BLESSEDEE G.

LORESTO
Philippine History
BVTED – HVACR 2F
Narrative II
The Different Constitutions of the Philippines
I. The Philippines has had a total of six constitutions;
Since the Proclamation of Independence on June 12, 1898. The goal is to secure the
sovereignty of the State and the integrity of the national territory. Section 4. The prime duty of the Government
is to serve and protect the people. Approved by the 1986 Constitutional Commission on October 12, 1986, the
1987 Constitution of the Republic of the Philippines was represented to President Corazon C. Aquino on
October 15, 1986. It was ratified on February 2, 1987 by a plebiscite. It was proclaimed in force on February
11, 1987.
The 1986 Freedom Constitution
Promulgated by Presidential Proclamation, March 25, 1986. Through Proclamation No. 9 the
1986 Constitutional Commission (ConCom), in which was responsible for drafting a replacement for the 1973
Constitution. The Aquino government had 3 options with regard to the law of the land:
 To revert to the 1935 Constitution. But because Marcos abolished the bicameral
legislature they had to resort to general elections.
 To retain the 1973 Constitution and be granted the power to make reforms. This was
shot down by Aquino as “she did not want to derive legitimacy and power from the
very institutions that she fought.”
 To start anew and break from the “vestiges of a disgraced dictatorship.”
The 1973 Constitution
Amended in october16-17, 1976, on January 30, 1980, and April 7, 1981. It was draft
presented to President Marcos by the 1971 Constitutional Convention on December 1, 1972, deemed ratified by
the Citizen’s Assembles held from January 10 to 15, 1973, proclaimed in force by President Marcos, January
17, 1973.
The 1943 Constitution
Approved by the Preparatory Committee on Philippine Independence, September 4, 1943 and
ratified by the KALIBAPI Convention, September 7, 1943.
The 1935 Constitution
Amended on June 18, 1940, and on March 11, 1947. As approved by the 1934 Constitutional
Convention on February 8, 1935, certified by the President of the United States on March 25, 1935, and ratified
by plebiscite on May 4, 1935.
The Philippine Organic Act of 1902
 Enacted into law by the United States Congress on July 1, 1902.
The 1899 Malolos Constitution
Approved by the Malolos Congress on November 29, 1898, draft returned by President
Aguinaldo on December 1, 1898 for amendments, which the Congress refused, approved by President
Aguinaldo on December 23, 1898, formally adopted by the Malolos Congress on January 20, 1899,
promulgated by President Emilio Aguinaldo on January 21, 1899.
The Purpose of Constitution;
The Constitution has three main functions. First it creates a national government consisting of
a legislative, an executive, and judicial branch, with a system of checks and balances among the thress
branches. Second, it divides power between the federal government and the states.
Philippine Taxation
I. Philippine Tax System
Tax law in the Philippine covers national and local taxes. National taxes refer to the national
internal revenue taxes imposed and collected by the national government through the Bureau of
Internal Revenue (BIR) and local taxes refer to those imposed and collected by the local
government.
The 1987 Philippine Constitution sets limitations on the exercise of the power to tax. The
rule of taxation shall be in uniform and equitable. The Congress shall evolve a progressive system of taxation.
(Article VI, Section 28, Paragraph 1).
II. History of Taxation in the Philippines
Polo Y Servicio is the forced labor for 40 days, of men ranging from 16 to 60 years of age
who were obligated to give personal services to community projects. One could be exempted from the polo by
paying a free called falla. Bandala is one of the taxes collected from the Filipinos. It comes from the Tagalog
word mandala, which is a round stock of rice stalks to be threshed.
What is Taxation?
It is the inherent power by which the sovereign state imposes financial burden upon
persons and property as a means of raising revenues in order to defray the necessary expenses of the
government.
Taxation is the imposition of financial charges or other levies, upon a taxpayer (an
individual or legal entity) by a state such that failure to pay is punishable by law.
Purpose of Taxation
The primary purpose of taxation on the part of the government is to provide funds or
property with which to promote the general welfare and the protection of its citizens and to enable it to finance
its multifarious activities.
Why do we need Taxation in the Philippines?
Taxes help the government fund their projects for economic development. It is also the
lifeblood of outstanding government employees, like teachers. Contributing your share of the pie greatly helps
in the development of the Philippines as a whole.
When did Taxation start in the Philippines?
The basic source of Philippine Tax Law is the National Internal Revenue Law, the latest
version of which is the National Internal Revenue Code of 1997. It is also known as the Tax Reform Act of
1997, approved on December 11, 1997.
How can we avoid taxation in the Philippines?
 Avail of Another Retirement Plan. Even if there are already mandatory
government plans for retirement, it is wise to avail of another one to reduce your
taxes in other words from work.
 Declare Dependent/s for Additional Exemptions.
 Double Declining Depreciation
 Make Some Donations
 Track all Itemized Deductions.