SOCIAL, POLITICAL,

ECONOMIC, & CULTURAL

Issue in Philippinine History
LAGATIC |
LOMEDA
ISSUES

● Agrarian Reform
● The New Constitution of the Philippines
● Taxation

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 1

AGRARIAN REFORM
“
When land rights are secure, the
cycle of poverty is broken.

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Agrarian
Reform
The redistribution of lands to farmer and regular
farm workers, regardless of tenurial arrangement
to include the totality factors and support services
designed to lift the economic status of the
beneficiaries.

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Land Reform
An integrated set of measures designed to
eliminate obstacles to economic and social
development arising out of defects in the agrarian
structure.
These measures are taken with respect to the
security of tenure, abolition of tenancy,
imposition of ceilings and many more.
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 2
THE NEW CONSTITUTION OF
THE PHILIPPINES
CONSTITUTION
Constitution is defined as the set of
fundamental principles or established
precedents according to which a State or
organization is governed.

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THE CONSTITUTION OF
THE PHILIPPINES
A written constitution in which all the
longings of the people are expressed
through their direct representatives.
The body of rules and principles in
accordance with which the powers of
sovereignty are exercised (Cooley, De Leon’s Textbook on
the Philippine Constitution, p. 30)

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PURPOSE OF THE
CONSTITUTION
1. It serves as the fundamental law of
the land. The paramount law onto
which all other laws are based on. If
there is a conflict between the
Constitution and an ordinary law, the
constitution will prevail in all respects.
Executive
Legislative
Judicial
2. It provides the essential framework
of government since the vital branches
of government are defined therein
(Constitution of Government).
Moreover, the essential liberties of
people who sojourn in a particular
country are described in it also
(Constitution of Liberty).

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 3

TAXATION
“
The lifeblood of any state.

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TAXATION

● The inherent power of the state, acting through

the legislature to impose and collect revenues to
support the government and its recognized
objects; the power of the state to collect
revenues for public purposes only.

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TAXATION

● It is anchored on the benefits-received principle

(Villegas and Abiola, 2010, p. 199), that is, its
burden must be shouldered by those who enjoy
the government’s benefits and services.
● It is based on the individual’s ability to pay.

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A government cannot function
without the necessary funds.
Therefore, it is necessary for the
people to pay taxes.

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Characteristics of taxes
● Enforced contribution- all citizens, with respect to their
ability, have to pay taxes. The National Internal
Revenue Code of the Philippines (RA 8248).
● Payable in money- a tax must be discharged alone in
money which must be in legal tender.
● Proportionate in character- taxes are based on the ability
to pay.
● Imposed on persons or property- a tax may be imposed
on acts, transactions, or contracts.
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Characteristics of taxes
● Imposed by the state which has jurisdiction over the
person or property- the state cannot apply its power of
taxation to individuals or entities outside its legal
jurisdiction.
● Imposed by the law-making body of the state- its
imposition must be anchored on the enactment of
statuses and ordinances made by the Legislative branch
of the government.
● It is levied for public purposes- a charge or burden
imposes to provide income for public purposes.
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Thanks!
Any questions?

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ASPECTS
REFORM

of AGRARIAN
 ECONOMIC

1 ASPECT
 The Position of Agriculture in National
Economy
- our economy still relies heavily on the agricultural
sector
- forms the predominant industry in the Philippines
- large population of the total working population
is employed in agriculture
- large percentage contribution to the gross
domestic product (GDP)
Agriculture is the most important component of economic
structure
MOTIVATE FARMERS:

Increase their production

Make them own the land

Free them from the control of the landlords

Agrarian Reform
Strenghthen to create an economic environment that
will encourage farmers to produce more and market
more of what they produce
 2
SOCIO
CULTURAL
ASPECT
The Agrarian Reform had resulted to favorable socio-cultural changes:
Self subsistent mindset to one of surplus for selling
01 The farmers started putting all their efforts in the farm
because they own the land

Social Order
02 The farmers became more concern of the need to maintain
peace and stability within the community

Leadership Roles
03 Farmers began equal footing with their erstwhile landlords in
social gatherings and club meetings.

Increased Net Family Incomes

04 Farmers were able to send their children to school

Modern Outlook
05 Include receptiveness and modern family planning programs
and also awareness of the economic alternatives in the
urban and industrial sectors
 RELIGIOUS

ASPECT
God is the owner of the earth and that He made it all for His
children
- Majority of the Filipino masses are longing for the possession
of land.
- Poverty resulted to multiple revolts.
- Filipinos RARELY found any help and support from the church.
- Some revolts were directly pointed to the lands owned by the
church
- Church became the enemy of land reform.
Filipinos: Church:
THANK
YOU
...
Argrarian Reform
Objectives of Agrarian
Reform
Carl Ephraim M. Mina
Political Social

Objectives

Economic
 Political

•The main objective was to put and end to

conflicts pertaining to land ownership. Aim
to bring about harmony between the rural
people and urban residents is called for
•To bring stability in the political set up of the
country
 SOCIAL

•Bring equality in terms of opportunities,

income as well as wealth
•To facilitate agrarian reform activities like
land acquisition, land distribution, land
management and encouraging the growth
of feasible agrarian reform communities
 ECONOMIC
• Enhancing agricultural production
• Bettering capital formation
• Providing employment to more agricultural workers
• Enhancing cooperation as well as regulation between agricultural
sector and the non agricultural sector.
• Enhancing demand for raw materials and services
GOOD NIGHT TO ALL
History of
Agrarian
Reform
 Pre-colonization
preiod

Barangays
30-100 families
Administered by different chiefs
Everyone has access to land regardless of
status
They share resources mutually to the rest of the community
They believed in the concept of stewardship
They believed that the relationship between man and nature is
important. Land cultivation was done by kaingin system or slash and
burn method.
The only recorded land sale during this time was the Maragtas code.
This is the selling of Panay island to the ten Bornean datus in exchange
for a golden salakot and a long gold necklace

Although the code of Luwaranas one of the oldest written laws of the
Muslim socety which contains provision on the lease of cultivated
lands, there was no record how the lease arranged was practiced.
The Spanish introduced "pueblo", an agriculture system wherein
native rural communities were prganized into pueblo and each
Christianized native family is given four to five hectares of land to
cultivate, thus there is no landless class.These native families are
merely landholders and not legitimate landowners of the land.

The land assigned to them is not their property, rather it is the

Spanish King's property where they pay colonial tributes to te
authorities in the form of agricultural products that they produce.
During the Japanese occupation, the organization HUKBALAHAP
(Hukbong Bayan Laban sa mga Hapon) was formed on March
29, 1942 which was organized by peasants and workers as an anti-
Japanese group. They took vast tracts of land and gave the land to
the people.

Some of the agrarian reform laws were passed during the

administration of Manuel L. Quezon: RA 4054 or the Rice Tenancy
Law was the first law on crop sharing which legalized the 50-50
share between landlord and tenant which protects the tenants from
abusive landlords. The law was hardly implemented because of
powerful hacienderos and big landlords.
The Republic Act No. 34 was passed during the administration of
Manuel Roxas and it established a 70-30 sharing arrangement
between tenant and landlord. 70% of harvest will go to the person
who shouldered the expenses for planting. It reduced the interest of
landowners' loans to tenants at not more than 6%.

In Elpidio Quirino's adminstrations, the Executive Order No. 335,

the Land Settled Development Corporation (LASEDECO) was
established to accelerate and expand the peasant resettlement
program of te government. However, due to the limited post-war
resources, the program was not successful.
President Magsasay realized the importance of pursuing a more
honest-to-goodness land reform program. So he convined the elite
controlled congress to pass several legislation to improve the land
reform situation in the country.

Diosdado Macapagal, also known as the "Father of Agrarian

Reform" enacted the Land Reform Code or Ra No. 2844 on August
8, 1963. This is considered as the most comprehensive piece of
agrarian reform legislation ever enacted in the country.
 President Marcos directed the massive implementation of the
leasehold phase of the land reform program by signing into the law
the Code of Agrarian Reforms in the Philippines or RA No. 6389 and
its companion bill RA No. 6390.

The Ramos administration is recognized for bringing back support

of key stakeholders of the Comprehensive Agrarian Reform
Your paragraph text

Program (CARP) by bridging certain policy gaps on laar acquisition

and distribution, land evalation, and case resolution. It enhanced
the internal operating systems and strengthening the capabilities of
the Department of Agrarian Reform or DAR.
During this administration, the Magkabalikat Para sa Kaunlarang
Agraryo (MAGKASAKA) which was launched to be directed for the
investors to bring in capital, technology and management support
while the farmers contribute the use of their land itself.

The GMA administration adopted the BAYAN-ANIHAN cincept as

the implementing framework for CARP. BAYAN-ANIHAN means a
united people working together for the succesful implementation of
agrarian reform.
Under the governance of Noynoy Aquino, the DAR which is the
lead agency fir CARP implementation is focused on sustaining
the gains of agrarian reform through three major components.

Land Tenure Improvement (LTI)

Program Beneficiaries Development (PBD)

Agrarian Justice Delivery (AJD)

 PURPOSE
OF
CONSTITUTION
Mary Joy S. Moratalla
BSChE 1C
Constitution
Etymology:

Latin word “constituo” which means fixed,

established, or settled

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Constitution
“the body of rules and principles
in accordance with which the
powers of sovereignty are
exercised”
(Cooley, on Constitutional Limitations, mentioned in De Leon’s
Textbook on the Philippine Constitution. p.30).

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Constitution
 used for regulations and orders
 set of fundamental principles or established precedents
according to the which state or other organization is governed
 A written constitution in which all the longings of the people
are expressed through their direct representatives

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Constitution
The most important law of a nation or state because it
allocates the distribution and limiting of powers to its three
departments to secure the character and conception of its
government.

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 Executive
- Executive power
is vested in the
President of the
Philippines

LEGISLATIVE The Parts of the JUDICIARY

-legislative power is Government - The judicial power is
vested in the congress
vested in the Supreme
of the Philippines which
Court of the Philippines
consists of the Senate
and lower courts
and House of
established by law
Representatives

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56
 1) Origin and
History

Typology of
Constitution
3) Manner In
2) Form
Amending them

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 a. Conventional or
Enacted
-one which is enacted by a
constituent assembly or granted
by a monarch to his subjects

1) As to Origin
and History
b. Cumulative of Evolved
-one which is a product of
development originating in
customs, traditions, judicial
decisions etc., rather than from
deliberate and formal
enactment. 58
 a. Written Constitution
- One which has been given
definite form at a particular
time, usually by a specially
constituted authority called a
“constitutional convention” or
“constitutional commission”.

2) As to Form

b. Unwritten Constitution
-one which is entirely a
product of political evolution,
consisting largely of a mass
of customs, usages, and
judicial decisions.
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 a. Rigid or Inelastic
- One regarded as document
of special sanctity, which
cannot be amended or altered
except by some special
machinery other than ordinary
legislative process.

3) As to manner
of amending it
b. Flexible or Elastic
-one which possesses no
higher legal authority than
ordinary laws and which
may be altered in the same
way as other laws.
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Constitutional
Law
Constitutional Law
￮ Defined as the branch of public law
which deals with constitution: their
nature, formation, amendement, and
interpretation.

￮ It is also the law embodied in the

Constitution as well as the principles
growing out of the interpretation and
application made by the courts,
specifically the Supreme Court.
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Nature and
Purpose of
Constitution
1) Serves as the Supreme or Fundamental Law

￮ It is the charter creating the government

￮ It is binding to all individual citizens and
all organs of the government
￮ It is the law to which all other laws must
conform
￮ It is the test of the legality of all
government actions

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2) Establishes the basic framework and underlying
principle of Government

￮ Prescribes the permanent framework of the

system of the government, and assigns to the
different department or branches, their respective
power and duties. (Art. 1)

￮ To establish certain basic principles n which the

government is founded. (Preamble, Art. 1)

￮ Designed to preserve and protect the right of the

citizen against the Powers of the State. (Art. III)

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 The methods of amending or
replacing the constitution are also
provided by the constitution itself

Article XVIII : Amendments

or Revisions

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 ARTICLE XVII
AMENDMENTS OR REVISIONS

Section 1. Any amendment to, or revision of, this Constitution may be proposed
by:
(1) The Congress, upon a vote of three-fourths of all its Members; or
(2) A constitutional convention.

Section 2. Amendments to this Constitution may likewise be directly proposed by

the people through initiative upon a petition of at least twelve per centum of the
total number of registered voters, of which every legislative district must be
represented by at least three per centum of the registered voters therein.

No amendment under this section shall be authorized within five years following the
ratification of this Constitution nor oftener than once every five years thereafter.

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The Congress shall provide for the implementation of the exercise of this right.

Section 3. The Congress may, by a vote of two-thirds of all its Members, call a
constitutional convention, or by a majority vote of all its Members, submit to the
electorate the question of calling such a convention.

Section 4. Any amendment to, or revision of, this Constitution under Section 1
hereof shall be valid when ratified by a majority of the votes cast in a plebiscite
which shall be held not earlier than sixty days nor later than ninety days after the
approval of such amendment or revision.

Any amendment under Section 2 hereof shall be valid when ratified by a majority of
the votes cast in a plebiscite which shall be held not earlier than sixty days nor later
than ninety days after the certification by the Commission on Elections of the
sufficiency of the petition.

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Thank You!
69
CONSTITUTION OF
THE PHILIPPINES

APPLE ANDREI C. MORCILLA

BSChE 1C
 CONSTITUTION OF THE PHILIPPINES

MALOLOS
CONSTITUTION

1 3
 CONSTITUTION OF THE PHILIPPINES

1935
CONSTITUTION OF
THE PHILIPPINES
MALOLOS
CONSTITUTION 2

1
 CONSTITUTION OF THE PHILIPPINES

1935
CONSTITUTION OF
THE PHILIPPINES
MALOLOS
CONSTITUTION 2

1 3
1943 REPUBLIC
CONSTITUTION OF
THE PHILIPPINES
 CONSTITUTION OF THE PHILIPPINES

1973 CONSTITUTION OF
1935
THE REPUBLIC OF THE
CONSTITUTION OF
PHILIPPINES
THE PHILIPPINES
MALOLOS 4
CONSTITUTION 2

1 3
1943 REPUBLIC
CONSTITUTION OF
THE PHILIPPINES
 CONSTITUTION OF THE PHILIPPINES

1973 CONSTITUTION OF
1935
THE REPUBLIC OF THE
CONSTITUTION OF
PHILIPPINES
THE PHILIPPINES
MALOLOS 4
CONSTITUTION 2

3 5
1
1943 REPUBLIC 1986
CONSTITUTION OF PROVISIONAL
THE PHILIPPINES CONSTITUTION
 CONSTITUTION OF THE PHILIPPINES

1987
CONSTITUTION OF
1973 CONSTITUTION OF THE PHILIPPINES
1935
THE REPUBLIC OF THE
CONSTITUTION OF
PHILIPPINES

6
THE PHILIPPINES
MALOLOS 4
CONSTITUTION 2

3 5
1
1943 REPUBLIC 1986
CONSTITUTION OF PROVISIONAL
THE PHILIPPINES CONSTITUTION
1 MALOLOS CONSTITUTION
 Known as La Politica de Malolos
 Written in Spanish
 1899 – congress was held in Malolos, Bulacan to draw up a
Constitution
 First Republican Constitution in Asia
 Declares the people to have exclusive sovereignity
 States Basic laws of Civil Rights, separation of the State and the
Church
 Calls for a creation of an Assembly of Representatives to act as a
Legislative Body
 Calls for a Presidential type of Government
 President elected for a term of 4 years by a majority of the
‘Assembly’
 Español or Spanish as the official language of the Philippines
1 MALOLOS CONSTITUTION
 CONSTITUTION HALAL SA
BIAK NA BATO
o November 1, 1897 - Promulgated
by the Philippine Revolutionary
Government
o The Provisionary Constitution of the
Philippine Republic during
Revolution against Spain
 Supreme Council- shall conduct
Foreign Relations, War, the Interior
and Treasury
 1899 CONSTITUTION OF THE
REPUBLIC
o January 21, 1899- approved by
Emilio Aguinaldo
o Serves as the First Constitution of the
1st Philippine Republic
o Parliamentary form of Government
o PRESIDENT- Head of the Government
o Assembly of Representative of the
Nation- Legislative Section
o Supreme Court - Judicial Section
2 1935 CONSTITUTION OF THE PHILIPPINES
 Written in 1934
 1935- 1946 - Approved and adopted by the Commonwealth of the
Philippines
 Later used by the 3rd Republic of the Philippines from 1946 to 1972
 Written with an eye to meeting the approval of the US government as well
as to ensure that the US would live up to its promise to grant Philippines
independence
 ORIGINAL 1935 Constitution - Provides inter alia, Unicameral Legislature
and 6-year term of Presidency
 1940- it was amended to have Bicameral Congress composed of a Senate
and House of Representatives and creation of an independent Commission
on Elections
2 1935 CONSTITUTION OF THE PHILIPPINES

 Limited Presidency term to 4 years with a maximum of 2 consecutive terms in

office
 Ratified in May 17, 1935, establishes the Commonwealth of the Philippines,
defining its powers, composition and organization of the government of the
Philippine islands.
 Based on the Separation of the 3 major branches of the Government
 EXECUTIVE POWER – vested in the President
- single 6-year term
 LEGISLATIVE POWER- Unicameral National Assembly
 JUDICIAL POWER- Supreme Court
 Provides also that the Philippines shall be known as the Republic of the
Philippines upon the declaration of Philippine Independence
3 1943 REPUBLIC CONSTITUTION OF THE PHILIPPINES
 Provided strong Executive Power
 Legislature- consists of National Assembly
- only considered anti- US could stand for
election
 Premier Hideki Tojo Had- promised Filipinos “ Honor of
Independence”
 The commission would be supplanted by a formal
Republic
 Philippine Independence Committee- tasked to draft
the new Constitution
 The draft to be established under Japanese
Occupation.
 Provide indirect legislative election and even stronger
executive power
3 1943 REPUBLIC CONSTITUTION OF THE PHILIPPINES

 1943- draft approved by an assembly of appointed Provincial

Representative of the KALIBAPI
 Upon the ratification by the KALIBAPI assembly, the 2nd Republic was
finally proclaimed (1943-1945)
 JOSE P. LAUREL
 appointed as President by the National Assembly
 Inaugurated into office in 1943
 Highly regarded by the Japanese for having openly
criticizing the US for they way they run the Philippines
 Had a degree from Tokyo International University
4 1973 CONSTITUTION OF THE REPUBLIC OF THE
PHILIPPINES

 Saligang Batas ng Pilipinas- Ratified by the Citizens

Assembly on January 17, 1973
 Provides for a shift from Presidential form of
government to Parliamentary system
 President- HEAD of State
 Executive Power- Prime Minister with the assistance of
the Cabinet
 Legislative Power- Unicameral National Assembly
 1976- National Assembly was replaced by virtue of PD
1033 issued by President Ferdinand Edralin Marcos
4 1973 CONSTITUTION OF THE REPUBLIC OF THE
PHILIPPINES

 The 1973 Constitution was amended in 1981 and 1984

 Provides for a Semi- Parliamentary form of Government
 President- acts as the Head of State and the Chief Executive
 The office of the President has been restored to its original status under 1935
constitution.
 Legislative Power- Unicameral Batasang Pambansa
 Prime Minister- Subordinate of the President
- acts as the Head of the Cabinet
5 1986 PROVISIONAL CONSTITUTION

 Known as the Free Constitution

 Promulgated by President Corazon C. Aquino on
March 25, 1986
 Executive and Legislative Powers are exercised by
the President
 Legislative powers are exercised by the President
until a legislature is elected and convened under
New Constitution
 President is mandated to convene a Constitutional
Commission tasked to draft a new charter
6 1987 CONSTITUTION OF THE PHILIPPINES

 Ratified on February 2, 1987

 4th Fundamental Law to govern Philippines since it became
independent on July 4, 1946
4 FUNDAMENTAL LAW TO GOVERN PHILIPPINES

 1935 Constitution
 1973 Constitution
 1986 Provisional “ FREEDOM” Constitution
 1987 Constitution
 1987 CONSTITUTION OF THE PHILIPPINES
PREAMBLE
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 are matrimony
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
ARTICLES
ARTICLE 1. National Territory
ARTICLE 2. Declaration of Principles and State Policies
ARTICLE 3. Bill of Rights
ARTICLE 4. Citizenship
ARCTICLE 5. Suffrage
ARTICLE 6. Legislative Department
ARTICLE 7. Executive Department
ARTICLE 8. Judicial Department
ARCTICLE 9. Constitutional Commissions
ARTICLE 10. Local Government
ARTICLE 11. Accountability of Public Officers
ARTICLE 12. National Economy and Patrimony
ARTICLE 13. Social Justice and Human Rights
ARTICLE 14. Education, Science, Technology, Arts,
Culture and Sports
ARTICLE 15. The Family
ARTICLE 16. General Provisions
ARTICLE 17. Amendments and Revisions
ARTICLE 18. Transitory Provisions
KINDS OF TAXES UNDER EXISTING
LAWS
AMIRA ALEXIS
NACIS
CHAPTER 8
 tYpes of taxes

"Taxes take on different forms,

depending on several factors."
(De Leon, 1994)
AS TO WHO BEARS THE BURDEN
￮ DIRECT TAXES

These are paid and shouldered

directly by the taxpayer. These include
personal income taxes and estate
taxes.
￮ INDIRECT TAXES
These are paid by the taxpayer but which he can shift or
pass on to others, particularly those who avail of his goods and
services.

EXAMPLE:
Value Added Tax
AS TO SUBJECT MATTER OR
OBJECT
￮ PERSONAL, PALL OR CAPITATION TAX
Refers to a tax of fixed amount imposed on an imposed
on an individual residing within a specified territory, whether a
citizen or not and regardless of property or the occupation they
engaged in.
EXAMPLE:
Community Tax
￮ PROPERTY TAX
Refers to the amount imposed on property, whether real
or personal in proportion either to ots value or in accordance
with some other reasonable method or appointment.

EXAMPLE:
Real Estate Tax
￮ EXCISE TAX
Refers to any tax which does not fall within the
classification of a poll tax or a property tax. It is charged or
imposed upon the performance of an act, the enjoyment of a
privilege and in engaging an occupation.
(e.g., estate, donors and income taxes: VAT and practically all
business taxes)
AS TO PURPOSE
￮ General Fiscal Revenue
Imposed for general purpose of the government to
raise funds for its needs
EXAMPLE
Income tax and almost all taxes
￮ Revenue Tax
Imposed for special purpose to achieve
some social or economic needs
 PURPOSE OF TAXATION
To raise revenue or provide funds to promote the
general welfare and protection of its citizens and to enable the
government to finance its multifarious activities and also to
satisfy the following objectives:
a. Equitably distribute the wealth of the nation, referring to the
case of estate and donor’s taxes
b. B. Protect new industries in which the rate of taxation may
be increased to regulate the proliferation of unnecessary
industries and competition with foreign investments
c. Uplift social conditions as in the case of
regulatory taxes in the exercise of police
powers
 Basis of taxation
- based on the reciprocal duties of protection and support
between the state and its inhabitants. In return for his
contribution, the taxpayer receives benefits and protection from
the government. This is termed as the “benefits received
principle”
Classification
of Taxes
as to subject matter or object
1. Personal, Poll or Capitation Tax- refers to a tax of
fixed amount imposed on an individual residing
within a specified territory,whether a citizen or not,
and regardless of property or the occupation they
engaged in.
2. Property Tax- refers to the amount imposed on
property, whether real or personal, in proportion
either to its value or in accordance with some other
reasonable method or apportionment.
3. Excise Tax- it is charged or imposed upon the
performance of an act, the enjoyment of a privilege
and in engaging an occupation. (ex. estate, donors
and income taxes)
As to Purpose
1. General, Fiscal, or Revenue Tax- imposed for the
general purpose of the government to raise funds for its
needs
2. Special or Regulatory Tax- imposed for a special
purpose to achieve some social or economic ends,
irrespective of whether revenue is actually raised or not
As to Scope or Authority Imposing the Tax
1. National Tax- imposed by the national government
(ex. national revenues and customs duties)
2. Municipal or Local Tax -imposed by municipal or
local corporations (ex. real estate tax)
As to Determination of Account
1. Specific Tax- refers to the fixed amount imposed
by the head or number, or by some standard or
weight or measurement which requires assessment
other than a listing or classification of the subjects to
be taxed.
2. Ad Valorem Tax- is a fixed proportion of the value
of the property with respect to which the tax is
assessed. This requires the intervention of assessors
or appraisers to estimate and determine the amount
due from each taxpayer(ex. real estate tax,
percentage tax, and excise tax on cigars and
cigarettes)
As to Who Bears the Burden
1. Direct Tax- demanded for the person who
also shoulders the burden of the
tax(ex.community tax, corporate and
individual taxes)
2. Indirect Tax- demanded from one person in
the expectation that he should indemnify
himself at the expense of another; or a tax
imposed on goods before they reach the
customer who ultimately pays for them,not as
a tax, but as a part of the purchase price to
which it is added (ex. all business taxes such as
VAT, percentage taxes, and other customs
duties)
As to Graduation or Rate
1. Proportional Tax- based on a fixed percentage of the amount
of the property, income or other basis to be taxed. (ex. real
property tax and all percentage taxes)
2. Progressive or Graduated Tax- refers to the rate which
increases as the tax base or bracket increases (ex. income tax,
estate tax, donor's tax)
3. Regressive Tax- refers to the rate which decreases as the tax
base or bracket increases
Kinds of Taxes Under Existing Law
National Taxes- those implied by the National Government
under the National Internal Revenue Code and other laws
particularly the Tarrif and Customs Code.
Local Taxes- those imposed by local governments to meet
particular needs under the Local Government Code, such as
real property tax and community tax
Kinds of National Internal Revenue Taxes
Income Tax - a tax on a person's income, emoluments,
profits and the like realized in one taxable year.
Estate Tax - is a tax on the right of the deceased person
to transmit his/her estate to his/her lawful heirs and
benefeciaries at the time of death and on certain
transfers, which are made by law as equivalent to
testamentary disposition. It is not a tax on property. It
is a tax imposed on the privilege of transmitting
property upon the death of the owner. The Estate Tax is
based on the laws in force at the time of death
notwithstanding the postponement of the actual
possession and enjoyment of the estate by the
benefeciary.
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