§The Governor General was executive chief who
§HISTORY of PHILIPPINE POLITICS,
GOVERNMENTS AND CONSTITUTIONS
§THE PRE-HISPANIC BARANGAY
GOVERNMENT
§In the pre-historic times, much of the Philippines
were ruled by a Datu or Rajah who was a king
and the sovereign of his village, the barangay.
§The barangay was composed of around thirty to
a hundred families. There was the institution of
social classes with the nobles referred to as
“maharlika’ the affluent people of the community;
the free people, “timawa” who engaged in daily
labors, and; the “alipin” who were slaves
categorized as “namamahay” who were accorded
certain rights and privileges, and the
“saguiguilid” who are fully owned by their
masters.
§There was the existence of laws created by the
Datu who was advised by his council of elders.
Laws that deal with property, inheritance, divorce,
child custody and dowry already existed. Judicial
trials were also held and headed by the Datu or
Rajah.
§In Mindanao, where the Muslim religion started
to spread, the Sultanate of Sulu was formed in the
15th century, while the Sultanate of
Maguindanao, in the 16th century.
§SPANISH COLONIZATION PERIOD
§The advent of colonization began with the arrival
of Spain through Ferdinand Magellan in 1521.
Soon after, the Philippines was a crown colony of
Spain through Mexico from 1565 to1821, as such,
Spain ruled with the help of the Council of the
Indies, created in 1524, which was an overseas
ministry governing the colonies of Spain. The
head of the council was the Viceroy of Mexico.
Las Leyes de Indias were the laws that Spain
implemented in the colony.
also had legislative powers, and was, likewise,
President of the Royal Audiencia which served
as the Supreme Court.
§The first government system based on land
partition was the Encomienda, where the ruling
encomenderos had obligations to the natives of
protection, education and evangelization, but with
privileges over tributes, polo and trade. After
Mexico declared its independence in 1821, Las
Islas Filipinas was directly ruled by Spain until
1898.
§Throughout the period of colonization, the
Patronato Real provided for the union of the
State and Church where the Church was placed
under the power of Spain, making the friars
became politically powerful or what is referred to
as “frailocracy”.
§When the encomienda was abolished due to the
abuses committed against the natives, the
provincial system was adopted. In the local
government, the pacified provinces were referred
to as Alcaldias and was headed by the Alcalde
mayor. Local towns were referred to as pueblos
and had the gubernardorcillo as chief. The
pueblos were divided into barrios, or barangays,
where the cabeza, the only position where a
native may be appointed, is the leader.
§THE FILIPINO REVOLTS
§The Filipinos, from the beginning of colonial
oppression have always found themselves in
defiance and struggle. Abuses of the
encomenderos, the forced labor, the tribute and
forced religious conversion were the most often
reasons of grievances. As a result, rebellions and
resistance broke out, more than a hundred in all,
in the cry for freedom.
§Out of these, eventhough short of victory, heroes
rose in the likes of Rajah Sulayman, Diego and
Gabriela Silang, Dagohoy and Hermano Pule.
§In 1868, a revolution ousted Queen Isabel II splinter of the dissolved Liga Filipina that included
giving way to a liberal government under Andres Bonifacio and Deodato Arellano, its first
Marshal Regent Francisco Serrano. His President.
appointment to Gov. Gen. Carlos Ma. Dela Torre
§After its discovery in 1896, the Katipunan
offered democratic reforms for various sectors like
government now under its leader Supremo
the native military, the secular priests, the
Andres Bonifacio declared separation from Spain
education of the natives and freedom of the
in Aug. 26, 1896 in Pugadlawin, Balintawak
press. However these all were abolished when
resulting to a nationwide revolution.
Serrano was deposed. Dela Torre was the
relieved from office by Gov. Gen Izquierdo. His §After the end of exile and on his way to Cuba as
rule is referred as the “restoration of terror” a physician, Rizal was returned to the Philippines
to face the case of rebellion as he was accused
§In January 1872, the failed attempt of the Cavite
as the leader and inspiration of the revolution. He
Mutiny by native soldiers against the government
was found guilty and was executed on December
resulted to a case of rebellion against three
30, 1896. His death drew more men and women
secular priests Fathers Gomez, Burgos and
to join the fight for freedom.
Zamora. They were convicted and were executed.
§In Manila, Bonifacio was repeatedly defeated
§The disappointment of the “Ilustrados” in Europe
and to strengthen it further, Bonifacio proceeded
over the fate of Gomburza pushed for the
to Cavite, the most successful province against
formation of the Propaganda Movement, an
Spain. To unify the Magdiwang and the
action for reforms.
Magdalo factions of Cavite, the Tejeros
§The Propaganda was active for years and was Assembly was conducted. The assembly
most effective during the period of del Pilar, resulted to the dissolution of the Katipunan and
Ponce and Jaena and Rizal. The news organ La the birth of the Revolutionary government of
Solidaridad was in circulation for years to the Philippines that elected Gen. Emilio
address the grievances of the Filipinos against Aguinaldo as President.
Spanish oppression. The “Noli Me Tangere’,
§Bonifacio’s protest to the election and
Rizal’s first novel was considered as the most
non-recognition of the revolutionary government
powerful weapon the Propaganda ever had
resulted to a case of treason which sentenced
against Spain.
him to death.
§However, the disunity among the members
§After Bonifacio’s death the Spanish force was
dismayed Rizal and he resigned his leadership.
reinforced Gov. Gen. Fernando Primo de Rivera,
He returned to Manila where he secretly formed
and Aguinaldo lost Cavite eventually. The
the Liga Filipina, a civic association. Rizal’s
Biak-na-Bato Republic under Aguinaldo was
political plans were disrupted when the
established in 1897 upon the government’s
government exiled him to Dapitan.
retreat in Bulacan. It ratified the Biak-na-Bato
§The exile of Rizal resulted to the dissolution of Constitution drafted by Isabelo Artacho and
the Liga by its affluent members. On the other Felix Ferrer.
hand, the Katipunan, otherwise known as the
§While in Biak-na-Bato, the governments of Spain
Kataas-taasang Kagalang-galangang
and the Republic reached a truce called as the
Katipunan ng Mga Anak ng Bayan (KKK), was
Pact of Biak-na-Bato.
created as a secret organization against the
Spain immediately after. It was founded by a
§In the hope of ending the revolution, the pact
provided for the exile of the Aguinaldo
administration upon the immediate initial payment
of P400,000 to the revolutionaries.
While the government was in exile, the Hong
Kong Junta was established with Felipe Agoncillo
as President.
The pact proved to be a failure in that the
revolution continued after Aguinaldo’s exile
considering that only a few firearms were
surrendered while the generals who remained did
not cease to fight.
§While in exile at Hong Kong, Aguinaldo worked
on his return to the Philippines. Realizing that the
Spanish-American War already broke out, he was
able to negotiate an unstable alliance with the
United States through Commodore George
Dewey.
§On May 1, 1898, the American Asiatic Squadron
destroyed the Spanish armada in the Battle of
Manila Bay. Aguinaldo returned to Cavite while
the Americans were entering Manila.
§The dictatorial government under Aguinaldo was
established upon the advise of his cabinet.
§The revolution regained strength as the
Philippine army defeated the Spaniards in the
provinces from southern Tagalog, to the north,
and in the Visayan islands.
§On June 12, 1898, the culmination of all the
sacrifices of all Filipino heroes and martyrs was
reached when the Independence of the
Philippines was proclaimed by Aguinaldo in his
residence at Kawit, Cavite.
§The national flag was waved while the Marcha
Nacional Filipinas, the national anthem, was
played.
§The Second Revolutionary Government was
established after the day of independence.
§Upon the advice of Premier Apolinario Mabini
the government shifted once more to its
revolutionary state in the attempt to stabilize a
true democratic state that will appeal to the favor
and recognition of the United States.
§On August 13, 1898, the Fall of Manila was
achieved when the Spaniards under Gov. General
Fermin Jaudenes preferred to surrender to the
Americans under Dewey rather than to the
Filipinos. Generals Antonio Luna and Gregorio del
Pilar were not allowed to enter Manila walls by the
allied Americans.
§Immediately after, U.S. President William
McKinley ordered that a Military Government be
established. The first Military Governor of the
Philippines was Gen. Wesley Merritt who was
succeeded by Gen. Elwell Otis. The last was Gen.
Arthur Mac Arthur.
§
§THE FIRST REPUBLIC and the
PHILIPPINE-AMERICAN WAR
§On September 15, 1898, the Malolos Congress
was inaugurated at the Barasoain Church,
Malolos, Bulacan. Its first task was to draft a
constitution needed for the formation of a
republic.
§On November 29, the Congress approved the
Malolos Constitution which was drafted by Felipe
With much debates regarding some provisions,
that included the issue on the separation of
Church and State, Aguinaldo finally approved it
on January 21, 1899.
§On the 10th of December 1898, the Treaty of
Paris was signed. Aguinaldo sent Felipe Agoncillo
as Philippine emissary, and was tasked to insist
the recognition of Philippine independence by
Spain and the United States. Agoncillo was not
recognized.
§In the treaty, Spain transferred her possession of
the Philippines to the United States via cession
together with Puerto Rico and Guam for a
compensation of $20 million.
§On January 4, 1899, Governor Otis made public
the President McKinley Proclamation (on the US
occupation of the Philippines). Aguinaldo and the
government in Malolos protested against the US
proclamation.
served as the lower house of the bicameral
legislature wherein the Philippine Commission
served as the Upper House.
§The first leaders of the Philippine Assembly were
Sergio Osmena, who served as House Speaker,
and Manuel Luis Quezon who served as Majority
Floor Leader.

§On January 23, 1899, the First Republic of the §

Philippines was inaugurated. Desiring to prove
that the country is a stable state, the first
Republic, otherwise known as the “Malolos
Republic” was inaugurated. President Emilio
Aguinaldo was sworn into office as the Republic
President.

§While continuous talks between the Filipino and

American panels resulted to no agreement, an
incident at San Juan Bridge started the
Philippine-American War on February 4, 1899.

§The war resulted to a series of defeats to the

Republic as more American troops arrived. In its
retreat to Palanan, Isabela, President Aguinaldo
was captured resulting to the fall of the Republic.

§AMERICAN OCCUPATION

§On July 4, 1901, right after Aguinaldo's capture,

the U.S. Civil Government was inaugurated with
William Howard Taft as Civil Governor.

§However, the military rule, due to the continuing

resistance, still prevailed over Southern Luzon
until 1902, Northern and Central Luzon until 1905
(after the execution of Macario Sakay), and
Southern Mindanao until 1914 (due to Muslim
resistance).

§The first stage in the development of the Civil

Government was done through the passage of
the Philippine Organic Act of 1902 which was
officially called as the Philippine Bill of 1902,
passed on July 1,1902.

§The act provided for the formation of the

all-Filipino elected Philippine Assembly which

§Finally, the Philippine Autonomy Law or
popularly known as the Jones Law of 1916 was
passed by the U.S. Congress. The Jones Law
finally allows the Philippines to already work for its
independence, thus, leading to the Independence
Missions.
§The end of the Harrison administration made
Leonard Wood to become the next governor.
§His anti-Filipino policies made him unpopular to
government politicians that led to a mass
resignation of his Cabinet members or what was
called the “Cabinet Crisis of 1923”.
§The Os-Rox Mission, or the 9th Independence
Mission of 1931, headed by Senate President
ProTempore Sergio Osmena and House Speaker
Manuel Roxas, triumphantly achieved the
independence law Hare-Hawes-Cutting Act.
§However, this was rejected by Senate President
Manuel Quezon who worked on his own
independence law in the U.S. and returned with
his own Tydings-McDuffie Law which has the
same provisions as the previous one.
§THE COMMONWEALTH OF THE PHILIPPINES
§On July 10, 1934 the Philippine Legislature
elected the representatives to the Constitutional
Convention, the delegates' task was to draft the
Constitution of the Philippines.
§The Presidential election of 1935 made Manuel
L. Quezon as first Commonwealth President with
Sergio Osmena as Vice President.
§Under the 1935 Constitution national defense
was the priority of the government.
§Under the Commonwealth, new government
offices were created, new cities were created,
women were allowed to vote and Filipino, based
on Tagalog, became the national language. In the
1940 plebiscite, the Presidential tenure of 6 years
with no reelection was amended to 4 years with
one reelection. Quezon and Osmena were
thereby reelected in the national election that
followed.
§WORLD WAR 2 IN THE PACIFIC
§After the attack on Pearl Harbor, Hawaii on
December 7, 1941 the Japanese started their
attack of the Philippines the next day. On January
2, 1942, Manila was occupied. The Executive
Commission was formed during the Japanese
occupation in 1942.
§On Jan. 3, the Japanese High Command
proclaimed the founding of the Japanese Military
Administration, which established the Philippine
Executive Commission with Jorge Vargas as
chairman.
§After the departure of President Quezon, Gen.
MacArthur also left Corregidor. After months of
resistance and valor, Bataan fell to the Japanese
resulting to the “Death March” from Mariveles,
Bataan to San Femando Pampanga. About
70,000 American and Filipino soldiers died before
and after the Fall of Bataan.
§After heavy battles and air raids, Corregidor
surrendered on May 1942 to Commander in Chief
Masaharu Homma of the Japanese High
Command. The resistance, nevertheless
continued on with the Guerilla resistance with
leaders such as Manuel Roxas and Ramon
Magsaysay.
§On May 5, 1943, Premier Hideki Tojo publicly
promised independence to the Filipino people. As
a result, the Philippine Preparatory Commission
was organized to draft a Constitution. The
Philippine Constitution was finished on
September 4 and was ratified by the
Constitutional Assembly.
§The election of the delegates to the National
Assembly was held on September 20. On the
25th, the Assembly elected the Speaker and the
President of the future republic. Benigno Aquino
was elected Speaker while Jose P. Laurel
became the President of the Second Republic.
§Jorge Vargas ended his term as chairman of the
Philippine Executive Commission.
§On August 1, 1944, President Quezon died while
in exile. Osmena was then sworn to office in
Washington D.C. as President of the
Commonwealth.
§On October 20, about 174,000 American troops
arrived at Leyte with USAFFE Commander Gen.
Mac Arthur and President Sergio Osmena. The
“Battle of Leyte Gulf”, the largest naval battle in
world history gave the Japanese their conclusive
defeat against the Allied forces.
§On January 5, 1945, MacArthur landed in
Lingayen. Manila, with all its destruction and
casualties, was won in February. The
Commonwealth government was restored in
Manila.
§On July 5, 1945, Mac Arthur finally announced
the liberation of the Philippines.
§To force Japan to her unconditional surrender,
the cities of Hiroshima and Nagasaki were
destroyed by the Americans with their new
weapon, the atomic bomb.
§On August 15, 1945, the Japanese finally
surrendered to the Allied forces in a formal
signing aboard the USS Missouri.
§On August 17, 1945, Jose P. Laurel, in Nara,
Japan, dissolved the Second Republic of the
Philippines.
§THE THIRD REPUBLIC
§On June 9, 1945, the Philippine Congress
convened for the first time after the war. Brig.
Gen. Manuel Roxas was elected Senate
president.
§In the election of April 1946, Manuel Roxas of
the newly founded Liberal Party won against
Nacionalista’s Sergio Osmena. Roxas became
the third, and last President of the
Commonwealth.
§On July 4, 1946, the independence of the
Philippines and the inauguration of the Third
Philippine Republic were highlighted by the
lowering of the American flag by American
Ambassador Paul McNutt and the raising of the
Philippine flag by President Manuel Roxas.
§THE PRESIDENTS OF THE THIRD REPUBLIC
WITH THEIR ACCOMPLISHMENTS
§Manuel Roxas (LP) 1946-48
§His VP was Elpidio Quirino.
§The rehabilitation of the country after the war
was achieved through the U.S. Grant of $25
million loan and UNRRA $10 million;
§U.S.- Philippines military bases agreement;
§The Bell Trade Act (free trade relations with the
U.S.;
§The Parity Amendment gave U.S. citizens equal
rights with Filipinos to develop natural resources
in the country and operate public utilities.
§Roxas died of heart attack in April of 1948 at
Clark Air FIeld.
§Elpidio Quirino (LP) 1948-49-53
§VP was Fernando Lopez
§The Bell Mission report was conducted
§Creation of economic institutions like the ACCFA
and PACSA
§Infrastructures such as the Maria Cristina and
the Ambuklao dam project
§In social welfare, the Boys’ Town of the
Philippines
§An excellent ambassador of goodwill and
friendship; was able to improve foreign affairs
§ His government was tainted with accusations of
graft and corruption like the damaging scam on
the U.S. War Surplus Property amounting to $50
million with $20 million in question and allegation
that Liberal Party used it for its election campaign;
administration failed in its Hukbalahap peace
program due to insincerity.
§Ramon Magsaysay (NP) (1953-57)
§VP was Carlos P. Garcia
§The “Man of the Masses”
§Success in the Hukbalahap amnesty program;
opened Malacanang for the people;
§The formation of SEATO; the Laurel-Langley
Agreement;
§The Philippines-Japan Reparations Agreement;
founding of the Social Security System;
§ The land tenure reform act to address agrarian
problems.
§Died of plane crash on March 17, 1957
§Carlos P. Garcia (NP) 1957-61
§VP was Diosdado Macapagal (LP)
§The “Filipino First” Policy;
§The Austerity Program;
§The Bohlen-Serrano Agreement
§Diosdado Macapagal (LP) 1961-65
§VP was Emmanuel Pelaez
§The Decontrol program;
§The Agricultural Land Reform law;
§The official Philippine claim to Sabah;
§Joined the confederation MAPHILINDO;
§Transfer of independence day from July 4 to
Aguinaldo's June 12;
§Use of Filipino language in official documents;
§Ferdinand Marcos (NP) 1965-1986
§VP was Fernando Lopez (1965-73)
§Stabilization of government finances by means
of more effective collection of taxes, imposing
new tax laws, and getting loans from foreign
banks and governments;
§ Greater production of rice by promoting the IR-8
hybrid "miracle rice" and other fast-growing rice
seeds, and the construction of more irrigation
systems;
§Infrastructures of bridges and roads like the
north diversion road;
§Most number of schoolhouses by a president;
§The improvement of the Philippine National
Railways;
§Intensive operations against smuggling, crime
syndicates, and the communist New People’s
Army (NPA);
§Holding of the Manila Summit Conference in
1966;
§Ferdinand Marcos (1969-73): (KBL)
§Second term was marred by overspending in the
1969 elections the led to higher inflation and the
"floating peso” devaluated;
§The prevalence of dirty politics,
§Rampage of graft and corruption in government,
§The widening gap between the rich and the poor,
§The impotency of the 1935 constitution to cope
with the new socio- economic problems and the
rising tides of crimes, communism and subversion
resulted to student power and demonstrations.
§MARCOS REGIME
§Since the Philippine independence in 1946,
there emerged a persistent movement to change
the 1935 Constitution. In the light of the new
situation, it was already considered obsolete.
§Its defects apparently were: (1) it was a product
of American colonialism and an imitation of the
US Constitution, (2) it gave too much powers to
the president to become a dictator, (3) imbalance
of powers among the legislative, executive and
judicial branches, (4) its Parity Amendment was a
memento of American imperialism, (5) the
COMELEC had no adequate powers to prevent
election anomalies, (7) the GAO (General
Auditing Office) was powerless against corruption,
and (8) it had no provision on local autonomy.
§In 1969, the Communist Party of the
Philippines (CPP) was founded under the
leadership of Jose Ma. Sison.
§In the same year CPP founded the New
People’s Army (NPA) with “Kumander Dante”
Bernabe Buscayno as leader.
§To draft a new constitution, the Constitutional
Convention was created with elected members,
and was inaugurated on June 1, 1971.
§On August 21, 1971, the Plaza Miranda
Massacre happened during a Liberal Party
campaign rally claiming eight lives. This led to the
suspension of the privilege of the writ of habeas
corpus by Marcos on September 21 that year.
§By January of 1972, the writ was restored. On
September 23, 1972, after an “alleged”
assassination attempt against Secretary of
Defense Juan Ponce Enrile, President Marcos
appeared on television to announce his
proclamation of Martial Law. The proclamation
has been signed since September 21.
§The Martial Law resulted to the arrest and
detention of many in the political opposition, the
media and the academe on the accusation that
they were either sympathetic to the rebels,
supporting the rebel movement or members of the
communist movement.
§Senators Benigno Aquino, Jr. and Jose Diokno
were among those who were arrested. Marcos
also imposed curfew in the entire Philippines; the
prohibition of rallies and demonstrations; and the
prohibition of carrying firearms unless authorized.
§He instructed the take over and control of
newspapers, magazines, radio and television
facilities and all media of communications; to take
over the management, control and operation of
MERALCO, PLDT, the National Waterworks and
Sewerage Authority (NAWASA), the Philippine
National Railways (PNR), the Philippine Airlines
and other airline firms, and other public utilities.
§After the proclamation, the Constitutional
Convention (Con-Con) reassembled and resumed
work, except for the anti-Marcos delegates who
have been detained in the military stockades.
They finished the new constitution on November
29 1972.
§Marcos postponed indefinitely the plebiscite.
And, instead, organized the Citizen Assemblies to
represent the people. The General Assembly of
Citizen Assemblies rejected the proposal that the
constitution be ratified through a nationwide
plebiscite.
§On the other hand the Citizen Assemblies voted
for the ratification of the 1973 Constitution through
the Citizen Assemblies; the suspension of the
convening of the Interim National Assembly; the
continuation of martial law, and suspension of
elections for a period of at least seven years.
§On January 17, 1973 the President announced
that the Constitution of 1973 had been ratified
by the Citizen Assemblies.
§The ratification resulted to the abolition of the
Congress, the institution of a parliamentary form
of government, and the prerogative when to call
for the interim national assembly (the parliament).
§From 1972 to 1978 the President would exercise
absolute legislative power.
§On Sept. 26, 1972 Marcos issued Presidential
Decree No. 2 which declared the country under
land reform program. Later, Marcos also issued
P.D. No. 27 on Oct. 21, restricting land reform
scope to tenanted rice and corn lands and set the
retention limit at 7 hectares.
§The Moro National Liberation Front (MNLF), the
BangsaMoro united armed forces that sought for
the independence of the BangsaMoro people
under the chairmanship of Nur Misuari, soon
clashed with the government forces in an armed
conflict resulting to casualties on both sides along
with civilians and destruction to properties.
§In 1975 Marcos initiated a truce with the MNLF
through the involvement of Islamic states. On
December 23, 1976, the MNLF forced the Manila
government under Marcos to sign a peace
agreement under the auspices of the Libyan
government of Col. Muamar Qadafi. This peace
agreement is known as the Tripoli Agreement.
§On October 16-17, 1976 the majority of
barangay voters (Citizen Assemblies) approved
that martial law should be continued.
§They also ratified the amendments proposed by
Marcos which were:
- the creation of the Interim Batasang
Pambansa instead of a national assembly,
whose members would include the
President;
- the President would also become the
Prime Minister and would continue to
exercise legislative powers until martial law
is lifted;
- the President may legislate outside the
IBP when necessary in case of grave
emergency, or threat or danger to national
security, or whenever the IBP cannot act
adequately that he may issue decrees,
orders or instructions, which shall part of
the law of the land.
§The 1976 amendments only continued Marcos’
dictatorship. Even with the creation of the
Batasang Pambansa, Marcos did not relinquish
his legislative powers.
§The amendments only made the IBP a “rubber
stamp” with Marcos being the Prime Minister
aside from being the President.
§Numerous establishments were built during
Martial Law, such as the Philippine Heart Center,
the National Kidney Institute and the Lung Center
of the Philippines. Along with these are the
numerous infrastructure projects like the San
Juanico Bridge, the BLISS housing projects and
the Light Railway Transit in Metro Manila.
§On January 17, 1981, Marcos lifted martial law.
The Opposition called the lifting as a mere "face
lifting" as a precondition to the Philippine visit of
Pope John Paul II.
§On June 16, 1981, right after the lifting of martial
law, the first presidential election in twelve years
was held.
§As expected, Marcos ran and won a massive
victory of 88% over the other “almost unknown”
candidates Alejo Santos of a Nacionalista Party
faction and Cebu Assemblyman Bartolome
Cabangbang of the Federal Party.
§Major opposition parties UNIDO and LABAN
boycotted the elections.
§In March of 1980 former Senator Ninoy Aquino
suffered a heart attack, the result of more than
seven years in prison.
§At the Philippine Heart Center he refused to be
operated by doctors employed by Marcos. He
preferred to go to the U.S. or return to Fort
Bonifacio.
§Imelda Marcos intervened and offered him to go
to the U.S. on conditions that he will stay and will
not speak there against Marcos.
§Aquino was operated in Dallas, Texas,
recovered and traveled already only after a
month. Marcos extended his exile for medical
reasons.
§Eventually, Aquino renounced his two covenants
with Imelda. Aquino spent three years in
self-exile, setting up a house with Cory and their
kids in Newton, Boston, Massachusetts.
§He worked on two books, gave lectures and
traveled extensively in the U.S. delivering
speeches.
§Marcos, on his part, accused Aquino of
masterminding some bombings in Metro Manila
from 1981-82. Aquino denied advocating a bloody
revolution, but warned that radicalized
oppositionists may resort to this soon.
§Early in 1983, Aquino became apprehensive of
the worsening political and economic situation of
his country combined with the rumored illness of
Marcos.
§He wanted to speak to Marcos and present to
him his rationale for the country's return to
democracy.
§On August 2l, 1983 former Senator “Ninoy”
Aquino returned to the Philippines. A few steps
after leaving the plane multiple gunshots were
heard. Aquino was shot dead in the head at the
tarmac of the Manila International Airport while in
the custody of the Aviation Security Command
(AVSECOM) guards.
§Conflicting reports on the assassination and that
of his alleged killer, Rolando Galman, were
assigned to an investigation by the presidential
fact-finding board.
§FORMER SENATOR “NINOY” AQUINO
§The country was enraged with the murder of
Ninoy Aquino.
§His funeral turned to be the longest and largest
in Philippine history as it was attended by some
two million people.
§The death of Ninoy resulted to continuous
massive rallies and demonstrations in Manila.
§Marcos, immediately created a fact finding
commission to investigate on the “Aquino-Galman
Double Murder” case. The first under Chief
Justice Enrique Fernando was disbanded
immediately.
§A five-man independent board of inquiry, the
Agrava Fact-Finding Board headed by Justice
Corazon Agrava was then created.
§The investigation came up with the findings that
the Aquino assassination was planned and
executed by the military, not by the communists
as claimed by Marcos, and that it was not
Galman who shot and killed Aquino.
§The Agrava report implicated seven military men
headed by Brig. Gen. Luther Custodio, chief of
the AVSECOM. The four other members,
however, implicated twenty-five military men
headed Gen. Fabian Ver (AFP Chief of Staff),
major Gen. Prospero Olivas (PC/Metropolitan
Command) and Gen Custodio.
§The reports were submitted to the
Sandiganbayan for a trial which decided for the
acquittal of all 26 accused. The people
protested the decision with rallies and
demonstrations flooding the streets of Metro
Manila.
§By 1985, the political and economic instability in
the country faced fears that the violent overthrew
of the Marcos dictatorship was forthcoming.
§Massive rallies and demonstrations in Metro
Manila were much more frequent than at any
other time. Allegedly, the White House had
advised the Marcos government to exert effort to
gain once more the confidence of the people.
§Foreign news agencies began to emphasize the
issue of “loss of confidence” on Marcos.
§In order to prove to the international community
that he still has people’s confidence, Marcos,
called for a snap special presidential election on
February 7, 1986.
§The formidable-richly funded pro-government
KBL party proclaimed President Marcos and
Assemblyman Arturo Tolentino as their official
candidates for president and vice-president,
respectively. Tolentino was a former Marcos critic
who was courted by the “sickly” Marcos to run
with him.
§On the other hand, the oppositionist United
Nationalist Democratic party (UNIDO) leader
Salvador “Doy” H. Laurel settled for the Vice
Presidency to give way to Ninoy’s widow Corazon
“Cory” C. Aquino to run for president.
§In the campaign, Marcos was accused to have
used all efforts using "guns, goons and gold" to
intimidate voters to support the KBL ticket. It was
alleged that the government party implemented a
massive strategy to fake and cheat the results of
the elections in favor of the KBL candidates.
§After the election, conflicting results showed
Marcos-Tolentino winning in the partial official
count of the Commission of Elections
(COMELEC) while, on the other hand, Aquino and
Laurel were leading in the unofficial count of the
National Movement for Free Elections
(NAMFREL), headed by Jose Concepcion, Jr. and
was serving as the official citizen’s arm for that
election.
§The confusion was further aggravated when, in
the midst of the canvassing, 30 COMELEC
computer operators walked out of the PICC
hall with the complaint that their figures were
being tampered and were inconsistent with what
was being showed.
§The COMELEC count ended with the official tally
of Marcos-Tolentino winning the election. In the
Batasan Pambansa, Speaker Nicanor Yniguez
declared the two as the duly elected President
and Vice-President.
§Massive protests followed. Due to the reports of
alleged fraud, the Catholic Bishops Conference of
the Philippines (CBCP) issued a statement
condemning the elections. The U.S. Senate
passed a resolution stating the same.
§Mrs. Aquino called the people to a “civil
disobedience” protest to pressure Marcos to step
down.
§On February 16, 1986, Mrs. Aquino, along with
the opposition, rallied the people at the Luneta
Grandstand for the “Tagumpay ng Bayan”. The
occasion was attended by more than three million
people.
§THE PEOPLE POWER REVOLUTION
§The "People Power Revolution" began,
allegedly, as an attempted coup by the Reform
the AFP Movement (RAM), a group of young
military men organized by Col. Gregorio “Gringo”
Honasan. On Feb. 22, Saturday, Lt.. Michael
Asperin and 18 other soldiers were apprehended
by Marine guards at the Bonifacio Naval Station
for their unauthorized presence and suspicion of
espionage.
§Defense Minister Enrile was informed and, with
Vice Chief of Staff Gen. Fidel Ramos, gave a
press conference at the Ministry of National
Defense at Camp Aguinaldo to announce their
withdrawal of support to the President.
§Ramos called upon various military units and the
police to support their cause.
§The Radio Veritas - a Catholic radio station
covered the conference. Marcos also conducted
his own news conference calling on Enrile and
Ramos to surrender.
§Via Radio Veritas, Archbishop of Manila Jaime
Cardinal Sin exhorted Filipinos to come to the aid
of the rebel leaders by going to EDSA between
Camps Crame and Aguinaldo and give support,
food and other supplies.
§However dangerous, considering the possibility
of a military encounter a multitude of people
marched to EDSA.
§From February 23-25 people, coming from all
walks of life, continued to pour in EDSA as hours
passed, armed only with prayers, rosaries, and
the statue of Our Lady of Fatima.
§Government troops under Brig. Gen. Artemio
Tadiar that attempted to attack the rebel soldiers,
were stopped by thousands of people forming
human barricades.
§Tadiar threatened the crowds but were not
moved, forcing them to stand by from a distance.
Soon, the government troops that came defected
instead of attacking.
§At the height of the people power, an estimated
three million filled EDSA from Ortigas to Cubao.
In the late afternoon of the 24th, rebel helicopters
attacked Villamor Air Base, destroying
presidential vehicles.
§Another helicopter fired a rocket at Malacanang
and caused minor damage. Later, many officers
have defected while majority of the AFP had
already changed sides.
§On the morning of the 25th, Cory Aquino was
inaugurated as President of the Philippines at
Club Filipino in Greenhills with Laurel as
Vice-President. Attending the ceremonies were
Ramos, who was promoted to Chief of Staff,
Enrile, who was reinstated, and many politicians.
§In her simple inaugural message President
Aquino expressed her gratitude to the people and
the military for their fight for freedom. She
appealed to all Filipinos to "work for national
reconciliation which was why Ninoy came back,
and to unite in the rebuilding of the country. In
conclusion she pleaded that Filipinos to continue
praying for God’s help.
§An hour later, Marcos conducted the
inauguration at Malacañang. On the Palace
balcony, Marcos took his oath as President on
broadcast by channels 9 and 13, and the private
channel 7. No invited foreign dignitaries attended.
Marcos was making a speech when the broadcast
was cut by rebel troops.
§At this time, thousands had amassed at the
barricades along Mendiola near the Palace. They
were prevented from storming the Palace by loyal
soldiers securing the area. The angry
demonstrators were pacified by priests who
pleaded them not to be violent.
§Marcos, later, was advised by White House that
exile is a must. Marcos was disappointed. Later,
Marcos talked to Enrile requesting a safe
passage.
§Finally, at 6:00 p.m., the Marcos family was
transported by four American helicopters to Clark
Air Base on to Guam, and finally to Hawaii.
§When the news of Marcos' flight broke out, the
people rejoiced in the streets. At Mendiola, the
demonstrators finally stormed Malacañang, long
denied to Filipinos for almost two decades.
§Looting by some protesters occurred, but the
majority only wandered the extravagance.
§People around the world rejoiced and
congratulated Filipinos they knew.
§CORY AQUINO (PDP)
1986-1992
§The first thing Cory Aquino did was to restore
democracy. Immediately, she ordered the release
of political prisoners and restored the writ of
habeas corpus in regions IX and XII in Mindanao.
She also opened Malacañang to the public once
again.
§Thousands of people who visited the palace
were shocked at how the Marcoses lived in luxury
for 20 years while the people were suffering. They
also saw examples of the extravagant lifestyle of
Imelda Marcos, her 3,000 pairs of custom-made
shoes, more than 1,000 gowns, hundreds of
perfume bottles and her over sized bed.
§Before the drafting of a new constitution and its
ratification by the people, President Aquino issued
Proclamation No. 3 on March 25, 1986,
promulgating the Provisional Constitution of the
Republic of the Philippines, otherwise known as
the "Freedom Constitution".
§This constitution was designed and adopted as
an instrument for the transition.
§To restore political stability, President Aquino
called for the drafting of a new constitution that
would replace both the 1973 amended
constitution and the 1986 provisional constitution.
§On June 2, 1986, she appointed an independent
Constitutional Commission (Con-Com) and gave
them three months to frame the new constitution.
§On October 15, 1986, one month behind
schedule, the commissioners approved the entire
draft of the new charter by a vote of 45 to 2.
§Con-Com president, former Supreme Court
Justice Cecilia Munoz Palma led the yes votes.
The new constitution was submitted to the
President who, in response, called for a new
registration of voters and a plebiscite to ratify the
charter.
§On February 2, 1987, the people went to the
polls and ratified the new constitution in a national
plebiscite. It was the most peaceful and honest
poll in years.
§Salient Features of the 1987 Constitution :
§1. A declaration of state policies which pursues
freedom from nuclear weapons, upholds the
sanctity of family life and protects the unborn,
ensures equality for women, provides for a
Filipino controlled economy, promotes agrarian
reform, prohibits political dynasties, and takes
measures against graft and corruption;
§2. A new Bill of Rights which bans the death
penalty, and the use of torture, intimidation or
secret detention of state prisoners.
§3. The creation of a permanent Commission on
Human Rights to safeguard the rights of the
people.
§4. The establishment of a presidential system of
government, with checks and balances between
the three branches of the government.
§5. The limitation of the President's term to six
years without reelection, with a ban against
appointment of relatives to public office.
§6. The President's right to proclaim martial law
or suspend the writ of habeas corpus is limited to
60 days which the Congress, afterwards, may
revoke or extend.
7. The establishment of a people elected
bicameral congress whose legislative powers are
given with built-in specific safeguards.
8. Provision for laws, constitutional amendments,
and impeachment cases that may be initiated
directly by the people.
9. Provision for the autonomy of local
governments and the creation of autonomous
regions for the Cordilleras and the Muslim
Mindanao.
10. Provision for free education up to high school
level.
11. The government's right to incur new loans is
subject to freedom of information and limitations
by Congress and monetary board.
§On May 11, 1987, new senators and
congressmen were elected to the new congress.
It was one of the most peaceful and honest
elections in Philippine history.
§Sen. Jovito Salonga was elected Senate
President, while Ramon Mitra as Speaker
of the House of Representatives.
§President Aquino inherited the problems
besetting the former administration which was
worsened by economic mismanagement and the
uncontrollable greed of the Marcoses, their
relatives and cronies.
§Worst, the country was burdened with a foreign
debt of more than $26 billion.
§For economic recovery, intensive efforts were
exerted to attract more foreign investments.
§In 1986, Mrs. Aquino was invited to deliver a
speech in the U.S. Congress. The speech dealt
on the struggle of the Filipino people against
dictatorship and for the restoration of democracy.
§The members of the U.S. Congress gave her a
standing ovation.
§Aquino was likewise selected as Time
Magazine's Woman of the Year in 1986.
§As provided for in the 1987 Constitution, the
government launched, in July 1987, the
Comprehensive Agrarian Reform Program
(CARP) by virtue of R.A. 6657.
§Unlike the P.D. 27 of Marcos which only covered
private agricultural lands devoted to rice and corn,
the CARP covers all private or public agricultural
lands regardless of crops grown.
§The government has also exerted efforts to
recover the so-called ill-gotten wealth of the
Marcos family and their cronies through the
Presidential Commission on Good
Government (PCGG).
§During her term, Aquino repeatedly faced coup
attempts.
§1. In July 1986, Marcos loyalists attempted to
establish a rival government at the Manila Hotel
with Arturo Tolentino as temporary president.
§2. In August 1987, the attempted military coup
“God Save the Queen” posed a more serious
threat. Gen. Fidel Ramos foiled the attempt and
arrested its leader Col. Gregorio Honasan of the
RAM.
§3. In December 1989 coup proved to be the
most serious as the government and rebels forces
encountered in several portions of Metro Manila
with an attempt to attack Malacañang. Honasan,
its leader, was again arrested. He would be
granted amnesty during the Ramos
administration.
§The Aquino administration also faced a number
of natural disasters such as the eruption of Mt.
Pinatubo in 1991 which devastated the economy
of the Philippines. The disaster coincided with the
termination of the U.S.-Philippines Military Bases
Agreement in the Philippines.
§The Central Luzon earthquake in 1990 resulted
to 1, 700 casualties and a burden of infrastructure
problems for the administration.
§The power problem also plagued the term of
Aquino resulting in repeated brown-outs
nationwide.
§The Presidents of the 5th Republic of the
Philippines under the 1987 Constitution
§Fidel V. Ramos (UNDP-NUCD)
1992-1998
Vice President: Joseph Ejercito Estrada
§Joseph E. Estrada (PMP)
(1998-2001)
Vice President: Gloria Macapagal-Arroyo
§Gloria Macapagal-Arroyo
 (NUCD-UNDP)
(2001-2004-2010)
Vice President:
Teofisto Guingona (2001-2004)
Noli de Castro (2004-2010)
§Benigno Simeon Aquino III (LP)
§(2010-2016)
Vice President: Jejomar Binay
§Rodrigo R. Duterte (PDP/LABAN)
(2016-PRESENT)
Vice President: Leni Robredo
TAXATION
Fundamentals of Taxation
•The beginning of the idea of taxation cannot be dated
in the continuum of our history. It came as a matter of
survival for the government.
•The development of tax law as a comprehensive and
general system is a recent phenomenon resulting from
the evolution of taxes and increasing state-economy
relationship.
•A tax law is a body of rules passed by the legislature
by virtue of which the government acquires a claim or
property as a matter of legal duty or obligation by
operation of law.
What is a Tax?
•Tax is a compulsory contribution to the government’s
revenue, levied by the government on workers' income
and business profits, properties and property rights or
added to the cost of some goods, services, and
transactions.
What is Taxation?
Taxation is the power of the sovereign to impose
burden or charges upon persons, property or property
rights for the use and support of government in order
to enable it to discharge its function.
Nature of Taxation Power
Inherent
The power of taxation is an essential and inherent
attribute of sovereignty, belonging as a matter of right
to every independent government. The government
possesses it without being conferred by the people.
The power is inherent because the sustenance of
government requires contribution from the citizens.
legislative
The power of taxation is legislative in character
because only the legislature can make tax laws. It is
an exercise of the high act of the sovereignty to be
performed only by the legislature upon consideration
of the policy, necessity and public welfare. Having the
power to tax, it must also possess the sole power to
prescribe the means by which the tax shall be
collected, and to designate the officers through whom
it shall be enforced.
Purposes of Taxation
The primary purpose of taxation is to raise revenues
for public needs so that the people may be enabled to
live in a civilized society.
It may be increased in order to stabilize prices and
stimulate greater production; taxes on imports may be
increased to favor domestic production; or be
decreased to encourage foreign trade.
It can also mobilize capital to be poured into capital
deficient fields of business.
Thus, taxation is an instrument of fiscal policy that
influences the direction and structure of money supply,
prices and of the national economy.
Bases of Taxation
The power of taxation originated from the theory that
the existence of a government is a necessity. No
government, whether democratic or despotic, can
exist without resources to finance its operations.
A true tax is an exaction for revenue that is for the
support of the government.
Inherent Limitations of the Power of Taxation
1. Limitation of public purpose – A tax is for public
purpose where it is for the support of government, or
any of the recognized object of the government, or
where it will directly promote the welfare of the
community in equal measure.
2. Limitation of territorial jurisdiction – The general
rule is that sovereignty of a state extends only as far
as its territorial jurisdiction. It follows that its taxing
power does not extend beyond its territorial limits, but
within its limit, it may tax persons, property, income or
business.
3. Limitation of double taxation – Double taxation
may be understood as direct duplicate taxation which
means taxing twice by the same public authority for
the same purpose during the taxing period some of
the property in the territory in which the tax is paid
without taking all of them a second time.
4. Limitation of non-delegation of taxing power –
The constitution provides that sovereignty resides in
the people and all government authority emanates
from them. Under a republican form of government,
the people created a legislative department for the
exercise of their legislative power manner in which
those rules shall be given effect. The power cannot be
delegated to the President and to local government.
However, it may be delegated to the municipal
corporations which are the instrumentalities of the
state for the better administration of the government in
matters of local concerns.
5. Limitation of exemption of government agency
or instrumentality – The general rule is that agencies
and instrumentalities of the government is exempted
from taxation. So, properties owned by the Philippine
government, any province, city, municipality, or
municipal districts are exempted from taxation.
However, government entities performing
profit-making activities are not exempted from
taxation.
Basic Principles of Taxation
1. Fiscal adequacy – emphasizes the source of
revenue as a whole must be sufficient to meet the
expanding governmental expenses regardless of
business conditions, export taxes, trade balances, and
problems of economic adjustments.
2. Equality or theoretical justice – refers to the use
of revenues which must be believed based on the
taxpayer’s ability to pay.
3. Administrative feasibility – means that the tax
system must be clear to the taxpayers, can be
enforced and is convenient and not burdensome or
discouraging to a business activity.
Essential Characteristics of Taxes
1.It is an enforced contribution
2.It is exacted pursuant to legislative authority
3.It is contribution in money
4.It is levied upon person, property and property rights
5.It is for the purpose of raising revenue
6.It must be for public purpose
7.It must be proportionate in character
Classification of Taxes
1.ACCORDING TO PURPOSE
a.Fiscal Taxes – designed to raise revenues for
governmental needs. Ex. Percentage tax on locally
manufactured commodities
b.Regulatory Taxes – designed to achieve some
social and economic goals irrespective of whether
revenue is actually raised or not. Ex. protective tariff or
custom duties
Classification of Taxes
2.ACCORDING TO OBJECT
a.Personal, Captivation or Poll Tax – imposed on
individuals within the jurisdiction of the taxing power,
without regard to the amount of their property or
occupation in which they are engaged. Ex. residence
tax
b.Property Taxes – computed upon the valuation of
property and assessed at the owner’s domicile,
although privileges may be included in the valuations
Ex. real state tax
c.Excise Tax – imposed directly by the legislature and
the sum is measured by the amount of business done
or the extent to which the privilege has been enjoyed
or exercised.
Classification of Taxes
3.ACCORDING TO SUBJECT
a.Direct Tax – when the person on whom the tax is
imposed absorbs the tax or bears it.
Ex. Income Tax
b.Indirect Tax – charge paid by a person other than
the one on whom it is legally imposed. Ex.
Value-Added Tax
Classification of Taxes
4.ACCORDING TO DETERMINATION OF AMOUNT
a.Specific Tax – of fixed amount by the ear or
number, or by some standards of weight and
measurement, and requires no assessment other than
a listing or classification of the subjects to be taxed Ex.
excise taxes on wines and liquors
b.Ad Valorem Tax – of fixed proportion, of the value
of the property with respect to which the taxes are
assessed, and require the intervention of assessors to
appraise the value of such property before the amount
due from each taxpayer can be determined. Ex. real
state tax, excise tax on cigars and cigarettes
Classification of Taxes
5. ACCORDING TO AUTHORITY IMPOSING THE
TAX
a.National Taxes –levied and collected by the national
government Ex. Income Tax
b. Municipal Tax – levied and collected by the
municipal government Ex. Real Estate Tax
Classification of Taxes
6. ACCORDING TO RATE
a.Proportional Tax – based on a fixed percentage
regardless of the amount of income, property or other
bases to be taxed, a single rate being applied to
different objects with different values.
b.Progressive Tax –the tax rate increases as the tax
base increases. Ex. income tax
c.Regressive Tax –the effective rate decreases as the
base increases. Ex. Value-Added Tax

Forms of Escape from Taxation

1.Shifting – transfer of the burden of a tax by the
original payer on the one on whom the tax was
assesses or imposed to another or someone else.
2.Capitalization – special form of backward shifting. It
occurs when the good is durable good, the whole
series of future taxes is to be shifted backward at the
time of purchase, and the future taxes must be
capitalized and deducted in a lump sum from the price
offered.
3.Transformation – this is effected through the
process of production. When the producer pays the
taxes himself and recovers the additional expenses by
improving his production thereby turning out units of
his production at lower cost.
4. Evasion – illegal effort to avoid payment of tax
5. Avoidance –use of legally permissible means to
reduce tax liability
6.Exemption – grant of immunity to a particular
person or corporation from a tax upon properties or
exercise which they are obligated to pay.