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Site of the First Mass

 The first official roman catholic mass was held on March 31,
1521
 The holy sacrament was celebrated by Father Pedro Valderrama
in Masao, Butuan City
Francisco Albo’s Account
 The pilot of Magellan’s ship called ‘Trinidad’
 One of the primary sources that historians refer to in identifying
the site of the first mass
 One of the 18 survivors who returned with Sebastian Elcano on
the ship Victoria

Readings in Philippine History


by Nezel Jean Bagayan

Miguel Lopez De Legaspi and/or Hernando Riquel (Court Clerk of


the Home Office) Account
 Led the expedition of Armada
 Account is based on the May 1564 Report of the Occurrences on
the Voyage and Journey of the Armada of his Majesty

Chapter 4
was effected. In the afternoon that day, the Spanish ships
weighed anchor and came closer to shore, anchoring near the
native king’s village. This Thursday, March 28, was Thursday in
Holy Week (Holy Thursday)
2. Friday, March 29 – “ Next day, Holy Friday”, Magellan sent
his slave interpreter ashore in a small boat to ask the king
if he could provide the expedition with food supplies, and
to say that they had come as friends and not enemies. In
Pigafetta’s Account
reply, the king himself came in a boat with six or eight
 Narrated Magellan’s voyage while James Alexander Robinson men, and this time went up Magellan’s ship and the two
translated it into English language men embraced. Another exchange of gifts was made. The
 The narration of Pigafetta’s account was taken from Blair & naïve king and his companions returned ashore, bringing
Robertson with them two members of Magellan’s expedition as
 Early on the morning of Sunday, the last on March, and Eastern guests for the night. One of the two was Pigafetta.
day, the captain-general sent the priest with the some men to
prepare the place where mass was to be said; together with the 3. Saturday, March 30 – Pigafetta and his companion had spent
interpreter to tell the king that we were not going to land in the previous evening feasting and drinking with the native
order to dine with him, but to say mass. There are dogs, cats, king and his son. Pigafetta deplored the fact that, although it
swine, fowls, goats, rice, ginger, cocoa-nuts, figs, (i.e, bananas), was Good Friday, they had to eat meat. The following morning
oranges, lemons, sorgo, wax, and a quantity of gold in THAT (Saturday) Pigafetta and his companion took leave of their
ISLAND. It lies in latitude of nine and two-thirds degrees toward
hosts and returned to the ships.
the Arctic Pole, and in a longitude of one hundred and sixty-two
degrees from the line of democratic. It is twenty-five from the 4. Sunday, March 31 – “Early in the morning of Sunday, the last
Acquada, and is called MAZUA. of March and Easter day”, Magellan sent the priest ashore
Pigafetta and Seven Days in Mazaua with some men to prepare for the Mass. Later in the morning
Magellan landed with some fifty men and Mass was
1. Thursday, March 28 – In the morning, they anchored near an celebrated, after which a cross was venerated. Magellan and
island where they had seen a light the night before a small boat the Spaniards returned to the ship fro the noon-day meal, but
( boloto) came with eight natives, to whom Magellan threw
in the afternoon they returned ashore to plant the cross on
some trinkets as presents. The natives paddled away, but two
the summit of the highest hill. In attendance both in the mass
hours laters, two larger boats ( balanghai) came in one of which
the native king sat under an awning of mats. At Magellan’s and in the planting of the cross were the king of Mazaua and
invitation some of the natives went up the Spanish ship, but the king of Butuan.
native king remained seated in his boat. An exchange of gifts
5. Sunday, March 31 – On that same afternoon, while on the places, like Butuan and Calagan (Caraga), but Magellan did
summit of the highest hill, Magellan asked the two kings which not go there.
ports he should go to in order to obtain more abundant
Arguments in Favor of Masao, Butuan City
supplies of food than were available in that island. They
replied that there were three ports to choose from: Ceylon, Gregorio Zaide – provides narration of what transpired during
Zubu, and Calagan. Of the three, Zubu was the port with the the First mass in the Philippines, below in his narration.
most trade. Magellan then said that he wished to go to Zubu
and to depart the following morning. He asked someone to
guide him thither. The kings replied that the pilot would be
available anytime. But later that evening the king of Mazaua
changed his mind and said that he would himself conduct
Magellan to Zubu but that he would first have to bring the
harvest in. He asked Magellan to send him men to help with
the harvest.
6. Monday, April 1 – Magellan sent men ashore to help with
the harvest, but no work was done that day because the two
kings were sleeping off their drinking bout the night before Accounts at the End of the 19th Century and Start of the 20th
7. Tuesday and Wednesday (April 2-3) – Work on the harvest Century Supporting Butuan as the Site of the First Mass
during the “next two days” i.e. Tuesday and Wednesday, the  Fred Atkinson, author of “the Philippine Islands” published
2nd and 3rd April. in 1905 provides in his book:
 But without lingering Magellan continued westward and in
8. Thursday, April 4 – They leave Mazaua, bound for Cebu
March reaches BUTUAN on the northern shore of Mindanao,
Jose Arcilla Historian where he landed and raising a cross on a small hill nearly and
celebrating the FIRST MASS IN THE PHILIPPINES , took
 Jose Arcilla, author of Introduction to “Philippine History” possession of the island in the name of the king of Spain and
maintained that Magellan never stepped on the grounds of began to win over the people to Spaniards authority (Atkinson,
Butuan where the alleged first mass took place. 1905).
 On march 16, 1521, Magellan reached the Philippine. In John Ford Author of Additional Pages from an American
Limasawa, the Islanders and Europeans quickly became Cruiser in the East in 1898
friends. The islanders described to the newcomers other
 On November 26, 1520, he (Magellan) found himself on the Section 1. The site in Magallanes Limasawa Island in the province of
broad Pacific and boldly stood to the northward and on March Leyte where the first mass in the Philippines was held is hereby
16, 1521 he reached Ladrones Islands and sailed along the north declared a national shrine to commemorate the birth of Christianity
coast of Mindanao. During Easter week of the same year he in the Philippines.
arrived at the entrance to the Butuan River, where the FISRT
MASS IN THE PHILIPPINES was celebrated. Section 2. All historical monuments and landmarks in said site shall
be preserved and/or reconstructed whenever necessary as much as
Military Notes on Philippines in September 1898 possible in their original form and hereby declared national
historical monuments and landmarks.
 Butuan town is situated on the right bank of the river Butuan
about 18 miles from the mouth, and contains some 2,000 Section 3. The national Planning Commission shall exercise
inhabitants chiefly engaged in working a gold mine in the supervision and control over the reconstruction and/or preservation
vicinity. The anchorage is frequented by traders from Port of the aforesaid site and monuments and shall issue rules and
Misamis, and from Cebu , and Mr. Looney remarks that he regulations to effectuate the preceeding sections of this Act.
carried from 3 to 5 fathoms of water between the bar of the
river and the town. The water of the river at Butuan is fresh and Section 4. Necessary funds for the purpose of this Act shall be
used for drinking. The town of BUTUAN is celebrated in history provided for in the annual appropriations for public works and
as being the place where Magellan landed after his anchorage disbursements shall be made by the National Planning Commission
near Limasawa Island and where he celebrated the FIRST MASS under such rules and regulations as the Auditor General may
IN THE PHILIPPINES prescribe.

Limasawa Law Section 5. this Act shall take effect upon its approval.

On June 19, 1960 Republic Act No. 2733, called the Limasawa Law Enacted without Executive approval on June 19,1960.
was enacted without the signature of the president of the Jose Rizal’s Retraction
Philippines. This law recognized Limasawa as the site of the first
mass in the Philippines. Obviously, some would question if an act of A question that was raised up following Jose Rizal s execution on
Congress is the proper measure to correct or change or history. December 30, 1896 at Bagumbayan.
Below is the text of the law. Arguments Favoring the Retraction
Republic Act No. 2733 An act to Declare then Site in Magallanes,  A letter has been found and was translated by Fr. Manuel Garcia
Limasawa Island in the province of Leyte, Where the First Mass in on May 18, 1935 and it was stated in the document that Rizal is
the Philippines was Held as a National Shrine to provide for the regretting his decisions and declaring himself a catholic.
President of Historical Monuments and Monuments Thereat and For  This letter has four iterations and the first was published in La
Other Purpose. Voz Espanola and Diario de Manila on the day of execution,
December 30 1896. The second text appeared in Barcelona,
Spain in the magazine La Juventud on February 14 1897 from an documents stating before he faced death”, Rizal told Narcisa to
anonymous writer who was later found to be Fr. Vicente took inside his shoes because he had a secret letter there.
Balaguer. The original text was found on the archdiocesan Fernandez claimed that the letter contained the denial of his
archives on May 18 1935 retraction because Rizal knew that the friars were misleading
the Filipino people.
The Balaguer Testimony
Manoling Morato’s Expose
 Doubts on the retraction document abound, especially because
only one eyewitness account of the writing of the document  Manoling Morato, a friend of Baron Fernandez, bought from
exists- that of the Jesuit friar Fr. Vicente Balaguer. According to Fernandez the alleged document containing Rizal’s denial of the
his testimony, Rizal woke up several times, confessed four times, said retraction that took place hours before execution. Morato
attended a Mass, and prayed a rosary, all of which seemed out said in EXPOSE that the friars forged the retraction letter and
of character. But since it is the only testimony of allegedly a published in the CLERICO-FASCIST newspapers at that time.
“primary “account that Rizal ever wrote a retraction document, Morato maintained that Rizal never retracted although friars
it has been used to argue the authenticity of the document managed to publish a fake copy of his retraction.
Letters of Josephine Bracken Josephine Bracken
 According to De Viana (2013) in 1961, the Jose Rizal National  After Jose Rizal ‘s death in 1896, Josephine Bracken sued the
Centennial Commission published Rizal’s letters to his friends Rizal Family in order to produce the so called “Jose’s Last Will
and relatives. Include among these letters was one made by and Testament” and even wrote Ferdinand Blumentritt asking
Josephine Bracken in 1897 which was a brief description of her help to claim some properties entitled to her being the widow
life: of Rizal. Properties included Rizal’s Library valued at 3,000 pesos
and some painting of Juan Luna. The library was under the
An eyewitness account by Rev. Fr. Antonio Rosell safekeeping of Jose Ma. Basa including 1,000 pesos in cash.
 He heard two fathers talking about the conversion of Rizal and When Basa received the demand from Josephine and her
his marriage to Josephine Bracken lawyers, he only asked Josephine’s proof marriage with Jose
Rizal a marriage certificate issued by church authorities in
Arguments Against Retraction Manila or even a certification from the British Consul in Manila.
State of Baron Fernandez Josephine was not able to produce the document and so she
failed to claim some properties of Rizal.
 Baron Fernandez, a Spanish orphan who worked for almost half  (If there is no marriage then there could be no retraction that
a century in two secret archives in Madrid and Segovia. He took place before Rizal was executed, as retraction is a
found a thick sheaf of Rizal’s defense ( unofficial defense – condition before the friars will solemnize Jose and Josephine’s
ADICIORES A MI DEFENSA) which he had written before his wedding).
execution in December 30,1896. Fernandez said “I have
Cry of Balintawak or Cry of Pugadlawin meeting held on the 24th that month at Apolinario Samson’s
house in Caloocan. Initially the leaders of the members
The first accepted venue and date was “Balintawak” dated August questioned the wisdom of an open rebellion due to the lack of
26; it was in 1963 that it was changed to Pugadlawin on August 23 arms and logical support. However, after Bonifacio’s intense and
through the issuance of former President Diosdado Macapagal of convincing speech, everyone destroyed his cedulas to symbolize
Proclamation No.149 series of 1963. his defiance of Mother Spain and together, raised the cry of
Arguments Favoring the Pugad Lawin Version “revolt”.

Teodoro Agoncillo Renato Constantino’s Book

 The Agoncillo’s book entitled “Revolt of the Masses” (1956) it is  In Renato Constantino’s Book entitled “the Philippine: a Past
written: Revisited “he had similar accounts with Agoncillo & Guerero.
 It was in Pugad Lawin where they proceeded upon leaving The famous version of his “cry” is read below:
Samson’s place in the afternoon of the 22nd, that the more than  He summoned Katipunan leaders to a mass meeting which was
1,000 members of the Katipunan met in the yard of Juan A. held in Pugadlawin, in the yard of a son of Melchora Aquino
Ramos, son of Melchora Aquino. In the morning of August 23rd. (Tandang Sora), mother of the katipunan. The meeting was a
considerable discussion arose whether the revolt against the stormy one. Some believed it was premature to start the
Spanish government should be started on the 29th. Only one Revolution, but after much discussion the decisiveness of
man protested. But he was overruled in his stand. Bonifacio then Bonifacio and Jacinto won the day. As a sign that they had
announced the decision and shouted: “Brothers, it was agreed broken all their ties with Spain and would fight her domination
to continue with the plan of revolt. My brothers do you swear to to the last the Katipuneros tore thier cedulas (certified of
repudiate the government that oppresses us? And the rebels citizenship) to pieces, shouting “Long live the Philippines! This
shouting as one man replied “Yes, sir” that being the case, stirring beginning occurred in Pugadlawin on August 23.
Bonifacio added, “bring out your cedulas and tear them to Gregorio Zaide History of the Filipino People
pieces to symbolize our determination to take arms”. Amidst the
ceremony, the rebels, tear-stained eyes, shouted: Long live  On August 26, Bonificiao rallied the Katipunan to an emergency
Philippines! Long live the Katipunan! meeting in Balintawak. Angered by raging debate among his
men, Bonifacio thundered: “Brothers, you know the tragic fate
Guillermo Masangkay’s Account of our our compariots who fell into clutches of the Spaniards.
 Quirino (1995) provides account of Guillermo Masangkay on We are doomed men, we cannot return to our homes, for we
what transpired on the historic “cry”. The account supports the would be arrested and executed. Now what shall we do?
Pugadlawin version but the date was August 24 and not August “Fight” shouted the majority of the patriots. Bonifacio
23 or August 26. Below is the account: dramatically took his cedula certificate (symbol of vassalage to
 In August 1896, after the Katipunan was discovered, Masangkay Spain), tore it to pieces and shouted “Long live the Philippines!
joined Bonifacio, Emilio Jacinto and others in a clandestine
Following his example, the Katipuneros tore their cedula Bonifacio and those more closely connected with him in his
certificate, echoing the cry” schemes, fled aghast to the neighboring pueblo of Caloocan and
there remained hidden in the house of the Capitan Municipal (a
Memories of Emilio Aguinaldo (1964) native ) and in that of the Capitan Pasado (also a native ) the
Noong ika-22 ng Agosto 1896 ang Sanggunian Magdalo ay father in-law of Andres Bonifacio. On the 23rd inhabitants of
tumanggap ng isang lihim na sulat mula sa Supremo Andres Caloocan; on the 24th they were combated by the civil Guards in
Bonifacio, sa Balintawak, na nagsasaad na isang mahalagang pulong the fields of the said pueblo and fled to their former hiding
ng kanilang idaraos sa ika- 24 ng nasabing buwan, at lubhang place.
kailangan na kami’y magpadala roon ng dalawang kinatawan o  The supreme Council convoked a large assembly to be
delegado sa ngalan ng nasabing Sanggunian. Ang pulong aniya’y held on the following day in the said barrio, to which gathered
itataon sa kaarawan ng kapistahan ng San Bartolome sa Malabon more than 500 members: there a discussion took place
Tambobong. concerning the steps which would have be taken in view of the
failure of the of the conspiracy, and of the imprisonments which
Nagkaroon kami ng pag-aalinlangan sa pagpapadala roon ng where being made . Some, feeding repentant, desired to return
aming kinatawan dahil sa kaselanan ng pagdaraanang mga pook at to a legal status, submitting to the Spanish authority but the
totoong mahigpit at abut-abot ang panghuhuli ang mga Guardia Civil president. Bonifacio protested, proposing immediate rebellion.
at Veterana sa mga naglalakad lalung-lalo na sa panghihinalang mga Both propositions were put to the vote, and as result that of the
mason at katipunan. Gayon pa man ay aming hinirang ay president gained by an immense majority so much for the
pinagkaisahan ipadalang tanging Sugo ang matapang na kapatid na prestige of Andres Bonifacio’
Fraylista na si G. Crispulo Aquinaldo ]na may pangakong magsisimba From the orders of Andres Bonifacio to the Katipunan Members
at makikipagsabong sa Kapistahan sa San Bartolome. Sinapakat ko
rin an gaming Sugo na si G. D. Orcullo na sabihin sa aking kapatid na  Based from Hermenegildo Cruz (1992) book entitled “Kartilyang
siya sasamang magsisimba at makikipamista, subalit pagdating nila Makabayan: mga Tanong at Sagot Ukol kay Andres Bonifacio at
sa Kalookan, ay magsasakit-sakitan sya upang makahihiwalay sa sa Kataastaasan, Kagalanggalangan ng mga Katipunan ng mga
kanyang kasama, at makatuloy sa kanyang talagang pakay ay Anak ng Bayan, he shared the orders of Andres Bonifacio to the
paroroonan sa Supremo Andres Bonifacio sa “Balintawak”. Bonifacio to the Katipunan members and it is read as:
 Mga Maginoong Namumununo , Kasapi at mga Kapatid “Sa
Accounts of Lieutenant Olegario Diaz, Spanish Guardia Civil inyong lahat ipinatutungkol ang pahayag na ito. Totoong
Supporting the Balintawak Version kinakailangan na sa lalong madaling panahon ay putulin natin
 The accounts of lieutenant Olegario Diaz support the Balintawak ang walang pangalang panglulupig na ginagawa sa mga anak ng
version but the date was August 25 and notAugust23 or August bayan, na ngayoy nagtitiis ng mabibigat na parusa at pahirap sa
26. St. Clair (1902) wrote the account of the guardia civil mga bilanguan na sa dahilang itoy mangyayaring ipantanto
 On the 19th of August last (1896) the conspiracy was denounced ninyo sa lahat ng mga kapatid na sa araw ng Sabado, ika 29 ng
and a great number of imprisonment were made by this Corps. kasalukuyan ay puputok ang paghihimagsik na pinagkasunduan
natin, kinakailangan sabay sabay na salakayin ang Maynila. Ang
sino pa mang humadlang sa banal na adhikaing ito ng bayan ay heart or to his neck? Was he the last man standing defending
ipalalgay na taksil at kalaban, maliban na nga lamang kung may the pass? Was he riding a white horse? Was he 23 or 24 years of
sakit na dinaramdam o ang kataway maysala at silay pag uusugin age when he was killed in the historic battle? There were many
alinsunod sa palatuntulang ating pinaiiral –Bundok ng Kalayaan, different versions of the young general’s death, conflicting as
ika 28 ng Agosto 1896- ANDRES BONIFACIO” they are, but his love of country can never be doubted.
 Cruz added “lahat nakabatid ay nagsisunod. Kinabukasan nga ng
gabi, (29) ay nagkaroon na ng labanan sa buong paligid ng Vicente Enriquez Version (Survivor of the Battle of Tirad Pass)
Maynila. Nang ika 30 ng buwng ito ay nagkaroon na ng mahigpit  Del Pilar was warned by our soldiers that the enemies were
na labanan sa Balintawak, sa San Juan Del Monte at sa iba pang almost in front of us, but we observed nothing expect an
pook. unusual movement in the cogon patches. The general then
 Notice from the orders of Bonifacio that the agreed revolution instructed his men to stop firing as the enemies halted their fire,
shall occur on the 29th of the month. The plan was to attack too. Then, he stood on the promontory and checked the enemy
Manila while Cruz mentioned that several skirmishes in position. He was actually watching closely the movements of the
Balintawak, San Juan del Monte and other places happened. enemy when suddenly a gunshot hit him. He covered his face
Blair and Robertson’s “The Philippine Islands” Narration with his two hands, falling on his back and died immediately
(Ocampo,1990).
 On every ground, it seems probable that had not friar Gil and
the Spanish press of Manila been so insistent on giving great Telesforo Carrasco (Survivor of the Battle of Tirad Pass)
publicity to some Katipunan engraving- stones, receipts for  The general could not see the enemy because of the cogon grass
dues, etc, kept in hiding by the affiliated employees of a Spanish and he ordered to stop firing at the enemies. At that moment I
newspapers the revolt might never have come about at all. was handling him a carbine and cautioned him that the
Certainly no date was set for it, till the sudden arrest of August Americans were directing their fire at him and the he should
19 and 20 , 1896 sent Bonifacio and his companions fleeing to crouch down because his life was in danger and that moment he
Bulakan Province where practically without arms, they appealed was hit in the neck that caused his instant death
to their fellow-workers in Bulakan, Manila and Cavite provinces (Ocampo,1990).
to rise in revolt in AUGUST 30”
 The narration did not mention whether it happened in Richard Henry Little (American War Correspondent)
Balintawak, Pugadlawin or in Cavite but the planned revolt was  It was a battle above the clouds. I saw the most youthful and the
to take place on August 30. bravest of Filipino generals trying vainly to line-up his soldiers to
Battle of Tirad Pass stave off the advance of the American troops who pursued him,
with the purpose of covering Aguinaldo’s retreat. I saw him
 Did he die on top of the mountain or he was at the hilltop when talking to his soldiers from trench, inspiring pride in themselves
he was shot? Did it happen while he was rallying his troops to to ponder over their valor and love of country. I saw him mount
fight the enemies? Did the bullet of the riffle penetrated to his his white horse , in the midst of bullets from our Krag rifles.
Later we saw from below one of our soldiers turned around, horse once more with saber in hand, but a single shot claimed
climbed the top [of a rock, and aimed his rifle at the general. We the life of the young, brave general.
held our breath, not knowing whether or not to pray to God
that the soldiers hot or ‘missed his mark. Afterwards we heard a From the Teodoro Agoncillo’s Account
shot and the youthful general fell.. (Almario et.al 1989).  In the morning of December 2,1899, major March and his well
Article from the Manila Freedom Newspaper armed men proceeded against Del Pilar. The Filipino troops
guarding the narrow pass hit the Americans at will and the latter
 It is reported that while Del Pilar was fighting the troops of were forced to retreat. Unfortunately, an Igorot guided the
General March and was surrounded by the dead and the Americans to the secret trail. The Americans slowly and quietly
wounded who fell by his side, he valiantly inspired his troops by went up the trail and surprised Del Pilar and his men. A fierce
his example. Although seriously wounded he was standing on battle ensued and Del Pilar was killed by a bullet passed through
the trenches inspiring his men when a bullet plowed through his his neck. The Americans soldiers rushed to the dead body of the
heart, and he fell among his comrades. young general and looted it for souvenirs.
John McCutcheon (American War Corresponding Accompanying US War Department Account
the US Forces)
 General March commanding a squadron of the 33rd Infantry,
 Del Pilar was the last to fall. He had been shot in the shoulders. US. Army, pursued the rebels entrenched in Tila Pass, which is
A Filipino soldier was subduing his horse and at the moment 4,441 feet above sea level, in the mountains of Tila…Lieutenant
that the he was preparing to mount it, he received a shot from a Tompkins, who was commanding H company… ascended the
Krag-Jergensen at the nape of his neck, the bullet passing slope, shielded by the summit which is 150 feet or so at its peak.
through his mouth”. After climbing this slope… a simultaneous attack on both the
advance and rear guards (of Del Pilar’s platoon) was begun,
From the Philippine National Agency Achieves demolishing everything in sight killing and wounding 52, among
 The general encouraged his men while watching the Americans whom was Gregorio H. Del Pilar the commanding general of the
coming within the range. This is the most glorious moment in insurgents”.
our lives”. He said we are fighting for our motherland. Later the The Two Faces of the 1872 Cavite Mutiny
enemy stopped firing. The Filipino troops stopped firing too,
thus the whole valley fell silent. However unknown to the The 12th of June of every year since 1898 is a very important event
general and his men, a Filipino was leading a group of American for all the Filipinos. In this particular day, the entire Filipino nation as
soldiers too thier rear. As he heard a volley of fire coming from well as Filipino communities all over the world gathers to celebrate
the back, Del Pilar saw many of the soldier fell one by one. the Philippines Independence Day. 1898 came to be a very
Standing alone he took out his dairy from his pocket and wrote significant year for all of us it is as equally important as 1898 the
the following words: what I am doing now is for my beloved year when the Philippine Revolution broke out owing to the Filipinos
land” After returning his diary to his pocket, he mounted his desire to be free from the abuses of the Spanish colonial regime. But
we should be reminded that another year is as historic as the two Montero y Vidal and Gov. Gen. Rafael Izquierdo’s complimented and
1872. corroborated with one another. They both pointed out that the
Cavite mutiny of 1872 was a revolution which aimed to overthrow
Two major events happened in 1872, first was the 1872 the existing Spanish government.
Cavite Munity and the other was the martyrdom of the three martyr
priests in the persons of Fathers Mariano Gomez, Jose Burgos and They enumerated the following reasons of the revolution
Jacinto Zamora (GOMBURZA) however, not all of us knew that there the main reasons of the revolution was the abolition of privileges
were different accounts in reference to the said event. All Filipinos enjoyed by the workers of Cavite arsenal such as non- payment of
must know the different sides of the story since this event led to tributes and exemption from force labor and most importantly, the
another tragic yet meaningful part of our history the execution of presence of the native clergy who out of animosity against the
GOMBURZA which in effect a major factor in the awakening of Spanish Friars, conspired and supported the rebels and enemies of
nationalism among the Filipinos. Spain.
1872 Cavite Munity: Spanish Perspective Izquierdo reported to the king of Spain that the “rebels”
wanted to overthrow the Spanish government to install a new “hari’
Jose Montero y Vidal, a prolific Spanish historian documented the in the likes of Fathers Burgos and Zamora. The general even added
Cavite Munity 1872 event and highlighted it as an attempt of the that the native clergy enticed other participants by giving them
Indios to overthrow the Spanish government in the Philippines. Gov. charismatic assurance that their fight will not fail because God is
Gen Rafael Izquierdo’s official report magnified the event and made with them coupled with handsome promises of reward such as
use of it implicate the native clergy, which was then active in the call employment, wealth and ranks in the army.
for secularization.
Jose Montero y Vidal and Gov. Gen Rafael Izquierdo deemed
Secularization- meant the replacement of the friars who came that the event of 1872 was planned earlier and was thought of it as
exclusively from Spain, with Filipino priest ordained by the local a big conspiracy among educated leaders, mestizos, abogadillos or
bishop. This movement again, was successfully resisted, as a friars native lawyers, residents of Manila and Cavite and the native clergy.
through the centuries kept up the argument that Filipino priests They insinuated that the conspirators of Manila and Cavite planned
were too poorly qualified to take on parish duties. Although church to liquidate high ranking Spanish officers to be followed by the
policy dictated that parishes of countries converted to Christianity massacre of the friars.
be relinquished by the religious orders to indigenous diocesan
priests, in 1870 only 181 out of 792 parishes in the islands had On 17 Febuary 1872 in an attempt of the Spanish
Filipino priests. Government and Frailocracia to instill fear among the Filipinos so
that they may never commit such daring act again. The GOMBURZA
In the case of the Filipino priest like Gomburza, they called were executed. This event was tragic but served as one of the
for having the same rights and privileges to be given between the moving forces that shaped Filipino nationalism.
Spanish priest and Filipino priests. They were the known leading
figures who supported the secularization. The accounts Jose A response to injustice: The Filipino Version of the Incident
Dr. Trinidad Hermenigildo Pardo de Tavera, a Filipino scholar and investigate the real facts or extent of the alleged “revolution”
researcher, wrote the Filipino version of the bloody incident in the reported by Izguierdo and the friars.
Cavite. In his point of view the incident was a mere mutiny by the
native Filipino soldiers and laborers of the Cavite arsenal who The French writer Edmund Plauchut’s account
turned out to be dissatisfied with the abolition of their privileges. complimented Tavera’s account by confirming that the event
Indirectly, Tavera blamed Gov. Izquierdo’s cold-blooded policies such happened due to discontentment of the arsenal workers and
as the abolition of privileges of the workers and native army soldiers in Cavite fort and not to overthrow the Spanish
members of the arsenal and the prohibition of the founding of government. The Frenchman however, dwelt more on the execution
school of arts trades for the Filipinos which the general believed as a of the three martyr priests which he actually witnessed.
cover-up for the organization of a political club.
Chapter 5
Tavera believed that the Spanish friars and Izquierdo used
the Cavite Munity as a powerful lever by magnifying it as a full- Spanish Colonial Period
blown conspiracy involving not only the native army but also
included residents of Cavite and Manila, and more importantly the pueblo agriculture, where rural communities, often dispersed and
native clergy to overthrow the Spanish government in the scattered in nature, were organized into a pueblo and given land to
Philippines. It is noteworthy that during that time, the Central cultivate. Families were not allowed to own their land. The King of
Government in Madrid announced its intention to deprive the friars Spain owned the land and Filipinos were assigned to these lands to
of all the powers of intervention in matters of civil government and cultivate them, and they paid their colonial tributes to the Spanish
the direction and management of educational institutions. This authorities in the form of agricultural products.
turnout of events was believed by Tavera, prompted the friars to do Law of the Indies, the Spanish crown awarded tracts of land to (1)
something drastic in their dire desire to maintain power in the religious orders (2) repartamientos for Spanish military as reward for
Philippines. their service, and (3) Spanish enconmenderos, those mandated to
Meanwhile in the intention of installing reforms, the Central manage the enconmienda or the lands given to them, where
Government of Spain welcomed an Educational decree authored by Filipinos worked and paid their tributes to the enconmendero.
Segismundo Moret promoted the fusion of sectarian school run by Filipinos were not given the right to own land, and only worked in
the friars into a school called Philippines by requiring teaching them so that they might have a share of the crops and pay tribute.
position in such schools to be filled by competitive examinations. The encomienda system was unfair and abusive system as “ compras
The friars, fearing that their influence in the Philippines would come y vandalas” became the norm for the Filipino farmers working the
to an end they took advantage of the incident and presented it to land- they were made to sell their products at a very low price or
the Spanish Government as a vast conspiracy organized throughout surrender their products to the encomenderos, who resold this at a
the archipelago with the object of destroying Spanish sovereignty. profit. Filipinos in the encomienda were also required to render
Tavera sadly confirmed that the Madrid government come to services to their enconmenderos that were unrelated to farming.
believed that the scheme was true without any attempt to
From this encomienda system, the hacienda system developed in to the tenants, however, much of the land ended up with new
the beginning of the nineteenth century as the Spanish government landlords who were mostly Filipinos.
implemented policies that would fast tract the entry of became an
exporter of raw materials and importer of goods. Agricultural The Americans passed several land policies to increase the small
exports were demanded and the hacienda system was developed as landholders and distribute ownership to a bigger number of Filipino
a new form of ownership. In the 1860’s, Spain enacted a law tenants and farmers. The Philippine Bill of 1902 provided regulations
ordering landholders to register their landholdings, and only those on the disposal of public lands. A private individual may own 16
who knew benefitted from this. Lands were claimed and registered hectares of land while corporate landholders may have 1,024
in other people’s names, and many peasant families who were hectares.
“assigned” to the land in the earlier days of colonization were driven Americans were also given rights to own agricultural lands in the
out or forced to come under the power of these people who country.
claimed rights to the land because they held a title.
The Philippine Commission also enacted the Act No.496 or the Land
This is the primary reason why revolts in the Philippines were often Registration Act, which introduced the Torrens system to address
agrarian in nature. Before the colonization, Filipinos had communal the absence of earlier records of issued land titles and conduct
ownership of land. The system introduced by the Spaniards became accurate land surveys. In 1903, the homestead program was
a bitter source of hatred and for the Filipinos. Religious orders, the introduced, allowing a tenant to enter into an agricultural business
biggest landowners in the Philippines, also became a main source of by acquiring a farm of at least 16 hectares. This program, however,
abuse and exploitation for the Filipinos, increasing the rent paid by was limited to areas in Northern Luzon and Mindanao, where
the Filipinos on a whim. colonial penetration had been difficult for Americans a problem they
Filipinos fought the Philippine Revolution in a confluence of inherited from the Spaniards.
motivations, but the greatest desire for freedom would be the The agrarian problem worsened during the American
necessity of owning land. Upon the end of the Philippine Revolution, period, in fact it even worsened. There was no limit to the size of
the revolutionary government would declare all large landed landholdings people could possess and the accessibility of
estates, especially the confiscated friar lands as government possession was limited to those who could afford to buy, register
property. However, the first republic was short- lived. The entrance and acquire fixed property titles. Not all friar lands acquired by the
of the Americans would signal a new era of colonialism and Americans were given to landless peasant farmers. Some lands were
imperialism in the Philippines. sold or leased to American and Filipino business interest. This early
American Colonial Period land reform program was also implemented without support
mechanisms-if a landless peasant farmer received land, he only
During the American colonization of the Philippines, the colonial received land, nothing more.
government tried to solve the agrarian problem by purchasing the
so-called “friar Lands” from religious corporations and selling them Many were forced to return to tenancy and wealthy Filipino
hacienderos purchased or forcefully took over lands from farmers
who could not afford to pay their debts. The system introduced by similar attempts since no support was given to small farmers who
the Americans enabled more lands to be placed under tenancy, were given lands.
which led to widespread peasant uprisings, such as Colorum and
Sakdal Uprising in Luzon. Peasants and workers found refuge from Under the term of President Elpidio Quirino, the Land Settlement
millenarian movements that gave them hope that change could still Development Corporation (LASEDECO) was established to accelerate
happen through militancy. and expand the resettlement program for peasants.

During the years of the Commonwealth government, the This agency later on became the National Resettlement and
situation further worsened as peasant uprisings increased and Rehabilitation Administration (NARRA) under the administration of
landlord-tenant relationship became more and more disparate. President Ramon Magsaysay. It was during the Magsaysay
President Quezon laid down a social justice program focused on the Administration (1953-1957) that an attempt on land reform was
purchase of haciendas, which were to be divided and sold to made. Magsaysay saw the importance of pursuing genuine land
tenants. His administration also created the National Rice and Corn reform program and convinced the Congress, majority of which
Corporation (NARIC) to assign public defenders to assist peasants in were landed elites, to pass legislation to improve the land reform
court battles for their rights to the land, and the Court of Industrial situation.
Relations to exercise jurisdiction over disagreements arising from In 1954, Republic Act No.1199 or the Agricultural Tenancy Act was
landowner-tenant relationship. The homestead program also passed to govern the relationship between landholders and tenant
continued through the National Land Settlement Administration farmers, protecting the tenurial rights of tenants and enforced
(NLSA). Efforts toward agrarian reform by the Commonwealth failed tenancy practices. Through this law, the Court of Agricultural
because of many problems such as budget allocation for the Relations was created in 1955 to improve tenancy security, fix land
settlement program and widespread peasant uprisings. World War II rentals of tenanted farms, and resolve land disputes filed by the
put a halt to all interventions to solve these problems as the landowners and peasant organizations. The Agricultural Tenancy
Japanese occupied the country Commission was also established to administer problems created by
Post-War Interventions toward Agrarian Reform tenancy.

Rehabilitation and rebuilding after the war were focused on The Agricultural Credit and Cooperative Financing Administration
providing solution to the (ACCFA) was also created mainly to provide warehouse facilities and
assist farmers in marketing their products. The administration
problems of the past. spearheaded the establishment of the Agricultural and industrial
bank of to provide easier terms in applying for homestead and other
The administration of President Roxas passed Republic Act No. 34 to farmlands.
establish a 70-30 sharing arrangement between tenant and
landlord, respectively, which reduced the interest of landowners' NARRA accelerated the government’s resettlement program and
loans to tenants at six percent or less. The government also distribution of agricultural lands to landless tenants and farmers. It
attempted to redistribute hacienda lands, falling prey to the woes of also aimed to convince members of the Huks, a movement of rebels
in Central Luzon, to resettle in areas where they could restart their improvement, and public land distribution. Despite being one of
lives as peaceful citizens. the most comprehensive pieces of land reform legislative ever
passed in the Philippines, congress did not make any effort to
A major stride in land reform arrived during the term of President come up with a separate bill to fund its implementation, despite
Diosdado Macapagal through the agricultural Land Reform Code the fact that it proved beneficial in the provinces where it was
(Republic Act. No. 3844). pilot tested.
Primary Source: Declaration of Policy under RA No. 3844 or Agrarian reform Efforts under Marcos
Agricultural Land Reform Code
President Marcos declared Martial Law in 1972, enabling him to
Source: Section 2. Declaration of Policy – it is the policy of the State: essentially wipe out the landlord- dominated Congress. Through his
1. To establish owner-cultivatorship and the economic family- “technocrats” he was able to expand executive power to start a
size farm as the basis of Philippine agriculture and, as fundamental restructuring “of government, including its efforts in
consequence divert landlord capital in agriculture to solving the deep structural problems of the countryside. Presidential
industrial development. Decree No. 27 or the Code of Agrarian Reform of the Philippines
became the core of agrarian reform during Marcos regime.
2. To achieve a dignified existence for the small farmers free
from pernicious institutional restraints and practices; Primary Source: Presidential Decree No.27, 21 October 1972

3. To create a truly viable social and economic structure in This shall apply to tenant farmers of private agricultural lands
agriculture conducive to greater productivity and higher primarily devoted to rice and corn under a system of sharecrop or
farm incomes. lease-tenancy, whether classified as landed estate or not;

4. To apply all labors laws equally without discrimination to The tenant farmer, whether in land classified as landed estate or
both industrial and agricultural wage earners. not, shall be deemed owner of a portion constituting a family-size
5. To provide a more vigorous and systematic land farm of five (5) hectares if not irrigated and three (3) hectares if
resettlement program and public land distribution; and irrigated;
6. To make the small farmers more independent, self-reliant In all cases, the landowner may retain an area of not more than
and responsible citizens, and a source of genuine seven (7) hectares if such landowner is cultivating such are or will
strength in our democratic society. now cultivate it;
This code abolished share tenancy in the Philippines and For the purpose of determining the cost of the land to be
prescribed a program to convert tenant-farmers to lessees and transferred to the tenant-farmer pursuant to this Decree, the value
later on owner-cultivators. of the land shall be equivalent to two and one-half (2 ½) times the
It also aimed to free tenants from tenancy and emphasize owner average harvest of three normal crop years immediately preceding
cultivatorship and farmer independence, equity, productivity the promulgation of this Decree.
The total cost of the land, including interest at the rate of six (6) per However, the landlord class still found ways to circumvent the law.
centum per annum, shall be paid by the tenant in fifteen (15) years Because only rice lands were the focus of agrarian reform, some
of fifteen (15) equal annual amortizations; landlords only needed to change crops to be exempted from the
program, such as coconut and sugar lands. Lands worked by wage
In case of default, the amortization due shall be paid by the farmers’ labor were also exempt from the program, so the landed elite only
cooperative in which the defaulting tenant-farmer is a member, with had to evict their tenants and hired workers instead. Landlessness
the cooperative having a right of recourse against him; increased, which made it all the more difficult from the program.
The government shall guaranty such amortizations with Many other methods were employed by the elite to find a way to
shares of stock in government –owned and government –controlled maintain their power and dominate, which were worsened by the
corporations corruption of Marcos and his cronies who were also involved in the
agricultural sector.
No title to the land owned by the tenant-farmers under this decree
shall be actually issued to a tenant-farmer unless and until the Post 1986 Agrarian Reform
tenant –farmer has become a full-fledge member of a duly The overthrow of Marcos and the 1987 Constitution resulted in a
recognized farmer’s cooperative. renewed interest and attention to agrarian reform as President
Title to land acquired pursuant to this Decree or the Land Reform Corazon Aquino envisioned agrarian reform to be centerpiece of her
Program of the government shall not be transferable except by administration’s social legislation, which proved difficult because her
hereditary succession or to the Government in accordance with the background betrayed her she came from a family of a wealthy and
provisions of this Decree, the Code of Agrarian Reforms and other landed clan that owned the Hacienda Luisita.
existing laws and regulations. On 22 July 1987, Aquino issued Presidential Proclamation 131 and
The Department of agrarian Reform through its Secretary is hereby Executive Order 229, which outlined her land reform program In
empowered to promulgate rules and regulations for the 1988, the Congress passed Republic Act No. 6657 or the
implementation of this Decree. Comprehensive Agrarian Reform Law (CARL) , which introduced the
program with the same name (Comprehensive Agrarian Reform
“Operation Land Transfer” on lands occupied by tenants of more Program or CARP), it enabled the redistribution of agricultural lands
than seven hectares on rice and corn lands commenced, and to tenant-farmers from landowners, who were paid in exchange by
through legal compulsion and an improved delivery of support the government through just compensation and allowed them to
services to small farmers, agrarian reform seemed to be finally retain not more than five hectares. Corporate landowners were,
achievable. however, allowed under law to voluntarily divest a proportion of
Under the rice self-sufficiency program “Masagana 99” farmers were their capital stock, equity, or participation in favor of their workers
able to borrow from banks and purchase three-hectares plots of or other qualified beneficiaries instead of turning over their land to
lands and agricultural inputs. the government.
CARP was limited because it accomplished very little during the the middle class , the opposition, particularly the landed bloc, was
administration of Aquino. It only accomplished 22.5% of land not yet consolidated; and she possessed “lawmaking powers” as
distribution in six years owing to the fact that Congress, dominated head of “ revolutionary government”. These conditions could have
by the landed elite, was unwilling to fund the high compensation empowered her to act quickly to implement a radical agrarian
costs of the program. It was also mired in controversy, since Aquino reform pogram. But Aquino copped out and left it to Congress to
seemingly bowed down to the pressure of her relatives by allowing decide on the program’s final fate- a decision that would deal a
the stock redistribution option. Hacienda Luisita reorganized itself lethal blow to CARP’s prospects as the landlord- dominated
into a corporation and distributed stocks to farmers Congress succeeded in emasculating it. Aquino, a member of landed
elite family, conceded to the interests of her very own class. CARP
Compromised Agrarian Reform Program under Aquino’s greatly disappointed reformist hopes. It was a disabled and
Administration conservative version of what stakeholders and civil society actors
When she took over the leadership in 1986 the poverty incidence had clamored for.
was 44.2% with a huge debt burden inherited from Marcos The following are the shortcomings of CARP, as a legislation favoring
administration amounting to $26.3 billion. It declined to 40.2 the landed elites;
percent in 1988, and stagnated at 39.9 percent in 1991, as growth
stalled and the government’s commitment to economic stabilization  The 10-year implementation schedule encouraged
held back spending on infrastructure and social services . evasion especially with the exemption of
commercial farms. Several exception laws facilitated
Historically speaking, Land reform has almost always been referred the exclusion of certain large estates from CARP or
to as the cornerstone of every administration. Every Philippine reclassified the lands so the estate was off-limits for
administration from the presidency of Quezon to President Arroyo- CARP.
has paid some attention to the need for land reform in one way or
another, from issued of tenancy, share cropping, and leasebacks, to  The practice of anticipatory and fraudulent land
Marcos’s rice- and-corn land program (PD 23) and ultimately to the transfers.
Aquino government’s historic CARP.
 A complex and unfair land valuation system, which
President Aquino initially recognized the importance of agrarian favored landowners and gave rise to corruption.
reform as a development strategy, for the country’s rehabilitation.
She heralded her land reform program as revolutionary and a  The penalties for non-compliance of CARP was weak
breakthrough in resolving agrarian injustice. Her ascendancy into and the financial support was meager.
power created great expectations; large numbers of peasants in  Progress under the government’s land
Negros even regarded her as the “Last Hope” for a peaceful redistribution program has been slow due to
agrarian reform. Before the drafting of the 1987 Constitution, inadequate funding, administrative problems of
Aquino had a rare opportunity to reform the feudal system in the surveying and land valuation, and opposition of
countryside, she enjoyed massive popular support especially among landlords.
Order No. 364 was enacted to widen the function of the department
in the Philippines.
A dilemma during the Ramos Administration (1992-1998) was to
revive public trust in the agrarian reform program. The program was Also, the order added jurisdiction over the Philippine Commission
deemed a failure during the Aquino administration because former on Urban Poor (PCUP) and the recognition of the ownership of
president Aquino was a member of the Cojuangco Family which ancestral lands.
owned one of the largest haciendas in Luzon the Hacienda Luisita,
the hacienda which was mainly devoted to sugarcane production However less than a year later, president Arroyo signed Executive
was notably exempted from agrarian reform which was Order No. 456 which instructed the Department of land reform to
concentrated mostly and corn lands. revert to its original name, Department of Agrarian Reform. This
order considered all the important factors for agrarian reform to
Thus, President Fidel Ramos made the program one of the priorities promote beneficial activities for the agricultural sector, it stated that
of his administration. He enacted laws that strengthened the the Comprehensive Agrarian Reform Law goes beyond just land
implementation of CARP (Republic Act No.7905). He limited the land reform but includes the totally of all factors and support services
conversion schemes by making certain types of agricultural and as designed to lift the economic status of the beneficiaries.
non-restricted to be converted. He also signed Republic Act No.
8532 (Agrarian Reform Fund Bill) which provided an additional php On August 7, 2009 president Arroyo signed Republic Act No. 9700
50 billion for CARP and extended its implementation for another 10 extending the comprehensive Agrarian Reform Program for another
years. Five years beginning July 2009. That same law allots php 150 billion
for the acquisition and distribution of 1.6 million hectares services
for farmers.
Thought he had a short term of office president Joseph Estrada The new deadline of CARP expired in 2008, leaving 1.2 million
(1998-2000) enacted Executive Order No. 151 that consolidated farmer beneficiaries and 1.6 million hectares of agricultural land to
small farm operation into medium or large scale enterprise to be distributed to farmers.
quality for long term capital.
In 2009, president Arroyo signed Republic Act No. 9700 or the
He also ordered the DAR to plan joint project between private Comprehensive Agrarian Reform Program Extension with Reforms
investors and the agrarian sector under his Magkabalikat para sa (CARPER), the amendatory law that extended the deadline to five
kaunlarang Agraryo or MAGKASAKA program. more years. Section 30 of the law also mandates that any case
and/or proceeding involving the implementation of the provisions of
CARPER and the future of Agrarian Reform in the Philippines CARP, as amended, which may remain pending on 30 June 2014
The department of Agrarian Reform was re named twice during the shall be allowed to proceed to its finality and executed even beyond
administration of president Gloria Macapagal Arroyo (2000-2010), it such date.
was named the department of land Reform (Executive Order No. From 2009 to 2014, CARPER has distributed a total of 1
364, September 27,2004 and got back to using DAR again (Executive million hectares of land to 900,000 farmer beneficiaries. After 27
years of land reform and two Aquino administration, 500,000  Taxation for development is aligned to the strategies for
hectares of lands remain undistributed. development which include:
o Generation for capital for economic growth
The DAR and the Department of Environment and Natural
o The efficient allocation of resources for balance socio-
Resources (DENR) are the government agencies mandated to fulfill
economic development
CARP and CARPER, but even the combined effort and resources of
o The equitable sharing of the benefits and burdens of
the two agencies have proved incapable of fully achieving the goal
economic effort, and
of agrarian reform in the Philippines. The same problems have
o The preservation of the economic independence and
plagued its implementation; the powerful landed elite and the
self - sufficiency of the country.
ineffectual bureaucracy of the Philippine government. Until these
two challenges are surmounted, genuine agrarian reform in the Adam Smith’s Canon’s of taxation:
Philippines remains but a dream to Filipino farmers who have been
fighting for their right to landownership for centuries. 1. Equity – Taxes must be based on the taxpayer’s ability to pay, as
measured by this size of income. This permits the determination
Chapter 6 of a tax differentiation between two taxpayers based on relevant
differences.
Theory and Purpose of Taxation 2. Certainty – Taxpayers should know which taxes they are subject
to, the amount to [ and the manner of payment. This cannon is
A. Bases and Purposes necessary in order to avoid overpayment or underpayment of
taxes evasion, or discouragement on the part of the taxpayer to
 A tax is a compulsory contribution from the person to the
pay.
government to defray the expenses incurred in the common
3. Convenience – Takes into account the convenience of the place,
interest of all without reference to special benefits conferred
time and manner of payment, this principle demands that the
upon taxpayer.
government must locate its collection offices at places where
 Taxes enable the government to perform its public as well as its
they are easily and conveniently accessible to taxpaying income
proprietary function.
taxes.
 Taxes started as voluntary contribution made by members of
4. Economy – tax administration should not be involved too much
ancient government. As these societies grew and function of
expenses of the government. If the tax is to be economical, the
government with respect to societal goal expanded, taxes
cost of its collection must be minimal; otherwise the cost of
became compulsory.
collecting tax will be greater than revenue realized. Economy in
 With the context of the development, taxation acquired a more
taxation means that taxation should not exert negative
significant role as a fiscal instrument to promote the goals of the
influences on productive undertaking. Therefore, it should not
less-developed countries.
be too high so as to discourage investment nor too low to
 Tax policies and systems are formulated and implemented to
permit diseconomy.
support the development thrusts of developing countries.
In today’s world, taxation is a reality that all citizens must contend guard, government officials, and vagrants. The Filipinos who were
with for the primary reason that governments raise revenue from once satisfied with agricultural production for subsistence had to
the people they govern to be able to function fully. In exchange for increase production to meet the demands of payments and a more
the taxes that people pay the government promises to improve the intensive agricultural system had to be introduced. Later on, half of
citizen’s live through good governance. Taxation, as a government the tribute was paid in cash and the rest with produce. This financed
mechanism to raise funds, developed and evolved through time, the conquest of the Philippines.
and in the context of the Philippines, we must understand and that
it came with our colonial experience. Toward the end of the sixteenth century, the Manila-Acapulco trade
was established through the galleons, a way by which the Spaniards
Taxation in Spanish Philippines could make sure that European presence would be sustained once a
year, the galleon would be loaded up with merchandise from Asia
The Philippines may have abundant natural resources even before and sent to New Spain (Mexico), and back.
the encroachment of the Spaniards, but our ancestors were mainly
involved in a subsistence economy. And while the payment of This improved the economy of the Philippines and reinforced the
tribute or taxes (buhis/buwis/handug) or the obligation to provide control of the Spaniards all over the country. Tax collection was still
labor services to the datus in some early Filipino communities in the very poor and subsidy from the Spain would be needed through the
Philippines may resemble taxation, it is essentially different from the situado real delivered from the Mexican treasury to the Philippines
contemporary meaning of the concept. The arrival of the Spaniards through the galleons. This subsidy stopped as Mexico became
altered this subsistence system because they imposed the payment independent in 1820.
of tributos (tributes) from Filipinos, similar to what had been
practiced in all colonies in America. In 1884, the payment of tribute was put to a stop and was
replaced by a poll tax collected through a certificate of identification
The purpose is to generate resource to finance the maintenance of called the cedula personal. This is required from every resident and
the islands, such as salaries of government officials and expenses of must be carried while traveling. Unlike the tribute, the payment of
the clergy. cedula is by person, not by family. Payment of the cedula is
progressive and according to income categories. This system,
The difficulty faced by the Spaniards in revenue collection through however was a heavy burden for the peasants and was easy for the
the tribute was the dispersed nature of the settlements, which they wealthy. But because of this, revenue collection greatly increased
solved by introducing the system of reduccion by creating pueblos, and became the main source of government income. The Chinese in
where Filipinos were gathered and awarded plots of land to till. the Philippines were also made to pay their discriminatory cedula
Later on, the settlements will be handled by encomenderos who which was bigger than what the Filipinos paid. Two direct taxes were
received rewards from the Spanish crown for their services. added in 1878 and imposed on urban incomes. Urbana is a tax on
the annual rental value of an urban real estate and industria is a tax
on salaries, dividends , and profits. These taxes were universal and
Exempted from payment of tributos were the principales: alcaldes, affected all kinds of economic activity except agriculture, which was
gobernadores, cabezas de barangay, soldiers, members of the civil exempt to encourage growth. Indirect taxes such as customs duties
were imposed in exports and imports to further raise revenue, natives on their behalf. The principales who were given position
especially during the nineteenth century when economic growth such as cabezas de barangay or alcaldes in the local government
increased exponentially. There were no excise taxes collected by the were able to enrich themselves by pocketing tributos and/or fallas,
Spaniards throughout the years of colonialism. The colonial while the peasants were left to be abused. Taxation appeared
government also gained income from monopolies, such as the sale progressive but the disparity between less taxed principales and the
of stamped paper, manufacture and sale of liquor, cockpits, and heavily taxed peasants made the rich richer and the poor poorer.
opium, but the biggest of the state monopolies was tobacco, which
began in 1781 and halted in 1882. Only certain areas were assigned Taxation under the Americans
to cultivate tobacco, which the government purchased at a price The Americans who required the Philippines aimed to make the
dictated to the growers. This monopoly made it possible for the economy self-sufficient by running the government with the
colony to create a surplus of income that made it self-sufficient smallest possible sum of revenue and create surplus in the budget.
without the need for the situado real and even contributed to the From 1898 to 1903, the Americans followed the Spanish system of
Treasury of Spain. taxation with some modifications, noting that the system introduced
by the Spaniards were outdated and regressive. The military
Forced labor was a character of Spanish colonial taxation in the government suspended the contracts for the sale of opium, lottery,
Philippines and was required from the Filipinos. It proved useful in and mint charges for coinages of money. Later on, the urbana would
defending the territory of the colony and augmenting the labor be replaced by tax on real estate, which became known as the land
required by woodcutting and shipbuilding especially during the time tax. The land tax was levied on both urban and rural real estates.
of the galleon trade. Through the polo system, male Filipinos were The problem with land tax was that land titling in the rural area was
obliged to serve, a burden that resulted in an increase in death rate very disorderly : the appraising of land value was influenced by
and fight to the mountains., which led to a decrease in population in political and familial factors and the introduction of a taxation
the seventeenth century. This changed later on, as polos, and system on agricultural land faced objections from the landed elite.
servicios became lighter, and was organized at the municipal level. Tax evasion was prevalent, especially among the elites.
Labor provided was used in public works, such as the building of
roads and bridges. Some were made to serve the municipal office or The Internal Revenue Law of 1904 was passed as a reaction to the
as night guards. Males were required to provide labor for 40 days a problems of collecting land tax. It prescribed ten major source of
year (reduced) to 15 days a year in 1884). They may opt out by revenue:
paying the fallas of three pesos per annum, which was usually lost to
corruption because it was collection at the municipal level and were (1) Licensed taxes on forms dealing in alcoholic beverages and
known as caidas or droppings. The polos would be called prestacion tobacco,
( personal services) by the second half of the nineteenth century. (2) Excise taxes on alcoholic beverages and tobacco products,
Taxation in the Philippines during the Spanish colonial period was (3) Taxes on banks and bankers,
characterized by the heavy burden placed on the Filipinos, and the (4) Document stamp taxes,
corruption of the principales, or the former datus and local elites (5) The cedula,
who were co-opted by the Spaniards to subjugate and control the (6) Taxes on insurance and insurance companies,
(7) Taxes on forest products, every corporation. In 1939, the Commonwealth government drafted
(8) Mining concessions, the National Internal Revenue Code, introducing major changes in
(9) Taxes on business and manufacturing, and the new tax system, as follows:
(10)Occupational license.
1. The normal tax of three percent and the surtax on income was
The cedula went through changes in the new law as the rate was replaced by a single tax at a progressive rate.
fixed per adult male, which resulted in a great decline in revenues. 2. Personal exemptions were reduced
In 1907, some provinces were authorized to double the fee for the 3. Corporation income tax was slightly increased by introducing
cedula to support the construction and maintenance of roads. The taxes on inherited estates or gifts donated in the name of dead
industria tax was levied on the business community and became a persons.
highly complex system that assigned a certain tax to an industrial or 4. The cumulative sales tax was replaced by a single turnover tax of
commercial activity according to their profitability. The new act also 10% on luxuries.
imposed a percentage tax on sales payable quarterly. In 1913, the 5. Taxes on liquors, cigarettes, forestry, products, and mining were
Underwood-Simmons Tariff Act was passed, resulting in a reduction increased.
in the revenue of the government as export taxes levied on sugar, 6. Dividends were made taxable.
tobacco, hemp, and copra were lifted. To make up for the loss, then
Governor General Francis Burton Harrison urged that tax receipts be The introduced tax structure was an improvement of the earlier
increased to make up for the loss. Minor changes were made to the system introduced by the Americans, but still remained inequitable.
1904 Internal Revenue Act such as the imposition of taxes on mines, The lower class still felt the bulk of the burden of taxation, while the
petroleum products, and dealers of petroleum products and upper class, the landed elite or the people in political positions,
tobacco. were able to maneuver the situation that would benefit them more.
The agriculture sector was still taxed low to promote growth, but
New sources of taxes were introduced later on. In 1914, an income there was no incentive for industrial investment to take root and
tax was introduced; in 1919, an inheritance tax was created; and in develop. Finally, a common character of taxation during the
1932, a national lottery was established to create more revenue for American occupation in the Philippines was not used to diversity the
the government. However, these new creations were not enough to economy or direct economic development as some sectors still
increase government revenues. Taxation during the carried the disproportionate share of the tax burden. As World War
Commonwealth Period II reached the Philippine shores, economic activity was put to a stop
and the Philippines bowed to a new set of administration, the
New measures and legislations were introduced to make the Japanese. The Japanese military administration in the Philippines
taxation system appear more equitable during the Commonwealth. during World War II immediately continued the system of tax
Income tax rates were increased in 1936, adding a surtax rate on collection introduced during the commonwealth, but exempted the
individual net incomes in excess of 10,000 pesos. Income tax rates of articles belonging to the Japanese armed forces. Foreign trade fell
corporations were also increased. In 1937, the cedula tax was and the main sources of taxation came from amusements,
abolished, which appeared to be progressive move; but in 1940, a manufactures, professions, and business licenses. As the war raged,
residence tax was imposed on every citizen aged 18 years old and on
tax collection was difficult task and additional incomes of the while the landed elite who held business interest were in Congress
government were derived from the sales of the National to ensure that taxes would not be levied to them who belonged to
Sweepstakes and sale of government bonds. The expenditure of the the higher classes of society. The period of the post-war republic
Japanese military government grew greatly and they issued military also saw a rise in corruption. From 1959 to 1968, Congress did not
notes in order to cover the costs of the war. pass any tax legislation despite important changes in the economy
and the vested interest of Filipino businessmen in Congress would
Fiscal policy from 1946 to Present manifest in many instances such as the rejection of taxes on
The impact of the war on the Philippines economy was effectively imports. Indirect taxation still contributed to three quarters of tax
disparate, as Manila, the capital, was razed to the ground while the revenues and the Omnibus Tax Law of 1969 did not increase the
rest of the Philippines was relatively untouched. But the highly ratio of income tax to general tax revenue. Collection of taxes
agriculture based economy was disrupted. The United States may remained poor; tax structure was still problematic; and much of
have declared the Philippines independent, but as the country public funds were lost to corruption, which left the government
needed rehabilitation funds from the United States, the dependency incapable of funding projects geared toward development. Under
of the Philippines to the Americans was an opportunity to be taken the Marcos authoritarian regime, the tax system remained
advantage of by the former colonial administrators. The economic regressive. During the latter part of the Marcos’s years (1981-1985),
situation was so problematic that by 1949, there was a severe lack the tax system was still heavily dependent on indirect taxes, which
of funds in many aspects of governance, such as the military and made up 70% of total tax collection. The tax system also remained
education sectors. No efforts were made to improve tax collection unresponsive. Taxes grew at an average annual rate of 15% and
and the United States advised the adoption of direct taxation. The generated a low tax yield. Tax effort defined as the ratio between
administration of President Manuel Roxas declined the proposal the share of the actual tax collection in gross domestic product and
because it did not want to alienate its allies in Congress. The predictable taxable capacity, was at a low 10.7%.
impetus for economic growth came during the time of President As Corazon Aquino took the helm of the government after the EDSA
Elpidio Quirino through the implementation of import and exchange Revolution, she reformed the tax system through the 1986 Tax
controls that led to import substitution development. This policy Reform Program. The aim was to improve the responsiveness of the
allowed for the expansion of a viable manufacturing sector that tax system, promote equity by ensuring that similarly situated
reduced economic dependence on imports. New tax measures were individuals and firms bear the same tax burden, promote growth by
also passed, which included higher corporate tax rates that withdrawing or modifying taxes that reduce incentives to work or
increased government revenues tax revenue assumed presidency. produce, and improve tax administration by simplifying the tax
While the succeeding presidencies of Magsaysay, Garcia and system and promoting tax compliance.
Macapagal promised to study the tax structure and policy of the
country (through the creation of a Tax Commission in 1959 by A major reform in the tax system introduced under the term of
means of Republic Act No. 2211) to make way for a more robust and Aquino was the introduction of the value-added tax (VAT), with the
efficient tax collection scheme, post-war fiscal policy remained following features:
regressive, characterized by the overburdening of the lowest classes
1. uniform rate of 10% on sale of domestic and imported goods through the Comprehensive Tax Reform Program, which was
and services and zero percent on exports and foreign-currency implemented to (1) make the tax system broad-based simple, and
denominated sales; with reasonable tax rates; (2) minimize tax avoidance allowed by
2. ten (10) percent in lieu of varied rates applicable to fixed taxes existing flaws and loopholes in the system; (3) encourage payments
(60 nominal rates), advance sales tax, tax on original sale, by increasing tax exemptions levels, lowering the highest tax rates
subsequent sales tax, compensating tax, miller’s tax, and simplifying procedure; and (4) rationalize the grant of tax
contractor’s tax, brokers tax, film lessors and distributor’s tax, incentives, which was estimated to be worth 531.7 billion pesos in
excise tax, on solvents and matches, and excise tax on processed 1994.
videotapes;
3. two percent tax on entities with annual sales or receipt of less The VAT base was also broadened in 1997 to include services,
than 5,200,000; through Republic Act 7716. The features of the improved VAT law
4. adoption of tax credit method of calculating tax by subtracting were as follows:
tax on inputs from tax on gross sales; 1. Restored the VAT exemptions for all cooperative (agricultural,
5. exemption of the sale of basic commodities such as agriculture electric, credit or multipurpose, and others)’ provide that the
and marine food products in their original state, price-regulated share capital of each member does not exceed 515,000 pesos.
petroleum products and fertilizers; and 2. Expanded the coverage of the term “simple processes” by
6. additional 20% tax on non-essential articles such jewelry, including broiling and roasting, effectively narrowing the tax
perfumes, toilet waters, yacht, and other vessels for pleasure base for food products.
and sports. 3. Expanded the coverage of the term “original state” by including
The VAT law was signed in 1986 and put to effect in 1988. While it molasses.
was a reliable source of revenue for the government, new tax laws 4. Exempted from the VAT are the following
would reduce to reliability as legislated exemption grew.  Importation of meat
 Sales or importation of coal and natural gas in whatever form or
Along with tax reform came the administrative reforms, such as the state
restructuring of the Department of finance and its attached agency,  Educational services rendered by private educational institutions
the Bureau of Internal Revenue (BIR) through the Executive Orders duly accredited by the Commission on Higher Education (CHED)
127. Tax collection and tax audits were intensified; computerization  House and lot and other residential dwellings valued at 51
was introduced; and corruption was relatively reduced, which million and below, subject to adjustment using the Consumer
improved the trust in the BIR in general. As a result of the tax reform Price Index (CPI)
of the Aquino administration, both tax and revenue effort rose,  Lease of residential units with monthly rental per unit of not
increasing from 10.7% in 1985 to 15.4% in 1992. more than 58,000 subject to adjustment using CPI
 Sale, importation, printing, or publication of books and any
Greater political stability during the administration of Fidel Ramos in newspaper.
1992 allowed for continued economic growth. The Ramos
administration ventured into its own tax reform program in 1997
The succeeding term of president Joseph Estrada in 1998 was too Implemented at the start of 2018, Package 1A or the Train law
short to constitute any change in the tax system. Then Vice exempts those earning annual taxable incomes of P250,000 and
President Gloria Macapagal-Arroyo was swept to power through below from paying personal income taxes. In exchange, new taxes
another EDSA Revolution. As president, she undertook increased were imposed on automobiles, fuel and sugar-sweetened
government spending without adjusting tax collections. This beverages, among others.
resulted in large deficits from 2002 to 2004.
Duterte's Legacy
The government had to look for additional sources of revenue, and
in 2005, the Expanded Value-Added Tax (E-VAT) was signed into law Train law also removed the value-added tax (VAT) on medicines for
as Republic Act 9337. This expanded the VAT base, subjecting to VAT diabetes, hypertension and high cholesterol; and lowering estate
energy products such as coal and petroleum products and electricity and donor taxes to a single rate of 6 percent to free up idle real
generation, transmission, and distribution. Select professional properties for productive use.
services were also taxed. In February 2006, the VAT tax rate was also Latest available data showed that combined Bureaus of Internal
increased from 10% to 12%. Revenue (BIR) and of Customs (BoC) collections from the Train law
As president Benigno Aquino III succeed President Arroyo in 2010, reached P91.3 billion in the first nine months of 2019. This was 107
he promised that no new taxes would be imposed and additional percent higher than the actual Train revenues from January to
revenue would have to come from adjusting existing taxes. The September 2018.
administrations ventured into the adjustment of excise tax on liquor Total revenues for the nine months to September were said as to
and cigarettes or the Sin Tax Reform, motivations for which was have surpassed the government’s P77.3 billion estimate for the
primarily fiscal, public health, and social order- related period by P14.1 billion or 18.2 percent.
considerations. Republic Act 10351 was passed, and government
revenues from alcohol and tobacco excise taxes increased. With the strength of Train and tax administration reforms, the BIR
Collections from tobacco and alcohol in 2015 made up 1.1% of the and BoC managed to collect over P2.8 trillion, combined in 2019,
Gross domestic Product and the improvement in tax collection with the internal revenue agency posting a 10.67-percent increase in
resulted in the Philippines receiving a credit rating upgrade into collection to P2.33 trillion and the customs bureau collecting 6.32
investment grade status. The Sin Tax Reform was an exemplar on percent higher with P630.57 billion.
how tax reform could impact social services as it allowed for the Overall, government revenue in 2019 reached P3.13 trillion, missing
increase of the Department of health budget (triple in 2015) and the P3.14-trillion program by 0.39 percent but up 10.08 percent
free health insurance premiums for the poor people enrolled in from 2018’s P2.85 trillion.
PhilHealth increased (from 55.2 million in 2012 to 515.4 million in
2015). This translated to the highest revenue effort of 16.86 percent, 0.5
percentage points higher from 16.36 percent in 2018. Tax effort also
In the first three years of President Rodrigo Duterte, one of his top rose by 0.47 percentage points from 14.72 percent to 15.19 percent
accomplishments was the passage of the Tax Reform for — the highest in 22 years.
Acceleration and Inclusion Law or Train.
Meanwhile, the Department of Finance (DoF) has said that the The Duterte administration also passed an estate tax amnesty
Train’s income tax cuts for 99 percent of Filipino taxpayers provided program under the partially vetoed RA 11213 or the Tax Amnesty
more money in their pockets or equivalent to one-month’s take law in 2019.
home pay. This boosted strong consumer spending that helped fuel
growth in 2019’s fourth quarter. The amnesty covers the estate of the deceased who died on or
before December 31, 2017. An estate tax amnesty rate of 6 percent
The country’s gross domestic product growth in the fourth quarter with a minimum tax amnesty amount of P5,000 shall be imposed on
of 2019 was recorded at 6.4 percent, bringing the full-year economic the deceased’s total net taxable estate at the time of his or her
expansion to 5.9 percent. death without penalties at every stage of property transfer.
Another game-changing reform of the Duterte administration is the The BIR expects to collect some P6.28 billion from the program.
passage of the Package 2 Plus of the government’s comprehensive
tax reform program. On the other hand, the Duterte administration’s campaign against
delinquent offshore gaming operators resulted in a P6.42-billion tax
The measure, or Republic Act (RA) 11467, was signed into law on collection last year.
January 23. It imposes additional “sin” taxes on alcohol, heated
tobacco and vapor products. The figure was 169.74 percent higher than the collection of P2.38
billion from the Philippine offshore gaming operator (POGO) sector
The Finance department estimated earlier that the net incremental in the previous year.
revenue from the measure to reach P17.1 billion this year.
Broken down, the BIR collected P5.13 billion in withholding taxes,
Another milestone of the Duterte administration is the passage of P644.07 million in income taxes, P91.13 million in VAT and
the RA 11203 or “Rice Tariffication Law” that took effect in March percentage taxes, P81.11 million in documentary stamp taxes and
last year. P469.13 million in other taxes from POGOs.
Under the law, P10 billion from its proceeds was earmarked for the TYPES OF TAXES
Rice Competitiveness Enhancement Fund, which will finance the There are two types of taxes: national and local. National taxes are
modernization of the country’s rice industry and provide farmers the ones paid to the government thought the Bureau of Internal
with access to credit and training as well as funds for mechanization, Revenue. The national system is based on the National Internal
high-quality seeds and fertilizers, among others. Revenue Code of 1997 or the Republic Act No. 8424 otherwise
known as the Tax Reform Act of 1997 as amended
Tax collections from rice imports covered by the law reached P12.3 The types of national taxes are as Follow:
billion in 2019, “assuring the government of sufficient financing 1. Capital Gains Tax- is a tax imposed on gains that may have been
support for the P10-Billion Rice Competitiveness Enhancement realized by a seller from the sale, exchange or other disposition of
Fund,” according to the Department of Finance. capital assets located in the Philippines including pacto de reto sale (
a sale with a condition for repurchase ) and other forms of
conditional sale.
2. Documentary Stamp Tax is a tax on documents instruments, loan Percentage taxes are usually based on a fixed rate. They are usually
agreements, and papers evidencing the acceptance assignments, paid monthly by business or professionals. However, some special
sale or transfer of an obligation, rights or property incident thereto. industries and transactions pay percentage tax on a quarterly basis.
Documentary stamp taxes are evident on documents like bank 7.Value-Added Tax is a business tax imposed and collected from the
promissory notes, deed of sale and deed of assignment on transfer seller in the course of trade or business on every sale of properties
of shares or corporate stock ownership. (real or personal), lease of goods or properties (real or personal), or
3. Donors Tax - a tax on a donation or gift. It is also a tax imposed on vendors of services. It is an indirect tax; thus, it can be passed on to
the gratuitous transfer of property between two or more persons the buyer, buyer, causing the increase of prices of most goods and
who are living at the time of the transfer. It shall apply whether the services bought and paid by consumers. VAT returns are usually filed
transfer is in trust or otherwise, whether the gift is direct or indirect and paid monthly and quarterly.
and whether the property is real or personal tangible or intangible.
A donor’s tax is based on a graduated schedule of tax rate. The latest law on Taxation is RA 9337 signed on May 24,2005 by
4. Estate Tax - a tax on the right of the deceased person to transmit president Gloria Arroyo is known as the expanded value added tax
his/her estate to lawful heirs and beneficiaries at the time of death or the E-VAT law.
and on certain transfer which are made by law as equivalent to 8. Excise Tax is a tax imposed on goods manufactured or produced in
testamentary disposition. It is not a tax on property. It is a tax the Philippine for domestic sale or consumption or any other
imposed on the privileges of transmitting property upon the death disposition. It is also imposed on things that are imported.
of the owner. The estate tax is based on the laws in force at the time 9. Withholding Tax on Compensation is the tax withheld from
of death notwithstanding the postponement of the actual individuals receiving purely compensation income arising from an
possession or enjoyment of the estate by the beneficiary. Estate tax employer – employee relationship. This tax is what employers
is also based on a graduated schedule of tax rate. withheld in their employees compensation income and remit to the
5. Income Tax - a tax on all annual profits made from property government thought the BIR or authorized accrediting agent.
ownership, profession, trades or offices, it is also a tax on a person’s 10. Expanded withholding Tax is prescribed only for certain payors
income, emoluments, profits and the like. Self-employment like those withheld on rental income and professional income. It is
individual and corporate taxpayers pay quarterly income taxes from creditable against the income tax due of the payee for the taxable
the first quarter to the third quarter. And instead of filing quarterly quarter year.
income tax on the fourth quarter, they file and pay their annual 11. Final Withholding Tax is a kind of withholding tax which is
income tax return for the taxable year. Individual income tax is prescribed only for certain payors and is not creditable against the
based on graduated schedule of tax rate, while corporate income tax income tax due of the payee for the taxable year. An example of
in based on a fixed rate prescribed by the tax law or special law. final withholding tax is the tax withheld by banks on the interest
6. Percentage Tax is a business tax imposed on person or entities income earned on bank deposits.
who sell or lease goods, properties, or services in the course of 12. Withholding Tax on Government Money Payments is the
trade or business whose gross annual sales or receipts do not withholding tax withheld by government offices including
exceed the amount required to register as VAT-registered taxpayers. government owned or controlled corporations and local
government units, before making any payments to private products is an annual fixed tax for every truck, van or any vehicle
individuals, corporations partnership and/ or association. used by manufacturers, producers, wholesalers, dealers, or retailers
Local taxes, on the other hand, is based on the local government in the delivery or distribution of distilled spirits, fermented liquors,
taxation in the Philippines as stated in Republic Act 7160 or the soft drinks, cigars and cigarettes , and other products to sales
Local Government Code of 1991 as amended. These taxes, fees, or outlets, or consumers, whether directly or indirectly, within the
changes are imposed by the local government units, such as province. This type of tax is usually imposed as determined by the
provinces, cities, municipalities , barangays. local provincial councils thought which the truck or trucks pass
Local taxes, on the other hand, include: through or deliver their cargo.
1. Tax on transfer of Real Property Ownership - is imposed on the 8. Tax on Business - is imposed by cities or municipalities on
sale, donation, barter, or on any other mode of transferring business before they will be issued a business license or permit not
ownership of real property. start operations based on the schedule of rates prescribed by the
2. Tax on Business of Printing and Publication is imposed on printing local government code, as amended. Business pay this tax if they
and publication business like that of books, cards, posters, leaflets, apply for a Mayors Permit to conduct their business in the local
handbills, certificates, receipts , pamphlets and other of similar government unit. Rates of these taxes vary among cities and
nature. municipalities.
3. Franchise Tax is a tax on franchised business, at the rate not 9. Fees for Sealing and Licensing of Weights and Measure - are
exceeding fifty percent (50%) of one percent (1%) of the gross imposed for the sealing and licensing of weights and measures. This
annual receipts of the preceeding calendar year based on the is to impose regulations with regards to such weights and measure
incoming receipt (the annual earning) within the territorial as prescribed by the city, provincial or municipal council.
jurisdiction where the franchise is selling in. 10. Fishery Rentals, Fees and Charges are imposed by the
4. Tax on Sand, Gravel and Other Quarry Resources is imposed on municipality/city to grantees of fishery privileges to build fish
ordinary stones, sand , gravel , earth, and other quarry resources, as corrals, oyster, mussels or other aquatic beds or bangus fry areas
defined under the National Internal Revenue Code, as amended. and others as specified in the local Government Code.
This refers to the above materials that are extracted from public 11. Community Tax is the tax levied by cities or municipalities to
lands or from the beds of seas, lakes, rivers, streams, creeks, and every Filipino or a alien living in the Philippines eighteen (18) years
other public water within its territorial jurisdiction. of age or over who has been regularly employed on a wage or salary
5. Professional Tax is an annual tax on each person engaged in the basis for at least thirty (30) consecutive working days during any
exercise or practice of his or her professional that requires calendar year, or who own real property with an aggregate assessed
government examination, like licensure examinations. value of one thousand pesos (php1,000.00) or more or who is
6. Amusement Tax is a tax collected from the proprietors, lessees, or required by law to file an income tax return. Community tax is also
operators of theaters, cinemas, concert halls, circuses, boxing stadia, imposed on every corporation no matter how created or organized.
and other places of amusement. Whether domestic or resident foreign, engaged in or doing business
7. Annual Fixed Tax for Every Delivery Truck or Van of Manufactures in the Philippines.
or Producers, Wholesalers of, Dealers or Retailers in Certain
12. Taxes levied by the barangays on stores or retailers with fixed  For each bond accepted or received;
business establishments with gross sales of receipts of the  For each approval of application in respect to
proceeding calendar year amounting to fifty thousand pesos (php transaction covered by general bond, and
50,000.00) or less, (for city barangays) and thirty thousand pesos  For each Certificate made in the routine administration
(php 30,000.00) or less (for municipal barangays) at a rate not of the bureau.
exceeding one percent (1%) on such gross sales or receipts. Pointers
13. Service Fees or Charges are fees or charges collected by the
barangays for services rendered in connection with the regulation or Test 1 - true or false
the use of barangay- owned properties or service facilities such as Test 2- Multiple choice
palay. Copra. Or tobacco dryers.
14. Barangay Clearance is a fee collected by barangays upon Test 3- Matching type A and B
issuance of barangay clearance, a documents required for many Look for the descriptions of the ff:
government transactions, such as when getting a business permit
from a city or municipal government office or a private company. 1.kasama system
II. The Philippine tax system
2. CARP
A. The Major Revenue Agencies
3.Hukbalahap
1. Bureau of Internal Revenue- is the premier agency which is
in charge of all matters pertaining to internal taxation. 4.Tenancy Act of 1933
The following are the national internal revenue taxes:
 Income Tax 5.Land Registration of 1902
 Estate and Donor’s Tax 6.Maharlika
 Specific taxes on certain articles
 Taxes on business 7.Ferdinand Marcos
 Documentary Stamp Tax 8.Land owner
 Mining Tax
2. Bureau of Customs – the second major revenue-raising 9.Datu
agency of the national government.
10.Tenant
The bureau of Customs is empowered to collect fees, dues,
and charges for the following: 11.Cory Aquino
 Each original import or export entry
 Each entry for immediate transportation of bond 12.Ad Valorem Tax
 Each original internal revenue entry 13.Local/municipal Tax
 For each original withdrawal entry from any bonded
warehouse: 14.Revenue Tax
15.Excise Tax
16.Property Tax
17.National Tax
18.Indirect Tax
19.Personal Tax
20.Dirext Tax
21.Specific Tax
22.Regulatory Tax
Enumerations:
Give the complete names of Gomburza
 Fathers Mariano Gomez, Jose Burgos and Jocinto Zamora
Give 3 main goods and services provided by each level of govt to
the citizens of the Philippines( local and national)
Give the importance of Agrarian land Reform
 Reduction of poverty, reduction of inequality, increased
agricultural productivity
Name aspects of Agrarian Reform
 Economic aspect, religious aspect, legal aspect, moral aspect
Give categorized taxes during the spanish period
 Tributos, urbana taxing, industria taxing

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