Reviewer in GEHISTO
Reviewer in GEHISTO
Reviewer in GEHISTO
Foreigners, through a Bill of Rights March 23, 1935 and ratified by the
(Articles XIX to XXIII). Filipino people in a plebiscite.
ARTICLES OF 1987
- 1987 Constitution (Product of all that CONSTITUTION
happened)
Article 1 National Territory
▪ Feb 11, 1987 the new Constitution
Article II Declaration of Principles and
was ratified and in effect.
State Policies
▪ Consists of 18 articles and a Article III Bill of Rights
preamble.
Article IV Citizenship
SIGNIFICANT PROVISIONS OF 1987
CONSTITUTION Article V Suffrage
3 Branches
- Executive headed by the president
and the cabinet.
TOTAL OF 15 justices
GEHISTO FINALS
- PH is Agricultural country
- Root cause is Problema sa lupa. THIRD TO FIFTH REPUBLIC
QUEZON=PLEASER
- RURAL PROGRAM
ADMINISTRATION OFFICE was
GEHISTO FINALS
C. AQUINO ARROYO
RA NO 6657 or comprehensive Agrarian - DAR was renamed twice: Department
Reform law or Carl- Pag bibigay ng lands of land (2004) and DAR again (2005)
especially to the tenants - EO NO 465 instructed Department of
land Reform to revert its original names;
- Offer lawful basis for the CARL goes beyond just land reform but
implementation of the comprehensive includes the totality of all factors and
Agrarian reform program or CARP. support services designed to lift the
economic status of beneficiaries.
- The program was deemed failure since - RA NO 9700 extending CARP for
Aquino was a member of the another 5 years beginning July 2009;
COJUANGCO family which owned allots Php 150B for the acquisition and
one of the largest haciendas in Luzon- distribution of 1.6 million hectares of
HACIENDA LUISITA. land for 1.2 million beneficiaries and the
provision of support services for
RAMOS farmers.
- RA NO 7905- Strengthen the
implementation of CARP.
B. AQUINO
- Limited the land conversion scheme by
making certain types of agricultural land
as non-negotiable for conversion or
- Have not fared well.
ESTRADA
- EO NO 151 consolidated small farm
operations into medium or large-scale
enterprise to qualify for long term
capital.
- Ordered DAR to plan joint projects
between private investors and the
agrarian sector under his Magbalikat
Para sa Kaunlarang Agraryo or
MAGSASAKA program.
GEHISTO FINALS
Local taxes are collected to fund local cards, posters, leaflets, handbills,
government services, but they are also frequently certificates, pamphlets, and others of similar
used to pay municipal bond coupons and nature.
principal. Local taxes can take the form of income
or sales taxes, but the most common type of local Tax on Sand, Gravel, and other Quarry
tax is property tax. Resources- Imposed on ordinary stones,
sand, gravel, and other quarry resources, as
defined under the National Internal Revenue
Code.
TAXATION
Annual Fixed Tax for Every Delivery
- Implementing taxes system
Truck or Van of
Manufacturers/Producers, Wholesalers
- Laying a tax through which the of, Dealers, or Retailers in, Certain
government generates income to Products- an annual fixed tax for every
defray its expenses. truck, van or any vehicle used by
manufacturers, producers, wholesalers,
- A way to raise funds for government dealers, or retailers in the delivery of
programs and services that benefit distribution of distilled spirits, fermented
Filipino citizens. liquors, soft drinks, cigars, and cigarettes
and other products to sales outlets or
- Tax- enforce as a contribution but consumers, whether directly or indirectly
within the province.
it is proportionate to the citizens
ability to pay.
Fees for Sealing and Licensing of weights
and Measures- imposed for the sealing and
licensing of weights and measures.
- Bureau of the Internal Revenue.
Fishery Rentals, Fees, ad Charges-
imposed by the municipality/city to grantees
Philippine local taxes of fishery privileges in the municipal/city
waters especially the privilege to build fish
Local taxes are grounded on the
corrals, oysters, mussels, or other aquatic
Republic Act 7160, also known as the Local
beds or bangus fry areas and others as
Government Code of 1991. These taxes and
specified in the LGC.
fees, on the other hand, are levied by the local
government units (provincial, city,
Taxes levied by the barangays on stores
municipality, and barangay).
or retailers with fixed business
establishments with gross sales of receipt of
Tax on transfer of Real Property
the preceding calendar year amounting to
Ownership- Imposed on the sale,
Php 50,000 or less (for city barangays) and
donation, barter, or any other mode of
Php 30,000 or less (for municipal
transferring ownership of real property.
barangays).
Tax on business of Printing and
Service fees or charges- fees or charges
Publication- Imposed printing and
collected by the barangays for services
publication business like that of books,
GEHISTO FINALS
6. Withholding Tax
Withholding tax is the amount from an
1. Estate Tax employee’s wage deducted by the employer
Estate tax is charged to your estate or and directly paid to the government for the
properties when the titleholder meets their employee’s partial income tax.
demise. At a rate of 6%, the heir apparent or
the rightful beneficiary of the estate should 7. Value-Added Tax or VAT
settle this tax before transferring the title to Value-Added Tax serves as a consumption
the heir or beneficiary’s name. fee that is placed on a product when there is
an additional value to its manufacturing and
2. Documentary Stamp Tax final sale. Since it is considered an indirect
This refers to the tax imposed on contracts, tax, the customers pay for VAT. Business
loan agreements, certificates, and other legal tax imposed from the seller in the course of
papers that serve as proof of transfer/sale of trade or business on every sale of properties
an ownership/obligation of a property or lease of goods or properties, or vendors of
assets. Tax on documents, instruments, loan, services; an indirect tax, thus it can be
agreements, and papers evidencing the passed on to the lawyer.
acceptance, assignment, sale or transfer of
an obligation, rights or property incident 8. Excise Tax
there to; evidence documents link bank Excise Tax is placed on products sold in the
promissory notes, deed of sale, and deed of country and considered an indirect type of
assignment of transfer of shares of corporate tax because this can be recovered by the
stock ownership. seller/producer by increasing the price of
these products. This is emphasized in the
3. Percentage Tax TRAIN law. Example placement of an
Percentage tax is a business tax imposed on excise tax can be cited from the products
merchants or businesses that lease/sell with health risks such as liquors and
products, services, and properties. They are tobacco. A tax imposed on goods
not VAT-registered, with a yearly gross sale manufactured or produced in the Philippines
at a maximum of P750,000. for domestic sale or consumption or any
other disposition; imposed on things that are
4. Capital Gains Tax imported.
Imposed on gains that may have been
realized by a seller from the sale, exchange, 9. Donor’s Tax
or other disposition of capital assets located Donor’s Tax is placed on a gift, donation, or
in the Philippines, including pacto de retro willful free-of-charge transfer of property
sales (a sale with a condition for repurchase) between the benefactor to recipients on their
and other forms of conditional sale. lifetime. There are some cases where BIR
would scrap this tax. An example of this is
5. Income Tax the goods provided to the victims of the
This refers to the tax that is imposed on an destructive typhoon Yolanda.
in-divide’s earnings, be it salary or profits,
from his/her profession, business, trade, or
properties at rates ranging from 5% to 32%
depending on their income bracket.