Reading in Philippine History with Indigenous People's Studies

Flashcards on Philippine Constitutions, Philippine Taxation and the 1987 Philippine Constitution

Malolos Constitution

Established the First Philippine Republic under President Emilio Aguinaldo in 1899.

1935 Constitution

Drafted during the Commonwealth period under American rule, modeled after the U.S. Constitution, and introduced a presidential form of government.

1943 Constitution

Created a provisional government that was largely under Japanese control during World War II.

1973 Constitution

Enacted under President Ferdinand Marcos, replacing the presidential system with a parliamentary form of government and used to justify martial law.

1986 Freedom Constitution

A provisional constitution enacted by President Corazon Aquino after the 1986 People Power Revolution.

1987 Constitution

The current constitution of the Philippines, reinstating the presidential system, a bicameral Congress, and an independent judiciary.

National Internal Revenue Code (NIRC)

Governs taxation in the Philippines and is implemented by the Bureau of Internal Revenue (BIR).

Income Tax

Tax imposed on individuals and corporations, with progressive rates for individuals and fixed rates for corporations.

Value-Added Tax (VAT)

A 12% tax on the sale of goods and services in the Philippines.

Excise Tax

Tax levied on specific goods like alcohol, tobacco, and petroleum products.

Estate and Donor's Taxes

Taxes on transfers of property either through inheritance or donation.

Documentary Stamp Tax (DST)

Tax imposed on certain legal documents such as deeds, certificates, and bonds.

Property Tax

Taxes imposed on real properties by local government units (LGUs).

Withholding Tax

Taxes deducted directly from salaries or payments by employers and payers.

TRAIN Law (Tax Reform for Acceleration and Inclusion Act, 2018)

Law that lowered personal income tax rates and increased excise taxes on fuel, sweetened beverages, and automobiles.

CREATE Act (Corporate Recovery and Tax Incentives for Enterprises Act, 2021)

Law that reduced corporate income tax rates and streamlined fiscal incentives to attract investment.

Tax Evasion

Illegal avoidance of taxes, such as underreporting income.

Tax Avoidance

Legal means of minimizing tax liabilities through deductions and exemptions.

Preamble (1987 Constitution)

Declares the Filipino people's commitment to building a just and humane society.

Article I: National Territory (1987 Constitution)

Defines the national territory, including terrestrial, fluvial, and aerial domains, as well as maritime zones.

Article II: Declaration of Principles and State Policies (1987 Constitution)

Establishes the basic principles of governance, including sovereignty residing in the people.

Article III: Bill of Rights (1987 Constitution)

Guarantees fundamental civil and political rights, including the right to life, liberty, and property.

Article IV: Citizenship (1987 Constitution)

Defines Filipino citizenship, including provisions for natural-born and naturalized citizens.

Article V: Suffrage (1987 Constitution)

Grants the right to vote to Filipino citizens aged 18 and above, except those disqualified by law.

Article VI: Legislative Department (1987 Constitution)

Establishes a bicameral Congress, including the Senate and House of Representatives.

Article VII: Executive Department (1987 Constitution)

Establishes the President as head of state and government, serving a single six-year term.

Article VIII: Judicial Department (1987 Constitution)

Establishes an independent judiciary headed by the Supreme Court, which has judicial review power.

Article IX: Constitutional Commissions (1987 Constitution)

Creates independent bodies such as the Civil Service Commission (CSC) and Commission on Elections (COMELEC).

Article X: Local Government (1987 Constitution)

Defines the structure of local governance, including autonomous regions.

Article XI: Accountability of Public Officers (1987 Constitution)

Provides mechanisms to hold public officials accountable for misconduct, including impeachment.

Article XII: National Economy and Patrimony (1987 Constitution)

Advocates for equitable economic development and protection of Filipino interests in natural resources.

Article XIII: Social Justice and Human Rights (1987 Constitution)

Emphasizes social justice, land reform, and protection of labor, women, and indigenous people.

Article XIV: Education, Science, and Technology, Arts, Culture, and Sports (1987 Constitution)

Promotes accessible quality education and scientific and cultural development.

Article XV: The Family (1987 Constitution)

Recognizes the family as the basic social institution.

Article XVI: General Provisions (1987 Constitution)

Includes policies on the national flag, language, armed forces, and public service.

Article XVII: Amendments or Revisions (1987 Constitution)

Outlines procedures for amending or revising the Constitution.

Article XVIII: Transitory Provisions (1987 Constitution)

Contains provisions to ensure a smooth transition from the 1973 Constitution to the 1987 Constitution.