SEMI-FINALS | READINGS IN PHILIPPINE HISTORY

WHAT IS CONSTITUTION?
• A Constitution is the basic principles and laws of a nation, state, or social group that
determine the powers and duties of the government and guarantee certain rights to the
people in it. It is a written instrument embodying the rules of a political or social organization.
• A Constitution is the fundamental and entrenched rules governing the conduct of an
organization or nation state, and establishing its concept, character, and structure. It is
usually a short document, general in nature and embodying the aspirations and values of
its writers and subjects. (Business Dictionary, n.d.
• A constitution is a set of fundamental principles or established precedents according to
which a state or other organization is governed. These rules together make up, i.e.,
constitute, what the entity is. When these principles are written down into a single
document or set of legal documents, those documents may be said to embody a written
constitution. ("Constitution," 2018)
The content and nature of a particular constitution, as well as how it relates to the
rest of the legal and political order, varies considerably between countries, and there is no
universal and uncontested definition of a constitution. Nevertheless, any broadly accepted
working definition of a constitution would likely describe it as a set of fundamental legal-
political rules that:
1. are binding on everyone in the state, including ordinary law-making institutions;
2. concern the structure and operation of the institutions of government, political principles
and the rights of citizens;
3. are based on widespread public legitimacy;
4. are harder to change than ordinary laws (e.g. a two-thirds majority vote ora referendum
is needed); and as a minimum, meet the internationally recognized criteria for ademocratic
system in terms of representation and human rights.

FUNCTION OF CONSTITUTION
1. Constitutions can declare and define the boundaries of the political community
2. Constitutions can declare and define the nature and authority of the political
community.
3. Constitutions can express the identity and values of a national community.
4. Constitutions can declare and define the rights and duties of citizens.
5. Constitutions can establish and regulate the political institutions of the community.
6. Constitutions can divide or share power between different layers of government or
substate communities.
7. Constitutions can declare the official religious identity of the state and demarcate
relationships between sacred and secular authorities.
8. Constitutions can commit states to particular social, economic or developmental goals.
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SITUATION THAT IS BEING PROTECTED/SEEN THRU CONSTITUTION
• Philippine Territory being harassed by China
• Extrajudicial Killing in the Philippines
• PorkBarrel Scam of Janet Napoles
• Build Build Program
• Impeachment of CJ Corona
• National Election
• COVID Response/Lockdown
• Owning properties
• Going to School
• Having a Government LGU

TYPES OF GOVERNMENT
MONARCHY
The title of the monarch is hereditary, this means one inherits the position. In some
societies, the monarch was appointed by a divine power. The title is passed on through
accession when the existing monarch dies or abdicates (voluntarily gives up the title).
• Monarchies of most nations today are ingrained in tradition rather than modern politics.
OLIGARCHY
• In an oligarchy, the members of the ruling elite do not necessarily receive their titles by
birth, like in a monarchy. The members are people in significant positions of power in
business, in the military or in politics.
• States don’t usually define themselves as oligarchies, as the term carries a negative
connotation. It is often associated with corruption, unfair policymaking and the small
elite group’s sole purpose of upholding their privilege and power.
• There are some sociologists who argue that all democracies are in practice ‘elected
oligarchies’ (Winters, 2011).
DICTATORSHIP
• Dictatorships are often corrupt and aim to limit the liberties of the general population in
order to maintain their power.
• Dictators take and keep absolute power and authority through economic and military
means, and they often use even brutality and threat. They know that the people are
easier to control if they are poor, starving and afraid. Dictators often start out as military
leaders, so to them, violence is not necessarily an extreme form of control against
opposition.
COMMUNIST
Communism is a type of government as well as an economic system (a way of
creating and sharing wealth). In a Communist system, individual people do not own land,
factories, or machinery. Instead, the government or the whole community owns these
things. Everyone is supposed to share the wealth that they create.
TOTALITARIAN
This form of government restricts occupation, religious belief and the number of
children a family can have, among other things. Citizens of a totalitarian dictatorship are
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publicly required to demonstrate their support for the government through attending
marches and public celebrations.
DEMOCRATIC
• It is a government in which all citizens have the equal right to have their voices heard and
determine state policy through elected representatives. Laws passed by the state
(ideally)reflect the will of the majority of the population.
• In theory, the socioeconomic status, gender and race of citizens should not negatively
impact their say in government matters: all voices are equal. Citizens must follow the
country’s constitution and laws, which determines the rules and responsibilities of political
leaders and citizens. Leaders are also limited in power and in the duration of their term in
power.
PHILIPPINE GOVERNMENT
• The Philippines is a republic with a presidential form of government wherein power is
equally divided among its three branches: executive, legislative, and judicial.
• One basic corollary in a presidential system of government is the principle of separation
of powers wherein legislation belongs to Congress, execution to the Executive, and
settlement of legal controversies to the Judiciary.
EXECUTIVE
The Executive branch is composed of the President and the Vice President who are
elected by direct popular vote and serve a term of six years. The Constitution grants the
President authority to appoint his Cabinet. These departments form a large portion of the
country’s bureaucracy.
LEGISLATIVE
The Legislative branch is authorized to make laws, alter, and repeal them through the
power vested in the Philippine Congress. This institution is divided into the Senate and the
House of Representatives.
JUDICIARY
• The Judicial branch holds the power to settle controversies involving rights that are legally
demandable and enforceable. This branch determines whether or not there has been a
grave abuse of discretion amounting to lack or excess of jurisdiction on the part and
instrumentality of the government. It is made up of a Supreme Court and lower courts.
• The Constitution expressly grants the Supreme Court the power of Judicial Review as the
power to declare a treaty, international or executive agreement, law, presidential decree,
proclamation, order, instruction, ordinance or regulation unconstitutional.
3 BRANCHES OF GOVT IN 1943
The 1943 Constitution provided strong executive powers.
The Legislature consisted of a unicameral National Assembly and only those considered to
be anti-US could stand for election, although in practice most legislators were appointed
rather than elected.
Until the 1960s, the Second Republic and its officers, were not viewed as a legitimate
Philippine government or as having any standing, with the exception of the Supreme Court,
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whose decisions, limited to reviews of criminal and commercial cases as part of a policy of
discretion by Chief Justice José Yulo continued to be part of the official records.
This was made easier by the Commonwealth government-in-exile never constituting a
Supreme Court, and the formal vacancy in the position of Chief Justice for the
Commonwealth with the execution of José Abad Santos by the Japanese). It was only
during the Macapagal administration that a partial political rehabilitation of the Japanese-
era republic took place, with the official recognition of Laurel as a former president and the
addition of his cabinet and other officials to the roster of past government officials. However,
the 1943 Constitution was not taught in schools, and the laws of the 1943-44 National
Assembly were never recognized as valid or relevant.

THE 1897 CONSTITUTION OF BIAK-NA-BATO

March 22, 1897 at San Francisco de Malabón, Cavite where, the first presidential and vice-
presidential elections in Philippine history were held, although the election was only among
the Katipuneros and not the general population.
November 1, 1897 at Biak-na-Bato in the town of San Miguel de Mayumo in Bulacán, the
Republic of Biak-na-Bato was established.
The constitution was known as the "Constitución Provisional de la República de Filipinas"
(Provisional Constitution of the Philippines). It was originally written in and promulgated in
the Spanish and Tagalog languages.

THE 1899 MALOLOS CONSTITUTION (1899-1901)

January 20, 1899 at Barasoain Church in Malolos, Bulacan, the Malolos Congress
proclaimed, enacted and ratified "Constitución politica" (Political Constitution). This
document was written in Spanish.
The Malolos Constitution was the first republican constitution in Asia:
a. It declared that sovereignty resides exclusively in the people
b. It stated basic civil rights
c. It separated the church and state
d. It called for the creation of an Assembly of Representatives to act as the legislative
body.
e. It called for a parliamentary republic as the form of government. The president was
elected for a term of four years by a majority of the Assembly.

THE 1935 CONSTITUTION (1935-1943, 1945-1973)

Written in 1934, approved and adopted by the Commonwealth of the Philippines (1935-
1946) and later used by the Third Republic (1946-1972).
The original 1935 Constitution provided for unicameral National Assembly the President was
elected to a six-year term without re-election.

THE 1943 CONSTITUTION (1943-1945)

In 1943, a constitution was drafted in the Philippines by a committee appointed by
the Philippine Executive Commission, which was established by the Japanese during their
occupation of the Philippines. This move came as a promise of independence by Japanese
Premier Hideki Tojo. The constitution, ratified in 1943, established the Second Republic with
Jose P. Laurel as the President.
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During the Macapagal administration in the 1960s, there was some partial political
rehabilitation of the Japanese-era republic, with the official recognition of Jose P. Laurel as
a former president. However, the 1943 Constitution was not taught in schools, and the laws
of the 1943-44 National Assembly were never recognized as valid or relevant.

THE 1973 CONSTITUTION (1973-1986)

1973 Constitution, introduced after the declaration of martial law, aimed to establish
a parliamentary-style government. It created a unicameral National Assembly with
members serving six-year terms.

THE 1986 FREEDOM CONSTITUTION (1986-1987)

Immediately following the 1986 People Power Revolution that ousted Marcos,
President Corazon C. Aquino issued Proclamation Ne 3 as a provisional constitution. I
adopted certain provisions from the 1973 Constitution while abolishing others. It granted the
President broad powers to reorganize government and remove officials, as well as
mandating the president to appoint a commission to draft a new, more formal Constitution.
Often called the "Freedom Constitution," this constitution was only intended as a temporary
constitution to ensure the freedom of the people and the return to democratic rule. A
constitutional commission was soon called to draft a new constitution for the country.

THE 1987 CONSTITUTION (1987-PRESENT)

In 1986, President Corazon Aquino appointed a Constitutional Commission
comprised of fifty members with diverse backgrounds, including former legislators, Supreme
Court justices, a Roman Catholic bishop, and activists who had opposed the Marcos
regime. Led by Cecilia Muñoz Palma, a former Supreme Court Associate Justice, the
Commission grappled with contentious issues like the form of government, the abolition of
the death penalty, the retention of U.S. bases in Clark and Subic, and the integration of
economic policies into the constitution. Notably, Lino Brocka, a film director and political
activist on the Commission, left before the constitution's completion, and two other
delegates dissented from the final draft. The Commission completed the final draft on
October 12, 1986, and it was presented to President Aquino on October 15. Subsequently,
the constitution was ratified by a nationwide plebiscite on February 8, 1987.
STRUCTURE AND CONTENTS
Preamble of 1987 Constitution
We, the sovereign Filipino people, imploring the aid of Almighty God, in order to build a
just and humane society, and establish a Government that shall embody our ideals and
aspirations, promote the common good, conserve and develop our patrimony, and
secure to ourselves and our posterity, the blessings of independence and democracy
under the rule of law and a regime of truth, justice, freedom, love, equality, and peace,
do ordain and promulgate this Constitution.
Article I - National Territory
The national territory comprises the Philippine archipelago, with all the islands and waters
embraced therein, and all other territories over which the Philippines has sovereignty or
jurisdiction, consisting of its terrestrial, fluvial, and aerial domains, including its territorial sea,
the seabed, the subsoil, the insular shelves, and other submarine areas. The waters
around, between, and connecting the islands of the archipelago, regardless of their
breadth and dimensions, form part of the internal waters of the Philippines.
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Article II - Declaration of Principles and State Policies
Article II lays out the basic social and political creed of the Philippines, particularly the
implementation of the constitution and sets forth the objectives of the government.
Article III - Bill of Rights
Article III enumerates specific protections against the abuse of state power, most of which
are similar to the provisions of the U.S. Constitution. Similar to U.S. jurisprudence and other
common law jurisdictions, the scope and limitations of these rights have largely been
determined by the Supreme Court through case law.
Article IV- Citizenship
Article IV defines the citizenship of Filipinos. It enumerates two kinds of citizens: natural-
born citizens and naturalized citizens. Natural-born citizens are those who are: citizens
from birth without having to perform aryl act to acquire or perfect Philippine citizenship.
The Philippines follows a jus sanguinis system where citizenship is mainly acquired through
a blood relationship with Filipino citizens.
Natural-born citizenship forms an important part of the political system as only natural-
born Filipinos are eligible to hold high offices, including all elective offices beginning with
a representative in the House of Representatives up to the President.
Article V- Suffrage
Article V mandates various age and residence qualifications to vote and a system of
secret ballots and absentee voting. It also mandates a procedure for overseas and
disabled and illiterate Filipinos to vote.
Article VI - Legislative Department
Article VI provides for a bicameral legislature called the Congress, composed of the
Senate and the House of Representatives. It vests upon Congress, among others, the
power of investigation and inquiry in aid of legislation, the power to declare the existence
of a state of war, the power of the purse, the power of taxation, and the power of an
eminent domain.
Article VII - Executive Department
Article VIl provides for a presidential form of government where the executive. power is
vested on the President. It provides for the qualification, terms of office, election and
power and functions of the President. It also provides for a Vice President and for the
presidential line of succession.
Article VIII - Judicial Department
Article VIII vests the judicial power upon the Supreme Court and other lower courts as may
be established by law (by Congress). While the power to appoint justices and judges still
reside with the President, the President may only appoint nominees pre and judges the
Judicial and Bar Council, a body composed of the Chief Justice of the supreme Court,
the Secretary of Justice, the Chairs of the Senate and House Committees on Justice, and
representatives from the legal profession.
Article IX - Constitutional Commissions
Article IX establishes three constitutional commissions: the Civil Service Commission, the
Commission on Elections, and the Commission on Audit.
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Article X- Local Government
Article X pursues local autonomy and mandates Congress to enact a law for the local
government, now currently the Local Government Code.
Article XI - Accountability of Public Officers
Article XI establishes the Office of the Ombudsman which is responsible for investigating
and prosecuting government officials. It also vests upon the Congress the power to
impeach the President, the Vice President, members of the Supreme Court, and the
Ombudsman.

PHILIPPINE TAXATION
What is Taxation?
Taxation refers to compulsory or coercive money collection by a levying authority,
usually a government. The term "taxation" applies to all types of involuntary levies, from
income to capital gains to estate taxes. Though taxation can be a noun or verb, it is usually
referred to as an act; the resulting revenue is usually called "taxes." (Investopedia, 2016)
Taxation is a means by which governments finance their expenditure by imposing
charges on citizens and corporate entities.
Governments use taxation to encourage or discourage certain economic decisions.
For example, a reduction in taxable personal (or household) income by the amount paid
as interest on home mortgage loans results in greater construction activity and generates
more jobs. (Business Dictionary, n.d.)
Taxation refers to the practice of a government collecting money from its citizens to
pay for public services. Without taxation, there would be no public libraries or parks.
What are taxes?
According to the Department of Finance, Republic of the Philippines, taxes are
mandatory contributions of everyone to raise revenue for nation-building. The revenue is
used to pay for our doctors, teachers, soldiers, and other government personnel and official
as, as well as for building schools, hospitals, roads, and other infrastructures. It is our duty to
pay our taxes.
Why does the government collect taxes?
The government collects taxes to provide basic services such as education, health,
infrastructure, and other social services for all. These taxes are used to pay for our doctors,
teachers, soldiers, and other government personnel and officials. These are also used to
build schools, hospitals, roads, and various infrastructure for connectivity, and industrial and
agricultural facilities.

Who pays taxes?

We all pay taxes, either directly or indirectly. We pay taxes according to our income
and / or level of consumption.
Income tax is based on the ability-to-pay principle wherein people with higher income
should pay more.
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Consumption tax is based on the amount of goods and services utilized such that the more
you consume, the higher the tax you pay.
Filipinos residing in the Philippines are taxed based on income earned here and
abroad. In the case of Filipinos living abroad, they are only taxed based on their income
earned in the Philippines. Similarly, resident aliens and non-resident aliens in the Philippines
are taxed based on their income earned in the country.
Where do my taxes go?
Taxes are used to fund social services and investment in infrastructure and human
capital development. Part of our taxes get directly transferred to the poorest through
targeted transfers (e.g., 4Ps, pension to qualified senior citizens, allowance for PWDs, and
PhilHealth).

Legal Basis of Philippine Taxation

The policy of Taxation in the Philippines is governed chiefly by the Constitution of the
Philippines and three Republic Acts.
a. Constitution
Article VI, Section 28 of the 1987 Philippine Constitution states that “the rule of taxation shall
be uniform and equitable” and that “Congress shall evolve a progressive system of
Taxation”
b. National Law
National Internal Revenue Code – enacted as Republic Act No. 8424 or the Tax Reform Act
of 1997
Subsequently amended by Republic Act No. 10963 or the Tax Reform for Acceleration and
Inclusion Act of 201.
Republic Act No. 7160 or the Local Government Code of 1991, and those sourced from the
proceeds collected by virtue of a local ordinance.

Kinds of Taxes
According to the Department of Finance, taxes can either be direct or indirect. Direct taxes
are those that are paid from your income and properties. Examples include personal and
corporate income taxes, property and capital taxes.
Indirect taxes are collected based on consumption. Examples include excise taxes, Value
Added Tax (VAT), percentage tax, and documentary stamp tax.
a. Direct Taxes Income Tax – a direct tax paid by an individual or organization imposed on
Compensation Income, Business Income, and Passive Income.
b. Indirect Taxes
1. Value-Added Tax – is a type of indirect tax imposed on goods and services. It is typically
passed on to the buyer as part of the selling price. The value-added tax (VAT) rate since
2016 is 12%. Both imported and domestic goods and services are covered by VAT, but there
are many exemptions. The list of exemptions can be found in Section 109 of the Tax Code.
2. Percentage Tax – is a business tax imposed on persons or entities/transactions: who sells
or lease goods, properties or services in the course of trade or business and are exempt
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from valueadded tax (VAT) under Section 109 of the National Internal Revenue Code, as
amended, whose gross annual sales and/or receipts do not exceed Php 1,919,500 and who
are not VAT-registered; and engaged in business specified in Title V of the National Internal
Revenue Code.
3. Excise Tax – is an indirect tax on selected goods that have negative externalities and are
non-essentials. Excise tax can be either specific or ad valorem.
National Taxes – the taxes imposed by the national government of the Philippines include,
but are not limited to:
• Income tax (Compensation, Business, Passive)
• Estate Tax
• Donor’s Tax
• Value-added Tax
• Percentage Tax
• Excise Tax
• Documentary Stamp Tax
Local Taxes – one of the main sources of revenues of the local government units is the real
property tax, which is a tax imposed on all types or real properties including lands, buildings,
improvements, and machinery. Another source of revenue are local ordinances such as
parking fees and the like.

BRIEF HISTORY OF PHILIPPINE TAXATION

1. Marcos Administration: In the 1960s, measures were taken to curb taxpayer and BIR
personnel abuses. The introduction of Tax Account Numbers (TAN) and payment of
taxes through banks occurred. Tax amnesty decrees were issued during the Martial Law
years, and a new Internal Revenue Code was promulgated in 1977.
2. Aquino Administration: After the 1986 EDSA Revolution, "Operation: Walang Lagay"
aimed at honest tax collection. The value-added tax (VAT) was introduced in 1988 as
part of the Tax Reform Program. The Taxpayer Identification Number (TIN) replaced TAN
in 1989.
3. Ramos Administration: In 1993, the Action-Centered Transformation Program (ACTS) was
implemented, and a Tax Computerization Project (TCP) was undertaken in 1994 to
modernize the tax system.
4. Estrada Administration: Efforts focused on enhancing voluntary compliance, launching
programs like the Economic Recovery Assistance Payment (BRAP) and promoting
consumer awareness regarding sales invoices and receipts.
5. Arroyo Administration: Changes in the tax system were made for simplicity, efficiency,
and transparency. Programs like Voluntary Assessment and Abatement Program (VAAP)
and Electronic Filing and Payment System (FPS) were introduced.
6. Aquino Administration (Second Term): The BIR concentrated on filing tax evasion cases
and became a significant revenue collector.
7. Duterte Administration: The Tax Reform for Inclusion and Acceleration Act of 2017 was
signed, lowering personal income tax rates but increasing taxes on certain goods to
boost government revenue for infrastructure development.