RIPH
RIPH
RIPH
Learning Outcomes
Lesson Proper
1. The Philippine Constitution
What is a constitution?
A constitution is defined as the fundamental law of a nation or state. It is
the constitution that establishes the character and basic principles of the
government. A constitution is also described as the highest expression of
“the law.”
Purpose of a constitution
1. It prescribes the kind of government that will exist in the state.
2. It creates the different departments and specifies their respective
functions and duties.
3. It is the source of the sovereign powers of a government by
establishing the fixed, first or basic principles.
4. It promotes the public welfare. The constitution establishes the rights
of the people which the government is obligated to protect.
Tydings-McDuffie Law
- Known as the Philippine Independence Act and was approved on March
24, 1934.
- It provided for the drafting and guidelines of a constitution for a 10-year
“transitional period” government before the granting of independence.
*Provision for Women’s suffrage includes giving women the right to vote and to
be a part of the Philippine Politics for the first time
• The framing of the 1935 Constitution was a momentous event for the
Filipino people. It showed the Americans that Filipinos had the capability
for self-government with the creation of the Commonwealth Government in
1935 that led to the country’s independence a decade later.
IV. The Second Philippine Republic (1943 constitution) (The Japanese
Occupation)
**The 1973 constitution remained in force until the February 22-25 EDSA
People Power Revolution of 1986 which toppled the Marcos administration.
It was abolished with the adoption of the 1986 Freedom Constitution by
the administration of President Corazon Aquino.**
On February 11, 1987, the New Constitution was proclaimed ratified and
in effect. On that same day, President Aquino, government officials, and the
military pledged allegiance to the New Constitution.
Features:
Commonwealth Era
This law was hailed as one that would emancipate Filipino farmers from
the bondage of tenancy. It became the precursor of the agrarian reform
programs of the succeeding administration. Following the imposition of martial
law in 1972, President Ferdinand Marcos declared the entire country a land
reform area through Presidential Decree No. 2 issued on September 26, 1972.
It was almost a year before Marcos signed Republic Act No. 6389 or the Code of
Agrarian Reform which created the Department of Agrarian Reform (DAR). The
DAR began efforts to implement land reform in the Philippines with the full
support of the government. This independent body was formed to replace the
existing Land Authority. The Department of Agrarian Reform was renamed the
Ministry of Agrarian Reform in 1978 when the government adopted the
parliamentary system.
The 1987 Constitution which was ratified during the Corazon Aquino
Administration (1986-1992) included the provisions creating an agrarian
reform law (Article XIII, Section 4) and promoting rural development and
agrarian reform (Article II, Section 21). In 1988, President Aquino signed
Republic Act No. 6657, popularly known as the Comprehensive Agrarian
Reform Law or CARL. The CARL was enacted to offer a lawful basis for the
implementation of the Comprehensive Agrarian Reform Program or CARP. It
took effect on June 15, 1988. Aquino also enacted other laws such as:
1. Executive Order No. 228 (July 16, 1987) which gave full ownership to
qualified farmer-beneficiaries covered by PD 27
2. Executive Order No. 229 July 22, 1987) which provided a mechanism
for the implementation of the Comprehensive Agrarian Reform Program
(CARP)
3. Proclamation No. 131 (July 22, 1987) which instituted the CARP as a
major program of the government and provided for an Agrarian Reform
Fund (ARF), with an initial amount of Php50 billion to cover the
estimated cost of the program from 1987-1992
4. Executive Order No. 129-A July 26, 1987) that streamlined and
expanded the power and operations of the DAR
5. Executive Order No. 407 (June 14, 1990) that ordered the acceleration
of the acquisition and distribution of agricultural lands, pasture lands,
fishponds, agroforestry lands and other lands of the public domain
suitable for agriculture
Thus, President Fidel Ramos made the program one of the priorities of
his administration. He enacted laws that strengthened the implementation of
CARP. (Republic Act No. 7905). He limited the land conversion scheme by
making certain types of agricultural land as non-negotiable for conversion or
highly-restricted to be converted. He also signed Republic Act No. 8532
(Agrarian Reform Fund Bill) which provided an additional P50 billion for CARP
and extended its implementation for another 10 years.
However, less than a year later, President Arroyo signed Executive Order
No. 456 which instructed the Department of Land Reform to revert to its
original name, Department of Agrarian Reform. This order considered all the
important factors for agrarian reform to promote beneficial activities for the
agricultural sector. It stated that "the Comprehensive Agrarian Reform Law
goes beyond just land reform but includes the totality of all factors and support
services designed to lift the economic status of the beneficiaries."
Agrarian reform seems to have not fared well under the administration of
President Benigno Aquino II. A report by a non-governmental organization
(NGO), the Focus on the Global South, in 2013-halfway through the PNoy
Administration—showed a dismal performance by the Department of Agrarian
Reform in land redistribution in spite of the promise by the government to
complete it by June 2014. The priorities of the Department of Agriculture (DA)
which were concentrated on the agribusiness sector made the DAR the sole
department that provided farmers support for their agricultural production.
The farmers also competed with foreign agricultural products which entered
the local market through the economic liberalization program of the
government.
3. Taxation
Types of Taxes
There are two types of taxes: national and local. The national taxation
system is based on the National Revenue Code of 1997 or the Republic Act No.
8424 otherwise known as the Tax Reform Act of 1997, as amended.
1. Capital Gains Tax is a tax imposed on gains that may have been realized by
a seller from the sale, exchange, or ither disposition of capital assets located in
the Philippines.
2. Documentary Stamp Tax is a tax on documents, instruments, loan
agreements, and papers evidencing the acceptance, assignment, sale, or
transfer of an obligation, rights, or property incident thereto.
3. Estate Tax is a tax on the right of the deceased person to transmit his/her
estate to lawful heirs and beneficiaries at the time of death and on certain
transfer which are made by law as equivalent to testamentary disposition.
5. Value-Added Tax is a business tax imposed and collected from the seller in
the course of trade or business on every sale of properties (real or personal),
lease of goods or properties (real or personal), or vendors of services.
Local taxes, on the other hand, is based on the local government taxation
in the Philippines as stated in Republic Act 7160 or the Local Government Code
of 1991, as amended.
5. What are the types of national and local taxes? How are national taxes
similar to and/or different from local taxes?