Professional Documents
Culture Documents
HIS101
Agrarian reform is a complex and often controversial program which usually meets with opposition
especially from those with vested interests. The problems are known to be deeply rooted in history. It
is, therefore, a centuries-old problem. In the last eight or nine decades, the Philippine government had
legislated programs of agrarian reform. However, there has been a wide gap between the declared
objectives of such legislation and the actual realization. The implementation of agrarian reforms
proceeded at a very slow pace. This was due to many factors like the lack of political will. While it is
true that thousands of hectares have already been redistributed to small farmers and until recently
through President Duterte’s aggressive desire to implement the CARP, in general, the redistribution of
land is still very slow.
Philippines remains an agricultural country. Agriculture is the main source of livelihood of the
Filipinos. In so many years, the agrarian system of Philippines was being controlled by the large
landlords. The small farmers in the Philippines were struggling for their rights to land and other natural
resources.
Agrarian Reform
1. essentially the rectification of the whole system of agriculture
2. centered on relationship between production and the distribution of land among farmers
3. also focused on political and economic class character of the relations of production and distribution
in farming and related enterprises .
Pres. Roxas signed into law R.A. 34 established 70-30 sharing arrangements, regulating share
tenancy contracts
Pres. Magsaysay’s R.A. 1199 Agricultural Tenancy Act protects tenurial rights
and enforced tenancy practices
Pres. Macapagal Agrarian Reform - Prescribed a program to convert tenant-farmers to lessees and
later ownercultivators
Pres. Marcos Agrarian Reform Shall apply to tenant farmers of private agricultural lands devoted to
rice/corn under sharecrop or lease-tenancy system
Pres Corazon C. Aquino 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. This law is still the one being
implemented at present.
Pres Ramos Republic Act No. 7881, 1995 – Amended certain provisions of RA 6657 and
exempted fishponds and prawns from the coverage of CARP.
Pres 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.
Pres Macapagal Arroyo The agrarian reform program 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.
Pres Benigno Aquino III 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.
Pres Duterte Under his leadership, the President wants 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.
The President also placed 400 hectares of agricultural lands in Boracay under CARP.
CARP, or the Comprehensive Agrarian Reform Program, is simply the redistribution of public and
private agricultural lands to farmers and farm workers who are landless regardless of tenurial
arrangements.
The 1998 Comprehensive Agrarian Reform Law (CARL) broadened the scope of rural land reform
by including private agricultural lands irrespective of crops and tenure arrangements. It also provides
for support services to agrarian reform beneficiaries like infrastructure, capability-building and
credit/marketing assistance.
Philippine Constitution
Emilio Aguinaldo - leader of the Philippine Revolution on December 15,1897, together with the Spanish
colonial Governor-General Fernando Primo de Rivera agreed to a truce that would put an end to the uprising.
According to him Biak-na-Bato was considered as the True Version of the Philippine Constitution
- established to overthrow the Spanish colonial government in the Philippines but were unable to win
recognition from other countries.
PREAMBLE
- The term “preamble” is derived from the Latin word “preambulare” which means, “to walk before”. It is the
prologue of the Constitution and it introduces the main subject. It is considered a source of light and not a
source of rights or obligations.
Philippine Constitution
- Written
- Conventional
- Rigid
Taxation
Taxes - A tax is a mandatory payment or charge collected by local, state, and national governments from
individuals or businesses to cover the costs of general government services, goods, and activities. It refers to
the source of funds that allows our government to function well to improve the country and its governance.
Taxation - Taxation refers to the fees and financial obligations imposed by a government on its residents.
Income taxes are paid in almost all countries around the world. However, taxation applies to all payments of
mandatory levies, including on income, corporate, property, capital gains, sales, and inheritance.
Subsistence Economy - Taxation in the Philippines developed and evolved through time. Before the spanish
era, we are known to have a kind of taxes that has no monetary agreement and is based in terms of natural
resources that provided the basic needs of the citizens
Precolonial Era
Buwis/Handug variant of Handog - came in forms of crops or goods, which the people living under the datu
share a portion of their harvest or property, in exchange for security and protection.
Spanish Era
In 19th century, taxation was characterized by the heavy burden on the Filipinos and the corruption of the
principals where the disparity between the less taxed principales and the heavily taxed peasants were
representation of the rich becoming richer and poor poorer.
Tributo – Other forms of taxes from the Spanish Era is the tributo, which was originally between 8 to 10
reales.
Exemption : principales, alcaldes, gobernadores, cabeza de barangay, soldier, member of civil guard,
government officials.
● 16th century: the Manila-Acapulco trade (The Galleon Trade) was established.
● 1884: the payment of tribute was halted and replaced by a poll tax collected through a certificate of
identification called the cedula personal.
Polo y Servicio' or forced labor is a forty (40) day compulsory work (reduced to 15 days in 1884) imposed by
the Spanish colonial government on adult Filipino males ranging from the age sixteen (16) to sixty (60) years
old.
Encomienderos - those who were under the encomienda system. They were granted the right to compel
indigenous people to work their land and to pay tribute.
American Era
1898 to 1903: the Americans followed the Spanish system of taxation with some
modifications
- The urbana was replaced by a real estate tax called a land tax.
The industria tax was levied on the business community and became a highly complex system that assigned
a particular tax to an industrial or commercial activity according to its profitability.
Commonwealth Era
1936: Income tax rates were increased.
1937: cedula tax was abolished
1939: the Commonwealth government drafted the National Internal Revenue Code
1940: Residence tax was imposed on every citizen aged 18 years old above and on every corporation
Quirino Regime (1948 - 1953) - Tax revenue in 1953 increased twofold compared to 1948.
Ramon Magsaysay, Carlos Garcia, & Diosdado Macapagal Regime (1953 - 1965) - Promised to study the
tax structure and policy of the country (through the creation of a Tax Commission in 1959 means of republic
Act No. 2211) - The period of the post-war republic also saw a rise in corruption.
Marcos Authoritarian Regime (1965 - 1986)- During 1981 - 1985, the tax system was still heavily
dependent on indirect taxes, which made up 70% of total collection.
Aquino Regime (1986 - 1992) - Reformed the tax system through the 1986 Tax Reform Program
- A major reform in the tax system introduced under the term Aquino was the introduction of the Value Added
Tax (VAT).
Ramos Regime (1992 - 1998) - A government enjoyed more political stability and whose administration
carried out the tax reform program with the Comprehensive Tax Reform Program
- The VAT base was also broadened in 1997 to include services, through Repulic Act 7716
Arroyo Regime (2000 - 2010) - In 2005, the Expanded Value added Tax (E-VAT) was signed into law as
Republic Act 9337.
- VAT of selling energy products like coal, petroleum and electricity generation and transmission.
Aquino Regime (2010 - 2016) - Ventured into the adjustment of excise tax on liquor and cigarette or the SIN
TAX REFORM made law by Republic Act 1035
Duterte Regime (2016 - 2023) - Supported the implementation of the Tax Reform for Acceleration and
Inclusion Law (TRAIN Law)
- Cultural Heritage, according to Republic Act 10066, or the National Cultural Heritage Act Of 2009,
referred to "the totality of cultural property preserved and developed through time and passed on to posterity."
- an expression of the ways of living developed by a community and passed on from generation to generation,
including customs, practices, places, objects, artistic values
- The World Heritage Commission explains that "heritage is our legacy from the past, what we live with
today, and what we pass on to future generations."
- Cultural heritage protects our sense of who we really are.
National Historical Commission of the Philippines - the government agency tasked with preserving,
conserving, and promoting sites and objects of historical and cultural significance, has marked and identified
numerous sites and structures that are accessible to us to visit, learn and engage.
The Oral History Association - encourages individuals and institutions involved with the creation and
preservation of oral histories to uphold certain principles,professional and technical standards, and obligations
Oral History in the Digital Age - his relates to the go-to place for the latest information on digital
technologies pertaining to all phases of the oral history process.
2. Intangible Heritage
• Culture (traditions, customs, values, trades, and skills)
Tinikling - is often hailed as the national dance of the Philippines. It is a dynamic and energetic Philippine folk
dance characterized by the rhythmic clashing of bamboo poles. it has been an audience favorite for Philippine
dance companies touring the world that illustrates the complexity and rhythmic challenge of expressive
Pandanggo sa Ilaw - is a graceful philippine folk dance that originated in the province of Lubang, Mindoro.
Performers balance oil lamps on their hands and heads while gracefully executing intricate footwork.
Singkil - is often accompanied by the mesmerizing sounds of kulintang, a traditional Muslim musical
ensemble. Its name from the bells worn on the ankles of the Muslim princess
Maglalatik - is a dance originating from the province of Rizal and is often performed during the town’s fiestas.
This lively Philippine folk dance depicts a mock battle between two groups: the Moros (Muslims) and the
Christians.
“The historical backdrop of the Philippine Muslims is a piece of the foundation of the verifiable advancement
of the entire nation. Filipino history specialists like Dr. Renato Constantino declared that no Philippine
history can be finished without an investigation of Muslim advancement (1990:29). “
Be that as it may, the primary grouping of the Philippine Muslim populace is bound generally toward the
western side of Mindanao down to the Sulu Archipelago. In the Sulu Archipelago, the Muslims are for the
most part predominant in three island regions of Basilan, Sulu and Tawi-Tawi.”
“The Muslims in the south are additionally socially connected to Muslim nations in Southeast Asia, for
example, Indonesia, Malaysia, Brunei and the Patani of southern Thailand. They are made out of eleven
ethnic gatherings. Each gathering has its own particular dialect yet just a couple of controls a political unit
like a region or regions.
The Maranao-“Actually, Maranao implies individuals of the lake. Their country is called Lanao which implies
lake. “Maranao society is a shut society. The whole regions of Lanao Del Sur, especially at the region of the
lake are untouchable to outcasts. The way of life of the general population are in their conventional clothing,
the malong and the abaya.
Badjao - Known for the clans that dwell in the islands of Sulu, one of the islands in Mindanao, who are
ocean faring individuals and are known for their imaginatively woven, beautiful sails.
Lumad - he clans containing the eastern parts of Mindanao and are known for inborn music that influences
utilization of special instruments they too have developed.
Mangyans - is the most well-known in the area, aside from having the largest population, the Philippines
perfected animalist and outdated chasing techniques.
Tumadok - people who were isolated from the Spanish rule, thus preserving their culture and beliefs. Known
as fierce warriors and brave people, the colonizers made little efforts to invade the group.