M4 Lesson 1: Socio-economic issues and concerns

Lesson 1 Socioeconomic Issues and concerns

The socioeconomic issues started in the past and still currently experienced by most Filipinos.

1. Corruption in the Philippines

2. Poverty

3. Unemployment and underemployment

4. Criminality

5. Illegal Drugs

6. Prostitution

7. Violence Against Women and children

8. Squatting in the Philippines

9. Illegal Gambling

10. Terrorism

11. Social Media Issues

12. Press Freedom

13. Cybersex

14. Issues on Contractualization

15. Tax Evasion

A constitution is a set of fundamental principles by which a state is governed. In principle, it

brings together distinct entities into one group with the same principles and ideals. The
Philippine Constitution is the supreme law of the land. It has been in effect since 1987. Only three
constitutions that preceded this one have effectively governed the country: the 1935
Commonwealth Constitution, the 1973 Constitution, and the 1986 Freedom Constitution. Other
constitutions mentioned in history were just attempts by Filipinos to break free from the colonial
government.

The constitution of Biak-na-Bato (1897)

On November 1, 1897, the Philippine revolutionary government promulgated the constitution of
Biak-na-Bato. It was the provisionary constitution of the Philippine Republic during the Philippine
Revolution. This constitution, borrowed from Cuba, was written by Isabelo Artacho and Felix
Ferer in Spanish and later translated into Tagalog.

The organs after government under the constitution were:

1.The Supreme Council, vested with the power of the Republic, headed by the President and four
department secretaries: the interior, foreign affairs, treasury, and war;

The Supreme Council of Grace and Justice was given the authority to make decisions and affirm
or disprove the sentences rendered by other courts and to dictate rules for the administration of
justice; and
The assembly of Representatives, which was to be convened after the revolution to create a new
constitution and elect a new council of government representatives and representatives of the
people.
The constitution of Biak-na-Bato was never fully implemented since a truce, the "Pact of Biak-na-
Bato," was signed between the Spanish and the Philippine revolutionary army.

The Malolos Constitution (1899)

After signing the truce, the Filipino revolutionary leaders accepted a payment from Spain and
went to exile in Hong Kong. Upon the defeat of the Spanish to the Americans in the battle of
Manila Bay on May 1, 1898, the United States Navy transported Aguinaldo back to the
Philippines. The newly reformed Philippine revolutionary forces reverted to the control of
Aguinaldo, and the Philippine Declaration of Independence was issued on June 12, 1898,
together with several decrees that formed the first Philippine Republic. The Malolos Congress
was elected, which selected a Commission to draw up a draft constitution on September 17,
1898, composed of wealthy and educated men.

The document they came up with was approved by Congress on November 29, 1898, and was
promulgated by Aguinaldo on January 21, 1899. It was titled "The Political Constitution of 1899"
and was written in Spanish. The constitution has 39 articles divided into 14 titles, with eight
articles of transitory provisions and a final additional article. The document was patterned after
the Spanish constitution of 1812, with influences from the charters of Belgium, Mexico, Brazil,
Nicaragua, Costa Rica, and Guatemala, and the French constitution of 1793. According to Felipe
Calderon, the primary author of the constitution, these countries were studied because they
shared similar social, political, ethnological, and governance conditions with the Philippines.
Previous constitutional projects in the Philippines also influenced the Malolos Constitution,
namely, the Kartilya and the Sangguniang Hukuman, the charter of laws and morals of the
Katipunan written by Emilio Jacinto in 1896; the Biak-na-Bato Constitution of 1897 written by
Isabelo Artacho; Mabini's "Constitutional Program of the Philippine Republic of 1898"; the
provisional constitution of Mariano Ponce in 1898 that followed the Spanish constitutions; and
the autonomy projects off Paterno in 1898.

The Commonwealth Constitution (1935)

After the treaty of Paris, the Philippines what subject to the power of the United States of
America, effectively the new colonizers of the country. From 1898 2 1901, the Philippines would
be placed under a military government until a civil government would be put into place.

Two acts of the United States Congress were passed that may be considered to have qualities of
constitutionality. First was the Philippine Organic Act of 1902, the first organic law for the
Philippine Islands that provided a popularly elected Philippine assembly. The Act specified that
the legislative power would be vested in a bicameral legislature composed of the Philippine
Commission as the upper house and the Philippine Assembly, the lower house. Key provisions of
the Act included a bill of rights for Filipinos and the appointment of two non-voting Filipino
Resident Commissioners of the Philippines as representatives to the United States House of
Representatives. The second Act that functioned as a constitution was the Philippine Autonomy
Act of 1916, commonly referred to as "Jones Law," which modified the structure of the Philippine
government through the removal of the Philippine Commission, replacing it with a Senate that
served as the upper house and its members elected by the Filipino voters, the first truly elected
national legislature. This Act explicitly declared the purpose of the United States to end their
sovereignty over the Philippines and recognize Philippine independence as soon as a stable
government can be established.

In 1932, with the efforts of the Filipino independence mission led by Sergio Osmeña and Manuel
Roxas, The United States Congress passed the Hare-Hawes-Cutting Act with the promise of
granting Filipinos' independence. Then-Senate President Manuel L. Quezon opposed the bill and,
consequently, was rejected by the Philippine Senate.

By 1934, another law, the Tydings-McDuffie Act, also known as the Philippine Independence Act,
was passed by the United States Congress that provided authority and defined mechanisms for
establishing a formal constitution by a constitutional convention. The convention members were
elected and held their first meeting on July 30, 1934, with Claro M. Recto unanimously elected as
President.

The constitution was crafted to meet the United States government's approval and ensure that
the United States would live up to its promise to grant independence to the Philippines.

Constitutional Authoritarianism (1973)

In 1965, Ferdinand E. Marcos was elected president, and in 1967, Philippine Congress passed a
resolution calling for a constitutional convention to change the 1935 constitution. Marcos won
the re-election in 1969, in a bid boosted by campaign overspending and the use of government
funds. Elections of the delegates to the constitutional convention were held on November 20,
1970, and the convention began formally on June 1, 1971, with former president Carlos P. Garcia
being elected as convention president. Unfortunately, he died and was succeeded by another
former president, President Diosdado Macapagal.

Before the convention finished its work, Martial Law was declared. Marcos cited a growing
communist insurgency as a reason for the Martial Law, which was provided for in the 1935
Constitution. Some delegates of the ongoing constitutional convention were placed behind bars
and others went into hiding or were voluntarily exiled. With Marcos as a dictator, the direction of
the convention turned, with accounts is that the president himself dictated some provisions of
the constitution, manipulating the document to be able to hold on to power for as long as he
could. On November 29, 1972, the convention approved its proposed constitution.

The constitution was supposed to introduce a parliamentary-style government, where legislative

power was vested in the unicameral National Assembly, with members being elected A six-year
term. The president was to be elected as the symbolic and ceremonial head of state chosen from
the members of the National Assembly. The president would serve A six-year term and could be
re-elected do an unlimited number of terms. Executive power was relegated to the Prime
Minister, who was also the head of government and commander in chief of the armed forces who
was also to be elected from the National Assembly.

President Marcos issued Presidential Decree No. 73 setting the date of the plebiscite to ratify or
reject the proposed constitution on November 30, 1973. This plebiscite was postponed later on
since Marcos feared that the public may vote to reject the constitution. Instead of a plebiscite,
Citizen Assemblies were held, from January 10 to 15, 1973, where the citizens coming together in
voting by hand, decided on whether to ratify the constitution, suspend the convening of the
Interim National Assembly, continue Martial Law, or place a moratorium on elections for a period
of at least several years. The President, on January 17, 1973, issued a proclamation announcing
that the proposed constitution had been ratified by an overwhelming vote of the members of the
highly irregular Citizen Assemblies.

The constitution was amended several times. In 1976, Citizen Assemblies, once again, decided to
allow the continuation of Martial Law, as well as approved the amendments: an Interim Batasang
Pambansa to substitute for the Interim National Assembly, the president to also become the
Prime Minister and continue to exercise legislative powers until Martial Law was lifted and
authorized the President to legislate on his own on an emergency basis. An overwhelming
majority would ratify further amendments succeedingly. In 1980, the retirement age of members
of the judiciary was extended to 70 years. In 1981, the parliamentary system was formally
modified to a French-style, semi-presidential system where executive power was restored to the
president, who was, once again, to be directly elected; and Executive Committee was to be
created, composed of the Prime Minister and 14 others, that served as the president’s cabinet;
and some electoral reforms were instituted. In 1984, the executive committee was abolished and
the position of the vice president was restored.

After all the amendments introduced, the 1973 constitution was merely a way for the President
to keep executive powers, abolish the senate, and by any means, never acted as a parliamentary
system, with all the real power concentrated in the hands of the president, with the backing of
the constitution.

The situation in the 1980s had been very turbulent. As Marcos amassed power, discontent has
also been bourgeoning. The tide turned swiftly when in August 1983, Benigno Aquino Jr.,
opposition leader and regarded as the most credible alternative to President Marcos, was
assassinated while under military escort immediately after his return from exile in the United
States. There was widespread suspicion that the orders to assassinate Aquino came from the top
levels of the government and the military. This event caused the coming together of the non-
violent opposition against the Marcos authoritarian regime. Marcos was then forced to hold
“snap” elections a year early and said were marred by widespread fraud. Marcos declared
himself a winner despite international condemnation and nationwide protests. A small group of
military rebels attempted the stage a coup, but failed; however, this triggered what came to be
known as the EDSA People Power Revolution of 1986, as people from all walks of life spilled onto
the streets. Under pressure from the United States of America, who used to support Marcos and
his martial law, the Marcos family fled into exile. His opponent in the snap elections Benigno
Aquino Jr.’s widow, Corazon Aquino, was installed as president on February 25, 1986.

Constitution After Martial Law (1987)

President Corazon Aquino’s government has three options regarding the constitution: revert to
the 1935 constitution, retain the 1973 constitution and be granted the power to make reforms, or
start anew and break free from the “vestiges of a disgraced dictatorship.” They decided to make a
new constitution that, according to the president herself, should be “truly reflective of the
aspirations and ideals of the Filipino people.”

In March 1986, President Aquino proclaimed a transitional constitution to last for a year while a
Constitutional Commission drafted a permanent constitution. This transitional constitution, called
the Freedom Constitution, maintained many provisions of the old one, including in rewritten
form the presidential right to rule by decree. In 1986, a constitutional convention was created,
composed of 48 members appointed by President Aquino from varied backgrounds and
representations. The convention drew up a permanent constitution, largely restoring the set up
abolished by Marcos in 1972 but with new ways to keep the president in check, a reaction to the
experience of Marcos’s rule. The new constitution was officially adopted on February 2, 1987.

The Constitution begins with a preamble and 18 self-contained articles. It established the
Philippines as a” democratic-republican State” where “sovereignty resides in the people and all
government authority emanates from them.” it allocates governmental powers among the
executive, legislative, and judicial branches of government.

The executive branch is headed by the president and his cabinet whom he appoints. The
president is the head of state and the chief executive, but his power is limited by significant
checks from the two other co-equal branches of government, especially during times of
emergency. This is put in place to safeguard the country from the experience of martial law
despotism during the presidency of Marcos. In cases of national emergency, the president may
still declare Martial Law, but no longer than a period of 60 days. Congress, through a majority
vote, can revoke this decision, or extend it for a period that they determine. The Supreme Court
may also review the declaration of martial law and decide if there were significant justifying facts
for the act. The president and the vice president are elected at large by a direct vote serving a
single six-year term.

The legislative power resides in a Congress divided into 2 houses: the Senate and the House of
Representatives. The 24 senators are elected at large by popular vote and can serve no more
than two consecutive six-year terms. The house is composed of district representatives
representing a particular geographic area and makes up around 80% of the total number of
representatives. There are 234 legislative districts in the Philippines that elect their
representatives to serve three-year terms. The 1987 constitution created a party-list system to
provide spaces for the participation of underrepresented community sectors or groups. Party-list
representatives May fill up not more than 20% of the seats in the House.

Aside from the executive power of legislation, Congress may also declare war, through a 2/3 vote
in both upper and lower houses. The power of legislation, however, is also subject to an executive
check, the president retains the power or to veto or stop a bill from becoming law. Congress may
only override this power with a two-thirds vote in both houses.

The Philippine court system is vested with the power of the judiciary and is composed of a
Supreme Court and lower courts as created by law. The supreme court is a 15-member court
appointed by the President without the need to be confirmed by Congress. The appointment the
president makes, however, is limited to a list of nominees provided by a constitutionally specified
Judicial and Bar Council. The Supreme Cort Justices may hear, on appeal, any cases dealing with
the constitutionality of any law, treaty, or decree of the government, cases where questions of
jurisdiction or judicial error are concerned, or cases where the penalty is sufficiently grave. It may
also exercise original jurisdiction over cases involving government or international officials. The
Supreme Court is also in charge of overseeing the functioning and administration of the lower
courts and their personnel.

The constitution also established three independent Constitutional Commissions, namely, the
Civil Service Commission, a central agency in charge of government personnel; the Commission
on Elections, mandated to enforce and administer all election laws and regulations; and the
Commission on Audit, which examines all funds, transactions, and property accounts of the
government and its agencies. To further promote the ethical and lawful conduct of the
government, the office of the Ombudsman was created to investigate complaints that pertain to
public corruption, unlawful behavior of public officials, and other public misconduct. The
Ombudsman can charge public officials before the Sandiganbayan, a special court created for this
purpose. Only the House of Representatives can initiate the impeachment of the president,
members of the Supreme Court, and other constitutionally protected public officials such as the
Ombudsman. The Senate will then try the impeachment case. This is another safeguard to
promote moral and ethical conduct in the government.
Attempts to Amend or Change the 1987 Constitution

The 1987 constitution provided for three methods by which the constitution can be amended, all
requiring ratification by a majority vote in a national referendum. These methods we’re
Constituent Assembly Constitutional Convention, and Peoples Initiative. Using these modes,
there were efforts to amend or change the 1987 Constitution, starting with the presidency of
Fidel V. Ramos who succeeded Corazon Aquino. The first attempt was in 1995 when then-
Secretary of National Security Council Jose Almonte drafted a constitution, but it was exposed to
the media and it never prospered. The second effort happened in 1997 when a group called
PIRMA hoped to gather signatures from voters to change the constitution through people's
initiative. Many we’re against this, including then-Senator Miriam Defensor-Santiago, who
brought the issue to court and won with the Supreme Court judging that a people's initiative
cannot push through without an enabling law.

The succeeding president, Joseph Estrada, form a study commission to investigate the issues
surrounding charter change focusing on the economic and judiciary provisions of the
constitution. This effort was also blocked by different entities after president Estrada was
replaced by another People Power and succeeded by his Vice President, Gloria Macapagal-Arroyo
then House Speaker Jose de Venecia endorsed constitutional change through a Constituent
Assembly, which entails a 2/3 vote of the house to propose amendments or revision to the
Constitution. This initiative was also not successful since the term of President Arroyo was mired
in controversy and scandal, including the possibility of Arroyo extending her term as president,
which the constitution does not allow.

The administration of the succeeding president Benigno Aquino III had no marked interest in
charter change except those emanating from the different members of Congress, including the
speaker of the house, Feliciano Belmonte Jr., who attempted to introduce amendments to the
constitution that concern economic provisions that aim toward liberalization. This effort did not
see the light of day.

In an upsurge of populism, President Rodrigo Duterte won the 2016 presidential elections in a
campaign centering on law and order, proposing to reduce crime by killing tens of thousands of
criminals. He is also a known advocate of federalism, a compound mode of government
combining a central or federal government with regional governments in a single political system.
This advocacy is in part an influence of his background, being a local leader in Mindanao that has
been mired in poverty and violence for decades. On December 7, 2016, President Duterte signed
an executive order creating a consultative committee to review the 1987 constitution.
What is Land Reform?

Reform implies the existence of a defect that something is deformed or malformed and does not
suit existing conditions.
In a broad sense, land reform refers to the full range of measures that may or should be taken to
improve or remedy that defect in the relations among men (eg. Between the tiller and owner of
the land, employee and employer in a farm) with respect to their rights to land.
The term has also been defined as an integrated set of measures designed to eliminate obstacles
to economic and social development arising out of defects in the agrarian structure. Land reform
thus involves the “transformation of agrarian structure.”
*de Leon, Hector. Textbook on Agrarian Reform and Taxation (Q.C.: Rex Publishing, 2012), 1.

In the strict sense, ‘land reform’ can be said to refer to a change in the legal or customary
institution of property rights and duties, which define the rights of those who own or use
agricultural land.
*Putzel, James. A Captive Land: The Politics of Agrarian Reform in the Philippines (QC: Ateneo
Press, 1992), 3.

What is Agrarian Reform?

“Land reform” is often used interchangeably with “agrarian reform” but in actuality, the latter is
much broader than the former.
Agrarian reform involves the restructuring of tenure, production and support services structures.
*de Leon, Hector. Textbook on Agrarian Reform and Taxation (Q.C.: Rex Publishing, 2012), 2.
The Roots of the Agrarian Problem

The Nature of Land Distribution in the Philippines

*Pre-Colonial Patterns
*Spanish Period
*American Period
*Post War Period

Agrarian Unrest
*Friar Lands
*Rice and Corn Lands
*All Public and Private Lands

EARLY CAUSES OF AGRARIAN UNREST- Social and Economic Factors

1. Post First World War Financial Crisis

2. Typhoons and Drought
3. General Improvement of Quality of Life – Cash needed
4. Breakdown of the “Kasama System”
5. Socialism/Hukbalahap
Land Reform/ Agrarian Reform Programs

• Rice Share Tenancy Law

• Social Justice Program
• Agricultural Tenancy Act and Land Reform Law of 1955
• RA No. 3844: Agricultural Land Reform Code
• P.D. No. 2: Land Reform for all Rice and Corn Lands
• P.D. No. 27: Emancipation of Peasants
• RA No. 6657: Comprehensive Agrarian Reform Program (CARP)

RICE SHARE TENANCY LAW (ACT NO. 4054) February 27, 1933

COMMONWEALTH SOCIAL JUSTICE PROGRAM (TENANCY FRONT)

• Redistribution of Private Landed Estates- “Land to the Tiller” Rural Progress Administration
• Distribution of Public Land- “Land to the Landless”

*Public Lands Act

*National Land Settlement Administration (NLSA)

SOCIAL JUSTICE PROGRAM (TENANCY FRONT)

• Protection of the Rights and Welfare of Peasants

*Court of Industrial Relations
• Support Services

*Agricultural and Industrial Bank (AIB)

*National Relief Administration
*National Rice and Corn Corporation

THE SECOND WORLD WAR, ROXAS AND QUIRINO

MAGSAYSAY’S LAND REFORM PROGRAM

• Agricultural Tenancy Act (R.A. 1199)

*Agricultural Tenancy Commission

*Court of Industrial Relations

• Land Reform Act of 1955

*Agricultural Credit Cooperative Financing Administrationn (ACCFA)
*National Resettlement and Rehabilitation Administration (NARRA)

MACAPAGAL’S R.A. 3844: AGRICULTURAL LAND REFORM CODE

• AN ACT TO ORDAIN THE AGRICULTURAL LAND REFORM CODE AND TO INSTITUTE LAND
REFORMS IN THE PHILIPPINES, INCLUDING THE ABOLITION OF TENANCY AND THE CHANNELING
OF CAPITAL INTO INDUSTRY, PROVIDE FOR THE NECESSARY IMPLEMENTING AGENCIES,
APPROPRIATE FUNDS THEREFOR AND FOR OTHER PURPOSES

MARCOS’ AGRARIAN REFORM

- REPUBLIC ACT No. 6389

AN ACT AMENDING REPUBLIC ACT NUMBERED THIRTY-EIGHT HUNDRED AND FORTY-FOUR, AS

AMENDED, OTHERWISE KNOWN AS THE AGRICULTURAL LAND REFORM CODE, AND FOR OTHER
PURPOSES
- Created the Department of Agrarian Reform

- P.D. No. 2
PROCLAIMING THE ENTIRE COUNTRY AS A LAND REFORM AREA

- P.D. No. 27
DECREEING THE EMANCIPATION OF TENANTS FROM THE BONDAGE OF THE SOIL, TRANSFERRING
TO THEM THE OWNERSHIP OF THE LAND THEY TILL AND PROVIDING THE INSTRUMENTS AND
MECHANISM THEREFOR

CARP: Comprehensive Agrarian Reform Program

• AN ACT INSTITUTING A COMPREHENSIVE AGRARIAN REFORM PROGRAM TO PROMOTE SOCIAL

JUSTICE AND INDUSTRIALIZATION, PROVIDING THE MECHANISM FOR ITS IMPLEMENTATION, AND
FOR OTHER PURPOSES
• Extended Agrarian Reform to all agricultural lands.

REPUBLIC ACT NO. 9700 (August 7, 2009)

• AN ACT STRENGTHENING THE COMPREHENSIVE AGRARIAN REFORM PROGRAM (CARP),

EXTENDING THE ACQUISITION AND DISTRIBUTION OF ALL AGRICULTURAL LANDS, INSTITUTING
NECESSARY REFORMS, AMENDING FOR THE PURPOSE CERTAIN PROVISIONS OF REPUBLIC ACT
NO. 6657, OTHERWISE, KNOWN AS THE COMPREHENSIVE AGRARIAN REFORM LAW OF 1988, AS
AMENDED, AND APPROPRIATING FUNDS THEREFOR

What for?

• Counter Insurgency
• Agriculture as starting point of development
• Social Justice
• The right of all the people to human dignity, reduce social, economic, and political inequalities,
and remove cultural inequities by equitably diffusing wealth and political power for the common
good. (Article XIII of the 1987 Constitution)

Factors to Consider

• Constitutional Limitations
• Support Services
• Non-Transferability of Lands
• Viability of Agrarian Reform
• CARP- 7.8 million hectares has been covered. 751,514 hectares have been distributed.
(http://www.dar.gov.ph/q-and-a-on-carp/english)

Basic Taxation
The Concept of Taxation, its Importance, Principles, and Classifications
General Principles
• Tax – enforced proportional contributions from persons and property levied by the state for the
support of its public needs.
• Taxation – a rate by which government makes exactions for revenue in order to support its
existence and carry out legitimate purpose for general welfare.
• The Importance of taxation derives from the unavoidable obligation of the government to
protect the people and extend them benefits in the form of public projects and services.
• In exchange, persons are subjected to the reciprocal duty of sharing the expenses to be
incurred therefore through the payment of tax.
Similarities
• Inherent and need no express constitutional grant.
• Not just necessary but indispensable
• Modes by which the state interferes with private rights.
• They presupposes equivalent compensation though not necessarily determined in pecuniary.
• Exercised primarily by the legislative department or law makers.
• Intended only for the general welfare and public purpose.
Three Inherent Powers of the STATE
• POLICE - The power to control everything for general welfare
Lawful means and Lawful subject
*Salus populi est suprema lex
**Sic utere tuo ut alienum non laedas
• EMINENT DOMAIN - The power to expropriate properties for public use for Just compensation
• TAXATION - The power to demand contributions from anyone enjoying its protection and
benefits
*Life-blood Theory
*Equal, Uniform and Equitable
*Public purpose
Taxation - the power to demand from the members of the society of their proportionate share or
contribution in the maintenance of the state as a whole; it is also the act of imposing and
collecting a tax.
Characteristics of Taxes:
• Taxes are enforced contribution.
• Taxes are generally payable in money.
• Taxes are imposed on persons or property.
• Taxes are levied by the national and local government.
• It takes a congressional act to put up taxes.
• Taxes are imposed solely for public purposes.
Classification of Taxes:
As to subject matter or object
• Personal, poll or capitation
- fixed amount taxes imposed on people residing in a specified territory without regard to
properties or earnings.
• Property
- taxes imposed on real and personal property.
• Excise
- tax imposed on consumption and engagement in the practice of a profession
As to purpose
• General, fiscal or revenue.
• Special or regulatory
As to scope
• National
• Municipal or Local
As to determination of account
• Specific
- Taxes imposed no specific amounts on a specific standard of measurement.
• Ad valorem
- this is a tax which is added into the assessed value of a taxable entity.
As to graduation or rate
• Proportional
- taxes that are computed as a fixed proportion of the value of an entity being taxed in the rate of
consumption.
• Progressive
- those are taken whose rates increase as the entity being taxes also increases.
• Regressive
- opposite of progressive.

Kinds of Taxes
• Income Tax - these earnings are taxed by the national government and are progressive
in nature.
• Donor’s Tax - the act of a certain person in disposing without consideration of money or giving
certain thing in favor of another who accepts it.
• Estate Tax - tax imposed on the right of a deceased person to transfer the estate to his lawful
heir or beneficiary.
• Value Added Tax - tax imposed on the sale and/or exchange of goods and services.
• Excise Tax - tax imposed on specific goods produced in the Philippines for local consumption.
Other Percentage Taxes
• Documentary Stamp Tax - tax on legal documents and papers.
• Customs duties and tariffs - customs duties are taxes imposed on the importation and
exportation of goods in and out of the country.
• Travel Tax - tax imposed on travel whether local or foreign.
• Energy Tax - tax imposed on the use of petroleum products.
• Private motor vehicle tax - tax imposed on the owners of private motor vehicles.
Other terms
• Tax Levying - act of putting up taxes on persons, activities and products.
• Tax Assessment - is the official action of an officer duty authorized by law in determining the
amount of tax due.
• Tax Collection - process of getting the taxes imposed by the proper government agencies.
• Tax Avoidance - the use by a taxpayer of legally and permissible means or methods in order to
avoid or reduce tax liability. It is not punishable by law.
• Tax Evasion - is the use by a taxpayer of illegal or fraudulent means to defeat or reduce the
payment of a tax; it is punishable by law.

Limitation on the Power of Taxation

• Principle of due process of land.
• Rule of Uniformity
• Equal protection of the laws.
• Nobody can be imprisoned for non – payment of a poll tax.
• No taxes shall be imposed which would impair religious freedom.
• No appropriation or use for religious purpose can be done.
• Religious, charitable, educational entities, non-profit cemeteries and churches are exempted
from taxes.
• Non-stock, Non-profit educational or other institutions are exempted from paying taxes.
• Tax exemption cannot be done outright.
• The President has the authority to veto a particular item or items in a revenue or tariff bill.
• Taxes cases in all levels of the courts will be under the final jurisdiction of the Supreme Court.

Common administrative approaches which allow the government to collect taxes

• Seizure by the government of personal property to enforce the payment of taxes.
• Levy of real property.
• Enforcement of forfeiture
• Entering into a compromise tax liability
• Filing of bonds.
• For the late payments and delinquent taxpayers, surcharge and interest can be imposed.
• Giving of rewards to informers.
• Certain officers of BIR are allowed to make arrests, searches and seizures.
• Aliens may be deported if they willingly refuse to pay taxes.
• Inspection of book of accounts.
• Inquiring into bank accounts.

M5 Lesson 1: The Rise of Local History in the Philippines

For a long time, Philippine history as an academic field has been dominated by thinkers who are
focused on national history that is criticized by some as very Manila-centric. Historians such as
Teodoro Agoncillo, Gregorio Zaide, Renato Constantino, and Horacio dela Costa are some familiar
names in this kind of national historical writing. Yet, despite of this, there have been a gradual
growth in the publication of local history books throughout our national history. Scholars traced
the beginning of local history writing in the Philippines to Isabelo delos Reyes, a fellow
propagandist of Jose Rizal who wrote the Historia de Ilocos or History of Ilocos in 1890.

After delos Reyes, the succeeding decades are marked with the absence of serious academic
work on local history. It is during the postwar period that academic local history writing
continued, particularly by American historians such as John Larkins who published The
Pampangans: Colonial society in a Philippine Province (1963). In the 70s, Filipinos began to
replace American scholars in the field. Pangasinan, 1572-1800 by Rosario Cortes (1974) is one of
the first local history book written by Filipinos in the contemporary period.

The Department of History of the University of the Philippines became a leading institution in
producing works on local history. Some of these works includes Katutubo, Muslim, Kristyano:
Palawan, 1621-1901 by Nilo Ocampo (1985), Kasaysayan ng Bulakan by Jaime Veneracion (1986),
and Kasaysayan Pampook: Pananaw, Pananaliksik, Pagtuturo edited by Atoy Navarro and Ma.
Florina Orillos-Juan (2012). Historians from other institutions also contributed in the field. Some
of the works by these historians are the following: Kasaysayan: Studies on Local and Oral History
by Marcelino Foronda (1991), From Ibalon to Sorsogon: A Historical Survey of Sorsogon Province
to 1905 by Luis Dery (1992), La Union: The Making of a Province by Adriel Meimban (1997),
Cavite in Focus: Essays on Local Historiography by Emmanuel Calairo (2001), Kasaysayan ng mga
Pamayanan ng Mindanao at Arkipelago ng Sulu, 1596-1898 by Rudy Rodil (2017), and the most
recent ABAKADA ng Kasaysayang Pampook: Kartilya sa Pananaliksik at Pagsusulat ng Kasasyayan
ng Bayan by Wensley Reyes (2020).
The rise of local historical books is paralleled with the emergence of local organizations which
seek to promote the history of their own localities. Usually housed by local universities, these
organizations facilitate the linkages between local historians, researchers, and students who are
interested in local history and culture of their own locality. Some of the examples of these
organizations are Cavite Historical Society, Center for Tarlaqueño Studies (Tarlac State University),
Cebuano Studies Center (University of San Carlos), Marindukanon Studies Center, Tayabas Studies
and Creative Writing Center, Center for Kapampangan Studies (Holy Angel University), Center for
Bulacan Studies (Bulacan State University), Samahang Pangkasaysayan ng Tondo, Taguig Heritage
Society, and Kapisanan ng mga Mananaliksik sa Kasaysayan ng Marikina.

As an additional information on local history, please watch this short clip in Youtube by Michael
Charleston “Xiao” Chua entitled “Ang 'kasaysayang pampook' na tumatalakay sa kuwento ng
bawat bayan at lalawigan sa bansa”:

M5 Lesson 2: Kasaysayang Pampook and Kasaysayang Bayan as Two Different Perspectives in

Local History
The writing of traditional local history in the Philippines is largely characterized by the following:

Positivist – Positivism is a philosophical view in history wherein it is insisted that the only
legitimate source for the study of the past are written documents. Early local historians in the
Philippines are generally positivists. They believe that it is impossible to study local history
without documents, and that other sources such as artifacts, geographical information, and oral
traditions are not legitimate sources in local history.

Elitist and Political – This political characteristic of traditional local history also stems from its
positivist nature. Since earlier local historians are positivists, they only rely on written documents
which are largely produced by the powerful people of the society in terms of class (rich), gender
(men), and race (colonizers). There is a consensus among scholars that written document
generally reflects the voice of the elites, while it marginalizes the voice of the weak in the society
(e.g. poor, women, and colonized). This is the reason why traditional local history in the
Philippines has been very elitist and political (since politics is generally a power struggle among
the elites). Several traditional historians only focus on the political side of local history, which is
basically elitist, patriarchal, and colonial. Traditional local history narrates events which are
centered on military leaders, politicians, rich families, and other powerful elements in the society.

Foreign – Foreign historians (particularly Americans) dominated local history as a field in the
Philippines for a long time. Because of this, Filipino historians who succeeded them adopted
many of their ways in writing local history. This is best manifested in the language dominantly
used in the field: the English language. Because of the supremacy of English in local historical
writing, not only is the national language marginalized, but local historians are also unable to
utilize the very local language of their own localities.

Dependent on National Periodization – Since traditional local historical writing is generally

positivist and political, it has no autonomy from the way national history is being written. It
merely copies and reflects the events that happened in the national level. Its periodization is
based on “national events” such as colonization, World War II, EDSA People Power Revolution,
etc., without taking into account the specificity of events in the localities that are different from
the so-called national events. So for instance, when the local history of Palawan is being written,
it merely follows the traditional periodization of the national history: Palawan during the Spanish
colonization, Palawan during the American colonization, Palawan during World War II, etc.

All of these four are the basic characteristics of traditional local history, which is sometimes
labeled in Filipino as “Kasaysayang Pampook.” During the 1980s in UP Department of History, a
criticism against this kind of local historical writing began to emerge. It primarily came from the
writings of the nationalist historian Zeus Salazar, who proposes an alternative way of local
historical writing. He called this alternative way of local historical writing as “Kasaysayang Bayan.”
Contrary to Kasaysayang Pampook which is the traditional way of writing local history,
Kasaysayang Bayan is marked by the following characteristics:

Interdisciplinary – Contrary to positivist local history, Kasaysayang Bayan utilizes not just
documents but also various sources such as artifacts, oral traditions, material culture, language,
among others. Thus, it does not limit itself in history, but borrow knowledge from other academic
disciplines such as archaeology, anthropology, linguistics, and others. It also utilize other methods
in data gathering that is not limited to archival method (i.e. used in gathering written
documents), such as excavation (from archaeology), participative observation (from
anthropology), and metalinguistic analysis (from linguistics). By virtue of its interdisciplinary
approach, Kasaysayang Bayan gives more depth to the study of local history.

People-oriented and Multifaceted – Since it is not positivist, and therefore not limited to written
documents, Kasaysayang Bayan is not elitist and merely political. It is focused not to the powerful
but to the people themselves who are the real makers of local history. And due to its
interdisciplinary character, Kasaysayang Bayan does not dwell only on the political, but also
encompasses topics which belong to the real of the cultural, economic, social, environmental,
etc. Thus, when studying the history of Batanes, for instance, it will not only look at political
events, but will also analyze the cultural traditions, social classes, environmental problems, and
other aspects of Batanes history and society.
Nationalistic – Kasaysayang Bayan promotes a nationalist study of local history. It emphasizes the
fact that local history must not be antithetical but supportive to national history. This goal toward
nation-building implies that local historical writing must be written in the national language, or
other local languages of the Philippines (especially the mother-tongue of the locality which the
historian seeks to study).

Guided by an Autonomous Periodization – The fact that local history must be supportive to
national history does not mean that local history must be a mere branch of national history that
copies its own national periodization. Kasaysayang Bayan acknowledges the uniqueness of the
historical experience of each locality that might be different from the national historical
experience. It means that local history must be guided by an autonomous periodization which
springs from the unique experience and identity of the locality.

M5 Lesson 4: Local History, Cultural Heritage and National Development

It is usually believed by some people that cultural preservation and economic development are
two contradictory advocacies. It is as if you have to sacrifice one in order to achieve the other.
They maintain that we are in a crossroad, wherein we have to choose either of these two: 1. We
have to sacrifice cultural spaces in order to put up malls, bridges, dams, mining and logging sites,
factories of multinational companies, and other infrastructures that are necessary for economic
growth, or 2. We have to resist developmental projects in order to preserve the environment and
cultural spaces. But in fact, we are presented with a false dilemma. There are already a body of
literature which established the fact that any developmental plan that excludes the cultural
aspect will inevitably fail. Cultural development must be put side by side with economic, social,
and political development. For instance, cultural preservation is an essential element of the
tourism industry, which leads to greater foreign investment. Aside from the United States which
spreads its own culture in the process of globalization, we also saw the regional spread of Asian
cultures which helped to boost their economic development (e.g. anime industry of Japan, and
film and music industry of South Korea). Thus, instead of the perpetual localization of foreign
cultures, it would be good for the Philippines to capitalize with its own culture, which it can use
as a dynamic player of international economy.

It is in this context that cultural heritages in local histories are pivotal in the process of national
development. When preservation, enrichment and promotion of cultural heritage are done, the
localities are not only ones that becomes its beneficiaries. As parts of a wider unit called nation,
the cultural and economic flourishing of each locality serves as factors that strengthen national
growth. In fact, the enrichment of local heritage leads to the growth of national identity, since
nationalism does not imply that unity requires uniformity. The uniqueness of each locality gives
more dynamism to national identity, as there can be unity within diversity. In short, local heritage
and local history boosts the cultural growth of localities, which in turn helps in the achievement
of national development.