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REVIEWER GEd 105 SEMI
1. WHAT IS CONSTITUTION?
• A constitution is a basic principles and
laws of the nation, states pr social
group that determine the power and
duties of the government and
guarantee certain rights to the people
in it. It is a written instrument
embodying the rules of a political or
social organization. (Merriam-Webster
n.d )
2. THE 1897 CONSTITUTION OF BIAK - NA -
BATO
• On November 1, 1897 at Biak-na-Bato
in the town of San Miguel De Mayumo
in Bulacan was known Constitutional
Provisional de la Republica de Filipinas
written and promulgated in Spanish.
3. THE 1899 MALOLOS CONSTITUTION
(1599-1901)
• On January 20, 1899 at Barasoain
Church in Malolos Bulacan the Malolos
Congress proclaimed, enacted and
ratified "Constitucion Politica" (Political
Constitution.
4. ACT OF THE UNITED STATES CONGRESS
(1902-1934)
• December 10, 1898 to March 24, 1934
• The united states congress passed (3)
acts
• Philippines Organic Act of 1902
• Philippine Autonomy Act of 1916
• Tyding's McDuffie Act of 1934
A. Philippines Organic Act of 1902
• "Philippine Bill of 1902 Or Cooper Act
after its author Henry Cooper
• was the first organic law for the
Philippine Islands enacted by the United
States
• Provide for the creation of a popularly
elected assembly
 Philippine Commission
 Philippine Assembly
B. Philippine Autonomy Act of 1916
• "Jones Law after its author William
Atkinson Jones
• Explicitly stated that it was and had
always been the purpose of the people
of the United States to end their
sovereignty over to the Philippine
Islands
C. Tydings - McDuffie Act of 1934
• Provide authority and define
mechanisms for the establishment of a
formal constitution via a constitutional
convention.
• Sponsored by Senator Millard E.
Tydings (Dem.) of Maryland and
Representative John McDuffie (Dem.)
of Alabama
• Commonwealth Law
5. THE 1935 CONSTITUTION
(1935-1943, 1945-1973)
• The 1935 Constitution was written in
1934 also known as the old
constitution
• It's approved and adopted by the
Commonwealth of the Philippines
(1935-1946) and later used by the Third
Republic (1946-1972)
• Written with an eye to meeting the
approval of the United States
Government.
6. THE 1943 CONSTITUTION
(1943-1945)
The 1943 Constitution was drafted by a
committee appointed by the Philippine
Executive Communission
• The 1943 constitution provided strong
executive powers. The legislative
consisted of unicameral national
assembly and only those considered to
be anti-US could stand for election,
although in practice most legislator
were appointed rather the elected.
• It is also known as the Japanese
sponsored or puppet constitution

7. The 1973 Constitution (1973-1986)
• The 1973 Constitution, promulgated
after Marcos’ declaration of martial law,
was supposed to introduce a
parliamentary-style government.
Legislative power was vested in a
unicameral National Assembly whose
members were elected for six-year
terms.
• It is called the Marcos Constitution
 The 1976 amendments were:
a. An Interim Batasang Pambansa (IBP)
substituting for the Interim National
Assembly;
b. The President would also become the
Prime Minister and he would continue
to exercise legislative powers until such
time as martial law as lifted.
• The 1973 Constitution was further
amended in 1980 and 1981. In the 1980
amendment, the retirement age of the
members of the judiciary was extended
to 70 years.
• In the 1981 amendments, the false
parliamentary system was formally
modified into a French-style semi-
presidential system:
a. Executive power was restored to the
President;
b. Direct election of the President was
restored;
c. An Executive Committee composed of
the Prime Minister and not more than
14 members was created to “assist the
President in the exercise of his powers
and functions and in the performance
of his duties as he may prescribe,” and
the Prime Minister was a mere head of
the Cabinet.
• The last amendments in 1984 abolished
the Executive and restored the position
of Vice-President) which did not exist in
the original unamended 1973
Constitution).
8. The 1986 Freedom Constitution
(1986-1887)
• Immediately following the 1986 People
Power Revolution that ousted Marcos,
President Corazon C. Aquino issued
Proclamation No. 3 as a provisional
constitution. It adopted certain
precisions from the 1973 Constitution
while abolishing others.
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9. The 1987 Constitution (1987-
Present)
• The Constitutional Commission was
composed of fifty members appointed
by Pres. Corazon Aquino from varied
backgrounds including several former
members of the House of
Representatives, former justices of the
Supreme Court, a Roman Catholic
bishop and political activists during the
Marcos regime. The Commission
elected Cecilia Munoz-Palma, a former
Associate Justice of the Supreme Court,
as the president.
• Lino Brocka film director and political
activist who was member of the
Commission, walked out before the
constitution’s completion, and two
other delegated dissented from the
final draft.
• This constitution is also called Cory
constitution
• The Commission finished the final draft
on October 23, 1986 and presented it to
Aquino n October 15, the constitution
was ratified by a nationwide plebiscite
on February 8, 1987.
Preamble
Article I-National Territory
Article II- Declaration of Principles and
State Policies
Article III- Bill of Rights
Article IV- Citizenship
Article V- Suffrage
Article VI- Legislative Department
Article VII- Executive Department
Article VIII- Judicial Department
Article IX- Constitutional Commissions
Article X-Local Government
Article XI- Accountability of Public
Officers
Article XII- National Economy and
Patrimony
ARTICLE XIII-SOCIAL JUSTICE AND
HUMAN RIGHTS
ARTICLE XIV-EDUCATION, SCIENCE AND
TECHNOLOGY, ARTS, CULTURE AND
SPORTS

ARTICLE XV-THE FAMILY
ARTICLE XVI- GENERAL PROVISIONS
ARTICLE XVII -AMENDMENTS OR
REVISIONS
ARTICLE XVIII-TRANSITORY
PROVISIONS
BRIEF HISTORY OF PHILIPPINE
TAXATION
SPANISH ERA
 During the 17th and 18th centuries, the
Contador De` Resultas served as the
Chief Royal Accountant whose function
were similar to the commissioner of
internal revenue today.
 He was the chief arbitrator whose
decision on financial matters was final
except when revoked by the council of
Indies.
 During those times, taxes were
collected from the inhabitants varied
from tribute or head tax of one gold
maize annually; tax on value of
jewelries and gold trinkets; indirect
taxes on tobacco, wine, cockpits, burlas,
and powder.
AMERICAN ERA
 In the early American regime from the
period 1898 to 1901, the country was
ruled by American military governors.
 In 1902, the first civil government was
established under William H. Taft.
However , it was only during the term
of second civil governor Luke E. Wright
that the Bureau of Internal Revenue
(BIR) was created in July 2, 1904
 The second American collector was Ellis
Cromwell (1909-1912)
 The third was William T. Holting (1912-
1214)
 The fourth American collector was
James J. Rafferty (1914-1912)
JAPANESE ERA
 Under the Japanese regime (1942-
1945), the Bureau was combined with
the Customs Office and was headed by
a Director of Customs and Internal
Revenue.
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POST-WAR ERA
 On July 4, 1946, when the Philippines
gained its independence from the
United States, the Bureau was
eventually re-established separately.
 In 1951, the withholding tax system was
adopted by Republic Act (RA) 690.
 From 1954 to 1957, major
reorganizations took place in the
Bureau which created various offices,
including the setting up of regional
offices in Cebu and Davao in 1995.
 In January 1957, the position title of the
head of the Bureau was changed from
collector to commissioner. The last
collector and the first commissioner of
the BIR was Jose Arañas.
 In 1958, the tax Census Division was
established to consolidate all
statements of assets, incomes and
liabilities of all individual and resident
corporations in the Philippines into a
National Tax Census.
 On June 19, 1959 the rewards Law (RA
No. 233) was passed to strictly enforce
the payment of taxes and to further
discourage tax evasion, whereby
informers were rewarded the 25%
equivalent of the revenue collected
from the tax evader.
WHAT IS TAXATION?
– It refers to compulsory or coercive
money collection by levying authority
usually a government.
– Usually referred to as an act; resulting
revenue is usually called taxes.
– Which governments finance their
expenditure by imposing charges on
citizens and corporate entities.
– Refers to the practice of a government
collecting money from its citizens to pay
for public services.
– Without taxation, there would be no
public libraries or parks.
– It does not require consent from the
payor and the payment is not directly
tied to any good bought or services
rendered.

– The government compels taxation –
through penalties and imprisonment.
– Taxation is legally different than
extortion or a protection racket
because the imposing institution is a
government, not a private actors.
– Taxation occurs on both physical
assets, such as property, and specific
events, such as sales transactions.
– One of the most critical and
contentious issues in modern politics.
WHY DOES THE GOVERNMENT
COLLECT TAXES?
• To provide basic services such as
education, health, infrastructure and
other social services for all.
For connectivity and industrial and
agricultural facilities
WHO PAYS TAXES?
• Income tax
Wherein people with higher income
should pay more.
•Consumption Tax
The more you consume, the
higher the tax you pay.
•Another case:
Filipinos living abroad.
WHERE DO MY TAXES GO?
• Used to fund social services and
investments in infrastructure and
human capital development.
• Taxes get directly transferred to the
poorest through targeted transfers.
4Ps, pension for senior citizens,
allowance for PWDs, and Phil Health)
LEGAL BASES OF PHILIPPINE TAXATION
• Governed chiefly by the Constitution of
the Philippines and three Republic
Acts.
A. ARTICLE VI, SECTION 28.
The rule of taxation
shall be equitable and that congress
shall evolve a progressive system of
taxation.
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B.NATIONAL LAW
• NATIONAL INTERNAL REVENUE CODE
REPUBLIC ACT NO. 8424 or TAX
REFORM ACT OF 1997
• REPUBLIC ACT NO. 10963 or the TAX
REFORM FOR ACCELERATION AND
INCLUSION ACT OF 2017.
• REPUBLIC ACT NO. 7160 or the LOCAL
GOVERNEMNT CODE OF 1991.
KINDS OF TAXES
 DIRECT TAXES
That is paid from your income and
properties.
Example:
Personal and corporate income taxes,
property and capital taxes.
• INCOME TAX-
• direct tax paid by an individual or
organization imposed on:
• COMPENSATION INCOME-
Salaries, wages, taxable bonuses,
fringe benefits and other allowances.
BUSINESS INCOME- Practice of
profession, trades, gains from sale of
assets, and other income not covered
by compensation.
• PASSIVE INCOME- tax and
deposits, royalties and dividends.
 INDIRECT TAXES
• COLLECTED BASED
CONSUMPTION.
• Examples:
Excise taxes
VAT
Percentage tax
Documentary stamp tax (DST)
• VALUE-ADDED TAX
Imposed on goods and services.
Typically passed on to buyer as part of
the selling price.
VAT rate since 2006, but there are
many exemptions.
• PERCENTAGE TAX
• Imposed on persons or
entities/transactions: who sell or lease
goods, properties or services in the
course of trade or business and are
exempt from VAT.

• Section 109(w) of the National Internal
Revenue Code as amended, whose
gross annual sales and receipts don not
exceed Php 1,919,500 and who are not
VAT- registered; and engaged in
businesses specified in Title V of the
National Internal Revenue Code.
C. NATIONAL TAXES
• The taxes imposed by the national
government of the Philippines include,
but are not limited to:
 Income tax(Compensation, Business,
Passive)
 Estate Tax
 Donor’s tax
 Value-Added Tax
 Percentage tax
 Excise tax
 Documentary Stamp Tax
D. Local Taxes
• Main sources of revenues of the local
government units is the REAL
PROPERTY TAX, which is a tax imposed
on all types of real properties including
land, buildings, improvements and
machinery.
• Another source of revenue is local
ordinances such as parking fees and
the like.
WHAT IS TRAIN LAW?
 Is the first package of the
comprehensive tax reform program
(CTRP) envisioned by President
Detente’s administration, which seeks
to correct a number of deficiencies in
the tax system to make it simpler,
fairer, and more efficient.
 Also includes mitigating measures that
are designed to redistribute some of
the gains to the poor.
 EDUCATION
The tax reform will be able to fund investments
in education, achieving a more conducive
learning environment with the ideal teacher-to-
student ratio and classroom-to-student ratio:
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• Achieve the 100% enrollment and
completion rates
• Build 113,553 more classroom
• Hire 181,980 more teachers between
2017 and 2020
 HEALTHCARE SERVICES
With the tax reform, we can invest more in our
country’s healthcare by providing better
services and facilities:
• Upgrade 704 local hospitals and
establish 25 local hospitals
• Achieve 100% Phil Health coverage at
higher quality of services
• Upgrade and/or relocate 263 rural and
urban health units to disaster-resilient
facilities
• Build 15,988 new barangay health
stations
• Build 2,424 new rural health units and
urban health centers
• Between 2017 and 2022, hire an
additional 2,424 doctors, 29,466 nurses,
1,114 dentists, 3,288 pharmacists,
2,682 medical technologist, 911 public
health associates, and 2,497 UHC
implementers
 INFRASTRUCTURE PROGRAMS
• The additional revenue raised by the
reform will be used to fund the
infrastructure program of the
Department of Public Works and
Highways (DPWH), which consists of
major highways, expressways, and flood
control projects. Funding these is
possible with tax reform for our country
to sustain high and inclusive growth.
Funds will be raised for major
infrastructure projects, including:
• Bonifacio Global City-Ortigas Center
Link Road
• UP-Miriam-Ateneo Viaduct along
C-5/Katipunan
• Camarines Sur/ Albay Diversion Road
• Pulilan-Baliuag Diversion Road
• Maasin-City Coastal Bypass Road cum
Sea Wall

• Tacloban City By-Pass Road
• Panay East- West Road
• Daang Maharlika (Alternate Route)
(NRJ-Mayor Semocrito D. Plaza II
Avenue-Las Nieves Section)
• Cagayan De Oro Diversion Road,
Cagayan de Oro City
• Valencia City-Pangantucan Diversion
Road
Major features of the TRAIN are as follow:
1. Lowering the Personal Income Tax
(PIT)
2. Simplifying the Estate and Donor’s Tax
3. Expanding the Value-Added Tax (VAT)
Base
4. Increasing the Excise Tax of Petroleum
Products
5. Increasing the Excise Tax of
Automobiles
6. Excise Tax on Sweetened Beverages
LOCAL HISTORY
• A written history focusing on particular
town, district, or other limited area.
• The study of history in a geographically
local context and it often concentrates
on the local community. It incorporates
cultural and social aspects of history.
Oral history
Consist of spoken memories, stories, and songs.
• Collection and study of historical
information about individuals, families,
important events, or everyday life using
audiotapes, videotapes, or
transcriptions of planned interviews.
FILIPINO-AMERICAN RELATIONS
The Bells of Balangiga
The soldiers of the 9th Infantry Regiment said
the bells tolled during a surprise attack by
rebels in the port town of Balangiga in the
Philippines.
The Philippine American War, though soon
forgotten, cost the lives of some 4,374
Americans. Forty-eight US soldiers died at
Balangiga, American worst military defeat since
the battle of Little Bioghorn in 1876.
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Over the next century, the bells, passed through
various military bases. Two are now in
Wyoming, and one is on an army base in South
Korea, displayed to memorialize the battle.
 For G. Michael Schlee, the chairman of
the American Legion’s National Security
Commission honors “the ultimate
sacrifice paid by the soldiers who died
in the battle.” Others question the US
military’s ownership right.
 Stephen Sheppard, dean of St. Mary’s
University School of Law, wondered,
“Do we have the right to take their
private religious property to honor the
troops who died before we stole the
bells?”
 W. Fitzhugh Brundage, a history
professor at UNC-Chapel Hill said that
“One of the fascinating and vexing
characteristics of symbols like these
monuments is that people want them
to have a single meaning.”
Like Iraq and Afghanistan a century later,
however, a quickly military victory led to a long,
painful insurgency. The war officially ended in
1902, but fighting continued in the southern
islands for the next decade. Estimates of the
death toll on the conflict vary from 2000,000 to
6000,000.
The unit’s commander, Captain Thomas E.
Connell, ordered his troops to arrest every able-
bodied male and detain team-in works camps.
In a town that for years had suffered raids by
slavers, Connell’s order was the, “nail in
Company C’s coffin,” wrote historian Bob
Couttie in his account of the battle.
Few soldiers could reach their weapons. The
attack, sometimes called a massacre, was over
in twenty minutes. Seventy-eight men of
Company C, forty-eight died and only three
escaped without wounds.
General Jacob Smith told his troops he wanted
a “howling wilderness” and ordered any male
over the age of ten killed. “I want no
prisoners,” he said. “I wish you to kill and burn;
the more you kill and burn the better it will
please me.”

 Theodore Roosevelt, who was
responsible for the conduct of the war
in the Philippines for part of 1902.
 In the reprisal for Balangiga, US troops
are said to have killed as many as
500,000 Filipinos.
 Jean Wall heard the story of Balangiga
from her father, Adolph Gamlin, one of
the survivors of the battle.
Couttie’s team traced the two larger bells to
Wyoming, where soldiers of the 11th Infantry
Regiment had taken them in 1904. The third,
smaller bell followed the 9th Infantry first to
Fort Sam Houston in Texas, in 1907, then the
Fort Lewis in Washington, and finally to Camp
Red Cloud in South Korea. There it hangs, in a
regimental museum with the words.
April 9, 1902.
Returning the bells, they say, would be an
affront to veterans and amount to an “apology”
or “reward.” “Men fought and died in the
Filipino campaigns,” said Dennis Smith, a 9th
Infantry veteran from Upper Sandusky, Ohio.
“They gives us those lives back, then maybe we
would consider it, but until then the bells can
stay where they are.”
“Bells that were taken from a site of a
massacre that then prompted a retaliatory
campaign… many may be interesting or
educational,” said Brundage, “but it’s not likely
to leave someone uplifted or filled with
patriotism.” in his viewed, a full of nuanced
perspective on the bells requires acknowledging
that they represent different things for different
people – colonialism and war crimes for
Filipinos, valor and sacrifice for American
veterans.
The Balangiga survivor’s daughter, Jean Wall,
said that she was once against returning the
bell. Today, he position has changed she now
believes the 9th Infantry should keep one bell,
Wyoming should keep another, and the third
should be returned to the Church in Balangiga.
RA 6657 or CARP
Comprehensive Agrarian Reform Program
CARP (Comprehensive Agrarian Reform
Program)
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- it is a government initiative that aims to
grant landless farmers and farm workers
ownership of agricultural lands.
- signed into law by President
Corazon C. Aquino on June 10, 1988.
CARPER (Comprehensive Agrarian Reform
Program Extension with Reforms)
- it is the amendatory law that extends yet
again the deadline of distributing
agricultural lands to farmers for five years.
- it also amends other provisions
stated in CARP.
- signed into law on August 7, 2009.
Who are the beneficiaries of CARP?
Landless farmers
agricultural lessees
tenants
regular farmworkers
seasonal farmworkers
DAR (Department of Agrarian Reform)
- identifies and screens potential
beneficiaries and validates their
qualifications.
What are the government offices involved
in the program?
DAR (Department of Agrarian Reform)
DENR (Department of Environment of
Natural Resources)
- these two are the lead agencies that
in charge of the identification and
distribution of covered land and is
commonly referred to as CARPable land.
How much land is subject to land reform?
7.8 million hectares of land is covered by
CARP
How much land has been acquired and
distributed so far?
 As of December 31, 2013, the
government has acquired and
distributed 6.9 million hectares of
land, equivalent to 88% of the total
land subject to CARP.
 From July 2010 to December 2013,
the administration has distributed a
total of 751,514 hectares or 45% of
the total landholdings to be
distributed to the farmer
beneficiaries left under this
administration.
 From this, DAR has distributed
412,782 hectares and DENR has
already distrusted 338,732 hectares.
How much land does the government still
need to acquire for distribution from 2014
to 2016?
DAR still needs to acquire 771,795 hectares,
while the DENR still needs to acquire
134,857 hectares – a total of 906,652
hectares.
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How will the government acquire the land

holdings?
Private lands
Under compulsory acquisition
The DAR will issue Notices of
Coverage to the original owners of the
landholdings.
Notice of Coverage (NOC)
- A letter informing a landowner that
his/her land is covered by CARP, and is
subject to acquisition and distribution to
beneficiaries.
Challenges encountered in the course of
acquiring and distributing private lands
Technical descriptions in the land titles were
found to be erroneous and had to be
corrected.
Potential beneficiaries argued among
themselves on who should or should not be
qualified as beneficiaries; this disputes had
to be mediated or resolved by the
government.