Evolution of the Philippine

Constitution,
Policies on Agrarian Reform,
and
the Evolution of Philippine
Taxation
GE 2- Readings in Philippine History
KUNG GAGAWA KA NG BATAS PARA SA
BANSA, ANONG BATAS ITO AT BAKIT?
Evolution of the Philippine Constitution
• Constitution- set of fundamental principles or
established precedents according to which a state
or other organization is governed.
• Constitution, from the word itself also means “to
be part of a whole, the coming together of distinct
identities into one group, with the same principles
and ideals.”
• The 1987 Constitution is the current supreme law
of the Republic of the Philippines.
PAALALA MGA BHIEE: HINDI PO
NAG-EEXPIRE ANG CONSTITUTION
 1897: Constitution of Biak-na-Bato
• The Constitution of Biak-na-Bato was the provisionary
Constitution of the Philippine Republic during the
Philippine Revolution against Spain.
• It was promulgated on November 1, 1897.
• It was written by Isabelo Artacho and Felix Ferrer
originally in Spanish and was later on translated into
Tagalog.

Republic of Biak-na-Bato seal

Contents of the Biak-na-Bato Constitution
• Included the supposed organs of the government:
a.) The Supreme Council- headed by the President and four department
secretaries (interior, foreign affairs, treasury, and war)
b.) Consejo Supremo de Gracia y Justicia (Supreme Council of Grace and
Justice)- the authority on making decisions, affirming or disproving the
sentences made by other courts. It is also in-charge on the administration of
justice.
c.) Assamblea de Representantes (Assembly of Representatives)
-in charge of creating a new Constitution and elect new Council of Government
and Representatives for the people.
• This Biak-na-Bato constitution was not fully implemented because of the Pact
of Biak-na-Bato that happened on December 15, 1897.
• Pact of Biak-na-Bato- an agreement between the Philippine Revolutionary
Army and Spaniards to have truce/ceasefire.
 1899: The Malolos Constitution
• After the signing of the Truce/Pact of Biak-na-Bato, the Filipino Revolutionary
leaders accepted the payment from Spain and were exiled in Hongkong.
• After the defeat of the Spaniards from the Americans during the Battle of
Manila Bay on May 1, 1898, Aguinaldo returned to the Philippines.
• Aguinaldo re-formed the Philippine Revolutionary forces in the country and
thereafter, declared Philippine Independence on June 12, 1898.
• The declaration of Independence resulted to the establishment of the First
Philippine Republic.
• To draft the new constitution of the First Republic, affluent and educated
Filipinos assembled in Malolos, Bulacan on 17 September 1898, thus earning
the name Malolos Congress.
• The Malolos Constitution was promulgated/inaugurated on January 21, 1899
at Barasoain Church, Malolos, Bulacan.
• Malolos Constitution was inspired from the 1812 Spanish Constitution
as well as the constitutions /charters of Belgium, Mexico, Brazil,
Nicaragua, Costa Rica, and Guatemala.
• Felipe Calderon asserted that there were similarities in the social,
economic, and political aspects of those countries mentioned above
with the conditions of the Philippines, therefore they were adapted.
• Malolos Constitution was authored mainly by Felipe Calderon.
• The Kartilya of Emilio Jacinto (1896) and the Biak-na-Bato Constitution
of 1897 also served as an inspiration for the Malolos Constitution.
 Barasoain Church in
Malolos and the Seal of the
First Philippine Republic
Contents of the Malolos Constitution
• In Title III, Article V of the Malolos Constitution it states that the State
recognizes the freedom and equality of all beliefs, as well as the
separation of Church and State.
• In Title II, Article IV, the form of government should be popular,
representative, alternative, and responsible, and shall exercise three
distinct powers, namely: legislative, executive, and judicial.
• Another feature of the Malolos Constitution was the Bill of Rights
• Starting in 1898, the Philippines became a territory of the United
States through the Treaty of Paris 1898. Thus, the First Philippine
Republic was short-lived and unstable.
 1935: The Commonwealth Constitution
• From 1898-1901, the Philippines placed under a military
government by the Americans.
• In 1902, the Philippine Organic Act was enacted,
enabling Filipinos to have legislative powers and
represent their localities.
• The Jones Act of 1916, instituted the Senate, replacing
the Philippine Commission.
• In 1934, the Tydings-McDuffie Act also known as the
Philippine Independence Act was enacted. In this law, it
mandated Filipino representatives to create their own
constitution in order to prepare them for eventual
Independence from the Americans
• Thus, members of the Philippine Legislature convened to draft a
constitution headed by Claro M. Recto on 30 July 1934.
• The Commonwealth Government under Manuel L. Quezon was
inaugurated on 1935, together with the new constitution.
Contents of the 1935 Constitution
• The 1935 Constitution created the Commonwealth of the Philippines (1935-
1946)
• Originally, the constitution mandated a unicameral National Assembly
(meaning there was no Senate, only the House of Representatives) but later
on, in 1940 it was amended and the government became bicameral (Senate
and House of Representives)
• Presidents and Vice-presidents term limit originally stands for 1 term that is
6 years long, but was later on changed to 4 years and 1 re-election
(equivalent to 2 terms)
• Right of suffrage was originally given to men, but later on extended to
women.
Inauguration of Commonwealth Government, 1935
 1973: Constitutional Authoritarianism
• After the election of Ferdinand Marcos as President of the Philippines in 1965,
the Philippine Congress submitted a resolution to change the 1935
Constitution in 1967.
• On 20 November 1970, election for the delegates on the Constitutional
Convention was held, with Former Pres. Carlos P. Garcia being the convention
president. (Later on replaced by Diosdado Macapagal)
• Before the convention finished the new Constitution, Martial Law was declared
in 1972 with Marcos citing the communist insurgency as the reason.
• With Martial Law coinciding, some delegates to the Constitutional Convention
were imprisoned or others went into exile (especially the opposition or critics
of the Marcos government)
• With Marcos emerging as a dictator, the constitutional convention was
affected, that he dictated some provisions of the constitution and manipulated
the document so that his term could be extended.
Contents of the 1973 Constitution
• On Janury 17, 1973, Marcos proclaimed that the
Constitution was ratified by Citizen Assemblies.
• Supposedly, the type of government would
become Parliamentary– with a unicameral
National Assembly (in the legislative branch), with
members having the term of six years.
• The president would serve a six-year term and
could be re-elected to an unlimited terms.
• In 1976, the Constitution was amended in order to
extend Martial Law.
1987: Constitution after Martial La
• Due to the atrocities done during the Martial Law
period, in 1986, the opposition waged into a People
Power Revolution.
• With Corazon Aquino becoming the President, she
planned on either reverting back to 1935
Constitution or retain the 1973 Constitution with
reforms.
• The result was, a new constitution was made.
• In February 2, 1987, the 1987 Constitution was
officially adopted by the state.
Contents of the 1987 Constitution
• The preamble of the Constitution includes the terms “democratic
republican state” where “sovereignty resides in the people and all
government authority emanates from them.”
• The Executive branch is headed by the President and his cabinet,
whom he appoints.
• The power of the President is limited and must be equal to other two
branches of the government.
• In cases of national emergency, a martial law should only be
implemented not longer than 60 days.
• Legislative power resides in the Congress which is divided into two
houses: The Senate and the House of Representatives. 24 senators are
elected by popular vote.
• Philippine Court system is within the power of the judiciary. It is
composed of the Supreme Court and lower courts created by law.
• Three constitutional commissions should be independent, namely the
Civil Service Commission (for government personnel), Commission on
Elections (administer election laws and regulations), and the
Commission on Audit (examines the funds, transactions of
government agencies.)
POLICIES ON AGRARIAN REFORM
• Agrarian Reform is essential in the Philippines
because half of the population of the country is
employed in the agricultural sector.

LAND OWNERSHIP DURING THE SPANISH COLONIAL

PERIOD
• Pueblos or towns were organized, and people were
given land to cultivate.
• The King of Spain owned all the land in the colony,
and Filipinos were assigned to cultivate them.
• Later on, The Law of the Indies of the Spanish crown awarded lands
to: (1) religious orders, (2) Spanish military as a reward for their
service, and (3) Spanish encomenderos, those mandated to manage
the encomienda or lands entrusted to them.
• Filipinos only till the lands and they were subject tributes (tax) and to
Compras y Vandalas- or selling their products in low prices.
• Hacienda system was developed in the 19th century.
• Filipinos usually became tenants of wealthy landlords in Haciendas.
• Conflict in agrarian reforms usually resulted to revolts
 Landownership in the Philippines during
the Americans
• Philippine Bill of 1902 provided regulations for the disposal of public
lands. A private individual may own up to 16 hectares of land while
corporate landholders may have 1,024 hectares.
• Philippine Commission’s Act. No. 496 or the Land Registration,
introduced Torrens system that issued land titles and accurate surveys
to land owners.
• In 1903, an ordinary tenant was allowed to have 16 hectares of land
for agricultural businesses.
• However landownership worsened during this period as former friar
lands were not all given to landless peasants.
• Filipino Hacienderos purchased the lands given to peasants because the
peasants were not given support system after they received the land titles.
• Some lands were sold to American and Filipino businesses.
• Agrarian problems during the American Period also resulted to uprisings
such as the Colorum Revolt in Luzon
• Ex. Tayug Uprising 1931 led by Pedro Calosa because of tenancy problems.
• During the term of Manuel L. Quezon, the National Rice and Corn
Corporation (NARICC) was made to assign public defenders to assist
peasants in court battles for their right to own a land.
Post War Agrarian Reform
• President Manuel Roxas focused on rehabilitation and rebuilding
efforts after the Worl War II.
• Republic Act No. 34 established the 70-30 sharing arrangement
between tenant and landlord. Tenant’s loan interest to Landowners
also decreased to 6%.
• President Elpidio Quirino’s Land Settlement Development Corporation
(LASEDECO) was established for the resettlement of peasants.
• Ramon Magsaysay’s National Resettlement and Rehabilitation
Administration (NARRA) continued the legacy of LASEDECO.
• Magsaysay’s Republic Act No. 1199, or the Agricultural Tenancy Act,
which helped tenants in fixing land rentals and resolved existing land
disputes between landowners and tenants.
• NARRA convinced the Huk rebels of Central Luzon to settle in
resettlement projects so that they could return as peaceful citizens.
Agrarian Reform Efforts under Marcos
• Under Marcos’ “Operation Land Transfer,” tenants planting rice and
corn were given the right to own 7 hectares of land from their
landowners in exchange of planting rice and corn primarily. The goal
was to make the Philippines self-sufficient for this crops.
• Under the program “Masagana 99, farmers were able to borrow from
banks and purchase three-hectare plots of land as long as they will
cultivate rice.
• Landlords make a way to be exempted from the Masagana ‘99
program. They planted other crops such as coconut and sugarcane so
that peasants could not be given lands that they could own.
Post-1986 Agrarian Reform
• President Corazon Aquino’s Comprehensive Agrarian Reform Program
(CARP) was introduced on 1988 through Republic Act No. 6557
• The CARP redistributed agricultural lands to tenant-farmers from
landowners.
• Tenants were allowed to possess up to 5 hectares of land.
• CARP only accomplished 22.5% land redistribution during the term of
Corazon Aquino.
• President Fidel V. Ramos speeded up the CARP wherein by 1996 it
was able to distribute lands to peasants by 58.25%.
• To extend the CARP project, Pres. Ramos implemented the Republic
Act 8532 in which Comprehensive Agrarian Reform Program (CARP)
became the Comprehensive Agrarian Reform Law (CARL).
• During the time of Gloria Macapagal-Arroyo, CARP was extended
through the Republic Act No. 9700 in 2009 and the program was
renamed as Comprehensive Agrarian Reform Program Extension with
Reforms(CARPER).
• From 2009 to 2014, CARPER was able to distribute 1 million hectares
of land to 900,000 farmer beneficiaries. 500,000 hectares of land
remain undistributed.
Evolution of Philippine Taxation
TAXATION IN SPANISH PHILIPPINES
• Filipinos were subject to the payment of tributos (tributes/taxes).
• The purpose of the tributos is to generate resources to finance and
maintenance of the islands. Ex. for the salaries of government officials
and expenses of the clergy.
• Alcaldes, gobernadores, cabeza de barangay, soldiers, government
officials, and vagrants (criminals) were exempted from paying
tributos.
• In 1884, tributo system was stopped and it was replaced by a poll tax that is
collected through a certificate of identification called the cedula personal.
• Cedula is paid by person while tributos was a payment by the family.
• Urbana is a tax on the annual rental value of an urban real estate
• Industria is a tax on salaries, dividends, and profits.
• Polos y servicios is the term for forced labor that must be rendered by males
for 40 days a year.
• The purpose of the polos y servicios was to help in the construction of
roads, bridges, churches, and other public works.
• If a person wants to be exempted by forced labor, he must pay falla.
TAXATION UNDER THE AMERICANS
• Internal Revenue Law of 1904 was enacted. It prescribed 10 major sources of
revenue:
(1) License taxes on alcoholic beverages
(2) Excise tax on alcoholic beverages and tobacco products
(3) Taxes on banks and bankers
(4) Document stamp taxes
(5) Cedula
(6) Taxes on insurance
(7) Taxes on forest products
(8) Mining concessions
(9) Tax on business and manufacturing
(10)Occupational licences
• The Underwood-Simmons Tariff Act of 1913, reduced government
revenue as main export products of the Philippines during that time
such as tobacco, sugar, hemp, and cobra were exempted from levies
(taxation/charges) so that exports could be boosted.
• The 1904 Internal Revenue Act imposed taxes on mines, petroleum
products, and dealers of petroleum products and tobacco.
TAXATION DURING THE
COMMONWEALTH PERIOD
• In 1937, cedula tax was abolished but it was replaced by a residence
tax imposed on every citizen 18 years old and above and on every
corporation.
• Some provisions of the 1939 National Internal Revenue Code
included: Personal exemptions were reduced, Corporation income tax
was increased, inheritance tax was introduced, and taxes on liquors,
forestry products and mining were increased.
• Although, unequal proportions of tax burdened the lower class as
compared to the elites.
FISCAL POLICY from 1946 to Present
• President Elpidio Quirino passed new tax measures which increased
the rate of corporate tax. As a result, government revenues doubled
in 1953 as compared to 1948.
• Presidencies of Magsaysay, Garcia, and Macapagal focused on
improving tax structure and policy of the country through studying
the Republic Act 2211 of 1959 that created the Tax Commission.
Although no major improvements did happen.
• During the term of Corazon Aquino, the 1986 Tax Reform Program
was introduced.
• The Tax Reform Program of 1986 aims to improve the tax system, promote
equity so that same individuals will bear the same tax burden, and by
simplifying the tax system.
• VAT or Value Added Tax was introduced during Corazon Aquino’s time.
• Macapagal-Arroyo’s administration passed the Expanded Value Added Tax
(E-VAT) in 2008 which extended the VAT to energy products such as coal and
petroleum.
• Benigno Aquino III enacted the Sin Tax Reform Law which increased
taxation on alcohol and tobacco products. This increased government
revenues and benefitted the budgets of Department of Health and
Philhealth.
• Under Duterte's watch, in 2017, the TRAIN LAW was passed. Also
known as the Tax Reform for Acceleration and Inclusion Law. Personal
income tax were reduced on the other hand, taxes for petroleum
products and sweetened beverages were increased.
• In 2018, the TRABAHO Bill was proposed, which sought to decrease
corporate tax from 30% to 20% in 2029. The goal was to encourage
corporations to hire more people in exchange of lower tax.