PHILIPPINES CONSTITUTION Effectivity of the Constitution

The Constitutions of the Philippines ● -The present Philippine Constitution,

What is a Constitution? the 1987 Constitution took effect on
February 2, 1987, on its ratification.
● The supreme law of the land/ or a It was also the same day of its
nation. The body of rules of maxims plebiscite.
following which the powers of Types of Constitution
sovereignty are exercised. The
people enact it. 1. Written Constitution- one whose
precepts are embodied in one
Purpose of a Constitution: (Acronym: document or set of documents
PRAES)
2. Unwritten Constitution- Rules that
● -Prescribe a permanent framework of are not been integrated in one
a system of government document but instead scattered.
● -Assign the government’s
departments/branches their powers Conventional (Enacted) or Cumulative
and duties. (Evolved)
● -Establish certain first principles on
which the government is founded. 1. Conventional Constitution- made
formally, definite setting and with
Importance of a Constitution deliberate effort of a constituent
body.
● Maintain Law and Order
● Impose Rules and Regulations 2. Cumulative Constitution -result of
● Protect Individual Rights and political evolution. It was not
Freedom inaugurated but instead changed by
● Limits the power of the Government accretion.

Philosophical View of the Constitution Rigid or Flexible

● -The Constitution is a social contract. ● Rigid Constitution- can be amended

● -Political Document that manifests only in a formal and difficult
the abandonment of the state of process.
nature to be organized as a society or
state. ● Flexible Constitution- Can be
changed by ordinary legislation. Ex.
unwritten constitutions.

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 alters a big portion of a constitution
Qualities of a Good Written Constitution by changing many provisions.

● Broad - comprehensive enough to To determine if the proposal is a revision or

provide for every contingency amendment, we have to test the proposal
● Brief - Confine itself to basic using:
principles implemented in detail and
is adjustable to the times. ● Quantitative Test- Are there any
● Definite - Not ambiguous, not proposed changes?
confusing to the readers. ● Qualitative Test- Will it affect the
nature of how the Constitution
Essential Parts of a Good Written operates?
Constitution
Proposal — Submission — Ratification
● Constitution of Liberty - setting
civil and political rights of the Ratification - The proposed changes shall
citizens, limiting the powers of the be valid when ratified by the majority of the
government. vote cost in a plebiscite.

● Constitution of Government - Proposal may be made by:

Outline of the organization of
Government, powers, rules, and its ● Congress as a Constitutional
electorate. Assembly acts upon a vote of 3/4 of
all its members.
● Constitution of Sovereignty
-provisions/ procedures on changing ● Constitutional Convention- Called
laws. for such purpose by a 2/3 vote of all
Amendment and Revisions the members of the congress or by
majority vote of all its members.
● Amendment Congress may submit to the
- change, addition, or deletion of electorate the question of calling
provision without changing the such a convention.
constitution’s basic principles. This
is provision-specific. ● People's Initiative- Initiative is the
power of the people to propose
● Revision amendments to the constitution. It's
- A change that alters at least one the power of the people to propose
basic principle- ex-altering bills and laws, and enact or reject
separation of powers. Also, if it them.

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Two essential elements of initiative: Note: Those indicated in a red circle are
● People must author and personally the constitutions that are fully
sign the entire proposal; and implemented in the Philippines.
● The proposal must be embodied in a
petition. Pack of Biak na Bato

Preamble of the 1987 Constitution ● Promise that the Spanish

Government will grant self-rule to
We, the sovereign Filipino people, imploring the Filipinos after 3 years.
the aide of Almighty God, in order to build a ● Promised that Aguinaldo’s camp
just and humane society and establish a shall receive 800,000 Mexican pesos.
Government that shall embody our ideals ● However, the Philippine Revolution
and aspirations, promote the common good, continued and the Pact of Biak na
conserve and develop our patrimony, and Bato was ignored. Aguinaldo only
secure to ourselves and our posterity the received 400,000 Pesos from the
blessings of independence and democracy Spanish.
under the rule of law and a regime of truth,
justice, freedom, love, equality, and peace, Layon ng mga rebolusyonaryo bago ang
do ordain and promulgate this Constitution. Biak na Bato
● Pagpapaalis sa mga Frayle
Timeline of the History of the Philippine ● Ouster of Friar Lands
Constitutions -Representation ng Filipinos sa
Spanish Cortes (Spanish
Government)
● Freedom of Press and the religion
● Abolishment of exile of punishment
-Equality for all

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Three drafts were submitted, of Pedro ● Compulsory and Free Basic
Paterno, Apolinario Mabini, and Felipe Education
Calderon
1935 Constitution

Treaty of Paris

● Philippine Revolutionaries sided

with the US in hopes that US will
give them independence from the
Spaniards, however Spain sold the
Philippines to the U.S through the
treaty of Paris.

● The Treaty of Paris (1898) officially

ended the period of Spanish
colonization in the Philippines and
granted possession of Cuba, Puerto
Rico, Guam, and the Philippines to
the United States. It also required
that the United States pay $20
million USD in recompense to the
Spanish government.

Jones Law

● In 1916, The US passed the Jones

Act which specified that
independence [Of the Philippines]
would only be granted upon the
formation of a stable democratic
government modelled on the
American Model.

Tydings- Mcduffie Act

Salient Features of the 1899 Constitution
● Popular, Representative Government ● The Tydings-Mcduffie Act
● Unicameral Legislator [Philippine Independence Act] of
● Separation of Church and State March 24, 1934, authorized the
● Bill of Rights drafting of a constitution for the

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 Philippines, the establishment of a
Commonwealth Government, and, Salient Features of the 1935 Constitution
after ten years, independence.
● Bicameral Legislator
● 4-year term for the President and
Vice President w/out re-election
● Rights to vote for Male citizens of
atleast 21 years old. Right soon
extended to women

1943 Constitution

On September 4, 1943, The

Japanese-sponsored 1943 Constitution was
signed in a general assembly. Two days later
(September 7, 1943), it was ratified by 117
members of the Kapisanan a Paglilingkod sa
Bagong Pilipinas (KALIBAPI), the only
political organization allowed during the
Japanese Occupation.

Following this on October 14, 1943, Jose P.

Laurel was appointed as the President hence
the proclamation of the Second Republic
(1943-1945)

It was recognized as legitimate and binding

only in Japanese-controlled areas of the
Philippines but was ignored by the United
States government and the Philippine
Government in exile.

Salient Features of the 1943 Constitution

● Composed of a preamble and twelve

articles, creates a state with a
powerful executive branch and
subordinate legislative and judicial
branches.

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 ● Stated that The Philippines is a ● RBH No. 2- Calling for a
Republican State Constitutional Convention to revise
the 1935 Constitution.
● Executive Power be vested in the
president and will be the head of ● RBH No. 3 Allowed members of
government Congress to sit as delegates in the
Constitutional Convention without
● A new constitution to be made after forfeiting their seats in Congress
this.
June 17, 1969, the RBH 4 was filed
The 1973 Constitution
● RBH 4. -Authorizing that specific
apportionment to the constitutional
convention and other details relating
to the election of delegates be
embodied in an implementing
legislation.

-That was Republic Act No. 6132:

Constitutional Convention Act of 1970

The Resolution of Both Houses that was

filed on March 16, 1976

● RBH No, 1 was filed, increasing

membership of the House of
Representatives from 120-180. Salient Features of 1973 Constitution,
1976 Amendments

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 ● Ninoy pointed "No president may
● The National Assembly was replaced stay in the presidency for more than
by the Interim Batasang Pambansa 8 consecutive years" -likely referring
● President would become the Prime to term limits set by 1935
Minister exercised legislative powers Constitution.
until martial law was lifted. ● Ninoy says Marcos amended the
● Parliamentary Government with constitution to nullify this and stay in
Prime Minister and President. power.
● Legislative Powers was vested in a ● In 1970 Ninoy denounced a
unicameral national assembly elected Constitutional Convention, says it's
by the people. dangerous but it still happened.
● Legalized all decrees, proclamations ● Ninoy says 6/10 of the Supreme
and orders of the president. Court agrees that Constitution is not
legitimate because there was no
Ferdinand Marcos on the 1973 plebiscite- a formal approval of the
Constitution Filipinos but it was already too late.
Notes from the excerpt of his speech on
January 21, 1973 a year after imposing 1987 Constitution
Martial Law

Ferdinand Marcos says "I am duly elected

by the people", and the constitution of the
Philippines is an articulation of what people
desire.

He is able to exercise of the powers of the

president in conditions that if there is:
● Rebellion
● Imminent dangers
● Marcos: Supreme Court says there
does exist a rebellion. Therefore, the
exercise of this power is legitimate
according to the Supreme Court"

Ninoy Aquino on the 1973 Constitution Salient Features of the 1986 Freedom
Notes from the excerpt of his speech in Los Constitution
Angeles, California on February 15, 1981,
two weeks after the lifting of Martial Law. -A Verbatim copy of the 1973 Constitution
minus the provisions on the Batasang
Pambansa

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-Aquino Vested in herself both executive
and legislative powers
-Transitional Constitution that lasted a year
Proposed Amendments of the 1987
On February 2, 1987, a plebiscite was held Constitutions
for the 1987 Constitution, then was ratified
Charter Change
and taken into effect.
● Proposed political and economic
changes to the 1987 Constitution.
Salient Features of the 1987 Constitution
● Senators to have local constituencies.
This constitution consists of 18 articles-
● Tandem Voting of President and Vice
excessively long compared to the previous
President.
constitutions.
● Economic Provisions regarding land
ownership in the Philippines.
● -The independence of the Judiciary
has been strengthened.
Economic Chacha
● - increased provisions for the
● Aimed at relaxing foreign ownership
appointment and its authority.
restrictions in public utilities,
● The Bill of Rights of the
education, and advertising.
Commonwealth and Marcos
constitutions has been improved, and
Political Chacha
the 1987 Constitution created the
● Push for Federalism, call to do so
Commission of Human Rights.
now being initiated by Senator Robin
Padilla.
4 Themes of the 1987 Constitution

● Upholding of national sovereignty

__________________________________
● Promotion of Social Justice
● Democratic Governance and the
prevention of another dictatorship
THE TEJEROS CONVENTION
● Respect for human rights and civil
liberties
IMUS ASSEMBLY
● The Imus Assembly, held on December
31, 1896, in Imus, Cavite, was a
meeting between the Magdalo and
Magdiwang factions of the
Katipunan. The purpose of the assembly was
to address the growing
tensions between the two groups and discuss
the organizational structure

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8
of the revolutionary movement. However,
no agreement was reached 1. Mariano Alvarez - The leader of the
regarding leadership issues, which later led Magdiwang Faction. He was chosen
to the Tejeros Convention in as President of the Provincial Council of
March 1897 "SANGANDAAN MAGDIWANG"
when it was created.
THE TEJEROS CONVENTION 2. Andrés Bonifacio - Father of the
● The Tejeros Convention took place on Philippines Revolution. Founder of the
March 22, 1897, in Tejeros, a barrio Katipunan (Kataas-taasan,
(now a barangay) in the town of San Kagalang-galangang Katipunan ng mga
Francisco de Malabon (modern-day Anak ng Bayan)
General Trias), in the province of Cavite, 3. Mariano Trias - The first Philippine Vice
Philippines. President of the Revolutionary
Government established at The Tejeros
THE TWO FACTIONS OF Convention.
KATIPUNAN 4. Santiago Alvarez - Due to his ferocious
● Magdalo bravery and dedication as the
● Magdiwang leader of Cavite illustrious wars, he is also
known as Kidlat ng Apoy.
MEMBERS OF MAGDALO FACTION 5. Pascual Alvarez - General of the
Philippine Revolution.
1. Baldomero Aguinaldo - The leader of 6. Artemio Ricarte - He was the first Chief
the Magdalo faction of Staff of the Philippine Armed
2. Emilio Aguinaldo - The first Philippine Forces and is known as the "Father of the
President of the Revolutionary Philippine Army”.
Government established at The Tejeros
Convention. THE PURPOSE OF THE TEJEROS
3. Licerio Topacio - General Staff- CONVENTION
Philippine Revolutionary Forces Its main purpose was to resolve internal
4. Cayetano Topacio - Magdalo’s Council disputes among Filipino revolutionaries
Secretary of Finance and to establish a unified revolutionary
5. Candido Tria Tirona - Was a leader of government to fight against Spain.
the Philippine Revolution from the
Philippines who took part in the Battle of THE THREE ACCOUNTS IN THE
Binakayan Dalahican TEJEROS CONVENTION
6. Edilberto Evangelista - Was a Filipino
Civil Engineer and a Revolutionary. ARTEMIO RICARTE’S ACCOUNT

MEMBERS OF MAGDIWANG Artemio Ricarte Like other accounts,

FACTION Ricarte highlighted the tensions

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9
between the Magdiwang and Magdalo Emilio Aguinaldo; Vice President Don
factions. He emphasized the Mariano Trias; Auditor General, Don
rivalry and mistrust between these groups, Artemio Ricarte; Director of War, Don
which led to heated debate during the Emiliano R. de Dios. The elections were
convention. Ricarte described how the held through the expressions of those who
election of the new revolutionary were present ( viva voce ) because it was
government was conducted. He noted that already nighttime. I was elected Director Of
there was initial agreement to hold the the Interior through the same expressions of
election but recorded irregularities, such as those present and among the midst of
the absence of Emilio Aguinaldo during the those who were elected: however, after the
voting. Aguinaldo was still elected decision was made and the election for the
president, which further caused tension. Director De Hacienda was about to start,
Ricarte acknowledged that Andres Don Danie
Bonifacio, as presiding officer, felt
insulted after the Tirona incident, where Tirona Stood up and said that there is a
Bonifacio's qualifications for the cry being raised that Don Jose del
Director of the Interior position were Rosario be chosen Director of the Interior
publicly questioned. According to because there is a need that this
Ricarte, Bonifacio declared the results null position should be filled with by someone
and void, a significant moment [Link] announced this after saying
that escalated the internal conflict. that he did not state this with the intention
of insulting me. I answered back that good
ANDRES BONIFACIO’S ACCOUNT and educated men are needed for all the
positions; I asked him to point out to me
The majority of the said convention who among the elected are already
agreed to establish a government but well-versed in their positions but instead he
I explained to them that this could not be began to shout; “Let us agree that Jose del
done because the representatives of the other Rosario, a lawyer, be chosen Director
towns did not arrive, a condition that was Interior!” No one responded by calling out
agreed upon in the Imus Assembly but my name. Because of the tumult that
which was disregarded by the. majority occurred, the President of the Magdiwang
because of the dire conditions of the towns; announced that this was not an assembly of
and the Imus. Assembly lacks of proof gentlemen because everything that they
because there were no documents. did have no evidence. Also I discovered that
Nevertheless, the ones who were present even before that elections were held, some
promised that whatever decisions were of those who are from Imus had secretly
made, the majority will abide by the spread the word that it was not good for
decision in the assembly and that is what I them to be under the leadership of someone
will respect. When the election was held, from another province. It was for this reason
elected President of the Republic was Don that Captain Emilio Aguinaldo was

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10
elected President. contributing to Bonifacio’s downfall. His
When I heard about this, I told them version of events supports the
that this assembly was the idea of those with idea that factionalism and political
evil intentions as this was the only thing that maneuvering, rather than genuine
they wanted and that they deceived the democratic processes, dominated the
people. I even added that if they wished I convention.
will point out one by one those who
intended to do this if they wanted to. The AFTER THE TEJEROS CONVENTION
assembly answered that it was not necessary. ● After the Tejeros Convention, Emilio
I also told them that if the wishes of the Aguinaldo was elected as the
assembly are not to be followed, I will not President. Bonifacio allegedly planned to
recognize those who were elected and if I create a new government aside
will not recognize them then my men also from the revolutionary government.
will not recognize them. Even General Bonifacio and his brother Procorpio got
Ricarte, the one elected General, also arrested by the order of Emilio
stated that their assembly was the result of aguinaldo, Bonifacio and Procorpio got
bad intentions. accused of treason and sedition
and got executed in Mount Buntis in
SANTIAGO ALVAREZ’ ACCOUNT Maragondon.
Alvarez’s account highlighted the
allegations of electoral irregularities, IS THERE CHEATING OCCURED IN
such as pre-filled ballots favoring Aguinaldo THE TEJEROS CONVENTION?
and the manipulation of
votes. He also noted that Bonifacio was ● Yes, we believed that cheating occurred
humiliated during the convention, during the convention. Historians
particularly when Daniel Tirona questioned have indeed raised concerns about potential
Bonifacio’s qualifications for bias and irregularities that
the position of Director of the Interior. This favored Emilio Aguinaldo and his Magdalo
public embarrassment, Alvarez faction during the Tejero ( own opinion of
reported, pushed Bonifacio to nullify the the reporters )
convention's results by declaring
the proceedings are void and storming out in Convention. Including allegations of
frustration. pre-filled ballots with Aguinaldo's
Alvarez’s account portrays the convention name, tampering with election results, and
as not only a failure in terms of intimidation tactics used to prevent votes for
unifying the revolutionary government but Andres Bonifacio and his supporters from
also as a critical turning point the Magdiwang faction. Though not
that led to further division within the definitively proven, these claims raise
revolutionary forces, eventually doubts about the legitimacy of the
convention and contributed to the

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11
split within Katipunan and Bonifacio's PERSONS INVOLVED IN THE BUD
eventual downfall. DAJO MASSACRE.

1. Moros - Moro is a term used to refer to

the indigenous Muslim people of
the southern Philippines, particularly those
residing in the regions of
_______________________________ Mindanao and Sulu.

THE BUD DAJO MASSACRE 2. General Leonard Wood - He was a U.S.

Battle or Massacre Army officer and also a Governor
of Moro Province during the Bud Dajo
● According to Dr. Rene Oliveros, a Massacre.
former professor of Islamic studies at
Ateneo and currently teaching Moro history 3. Colonel J.W. Duncan - He was a U.S.
and Islam. The story behind the massacre Army officer who led the attack on
that happened in 1906 in Bud Dajo has Mount Bud Dajo during the Bud Dajo
never been discussed in schools and until Massacre.
today. When we talk about history, we only
deal with the stories coming from the north 4. U.S. Army - They were the perpetrators
and Visayas. But we haven't heard the of the massacre. They were led by
stories coming from Mindanao. Including General Leonard Wood, who ordered the
this important story that all Filipinos must attack.
know and educate of what really happened
in 1906. 5. The Tausug Leaders - These were the
It's really important to understand what leaders of the Tausug people, who
really happened at the Bud Dajo were trying to resist American occupation.
massacre and how the American soldiers 6. Civilians - Hundreds of civilians,
killed almost 800 to 1,000 Moros, including women and children, were
including the civilians. trapped in the crater of Mount Bud Dajo and
were victims of the
WHERE AND WHEN DID THE BUD massacre.
DAJO MASSACRE HAPPENED?
THE REASONS WHY AMERICAN
The Bud Dajo massacre, also known as the SOLDIERS KILLED ALMOST 800 TO
Bud Dajo incident, took place on March 7, 1,000 MOROS
1906, on Mount Bud Dajo, a volcanic peak INCLUDING THE CIVILIANS.
on the island of Jolo, in the Philippines.
1. American Occupation of the
Philippines:

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12
 ● The Bud Dajo Massacre was part of ● The Moros defended themselves
the Philippine-American War, which using kalis, barongs, and homemade
began in 1898 when the United grenades.
States refused to recognize the ● However, their defense was not
Philippines' independence from enough to defeat the Americans, who
Spain. had superior weapons.
● After the war, the United States
sought to control the entire
Philippines, including areas
inhabited by the Moros, Muslims THE TIMELINE WHEN AND HOW
residing in Mindanao and Sulu. AMERICAN SOLDIERS ATTACK THE
MOROS IN BUD
DAJO.
2. American Reforms:
● The Americans implemented ● The Bud Dajo Massacre, also known
reforms on the Moros, such as as the First Battle of Bud Dajo, was a
abolishing slavery and imposing the brutal event that occurred on March
cedula, a type of tax. 5-8, 1906, in Bud Dajo, Jolo,
● These reforms were disliked by the Philippines.
Moros, who saw them as attempts by
the Americans to control their TIMELINE OF THE EVENTS:
culture and religion.
March 2:
3. Moro Flight to Bud Dajo: ● General Leonard Wood ordered
● Fearing the Americans, hundreds of Colonel J.W. Duncan to lead an
Moros fled to Bud Dajo, a volcano in expedition against the Moros in Bud
Jolo. Dajo
● Bud Dajo was a sacred place for the
Moros, and they believed that the
spirits there would protect them. March 5:
● The battle began when American
4. American Attack: cannons fired 40 rounds of shrapnel
● The Americans launched an attack into the crater of the volcano.
on Bud Dajo on March 5, 1906.
● The Americans used cannons and March 6:
other heavy weapons against the ● General Wood and General Tasker
Moros, resulting in the deaths of H. Bliss arrived, but Duncan
hundreds, including women and remained in command.
children.
5. Moro Defense: March 7:

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13
 ● Heavy fighting occurred between bombardment against largely
American soldiers and Moros on unarmed civilians.
three main paths leading to the top of ● The majority of casualties were
the volcano. women, children, and the elderly,
highlighting the deliberate targeting
March 7: of non-combatants. The attack
● American soldiers successfully lacked any strategic military
climbed into the crater of the volcano necessity, as the Tausug Moros had
and began killing the Moros. already been defeated in previous
March 8: battles. The incident is viewed as a
● American cannons continued to fire tragic example of excessive force
on the Moros in the crater of the and the targeting of civilians,
volcano. solidifying its designation as a
massacre.
WHAT HAPPENED AFTER THE BUD
DAJO MASSACRE? ___________________________________

➔ An estimated 800 to 1,000 Moros JAPANESE OCCUPATION:

were killed in the Bud Dajo Issue in comfort Women during Japanese
Massacre, most of them women and Era/ Period
children.
➔ Only six Moros survived the Japanese Occupation Timeline:
massacre December 8, 1941 – Invasion of the
➔ The American soldiers suffered 15 to Philippines begins.
21 killed and 75 wounded January 2, 1942 – Capture of Manila
April 9, 1942 – Bataan Peninsula surrenders
April 10-11, 1942 – Bataan Death March
IS THIS CONSIDERED A May 6, 1942 – Corregidor island fall
MASSACRED OR A BATTLE? October 14, 1943 – Puppet Government

● The Bud Dajo incident, which Comfort Women

occurred on March 7, 1906, on ➔ Also called Military Comfort
Mount Bud Dajo in Jolo, Philippines, Women, a term for women who
is widely considered a massacre by provided sexual services to Japanese
historians and human rights groups. Imperial Army troops during
● The American forces, heavily armed Japan’s Militaristic period that
and outnumbering the Tausug ended with World War II and who
Moros, launched a brutal attack on a generally lived under conditions of
group that had already surrendered, sexual slavery.
using artillery and aerial

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14
 ➔ Estimates of the number of women 3. Everybody must put the sun-rise
involved typically range up to armband on the left arm.
200,000, but the actual number may 4. Everybody should have the
have been even higher . certificate of residence.
➔ The great majority of them were 5. Wherever you see Japanese soldiers
from Korea (then a Japanese you must welcome them and not
protectorate), other parts of escape from them. The escaper will
Asiaincluding Japan and Dutch be considered as the enemy.
nationals in Indonesia—were also 6. Unless you do not tell false prices
involve. you will be paid reasonable.
7. You are absolutely prohibited to
BAHAY NA PULA walk until the sun-set until the
● A former hacienda in San Ildefonso, sunrise without carrying lamps. The
Bulacan in the Philippines. walker who has not lights will be
● The site is remembered for the mass shot by the Japanese patrolling
rapes and murders committed by the soldier without any warns.
Imperial Japanese Army during 8. Don't be fooled and bewildered by
World War II. false propaganda by Communists,
● The Japanese military murdered all bandits and Chinese
of the men and boys in the adjacent 9. The incendiarism accidental fire and
Mapaniqui, Candaba, Pampanga, and robbery will be punished
forced over 100 women and girls 10. The holding of arms is allowed by
into sexual slavery, confining and the army. But the arms-holder must
raping them in the Red House. report to the mayor it and get
permission from
Why they publish the comfort stations? 11. . The jobless people can find one's
● To increase the morale of the troops. jobs in Japanese army and will be
● To prevent their soldier from raping (comfort /sex slaves )
women in the territories that they 12. Be obedient to the orders of governor
controlled. and mayor who are authorize.
● To more effectively prevent the
spread of STI’s COMFORT WOMEN STATUE
● To prevent leakage of military ● are erected around the world as a
secrets powerful symbol of remembrance
and a call for justice for the victims
Japanese Rules for Filipinos (1941-1945) of sexual slavery during World War
1. Salute to the Japanese soldiers when II.
you meet them.
2. The Japanese flag should be 1. Historical Recognition and
displayed at every house's door. Commemoration:

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15
 ● The statues acknowledge and honor Japan's Influence: The Japanese
the suffering of the women who were government has exerted pressure on
forced into sexual slavery by the countries and local governments to remove
Japanese military. the statues, arguing that they distort history
2. Advocacy for Justice and and damage diplomatic relations.
Accountability:
● The statues symbolize the ongoing Political Negotiations
fight for justice and reparations for Bilateral Relations: In some cases, the
the surviving victims. removal of statues has been tied
to negotiations between Japan and other
countries, particularly South Korea. Efforts
3. Education and Awareness to improve diplomatic ties have sometimes
● By placing these statues in public led to compromises, including the
spaces, advocates seek to educate the dismantling of comfort women memorials.
general public about this dark
chapter in history Local Government Decisions
4. Empowerment of Survivors Local Authorities: In certain instances,
● The statues provide a platform for local governments may decide to remove
survivors and their families to voice statues due to community disputes, legal
their experiences and demands for challenges,
justice. or pressure from constituents who may
5. Cultural and Artistic Expression oppose the statues for various reasons.
● The statues often incorporate artistic
elements that resonate emotionally, Claims of Historical Inaccuracy
making the message more impactful Controversies Over Historical
and accessible to a wider audience. Interpretation: Some argue that the statues
misrepresent the historical context, leading
In essence, comfort women statues are a to calls for their
powerful symbol of remembrance, a call for removal based on claims of historical
justice, and a reminder of the need to learn inaccuracies.
from the past to prevent such atrocities from
happening again. Community Sentiment
Diverse Opinions: Within communities,
THE REMOVAL OF COMFORT there can be differing opinions
WOMEN STATUES about the statues. Some individuals may feel
● has been a contentious issue, often that they provoke division rather than
driven by a combination of political, fostering understanding, leading to calls for
diplomatic, and social factors. their removal.

Diplomatic Pressure

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16
In summary, the removal of comfort women consultation, leading to the
statues is often influenced by a complex Philippine-American War. Historically, the
interplay of diplomatic relations, local Philippines has had three independence
politics, historical interpretations, and days. But, of course, the country only
community sentiments. The discussions celebrates one.
surrounding these statues reflect ongoing
struggles for recognition and 2. MIGUEL PRIMO DE RIVERA
justice for the victims of wartime sexual He was the Spanish Governor-
violence. General of the Philippines from 1880-1883.
In 1897, he again. became the Spanish
_________________________________ Governor- General of the Philippines.

PHILIPPINES DECLARATION OF 3. GEORGE DEWEY

INDEPENDENCE Was the admiral of the navy, the
only person in United States history to have
➔ Every year, the country attained that rank. He is best known for his
commemorates the anniversary of victory at the battle of manila bay during the
the Philippine independence Spanish-American war.
proclaimed on JUNE 12,1898 in the
province of Cavite. 4. ROUSEVELLE WILDMAN
➔ Indeed, such an event is a significant Wildman functioned as a
turning point in the history of the go-between for messages to and from
country because it signaled the end commodore Dewey and officials in
of the 333 years of Spanish Washington, D.C Wildman heavily involved
colonization. with Emilio Aguinaldo.

SIGNIFICANT PEOPLE 5. HARRY S. TRUMAN

The President of the United
1. EMILIO AGUINALDO States of America, acting under and by
General Emilio Aguinaldo virtue of the authority vested in me by the
resumed the Philippine Revolution, aforesaid act of Congress, do proclaim that,
declaring independence on June 12, 1898, in accord with and subject to the
and establishing the Philippine Republic in reservations provided for in the applicable
January 1899. However, the Treaty of Paris statutes of the United States. The United
transferred control of the Philippines from States of America hereby withdraws and
Spain to the United States without Filipino surrenders all rights of possession,

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17
supervision, jurisdiction, control, or of Declaration of Philippine
sovereignty now existing and exercised by Independence".
the United States of America in and over the ● He was also the one who read the
territory and people of the Philippines. declaration during the June 12, 1898
Independence proclamation by
6. JOSE P. LAUREL General Aguinaldo in Kawit, Cavite.
José P. Laurel (born March 9,
1891, Tanauan, Luzon, Philippines—died BRIEF HISTORICAL OVERVIEW:
November 6, 1959, Manila) was a Filipino ● Every year, the country
lawyer, politician, and jurist, who served as commemorates the anniversary of
president of the Philippines (1943–45) the Philippine independence
during the Japanese occupation during proclaimed on JUNE 12, 1898, in the
World War II. Laurel was born and raised in province of Cavite.
a town south of Manila. His father served in ● Indeed, such an event is a significant
the cabinet of Emilio Aguinaldo in turning point in the history of the
the late 1890s. country because it signaled the end
7. ISABELO ARTACHO AND of the 333 years of Spanish
FELIX FERRER colonization
● Who drafted the Biak na .
Bato Constitution, a charter based on ● Under the REPUBLIC ACT NO.
the Cuban Constitution . 4166 ~An act of changing the date of
● It was signed on November 1, 1897. Philippine Independence Day from
The Biak-na-Bato Constitution July, 04, 1946 to June 12, 1898 and
provided for the establishment of a declaring July 04 as Philippine
Supreme council that would serve as Republic Day, further amending for
the highest governing body of the the purpose section twenty-nine of
Republic. the revised administrative code.
● It also outlined certain basic human
rights, such as freedom of religion, BIAK NA BATO AIMS:
freedom of the press, and the right to 1. Ouster of Friars and Removal of
education. Emilio Aguinaldo and Friar Lands.
Mariano Trias were elected Supreme 2. Representation of Filipinos to the
Council president and vice president, Spanish cortes
respectively. 3. Freedom of the press and religion
4. Abolishment of exile as punishment
8. AMBROSIO BAUTISTA 5. Equality for Filipinos.
● Bautista, who was arrested and jailed
at the outbreak of the Revolution, JULY 04, 1946
was the one who authored the "Act What is the original date of the Philippine
Independence Day?

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18
 ● The 4th of July 1946, used to be ➢ The third was on 4 July 1946. Right
considered an important national before the Second World War ended
holiday in the Philippines. Not in the Pacific, the United States
because it was the United States’ reclaimed the Philippines from
birthday, but because it was Japan. In accordance with the
Philippine Independence Day in Tydings–McDuffie Act, President
1946. Harry S. Truman issued
Proclamation 2695 of July 4, 1946
officially recognizing the
independence of the Philippines.
➢ The journey to Philippine Reinstating their rule and keeping
independence on July 4, 1946 was their promise of independence, the
long and challenging, beginning with Americans “granted” the Filipinos
Spanish colonization in 1565. their long-aspired independence on 4
July 1946, the date of United States
➢ The first is 12 June 1898, the current Independence Day, as a sign of
date that the Philippine government American nurturing and upholding
recognizes and the one celebrated their civilizing mission of the
months ago. In 1898, General Emilio Manifest Destiny and the White
Aguinaldo, the revolution’s leader, Man’s Burden.
declared independence at Kawit,
Cavite, ending the more than 300 “TRIVIA ABOUT THE PHILIPPINE
years of Spanish colonial rule in the FLAG”
Philippine Islands; the following
year he was declared President of the IMPORTANCE:
First Republic under the Malolos ❖ The event was the first Philippines
Constitution. Republic Build.
❖ The Value of Freedom And Always
➢ The second was during the Japanese Give Importance to sovereignty.
occupation of the Philippines. The ❖ Let us give honor to our heroes by
Empire of Japan sponsored the remembering their sacrifices for
Second Republic on 14 October freedom.
1943, with Jose P. Laurel as its
president. It was a kind of revival of
the First Republic that was TRADEMARK BIAK NA BATO
short-lived in 1901 when the United ● The Republic has a constitution
States interrupted the Philippine drafted by Isabelo Artacho and Felix
revolution and newfound republic. Ferrer and based on the first Cuban
Constitution. It is known as the“
Constitución Provisional de la

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19
 República de Filipinas” and was earning a doctorate in civil law from
originally written in and promulgated Yale University in the United States
in the Spanish and Tagalog in 1920.
languages. ● Minister of the Interior In office
December 4, 1942 - October 14,
THE PACT OF BIAK NA BATO 1943
● Signed on DECEMBER 14, 1897, ● Commissioner of Justice In office
created a truce between Spanish December 24, 1941- December 2,
Colonial Governor- General Primo 1942
De Rivera and Emilio Aguinaldo to ● Senator of of the the Phi Philippines
End the Philippine Revolution. In office December 30, 1951-
December 30, 1957
● 34th Associate Justice of the
Philippine Supreme Court In office.
● February 29, 1936 February 5, ary 5,
UNITED STATE GIVE THE 1942
PHILIPPINE INDEPENDENCE ● Senate Majority Leader In office
● The Philippines was officially June 2, 1925 - June 2, 1931
recognized by the United States as an ● 10th Secretary of the Interior In
independent nation through the office February 9, 1923 July 17,
Treaty of Manila Between the 1923
governments of the United States
and the Philippine islands, during the TIMELINE
presidency of Manuel Roxas. ➔ December 7, 1941 Japanese attacks
___________________________________ pearl habor
➔ January 1942 Philippine Executive
JOSE P. LAUREL : Traitor or Patriot Commission was created.
➔ Quezon and Osmeña was persuaded
● Jose Paciano Laurel y García 3rd to leave the Philippines In March
President of the Philippines Born on 1942 on a U.S. submarine.
March 9, 1891. ➔ December 8, 1942 Kapisanan ng
● Died in November 6, 1959 was a Paglilingkod sa Bagong Pilipinas or
Filipino politician, lawyer, and KALIBAPI Was established
judge, who served as the President of ➔ Preperatory Commission for
the Japanese-occupied Second Philippines Independence or PCP
Philippine Republic. was initiated. The constitution was
● The younger Laurel received a law signed and unanimously approved on
degree from the University of the September 4, 1943, by its members
Philippines in 1915 and an advanced and was then ratified by a popular
jurisprudence degree in 1919 before

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20
 convention of the KALIBAPI in ● Febraury 18, 1942
Manila on September 7, 1943. ● Pag-alis ni Quezon sakay ng
➔ September 21, 1944 Proclamation submarine
29: Martial Law ● Gen. Jonathan Wainright
➔ Proclamation 30: State of War March 11, 1942
against America ● Pag-alis ni Mc Arthur
➔ June 19-20 1944 Mula sa Australia papuntang Australia
ay unti unti nilang binawi ang mga
Isla sa Pacific, ang THE BATTLE Noong DECEMBER 30 sa Corregidor narin
OF THE PHILIPPINES SEA. mismo nanumpa si Quezon ng kanyang
➔ August 17, 1945: Executive pangalawang termino, bilang pangulo ng
Proclamation; The end of the term of Commonwealth, tumakas si Quezon Kasama
Jose P. Laurel ang pwersa militar ng America, nahirapan
ang mga Haponese na labanan NG USAFE,
At hindi di rin nila mapasok ang Corregidor,
During The Occupation dahil sa higpit ng depensa dito, hanggang sa
WORLD WAR 2 dumating ang tulong na nagmumula sa U.S
para sa mga sundalong nasa Corregidor,
What happened to the Philippines? dahil ito sa EUROPE FIRST POLICY,
kung saan inuna ng U.S na talunin ang
TIMELINE: pwersa ng GERMANY, at mga kakampi
nito na nasa Europe, humina ang USAFE
December 24, 1941- Corregidor ang pag-alis ni MCARTHUR papuntang
(Entrance Of Manila Bay) AUSTRALIA, noong MARCH 11, 1942, si
Jose Abad Santos-Secretary Of Quezon naman ay umalis noong
Justice FEBRUARY 18, 1942 sakay ng Submarine,
Sergio Osmena- Vice President at pinalitan ito ni GEN. JONATHAN
General Basilio Valdez WAINWRIGHT.
Colonel Manuel Nieto
The Battle of Bataan ended, April 9, 1942,
December 30, 1941 when U.S. Gen. Edward P. King surrendered
● Bilang pangulo ng to Japanese Gen. Masaharu Homma. At that
commonwealth. point, 75,000 Soldiers became prisoners of
● Tumakas si Quezon kasama war: about 12,000 Americans and 63,000
ang pwersa militar ng Filipinos. What followed was one of the
America. worst atrocities in modern wartime history
Japan vs Usafe the Bataan Death March.
● Tulong mula sa U. S---
Europe First Policy JANUARY 1942
U.S vs Germany

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21
 ● Philippine Executive Commission Wasig School, Mansalay in Oriental
was created Mindoro, 1945.

The Philippine Executive Commission ● Isinulong ng mga Haponese ang

(Tagalog: Komisyong Tagapagpaganap ng pagbubukas ng ELEMENTARY
Pilipinas) was a puppet government set up to SCHOOL dahil naniniwala na
govern the Philippine archipelago during mainam na turuan ang Isang tao
World War II. It was established with habang bata pa lamang, upang maalis
sanction from the occupying Imperial ang impluwensya ng America ay
Japanese forces as an interim governing itinuro ang Japanese Language sa
body prior to the establishment of the paaralan, ngunit isinulong ni Laurel
Japanese-backed Second Philippine ang pagtuturo ng wikang Filipino at
Republic. History (Including the Rizal Law).
Kapisanan ng Paglilingkod sa ● Bagamat tinaguriang PUPPET
Bagong Pilipinas or KALIBAPI PRESIDENT si ginawa nito habang
was established Laurel dahil ang lahat nakikipag
negosasyon sa mga Haponese ay
KALIBAPI, was a fascist Filipino political pinanatili nito ang Loyalty sa mga
party that served as the sole party of state Filipino at sa Pilipinas, naging
during the Japanese occupation and later mahirap ang pamumuhay sapagkat
Second Republic. It was intended to be a maraming naging kalaban ang mga
Filipino version of Japan's governing pilipino una na dito ang
Imperial Rule Assistance Association. KEMPEITAI (Japanese Soldiers).
● LAKAS LOOB NA SINUWAY NI
Preparatory Commission for Philippine LAUREL ANG MGA HAPONES
Independence or PCPI was initiated GAYA NA LAMANG NG UTOS
NA PAGDEDECLARA NG
In June 1943, the Preparatory DIGMAAN SA MGA
Commission for Philippine Independence AMERIKANO, NGUNIT NAUWI
(PCPI), composed of 20 delegates, was LAMANG ITO SA STATE OF
created to draft a new constitution by the WAR.
Kalibapi (Kapisanan sa Paglilingkod sa
Bagong Pilipinas)], the only political 1949
organization allowed at that time. ● Douglas MacArthur ordered Laurel
arrested for collaborating with the
President. Jose P Laurel delivering a Japanese. Alongside his son Jose
speech during the inauguration of the Laurel III and Benigno Aquino Sr.,
Japanese-sponsored "Second Republic o he was taken to custody and was
the Philippines" on (October 14, 1943). imprisoned in Yokohama on
September 15, 1945.

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22
 THIS PERIOD, FLAGS OF ALL
November 16, 1945 GOVERNMENT BUILDINGS AND
● They were transferred to Sugamo INSTALLATIONS THROUGHOUT
Prison. THE PHILIPPINES SHALL BE
1955 FLOWN AT HALF-MAST”
● Laurel, together with Osias, Aquino,
and his son Jose III, left Tokyo for
Manila, having been turned over to ● Rizal Law Eliminating Mickey
the Republic of the Philippines. Mouse Money
1949 ● He didn't allow filipino soldiers to
● Laurel ran for President as a nominee combine with japanese soldiers He
to Nacionalista partylist against declared Martial Law because of the
Elpidio Quirino bombing of returning allied forces of
1955 President Roxas granted full amnesty
● He sponsored in 1955 a bill that to all so-called Philippine
would make José Rizal's Two novels, collaborators, especially former
Noli Me Tangere and El President José P. Laurel (1943-1945).
filibusterismo, as compulsory June 6, 1943, he was shot by 2
readings in all universities and known Filipinos
colleges.
___________________________________
President Garcia, in Proclamation No.
627, issued on the day of Laurel's death, TAXATION
stated:
● "WHEREAS, THE DEATH TODAY BRIEF HISTORY OF TAXATION
OF DR. JOSE P. LAUREL, A
Pre-Colonial Period
GREAT PATRIOT, EMINENT
JURIST, STATESMAN, 3 Classes
LEGISLATOR, AND
1. Tumao Class – datu,higher ups, pure
CONSTITUTIONALIST, IS A
royal descent
GREAT LOSS TO OUR PEOPLE
2. Timawa class – warrior, the third
AND HAS CAUSED DEEP
rank of nobility,
SORROW AMONG THEM, "NOW,
3. Free men – neither chiefs nor slaves
THEREFORE, I, CARLOS P.
- Oripun/ Uripon Class –
GARCIA, PRESIDENT OF THE
commoners and slaves
PHILIPPINES, DO HEREBY
PROCLAIM A PERIOD FROM Spanish Era
TODAY TO THE DAY OF HIS
● Contador de’ Resultas = Chief Royal
BURIAL AS A PERIOD OF
Accountant = Commissioner
NATIONAL MOURNING. DURING

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 ● The tithe is the payment of the 10% ● At the outbreak of World War II,
of an individual's annual income to under the Japanese regime (1942-
the government. 1945), the Bureau was combined
● The sanctorum is the tax being paid with the Customs Office and was
as support to the church. headed by a Director of Customs and
● The tribute(buwis) is the tax or rent Internal Revenue
given to the landlord a resident is
Post – War era
under. It may be in cash or in kind.
(tobacco,chickens, produce, gold, ● July 4, 1946, when the Philippines
blankets, cotton, rice, etc., depending gained its independence from the
on the region of the country), fixed at United States, the Bureau was
8 reales and later increased to 15 eventually re-established separately.
reales. This led to a reorganization on
● Manila-Acapulco Galleon Trade- October 1, 1947, by virtue of
The Manila-Acapulco Galleon Trade Executive Order No. 94, wherein the
was the main source of income for following were undertaken:
the colony during its early years.
1) the Accounting Unit and the
Service was inaugurated in 1565 and
Revenue Accounts and Statistical
continued into the early 19th century.
Division were merged into one
● Talloapa sa Maa 1857- The Galleon
trade brought silver from New Spain 2) all records in the Records Section
and silk from China by way of under the Administrative Division
Manila. This way, the Philippines were consolidated;
earned its income through buy and
3) all legal work were centralized in
sell - that is, they bought silk from
the Law Division.
China for resale to New Spain and
then bought American silver for Marcos Administration
resale to China.
- Tax Account Number ( TAN)
American Era
Aquino Administration
● 1898 - 1901 ( Military was ruled by
- Taxpayer Identification
American )
Number ( TIN )
● 1902- 1st civil government was
Ramos Administration
established under William H. Taft.
- Tax Computerization Project
● Reorganization Act. No. 1189 (
( TCP )
July 2, 1904 ) - BIR WAS
CREATED Estrada Administration

Japanese Era - Taxpayers Services

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24
 - Excise Taxpayer Service Scope of Taxation
- “ Humingi ng Resibo,
- It covers persons, property, or
Manalo Libo- Libo”
occupation
Arroyo Administration
Taxes are collected for the following
- Electronic Filing and purposes and objectives:
Payment System ( eFPS )
1. Revenue Raising - from those
- “Voluntary Assessment and
collected taxes that are intended
Abatement Program ( VAAP
primarily to finance the government
)
and its activities;
- “OPLAN KANDADO “
2. Non- Revenue/ Sumptuary
P- Noy Aquino Administration Purposes
a. Promotion of general welfare
- Following the highly acclaimed
b. Regulation
inauguration of President Benigno C.
c. Reduction of Social
Aquino III on June 30, 2010, a
Inequality
former BIR Deputy Commissioner,
d. Economic growth
Atty. Kim S. Jacinto-Henares, was
e. Protectionism
appointed as the new Commissioner
of Internal Revenue. During her first Limitations on the Power of Taxation
few months in the BIR,
1. Inherent Limitations - such as
Commissioner Henares focused on
Situs or Territoriality of Taxation;
the filing of tax evasion cases under
Public Purpose; International
the RATE Program, in compliance
Comity; Non-delegability of power;
with the SONA pronouncements of
and Exemption of government from
President Aquino.
taxation),
Duterte Administration 2. Constitutional Limitations – such
- Comprehensive Tax Reform as Due Process of Law and Equal
Program also known as Tax Protection of Law).
Reform for Acceleration and Theories of Taxation
Inclusion ( TRAIN )
- Value- Added Tax ( VAT ) 1. Necessity Theory
- The existence of the
Taxation - Refers to the inherent power of government is necessity. It
the state to demand enforced contributions cannot continue without a
for public purposes. means to pay its expenses
Taxes – Enforced proportional contribution and therefore has a right to
from persons and property. compel all citizens and

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25
 property within its power to • Legislative in character –
contribute. power to tax is exclusively
2. Benefits – Protection/ Reciprocity legislative and cannot be
Theory exercised by the executive or
- Obligation to pay taxes is judicial branch of the
involuntary and compulsory, government except where the
in exchange for the protection Constitution provides
and benefits one receives otherwise.
from the government; taxes
Scope of Legislative Taxing Power
are paid for the enjoyment of
the benefit of organized a. Subjects of Taxation
society. as to the persons,
property or
Liabilities Involved
occupation etc. to
- In taxation, it is one’s failure be taxed
to comply with the civil b. Amount or rate of
liability to pay taxes which the tax
gives rise to the criminal c. Purposes for which
liability. Nevertheless, taxes taxes shall be levied
to be paid are personal to the provided they are
taxpayer. public purpose.
d. Apportionment of
Principles of a Sound Tax System
the tax
1. Fiscal Adequacy - sources of the e. Situs of taxation
government revenue must be place of taxation
Sufficient to meet government f. Method of
expenditures and other public needs. collection
2. Administrative Feasibility – tax
Doctrines in Taxation
laws must be capable of being
effectively enforced with the least • Prospectivity of Tax Laws
inconvenience to the taxpayer - , tax laws are prospective in
3. Theoretical Justice- sound tax application. Except when the
system must be based on the language of the statute clearly
taxpayers’ ability to pay. Taxation demands or expresses that it
must be uniform and equitable. shall have a retroactive
effect.
Nature of Taxing Power
• No- Retroactiviry of
• Inherent in sovereignty Rulings
- Any revocation,
modification, or reversal of

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26
 any rules and regulations - Taxing the same property
promulgated in accordance twice when it should be taxed
with the Tax Code only once;
• Doctrine of Equitable
B. Permissive or
Recoupment
Indirect Duplicate
- Provides that a tax claim for
refund, which is prevented by - giving permission
prescription
- Indirect double
• Imprescriptibility of Taxes
taxation usually takes
- The right to assess and to
place when a person is
collect are imprescriptible,
resident of a contracting
except when the laws provide
state and derives
for statute of limitations.
income from, or owns
• Uniformity and Equitable
capital in, the other
- Uniformity requires that all
contracting state and
subjects or objects of taxation
both states impose tax
similarly situated are to be
on that income or
treated alike or put on equal
capital.
footing both in privileges and
liabilities; means all taxable Requisite – which means necessary or
articles or kinds or property needed for a particular purpose.
of the same class shall be
Escape from Taxation
taxed at the same rate.
- Equitable means fair, just, a. Tax Exemptions- The power
reasonable and proportionate to exempt from taxations as
to one’s ability to pay. well as the power to tax is an
essential attribute of
Double Taxation
sovereignty and may be
- Taxing the same person twice exercised by virtue of the
by the same jurisdiction over Constitution, expressly or by
the same thing. However, implication. The inherent
there is no double taxation power of the State to impose
where one tax is imposed by taxes naturally carries with it
the State and the other by the power to grant tax
City. exemptions.
b. Tax Avoidance – is reducing
Kinds of Double Taxation
or totally escaping payment
a. Obnoxious or of taxes through legally
Direct Duplicate permissible means. This
Taxation Method should be used by

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27
 the taxpayer in good faith and - Waiver by the government of
at arm’s length. An example its right to collect what is due
of which is the availing of all it.
deductions allowed by law or
TAX LAWS
refraining from engaging in
activities subject to tax. The following are the sources of tax laws:
c. Tax Evasion- It is the illegal
Constitution;
means of escaping taxation.
A Scheme used outside of 1. Tariff and Custom Code as amended
those lawful means and when – RA 8181;
availed of, usually subjects 2. Local Government Code;
the taxpayer to (further or 3. Local Tax Ordinance/City/Municipal
additional) civil or criminal Tax Code;
liabilities. An example of 4. Tax Treaties/International
which is the failure to declare Agreements;
for taxa- tions purposes the 5. Presidential Decree/ Executive Order
true and actual income 6. Decisions of SC/CTA/CA;
derived from business for two 7. Revenue Rules and Regulations,
(2) consecutive years. Rulings implemented by the BIR
8. NIRC as amended R.A. 10963 or
Tax Exemption
TRAIN LAW
Kinds of Tax Exemption
Tax Reform for Acceleration and
1. Express- when exemptions are Inclusion (TRAIN)
expressly granted by the
- Seeks to correct a number of
Constitution, Statutes, Treaties,
deficiencies in the tax system
franchises or similar legislative acts;
to make it simpler, fairer, and
an example of which is the
more efficient.
exemptions from real property.
- Some of the gains to the poor.
2. Implied- whenever particular
- Through TRAIN, every
persons, properties or excises are Filipino contributes in
deemed exempt as they fall outside funding more infrastructure
the scope of the taxing provision and social services to
itself eradicate extreme poverty
3. Contractual – when in consideration and reduce inequality
of contractual agreement with the towards prosperity for all.
government. TRAIN addresses several
Tax Amnesty weaknesses of the current tax
system by lowering and
simplifying personal income

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28
 taxes, simplifying estate and ownership and improving the lives of rural
donor’s taxes, expanding the populations. It often involves:
value-added tax (VAT) base,
* Land redistribution: Transferring land
adjusting oil and automobile
ownership from large landowners to small
excise taxes, and introducing
farmers or landless peasants.
excise tax on
sugar-sweetened beverages. * Tenure security: Providing farmers with
Impact of the Tax Reform secure land tenure rights, such as ownership
or long-term leases.
- With the tax reform, it can
further strengthen the * Credit and subsidies: Offering financial
macroeconomic position to support to farmers to invest in their land and
create an environment more agricultural practices.
conducive to high growth and
* Infrastructure development: Investing
investment, good job
in rural infrastructure, such as irrigation
creation, and faster poverty
systems, roads, and markets.
reduction.
- Tax reform will allow the * Technical assistance: Providing farmers
government to invest in the with training and education to improve their
people through infrastructure, farming skills.
education, health, housing,
and social protection.
Growth in the Economy LANDOWNERSHIP IN THE
PHILIPPINES UNDER SPANISH RULE
- The increased economic
activity is buoyed by Before the Spanish colonization of the
increased household Philippines, indigenous Filipinos had a
consumption and increased communal land ownership system. Land was
investments. owned by the barangay (village) and
individuals had the right to use it for
Effect in Inflation cultivation and other purposes. However,
with the arrival of the Spaniards in the 16th
century, this system was disrupted and a new
___________________________________ land ownership system was introduced.
AGRARIAN REFORM: A COMPLEX
Agrarian System in Pre-Spanish
ISSUE
Philippines
Agrarian reform is a broad term that
Before the arrival of the Spanish colonizers,
encompasses a range of government-led
the Philippines had a distinct agrarian
initiatives aimed at redistributing land

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29
system rooted in communal ownership and * Communities worked together to
sustainable practices. cultivate land, harvest crops, and share
resources. Cooperation and mutual aid were
essential for survival.

Key Features of Pre-Spanish Agrarian The Role of the Barangay:

System:
* The barangay, led by a datu, played a
* Communal Land Ownership: crucial role in managing land resources. The
* Land was primarily owned by the datu, as the highest authority, oversaw the
barangay (village) as a collective entity. distribution of land and resolved land
disputes. The barangay also had a system of
* Individuals had usufruct rights, meaning social hierarchy, with different classes of
they could use the land for cultivation and people having varying rights to land and
other purposes, but they did not own it resources.
outright.

* This system ensured equitable

distribution and prevented land Key Changes in Land Ownership:
concentration. * Encomienda System:

* This system granted Spanish colonists,

* Sustainable Farming Practices: known as encomenderos, control over
specific territories and their indigenous
* Indigenous Filipinos employed inhabitants.
sustainable farming techniques like:
* Encomenderos were tasked with
* Kaingin: A slash-and-burn method that converting the natives to Christianity and
involved clearing land for cultivation, collecting tribute from them.
followed by a fallow period to allow the soil
to recover. * Over time, this system led to the
concentration of land ownership in the hands
* Terracing: A method of farming on of a few Spanish and wealthy Filipino elites.
steep slopes, creating flat areas to cultivate
crops. * Friar Lands:

* Organic Farming: The use of natural * The Catholic Church, particularly the
fertilizers and pest control methods. religious orders, acquired vast tracts of land,
often through donations or purchases.
* Strong Community Ties:

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30
 * These lands, known as friar lands, were * Land Registration Act of 1902:
used for various purposes, including
agriculture, livestock raising, and residential * Introduced the Torrens system of land
use. registration, a system designed to provide
security of land titles.
* The Church's ownership of land
contributed to the concentration of wealth * While this aimed to clarify land
and power in the hands of the religious elite. ownership, it also favored large landowners
who could afford the registration fees and
* Private Land Ownership: legal processes.

* The Spanish introduced the concept of * Public Land Act of 1903:

private land ownership, which was foreign
to the indigenous Filipinos. * Introduced the homestead system,
allowing individuals to acquire public land
* Land titles were granted to individuals, through settlement and cultivation.
including Spanish colonists, wealthy
Filipinos, and the Church. * However, this system was often
inaccessible to many Filipinos due to
* This led to the emergence of large various limitations and bureaucratic hurdles.
landholdings, particularly in the agricultural
regions of Luzon and the Visayas. * Tenancy Legislation:

* The American colonial government

enacted tenancy laws to regulate the
relationship between landlords and tenants.

* These laws, while intended to protect

tenant rights, often fell short in practice, as
LANDOWNERSHIP IN THE landlords found ways to circumvent them.
PHILIPPINES UNDER AMERICAN
RULE

The American colonial period in the

Philippines brought significant changes to
landownership and property rights. While
the Americans aimed to modernize the Colorum and Sakdal Uprisings: A
Philippine land system, their policies often Reflection of Rural Discontent
reinforced existing inequalities and created
new challenges. The Colorum and Sakdal uprisings were
significant events in Philippine history that
reflected the deep-seated agrarian unrest and
Key Changes: social inequality prevalent during the
American colonial period.

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Colorum Uprisings (1924-1931) The uprising was triggered by a number
of factors, including:
The Colorum uprisings were a series of
peasant revolts that occurred in various parts * Economic hardship: The Great
of the Philippines, particularly in Central Depression had a devastating impact on the
Luzon. The Colorums, a religious sect, were Philippine economy, particularly on the
often associated with these uprisings. They agricultural sector.
were driven by a combination of factors,
including: * Political disillusionment: Many Filipinos
were dissatisfied with the slow pace of
* Economic hardship: High taxes, low political and economic reforms.
wages, and debt bondage pushed many
peasants to the brink. * Nationalist fervor: The Sakdalistas, like
many other nationalist groups, sought to end
* Social injustice: The unequal distribution American colonial rule and establish an
of land and wealth, as well as the independent Philippine Republic.
discriminatory treatment of the poor, fueled
resentment. POST WAR INTERVENTIONS
TOWARD AGRARIAN REFORM
* Religious beliefs: The Colorums believed
in a messianic figure who would lead them •President Roxas- Republic Act No.34
to a better future. •President Elpidio Quirino - Land
Settlement Development Corporation
(LASEDECO)/ National Resettlement and
Sakdal Uprising (1935) Rehabilitation Administration

The Sakdal Uprising was a more organized (NARRA)

and widespread revolt led by the Sakdalista
Party, a radical political group founded by •Magsaysay saw the importance of pursuing
Benigno Ramos. The Sakdalistas, primarily genuine land reforms program and
composed of peasants and laborers, convinced the congress majority of which
advocated for social and economic reforms, where landed elites, to pass legislation to
including land redistribution and improve the land reform situation they
independence from American colonial rule. passed the Republic Act Number 1199 or the
Agricultural Tenancy Act.

•Agricultural Credit And Cooperative

Financing Administration ( ACCFA )

• President Diosdado Macapagal -

Agricultural Land Reform Code ( Republic
Act No. 3844 )

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 The Marcos era, particularly during Martial
Law, saw significant advancements in
•Republic Act No. 3844 agrarian reform in the Philippines. One of
also known as the Agricultural Land the most notable pieces of legislation was
Reform Code, was a significant piece of Presidential Decree No. 27, also known as
legislation enacted in 1963 under President the Tenant Emancipation Decree.
Diosdado Macapagal. It aimed to reform Key Points of PD 27:
Philippine agriculture by addressing issues
of land ownership, tenancy, and * Land Redistribution: This decree
productivity. mandated the redistribution of land to tenant
farmers, particularly in rice and corn lands.

* Land Ownership: It allowed tenant

Key Provisions of RA 3844: farmers to own the land they tilled, a
* Abolition of Share Tenancy: The law significant departure from previous tenancy
abolished the traditional sharecropping systems.
system, where tenants gave a portion of their * Land Ceiling: It imposed a limit on land
harvest to landlords. ownership, preventing excessive
* Establishment of Leasehold System: It landholding.
introduced a leasehold system, where * Support Services: The government was
farmers could lease land from landowners tasked with providing support services to
for a fixed rental fee. farmers, such as credit, technology, and
* Land Retention Limit: The law set a limit training.
on the amount of land a landowner could
retain, with the excess land to be distributed
to tenant-farmers. Impact of PD 27

* Land Bank of the Philippines: The Land While PD 27 was a groundbreaking piece of
Bank was established to facilitate the legislation, its implementation was not
purchase of land for distribution to farmers. without challenges.

* Agricultural Productivity Commission: Positive Impacts:

This commission was created to promote
agricultural productivity and provide support * Empowerment of Farmers: It
services to farmers. empowered tenant farmers by giving them
ownership rights to the land they worked on.

* Increased Agricultural Productivity:

AGRARIAN REFORM UNDER THE By providing land security and support
MARCOS ERA

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33
services, it encouraged farmers to invest in Agrarian Reform Program (CARP). This
their land and improve productivity. landmark legislation aimed to address
historical land inequality and promote rural
* Reduced Rural Poverty: It contributed development.
to reducing rural poverty by increasing
farmers' incomes.

Negative Impacts and Challenges: Key Features of CARP

* Weak Implementation: Bureaucratic * Land Redistribution: The program

inefficiency and corruption hindered the focused on redistributing both private and
effective implementation of the program. public agricultural lands to landless farmers.

* Land Grabbing: Powerful landowners * Support Services: CARP provided

often found ways to circumvent the law and various support services, including credit,
retain control of their land. technical assistance, and infrastructure
development, to help farmers improve their
* Lack of Support Services: Many farmers productivity.
did not receive adequate support services,
such as credit and technical assistance. * Land Tenure Security: The program
aimed to secure land tenure for farmers,
* Political Manipulation: The program providing them with land titles.
was sometimes used as a political tool to
consolidate power. * Social Justice and Equity: CARP sought
to promote social justice and equity in the
Despite its limitations, PD 27 remains a agricultural sector.
significant milestone in the history of
Philippine agrarian reform. It laid the
foundation for subsequent land reform
programs and continues to shape the Challenges and Limitations of CARP
country's agricultural landscape. Despite its ambitious goals, CARP faced
numerous challenges:

* Landowner Resistance: Powerful

landowners often resisted land
redistribution, leading to legal battles and
social unrest.
POST- 1986 AGRARIAN REFORM IN
THE PHILIPPINES * Weak Implementation: Bureaucratic
inefficiency and corruption hindered the
The post-1986 period marked a significant effective implementation of the program.
chapter in Philippine agrarian reform, with
the implementation of the Comprehensive

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 * Lack of Support Services: Farmers often
lack access to adequate support services,
such as credit, technology, and training.
* Lack of Support Services: Many farmers * Land Titling Issues: Many farmers still
did not receive adequate support services, lack secure land titles, making it difficult for
such as credit, technology, and training. them to access credit and other resources.
* Land Titling Issues: Many farmers still * Post-Land Distribution Issues: After
lack secure land titles, making it difficult for land distribution, farmers often face
them to access credit and other resources. challenges in managing their land, accessing
* Post-Land Distribution Issues: After markets, and coping with economic shocks.
land distribution, farmers often face
challenges in managing their land, accessing
markets, and coping with economic shocks. The Future of Agrarian Reform

To address these challenges and ensure the

sustainability of Philippine agriculture,
CARPER and the Future of Agrarian future agrarian reform efforts should focus
Reform in the Philippines on the following:
The Comprehensive Agrarian Reform * Strengthening Land Tenure Security:
Program (CARP) and its extension, Ensuring that farmers have secure land titles
CARPER (Comprehensive Agrarian Reform is crucial for their long-term well-being.
Program Extension with Reforms), have
significantly shaped the Philippine * Providing Adequate Support Services:
agricultural landscape. While these Investing in agricultural extension services,
programs have made strides in land credit programs, and infrastructure
redistribution, challenges persist, and the development can help farmers improve their
future of agrarian reform remains uncertain. productivity and incomes.

* Promoting Sustainable Agriculture:

Encouraging the adoption of sustainable
Key Challenges and Issues agricultural practices can help protect the
* Incomplete Land Distribution: Despite environment and ensure food security.
significant progress, a significant portion of * Empowering Farmers' Organizations:
agricultural land remains undistributed. Strengthening farmers' organizations can
* Weak Implementation: Bureaucratic help them advocate for their rights and
inefficiency, corruption, and lack of political access resources.
will have hindered the effective * Addressing Corruption and
implementation of agrarian reform. Inefficiency: Implementing reforms to

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35
reduce corruption and improve bureaucratic They established a base in the mountains of
efficiency is essential for the success of Tayabas ( QUEZON PROVINCE )
agrarian reform programs.

* Diversification of Rural Economies:

HERMANO PULE was captured, tried,
Promoting non-agricultural activities, such
and executed in ( 1841 ) along with many of
as agro-processing and tourism, can create
his followers.
additional income opportunities for rural
communities. WHY DID THE REVOLT OF
HERMANO PULE, SULAYMAN AND
* Climate Change Adaptation and SULAYMAN REVOLT FAILED?
Mitigation: Integrating climate change
considerations into agrarian reform policies FACTORS:
is crucial to ensure the resilience of rural - Strategic Disadvantage
communities.
- Lack of Resources
___________________________________
- Lack of coordiantion
PRELIMS
- Lack of support
THE HERMANO PULE REVOLT, also
known as the PULE REVOLT, occurred - Lack of weaponry
between ( 1840 AND 1841 )It was led by _________________________________
APOLINARIO DE LA CRUZ, who was
also known as HERMANO PULE. CAVITE MUTINY was occured on 1872
and led on FORT SAN FELIPE on (
CAUSE OF REVOLT JANUARY 20 1872 )
● 1. RELIGIOUS Causes of CAVITE MUTINY;
INDEPENDENCE: Hermano Pule
founded the Confraternity of San DR. TRINIDAD HERMENEGILDO
Jose (Hermandad de San Jose), an PARDO DE TAVERA
organization that aimed to practice
Christianity free from Spanish
control. ● Implementation of POLO EL
SERBISYO to the soldiers and while
working they will also give tax.
2. SOCIAL AND ECONOMIC WHY CAVITE MUTINY BECOME
GRIEVANCES: The local population faced UNSUCCESSFUL;
heavy taxation and other economic
hardships under Spanish rule, which - LACK OF UNIFIED LEADERSHIP
contributed to their support for Pule’s - INTERNAL DISORGANIZATION
movement.

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36
- SURVEILLANCE AND INTELLIGENCE ● - Freedom
● - Equality to all
_________________________________
● - Abolishment of exile punishment
THE MARTYRED PRIEST
CAUSE AND EFFECT OF THE
● After the CAVITY MUTINY the REVOLTS OF:
spanish government wanted to
PENINSULARES/INSULARES
someone to blame and they called it
" REVOLUTION " Their death Causes of this revolt;
FEB 17 1872
- POWER AND PRIVILEGE
The Three Priest
- ECONOMIC DISPARITIES
- PADRE JOSE BURGOS
- SOCIAL HIERARCHY AND
- PADRE MARIANO GOMEZ DISCRIMINATION
- PADRE JACINTO ZAMORA - DEMAND FOR REFORM
* were executed by the Spanish authorities - RESISTANCE TO CHANGE
in 1872. In BAGUMBAYAN Also known
- BROADER COLONIAL INSTABILITY
now as LUNETA PARK
THE DEATH OF GOMBURZA
INSPIRED Rizal Their deaths were a TREATY OF PARIS (1898)
significant influence on Rizal's political and
● was a key agreement that ended the
social views.
Spanish-American War, leading to
_________________________________ the cession of the Philippines and
other territories from Spain to the
" CRY OF BALINTAWAK "
United States. This treaty
The eye witness of the event is "PIO significantly impacted Philippine
VALENZUELA" history by transitioning from Spanish
to American colonial rule.

The Cry of Balintawak was on AUG 23

1896 FERDINAND MAGELLAN died on April
27, 1521,
PACK OF BIAK NA BATO
Secularization - a movement to have a
● Date: The pact was signed on
Equal rights to the Filipino Priest to have
DECEMBER 14, 1897.
their own Church.
OBJECTIVE:
Polo y Servicio - 18-60 years old mandate
● - Pag papaalis ng frayle to force laborer

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Policies of Gen Rafael Izquierdo

● removing the Privilege of the

Filipino Soliders in Cavite Arsenal.
● -mandate the Filipino soldier to
labour to the polo y servicio

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