DAY 22- Philippine Government,

Taxation, and Agrarian Reform

(Part 1)
LEARNING OBJECTIVE: At the end of the class, the
students should be able to:
1. Recognize the social and political issues in the
Philippines.
 Outline

I. Taxation
II. Agrarian Reform
III. Government
What is taxation?
 What is taxation?

• The means by which governments finance their

expenditure by imposing charges on citizens and
corporate entities.
• It is an act of laying a tax, an imposition of compulsory
levies on persons or other entities by government.
 2 Classification of Taxes in the Philippines
1.National Taxes
2.Local Taxes
 NATIONAL TAXES IN THE PHILIPPINES

• 1. Capital Gains Tax 7. Expanded Withholding Tax

• 2. Documentary Stamp Tax 8. Income Tax
• 3. Donor’s Tax 9. Percentage Tax
• 4. Estate Tax 10. Value Added Tax
• 5. Excise Tax 11.Final Withholding Tax
• 6. Withholding Tax on 12. Withholding Tax on
Compensation Government Money Payments
 DIFFERENT LOCAL TAXES IN THE PHILIPPINES
1. Tax on Transfer of Real Property • 9. Amusement Tax
Ownership • 10. Annual Fixed Tax For Every
2. Tax on Business of Printing and Delivery Truck or Van of
Publication Manufacturers or Producers,
3. Franchise Tax Wholesalers of, Dealers, or
Retailers in, Certain Products
4. Tax on Sand, Gravel and Other
Quarry Resources • 11. Tax on Business
5. Professional Tax • 12.Fees for Sealing and Licensing
of Weights and Measures
6. Community Tax
• 13. Service Fees or Charges
7. Fishery Rentals, Fees and Charges
• 14. Barangay Clearance
8. Community Tax
What is agrarian reform?
 Agrarian Reforms
->It is the rectification of the whole system of agriculture
>any governmental program involving the redistribution of agricultural
land among the peasants or farmers.
What is a government?
• A government is the instrument or machinery of the state
that carries out it’s will, purposes, and objectives.
• It provides mechanism in formulating, determining, and
implementing the policies of the state.
 3 Branches of Government
• Legislative branch: Authorized to make laws, alter, and repeal
them through the power vested in the Philippine Congress.
This institution is divided into the Senate and the House of
Representatives.
• Executive branch. It is the branch of government that deals
with the execution and administration of laws. It is
composed of the President, the Vice President and cabinet
secretaries.
• Judicial branch. Holds the power to settle controversies
involving rights that are legally demandable and enforceable.
 QUALIFICATIONS OF
PHILIPPINE GOVERNMENT
OFFICIALS
Qualifications for President and Vice
President
Natural born citizen of the
Philippines
Registered voter
Literate (can read and write)
At least 40 years old on election day
Resident of the country for 10 years
Elected at large by plurality
 Qualifications for Senator
a natural-born citizen of the Philippines;
at least thirty-five years old;
is able to read and write
a registered voter; and
a resident of the Philippines for not less than two
years before election day.
Qualifications for House of Representatives
a natural-born citizen of the Philippines;
at least twenty-five years old;
is able to read and write; and
(except the party-list representatives), a
registered voter and a resident for at least one
year in the district where s/he shall be elected.
Qualifications for Party-list Representatives
A bona fide member of the party or organization
which he seeks to represent for at least 90 days
preceding the day of election.
Qualifications for Supreme Court Chief Justice

Natural-born citizen of the Philippines;

at least 40 years of age;
a judge in a court of record for at least 15 years or engaged in
the practice of law in the Philippines for the same period; and
a person of proven competence, integrity, probity and
independence. They hold office during good behavior until
they reach the age of 70 years or become incapacitated to
discharge the duties of their office.
 Powers of the President
1.POWER OF CONTROL OVER THE EXECUTIVE BRANCH
2 ORDINANCE POWER
3.POWER OVER ALIENS(NON-FILIPINOS)
4.POWER OF APPOINTMENT
5. POWERS OF EMINENT DOMAIN, ESCHEAT, LAND
RESERVATION AND RECOVERY OF ILL GOTTEN WEALTH
6. POWER OF GENERAL SUPERVISION OVER OF LOCAL
GOVERNMENTS
7.Other Powers
 Presidential Privileges
Appoint the heads of the different executive
departments
Appoint ambassadors, consuls and public
ministers
Appoint armed forces personnel from the rank of
colonel or naval captain
Contract / guarantee foreign loans
 Presidential Privileges
Negotiate foreign treaties
Make appointments not otherwise provided for by
law
Suspend the writ of habeas corpus
Declare martial law
Prepare the national budget
Perform acts of clemency
 Classification of Powers of the Legislative Branch
• 1.General Legislative Power
->refers to the overall authority to enact laws for the
people and the state. It includes the power to
propose, enact, amend or repeal laws.
• 2.Power of Appropriation
->refers to the power of the Congress to propose and
approve both annual and special budget of the
government upon the appropriation law.
• 3.Power of Taxation
->the inherent power of the state exercise by the
legislature to enforce contribution in the form of money
in order to finance the government activities and projects.
Among those 3 branches of government,
which do you think is the most powerful?
 LEARNING OBJECTIVE :
Recognize the social and political issues in the
Philippines.
 Top 5 Hot Socio-Political Issues in the
Philippines
Poverty
Drugs and Alcohol
Extrajudicial Killings
Political Dynasty
Bribery in BUCOR
If you were the president of the Philippines, how
would you alleviate poverty?