TOPIC 8: PHILIPPINE AGRARIAN REFORM POLICIES IN THE PHILIPPINES

Philippine Agrarian Reform Policies

• Agrarian reform is centered on the relationship between production and the distribution of land among
farmers.
LANDOWNERSHIP UNDER THE SPANISH PERIOD
• Spaniards brought with them a system of pueblo agriculture, where rural communities are organized
into a pueblo and given land to cultivate.
• King of Spain owned the land.
• Filipinos were assigned to lands to cultivate them, and they paid their colonial tributes to the Spanish
authorities in the form of agricultural products.
• The Spanish crown awarded tracts of land to (1) religious orders
(2) repartamientos
(3) Spanish encomenderos
LANDOWNERSHIP UNDER THE AMERICAN PERIOD
• The Philippine Bill of 1902 provided regulations on the disposal of public lands. A private individual
may own 16 hectares of land while corporate landholders may have 1,024 hectares.
• Act No. 496 or the Land Registration Act - introduced the Torrens System to address the absence of
earlier records of issued land title. In 1903, it allows a tenant to enter into an agricultural business by
acquiring a farm of at least 16 hectares.
• Landownership did not improve during the American period; it even worsened because there was
no limit to the size of landholdings people could possess.
• During the years of the Commonwealth government, the situation further worsened.
POST-WAR INTERVENTIONS TOWARD AGRARIAN REFORM
• The administration of President Roxas passed Republic Act No. 34 to establish a 70-30 sharing
arrangement between tenant and landlord.
• Under the term of President Elpidio Quirino, the Land Settlement Development Corporation was
established to accelerate and expand the resettlement program for peasants. It later on became National
Resettlement and Rehabilitation Administration (NARRA) under the administration of President
Ramon Magsaysay.
• The Tenancy Act was passed to govern the relationship between landholders and tenant farmers.
Through this law, the Court of Agricultural Relations was created in 1955 to resolve land disputes filed
by the landowners and peasant organizations.
• During the term of President Diosdado Macapagal through the Agricultural Land Reform Code
(Republic Act No. 3844), it prescribed a program to convert tenant-farmers to lessees and later on
owner-cultivators.
AGRARIAN REFORM EFFORTS UNDER MARCOS
• Under the rice self-sufficiency program “Masagana 99”, farmers were able to borrow from banks and
purchase three-hectare plots of lands and agricultural inputs. Only rice lands were the focus of agrarian
reform, some landlords only needed to change crops to be exempted from the program, such as coconut
and sugar lands.
POST-1986 AGRARIAN REFORM
• On 22 July 1987, President Cory Aquino issued Presidential Proclamation 131 and Executive Order
229, which outlined her land reform program. In 1988, the Congress passed Republic Act No. 6657 or
the Comprehensive Agrarian Reform Law or also known as Comprehensive Agrarian Reform
Program. It enabled the redistribution of agricultural lands to tenant-farmers from landowners and
allowed them to retain not more than five hectares. By 1996, the Department of Agrarian Reform (DAR)
distributed only 58.25 % of the total area target to be covered by the program.
• President Ramos signed Republic Act No. 8532 in 1998 to extend the program to another ten years.
The new deadline of CARP expired in 2008, leaving 1.2 million farmer beneficiaries and 1.6 million
hectares of agricultural land to be distributed to farmers.
 • In 2009, President Arroyo signed Republic Act No. 9700 or the Comprehensive Agrarian Reform
Program Extension with Reforms (CARPER). The amendatory law extended the deadline to five more
years.
TOPIC 9: THE PHILIPPINE CONSTITUTIONS
1. 1897 Biak na Bato Constitution
2. 1899 Malolos Constitution
3. 1935 Commonwealth Constitution
4. 1943 Japanese Constitution
5. 1973 Marcos Regime Constitution
6. 1986 Freedom Constitution
7. 1987 Constitution
TOPIC 10: PHILIPPINE TAXATION
Taxation under the American Period

• The Internal Revenue Law of 1904 was patterned after the Internal Revenue Law then in force in the
United States. It laid the basic structure for a Bureau of Internal Revenue and levied primarily
consumption taxes in the form of specific taxes, stamp and poll taxes, and sales taxes.
Post-war Period

• January 1951 – ipinatupad and Memorandum Order v188 ayon sa Republic Act no. 690 na
nagkokolekta ng 25% total income.
• Indirect taxes
• Sin taxes – levied upon harmful goods like alcohol and cigarettes.
• TRAIN Tax Law – Tax Reform for Acceleration and Inclusion
• In President Elpidio Quirino’s term, higher corporate tax rates that increased government revenues-
tax fevenue in 1953 increased twofold compared to 1948.
• During the latter part of the Marcos’ years (1981-1985), the tax system was still dependent on indirect
taxes, which made up 70% of total tax collection.
• Vice President Gloria Macapagal-Arroyo was swept to power through another EDSA Revolution.
Expanded Value-Added Tax (E-VAT) was signed into law as Republic Act 9337. February 2006, the
VAT tax rate was also increased from 10% to 12%.
WHAT ARE TAXES?
• Taxes are funds used by the government to finance basic social services
• The Tax Reform Act of 1997 identifies whose duty it is to pay taxes. It also states the types of taxes that
individuals and corporations have to pay.
WHO HAS DUTY TO PAY TAX?
• Citizens - taxable on all income derived from sources within and outside the Philippines.
• Nonresident citizens - taxed on income derived from sources within the Philippines.
• Overseas contract workers - is taxed only on income derived from the Philippines.
• Alien individuals - taxed only on income derived from sources in the Philippines.
• Domestic corporation - taxable on all income derived from sources within and outside the Philippines.
• Foreign corporation: whether or not engaged in trade or business in the Philippines, a foreign
corporation is taxable only on income derived from sources within the Philippines.
• However, the BIR exempts some individuals from filing income tax returns, such as minimum wage
earners and those who are subject to "substituted filing".
TYPES OF TAXES
• National taxes are those we pay to the government through the Bureau of Internal Revenue (BIR).
• Local taxes are the ones levied by local government units (LGUs).
NATIONAL TAXES
• Capital Gains Tax-This is the tax when they sell an asset for profit. Capital gains are usually realized
from the sale of stocks, jewelry, property and other high-value goods.
• Documentary Stamp Tax-This refers to tax on documents, loan agreements etc.
• Donor's Tax-Yes, even gifts and donations are taxed.
• Estate Tax-When a loved one passes away, the rightful beneficiary or heir of his or her estate should
pay this tax before the estate is transferred to the heir's name.
• Excise Tax-This is the tax imposed on goods produced for sale, and sold, in the country.
• Income Tax-This is tax on a person's income or
• Percentage Tax-This is a business tax. It is imposed on persons who sell or lease goods, properties or
• Value-Added Tax or VAT- A form of consumption tax that is imposed on a product whenever value is
added at a stage of production and at final sale. It is an indirect tax.
• Withholding Tax-Income tax that employers withhold from employees' salaries and pay directly to
government.
LOCAL TAXES
• Basic Real Property Tax-This is tax on real properties that covers 6 classes: agricultural,
commercial, industrial, residential, timberland and mineral.
• Franchise Tax-LGUs may impose tax on a business franchise.
• Business of Printing and Publication Tax-LGUs may collect tax from printing or publication of
books, cards, posters, tarpaulins, pamphlets, and other published or printed materials.
• Sand, Gravel and other Quarry Resources Tax-LGUs may collect not more than 10% of fair market
value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry
resources.
• Professional Tax-This tax is imposed on persons engaged in the exercise or practice of their
professions requiring government examination.
• Amusement Tax-All forms of entertainment such as movies, plays and concerts are taxed.
TOPIC 11: FILIPINO CULTURAL HERITAGE AND FILIPINO AMERICAN RELATIONS
TANGIBLE CULTURAL HERITAGE
• a. movable cultural heritage such as paintings, sculptures, coins, books, works of art, artifacts, and so
on.
• b. immovable cultural heritage such as buildings, monuments, archaeological sites, and so on.
• Intangible Cultural Heritage - The Philippines currently has a total of three intangible cultural heritage
elements inscribed in the UNESCO Representative List of the Intangible Cultural Heritage of
Humanity. These are the Darangen epic of the Maranao people of Lake Lanao, Hudhud chants of
the Ifugao, and Punnuk, tugging rituals and games.
TOPIC 12: GOVERNMENT PEACE TREATIES WITH MUSLIM
• Organic Law for the Bangsamoro Autonomous Region in Muslim Mindanao (OLBARMM),
• TOPIC 13: A QUESTION OF PHILIPPINE HEROES
• Heroism in the Philippines
• The Filipino definition of Bayani is someone who is willing to serve without expecting in return. But
the definition also has problem, heroes need to be extraordinary and exceptionally kind-hearted and
doesn’t make any mistakes.
• New concept of Heroism
• Heroes are human. Let’s accept that they are imperfect.
 The Presidents of the Republic of the Philippines

Name Republic
1 Emilio Aguinaldo • First PH Republic (Malolos Republic)
2 Manuel L. Quezon • Commonwealth (American Occupation)
3 Jose P. Laurel • Second Republic (Japanese Occupation)
4 Sergio Osmeña Sr. • Commonwealth (American Occupation)
5 Manuel Roxas • Third Republic
• First president after American Occupation
6 Elpidio Quirino • Third Republic
7 Ramon Magsaysay • Third Republic
8 Carlos P. Garcia • Third Republic
9 Diosdado Macapagal • Third Republic
10 Ferdinand Emmanuel Edralin Marcos • Martial Law/ Fourth Republic
Sr. • President when EDSA People Power happened
11 Corazon Aquino • Fifth Republic
• Pres after EDSA PPR.
12 Fidel Ramos • Fifth Republic
13 Joseph Estrada • Fifth Republic
14 Gloria Arroyo • Fifth Republic
15 Benigno Aquino III • Fifth Republic
16 Rodrigo Duterte • Fifth Republic
17 Bongbong Marcos • Fifth Republic