Unit 1: Agrarian Reform Policies Historical Development of Agrarian Reform in the Philippines Year Policy/Event Key Provisions/Impact 1902 Philippine Bill of 1902 Set land acquisition ceilings: 16 hectares for private individuals, 1,024 hectares for corporations. 1902 Act No. 496 (Land Registration Act) Introduced the Torrens system for comprehensive land title registration. 1903 Public Land Act of 1903 Implemented the homestead system in the Philippines. 1933 Tenancy Act of 1933 (Acts No. 4054 & 4113) Promoted tenant well-being in rice lands and regulated landlord-tenant relations. 1936 Commonwealth Act No. 178 Amended Rice Tenancy Act No. 4045, introducing controls in landlord-tenant relationships. 1946 Republic Act No. 34 Established 70-30 sharing agreements and regulated share-tenancy contracts. 1954 Republic Act No. 1199 (Agricultural Tenancy Act) Organized share-tenancy and leasehold systems; created the Court of Agrarian Relations. 1955 Republic Act No. 1400 (Land Reform Act) Created the Land Tenure Administration (LTA) for acquisition and distribution of large tenanted rice and corn lands. 1963 Republic Act No. 3844 (Agricultural Land Reform Code) Abolished share tenancy, institutionalized leasehold, set retention limit at 75 hectares. 1971 Republic Act No. 6389 (Code of Agrarian Reform) & RA No. 6390 Institutionalized the Department of Agrarian Reform and created the Agrarian Reform Special Account Fund. 1972 (Sept 26) Presidential Decree No. 2 Placed the entire country under the land reform program. 1972 (Oct 21) Presidential Decree No. 27 Restricted land reform scope to tenanted rice and corn lands; set retention limit at 7 hectares. 1987 1987 Philippine Constitution Section 21, Article II: "The State shall promote comprehensive rural development and agrarian reform." 1988 Republic Act No. 6657 (Comprehensive Agrarian Reform Law - CARL) Instituted a comprehensive agrarian reform program to promote social justice and industrialization. 1995 Republic Act No. 7881 Amended RA 6657, exempting fishponds and prawns from CARP coverage. 1997 Executive Order No. 363 Limited types of lands for conversion; introduced categories of non-negotiable/highly restricted lands. 1998 Republic Act No. 8532 (Agrarian Reform Fund Bill) Provided additional Php 50 billion for CARP and extended its implementation for 10 years. 2007 Republic Act No. 9700 Strengthened CARP, extended land acquisition and distribution, amended RA 6657, and appropriated funds. Salient Features of RA 6657 (CARL) Covers all public and private agricultural lands. Landowner retention limit: 5 hectares. Children of landowners may be awarded up to 3 hectares each (if $\ge 15$ years old and tilling/managing the farm). Beneficiary qualification: "willingness, aptitude, and ability to cultivate and make the land as productive as possible." Award limit for beneficiaries: 3 hectares. Land award not transferable for 10 years (except by inheritance or transfer to government). Unit 2: Taxation Principles of a Sound Tax System Social Justice: Taxation based on equity and ability to pay; taxpayers should benefit from taxes. Compliance: Tax measures must allow for easy compliance; prevent circumvention. Adequacy of Revenue: Taxes collected must yield sufficient revenue. Types of Tax Structures Progressive: Tax rates increase with the base (e.g., income tax). Proportional: Fixed percentage of the base. Regressive: Tax rates decrease as the base increases. Types of Taxes (by burden transfer) Direct Taxes: Burden cannot be transferred (e.g., income, estate, gift, real property taxes). Indirect Taxes: Burden can be transferred (e.g., excise, import duties, ad valorem tax). RA 10963: Tax Reform for Acceleration and Inclusion (TRAIN Law) - Signed December 19, 2017 First package of four tax reforms under the Comprehensive Tax Reform Program. Key features: Lower personal income tax, increased taxes on consumption. Objectives of TRAIN Law (Section 2) Enhance progressivity of the tax system for sustainable and inclusive economic growth. Provide equitable relief to taxpayers, improve disposable income, and increase economic activity. Ensure government provision for infrastructure, health, education, jobs, and social protection. Unit 3: The Philippine Constitutions Preamble of the 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." Brief History of the Constitutions of the Philippines Year Constitution/Event Key Features 1897 Biak-na-Bato Constitution Copied Cuban Constitution; proclaimed Tagalog as official language; President: Emilio Aguinaldo. 1899 Malolos Constitution First Philippine Republic; unicameral legislature; legislative branch more powerful; President: Emilio Aguinaldo. 1902 Philippine Organic Act of 1902 (Cooper Law) Passed by U.S. Congress; created Philippine Assembly; provided Bill of Rights (free speech, press, petition); allowed 2 Filipino reps to U.S. Congress (non-voting). 1916 Philippine Autonomy Act of 1916 (Jones Law) Approved by U.S. Congress; included first pledge of Philippine independence; government patterned after U.S. with three branches; most important: Bill of Rights. 1934 Philippine Independence Act (Tydings-McDuffie Law) Set parameters for creation of a Philippine constitution; constitutional convention created for Commonwealth Constitution. 1935 Ratification of the 1935 Constitution Inauguration of Commonwealth; condition: remained until Independence (July 4, 1946). 1940 Amendment of the 1935 Constitution Congress changed from unicameral to bicameral; Presidential term limit changed from 6 years (no re-election) to 4 years (with possibility of second-term). 1943 1943 Constitution (Japanese Sponsored) Second Republic (until 1945); 1935 Constitution re-instated after liberation; President: Jose P. Laurel. 1946 (July 4) Philippine Independence from Americans President of Third Republic: Manuel A. Roxas. 1947 Amendment of the 1935 Constitution (Commonwealth Act No. 733) Parity amendment: U.S. citizens equal rights with Filipinos to operate public utilities and develop natural resources. 1972 (Sept 23) Declaration of Martial Law 1935 Constitution remained until this date. 1973 Ratification of the 1973 Constitution (Martial Law Era) Incumbent President became President and Prime Minister; established modified parliamentary government; President: Ferdinand Marcos. 1981 Inauguration of the Fourth Republic President: Ferdinand Marcos. 1986 Proclamation No. 3 ("Freedom Constitution") Transitory constitution; creation of a Constitutional Commission. 1987 Ratification of the 1987 Constitution Start of Fifth Republic. Basic Principles of the 1987 Constitution Preamble: Recognition of God's aid. Art II Sec 1: Sovereignty of the people. Art II Sec 2: Renunciation of war as instrument of national policy. Art II Sec 3: Supremacy of civilian authority over the military. Art II Sec 6: Separation of church and state. Art II Sec 12, 13, Art XV: Importance of family & youth in nation-building. Art III Sec 1-22: Guarantee of human rights (Bill of Rights). Art V Sec 1: Government through suffrage. Art VI Sec 1: Separation of powers. Article VIII Sec 1: Independence of the judiciary. Art X Sec 2: Guarantee of local autonomy. Art XI Sec 1: High sense of public service morality and accountability of public officers. Art XII, Sec 2, 3, 17, 18: Nationalization of natural resources & certain private enterprises affected with public interest. Art XVI: Non-suability of the State. Rule of the majority. Government of laws and not of men. Essential Provisions of the Bill of Rights (Article III) Right to due process and equal protection of law. Right against searches and seizures without a warrant. Right to privacy. Freedom of speech, expression, press, assembly, and petition. Free exercise of religion. Right of abode and travel. Right to information on matters of public concern. Right to form associations. Right of free access to courts. Right to remain silent and to competent legal counsel. Right to bail and against excessive bail conditions. Right to habeas corpus and speedy trial. Right against self-incrimination. Right to political beliefs and aspirations. Prohibition against cruel, degrading, or inhuman punishment. Protection providing for no imprisonment for debt. Right against double jeopardy. Prohibition of ex post facto laws and bills of attainder.