Philippine Constitution Agrarian Reform AND Taxation

PHILIPPINE
CONSTITUTION
AGRARIAN REFORM
AND
TAXATION
What is a constitution?
 A constitution is defined as the fundamental law
of the land.
 A constitution is also described as the highest
expression of the law.
 It is the constitution that establishes the character and basic

principles of the government.
 The system that run the government is often codified in this written
document, which form the government rules and principles by which
an organization is managed..
 It is these same principles that make clear the rights of the individual
and create limitations to government power.
The 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 function and duties.
3. It is a source of the sovereign powers of a government by

establishing the fixed, first or basic principles
4. It promotes public welfare. The constitution establishes the

rights of the people which the government is obligated to
protect
HISTORY OF PHILIPPINE CONSTITUTION
 The Biak- na- bato constitution (1897)
- Isabelo Artacho & Felix Ferrer- (Cuba)
 The Malolos Constitution (1899)
 Felix Calderon- (Mexico, Belgium, Coasta Rica, Brazil and France)
 The 1935 constitution and the commonwealth
 The 1943 Japanese Occupation
 The 1973 Constitution and the Martial Law
 The 1986 Freedom Constitution
 The 1987 constitution- 18 article
1987 Constitution Government Structure
Legislative Executive Judiciary
senate VP Supreme court
representative cabinet
AGRARIAN REFORM
What is agrarian reform?
R. A. 6657 otherwise known as the Comprehensive Agrarian Reform

Law. Is define to mean- “ the redistribution of lands, regardless of crops or
fruits produced. To farmers, and regular farm workers who are landless,
irrespective of tenurial arrangement, to include the totality of factors and
support services designed to lift the economics status of the beneficiaries and
all other arrangemnets alternative to the physical redistribution of lands, such
as production or profit- sharing, and administration and the distribution of
shares of stocks, which will allow beneficiaries to receive a just share of the
fruits of the lands they work.
-It goes beyond the question of land rights,. It is concerned with the total
development of the farmer’s economic, social, and political trnasformation
History of Agrarian Reform
 Pre- colonial era

Prior to the Spanish colonial period, a system of land ownership was
already in place wherein the datu served as the principal owner of the lands
while the maharlika and timawa were entitled to have some parts of the land in
a certain area.
 Spanish Colonial Era-

Spanish authorities considered all lands as public domain regardless
of cultural customs. The king of Spain was also at liberty to distribute parcels of
land as reward to loyal Spanish military and civilians. Due to this, private
ownership of land become the trend during the Spanish colonial period.
 American Era
 When America took over the Philippines from Spain, almost 95 % of

the country’s land area was held by the American colonial
government. Governor General Taft, wanted to have a liberal policy
that would allow a good portion of the land area to be sold off to
American investors. The agrarian problem worsened during the
American period. Many tenants soon began to resort to armed means
to get back their land.
 The Tayug uprising in Pangasinan as well as the Sakdalista prompted
the government to address the agrarian problem
 Commonwealth Era
President Manuel Quezon espoused “ social justice “ in an attempt to stop the
agrarian unrest in Central Luzon and alleviate the poverty of the farmers.
Quezon enacted some land reform laws.
Commonwealth Act 178 amending the Rice Tenancy Act- provide for certain
controls in the landlord tenant relationship with regard to rice lands.
He also created the national rice and corn corporation (NARIC)- control the
price of rice and corn which benefited the farmers
The Rural program Administration office created.
Many if the social justice program of the government, however were not
enforced.
 Roxas Administration
- enacted Republic Act no. 34 which established 70-30 sharing
arrangement between landlords and tenants and regulated share- tenancy
contracts.
Republic Act no. 55 which provide security to tenants from arbitrary
ejectment from the land they are cultivating.
 Elpidio Quirino
issued Executive Order No. 335 which replaced the National land
Settlement Administration, a government agency, with the land Settlement
Development Corporation (LASEDECO)
 Ramon Magsaysay
Signed Republic Act 1199 or the Agricultural Tenancy of 1954- which
governed the tenant- landowner relationship by organizing the share-
tenancy and leasehold system
Enacted Rep. Act. 1400 Land Reform Act of 1955
Enacted Rep. Act 821 Creation of Agricultural credit cooperative and
Financing Administration
Enacted R. A. 1400 Created the land Tenure Administration- to handle
the acquisition and distribution of large tenanted rice and corn lands
 Diosdado Macapagal
Continued effort to advance agrarian reform.

signed R.A. 3844- Agricultural Land Reform Code- which heavily favored
tenant farmers . Its provision included the abolition of share tenancy and
provided for the leasing of agrarian lands to farmers. It also set a retention limit
of 75 hectares for landowners: invested rights of preemption and redemption for
tenant farmers. Put place an administrative machinery for implementation;
institutionalized a judicial system for agrarian cases; and incorporate extension,
marketing and supervised credit system of services for farmers beneficiaries.
 Ferdinand Marcos
Issued Presidential Decree No. 2 – declared the entire country a land
reform area.
signed R.A 6389 or the Code of Agrarian Reform
Created Department of Agrarian Reform (DAR) – began to implement
land reform, this independent body replaced the existing land Authority
DAR renamed Ministry of Agrarian Reform
Presidential Decree No. 27 provided for tenanted lands devoted to rice
and corn to pass ownership to the tenants and lowered the ceiling for
landholding to 7 hectares
 The 1987 constitution – Corazon Aquino
Art. XIII Sec. 4 promoting rural development and agrarian reform
enacted R.A No. 6657, popularly known as the Comprehensive Agrarian

Reform Law or CARL. Took effect on June 15, 1988
other laws
Executive order No. 228- full ownership to qualified farmer- beneficiaries
Executive order No. 229 provide a mechanism for the implementation of the
comprehensive agrarian reform program (CARP)
Proclamation No. 131 9nstituted the CARP as major program of the
government and provide for an agrarian Reform fund
Executive order No. 129 that streamlined and expanded the power and
operation of DAR
Fidel Ramos
Enacted laws that strengthened the implementation of CARP
Signed R.A 8532 ( Agrarian Reform Fund Bill) which provided an additional P50
billion for CARP and extended its implementation for another 10 years.
Joseph Estrada
enacted Executive order 151 consolidated small farm operation into medium
or large scale enterprises to qualify for long term capital.
Gloria Arroyo
DAR renamed Department of land Reform- widen the function of the
Department
TAXATION
What is Taxation?
- It is an important tool which the government employs to
keep overall money expenditure for goods and services from
advancing or failing rapidly.
- It claim that the most important aspect of taxation is not
the amount of revenue which it produces, but its effect on the
level of local money expenditures.
What is Tax- is a compulsory contribution from the person,

property and property rights to the government to defray
government expenditures.
Criteria of Taxation
1. Equity- taxes must be based on the taxpayer’s ability to pay as measured by

his size of income.
2. Certainty- Taxpayer’s should know which taxes are imposed, the amount
to pay and the manner of payment.
3. Convenience – convenience of the place, time and manner of payment.

4. Economy – Tax administration must not involved too much expense on the
government.
5. Efficiency – government finance should raise revenue with only a minimal

loss of efficiency in the private sector.
Role of taxation in National Development
Taxation is anchored on certain fiscal objectives of

developing countries. These are needs to raise sufficient revenue
for capital formation to redistribute income and wealth and
correct the prevailing inequity, and to shield the exposed
economy from the instabilities of the world economy. An ultimate
objective of taxation the achievement of a state of development
that promotes the welfare of general public. That’s Why taxation is
called as the “BLOOD OF TNE NATION”
Income sources of the Philippines
 1. TaxRevenue- covers compulsory contribution to finance government
activities. Taxes are computed at ther rate established by law to a defined
based suach as income, estate, imports, export etc.
 2. Capital Revenue- covers procceds from sales of fixed capital assets or scrap
thereof and public domain and gains on such sale like on sale on public land,
building, and other structure, equipment and other properties recorded as
fixed assets.
 3. Extra- ordinary income- include repayments of loan and advances made by

the government and local government and the receipts and share in income of
the central of the Philippines
 4. Public borrowing- covers proceeds of repayable obligation generally with
interest from domestics and foriegn creditors of the governmnet in general
including the national governmnet and its political subdivisions.
 5. Grants - cover voluntary contributions and aid given to the goveernment for
its operation on specific purposes. it does not required any monetary
commitment on the part the recepient. it can be in the form of money and/
or materials
Types of taxes
 1.Capital gain tax- imposed on gain that may have been realized by a seller
from sale, exchange, and other disposition of capital asset located in the
Philippines.
 2. Documentary stamp tax- tax on the documents, instruments, loan
agreement, and paper evidencing the acceptance, assignment, sale or
transfer of an obligation, rights, or property incident thereto.
 3. Donor’s tax- is a tax on a donation or gift. It is also a tax imposed on the
gratuitous transfer of property between two or more person who are living at
the time of the transfer.
 4. Estate tax- tax on the right of the deceased person to transmit his/her
estate to lawful heirs and beneficiaries.
 5. Income tax- a tax on all small profits made from property ownership,
profession, trades or offices
 6. Percentage tax- tax imposed on person or entities who sell or lease goods,
properties or services in the course of trade or business whose gross annual
sales or receipt do not exceed the amount required to register as Vat-
taxpayers
 7. Value added tax- a business tax imposed and collected from the seller in
the course of trade or business on every sale of property.
 8. Excise tax- is a tax imposed on gods manufactured or produced in the
Philippines for domestic sale or consumption
 9. Withholding Tax on compensation- is a tax withheld from individuals
receiving purely compensation income arising from an employer- employee
relationship .
 10. Expanded Withholding tax- is prescribed only for certain payors like those
withheld on rental income and professional income.
 11. Final Withholding Tax- kind of withholding tax which is prescribed only for
certain payor and is not creditable against the income tax due of the payee
for the taxable year
 12. Withholding Tax on government Money payments- tax withheld by
government offices including GOCC, before making any payments to private
individual or corporation and partnership.
Tax Evasion vs. Tax Avoidance
What is Tax Evasion?

Refers to the attempts to reduce or totally eliminate one’s tax
liabilities by fraudulent means.
What is Tax Avoidance?

Refers to the attempts at reducing or totally eliminating tax
liabilities within the bounds of the law.
Activity 1
Answer the following question

1. Why constitution considered as “the highest expression of the law”?
2. The bill of rights is a major article throughout the different constitution of

the country. Why is it necessary?
3. Dutarte's administration push to change our government to Parliamentary.

Cite your knowledge about parliamentary form of government. Are you in favor
to change our more than 30 years constitution?
Activity 2
1. What is the Comprehensive agrarian reform program? Research more
about its objectives and key features.
2.What are the program of Dutarte's administration in Agrarian reform?
Activity 3
1. What is Tax Reform for Accelaration and Inclussion of present

administration? what are the features of this tax law.
2. As a student college student, How will help the government to improve its
tax system?

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PHILIPPINE

 It is the constitution that establishes the character and basic

1. It prescribes the kind of government that will exist in the

3. It is a source of the sovereign powers of a government by

4. It promotes public welfare. The constitution establishes the

Legislative Executive Judiciary

senate VP Supreme court

What is agrarian reform?

R. A. 6657 otherwise known as the Comprehensive Agrarian Reform

 Pre- colonial era

 Spanish Colonial Era-

 When America took over the Philippines from Spain, almost 95 % of

Continued effort to advance agrarian reform.

enacted R.A No. 6657, popularly known as the Comprehensive Agrarian

What is Tax- is a compulsory contribution from the person,

1. Equity- taxes must be based on the taxpayer’s ability to pay as measured by

3. Convenience – convenience of the place, time and manner of payment.

5. Efficiency – government finance should raise revenue with only a minimal

Taxation is anchored on certain fiscal objectives of

 3. Extra- ordinary income- include repayments of loan and advances made by

What is Tax Evasion?

What is Tax Avoidance?

Answer the following question

2. The bill of rights is a major article throughout the different constitution of

3. Dutarte's administration push to change our government to Parliamentary.

2.What are the program of Dutarte's administration in Agrarian reform?

1. What is Tax Reform for Accelaration and Inclussion of present

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