The document discusses the history of land reform and taxation in the Philippines through various acts, laws, and constitutions. It outlines key Philippine acts that instituted land reform like the Agricultural Land Reform Code of 1963 and strengthened the Comprehensive Agrarian Reform Program. It also summarizes historic Philippine constitutions from 1899 to 1987 and how they defined systems of government. Finally, it provides an overview of the history of taxation in the Philippines from the Spanish colonial period to present day and defines tax evasion.

2. Land reform is a purposive change in the
way in which agricultural land is held or
owned, the methods of cultivation that are
employed, or the relation of agriculture to
the rest of the economy.

3. Republic Act No. 3844
 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
therefore and for other purposes.
 known as the
Agricultural Land
Reform Code
 enacted in 1963 under
President Diosdado
Macapagal

4.  known as the
Agricultural Tenancy
Act of the Philippines
Republic Act No. 1199
Act which establish
agricultural tenancy
relations between
landholders tenants
upon the principle of
social justice.

5. Republic Act No. 4054
 The Philippine Rice Share Tenancy Act
 It was first approved by the late President Manuel L. Quezon on
February 27, 1933.
 Provided a better tenant-landlord
relationship, 50-50 share of the
crop, regulation of interest up to
10%, and a safeguard against
random dismissal by landlord.

6. Republic Act No. 9700
 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, known as the Comprehensive Agrarian
Reform Law of 1988.

7. Presidential Decree No. 27
The Emancipation of Tenants from the Bondage of the Soil
 issued by Pres. Marcos on
Oct. 21, 1972
 It provided for tenanted lands devoted to rice and corn
to pass ownership to the tenants, and lowered the
ceilings for landholdings to 7 hectares.

8. Republic Act No. 6657
 An act instituting a comprehensive
agrarian reform program to promote social
justice and Industrialization, providing the
mechanism for its implementation and for
other purposes.
Comprehensive
Agrarian
Reform Law
 The law was signed by former
President Corazon C. Aquino on
June 10, 1988.

9. The 1899
Malolos
Constitution

10.  This paved the way to
launching the first
Philippine Republic.
The 1899 Philippine
Constitution
 The 1899 Constitution established a
representative democracy with power
divided among three separate and
independent branches of government:
the Executive, a bicameral
Legislature, and the Judiciary.

11. The 1935
Philippine
Constitution

12. The 1935 Philippine
Constitution
 The Act mandated the Philippine Legislature to call for
an election of delegates to a Constitutional Convention
to draft a Constitution for the Philippines. The 1934
Constitutional Convention finished its work on
February 8, 1935.

13. The 1973
Philippine
Constitution

14. The 1973 Philippine
Constitution
 Despite the claims of social
injustice, this constitution defines
the 'Family as the basic unit of
society’
 Civilian authority was defined
but was never implemented.
 The constitution also strengthen
the local government unit.
 A constitution
that suit in the
time when the
country was under
Martial Law.

15. The 1987
Philippine
Constitution

16. The 1987 Philippine
Constitution
 It is the current Philippine
Constitution that replaced the
Philippine Constitution of 1973 that
was implemented during martial law.

17. The 1987 Philippine
Constitution
The Entrenched of Social
Justice and Human Rights in
Article XIII

18. Controversy Surrounding
Charter Change
 Charter change has been framed to the public
as simply the process of shifting to a federal
government.

19. Taxatio
n

20.  It is the inherent power by which the sovereign
state imposes financial burden upon persons and
property as a means of raising revenues in order to
defray the necessary expenses of the government
( Tax Digest by Crescencio Co Untian, 2002).
Taxation
 It is a mode by which government make
exactions for revenue in order to support their
existence and carry out their legitimate
objectives (Tax Law and Jurisprudence by
Justice Vitug, 2000).

21.  Manila – Acalpuco Galleon Trade was the
main source of income for the colony during
its early years
 Polo Y Servicio – forced labor of men (ages
16 to 60) for 40 days, to give personal
services to community
Tribute – residence tax during Spanish
times, but was replaced by cedula in 1884
Taxation
HISTORY OF TAXATION IN THE PHILIPPINES
Spanish Colonial
Period

22. American Colonial
Period
Taxation
 Cedula – known as residence certificate ;
legal document issued by cities and
municipalities ; imposed by the Americans
on 1940
 Commonwealth Act No. 465 – imposition of a
base residence tax of fifty centavos

23. The 1987 Philippine Constitution sets
limitations on the exercise of the power
to tax. The rule of taxation shall be
uniform and equitable. The Congress
shall evolve a progressive system of
taxation. (Article VI, Section 28,
Paragraph 1).
Tax law in the Philippines covers
national and local taxes.
PHILIPPINE TAX SYSTEM
Taxation

24. Tax evasion happens when there is fraud
through pretension and the use of other illegal
devices to lessen one’s taxes, there is tax
evasion, under-declaration of income, and non-
declaration of income and other items subject to
tax, under-appraisal of goods subject to tariff,
and over-declaration of deductions.
TAX EVASION
Taxation

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