GEHISTO FINALS
Constitution (FUNDAMENTAL LAW
OF THE
- Fundamental law of a nation (Saligang
Batas).
- Establishes the character and basic
principles of the government.
(dinedescribe ng constitution kung ano-
ano ang mga bagay na
pinapahalagahan ng constitution,
dinesdecribe din niya kung ano ang type
ng government ng isang bansa” State”).
Article 6- Legislative Department
Article 7- Executive Department
Article 8- Judiciary Department
- Make clear the rights of the individual
and creates limitations to government
power.
Article 3 Section 1-22 (nag bibigay ng
Kalayaan sa tao).
- Written by a constitutional convention.
(Hindi puwedeng mabago).
- “Highest expression of the law”
Cha-cha (Charter changed movement)
Con-Con (Group na ginawa para mag
buo ng isang constitution).
Purposes of a Constitution
- It prescribes the kind of government that
will exist in the state.
- It creates the different departments and
specifies their respective functions and
duties.
- It is the source of the sovereign powers
of a government by establishing the
fixed, first, or basic principles.
- It promotes public welfare- establishes
the rights of the people which the
government is obligated to protect.
History of Philippine Constitution
- Malolos Republic Constitution (1899)
(RIGHT OF THE CITIZENS
BUT ALSO THE RIGHT OF THE
FOREIGNERS)
▪ Following the defeat of Spain by the
US in the Spanish-American war in
1898. The Filipinos began their task
of creating the independent nation
by valiantly fought for in 1896.
▪ Discussions for the Commission
began on October 25 after the
submission of a draft by Felipe
Calderon.
▪ Issue of the union of Church and
State where Catholicism would be
the state religion.
▪ Approved by the Malolos Congress
on November 29, 1898 and
forwarded to President Aguinaldo
for approval.
▪ Finally approved by Aguinaldo on
January 21.
▪ First republican constitution in Asia.
(Monarchy)/(Republican).
Main Features of Malolos Constitution
1. It was based on democratic traditions in
which the government formed was
“popular, representative, and
responsible” with 3 distinct branches-
Executive, Legislative, and Judicial.
2. It called for a presidential form of
government with the president elected
for a term of 4 years by most of the
Assembly convened as a constituent
assembly.
3. It recognized the freedom of religion
and the separation of the church and the
State.
4. It emphasized and safeguarded the basic
civil rights of not only the Filipinos but
 GEHISTO FINALS
Foreigners, through a Bill of Rights
(Articles XIX to XXIII).
- 1935 Constitution (Rights of the
Citizents)
1935 Constitution and Commonwealth
Government
▪ The Americans ran the government
in the Philippines with Filipinos
given a role in the legislative
function when the Philippine
Assembly was established in 1907.
▪ Administration of Governor-General
Francis Burton Harrison;
Filipinization policy. (tinatry ng
policy na ibigay na sa Filipino
politicians ang mga positions)
▪ Jones Law of 1916 or Philippine
Autonomy Act. (Nag simula ang
marami pang batas n nag susulong
nang paglaya ng pilipinas sa ilalim
ng America)
▪ Commission on Independence;
at least 5 Philippine independence
missions to US (1918-1932).
(Mag lalayon ng kalayaan)
▪ Approval of tydings- McDuffle
law by the US Congress (March 24,
1934). (Manuel L. Quezon) sa US
▪ Provided for the drafting and
guidelines od a constitution for a 10-
year transitional period before the
granting of independence
(Commonwealth government).
▪ Constitution was approved by U.S.
President Franklin Roosevelt on
March 23, 1935 and ratified by the
Filipino people in a plebiscite.
▪ Served as the fundamental law of
the land from 1935 to 1972.
▪ Established the Commonwealth of
the Philippines and provides that
upon withdrawal of American
sovereignty in the country and the
declaration of Philippine
independence, the Commonwealth
shall be known as the Republic of
the Philippines.
▪ Enumerated the composition,
powers, and duties of the 3 branches
of government and created the
General auditing Office and Laid
down the framework in the
establishment of the civil service in
the country.
▪ Other provisions included a Bill of
Rights, a provision for women’s
suffrage, creation of Philippine
armed Forces for national defense
and development of national
language.
- 1943 Constitution (Tungkulin and
obligation of the people)
THE JAPANESE OCUPATION AND
THE 2nd PHILIPPINE REPUBLIC (1943)
(PUPET GOVERNMENT)
▪ KALIBAPI – A Filipino political
party that served as the political part
during the Japanese occupation.
▪ October 14, 1943 – The 2nd republic
was inaugurated with Jose P.
Laurel as President.
 GEHISTO FINALS
▪ Condensed version of the 1935
contribution in preamble and 12
articles.
▪ Created a republic which 3 offices
but no legislature was convened.
▪ Power was concentrated to the
President.
▪ Bill of rights enumerated the
citizen’s duties and obligations
rather their constitutional rights.
▪ Tagalog was declared the national
language. (nihongo)
▪ Abolished eventually after the
liberation of the Philippines.
- 1973 Constitution
The 1973 constitution and the Marcos
dictatorship
▪ June 1, 1971- a constitutional
convention was convened at the
Manila Jotel; 2nd term of Marcos.
▪ September 21, 1972- Marcos
declared Martial Law.
▪ He abolished the Congress and
recognized the government.
▪ January 17, 1973- Marcos assigned
the Proclamation No. 1102
declaring the 1973 Constitution
ratified.
▪ Parliamentary form of government
▪ Legislative power was vested in the
Batasang Pambansa.
LEGISLATIVE = EXECUTIVE
(combined)
▪ Provided for the establishment of
the civil service Commission, the
Commission on Elections, and the
Commission on Audit.
- Freedom Constitution (1986)
▪ March 24,1986 – President Aquino
signed proclamation No.3 entitled
“Declaring a National Policy to
implement the reforms Mandated by
the People, protecting their Basic
Rights, adopting a Provisional
Constitution, and Providing for an
Orderly Transition to a government
under New constitution.”
Dipende sa form: pag power ay
“DEMOCRATIC”
Based on legal basis “de jure”
Walang legal basis pero ang mga
person ay sumusunod kase para
namang silang state is “de facto”
LEGISLATIVE (magkahiwalay)
EXECUTIVE (REPUBLIC)
LEGISLATIVE=EXECUTIVE
(PARLIAMENTARY)
• Temporary revolutionary
government until the framing of
a new constitution.
• Basically, adopted some
provisions of the 1973
Constitution especially the Bill
of Rights.
• The President continued to
exercise legislative powers until
a legislature was convened.
• President was given the power
to appoint the members of a
Constitutional Commission to
draft a new character.
 GEHISTO FINALS

ARTICLES OF 1987
- 1987 Constitution (Product of all that CONSTITUTION
happened)
Article 1 National Territory
▪ Feb 11, 1987 the new Constitution
Article II Declaration of Principles and
was ratified and in effect.
State Policies
▪ Consists of 18 articles and a Article III Bill of Rights
preamble.
Article IV Citizenship
SIGNIFICANT PROVISIONS OF 1987
CONSTITUTION Article V Suffrage

1. A presidential system of government Article VI Legislative Department

restores the Bicameral Congress of the Article VII Executive Department
Philippines. (Representative and
senate) Article VIII Judicial Department
Article IX Constitutional Commission
2. A bill of rights details the rights of every
Filipino citizen (habeas corpus) Article X Local Government
Article XI Accountability of Public
3. The creation of a commission on human Officers
rights to investigate all forms of human
rights violation involving civil and Public concerns, & budget (SOCIAL
political rights. CONTRACT)
Article XII National Economy and
4. The recognition of the autonomous
Patrimony
region of Muslim Mindanao and the
cordilleras. Article XIII Social Justice and Human
Rights
5. Limited political autonomy for local
government units. Article XIV Education, Science, and
Technology, Arts, Culture, and
Sports
Article XV The Family
Article XVI General Provisions
Article XVII Amendments or Revisions
Article XVIII Transitory Provisions
 GEHISTO FINALS

3 Branches
- Executive headed by the president
and the cabinet.

- Legislative composed of the senate

headed by the Sanate President and the
House of Representative headed by the
speaker of the house.
Senate- 24peoples
156- haouse of rep.

- Judiciary composed of the Supreme

Court headed by the chief Justice and
the lower courts.
14 associates
1 Chief Justice

“en banc”- pag pang malakasan na kaso

iaakyat sa mas mataas na court.

TOTAL OF 15 justices
 GEHISTO FINALS

created in 1939 mandated to facilities

Agrarian Reform the sale or lease of the haciendas to the
tenants.
Kahalagahan

- PH is Agricultural country
- Root cause is Problema sa lupa. THIRD TO FIFTH REPUBLIC
QUEZON=PLEASER

• Agrarian problems remained

Ancestral domain even after the Philippine
Independence in 1946
American Colonization Period
• Agrarian unrest became part of
- The Colonial government tried to solve a full-blown revolt against the
the agrarian problem by purchasing the government.
“Friar lands” from religious
corporations and selling them to tenants.
HUKBALAHAP to HUKBONG
- Agrarian problem worsened and many MAPAGPALAYA NG BAYAN
tenants soon began to resort to earned (PEOPLE’S LIBERATION ARMY)
means to “get back their land.”

- Tayung Uprising in Pangasinan (1931);

Sakdalista Uprising (1935).
THIRD TO FIFTH REPUBLIC
(ROXAS)
- Quezon’s “social justice
program” attempted to stop the - RA NO. 34- established 70-30
agrarian unrest in Central Luzon and sharing arrangements between landlord
alleviate the property of the farmers. and tenants and regulated share tenancy
contracts.

Commonwealth era - RA NO 55- Provided security to

tenants from arbitrary ejected from
- Quezon enacted some land reform laws
during cp. the lang they are cultivating.
Commonwealth Act No. 178

- He also creates NATIONAL RICE

AND CORN CORPORATION in
1936 to control the prices of rice and
corn.

- RURAL PROGRAM
ADMINISTRATION OFFICE was
 GEHISTO FINALS
MAGSAYSAY
• RA NO 1199 or agriculture
tenancy Act of 1954- governed
the tenant-landowner
relationship by organizing the
share-tenancy and leasehold
system; created Court of
Agrarian Relations.
• RA NO 1400 (LAND
REFORM ACT OF 1955) and
RA NO 821 (CREATION OF
AGRICULTURAL CREDIT
COOPERATIVE
FINANCING
ADMINISTRATION)
- Nag papautang ng fund para sa mag
sasaka. RA NO 821
• RA NO 1400 created the Land
tenure administration (LTA)
to handle the acquisition and
distribution of large, tenanted
rice and corn lands over 200
hectares for individuals and 600
hectares for corporation.
- Nililimit niyang pag ariin ang lupa sa
isang tao/corporation RA NO 1400
200 hectares individual person
600 hectares corporation
MACAPAGAL
(Siya ang ama ng reforma ng lupa)
RA NO 3844 or Agricultural Land reform
Code - Heavily favored tenant farmers: included
abolition of share tenancy and provided for the
leasing of agrarian’s land to farmers; also set a
retention limit of 75 hectares for landowners;
invested rights of preemption and redemption
for tenant farmers; put in place an
administrative machinery for implementation;
institutionalized a judicial system for agrarian
cases; and incorporated extension, marketing,
and supervised credit system of services for
farmer beneficiaries.
• 75 hectares for landowners.
• Invested rights of preemption
and redemption for tenant
farmers.
• Judicial system for agrarian
cases.
• Credit system of services for
farmer beneficiaries.
MARCOS
- Marcos declared the entire country a
land reform area through
PRESIDENTIAL DECREEE NO 2
- m or CODE OF AGRARIAN
REFORM – Created the Department of
Agrarian Reform (DAR)
• Tackles all about the issue of
the agrarian reform
• Ministry of Agrarian Reform
- DAR was renamed MINISTRY OF
AGRARIAN REFORM in 1978 under
the preliminary system.
- PD NO 27 Provided for tenanted lands
devoted to rice and corn to pass
ownership to tenants and lowered the
ceiling for land holding to 7 hectares.
• 7 hectares per individual
 GEHISTO FINALS

C. AQUINO
RA NO 6657 or comprehensive Agrarian
Reform law or Carl- Pag bibigay ng lands
especially to the tenants
- Offer lawful basis for the
implementation of the comprehensive
Agrarian reform program or CARP.
- The program was deemed failure since
Aquino was a member of the
COJUANGCO family which owned
one of the largest haciendas in Luzon-
HACIENDA LUISITA.
RAMOS
- RA NO 7905- Strengthen the
implementation of CARP.
- Limited the land conversion scheme by
making certain types of agricultural land
as non-negotiable for conversion or
ARROYO
- DAR was renamed twice: Department
of land (2004) and DAR again (2005)
- EO NO 465 instructed Department of
land Reform to revert its original names;
CARL goes beyond just land reform but
includes the totality of all factors and
support services designed to lift the
economic status of beneficiaries.
- RA NO 9700 extending CARP for
another 5 years beginning July 2009;
allots Php 150B for the acquisition and
distribution of 1.6 million hectares of
land for 1.2 million beneficiaries and the
provision of support services for
farmers.
B. AQUINO
- Have not fared well.

highly restricted to be converted. - Reported by the NGO the Focus on the

- RA NO 8532 or Agrarian Reform
Fund Bill- Provided additional PHP
50B for Carp and extended its
implementation for 10 years.
*Article 3 bill of rights*
Global South in 2013 showed a dismal
performance by the DAR in land
redistribution despite the promise by the
government to complete it by June 2014.
• PARIPA
• Cynthia villar
Marginalized sector = Agrarian Reform

ESTRADA
- EO NO 151 consolidated small farm
operations into medium or large-scale
enterprise to qualify for long term
capital.
- Ordered DAR to plan joint projects
between private investors and the
agrarian sector under his Magbalikat
Para sa Kaunlarang Agraryo or
MAGSASAKA program.
 GEHISTO FINALS
Local taxes are collected to fund local
government services, but they are also frequently
used to pay municipal bond coupons and
principal. Local taxes can take the form of income
or sales taxes, but the most common type of local
tax is property tax.
TAXATION
- Implementing taxes system
- Laying a tax through which the
government generates income to
defray its expenses.
- A way to raise funds for government
programs and services that benefit
Filipino citizens.
- Tax- enforce as a contribution but
it is proportionate to the citizens
ability to pay.
- Bureau of the Internal Revenue.
Philippine local taxes
Local taxes are grounded on the
Republic Act 7160, also known as the Local
Government Code of 1991. These taxes and
fees, on the other hand, are levied by the local
government units (provincial, city,
municipality, and barangay).
Tax on transfer of Real Property
Ownership- Imposed on the sale,
donation, barter, or any other mode of
transferring ownership of real property.
Tax on business of Printing and
Publication- Imposed printing and
publication business like that of books,
cards, posters, leaflets, handbills,
certificates, pamphlets, and others of similar
nature.
Tax on Sand, Gravel, and other Quarry
Resources- Imposed on ordinary stones,
sand, gravel, and other quarry resources, as
defined under the National Internal Revenue
Code.
Annual Fixed Tax for Every Delivery
Truck or Van of
Manufacturers/Producers, Wholesalers
of, Dealers, or Retailers in, Certain
Products- an annual fixed tax for every
truck, van or any vehicle used by
manufacturers, producers, wholesalers,
dealers, or retailers in the delivery of
distribution of distilled spirits, fermented
liquors, soft drinks, cigars, and cigarettes
and other products to sales outlets or
consumers, whether directly or indirectly
within the province.
Fees for Sealing and Licensing of weights
and Measures- imposed for the sealing and
licensing of weights and measures.
Fishery Rentals, Fees, ad Charges-
imposed by the municipality/city to grantees
of fishery privileges in the municipal/city
waters especially the privilege to build fish
corrals, oysters, mussels, or other aquatic
beds or bangus fry areas and others as
specified in the LGC.
Taxes levied by the barangays on stores
or retailers with fixed business
establishments with gross sales of receipt of
the preceding calendar year amounting to
Php 50,000 or less (for city barangays) and
Php 30,000 or less (for municipal
barangays).
Service fees or charges- fees or charges
collected by the barangays for services
 GEHISTO FINALS
rendered in connection with the regulation
or the use of barangay-owned properties or
service facilities, such as palay, copra, or
tobacco dryers.
Barangay Clearance- fee collected by
barangays upon issuance of barangay
clearance.
1. Franchise Tax
This refers to the tax imposed on franchise
businesses at a maximum rate of 50% of the
1% of the gross yearly receipts for the
preceding calendar year based on the
incoming receipt within the territorial
jurisdiction where the franchise is selling in.
2. Basic Real Property Tax
Basic Real Property Tax cover covers six
types of properties: agricultural,
commercial, industrial, mineral, residential,
timberland.
3. Sand, Gravel and other Quarry
Resources Tax
A maximum of 10% of fair market value in
the location per cubic meter of quarry
resources (such as gravel, sand, common
stones, earth, and sand prized from public
lands or waters) will be collected by LGUs.
4. Annual Fixed Tax for Delivery Trucks
and Vans
Local government units collect P500 every
year from delivery vehicles such as trucks
and vans handling products (beverages,
food, cosmetics, tobacco, etcetera).
5. Professional Tax
This type of tax applies to individuals whose
professions require examination from the
government, such as board exams or
licensure. These professionals include
lawyers, doctors, engineers, architects, and
others subjected to this tax.
6. Amusement Tax
A tax collected from the proprietors, lessees,
or operators of theaters, cinemas, concert
halls, circuses, boxing stadia, and other
placement of amusement.
7. Tax on Business
Imposed by cities/ municipalities on
businesses before they will be issued by a
business or permit to start operations; payed
if they apply for Mayor’s permit.
8. Community Tax
Tax levied by cities/ municipalities to every
Filipino or alien living in the Philippines,
18years of age or over, who has been
regularly employed I a wage or salary basis
for at least 30 consecutive working days
during any calendar year, or who is engaged
in business or occupation, or who owns real
property with an aggregate assessed value of
Php 1,000; also imposed on every
corporation no matter how created or
organized, whether domestic or resident
foreign, engaged in on doing business in the
Philippines.
Philippine national taxes
National taxes are mandatory
contributions imposed by the government
and collected through the Bureau of Internal
Revenue (BIR), which is grounded on the
Republic Act 8424, or National
Internal Revenue Code of 1997, and
known as Tax Reform Act of 1997. Export
and import tariffs are also referred to as
national taxes but these are levied by the
Bureau of Customs (BOC) and will be
excluded from this list.
 GEHISTO FINALS
1. Estate Tax
Estate tax is charged to your estate or
properties when the titleholder meets their
demise. At a rate of 6%, the heir apparent or
the rightful beneficiary of the estate should
settle this tax before transferring the title to
the heir or beneficiary’s name.
2. Documentary Stamp Tax
This refers to the tax imposed on contracts,
loan agreements, certificates, and other legal
papers that serve as proof of transfer/sale of
an ownership/obligation of a property or
assets. Tax on documents, instruments, loan,
agreements, and papers evidencing the
acceptance, assignment, sale or transfer of
an obligation, rights or property incident
there to; evidence documents link bank
promissory notes, deed of sale, and deed of
assignment of transfer of shares of corporate
stock ownership.
3. Percentage Tax
Percentage tax is a business tax imposed on
merchants or businesses that lease/sell
products, services, and properties. They are
not VAT-registered, with a yearly gross sale
at a maximum of P750,000.
4. Capital Gains Tax
Imposed on gains that may have been
realized by a seller from the sale, exchange,
or other disposition of capital assets located
in the Philippines, including pacto de retro
sales (a sale with a condition for repurchase)
and other forms of conditional sale.
5. Income Tax
This refers to the tax that is imposed on an
in-divide’s earnings, be it salary or profits,
from his/her profession, business, trade, or
properties at rates ranging from 5% to 32%
depending on their income bracket.
6. Withholding Tax
Withholding tax is the amount from an
employee’s wage deducted by the employer
and directly paid to the government for the
employee’s partial income tax.
7. Value-Added Tax or VAT
Value-Added Tax serves as a consumption
fee that is placed on a product when there is
an additional value to its manufacturing and
final sale. Since it is considered an indirect
tax, the customers pay for VAT. Business
tax imposed from the seller in the course of
trade or business on every sale of properties
lease of goods or properties, or vendors of
services; an indirect tax, thus it can be
passed on to the lawyer.
8. Excise Tax
Excise Tax is placed on products sold in the
country and considered an indirect type of
tax because this can be recovered by the
seller/producer by increasing the price of
these products. This is emphasized in the
TRAIN law. Example placement of an
excise tax can be cited from the products
with health risks such as liquors and
tobacco. A tax imposed on goods
manufactured or produced in the Philippines
for domestic sale or consumption or any
other disposition; imposed on things that are
imported.
9. Donor’s Tax
Donor’s Tax is placed on a gift, donation, or
willful free-of-charge transfer of property
between the benefactor to recipients on their
lifetime. There are some cases where BIR
would scrap this tax. An example of this is
the goods provided to the victims of the
destructive typhoon Yolanda.