UNIT 4: Social, Political, Economic and Cultural Issues in Philippine History

IV. Topic: Social, political, economic and cultural issues in Philippine history:

Mandated topics: 1. Land and Agrarian Reform Policies

2. The Philippine Constitutions of 1899, 1935, 1973 and 1987

3. Taxation

Additional topics: Filipino Cultural heritage; Filipino-American relations; Government peace treaties with the Muslim Filipinos; Institutional history of schools, corporations, industries, religious groups and the like; Biography of a prominent Filipino

Learning Outcomes: Effectively communicate, using various techniques and genres, their historical analysis of a particular event or issue that could help other people understand the chosen topic; Propose recommendations or solutions to present day problems based on their own understanding of their root causes, and their anticipation of future scenarios; Display the ability to work in a multi-disciplinary team and can contribute to a group endeavor;

Methodology: Lecture/Discussion; Library and Archival research; Document analysis Group reporting; Documentary Film Showing

Readings: 4.1. Land and Agrarian Reform:

Primary Sources:

a. the American period and Quezon administration :

"The Philippine Rice Share Tenancy Act of 1933 (Act 4054) http://www.chanrobles.com/acts/actsno4054.html b. the Magsaysay administration:

"Agricultural Tenancy Act of the of 1954 (R.A. 1199) http://www.lawphil.net/statutes/repacts/ra1954/ra_1199_1954.html c. the Macapagal administration :

Agricultural Land Reform Code of 1963 (R.A 3844) http://www.lawphil.net/statutes/repacts/ra1963/ra_3844_1963.html

d. the Marcos regime and under Martial Law

P.D. 27 of 1972 http://www.lawphil.net/statutes/presdecs/pd1972/pd_27_1972.html

e. the Cory Aquino administration

Comprehensive Agrarian Reform Program of 1988 (R.A. 6657) http://www.gov.ph/downloads/1988/06jun/19880610-RA-6657-CCA.pdf

Comprehensive Agrarian Reform Program Extension with Reforms of 2009 (R.A. 9700) http://www.chanrobles.com/republicacts/republicactno9700_pdf.php

4.2. Philippine Constitution and Government

Primary Sources:

Malolos Constitution of 1899. http://www.lawphil.net/consti/consmalo.html

Commonwealth Constitution of 1935: http://www.gov.ph/constitutions/1935-constitution- ammended/

1973 Philippine Constitution: http://www.gov.ph/constitutions/1973-constitution-of-the- republic-of-the-philippines-2/

1987 Philippine Constitution, http://www.gov.ph/constitutions/1987-constitution/

Secondary Sources:

Constitutional History of the Philippines: www.constitutionnet.org/country/constitutional - history-philippines

Evolution of the Philippine Constitution http://www.officialgazette.gov.ph/constitutions/constitution-day/

4.3. Taxation

Primary Sources:

Bureau of Internal Revenue, Republic of the Philippines. BIR History. https://www.bir.gov.ph/index.php/transparency/bir-history.html

News5Everywhere. “Ano ba ang TRAIN Law?”. Jan 16, 2018. https://www.youtube.com/watch?v=XDoiBodoP9A https://www.rappler.com/nation/191729-rodrigo-duterte-signs-tax-reform-law

Secondary Sources

Valencia, Edwin G and Gregorio F. Roxas. (2013). Income Taxation: Principles and Laws with Accounting Applications. City: Valencia Educational Supply.

Dizon, Efren Vincent M. (2013). Taxation Law Compendium. : Rex Book Store.

Duncano, Danilo A. (2010). Philippine Taxation Handbook. Mandaluyong City: National Book Store.

Saguinsin, Artemio T. (2009). Taxation in the Philippines. Mandaluyong City: National Book Store.

De Leon, Hector and Hector de Leon Jr. The Fundamentals of Taxation. Manila: Rex Book Store.

Assessment: Groups are tasked to make a research output which may be in the form of a term paper, exhibit, documentary presentation and other genres where students could express their ideas. The output should trace the evolution of the chosen topic through at least three periods. Group members should collaborate to produce a synthesis that examines the role of this issue in promoting/hindering nation-building, and provide appropriate recommendations rooted in a historical understanding of the issue. This synthesis nust be presented in the class.

The Mandated topics must be discussed in the classroom either in the manner of lecture to be delivered by the instructor/ professor or by way of performance task assigned to the students. The assigned primary sources should be the basis of the lecture or activity. The students are obligated to view these sources from the websites indicated. Departmental exams should be based on the studies derived from the mandated topics.

The additional topics are generalized lessons from where various specific topics may be derived from that may be assigned to students, in groupings, as term, topical, or position papers. Such assignment of papers mentiones are suggested to be given at least four weeks prior to submission.

4.1 Land and Agrarian Reform in the Philippines

What is land/ agrarian reform?

Land reform refers to a wide variety of programs and measures usually by the government to bring about more effective control and use of land for the benefit of the community. Land reform generally comprise the takeover of land by state from big land lords with compensation, and transfer it to small farmers or landless workers. It is aimed at changing the agrarian structure to bring equity and to increase productivity. The structure includes both the relationship of man to his land, and man’s relationship with others (tenant and landlord).

Agrarian reform is more complex. Along with land reform it also includes measures to modernize the agricultural practices and improving the living conditions of everyone within the entire agrarian community. It includes various supports to agricultural education, the establishment of cooperatives; development of institutions to provide agricultural credit and other inputs; processing and marketing of agricultural produce; and establishment of ago-based industries, and others.

The desire to obtain social justice and full development of the dignity of man within given situations of land reform has gained great importance across the years in many countries of the world especially in agricultural countries.

One of the effects of colonizing periods was the concentration of landholdings in the hands of the law. These few people whom they call as landlords or “caciques” have yielded tremendous influence in the social and economic life of the nation that they had been able to dictate to their dependents (the tenants and their families) to such matters as to whom to vote for in political elections. They have also influenced political action in various ways in order to maintain the status quo.

History of Land Reform in the Philippines

Pre-Spanish Era

Before the Spaniards came to the Philippines, the Filipino social system was feudal. Like the feudalistic system in the medieval Europe, a warrior class existed bound by fealty to a warlord. This class lived on the labor of the serfs and slaves but in exchange, this warrior class protected them and exercised a ready though rough kind of justice.

Within the Filipino social structure, the datus (chiefs) comprised the nobility (maharlikas). Then there are the timawas (freemen), followed by the aliping namamahay (serfs) and aliping saguiguilid (slaves).

The freeborn did not pay tributes or taxes to the datu, but were bound to follow him to war. They provided their own weapons and gears, manned the cars when they set sail, built their houses, and planted their rice fields.

The serfs served his master or lord, who may be a datu or someone else who is a maharlika, and tilled his land. Both master and serfs equally divided the produce of the land. They had houses of their own, maintained private property, and passed these on to their children as legacy. They were also allowed the free disposal of their chattels (movable personal properties) and their lands. The serfs corresponded to the aparceros (tenants) of the late 19th century Spanish era.

The slaves served the lord or master in both his house and farm. They were allowed some share of the harvest, but they were their master’s property. Thus they could be sold, particularly those captured in wars, or born and reared as farm hands.

In the subsistence economy of the early Filipinos, money was unknown, and rice served as the medium of exchange.

Spanish Era (1565-1898)

During the Spanish colonial period, lands were divided and granted to encourage Spanish settlers or reward soldiers who served the Crown. These were called encomiendas. The conditions of this grant state that the encomendero must defend his encomienda from external attack, maintain peace and order within, and support the missionaries. In consideration of these services, the encomendero acquired the right to collect tribute from the indios (natives) in the amount and form determined by the royal government.

The encomienda system was originally established more for the benefit of the natives than of the encomenderos. Thus the latter could not be called lords because they were considered protectors, advocates and tutors of the natives. The system, however, degenerated into abuse of power by the encomenderos. The tributes they were authorized to collect soon became land rents, and the people living within the boundaries of the encomienda became tenants.

The encomenderos became the first group of hacenderos in the country. Meanwhile, the colonial government took the place of the datus. The datu was now called cabeza de barangay, but it was the proprietors of the estates who held the real power in the barangay or community.

There were four classes of estate proprietors in the Philippines during the Spanish period: first, the religious orders Dominican and Augustinian; second, the Spanish peninsulares; third, the criollos and mestizos; and lastly, the native principales.

The Dominican friars leased their lands to both the natives and mestizos, who became known as inquilinos. Each inquilino paid a fixed ground rent for the area he cultivated, and the estate owner was not allowed to lease the land to others unless the incumbent leaseholder failed to pay the rent for two consecutive years.

However, the inquilinos abused this policy by disposing off the lands as if they owned them. They sold their interest in them or mortgaged to wealthy takers, or sub-leased them at rents higher than what they themselves paid. Thus by being inquilinos, they earned more than the estate owners wi thout doing virtually any work. This became the root of a system in which native agricultural entrepreneurs that tilled and cleared the land with the aid of tenants whom they hired on a sharecropping basis had to lease the land. In time, the system evolved a set of practices that soon began to exploit the tenant tillers.

Although Spanish authorities were aware of these pernicious practices, no effective measures were made in spite of two royal decrees issued in 1880 and 1184 urging landholders to secure titles. Under these decrees, the government granted a term of one year within which claims for free titles were to be filed. But because the large majority of peasants either did not understand the law or found the procedure too complicated and alien to tradition, only a few took advantage of the offer.

Those few were mostly of the cacique class, who claimed more lands than they actually had a right to. As a result, the actual tillers were driven out of their land or forced to become tenants of the caciques.

Spanish land practices came to a halt with the outbreak of the when Spanish land owners started to sell off their lands as brought about by the power shift in government where Spain was on a losing side against the Filipinos who had declared their independence in 1898 and the Americans who were insisting to stay.

First Philippine Republic (1899-1901)

Immediately after the establishment of the First Republic of the Philippines on January of 1899, the government of President Emilio Aguinaldo declared its intention to confiscate large estates, especially the so-called Friar Lands.

The declaration was contained in the Malolos Constitution: “All the lands, buildings, and other properties belonging to the religious corporations in these islands shall be understood to have been restored to the Filipino state.” However, as the Republic was short-lived, Aguinaldo’s plan was never implemented.

American Regime (1901-1935)

During the American era, several laws were passed to regulate and improve land tenure. Among the significant legislative pieces:

1. Philippine Bill of 1902 – imposed specific conditions on the disposition of public lands 2. Land Registration Act of 1902 (Act No. 496) – provided for a comprehensive registration of land titles under the Torrens system 3. Rice Share Tenancy Act of 1933 (Act No. 4054) – regulated relationships between landowners and tenants of rice lands 4. Tenancy Act of 1933 (Act No. 4113) – regulated relationships between landowners and tenants of sugar cane fields

At the start of the American era, some 400,000 native farmers were without titles because of the defective land system rooted in Spanish institutions, and of the farmers’ ignorance of various laws. The situation was aggravated by the absence of records of issued titles and accurate land surveys. Land disputes began and agrarian troubles worsened.

To remedy the problem, the Americans introduced the Torrens system of land registration whereby government-purchased titles were granted only after the completion of a survey and land ownership had been proven in court. This, however, did not solve the problem completely. As with the Spanish system, the majority of farmers did not avail of the government’s offer. Either they were not aware of the law or if they did, they could not pay the survey cost and other fees required in applying for a Torrens title.

As for the Friar Lands, even American authorities could not touch them as these were covered by valid land titles issued during the Spanish era. Furthermore, the Treaty of Paris of 1898 bound the U.S. government to protect the property interests of religious orders. The best solution offered for such condition was the outright purchase of the lands. By 1919, about 69 percent of all Friar Lands had been bought and disposed of by the U.S. Civil Government of the Philippines.

Commonwealth Period (1935-1946)

Manuel Quezon (1935-1944)

By the time the Commonwealth was established under Manuel L. Quezon, the malingering problem of land tenure relationships had already given cause to armed discontent among oppressed tenants of estates. Pedro Calosa spearheaded the so-called Colorum Revolt in Tayug, Pangasinan in 1931 and four years later, Benigno Ramos mounted the Sakdal Revolt in Cabuyao, .

In response to the spreading unrest, Quezon championed the tenants’ plight and faced the agrarian crisis squarely by implementing a program of social justice.

During his administration, Quezon improved and strengthened existing laws on land tenure by giving more freedom to landowners and tenants to enter into tenancy contracts not contrary to laws, morals and public policy. These laws likewise provided for the compulsory arbitration of agrarian conflicts, and suspend any action to eject tenants from the land they till and live in. Dictated by Quezon’s social justice program, the expropriation of landed estates and other big landholdings was started.

Another key policy was the orderly settlement of virgin public agricultural lands, with focus on under the National Land Settlement Administration.

The Quezon administration began under the 1935 Constitution which declares, “The promotion of social justice to ensure the well-being and economic security of all people should be the concern of the State.”

In 1933, the Republic Act No. 4054 or the Rice Share Tenancy Act was passed. The act provided for a 50-50 sharing arrangement between landowners and tenants.

The Third Republic

The following are the accomplishments in land and agrarian reform of the administrations under the Third Republic.

Manuel Roxas (1946-1948)

Republic Act No. 34 – Amends RA 4054; established a 70-30 sharing arrangement between tenant and landlord. It provided that whoever shouldered the expenses of planting and harvesting and provided the work animals would be entitled to 70 percent of the harvest. It also reduced the interest on landowner loans to tenant at no more than 6 percent instead of 10 percent.

Elpidio Quirino (1948-1953)

Executive Order No. 355 – Replaced the National Land Settlement Administration with Land Settlement Development Corporation (LASEDECO), which took over the responsibilities of the Agricultural Machinery Equipment Corporation and the Rice and Corn Production Administration.

Ramon Magsaysay (1953-1957) Under the Magsaysay administration, the following were accomplished:  Republic Act No. 1166 – Creation of National Resettlement and Rehabilitation Administration (NARRA). It was particularly aimed at the peasant of the HUK movement and was successful in attracting rebels to return back to a peaceful life by giving them home lots and farms in NARRA settlement in Palawan and some parts of Mindanao.  Republic Act No. 1199 – Agricultural Tenancy Act provided security of tenure for tenants. It also granted tenants the choice of shifting from share tenancy to leasehold. It also created the Courts of Agrarian Relations.  Republic Act No. 1400 – Land Reform Act provided for the acquisition of large tenanted rice and corn lands over 200 hectares if owned by individuals; 600 hectares if owned by corporations.

Diosdado Macapagal (1961-1965)

Under the Macapagal administration, the Republic Act No. 3844, otherwise known as the, Agricultural Land Reform Code was enacted. It abolished share tenancy; institutionalized leasehold; invested rights of preemption and redemption for tenant farmers; provided for administrative machinery for implementation; institutionalized a judicial system of agrarian cases; incorporated extension, marketing and supervised credit system of services to farmer beneficiaries.

Martial Law and the Fourth Republic

Ferdinand Marcos (1965-1986)

Under the Marcos administration, the following were accomplished:

 Republic Act No. 6389 – Instituted Code of Agrarian Reform and created the Department of Agrarian Reform  Presidential Decree No. 2 – Placed the whole country under the land reform program  Presidential Decree No. 27 – Restricted land reform scope to tenanted rice and corn lands

Presidential Decree (P.D.) 27

On October 21, 1972, a month after the proclamation of martial law, President Marcos issued P.D. 27 with the main goal of emancipating farmers from the bondage of the soil. To the decree, there is no more leasehold in tenanted rice and corn land. The tiller automatically becomes the amortizing owner of the land he tills.

Two Aspects of Land Distribution 1. Determination of the land to be transferred – Rice and corn areas were selected because they were the areas of urgent reforms because of social unrest associated with rice tenancy. 2. Financing – The - decree solved the problem of financing by fixing the value of land at a relatively modest rate, and directing compensation that may be paid directly by the tiller to the landowner or converted into three-way arrangement.Coverage of P.D. 27 All private tenanted agricultural land devoted to rice and corn in excess of seven (7) hectares. Priorities of coverage shall be:

1. Larger than 24 hectares 2. Less than 24 but not below 12 hectares 3. 12 hectares less retention limit

Beneficiaries of P.D. 27 Bonafide tenant farmer of private agricultural land devoted to rice and corn are benefited with an economic size farm fixed at three (3) hectares of irrigated lands and maximum of five (5) hectares for non-irrigated. Retention Limit of P.D. 27 Landowners may retain an area not more than seven (7) hectares, on conditions that each landowner is cultivating such area. Letter of Instruction 143 (October 31, 1973) compels landowner to transfer to their tenant, if determined by DAR to be absentee-farmer, with sources of income other than their holdings.

Letter of Instruction 474 (October 21, 1976) provides that tenanted areas of seven (7) hectares or less could be placed under P.D. 27, if the owner own other agricultural lands not devoted to rice and corn, or other lands used for residential, industrial, or other urban purposes from which they receive adequate income to support themselves and their families.

The Fifth Republic

Corazon Aquino (1986-1992)

The achievements of the Cory Aquino administration on agrarian reform:

 1987 Constitution (Art. II, Sec. 21) – “The State shall promote comprehensive rural development and agrarian reform.”  Proclamation No. 131 – Institutionalized the Comprehensive Agrarian Reform Program (CARP) and Agrarian Reform Fund (ARF). It covers all agricultural lands regardless of tenurial arrangement and commodity produced, all public and private agricultural lands and other lands of public domain suitable to agriculture.  Executive Order No. 129-A – Reorganized, streamlined and expanded power and operation of DAR.  Executive Order No. 228 – Declared full ownership to qualified farmer-beneficiaries covered by P.D. 27. It also provided for the manner of payment by the farmer beneficiary and mode of compensation to the landowners.  Executive Order No. 229 – Provided mechanism for the implementation of CARP such as administrative procedures and mechanics for land registration, private land acquisition, and mode of compensation to the landowners.  Republic Act No. 6657 – Comprehensive Agrarian Reform Law. It is an act instituting a comprehensive agrarian reform program to promote social justice and industrialization providing the mechanism for its implementation and for other purposes.

Republic Act (R.A.) 6657

Accordingly, the centerpiece of the Cory Aquino administration was the launching of the Comprehensive Agrarian Reform Program by virtue of Proclamation 131 and Executive Order 229 which was signed by President Cory Aquino on July 22, 1987. The latter provided the mechanism needed initially to implement the CARP.

The implementation of the CARP is supported into law by the enactment of Republic Act 6657 otherwise known as the “Comprehensive Agrarian Reform Law” which was signed by President Aquino on June 10, 1988; thus all matters involving the implementation of agrarian reform are nor governed by the said act.

Existing laws such as R.A. 3844 as amended, P.D. 27, and other laws consistent with the Act shall have only suppletory effect.

Executive Order No. 129-A provided for the strengthening of the DAR as the lead agency responsible for the implementation of CARP.

The Comprehensive Agrarian Reform Law otherwise known as RA 6657 emerged nearly after a year of debates, pressure demonstrations and deadlocks between interest groups. President Aquino signed it on June 10, 1988 and it became effective on June 15, 1988. Since then, various measures were adopted to facilitate CARP implementation such as the formulation of implementing guidelines, institutionalization of implementing and coordinating mechanisms, information dissemination and initial registration of lands, landowners and farmer- beneficiaries.

To strengthen CARP and speed up its implementation, President Aquino issued in June 1990 three key executive orders namely:

1. Executive Order No. 405 – vested in the Land Bank of the Philippines the primary responsibility for land valuation. 2. Executive Order No. 406 – emphasized that CARP is central to the government’s efforts to hasten countryside agro-industrial development and directed the implementing agencies to align their respective programs and projects with the CARP; created CARP implementing teams from the national to the municipal levels; and, identified and gave priority to 24 Strategic Operating Provinces (SOP) where the bulk of CARP workload lies, without prejudice to the program implementation in the other provinces of the country. 3. Executive Order No. 407 – directed all government instrumentalities, including financial institutions and corporations, to turn over to DAR all lands suitable for agriculture for coverage under CARP.

Furthermore, the 1987 Constitution, which was ratified on February 2, 1987, contains several provisions directly dealing with the agrarian reform.

4.2. Philippine Government and Constitutions: A Short History

THE PRE-HISPANIC BARANGAY GOVERNMENT In the pre-historic times, much of the Philippines were ruled by a Datu or Rajah who was a king and the sovereign of his village, the barangay. The barangay was composed of around thirty to a hundred families. There was the institution of social classes with the nobles referred to as “maharlika’ the affluent people of the community; the free people, “timawa” who engaged in daily labors, and; the “alipin” who were slaves categorized as “namamahay” who were accorded certain rights and privileges, and the “saguiguilid” who are fully owned by their masters. There was the existence of laws created by the Datu who was advised by his council of elders. In Mindanao, where the Muslim religion started to spread, the Sultanate of Sulu was formed in the 15th century, while the Sultanate of Maguindanao, in the 16th century.

SPANISH COLONIZATION PERIOD:

The advent of colonization began with the arrival of Spain through Ferdinand Magellan in 1521. Soon after, the Philippines was a crown colony of Spain through Mexico from 1565 to1821, as such, Spain ruled with the help of the Council of the Indies, created in 1524, which was an overseas ministry governing the colonies of Spain. The head of the council was the Viceroy of Mexico. Las Leyes de Indias were the laws that Spain implemented in the colony. The Governor General was executive chief who also had legislative powers and the Royal Audiencia served as Supreme Court. The first government system based on land partition was the Encomienda. After Mexico declared its independence in 1821, Las Islas Filipinas was directly ruled by Spain until 1898.

Throughout the period of colonization, the Patronato Real provided for the union of the State and Church where the Church was placed under the power Spain making the friars became politically powerful or what is referred to as “frailocracy”. In the local government, high political powers such as the Alcalde mayor of the pacified province were reserved only to Spaniards.

THE PHILIPPINE REVOLUTION: The Filipinos, from the beginning of colonial oppression had always find themselves in defiance and struggle. As a result, rebellions and resistance broke out, more than a hundred in all, in the cry for freedom. Out of these, eventhough short of victory, heroes rose in the likes of Rajah Sulayman, Diego and Gabriela Silang, Dagohoy and Hermano Pule. In January 1872, the failed attempt of the Mutiny against the government resulted to a case of rebellion against three secular priests Fathers Gomez, Burgos and Zamora. They were convicted and were executed. The disappointment of the “Ilustrados” in Europe over the fate of Gomburza pushed for the formation of the Propaganda Movement, an action for reforms. The Propaganda was active for years and was most effective during the period of del Pilar and Jaena and Rizal. The “Noli Me Tangere’, Rizal’s first novel was considered as the most powerful weapon the Propaganda ever had against Spain. However, the disunity among the members dismayed Rizal and he resigned his leaderhip. He returned to Manila where he secretly formed the Liga Filipina, a civic association. Rizal’s political plans were disrupted when the government exiled him to Dapitan. The , otherwise known as the Kagalang-galangan, Kataas-taasang, Katipunan ng Mga Anak ng Bayan (KKK), started as a secret organization against the Spanish power in 1892. It was an organization initially membered by the splinter of the defunct La Liga Filipina, a civic organization founded by Jose Rizal. The Katipunan government under its leader Supremo Andres Bonifacio declared separation from Spain in Aug. 26, 1896 in Pugadlawin, Balintawak resulting to a nation-wide revolution. The execution of Dr. Rizal on December 30, 1896 drew more men and women to join in and fight. To solidify further the Katipunan, Bonifacio proceeded to Cavite, the most successful province against Spain. To unify the Magdiwang and the Magdalo factions of Cavite, the Tejeros Assembly was conducted. The assembly resulted to the dissolution of the Katipunan and the birth of the Revolutionary government of the Philippines that elected Gen. Emilio Aguinaldo as President. The Biak-na-Bato Republic under Aguinaldo was established in 1897 upon the government’s retreat in . It ratified the Biak-na-Bato Constitution drafted by Isabelo Artacho and Felix Ferrer. While in Biak-na-Bato, the governments of Spain and the Republic reached a truce called as the Pact of Biak-na-Bato. In the hope of ending the revolution, the pact provided for the exile of the Aguinaldo administration upon the immediate initial payment of P400,000 to the revolutionaries. While the government was in exile, the Junta was established with Felipe Agoncillo as President. The pact proved to be a failure in that the revolution continued after Aguinaldo’s exile considering that only a few firearms were surrendered while the generals who remained did not cease to fight.

While in exile at Hong Kong, Aguinaldo worked on his return to the Philippines. Realizing that the Spanish-American Was already broke out, he was able to negotiate an unstable alliance with the United Stated through Commodore George Dewey. On May 1, 1898, the American Asiatic Squadron destroyed the Spanish armada in the Battle of . Aguinaldo returned to Cavite while the Americans were entering Manila. The dictatorial government under Adguinaldo was established upon the advise of his cabinet. The revolution regained strength as the defeated the Spaniards in the provinces from southern Tagalog, to the north, and in the Visayan islands. On June 12, 1898, the culmination of all the sacrifices of all Filipino heroes and martyrs was reached when the Independence of the Philippines was proclaimed by Aguinaldo in his residence at Kawit, Cavite. The national flag was waved while the Marcha Nacional Filipinas was played.

The Second Revolutionary Government was established after the day of independence. Upon the advice of Premier the government shifted once more to its revolutionary state in the attempt to stabilize a true democratic state that will appeal to the recognition of the United States who recently has established a Military Government.

On August 13, 1898, the Fall of Manila was achieved when the Spaniards under Gov. General Fermin Jaudenes preferred to surrender to the Americans rather than the Filipinos. The U.S. Military Government was founded on August 14 upon orders for U.S. President William McKinley. The first U.S. Military Governor of the Philippines was Gen. Wesley Merritt who was succeeded by Gen. Elwell Otis. The last one in the position was Gen. Arthur Mac Arthur.

THE FIRST REPUBLIC AND THE PHILIPPINE-AMERICAN WAR

On September 15, 1898, the Malolos Congress was inaugurated at the Barasoain Church, Malolos, Bulacan. Its first task was to draft a constitution needed for the formation of a republic. On November 29, the Congress approved the Malolos Constitution which was drafted by Felipe Calderon. With much debates regarding some provisions, Aguinaldo only finally approved it on January 21, 1899.

On the 10th of December 1898, the Treaty of Paris was signed. Aguinaldo sent Felipe Agoncillo as Philippine emissary, and was tasked to insist the recognition of Philippine independence by Spain and the United States. Agoncillo was not recognized. In the treaty, Spain transferred her possession of the Philippines to the United States via cession together with Puerto Rico and Guam for a compensation of $20 million.

On January 4, 1899, Governor Otis made public the President McKinley Proclamation (on the US occupation of the Philippines). Aguinaldo and the government in Malolos protested against the US proclamation.

On January 23, 1899, the First Republic of the Philippines was inaugurated. Desiring to prove that the country is a stable state, the first Republic, otherwise known as the “Malolos Republic” was inaugurated. President Emilio Aguinaldo was sworn into office as the Republic President.

While continuous talks between the Filipino and American panels resulted to no agreement, an incident at San Juan Bridge started the Philippine-American War on February 4, 1899. The war resulted to a series of defeats to the Republic as more American troops arrived. In its retreat to Palanan, , Preisdent Aguinaldo was captured resulting to the fall of the Republic.

AMERICAN OCCUPATION

On July 4, 1901, right after Aguinaldo's capture, the U.S. Civil Government was inaugurated with William Howard Taft as Civil Governor. However, the military rule, due to the continuing resistance, still prevailed over Southern until 1902, Northern and until 1905 (after the execution of Macario Sakay), and Southern Mindanao until 1914 (due to Muslim resistance). The first stage in the development of the Civil Government was done through the passage of the Philippine Organic Act of 1902 which was officially called as the Philippine Bill of 1902, passed on July 1,1902. The act provided for the formation of the all-Filipino elected Philippine Assembly which served as the lower house of the bicameral legislature wherein the Philippine Commission served as the Upper House. The first leaders of the Philippine Assembly were Sergio Osmena, who served as House Speaker, and Manuel Luis Quezon who served as Majority Floor Leader.

Under the administration of Gov. Francis Burton Harrison, the Filipinization of the Philippine government was achieved with the Philippine Commission to become dominantly Filipinos and 89% of government offices be occupied by Filipinos. Finally, the Philippine Autonomy Law or popularly known as the Jones Law of 1916 was passed by the U.S. Congress. The Jones Law finally allows the Philippines to already work for its independence, thus, leading to the Independence Missions.

The end of the Harrison administration made Leonard Wood to become the next governor. His anti-Filipino policies made him unpopular to government politicians that led to a mass resignation of his Cabinet members or what was called the “Cabinet Crisis of 1923.

The Os-Rox Mission, or the 9th Independence Mission of 1931, headed by Senate President Pro- Tempore Sergio Osmena and House Speaker , triumphantly achieved the independence law Hare-Hawes-Cutting Act. However, this was rejected by Senate President Manuel Quezon who worked on his own independence law in the U.S. and returned with his own Tydings-McDuffie Law which has the same provisions as the previous one.

THE COMMONWEALTH OF THE PHILIPPINES On July 10, 1934 the Philippine Legislature elected the representatives to the Constitutional Convention, the delegates' task was to draft the Constitution of the Philippines. The Presidential election of 1935 made Manuel L. Quezon as first Commonwealth President with Sergio Osmena as Vice President. Under the 1935 Constitution national defense was the priority of the government.

Under the Commonwealth new government offices were created, new cities were created, women were allowed to vote and the Filipino, based on Tagalog, became the national language.

WORLD WAR 2

After the attack on Pearl Harbor, Hawaii on December 7, 1941 the Japanese started their attack of the Philippines the next day. On January 2, 1942, Manila was occupied. Executive Commission during the Japanese occupation in 1942. On Jan. 3, the Japanese High Command proclaimed the founding of the Japanese Military Administration, which established the Philippine Executive Commission with Jorge Vargas as chairman.

After the departure of President Quezon, Gen. MacArthur also left . After months of resistance and valor, Bataan fell to the Japanese resulting to the “Death March” from , Bataan to San Femando . About 70,000 American and Filipino soldiers died before and after the Fall of Bataan. After heavy battles and air raids, Corregidor surrendered on May 1942 to Commander in Chief Masaharu Homma of the Japanese High Command. The resistance, nevertheless vontinued on with the Guerilla resistance with leaders such as Manuel Roxas and Ramon Magsaysay.

On May 5, 1943, Premier Hideki Tojo publicly promised independence to the Filipino people. As a result, the Philippine Preparatory Commission was organized to draft a Constitution. The Philippine Constitution was finished on September 4 and was ratified by the Constitutional Assembly. The election of the delegates to the National Assembly was held on September 20. On the 25th, the Assembly elected the Speaker and the President of the future republic. Benigno Aquino was elected Speaker while Jose P. Laurel became the President of the Second Republic. Jorge Vargas ended his term as chairman of the Philippine Executive Commission.

On August 1, 1944, President Quezon died while in exile. Osmena was then sworn to office in Washington D.C. as President of the Commonwealth. On October 20, about 174,000 American troops landed at Leyte with USAFFE Commander Gen. Mac Arthur and President Sergio Osmena. The “Battle of Leyte Gulf”, the largest naval battle in world history gave the Japanese their conclusive defeat against the Allied forces. On January 5, 1945, MacArthur landed in Lingayen. Manila, with all its destruction and casualties, was won in February. The Commonwealth government was restored in Manila. On July 5, 1945, Mac Arthur finally announced the liberation of the Philippines.

To force to her unconditional surrender, the cities of Hiroshima and Nagasaki were destroyed by the Americans with their new weapon, the atomic bomb. On August 15, 1945, the Japanese finally surrendered to the Allied forces in a formal signing aboard the USS Missouri. On August 17, 1945, Jose P. laurel, in Nara, Japan, dissolved the Second Republic of the Philippines.

THE THIRD REPUBLIC

On June 9, 1945, the Philippine Congress convened for the first time after the war. Brig. Gen. Manuel Roxas was elected Senate president. In the election of April 1946, Manuel Roxas of the newly founded Liberal Party won against Nacionalista’s Sergio Osmena. Roxas became the third, and would be the last, President of the Commonwealth. On July 4, 1946, the independence of the Philippines and the inauguration of the Third Philippine Republic were highlighted by the lowering of the American flag by American Ambassador Paul McNutt and the raising of the Philippine flag by President Manuel Roxas. The Presidents of the Third Republic with their accomplishments:  Manuel Roxas (LP) 1946-48: VP was Elpidio Quirino. For the rehabilitation of the country after the war was able to achieve the U.S. grant of $25 million loan and UNRRA $10 million; U.S.- Philippines Military Bases Agreement; the Bell Trade Act (free trade relations with the U.S.; the Parity Amendment gave U.S. citizens equal rights with Filipinos to develop natural resources in the country and operate public utilities. Died of heart attack in April of 1948.

 Elpidio Quirino (LP) 1948-49-53: VP was Fernando Lopez; the Bell Mission Report was conducted; creation of economic institutions like the ACCFA and PACSA; infrastructures such as the Maria Cristina and the Ambuklao Dam Project; in social welfare, the Boys’ Town of the Philippines; an excellent ambassador of goodwill and friendship; was able to improve foreign affairs; tainted with accusations of graft and corruption like the damaging scam on the U.S. War Surplus Property amounting to $ 50 million with $ 20 million in question and allegation that Liberal Party used it for its election campaign; administration failed in its Hukbalahap peace program due to insincerity.

 Ramon Magsaysay (NP) 1953-57: VP was Carlos P. Garcia; the “Man of the Masses”; success in the Hukbalahap amnesty program; opened Malacanang for the people; the formation of SEATO; the Laurel-Langley Agreement; the Philippines-Japan Reparations Agreement; founding of the Social Security System; the Land Tenure Reform Act to address agrarian problems. Died of plane crash on March 17, 1957.

 Carlos P. Garcia (NP) 1957-61: VP was Diosdado Macapagal (LP) the “Filipino First” Policy; the Austerity Program; the Bohlen-Serrano Agreement.

 Diosdado Macapagal (LP) 1961-65: VP was Emmanuel Pelaez; the Decontrol Program; the Agricultural Land Reform Law; the official Philippine Claim to Sabah; joined the confederation MAPHILINDO; transfer of Independence Day from July 4 to Aguinaldo’s June 12; use of in official documents;

(NP) 1965-69 and reelection 1969-73: VP was Fernando Lopez; stabilization of government finances by means of more effective collection of taxes, imposing new tax laws, and getting loans from foreign banks and governments; Greater production of rice by promoting the IR-8 hybrid "miracle rice" and other fast-growing rice seeds, and the construction of more irrigation systems; infrastructures of bridges and roads like the North Diversion Road; most number of schoolhouses by a President; the improvement of the Philippine National Railways; intensive operations against smuggling, crime syndicates, and the communist New People's Army (NPA); Holding of the Manila Summit Conference in 1966;

Second term was marred by overspending in the 1969 elections the led to higher inflation and the "floating peso” devaluated; the prevalence of dirty politics, rampage of graft and corruption in government, the widening gap between the rich and the poor, the impotency of the 1935 Constitution to cope with the new socio- economic problems and the rising tides of crimes, communism and subversion resulted to student power and demonstrations.

MARCOS REGIME

Since the Philippines achieved independence in July 1946, there emerged a persistent movement to change the Constitution of 1935. In the light of the new situation, the Constitution of 1935 was obsolete for it was no longer in harmony with the condition of the times. Its defects apparently were as follows: (1) it was a product of American colonialism and was an imitation of the US Constitution, (2) it gave too much powers to the president to become a dictator, (3) imbalance of powers among the legislative, executive and judicial branches, (4) its Parity Amendment was a memento of American imperialism, (5) the COMELEC has no adequate powers to prevent election anomalies, (7) the GAO (General Auditing Office) was powerless against corruption, and (8) it had no provision on local autonomy.

In 1969, the Communist Party of the Philippines (CPP) was founded under the leadership of Jose Ma. Sison. In the same year CPP founded the New People’s Army (NPA) with “Kumander Dante” Bernabe Buscayno as leader.

To draft a new constitution, the Constitutional Convention was created with elected members, and was inaugurated on June 1, 1971. On August 21, 1971, the Massacre happened during a Liberal Party campaign rally claiming eight lives. This led to the suspension of the privilege of the writ of habeas corpus by Marcos on September 21 that year. By January of 1972, the writ was restored. On September 23, 1972, after an “alleged” assassination attempt against Secretary of Defense , President Marcos appeared on television to announce his proclamation of Martial Law. The proclamation has been signed since September 21.

The Martial Law resulted to the arrest and detention of many in the political opposition, the media and the academe on the accusation that they were either sympathetic to the rebels, supporting the rebel movement or members of the communist movement. Senators Benigno Aquino, Jr. and were among those who were arrested. Marcos also imposed curfew in the entire Philippines; the prohibition of rallies and demonstrations; and the prohibition of carrying firearms unless authorized. He instructed the take over and control of newspapers, magazines, radio and television facilities and all media of communications; to take over the management, control and operation of MERALCO, PLDT, the National Waterworks and Sewerage Authority (NAWASA), the Philippine National Railways (PNR), the Philippine and other firms, and other public utilities.

After the proclamatiom, the Constitutional Convention (Con-Con) reassembled and resumed work, except for the anti-Marcos delegates who have been detained in the military stockades. They finished the new constitution on November 29 1972. Marcos postponed indefinitely the plebiscite. And, instead, organized the Citizen Assemblies to represent the people. the General Assembly of Citizen Assemblies rejected the proposal that the constitution be ratified through a nationwide plebiscite. On the other hand the Citizen Assemblies voted for the ratification of the 1973 Constitution through the Citizen Assemblies; the suspension of the convening of the Interim National Assembly; the continuation of martial law, and suspension of elections for a period of at least seven years. On January 17, 1973 the President announced that the Constitution of 1973 had been ratified by the Citizen Assemblies. The ratification resulted to the abolition of the Congress, the institution of a parliamentary form of government, and the prerogative when to call for the interim national assembly (the parliament). From 1972 to 1978 the President would exercise absolute legislative power.

On Sept. 26, 1972 Marcos issued Presidential Decree No. 2 which declared the country under land reform program. Later, Marcos also issued P.D. No. 27 on Oct. 21, restricting land reform scope to tenanted rice and corn lands and set the retention limit at 7 hectares. The Moro National Liberation Front (MNLF), the united armed forces that sought for the independence of the BangsaMoro people under the chairmanship of Nur Misuari, soon clashed with the government forces in an armed conflict resulting to casualties on both sides along with civilians and destruction to properties. In 1975 Marcos initited a truce with the MNLF through the involvement of Islamic states. On December 23, 1976, the MNLF forced the Manila government under Marcos to sign a peace agreement under the auspices of the Libyan government of Col. Muamar Qadafi. This peace agreement is known as the Tripoli Agreement.

On October 16-17, 1976 the majority of barangay voters (Citizen Assemblies) approved that martial law should be continued. They also ratified the amendments proposed by Marcos which were: the creation of the Interim Batasang Pambansa instead of a national assembly, whose members would include the President; the President would also become the Prime Minister and would continue to exercise legislative powers until martial law is lifted; the President may legislate outside the IBP when necessary in case of grave emergency, or threat or danger to national security, or whenever the IBP cannot act adequately that he may issue decrees, orders or instructions, which shall part of the law of the land. The 1976 amendments only continued Marcos’ dictatorship. Even with the creation of the Batasan Pambansa, Marcos did not relinquish his legistive powers. The amendments only made the IBP a “rubber stamp” with Marcos being the Prime Minister aside from being President.

On January 17, 1981, Marcos lifted martial law. The Opposition called the lifting as a mere "face lifting" as a precondition to the Philippine visit of Pope John Paul II. Numerous establishments were built during Martial Law, such as the , the National Kidney Institute and the Lung Center of the Philippines. Along with these are the numerous infrastructure projects like the San Juanico Bridge, the BLISS housing projects and the Light Railway Transit in .

On June 16, 1981, right after the lifting of martial law, the first presidential election in twelve years was held. As expected, Marcos ran and won a massive victory of 88% over the other “almost unknown” candidates Alejo Santos of a faction and Cebu Assemblyman Bartolome Cabangbang of the Federal Party. Major opposition parties UNIDO ans LABAN boycotted the elections.

In March of 1980 former Senator Ninoy Aquino suffered a heart attack, the result of more than seven years in prison. At the Philippine Heart Center he refused to be operated by doctors employed by Marcos. He preferred to go to the U.S. or return to . intervened and offered him to go to the U.S. on conditions that he will stay and will not speak there against Marcos.

Aquino was operated in Dallas, Texas, recovered and traveled already only after a month. Marcos extended his exile for medical reasons. Eventually, Aquino renounced his two covenants with Imelda. Aquino spent three years in self-exile, setting up a house with Cory and their kids in Newton, Boston, Massachusetts. He worked on two books, gave lectures and traveled extensively in the U.S. delivering speeches.

Marcos, on his part, accused Aquino of masterminding some bombings in Metro Manila from 1981-82. Aquino denied advocating a bloody revolution, but warned that radicalized oppositionists may resort to this soon. Early in 1983, Aquino became apprehensive of the worsening political and economic situation of his country combined with the rumored illness of Marcos. He wanted to speak to Marcos and present to him his rationale for the country's return to democracy.

On August 2l, 1983 former Senator “Ninoy” Aquino returned to the Philippines. A few steps after leaving the plane multiple gunshots were heard. Aquino was shot dead in the head at the tarmac of the Manila International Airport while in the custody of the Aviation Security Command (AVSECOM) guards. Conflicting reports on the assassination and that of his alleged killer, Rolando Galman, were assigned to an investigation by the presidential fact-finding board.

The country was enraged with the murder of Ninoy. His funeral turned to be the longest and largest in Philippine history as it was attended by some two million people. The death of Ninoy resulted to continuous massive rallies and demonstrations in Manila. Marcos, immediately created a fact finding commission to investigate on the “Aquino-Galman Double Murder” case. The first under Chief Justice Enrique Fernando was disbanded immediately. A five-man independent board of inquiry, the Agrava Fact-Finding Board headed by Justice Corazon Agrava was then created. The investigation came up with the findings that the Aquino assassination was planned and executed by the military, not by the communists as claimed by Marcos, and that it was not Galman who shot and killed Aquino. The Agrava report implicated seven military men headed by Brig. Gen. Luther Custodio, chief of the AVSECOM. The four other members, however, implicated twenty-five military men headed Gen. (AFP Chief of Staff), major Gen. Prospero Olivas (PC/Metropolitan Command) and Gen Custodio. The reports were submitted to the Sandiganbayan for a trial which decided for the acquittal of all 26 accused. The people protested the decision with rallies and demonstrations flooding the streets of Metro Manila.

By 1985, the political and economic instability in the country faced fears that the violent overthrew of the Marcos dictatorship was forthcoming. Massive rallies and demonstrations in Metro Manila were much more frequent than at any other time. Allegedly, the White House had advised the Marcos government to exert effort to gain once more the confidence of the people. Foreign news agencies began to emphasize the issue of “loss of confidence” on Marcos.

In order to prove to the international community that he still has people’s confidence, Marcos, called for a snap special presidential election on February 7, 1986. The formidable-richly funded pro- government KBL party proclaimed President Marcos and Assemblyman Arturo Tolentino as their official candidates for president and vice-president, respectively. Tolentino was a former Marcos critic who was courted by the “sickly” Marcos to run with him.

On the other hand, the oppositionist United Nationalist Democratic party (UNIDO) leader Salvador “Doy” H. Laurel settled for the Vice Presidency to give way to Ninoy’s widow Corazon “Cory” C. Aquino to run for president. In the campaign, President Marcos used all efforts in the use of "guns, goons and gold" to intimidate voters to support the Marcos - Tolentino ticket. Behind the scenes, the government party implemented a massive strategy to fake and cheat the results of the elections in favor of the KBL candidates.

After the election, conflicting results showed Marcos-Tolentino winning in the partial official count of the Commission of Elections (COMELEC) while, on the other hand, Aquino and Laurel were leading in the unofficial count of the National Movement for Free Elections (NAMFREL), headed by Jose Concepcion, Jr. and was serving as the official citizen’s arm for that election. The confusion was further aggravated when, in the midst of the canvassing, 30 COMELEC computer operators walked out of the PICC hall with the complaint that their figures were being tampered and were inconsistent with what was being showed. The COMELEC count ended with the official tally of Marcos-Tolentino winning the election. In the Batasan Pambansa, Speaker Nicanor Yniguez declared the two as the duly elected President and Vice-President.

Massive protests followed. Due to the reports of alleged fraud, the Catholic Bishops Conference of the Philippines (CBCP) issued a statement condemning the elections. The U.S. Senate passed a resolution stating the same. Mrs. Aquino called the people to a “civil disobedience” protest to pressure Marcos to step down. On February 16, 1986, Mrs. Aquino, along with the opposition, rallied the people at the Luneta Grandstand for the “Tagumpay ng Bayan”. The occasion was attended by more than three million people.

THE

. The "People Power Revolution" began, allegedly, as an attempted coup by the Reform the AFP Movement (RAM), a group of young military men organized by Col. Gregorio “Gringo” Honasan. On Feb. 22, Saturday, Lt.. Michael Asperin and 18 other soldiers were apprehended by Marine guards at the Bonifacio Naval Station for their unauthorized presence and suspicion of espionage. Defense Minister Enrile was informed and, with Vice Chief of Staff Gen. Fidel Ramos, gave a press conference at the Ministry of National Defense at to announce their withdrawal of support to the President. Ramos called upon various military units and the police to support their cause.

The Radio Veritas - a Catholic radio station covered the conference. Marcos also conducted his own news conference calling on Enrile and Ramos to surrender. Via Radio Veritas, Archbishop of Manila Jaime Cardinal Sin exhorted Filipinos to come to the aid of the rebel leaders by going to EDSA between Camps Crame and Aguinaldo and give support, food and other supplies. However dangerous, considering the possibility of a military encounter a multitude of people marched to EDSA.

From February 23-25 people, coming from all walks of life, continued to pour in EDSA as hours passed, armed only with prayers, rosaries, and the statue of Our Lady of Fatima. Government troops under Brig. Gen. Artemio Tadiar that attempted to attack the rebel soldiers, were stopped by thousands of people forming human barricades. Tadiar threatened the crowds but were not moved, forcing them to stand by from a distance. Soon, the government troops that came defected instead of attacking. At the height of the people power, an estimated three million filled EDSA from Ortigas to Cubao. In the late afternoon of the 24th, rebel helicopters attacked , destroying presidential vehicles. Another helicopter fired a rocket at Malacanang and caused minor damage. Later, many officers have defected while majority of the AFP had already changed sides.

On the morning of the 25th, Cory Aquino was inaugurated as President of the Philippines at Club Filipino in Greenhills with Laurel as Vice-President. Attending the ceremonies were Ramos, who was promoted to Chief of Staff, Enrile, who was reinstated, and many politicians. In her simple inaugural message President Aquino expressed her gratitude to the people and the military for their fight for freedom. She appealed to all Filipinos to "work for national reconciliation which was why Ninoy came back, and to unite in the rebuilding of the country. In conclusion she pleaded that Filipinos to continue praying for God’s help. An hour later, Marcos conducted the inauguration at Malacañang. On the Palace balcony, Marcos took his oath as President on broadcast by channels 9 and 13, and the private channel 7. No invited foreign dignitaries attended. Marcos was making a speech when the broadcast was cut by rebel troops.

At this time, thousands had amassed at the barricades along Mendiola near the Palace. They were prevented from storming the Palace by loyal soldiers securing the area. The angry demonstrators were pacified by priests who pleaded them not to be violent.

Marcos, later, was adviced by White House that exile is a must. Marcos was disappointed. Later, Marcos talked to Enrile requesting a safe passage. Finally, at 6:00 p.m., the Marcos family was transported by four American helicopters to on to Guam, and finally to Hawaii.

When the news of Marcos' flight broke out, the people rejoiced in the streets. At Mendiola, the demonstrators finally stormed Malacañang, long denied to Filipinos for almost two decades. Looting by some protesters occurred, but the majority only wandered the extravagance. People around the world rejoiced and congratulated Filipinos they knew.

CORY AQUINO ADMINISTRATION The first thing Cory Aquino did was to restore democracy. Immediately, she ordered the release of political prisoners and restored the writ of habeas corpus in regions IX and XII in Mindanao. She also opened Malacanang to the public once again. Thousands of people who visited the palace were shocked at how the Marcoses lived in luxury for 20 years while the people were suffering. They also saw examples of the extravagant lifestyle of Imelda Marcos, her 3,000 pairs of custom-made shoes, more than 1,000 gowns, hundreds of perfume bottles and her over sized bed,

Before the drafting of a new constitution and its ratification by the people, President Aquino issued Proclamation No. 3 on March 25, 1986, promulgating the Provisional Constitution of the Republic of the Philippines, otherwise known as the "Freedom Constitution". This constitution was designed and adopted as an instrument for the transition.

To restore political stability, President Aquino called for the drafting of a new constitution that would replace both the 1973 amended constitution and the 1986 provisional constitution. On June 2, 1986, she appointed an independent Constitutional Commission (Con-Com) and gave them three months to frame the new constitution. On October 15, 1986, one month behind schedule, the commissioners approved the entire draft of the new charter by a vote of 45 to 2. Con-Com president, former Supreme Court Justice Cecilia Munoz Palma led the yes votes. The new constitution was submitted to the President who, in response, called for a new registration of voters and a plebiscite to ratify the charter. On February 2, 1987, the people went to the polls and ratified the new constitution in a national plebiscite. It was the most peaceful and honest poll in years.

Among the salient features of the 1987 Constitution are the following: 1. A declaration of state policies which pursues freedom from nuclear weapons, upholds the sanctity of family life and protects the unborn, ensures equality for women, provides for a Filipino controlled economy, promotes agrarian reform, prohibits political dynasties, and takes measures against graft and corruption; 2. A new Bill of Rights which bans the death penalty, and the use of torture, intimidation or secret detention of state prisoners. 3. The creation of a permanent Commission on Human Rights to safeguard the rights of the people. 4. The establishment of a presidential system of government, with checks and balances between the three branches of the government. 5. The limitation of the President's term to six years without reelection, with a ban against appointment of relatives to public office. 6. The President's right to proclaim martial law or suspend the writ of habeas corpus is limited to 60 days which the Congress, afterwards, may revoke or extend. 7. The establishment of a people elected bicameral congress whose legislative powers are given with built-in specific safeguards. 8. Provision for laws, constitutional amendments, and impeachment cases that may be initiated directly by the people. 9. Provision for the autonomy of local governments and the creation of autonomous regions for the Cordilleras and the Muslim Mindanao. 10. Provision for free education up to high school level. 11. The government's right to incur new loans is subject to freedom of information and limitations by Congress and monetary board. On May 11, 1987, new senators and congressmen were elected to the new congress. It was one of the most peaceful and honest elections in Philippine history. Sen. was elected Senate President while Rep. Ramon Mitra as Speaker of the House of Representatives.

President Aquino inherited the problems besetting the former administration which was worsened by economic mismanagement and the uncontrollable greed of the Marcoses, their relatives and cronies. Worst, the country was burdened with a foreign debt of more than $26 billion. For economic recovery, intensive efforts were exerted to attract more foreign investments..

In 1986, Mrs. Aquino was invited to deliver a speech in the U.S. Congress. The speech dealt on the struggle of the Filipino people against dictatorship and for the restoration of democracy. The members of the U.S. Congress gave her a standing ovation. Aquno was likewise selected as Time Magazine's Woman of the Year in 1986.

As provided for in the 1987 Constitution, the government launched, in July 1987, the Comprehensive Agrarian Reform Program (CARP) by virtue of R.A. 6657. Unlike the P.D. 27 of Marcos which only covered private agricultural lands devoted to rice and corn, the CARP covers all private or public agricultural lands regardless of crops grown. The government has also exerted efforts to recover the so-called ill-gotten wealth of the Marcos family and their cronies through the Presidential Commission on Good Government (PCGG).

During her term, Aquino repeatedly faced coup attempts. In July 1986, Marcos loyalists attempted to establish a rival government at the with Arturo Tolentino as temporary president. In August 1987, the attempted military coup “God Save the Queen” posed a more serious threat. Gen. Fidel Ramos foiled the attempt and arrested its leader Col. Gregorio Honasan of the RAM. In December 1989 coup proved to be the most serious as the government and rebels forces encountered in several portions of Metro Manila with an attempt to attack Malacanang. Honasan, its leader, was again arrested. He would be granted amnesty during the Ramos administration.

The Aquino administration also faced a number of natural disasters such as the eruption of Mt.Pinatubo in 1991 which devastated the economy of the Philippines. The disaster coincided with the termination of the U.S.-Philippines Military Bases Agreement in the Philippines. The Central Luzon earthquake in 1990 resulted to 1, 700 casualties and a burden of infrastructure problems for the administration. The power problem also plagued the term of Aquino resulting in repeated brown-outs nationwide.

The next presidential administrations of the 5th Republic of the Philippines under the 1987 Constitution are Fidel V. Ramos (1992-98), Joseph E. Estrada (1998-2001), Gloria Macapagal-Arroyo (2001-2004-2010); Benigno Simeon Aquino III (2010-2016) and the incumbent Rodrigo R. Duterte (2016- )

4.3. Taxation: The Fundamentals of Taxation and Some Features of the TRAIN Law

Fundamentals of Taxation The beginning of the idea of taxation cannot be dated in the continuum of our history. It came as a matter of survival for the government. The development of tax law as a comprehensive and general system is a recent phenomenon resulting from the evolution of taxes and increasing state-economy relationship. A tax law is a body of rules passed by the legislature by virtue of which the government acquires a claim or property as a matter of legal duty or obligation by operation of law.

Taxation may be defined then, as the power of the sovereign to impose burden or charges upon persons, property or property rights for the use and support of government in order to enabl e it to discharge its function.

Nature of Taxation Power

The power of taxation is both inherent and legislative in character because it has been reserved by the State for it to exercise. It is an essential and inherent attribute of sovereignty, belonging as a matter if right to every independent government. The government possesses it without being conferred by the people. The power is inherent because the sustenance of government requires contribution from them. The power of taxation is legislative in character because only the legislature can make tax laws. It is an exercise of the high act of the sovereignty to be performed only by the legislature upon consideration of the policy, necessity and public welfare. Having the power to tax, it must also possess the sole power to prescribe the means by which the tax shall be collected, and designate the officers through whom it shall be enforced.

Purpose of Taxation

The primary purpose of taxation is to raise revenues for public needs so that the people may be enabled to live in a civilized society. It also serves a variety of purpose. It may be increased in order to stabilize prices and stimulate greater production; taxes on imports may be increased to favor domestic production; or decrease to encourage foreign trade; it can also mobilize capital to be poured into capital deficient fields of business.

Thus, taxation is an instrument of fiscal policy, and fiscal policy influences the direction and structure of money supply, prices and of the national economy.

Basis of Taxation The power of taxation originated from the theory that the existence of a government is a necessity. No government, whether democratic or despotic, can exist without resources to finance its operations. A true tax is an exaction for revenue that is for the support of the government. Inherent Limitations of the Power of Taxation

1. Limitation of public purpose – A tax is for public purpose where it is for the support of government, or any of the recognized object of the government, or where it will directly promote the welfare of the community in equal measure. 2. Limitation of territorial jurisdiction – The general rule is that sovereignty of a state extends only as far as its territorial jurisdiction. It follows that its taxing power does not extend beyond its territorial limits, but within its limit, it may tax persons, property, income or business. 3. Limitation of double taxation – Double taxation may be understood as direct duplicate taxation which means taxing twice by the same public authority for the same purpose during the taxing period some of the property in the territory in which the tax is paid without taking all of them a second time. 4. Limitation of non-delegation of taxing power – The constitution provides that sovereignty resides in the people and all government authority emanates from them. Under a republican form of government, the people created a legislative department for the exercise of their legislative power manner in which those rules shall be given effect. The power cannot be delegated to the President and to local government. However, it may be delegated to the municipal corporations which are the instrumentalities of the state for the better administration of the government in matters of local concerns. 5. Limitation of exemption of government agency or instrumentality – The general rule is that agencies and instrumentalities of the government is exempted from taxation. So, properties owned by the Philippine government, any province, city, municipality, or municipal districts are exempted from taxation. However, government entities performing profit-making activities are not exempted from taxation.

Basic Principles of Taxation

1. Fiscal adequacy – emphasizes the source of revenue as a whole must be sufficient to meet the expanding governmental expenses regardless of business conditions, export taxes, trade balances, and problems of economic adjustments. 2. Equality or theoretical justice – refers to the use of revenues which must be believed based on the taxpayer’s ability to pay. 3. Administrative feasibility – means that the tax system must be clear to the taxpayers, can be enforced and is convenient and not burdensome or discouraging to a business activity.

Inherent Powers of the Government 1. Police Power – authority of the government to regulate the activities of an individual even in the absence of law for the benefit and protection of public welfare. 2. Taxation – authority of the government to improve taxes, charges and fees from its taxpayers under its sovereignty and/or territorial jurisdiction, to support its necessary expenses. 3. Eminent Domain – authority of the government to expropriate private property for public use upon payment of a just compensation.

A tax may be defined then, as a forced and involuntary burden assessed in accordance with some reasonable rule of appointment by the authority of a sovereign government upon the persons or properties within its jurisdiction, to provide public revenues for the support of the government.

It proceeds upon the theory that the existence of the government is a necessity, that it cannot continue to operate without the means to pay for its expenses, and for those means has the right to compel all citizens and properties within its limit to contribute.

Essential Characteristics of Taxes

1. It is an enforced contribution 2. It is exacted pursuant to legislative authority 3. It is contribution in money 4. It is levied upon person, property and property rights 5. It is for the purpose of raising revenue 6. It must be for public purpose 7. It must be proportionate in character

Classification of Taxes

1. According to Purpose a. Fiscal Taxes – designed to raise revenues for governmental needs. Ex. Percentage tax on locally manufactured commodities

b. Regulatory Taxes – designed to achieve some social and economic goals irrespective of whether revenue is actually raised or not. Ex. protective tariff or custom duties 2. According to Object a. Personal, Captivation or Poll Tax – imposed on individuals within the jurisdiction of the taxing power, without regard to the amount of their property or occupation in which they are engaged. Ex. residence tax

b. Property Taxes – computed upon the valuation of property and assessed at the owner’s domicile, although privileges may be included in the valuations Ex. real state tax

c. Excise Tax – imposed directly by the legislature and the sum is measured by the amount of business done or the extent to which the privilege has been enjoyed or exercised.

3. According to Subject a. Direct Tax – when the person on whom the tax is imposed absorbs the tax or bears it. Ex. income tax b. Indirect Tax – charge paid by a person other than the one on whom it is legally imposed. Ex. value-added tax

4. According to determination of amount a. Specific Tax – of fixed amount by the hear or member, or by some standards of weight and measurement, and requires no assessment other than a listing or classification of the subjects to be taxed Ex. excise taxes on wines and liquors

b. Ad Valorem Tax – of fixed proportion, of the value of the property with respect to which the taxes are assessed, and require the intervention of assessors to appraise the value of such property before the amount due from each taxpayer can be determined. Ex. real state tax, excise tax on cigars and cigarettes

5. According to authority imposing the tax a. National Taxes – levied and collected by the national government Ex. income tax

b. Municipal Tax – levied and collected by the municipal government Ex. real state tax

6. According to rate a. Proportional Tax – based on a fixed percentage regardless of the amount of income, property or other bases to be taxed, a single rate being applied to different objects with different values. b. Progressive Tax – the tax rate increases as the tax base increases. Ex. income tax

c. Regressive Tax – the effective rate decreases as the base increases. Ex. value-added tax

Forms of Escape from Taxation

1. Shifting – transfer of the burden of a tax by the original payer on the one on whom the tax was assesses or imposed to another or someone else. 2. Capitalization – special form of backward shifting. It occurs when the good is durable good, the whole series of future taxes is to be shifted backward at the time of purchase, and the future taxes must be capitalized and deducted in a lump sum from the price offered. 3. Transformation – this is effected through the process of production. When the producer pays the taxes himself and recovers the additional expenses by improving his production thereby turning out units of his production at lower cost. 4. Evasion – illegal effort to avoid payment of tax 5. Avoidance – use of legally permissible means to reduce tax liability 6. Exemption – grant of immunity to a particular person or corporation from a tax upon properties or exercise which they are obligated to pay.

Local Taxation Since the power of taxation is an incidence of sovereignty that is absolutely necessary to maintain government and therefore inherent in the state, local government units (LGUs) such as provinces, municipalities, cities and barangays can exercise the power not only if conferred on them. The constitutional provisions as to taxation of LGUs are ordinarily not self-executing because they require conferring the power to tax. The local power of taxation is subject to such conditions and restrictions as may be prescribed, and only such purposes as may be expressed.

Local tax may be valid only for the public purpose and yet invalid for private purposes. Except when allowed by law, local funds shall be devoted exclusively to local purposes.

The policy of taxation in the Philippines is provided primarily by the Constitution of the Philippines and three Republic Acts.

 Constitution: Article VI, Section 28 of the Constitution states that "the rule of taxation shall be uniform and equitable" and that "Congress shall evolve a progressive system of taxation."  National laws: National Internal Revenue Code—enacted as Republic Act No. 8424 or the Tax Reform Act of 1997, and subsequently amended by Republic Act No. 10963 or the Tax Reform for Acceleration and Inclusion Act of 2017;[3] and,  Local laws—major sources of revenue for the local government units (LGUs) are the taxes collected by virtue of Republic Act No. 7160 or the Local Government Code of 1991,[4] and those sourced from the proceeds collected by virtue of a local ordinance. Taxes imposed at the national level are collected by the Bureau of Internal Revenue (BIR), while those imposed at the local government level, which are the provincial, city, municipal and barangay, are collected by the local treasurer's office.

The following are some of the Salient Features of RA 10963 otherwise known as the TAX REFORM ACCELERATION AND INCLUSION (TRAIN) Law. Example given here is the income tax. Background

On December 19, 2017, the President signed into law Package I of the Tax Reform for Acceleration and Inclusion (“TRAIN”) bill otherwise known as Republic Act No. 10963.

The law contains amendments to several provisions of the National Internal Revenue Code of 1997. It shall take effect on January 1, 2018, following its complete publication in the Official Gazette or in at least one newspaper of general circulation. The law was published in the Official Gazette on December 27, 2017.

1. Tax Schedule Effective January 1, 2018 until December 31, 2022

RANGE OF TAXABLE TAX DUE = INCOME A + (B X C)

OVER NOT OVER BASIC ADDITIONAL OF OVER (a) (b) (C)

- 250,000.00 - -

250,000.00 400,000.00 - 20% 250,000.00 RANGE OF TAXABLE TAX DUE = INCOME A + (B X C)

400,000.00 800,000.00 30,000.00 25% 400,000.00

800,000.00 2,000,000.00 130,000.00 30% 800,000.00

2,000,000.00 8,000.000.00 490,000.00 32% 2,000,000.00

8,000,000.00 2,410,000.00 35% 8,000,000.00 2. Minimum Wage Earner

 statutory minimum wage rates are EXEMPTED from income tax.  Also exempted are the holiday pay, overtime pay, night shift differential pay and hazard pay earned by MWEs

3. 13th Month Pay and Other Benefits

 Maximum of P90,000

4. Personal and Additional Exemptions

 NONE – already included in the P250,000 exempt from icome tax  repeals Sec. 33(A) of the Magna Carta for Persons with Disability, Sec.22(B) of the Foster Care Act of 2012

5. VAT Threshold

 Three Million Pesos (P3,000,000)  Any person whose sales or receipts are exempt under Section 109(B) of the Code from the payment of VAT and who is not a VAT-registered person shall pay a tax equivalent to 3% of his gross quarterly sales or receipts.

Unit 5: EVALUATION AND PROMOTION OF LOCAL AND ORAL HISTORY, MUSEUMS, HISTORICAL SHRINES AND CULTURAL PRESENTATIONS

V. Critical evaluation and promotion of local and oral history, museums, historical shrines, cultural performances, indigenous practices, religious rites and rituals

Learning Outcome: Manifest interest in local history and show concern in promoting and preserving the country’s historical and cultural heritage.

Methodology: Lecture/Discussion; Research in Local libraries and Local Studies Centers; Tour in local museums, historical sites, art galleries, archeological sites and other places where one could see cultural and heritage displays; Conduct Oral interview

Resources: 1. Historical Data Papers 2. Ereccion de Pueblos (Creation of Towns) 3. Museums, Local Studies Centers 4. Art Galleries, Painting collections 5. Historical landmarks and UNESCO sites 6. Performances where one could see traditional arts and culture Fiestas and similar local celebrations

Assessment: Each student is assigned to make Reflection paper, a Reaction paper or critique of the shrines, historical sites, or museums that they visited; or make a Letter to the editor; or create a Transcript of oral interview

To reflect on an experience in the visit to a historical site, local or national museums and national shrines, the following shall be set as guidelines.

1. an actual feel of the place (to see is to believe); 2. better understanding of specific historical events; 3. the ability to create historical reenactments; 4. the ability for historical imagination; 5. the ability to confirm historical narratives (to find answers to questions) Added to a reflection, the student shall suggest enhancements needed to improve the sites, museums or shrines visited. He shall also recommend other educational sites to visit, and why.

Final Examination: Objective 120 items OMR (Units 4 and 5)

SELECTING SITES FOR AN EDUCATIONAL TOUR

There are numerous museums, historical sites, art galleries, archeological sites and other places where one could find history and cultural heritage which are recognized by the National Historical Commission of the Philippines (NHCP). It is most convenient if, as part of the activities of this course, that the tour or visit to a museum, site or gallery be conduction in areas that are near the school. Considering the proximity is a pragmatic approach to the activity since it will not require to much expenses and will minimize the difficulty in reaching the location on the part of the students. It is also a way in maximizing the student’s ability to appreciate more the site and tour it for a longer period of time, and with ease.

However, it also must be of another consideration if the chosen place would be significantly historical and cultural so as to create a greater benefit on the education of the students. The value of the site is unbargainable. While proximity may offer ease and time, the richness of a chosen site creates the meaningful experience on the part of the student.

Another matter to be taken into consideration is that the choices of the sites should offer various areas of learning for the student. In an educational tour, a student must be exposed to a variety of interests as an appeal towards a greater appreciation of history and culture. It is therefore most beneficial if a historical site will also be combined with an art gallery, a museum, a park or an archeological site.

Lastly, it would more educational, comprehensive, and encompassing if the sites selected would represent different time periods. Doing this would impose a continued curiosity on the part of the historical tourist since different time periods offer changes in historical events and an evoluti on to culture. Human development is greatly appreciated in presentation that considers the aspect of chronology.

CULTURAL & HISTORICAL LANDMARKS

Name City/Municipality Province Region

Aguinaldo Shrine Kawit Cavite

Bagacay Point Liloan Cebu Central

Bahay Nakpil-Bautista Quiapo, Manila Metro Manila National Capital Region

Basco Lighthouse Basco Batanes Valley

Binondo Manila Metro Manila National Capital Region

Bonifacio Monument Metro Manila National Capital Region

Cagsawa Ruins Daraga Albay

Cape Bojeador Lighthouse Burgos

Cape Bolinao Lighthouse Bolinao Pangasinan Ilocos Region

Cape Engaño Lighthouse Santa Ana Cagayan

Cape Melville Lighthouse Balabac Island Palawan

Capul Island Lighthouse Capul Northern Samar

Casino Español de Manila , Manila Metro Manila National Capital Region

Corregidor Island Cavite City Cavite CALABARZON

Don Roman Santos Building Manila Metro Manila National Capital Region

EDSA Shrine Metro Manila National Capital Region

Fort of San Antonio Abad Manila Metro Manila National Capital Region

Fort Santiago Manila Metro Manila National Capital Region

Heritage City of Vigan Vigan Ilocos Sur Ilocos Region

Intramuros Manila Metro Manila National Capital Region

Lapu-Lapu Shrine Lapu-Lapu Cebu

Luneta Hotel Ermita, Manila Metro Manila National Capital Region

Magellan's Cross Cebu City Cebu Central Visayas Magellan Shrine Lapu-Lapu Cebu Central Visayas

Malacañang Palace Manila Metro Manila National Capital Region

Maniguin Island Lighthouse Culasi

Manila Army and Navy Club Manila Metro Manila National Capital Region

Manila Central Post Office Manila Metro Manila National Capital Region

Manila City Hall Manila Metro Manila National Capital Region

Manila Hotel Ermita, Manila Metro Manila National Capital Region

Manila Metropolitan Theater Manila Metro Manila National Capital Region National Historical

Commission of the Manila Metro Manila National Capital Region

Philippines

Nielson Field Metro Manila National Capital Region

Paco Manila Metro Manila National Capital Region

Philippine General Hospital Ermita, Manila Metro Manila National Capital Region

Rizal Shrine Calamba Laguna CALABARZON

The Ruins Talisay Negros Occidental Negros Island Region

Tutuban railway station Manila Metro Manila National Capital Region

MUSEUMS IN METRO MANILA (NCR) Museum Name Location Archdiocesan Museum of Manila 121 Arzobispo Street, , Manila Armed Forces of the Philippines Museum Bulwagang Heneral Arturo T. Enrile, Camp Aguinaldo, Quezon City

Ateneo Art Gallery , , Quezon City

Ayala Museum corner De La Rosa Street, San Lorenzo, Makati

Bahay Nakpil-Bautista Quiapo, Manila Kaisa Heritage Center, 32 Anda corner Cabildo Streets, Intramuros, Manila

Bantayog ng mga Bayani Museum near EDSA, , Quezon City Bayanihan Folk Arts Museum Philippine Women's University, , Malate, Manila

Casa Manila General Luna Street, Intramuros, Manila CCP Museo ng Kalinangang Pilipino CCP Complex, , Barangay 1, The Museum at De La Salle University 2401 Taft Avenue, Malate, Manila Escolta Museum Calvo Building, , , Manila Eulogio "Amang" Rodriguez Museum EARIST, , , Manila

The Galeón Bay City, Pasay

GSIS Museo ng Sining , Financial Center, Barangay 1, Pasay

Iglesia ni Cristo Museum Punta, Santa Ana, Manila

Iglesia ni Cristo Museum and Gallery INC Central Office, Commonwealth Avenue, New Era, Q.C. Jorge B. Vargas Museum and Filipiniana Research UP Diliman, Roxas Avenue, U.P. Campus, Quezon City Center Jose P. Laurel Memorial Foundation Museum Roxas Boulevard corner , Malate, Manila

Lopez Museum Exchange Road corner , San Antonio, Pasig Polytechnic University of the Philippines Campus, Sta Mesa, Mla.

Macuha Art Gallery Las Piñas Manuel Quezon Memorial Shrine Museum , , Pinyahan, Quezon City

Metropolitan Museum of Manila BSP Complex, Roxas Boulevard, Malate, Manila

The Mind Museum Third Avenue, , The Money Museum BSP Complex, Roxas Boulevard, Malate, Manila Museo ng Katipunan Pinaglabanan Shrine, Corazon de Jesus, San Juan Museo ng Makati Jose P. , Poblacion, Makati

Museo Pambata Roxas Boulevard corner South Drive, Ermita, Manila Museo Valenzuela Fatima Avenue, Marulas, Valenzuela

Museum of Contemporary Art and Design (MCAD) GF School of Design and Arts Bldg, De La Salle-College of St. Benilde

Museum of Philippine Political History National Historical InstituteBuilding, , Ermita, Manila

National Museum of Anthropology , Ermita, Manila

National Museum of Fine Arts Rizal Park, Ermita, Manila

National Museum of Natural History Rizal Park, Ermita, Manila

QCX Quezon Memorial Circle, Elliptical Road, Pinyahan, Quezon City

Pasig City Museum Plaza Rizal, San Jose, Pasig Aerospace Museum , Villamor Air Base, Pasay Philippine Army Museum and Library Philippine Army Complex, , Fort Bonifacio, Taguig Philippine Science Centrum E-Com Building, Riverbanks Center, Barangka, Marikina

The Presidential Museum and Library Malacañang Complex, Jose Laurel Street, San Miguel, Manila

Rizal Shrine Museum , Intramuros, Manila

San Agustin Church Museum General Luna corner Real Streets, Intramuros, Manila

The Shoe Museum Jose P. Rizal Street, San Roque, Marikina

UST Museum of Arts and Sciences España Boulevard, Sampaloc, Manila

UP Museum of a History of Ideas Pedro Gil Street corner Taft Avenue, Manila

Veterans Federation of the Philippines Museum Veterans Center, Western Bicutan, Taguig Yuchengco Museum RCBC Plaza, corner Gil Puyat Ave, Bel-Air Village, Makati