Mabuhay ang mga anak ng
Bayan)!
Gregoria de Jesus’ Version of the
 First “Cry” (August 25, 1896)
This version was written by the
“Lakambini of the Katipunan”
and wife of Andres Bonifacio,
Gregoria de Jesus.
 She has been a participant of
this event and became the
keeper of the secret
documents of the Katipunan.
 After the Revolution in
August 1896, she lived with
her parents in Caloocan then
fled to Manila when she was
told that Spanish authorities
wanted to arrest her.
 Eventually, she joined her
husband in the mountains
and shared adversities with
him.
 In her account, the First “Cry”
happened near Caloocan on
August 25, 1896.
Gregoria de Jesus’ Account
“The activities of the Katipunan
had reached nearly all corners of
the Philippine
Archipelago, so that when its
existence was discovered and
some of the members
arrested, we immediately
returned to Caloocan. However,
as we were closely
watched by the agents of the
Spanish authorities, Andres
Bonifacio and other
Katipuneros left the town after
some days. It was then that the
uprising began, with the first cry
for freedom on August 25, 1896.
Meanwhile, I was with my
parents. Through my friends, I
learned that Spanish were
coming to arrest me.
Immediately, I fled town at
eleven o’ clock at night, secretly
going through the rice
fields to La Lorna, with the
intention of returning to Manila. I
was treated like an
apparition, for, sad to say, in
every house where I tried to get a
little rest, I was
driven away as if people therein
were frightened for their own
lives. Later, I found
out that the occupants of the
houses which I had visited were
seized and severely
punished--and some even exiled.
One of them was an uncle of
mine whom I had
visited on that night to kiss his
hand, and he died in exile.”
Guillermo Masangkay’s The“Cry
of Balintawak” (August 26, 1896)
 This version is written by the
Katipunan General Guillermo
Masangkay.
 He is an eyewitness of the
historic event and a childhood
friend of Bonifacio.
 According to him, the first
rally of the Philippine
Revolution happened on
August 26, 1896 at
Balintawak.
 Correspondingly, the date
and site presented were
accepted by the preliminary
years of American
government.
“On August 26th [1896-Z.], a big
meeting was held in Balintawak,
at the house of Apolonio Samson,
then the cabeza of that barrio of
Caloocan. Among those who
attended, I remember, were
Bonifacio, Emilio Jacinto, Aguedo
del Rosario, Tomas Remigio,
Briccio Pantas, Teodoro Plata, Pio
Valenzuela, Enrique Pacheco, and
Francisco Carreon. They were all
leaders of the Katipunan and
composed the board of directors
of the organization. Delegates
from Bulacan, Cabanatuan,
Cavite and Morong (now Rizal,)
were also present.
At about nine o’clock in the
morning of August 26, the
meeting was opened with Andres
Bonifacio presiding and Emilio
Jacinto acting as secretary. The
purpose was to discuss when the
uprising was to take place.
Teodoro Plata [Bonifacio’s
brother-in-law – Z.], Briccio Pantas,
and Pio Valenzuela were all
opposed to starting the revolution
too early. They reasoned
that the people would be in
distress if the revolution were
started without adequate
preparation. Plata was very
forceful in his argument, stating
that the uprising could not very
well be started without the arms
and food for the soldiers.
Valenzuela used Rizal’s argument
about the rich not siding with the
Katipunan organization.
Andres Bonifacio, sensing that he
would lose in the discussion then,
left the session hall and talked to
the people, who were waiting
outside for the result of the
meeting of the leaders. He told
the people that the leaders were
arguing against starting the
revolution early, and appealed to
them in a fiery speech in which he
said: “You remember the fate of
our countrymen who were shot in
Bagumbayan. Should we return
now to the towns, the Spaniards
will only shoot us. Our
organization has been discovered
and we are all marked men. If we
don’t start the uprising, the
Spaniards will get us anyway.
What then, do you say?”
“Revolt!” the people shouted as
one.
Bonifacio then asked the people
to give a pledge that they were to
revolt. He told them that the sign
of slavery of the Filipinos were (sic)
the cedula tax charged each
citizen. “If it is true that you are
ready to revolt,” Bonifacio saved,
“I want to see you destroy your
cedulas. It will be the sign that all
of us have declared our severance
from the Spaniards.”
With tears in their eyes, the
people as one man, pulled out
their cedulas and tore them to
pieces. It was the beginning of the
formal declaration of the
separation from Spanish rule.
With their cedulas destroyed, they
could no longer go back to their
homes because the Spaniards
would persecute them, if not for
being katipuneros, for having no
cedulas. And people who had no
cedulas during those days were
severely punished.
When the people’s pledge was
obtained by Bonifacio, he
returned to the session hall
and informed the leaders of what
took place outside. “The people
want to revolt, and they have
destroyed their cedulas,”
Bonifacio said. “So now we have
to start the uprising; otherwise
the people by hundreds will be
shot.” There was no alternative.
The board of directors, in the
spite of the protests of Plata,
Pantas, and Valenzuela, voted for
the revolution. And when this was
decided, the people outside
shouted: “Long Live the
Philippine Republic!”
I still remember Bonifacio as he
appeared that day. Although a
mere bodeguero
(warehouseman) and earning ₱25
(Mex.) a month, he was a cultured
man. He always
wore an open coat, with black
necktie, and black hat. He always
carried an umbrella. At
the meeting that morning of
August 26, Bonifacio took off his
coat and was wearing only
his shirt, with collar and tie.
Bonifacio’s hobby was weaving
bamboo hats. During his
spare time, he wove dozens of
them and sold them in Manila.
Thus, he made extra money.
At about 5 o’clock in the
afternoon, while the gathering at
Balintawak was celebrating the
decision of the Katipunan leaders
to start the uprising, the guards
who were up in trees to watch for
any possible intruders or the
approach of the enemy, gave
the warning that the Spaniards
were coming.
Led by Bonifacio, Emilio Jacinto
and other leaders of the
Katipunan, the men were
distributed in strategic positions
and were prepared for attack of
the civil guards. I was with a group
stationed on the bank of a small
creek, guarding the places where
the Spaniards were to pass in
order to reach the meeting place
of the katipuneros. Shots were
then fired by the civil guards, and
that was the beginning of the fire
which later became such a huge
conflagration.
of the primary sources, decided
that the First Cry of the Philippine
Revolution happened on August
23, 1896 at Pugad Lawin, now part
of Project 8 in Quezon City.
Conclusion:
 Whether it was held in
Balintawak or Pugad Lawin;
August 23, 24, 25 0r 26 of
1896 - it really doesn't matter
much.
 The Cry of Pugad Lawin
marked the start of the
Philippine Revolution in 1896
which eventually led to
independence of the
Philippines in 1898.

Wrap-up:  This historical event made the

From 1908 until 1963, the event
was thought to have occurred on
August 26 in Balintawak. In fact a
monument of the heroes of the
Philippine Revolution was built
there in 1911.
Filipino people to fight for our
freedom and independence,
proving themselves worthy to
be called a truly free people.

However, different historians and

Katipunan personalities
contradicted the time and place
of the First Cry of the Philippine
Revolution.

Thus, in 1963, the National

Historical Commission (today’s
National Historical
Commission of the Philippines
[NHCP]), after extensive research
Agrarian Reform Policies
“Land is Power!
If you want to be powerful,
own a land!"
Land Reform vs Agrarian Reform
Land Reform
- usually refers to redistribution
of land from the rich to the poor
- More broadly, it includes
regulation of ownership,
operation, leasing, sales, and
inheritance of land
- Agrarian Reform stemmed from
land reform
Agrarian Reform
- government-initiated
redistribution of agricultural land
- rectification of the whole
system of agriculture
- concerned with the total
development of the farmer's
economic, social and political
transformation
Agrarian Reform Policies
per Gov't Administration
Pre - Spanish Period
- “This land is Ours! God gave this
land to us”
Before the Spaniards came to the
Philippines, Filipinos lived in
villages or barangays ruled by
chiefs or datus.
The datus comprised the nobility.
Then came the maharlikas
(freemen), followed by the
aliping
mamamahay (serfs) and aliping
saguiguilid (slaves).
However, despite the existence
of different classes in the social
structure, practically everyone
had access to the fruits of the
soil.
Money was unknown, and rice
served as the medium of
exchange.
Spanish Period (1521-1898)
“United we stand, divided we
fall”
When the Spaniards came to the
Philippines, the concept of
encomienda (Royal Land Grants)
was introduced.
This system grants that
Encomienderos must defend his
encomienda from external attack,
maintain peace and order within,
and support the missionaries.
In turn, the encomiendero
acquired the right to collect
tribute from the indios (native).
The system, however, caused
abuse of power by the
encomienderos.
The tribute soon became land
rents to a few powerful
landlords.
The natives who once cultivated
the lands in freedom were
transformed into mere share
tenants.
First Philippine Republic
“The yoke has finally broken”
When the First Philippine
Republic was established in 1899,
Gen. Emilio Aguinaldo declared in
the Malolos Constitution his
intention to confiscate large
estates, especially the so-called
Friar lands.
However, as the Republic was
short-lived, Aguinaldo’s plan was
never implemented.
American Period (1898-1935)
“Long live America”
Significant legislation enacted
during the American Period:
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.
The Torrens system, which the
Americans instituted for the
registration of lands,
did not solve the problem
completely. Either they were not
aware of the law or if
they did, they could not pay the
survey cost and other fees
required in applying for
a Torrens title.
Commonwealth Period
(1935-1942)
“Government for the Filipinos”
President Manuel L. Quezon
espoused the "Social Justice"
program to arrest the increasing
social unrest in Central Luzon.
Significant legislation enacted
during Commonwealth Period:
1935 Constitution – "The
promotion of social justice to
ensure the well-being and
economic
security of all people should be
the concern of the State"
Commonwealth Act No. 178 (An
Amendment to Rice Tenancy Act
No. 4045), Nov. 13, 1936 –
Provided for certain controls in
the landlord-tenant relationships
National Rice and Corn
Corporation (NARIC), 1936 –
Established the price of rice and
corn
thereby help the poor tenants as
well as consumers.
Commonwealth Act. No. 461,
1937 – Specified reasons for the
dismissal of tenants and only
with
the approval of the Tenancy
Division of the Department of
Justice.
Rural Program Administration,
created March 2, 1939 – Provided
the purchase and lease of
haciendas and their sale and
lease to the
tenants.Commonwealth Act No.
441 enacted on June 3,
1939 – Created the National
Settlement Administration with a
capital stock of P20,000,000.
Japanese Occupation
“The Era of Hukbalahap”
Upon the arrival of the Japanese
in the Philippines in 1942,
peasants and workers
organizations grew strength.
Many peasants took up arms and
identified themselves with the
anti-Japanese group, the
HUKBALAHAP (Hukbo ng Bayan
Laban sa Hapon).
Hukbalahap controlled whole
areas of Central Luzon; landlords
who supported the Japanese
lost their lands to peasants while
those who supported the Huks
earned fixed rentals in favor
of the tenants.
Unfortunately, the end of war
also signaled the end of gains
acquired by the peasants.
Philippine Republic
“The New Republic”
After the establishment of the
Philippine Independence in 1946,
the problems of land tenure
remained.
These became worst in certain
areas.
Thus the Congress of the
Philippines revised the tenancy
law.
President Manuel A. Roxas
(1946-1948)
Following laws were enacted:
Republic Act No. 34 -- Established
the 70-30 sharing arrangements
and regulating share-tenancy
contracts.
Republic Act No. 55 -- Provided
for a more effective safeguard
against arbitrary ejectment of
tenants.
Elpidio R. Quirino (1948-1953)
Executive Order No. 355 issued
on October 23, 1950 -- Replaced
the
National Land Settlement
Administration with Land
Settlement
Development Corporation
(LASEDECO) which takes over the
responsibilities of the Agricultural
Machinery Equipment
Corporation and the Rice and
Corn Production Administration.
Ramon Magsaysay (1953-1957)
Republic Act No. 1160 of 1954 --
Abolished the LASEDECO and
established the National
Resettlement and Rehabilitation
Administration (NARRA) to
resettle dissidents and landless
farmers. It was particularly aimed
at rebel returnees providing
home lots and farmlands in
Palawan and Mindanao.
Republic Act No. 1199
(Agricultural Tenancy Act of 1954)
-- governed the relationship
between landowners and tenant
farmers by organizing
share-tenancy and leasehold
system. The law provided the
security of tenure of tenants. It
also created the Court of Agrarian
Relations.
Republic Act No. 1400 (Land
Reform Act of 1955) -- Created
the Land Tenure Administration
(LTA) which was responsible for
the acquisition and distribution
of large tenanted rice and corn
lands over 200 hectares for
individuals and 600 hectares for
corporations.

Republic Act No. 821 (Creation of
Agricultural Credit Cooperative
Financing Administration) --
Provided small farmers and share
tenants loans with low interest
rates of six to eight percent.
President Carlos P. Garcia
(1957-1961)
Continued the program of
President Ramon Magsaysay.
No new legislation passed.
President Diosdado P. Macapagal
(1961-1965)
Republic Act No. 3844 of August 8,
1963 (Agricultural Land Reform
Code) -- Abolished share tenancy,
institutionalized leasehold, set
retention limit at 75 hectares,
invested rights of preemption
and redemption for tenant
farmers, provided for an
administrative machinery for
implementation, institutionalized
a judicial system of agrarian cases,
incorporated extension,
marketing and supervised
credit system of services of
farmer beneficiaries.
The RA was hailed as one that
would emancipate Filipino
farmers from the bondage of
tenancy.
President Ferdinand E. Marcos
(1965-1986)
Proclamation No. 1081 on
September 21, 1972 ushered the
Period of the New Society.
Five days after the proclamation
of Martial Law, the entire country
was proclaimed a land reform
area and simultaneously the
Agrarian Reform Program was
decreed.
President Marcos enacted the
following laws:
Republic Act No. 6389, (Code of
Agrarian Reform) and RA No.
6390 of 1971 -- Created the
Department of
Agrarian Reform and the Agrarian
Reform Special Account Fund. It
strengthen the position of
farmers and
expanded the scope of agrarian
reform.
Presidential Decree No. 2,
September 26, 1972 -- Declared
the country under land reform
program. It enjoined
all agencies and offices of the
government to extend full
cooperation and assistance to the
DAR. It also
activated the Agrarian Reform
Coordinating Council.
Presidential Decree No. 27,
October 21, 1972 -- Restricted
land reform scope to tenanted
rice and corn lands
and set the retention limit at 7
hectares.
President Corazon C. Aquino
(1986-1992)
The Constitution ratified by the
Filipino people during the
administration of President
Corazon C. Aquino provides
under Section 21 under Article II
that “The State shall promote
comprehensive rural
development and agrarian
reform.”
On June 10, 1988, former
President Corazon C. Aquino
signed into law Republic Act No.
6657 or otherwise known as the
Comprehensive Agrarian Reform
Law (CARL). The law
became effective on June 15,
1988.
Subsequently, four Presidential
issuances were released in July
1987 after 48 nationwide
consultations before the actual
law was enacted.
President Corazon C. Aquino
enacted the following laws:
Executive Order No. 228, July 16,
1987 – Declared full ownership to
qualified
farmer-beneficiaries covered by
PD 27. It also determined the
value remaining unvalued
rice and corn lands subject of PD
27 and provided for the manner
of payment by the FBs
and mode of compensation to
landowners.
President Corazon C. Aquino
(1986-1992)
Executive Order No. 229, July 22,
1987 – Provided mechanism for
the implementation of the
Comprehensive Agrarian Reform
Program (CARP).
Proclamation No. 131, July 22,
1987 – Instituted the CARP as a
major program of the
government. It
provided for a special fund
known as the Agrarian Reform
Fund (ARF), with an initial
amount of Php50
billion to cover the estimated
cost of the program from
1987-1992.
Executive Order No. 129-A, July
26, 1987 – streamlined and
expanded the power and
operations of the
DAR.
Republic Act No. 6657, June 10,
1988 (Comprehensive Agrarian
Reform Law) – An act which
became
effective June 15, 1988 and
instituted a comprehensive
agrarian reform program to
promote social
justice and industrialization
providing the mechanism for its
implementation and for other
purposes.
This law is still the one being
implemented at present.
Executive Order No. 405, June 14,
1990 – Vested in the Land Bank
of the Philippines the
responsibility
to determine land valuation and
compensation for all lands
covered by CARP.
Executive Order No. 407, June 14,
1990 – Accelerated the
acquisition and distribution of
agricultural
lands, pasture lands, fishponds,
agro-forestry lands and other
lands of the public domain
suitable for
agriculture.
President Fidel V. Ramos
(1992-1998)
When President Fidel V. Ramos
formally took over in 1992, his
administration came face to face
with publics
who have lost confidence in the
agrarian reform program.
His administration committed to
the vision “Fairer, faster and
more meaningful implementation
of the Agrarian Reform Program."
President Fidel V. Ramos enacted
the following laws:
Republic Act No. 7881, 1995 –
Amended certain provisions of
RA 6657 and exempted fishponds
and prawns from the
coverage of CARP.
Republic Act No. 7905, 1995 –
Strengthened the
implementation of the CARP.
Executive Order No. 363, 1997 –
Limits the type of lands that may
be converted by setting
conditions under which limits the
type of lands that may be
converted by setting conditions
under which specific categories of
agricultural land are either
absolutely non-negotiable for
conversion or highly restricted
for conversion.
Republic Act No. 8435, 1997
(Agriculture and Fisheries
Modernization Act AFMA) –
Plugged the legal loopholes in
land use conversion.
Republic Act 8532, 1998 (Agrarian
Reform Fund Bill) – Provided an
additional Php50 billion for CARP
and extended its implementation
for another 10 years.
President Joseph E. Estrada
(1998-2000)
“ERAP PARA SA MAHIRAP’. This
was the battle cry that endeared
President Joseph Estrada and
made him very popular during
the 1998 presidential election.
President Joseph E. Estrada
initiated the enactment of
Executive Order N0. 151,
September 1999 (Farmer’s Trust
Fund) – Allowed the voluntary
consolidation of small farm
operation into medium and large
scale integrated enterprise that
can access long-term capital.
During his administration,
President Estrada launched the
Magkabalikat Para sa Kaunlarang
Agraryo or MAGKASAKA. The
DAR forged into joint ventures
with private investors into
agrarian sector to make FBs
competitive.
However, the Estrada
Administration was short lived.
The masses who put him
into office demanded for his
ouster.
President Gloria
Macapacal-Arroyo (2000-2010)
The agrarian reform program was
anchored on the vision “To make
the countryside economically
viable for the Filipino family by
building partnership and
promoting social equity and new
economic opportunities
towards lasting peace and
sustainable rural development.”
Land Tenure Improvement - DAR
remains vigorous in
implementing land acquisition
and distribution component of
CARP. The DAR improves land
tenure system through land
distribution and leasehold.
Provision of Support Services -
CARP not only involves the
distribution of lands but also
includes package of support
services: credit assistance,
extension services, irrigation
facilities, roads and bridges,
marketing facilities and training
and technical support programs.
Infrastrucre Projects - DAR
transforms the agrarian reform
communities (ARCs), an area
focused and integrated delivery
of support services, into rural
economic zones that help in the
creation of job opportunities in
the countryside.
KALAHI ARZone - The KALAHI
Agrarian Reform (KAR) Zones
were also launched. These zones
consists of one or more
municipalities with concentration
of ARC population to achieve
greater agro-productivity.
Agrarian Justice - To help clear
the backlog of agrarian cases,
DAR hires more paralegal officers
to support undermanned
adjudicatory boards and
introduce quota system to
compel adjudicators to work
faster on agrarian reform cases.
DAR respects the rights of both
farmers and landowners.
President Benigno Aquino III
(2010-2016)
He vowed to complete before the
end of his term the
Comprehensive Agrarian Reform
Program (CARP), the centerpiece
program of the administration of
his mother.
He distributed their
family-owned Hacienda Luisita in
Tarlac. Apart from the said farm
lots, he also promised to
complete the distribution of
privately-owned lands of
productive agricultural estates in
the country that have escaped
the coverage of the program.
Under his administration, the
Agrarian Reform Community
Connectivity and Economic
Support Services (ARCCESS)
project was created to contribute
to the overall goal of rural
poverty reduction especially in
agrarian reform areas.
Agrarian Production Credit
Program (APCP) provided credit
support for crop production to
newly organized and existing
agrarian reform beneficiaries’
organizations (ARBOs) and
farmers’ organizations not
qualified to avail themselves of
loans under the regular credit
windows of banks.
The legal case monitoring system
(LCMS), a web-based legal system
for recording and monitoring
various kinds of agrarian cases at
the provincial, regional and
central offices of the DAR to
ensure faster resolution and close
monitoring of agrarian-related
cases, was also launched.
Aside from these initiatives,
Aquino also enacted Executive
Order No. 26, Series of 2011, to
mandate the Department of
Agriculture-Department of
Environment and Natural
Resources-Department of
Agrarian Reform Convergence
Initiative to
develop a National Greening
Program in cooperation with
other government agencies.
President Rodrigo Roa Duterte
(2016 – 2022)
He wanted to pursue an
“aggressive” land reform
program that would help
alleviate the life of poor
Filipino farmers by prioritizing
the provision of support services
alongside land distribution.
He directed the DAR to launch
the 2nd phase of agrarian reform
where landless farmers would be
awarded with undistributed
lands under the Comprehensive
Agrarian Reform Program (CARP).
He planned to place almost all
public lands, including military
reserves, under agrarian reform.
He placed 400 hectares of
agricultural lands in Boracay
under CARP.
Under his administration, the
DAR created an anti-corruption
task force to investigate and
handle reports on alleged
anomalous activities by officials
and employees of the
department.
An “Oplan Zero Backlog” in the
resolution of cases in relation to
agrarian justice delivery of the
agrarian reform program to
fast-track the implementation of
CARP has been implemented.
President Ferdinand “Bongbong”
Marcos Jr. (2022-Present)
"Agrarian Reform must continue"
He vowed to continue the
implementation of the agrarian
reform program during his term
as he delivered his first State of
the Nation Address (SONA), on
Monday, July 25, 2022
He plans to impose the one year
moratorium of payment of land
amortization and interest
payments among Agrarian
Reform Beneficiaries (ARBs) to
help them focus their resources
in procuring farm inputs like
fertilizers, seeds, planting
materials, and farm machinery.
Importance of Agrarian Reforms
- diffuse exsisting tension
between tenant-farmers and
landlords;
- give farmers a dignified
existence in our society;
- bring social justice;
increase the effeciency and
productivity of farmers;
- help solve unemployment;
- increase food production;
- enhance the living condition of
the poor farmers; and
- correct the imbalance where
concentration of land, wealth,
political power are in the hands
of a few.
Resistance in the Implementation
of Agrarian Reform
Fragmentation of Farm-Holdings:
With the institution of land
reform, big land holding is
divided among tenant-farmers
into a family size land which is 3
hectares.
Small Farms became less
producive: In the micro-level, the
farmers become more productive.
The farmers can rely on their
products from daily subsistence.
However, in the macro level,
people suffer because of few
production for national
consumption.
Ineffective Gov't Programs: Most
of the programs initiated by the
gov't on agrarian reforms and
cooperatives failed due to the
ineffeciency of the people
implementing the programs.
Failed Agrarian Reforms
Failure may be attributed to the
following:
Big land holdings are owned by
elite politicians and relatives;
The gov't fails to provide
measures that will assist the
farmers;
Graft and corruption; and
Lack of unity and cooperation
among farmers.
Taxation
Pre-colonial Period
During this time, Filipinos were
communitarians so there was NO
form of tax.
Spanish Period
Spaniards introduced new
income-generating means to the
Filipinos namely:
Manila-Acapulco Galleon Trade
(the main source of income
during its early year where silk
from China and silver from Nueva
Castilla were brought by way of
Manila);

Polo Y Servicio (forced labor for
40 days of men ranging 16 to 60
years of age were obligated to
give service. One can be
exempted by paying falla);
Bandala (one of the taxes
collected from the Filipinos; came
from the Tagalog word mandala
which means round stock of rice
stalks to be threshed);
Encomienda System (the system
goes where a large tract of lands
was given to a person called
encomienderos as reward. They
were given the full authority of
the land by collecting the tribute
from the inhabitants and
govern people living on it); and
Tribute (the residence tax during
Spanish times, may be paid in
cash or kind, partly or wholly).
1884 - Cedula personales
emerged and replaced the tribute.
Cedula serves as a personal
identity paper which is
equivalent to a community tax
certificate.
NOTE: During Spanish era, Cedula
must be carried all the time. A
person who could not present
his/her cedula to guardia civil
could lead to detainment in
prison for being
‘indocumentado’.
American Period
January 1, 1940 - Commonwealth
Act No.465 (imposing of a base
residence tax of fifty centavos
and an additional tax of one peso
based
on factors such as income and
real estate holdings) went into
effect.
The payment of tax during this
period would merit the issue of a
residence certificate.
Corporations were also subject to
the said tax.
Land tax- replaced the Urbana.
This tax is also known as tax on
real estate.
The problem with land tax was
that land titling in the rural area
was very
disorderly.
The internal Revenue Law of
1904 was passed as a reaction to
the problem of
collecting tax from land tax.
Japanese Period
During this period there was no
innovation of taxation.
Economic activities had to stop
when World War II arrived.
The expenditures of Japanese
military government grew
greatly and they issued notes to
cover the cost of the war.
Policies from 1946 up to Present
Manuel Roxas (1946-1948) -
rejected the advice of the
United States in tax collection.
Elpidio Quirino (1948-1953) - the
drive for economic growth
came through an implementation
of imports and exports that
led to import substitution
development.
1953 - tax revenue increased two
fold compared to the year
1948.
Ramon Magsaysay, Carlos P.
Garcia and Diosdado Macapagal
(1953-1965)-
May 15, 1959 - Republic Act (RA)
2211 where Joint Legislative
Executive Tax Commission (JLETC)
was created to institutionalize
the tax research in the country.
The period of post-war republic
also saw a rise in corruption.
Indirect taxation still contributed
to three quarters of tax revenues
and the Omnibus Tax Law of 1969
did not increase the ratio of
income tax to general tax.
Ferdinand Marcos (1965-1985) -
the tax system was still heavily
dependent on the indirect taxes
(made up of 70% of the total tax
collection). Moreover,
during his regime, taxes grew at
an average annual rate of 15%
and generated a low tax yield.
Corazon Aquino (1986-1992) - a
major reform was established in
the tax system under her term
where she introduced the Value
Added Tax (VAT).
1986 Tax Reform Program-
lowering the highest tax
rates,simplifying procedure; and
rationalize the grant of tax
incentives(estimated to be worth
531.7 billion pesos in 1994).
Republic Act (RA) 7716- an act
restructuring the Value Added
Tax(VAT) system, widening its tax
based and enhancing its
administration and for these
purposes amending and
repealing the relevant provisions
of the national internal revenue
code, as amended, and for other
purpose.
Joseph Estrada (1998-2000) - His
term was too short to establish
any change in the tax system.
Gloria Macapagal Arroyo
(2000-2010) - She undertook
increased government spending
without adjusting the tax
collections.
2005- Gloria signed the Republic
Act 9337 or the Expanded
Value-Added Tax (E-VAT).
February 2006- VAT rate
increased from 10% to 12%.
Benigno Aquino III (2010-2016) -
Republic Act 1035- also known as
Sin Tax Reform, which adjusted
the excise tax on liquor and
cigarette.
Additional info.: the collected
enabled to increase the budget of
the Department of Health (DOH)
and Phil Health (from 55.2 million
pesos in 2012 to 515.4 million
pesos in 2015).
Rodrigo Duterte (2016-Present) -
He supported the
implementation of TRAIN (Tax
Reform for Acceleration and
Inclusion) Law.
TRAIN Law aims to limit VAT
exceptions and increase tax on
petroleum products and
automobiles.
What is Taxation?
the power by which the
sovereign, through its
law-making body, raises
revenue to defray the necessary
expenses of the government
merely a way of apportioning the
cost of the government among
those who in some measure are
privileged to enjoy its benefits
and must bear its burdens
The Supreme Court described
that the taxes are what we pay
for civilized society.Without taxes,
government will be paralyzed for
lack of motive power to activate
and operate it.
Duterte vowed to lower the
income tax rates shouldered by
the Filipino people.
Nature of Taxation
Inherent in sovereignty-
- It exists apart from
constitutions and without being
expressly conferred by the
people.
- It can be performed by the
government even if the
Constitution is entirely silent
about it
- While the power to tax is not
expressly provided for in our
Constitution, its existence is
recognized by the
provisions relating taxation.
Legislative in character
- It is exclusively legislative and
cannot be exercised by the
executive or judicial branch of
the government.
- Hence, only the Congress, our
national legislative body
can impose taxes.
- The levy of a tax, however, may
also be made by a local legislative
body subject to such limitations
as may be provided by law.
Subject to constitutional and
inherent limitations
- It is subject to certain
limitations specifically provided
in the Constitution or implied.
- While the rest are inherent and
they are those which spring from
the nature of the taxing power
itself; although they may or may
not be provided in the
Constitution.
- Individual equities or inequities,
however, are not considered in
the exercise of the power; and,
therefore, the mere fact that the
taxation is unjust or oppressive
with respect to a particular
taxpayer does not of
itself render a tax law invalid,
where no constitutional provision
has been violated.
Basis of Taxation
the reciprocal duties of
protection and support between
the State and its inhabitants
The State collects taxes from the
subjects of taxation in order that
it may be able to perform the
functions of government.
The citizens, on the other hand,
pay taxes in order that they may
be secured in the enjoyment of
the benefits of organized society
(benefits received theory).
NOTE: No obligation on the part
of the state that one who pays
more taxes should be given more
protection.
Objectives of Taxation
Revenue - provide funds or
property with which the State
promotes the General Welfare
and Protection of
citizens.
Regulation - has a regulatory
purpose as in the case of taxes
levied one exercises or privileges
like those imposed on tobacco
and alcoholic products, or
amusement places (night clubs,
cabarets, cockpits, etc.)
Regulatory purpose in the
rehabilitation and stabilization of
a threatened industry which is
affected with public interest (like
oil industry).
Promotion of General Welfare -
Supreme Court ruled that
taxation may be used as in
implement of the police power in
order to promote the general
welfare of the people.While the
funds collected under the Oil
Price Stabilization Fund (OSPF)
may be referred to as taxes, they
are exacted in the exercise of the
police power of the State. From
such fund, amounts are drawn to
reimburse oil companies when
appropriate situations arise for
increase in the cost of crude oil
importation.
Reduction of Social Inequality -
this is made possible through the
progressive system of taxation
where the objective is to prevent
the undue concentration of
wealth in the hands of a few
individuals. Progressivity is key
stoned on the principle that
those who are able to pay should
shoulder the bigger portion of
the tax burden.
investments and thereby
promote the country’s economic
growth. Note: the power to
exempt from tax is inherent in
the State. However, with respect
to real property taxes, no
such power exists, save in the
case of condonation of taxes
which can be granted only for
certain justifiable reasons which
are expressly stated in law.
Principles of Sound Taxation
System
Fiscal Adequacy - sufficient to
provide government
expenditures and other public
needs
Theoretical Justice - power of
taxation should be based on
one’s ability to pay
Administrative Feasibility - tax
laws must be capable of
convenient

Encourage Economic Growth - to

grant incentives or exemptions in
order to encourage

Limitation on the Power of
Taxation
Constitutional Limitations -
provided for in the constitution
or implied from its provision
Observance of due process of law
and equal protection of the laws.
(sec 1, Art.3) - any deprivation of
life, liberty or property is with
due process if it is done under
the authority of a valid law and
after compliance with fair and
reasonable methods or
procedure prescribed. The power
to tax, can be exercised only for a
constitutionally valid public
purpose and the subject of
taxation must be within the
taxing jurisdiction of the state.
The government may not utilize
any form of assessment
or review which is arbitrary,
unjust and which denies the
taxpayer a fair opportunity to
assert his rights before a
competent
tribunal.
Rule of uniformity and equity in
taxation (sec 28(1), Art. VI) - all
taxable articles or properties of
the same class shall be taxed at
the same rate. Uniformity implies
equality in burden not in amount.
Equity requires that the
apportionment of the tax
burden be more or less just in the
light of the taxpayer’s ability to
bear the tax burden.
No imprisonment for
non-payment of poll tax (sec 20,
Art. III) - a person cannot be
imprisoned for non-payment of
community tax, but may be
imprisoned for other violations of
the community tax law, such as
falsification of the community
tax certificate, or for failure to
pay other taxes
Non-impairment of obligations
and contracts (sec 10, Art. III) -
the obligation of a contract is
impaired when its terms and
conditions are changed by law or
by a party without the consent of
the other, thereby weakening the
position or the rights of the latter.
IF a tax exemption granted by
law and of the nature of a
contract between the taxpayer
and the government is revoked
by a later taxing law, the said law
shall not be valid, because it will
impair the obligation of contract.
Prohibition against infringement
of religious freedom (sec 5, Art.
III) - the constitutional guarantee
of the free exercise and
enjoyment of religious profession
and worship, which carries the
right to disseminate religious
belief and information, is
violated by the imposition of a
license fee on the distribution
and sale of bibles and other
religious literatures not for profit
by a non-stock, non-profit
religious corporation.
Prohibition against
appropriations for religious
purposes (sec 29 (2), Art. VI) -
Congress cannot appropriate
funds for a private purpose, or
for the benefit of any priest,
preacher or minister or for the
support of any sect, church
except when such priest,
preacher, is assigned to the
armed forces or to any penal
institutions, orphanage
or leprosarium.
Income, property and donor’s
taxes and custom duties (sec 4 (3
and 4), Art.XIV) - exemption of all
revenues and assets of non-stock,
non-profit educational
institutions used actually, directly,
and exclusively for educational
purposes.
Concurrence by a majority of all
members of Congress in the
passage of a law granting tax
exemptions (sec. 28
(4), Art. VI)
Congress may not deprive the
Supreme Court of its jurisdiction
to review, revise, reverse, modify
or affirm on appeal or certiorari,
final judgments and orders of
lower courts in all cases involving
the legality of any
tax, impost, assessment or any
penalty imposed in the relation
thereto
Inherent limitations - restrictions
to the power to tax attached to
its nature.
Purpose - taxes may be levied
only for public purpose;
Territoriality - the State may tax
persons and properties under its
jurisdiction;
International Comity - property
of a foreign State may not be
taxed by another;
Exemption - government
agencies performing
governmental functions
are exempt from taxation
Non-delegation - the power to
tax being legislative in nature
may not be delegated (subject to
exceptions).
Various Sources of Taxation Laws
Constitution - the power of
taxation is merely regulated by
the Constitution.
taxation can be exercised even
without the Constitution,
part of the jurisprudence on
taxation and the legal system of
the Philippines.
-appealable to the Supreme
Court

Statutory (Legislative branch) -

tax laws passed by the Congress.

under the National Internal

Revenue Code (NIRC).

Administrative (Executive branch)

- refers to les general
interpretation of tax laws issued
on a timely basis by the
Commissioner of the Bureau of
Internal Revenue (BIR).

issued by request of the taxpayer

to clarify certain provisions of tax
law.

under BIR rulings. These are

intended to clarify or explain the
law and carry into effect its
general provisions by providing
details of administration of the
Commissioner of the BIR.

Judicial (Judicial branch) - the

decisions of the court of tax
appeals and the Supreme
Court applying or interpreting tax
laws.