This is the fourth chapter of the course Readings in Philippine History as per the course guide from Commission on Higher Education. Course sub-topics: 1. Agrarian Reform Policies from Commonwealth Period to the 5th Republic 2. Philippine Constitutions 2.1 1935 Constitution 2.2 1973 Constitution 2.3 1986 Constitution 3. Philippine Taxation

1. Chapter 4:
Social, Political,
Economic, and Cultural
Issues in
Philippine History

2. Chapter 4:
Social, Political, Economic, and Cultural
Issues in Philippine History
• Agrarian Reform Policies from
Commonwealth Period to the 5th Republic
• Philippine Constitutions
1. 1935 Constitution
2. 1973 Constitution
3. 1986 Constitution
• Philippine Taxation

3. Agrarian Reform Policies
from Commonwealth
Period to the 5th Republic

4. San Rafael
Baliuag
San Miguel
Bustos Angat
Candaba
Hacienda de
Buenavista

5. Agrarian Reform
• Concerned with the relation between
production and distribution of land among
farmers
• Processing of raw materials that are
produced by farming the land from the
respective industries

6. During American period, the following were
implemented as springboard for Agrarian
Reform:
• Philippine Bill of 1902 (set the ceiling on the
hectares of private land with 16 hec. and
corporations with 1,024 hec.)
• Land Registration of 1902 (registration of
private lands through Torrens Title System)
• Cadastral Act (need of certification/title as
registered land)
• Homestead Program of 1903 (tenants were
allowed to enterprise with 16 hec. of farm)
• Friars Land Act of 1904 (lease and sale of friars
lands during Spanish period)

7. Quezon’s Administration
• Rice Share Tenancy Act of 1936
(50-50 tenant-landlord relation)
• Regulation of 10% interest
• No dismissal of tenants
• Contract for 1 year only
Japanese Occupation
• HUKBALAHAP controlled
Central Luzon
• Peasants earned fixed
rental of lands

8. Roxas Administration
• Tenant Act
(70-30 landlord-tenant and
regulated shared tenancy)
• No dismissal of tenants
Ramon Magsaysay
• Agriculture Tenancy Act (1954)
(tenure of tenants-land owners)
• Land Reform Act (1955)
(rice and corn land distribution
over 200 hec. for farmers and other corps.)

9. Macapagal Administration
• Agricultural Land Reform Code
(private land distribution to
farmers on easy term payment)
• Retention limit of 75 hec.
• Exemption rule of big companies,
transfer of landlordism
Marcos Administration
• Agrarian Reform Special Fund Act
(Republic Act No. 6390)

10. • Tenant Emancipation Act (operational land
transfer)
• Presidential Decree No. 27 (7 hec. up sell)
• Created the Department of Agrarian Reform
Aquino Administration
• Comprehensive Agrarian Reform
Law of 1988
(promotes social justice and
owner-cultivatorship of
economic-sized farms)

11. Philippine Constitutions

12. *Biak na Bato Constitution of 1897, the first Informal
Constitution in Asia*

13. *Malolos Constitution of 1899, First Formal Constitution
in Asia*

14. 1935 Constitution

15. 1935 Constitution
• Legal basis of Commonwealth Republic
under the American Government
• Featured “Bicameral Legislator” in the
Philippine Legislative (Senate and Congress)
• Gave President and Vice President four-year
term without re-election
• Started the “Suffrage” in the Philippines
(21+ male and extended to women)

16. *1943 Constitution (Puppet Constitution)*

17. 1973 Constitution

18. 1973 Constitution
• Also known as the “Martial Law
Constitution”
• Established Parliamentary Government with
Prime Minister and a President
• Gave the legislative powers to a Unicameral
National Assembly elected by the people
• Legalized all decrees, proclamations and
orders by the president

19. *1986 Constitution (Freedom Constitution)*

20. 1987 Constitution

21. 1987 Constitution
• Also known as “Anti-Marcos Constitution”
• Upholds national sovereignty
• Gave Philippines a Democratic Governance
and the prevention of another dictatorship
• Secures respect for human rights and civil
liberties
• Formulated the three branches of
government; Executive, Legislative and
Judiciary

22. Philippine Taxation

23. Taxation
• “Lifeblood of the government” as it covers the
raising of revenue
• One of the three powers of state aside from
“Power of Eminent Domain” and “Police
Power”
• Collection of “Tax” (amount of money that a
government requires people to pay
according to their income that is used for
government projects)

25. Kinds of Taxes according to:
*Subject matter:
• Personal Tax- imposed on residents
• Property Tax- imposed on properties
• Excise Tax- imported on a privilege/right
*Purpose:
• Revenue- to raise money for government
• Regulatory- to regulate an act/practice

26. *Scope:
• Local- based on certain locality
• National- national in nature
*Determination of the amount of tax to
pay:
• Ad Valorem Tax- based on the value of object
taxed determined by the appraiser
• Specific Tax- based on weight and
measurement

27. *Who bears the burden:
• Direct Tax- imposed to a person directly
involved
• Indirect Tax- forms part of the purchase price
of the commodity and passed on to customers
*Rate:
• Proportional Tax- based on fixed percentage
• Progressive Tax- based on certain tax bases
• Regressive Tax- the tax rate decreases as the
base increases

28. At present, Philippine tax laws are based
on the National Revenue Code, as revised with
the passage of the Tax Reform Act of 1997 and
the Tax Reform for Acceleration and Inclusion
(TRAIN) Law in 2017.

29. Other issues in Philippine history:
Filipino-American Relations

30. Other issues in Philippine history:
Filipino-American Relations

31. Thank you!
Yosef Eric C. Hipolito, LPT, MA
Bachelor of Arts in History
yosefhipolito19@gmail.com