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Philippine Constitution Agrarian Reform Taxation

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PHILIPPINE CONSTITUTION

• The constitution is defined as a set of fundamental principles


or established precedents according to which a state or
other organization is governed, thus, the word itself means
to be a part of a whole, the coming together of distinct
entities into one group, with the same principles and ideals.
These principles define the nature and extent of
government.

• The Constitution of the Philippines is the supreme law of the


Republic of the Philippines.
1897: Constitution of Biak-na-Bato
- Provisionary Constitution of the Philippine Republic during the
Philippine Revolution

- Promulgated by the Philippine Revolutionary Government on


November 1, 1897

- Borrowed from Cuba, was written by Isabelo Artacho and Felix Ferrer
Organs of the government:
1. Supreme Council which was vested with the power of the Republic,
headed by the President and four department secretaries: the interior,
foreign affairs, treasury, and war

2. Supreme Council of Grace and Justice which was given the authority to
make decisions and affirm or disprove the sentences rendered by other
courts and to dictate rules for the administration of justice

3. Assembly of Representatives which was to be convened after the


revolution to create a new Constitution and to elect a new Council of
Government and Representatives of the people
Primary Source: Preamble of the Biak-na-Bato Constitution

The separation of the Philippines from the Spanish monarchy


and their formation into an independent state with its own
government called the Philippine Republic has been the end
sought by the Revolution existing war, begun on the 24th of
August, 1896; and, therefore, in its name and by the power
delegated by the Filipino people, interpreting faithfully their
desires and ambitions, we the representatives of the
Revolution, in a meeting at Biak-na-bato, November 1, 1897,
unanimously adopted the following articles for the
constitution of the State.
Proclamation of the Philippine Independence
“…taking into consideration, that their inhabitants being already weary of
bearing the ominous yoke of Spanish domination, on account of the arbitrary
arrests and harsh treatment practiced by the Civil Guard to the extent of
causing death with the connivance and even with the express orders of their
commanders, who sometimes went to the extreme of ordering the shooting
of prisoners under the pretext that they were attempting to escape, in
violation of the provisions of the Regulation of their Corps, which abuses
were unpunished and on the account of the unjust deportations, especially
those decreed by General Blanco, of eminent personages and of high social
position, at the instigation of the Archbishop and friars interested in keeping
them out of the way for their own selfish and avaricious purpose,
deportations which are quickly brought about by a method of procedure
more execrable than that of the Inquisition and which every civilized nation
rejects on account of a decision being rendered without a hearing of the
persons accused.”
“In the town of Cavite Viejo, in this province of Cavite,
on the twelfth day of June eighteen hundred and
ninety-eight, before me, Don Ambrosio Rianzares
Bautista, Auditor of War and Special Commissioner
appointed to proclaim and solemnize this act by the
Dictatorial Government of these Philippine Islands, for
the purposes and by virtue of the circular addressed by
the Eminent Dictator of the same Don Emilio Aguinaldo
y Famy.”
“We acknowledge, approve and confirm together with the
orders that have been issued therefrom, the Dictatorship
established by Don Emilio Aguinaldo, whom we honor as the
Supreme Chief of this Nation, which this day commences to
have a life of its own, in the belief that he is the instrument
selected by God, in spite of his humble origin, to effect the
redemption of this unfortunate people, as foretold by Doctor
Jose Rizal in the magnificent verses which he composed when
he was preparing to be shot, liberating them from the yoke of
Spanish domination in punishment of the impunity with which
their Government allowed the commission of abuses by its
subordinates.”
“And finally, it was unanimously resolved that this Nation, independent
from this day, must use the same flag used heretofore, whose design and
colors and described in the accompanying drawing, with design
representing in natural colors the three arms referred to. The white
triangle represents the distinctive emblem of the famous Katipunan
Society, which by means of its compact of blood urged on the masses of
the people to insurrection; the three stars represent the three principal
Islands of this Archipelago, Luzon, Mindanao and Panay, in which
insurrectionary movement broke out; the sun represents the gigantic
strides that have been made by the sons of this land on the road of
progress and civilization, its eight rays symbolizing the eight provinces of
Manila, Cavite, Bulacan, Pampanga, Nueva Ecija, Bataan, Laguna and
Batangas, which were declared in a state of war almost as soon as the first
insurrectionary movement was initiated; and the colors blue, red and
white, commemorate those of the flag of the United States of North
America, in manifestation of our profound gratitude towards that Great
Nation for the disinterested protection she is extending to us and will
continue to extend to us.”
1899: Malolos Constitution
The Malolos Congress was elected, which selected a commission to
draw up a draft constitution in September 17, 1898, which was
composed of wealthy and educated men.

- “The Political Constitution of 1899” was the document the Congress


came up with, approved on November 29, 1898, and promulgated by
Aguinaldo on January 21, 1899

- It has 39 articles, divided into 14 titles, with eight articles of transitory


provisions, and a final additional article
- Patterned from Spanish Constitution of 1812, with influences from
the charters of Belgium, Mexico, Brazil, Nicaragua, Costa Rica, and
Guatemala, and the French Constitution of 1793.

- Prior constitutional projects in the Philippines also influenced the


Malolos Constitution, namely, the Kartilya and the Sangguniang-
Hukuman, the charter of laws and morals of the Katipunan written by
Emilion Jacinto in 1896; the Biak-na-Bato Constitution of 1897
planned by Isabelo Artacho; Mabini’s Constitutional Program of the
Philippine Republic of 1898; the provisional constitution of Mariano
Ponce in 1898 that followed the Spanish constitutions; and the
autonomy projects of Paterno in 1898.
Primary Source: Preamble of the Political
Constitution of 1899
We, the Representatives of the Filipino People, lawfully
convened, in order to establish justice, provide for
common defense, promote the general welfare and
insure the benefits of liberty, imploring the aid of the
Sovereign Legislator of the Universe for the attainment
of these ends, have voted, decreed, and sanctioned the
following political constitution.
- The State recognizes the freedom and equality of all beliefs, as well as
the Separation of Church and State (Title III, Article V)

- The form of government is to be popular, representative, alternative,


and responsible, and shall exercise three distinct powers – legislative,
executive, and judicial (Title II, Article 4)

 Legislative power was vested in a unicameral body called the Assembly of


Representatives, members of which are elected for terms of four years.

 Executive power was vested in the president, and elected by a constituent


assembly of the Assembly of Representatives and special representatives. The
president will serve a term of four years without re-election. There was no
vice president, and in case of a vacancy, a president was to be selected by the
constituent assembly.
After the Treaty of Paris, the Philippines was
subject to the power of the United States of
America, effectively the new colonizers of the
country. From 1898 to 1901, The Philippines would
be placed under a military government until a civil
government would be put into place.
Philippine Organic Act of 1902
- The first organic law for the Philippines Islands that provided
for the creation of a popularly elected Philippine Assembly
- Legislative power would be vested in a bicameral legislature
composed of the Philippine Commission as the upper house
and the Philippine Assembly as lower house
- It included a bill of rights for Filipinos and the appointment
of two non-voting Filipino Resident Commissioners of the
Philippines as representative to the United States House of
Representatives
Philippine Autonomy Act of 1916
- commonly referred to as “Jones Law”
- modified the structure of the Philippine government through the removal
of the Philippine Commission, replacing it with a Senate that served as the
upper house and its members elected by the Filipino voters, the first truly
elected national legislature
- it explicitly declared the purpose of the United States to end their
sovereignty over the Philippines and recognize Philippine independence as
soon as a stable government can be established

Tydings-McDuffie Act (1934)


- also known as the Philippine Independence Act
- it provided authority and defined mechanisms for the establishment of a
formal constitution by a constitutional convention
Primary Source: Preamble of the 1935 Constitution
The Filipino people, imploring the aid of
Divine Providence, in order to establish a
government that embody their ideals,
conserve and develop the patrimony of the
nation, promote the general welfare, and
secure to themselves and their posterity the
blessings of independence under a regime of
justice, liberty, and democracy, do ordain and
promulgate this constitution.
1935: The Commonwealth Constitution
- The constitution created the Commonwealth of the Philippines, an
administrative body that governed the Philippines from 1935 to 1946.
It is a transitional administration to prepare the country toward its full
achievement of independence.

- It originally provided for a unicameral National Assembly with a


president and vice president elected to a six-year term without re-
election.

- Rights to suffrage were originally afforded to male citizens of the


Philippines who are twenty-one years of age or over and are able to
read and write; this was later on extended to women within two
years after the adoption of the constitution.
- It was approved by the constitutional convention on
February 8, 1935, and ratified by then U.S. President Franklin
D. Roosevelt on March 25, 1935. Elections were held in
September 1935 and Manuel L. Quezon was elected
President of the Commonwealth.

- The Philippines was declared an independent republic on


July 4, 1946.
1973: Constitutional Authoritarianism
In 1967, Philippine Congress passed a resolution calling for a
constitutional convention to change the 1935 Constitution

Elections of the delegates to the constitutional convention were held


on November 20, 1970, and convention began formally on June 1,
1971, with former President Carlos P. Garcia being elected as
convention president.

Before the convention finished its work, Martial Law was declared.

On November 29, 1972, the convention approved its proposed


constitution.
Constitution was supposed to introduce a
parliamentary-style government
PRESIDENT PRIME MINISTER
- elected as the symbolic and - executive power
ceremonial head of state - head of government
chosen from the members
of the National Assembly - Commander-in-Chief of the
Armed Forces
- six-year term with an
unlimited number of terms - to be elected from the
National Assembly
January 17, 1973 - Marcos issued a proclamation announcing that the
proposed constitution had been ratified by an overwhelming vote of
the members of the highly irregular Citizen Assemblies
1976 – Citizen Assemblies decided to allow the continuation of Martial
Law, as well as approved the amendments: an Interim Batasang
Pambansa to substitute for the Interim National Assembly, the
president to also become the Prime Minister and continue legislative
powers until Martial Law was lifted and authorized the President to
legislate on his own on an emergency basis
1981 – the parliamentary system was formally modified to a French-
style, semi-presidential system
- Executive Committee was to be created, composed of the Prime
Minister and 14 others, that served as the president’s Cabinet
1984 – Executive Committee was abolished and the position of the vice
president was restored.
1987: Constitution After Martial Law
President Corazon Aquino decided to make a new constitution
that should be “truly reflective of the aspirations and the
ideals of the Filipino people”
Freedom Constitution – the transitional constitution
- presidential right to rule by decree
1986 – a constitutional convention was created, composed of
48 members appointed by President Aquino from varied
backgrounds and representations
February 2, 1987 – the new constitution was officially adopted
- The Constitution begins with a preamble and eighteen self-contained
articles.
- It established the Philippines as a “democratic republican State”
where “sovereignty resides in the people and all government
authority emanates from them”
- It allocates governmental powers among the executive, legislative,
and judicial branches of the government
Executive – headed by the president and his cabinet
Legislative – resides in a Congress divided into two Houses: the Senate and
the House of Representatives
Judiciary – composed of a Supreme Court and lower courts as created by law
Three independent Constitutional Commissions:
1. Civil Service Commission – a central agency in charge of government
personnel
2. Commission on Elections – mandated to enforce and administer all
election laws and regulations
3. Commission on Audit – examines all funds, transactions, and
property accounts of the government and its agencies

*Office of the Ombudsman – created to investigate complaints that


pertain to public corruption, unlawful behavior of public officials, and
other public misconduct
Three ways by which the Constitution can be
changed (Article XVII of the 1987 Constitution)
1. Congress (House of Representatives and the Senate) may convene
as a Constituent Assembly (or Con-Ass) to propose amendments to
the Constitution.
2. Constitutional Convention (or Con-Con), where Congress, upon a
vote of two-thirds of all its members, calls for a constitutional
convention. They may also submit to the electorate the question of
calling a convention through a majority vote of all its members. In a
Con-Con, delegates will propose amendments or revisions to the
constitution, not Congress.
3. “People’s Initiative” (or PI), where amendments to the Constitution
may be proposed by the people upon the petition of at least 12% of
the total number of registered voters.
POLICIES ON AGRARIAN
REFORM
Agrarian Reform is centered on the relationship between production
and the distribution of land among farmers
Landownership in the Philippines under Spain
The System of Pueblo Agriculture

- rural communities, often dispersed and scattered in nature, were


organized into a pueblo and given land to cultivate
- families were not allowed to own their land – the King of Spain
owned the land, and Filipinos were assigned to these lands to
cultivate them, and they paid their colonial tributes to the Spanish
authorities in the form of agricultural products
Later on, through the Law of the Indies, the Spanish
crown awarded tracts of land to:
1. Religious orders;
2. Repartamientos for Spanish military as reward for their service; and
3. Spanish encomenderos, those mandated to manage the
encomienda or the lands given to them, where Filipinos worked and
paid their tributes to the encomendero.

*The encomienda system was an unfair and abusive system as


“compras y vandalas” became the norm for the Filipino farmers
working the land.
Hacienda System
- developed in the beginning of the 19th century as the Spanish
government implemented policies that would fast track the entry of
the colony into the capitalist world
- in 1860, Spain enacted law ordering landholders to register their
landholdings, and only those who knew benefitted from this

*Upon the end of the Philippine Revolution, the revolutionary


government would declare all large landed estates, especially the
confiscated friar lands as government property.
Landownership in the Philippines under the Americans
Philippine Bill of 1902 – provided regulations on the disposal of public lands
 A private individual may own 16 hectares of land while corporate
landholders may have 1,024 hectares
 Americans were also given rights to own agricultural lands in the country

Act No. 496 (Land Registration Act)


- addressed the absence of earlier records of issued land titles and conduct
accurate land surveys

1903 – the homestead program was introduced, allowing a tenant to enter


into an agricultural business by acquiring a farm of at least 16 hectares
Contributory factors to the worsening landownership:
 there was no limit to the size of landholdings people could possess
 accessibility of possession was limited to those who could afford to
buy, register, and acquire fixed property titles
 not all friar lands acquired by Americans were given to landless
peasant farmers
 early land reform program was implemented without support
mechanisms

The Sakdal Uprising was a peasant rebellion in Central Luzon that


lasted for two days, May 2-3, 1935.
President Manuel L. Quezon
 laid down a social justice program focused on the purchase
of haciendas, which were to be divided and sold to tenants
 created the National Rice and Corn Corporation (NARIC) to
assign public defenders to assist peasants in court battles for
their rights to the land
 created the Court of Industrial Relations to exercise
jurisdiction over disagreements arising from landowner-
tenant relationship
 the homestead program also continued through the
National Land Settlement Administration (NLSA)
Post-War Interventions toward Agrarian Reform

*Rehabilitation and rebuilding after the war were focused on providing


solutions to the problems of the past

President Manuel Roxas – passed Republic Act No. 34 to establish a 70-


30 sharing arrangement between tenant and landlord, respectively

President Elpidio Quirino – established the Land Settlement


Development Corporation (LASEDECO) to accelerate and expand the
resettlement program for peasants
President Ramon Magsaysay
- established the National Resettlement and Rehabilitation Administration
(NARRA) [the same with LASEDECO]
- Republic Act No. 1199 or the Agricultural Tenancy Act was passed to
protect the tenurial rights of tenants and enforced tenancy practices
*through this law, the Court of Agricultural Relations was created in
1955 to:
- improve tenancy security
- fix land rentals of tenanted farmers
- resolve land disputes fled by the landowners and peasant organizations
- established the Agricultural Tenancy Commission to administer problems
created by tenancy
- created the Agricultural Credit and Cooperative Financing Administration
(ACCFA) to provide warehouse facilities and assist farmers in marketing
their products
- Spearheaded the establishment of the Agricultural and Industrial Bank to
provide easier terms in applying for homestead and other farmlands
Problems:
• Government lacked funds
• Inadequate support services for the program
• The landed elite did not fully cooperate and they criticized the
programs
Primary Source: Declaration of Policy under RA No.
3844 or Agricultural Land Reform Code (Pres. Macapagal)

Source: Section 2. Declaration of Policy – It is the policy of the State:


(1) To establish owner-cultivatorship and the economic family-size farm
as the basis of the Philippine agriculture and, as a consequence,
divert landlord capital in agriculture to industrial development;
(2) To achieve a dignified existence for the small farmers free from
pernicious institutional restraints and practices;
(3) To create a truly viable social and economic structure in agriculture
conducive to greater productivity and higher farm incomes;
(4) To apply all labor laws equally and without discrimination to both
industrial and agricultural wage earners;
(5) To provide a more vigorous and systematic land resettlement
program and public land distribution; and
(6) To make the small farmers more independent, self-reliant and
responsible citizens, and a source of genuine strength in our
democratic society
President Ferdinand Marcos
Primary Source: Presidential Decree No. 27 (Code of Agrarian Reform of
the Philippines), 21 October 1972
This shall apply to tenant farmers of private agricultural lands primarily
devoted to rice and corn under a system of sharecrop or lease-tenancy,
whether classified as landed estate or not;
The tenant farmer, whether in land classified as landed estate or not,
shall be deemed owner of a portion constituting a family-size farm of
five (5) hectares if not irrigated and three (3) hectares if irrigated;
In all cases, the landowner may retain an area of not more than seven
(7) hectares if such landowner is cultivating such area or will now
cultivate it;
For the purpose of determining the cost of the land to be transferred to
the tenant-farmer pursuant to this Decree, the value of the land shall
be equivalent to two and one-half (2 ½) times the average harvest of
three normal crop years immediately preceding the promulgation of
this Decree;
The total cost of the land, including interest at the rate of six (6) per
centum per annum, shall be paid by the tenant in fifteen (15) years of
fifteen (15) equal annual amortizations;
In case of default, the amortization due shall be paid by the farmers’
cooperative in which the defaulting tenant-farmer is a member, with
the cooperative having a right of recourse against him;
The government shall guaranty such amortizations with shares of stock
in government-owned and government-controlled corporations;
No title to the land acquired pursuant to this Decree shall be actually
issued to a tenant-farmer unless and until the tenant-farmer has
become a full-pledged member of a duly recognized farmer’s
cooperative;
Title to land acquired pursuant to this Decree or the Land Reform
Program of the Government shall not be transferable except by
hereditary succession or to the Government in accordance with the
provisions of this Decree, the Code of Agrarian Reforms and other
existing laws and regulations;
The Department of Agrarian Reform through its Secretary is hereby
empowered to promulgate rules and regulations for the
implementation of this Decree.
- “Operation Land Transfer” on lands occupied by tenants of more
than seven hectares on rice and corn commenced
- “Masagana ‘99” – rice sufficiency program where farmers were able
to borrow from banks and purchase three-hectare plots of lands and
agricultural inputs
Post-1986 Agrarian Reform
Corazon Aquino envisioned agrarian reform to be the centerpiece of her
administration’s social legislation.

Comprehensive Agrarian Reform Law (CARL)


- also known as Republic Act No. 6657, passed by Congress in 1988
- it enabled the redistribution of agricultural lands to tenant-farmers
from landowners, who were paid in exchange by the government
through just compensation and allowed them to retain not more than
five hectares
- corporate landowners were allowed to divest a proportion of their
capital stock, equity, or participation in favor of their workers or other
qualified beneficiaries
President Fidel V. Ramos
- speeded the implementation of the Comprehensive Agrarian Reform
Program (CARP) in order to meet the ten-year time frame
- by 1996, the Department of Agrarian Reform (DAR) distributed only
58.25% of the total area target to be covered by the program
- signed the Republic Act No. 8532 in 1998 to amend CARL and extend
the program to another ten years
CARPER and the Future of Agrarian Reform in
the Philippines
- President Arroyo signed Republic Act No. 9700 or the Comprehensive
Agrarian Reform Program Extension with Reforms (CARPER), the
amendatory law that extended the deadline to five more years
- Section 30 of the law mandates that any case and/or proceeding involving the
implementation of the provisions of CARP, as amended, which may remain
pending on 30 June 2014 shall be allowed to proceed to its finality and
executed beyond such date
- The DAR and DENR are the government agencies mandated to fulfill
CARP and CARPER
- Problems in the implementation: the powerful landed elite and the
ineffectual bureaucracy of the Philippine government
Philippine Taxation
Governments raise revenue from the people they govern to be able to
function fully.
Taxation in Spanish Philippines
The Philippines may have abundant natural resources even before the
encroachment of the Spaniards, but our ancestors were mainly involved in a
subsistence economy.

Tributos (tributes) – imposed payment to generate resources to finance the


maintenance of the islands, such as salaries of government officials and
expenses of the clergy

Reduccion – by creating pueblos, Filipinos were gathered and awarded plots


of land to till

Exempted from payment of tributos: alcaldes, gobernadores, cabezas de


barangay, soldiers, members of the civil guard, government officials, and
vagrant
Manila-Acapulco trade – improved the economy of the Philippines and
reinforced the control of the Spaniards all over the country

Cedula Personal – poll tax collected through certificate of identification

Two direct taxes added in 1878:


1. Urbana – a tax on the annual rental value of an urban real estate
2. Industria – a tax on salaries, dividends, and profits

Other sources of income: sale of stamped paper, manufacture and sale


of liquor, cockpits, opium, tobacco
Polo system
- involves woodcutting and shipbuilding, especially during the galleon
trade
- later on involved public works, such as the building of roads and
bridges, service to the municipal office or as night guards
Taxation under the Americans
Ten major sources or revenue (Internal Revenue Law of 1904):
1. Licensed taxes on firms dealing in alcoholic beverages and tobacco
2. Excise taxes on alcoholic beverages and tobacco products
3. Taxes on banks and bankers
4. Document stamp taxes
5. The cedula
6. Taxes on insurance and insurance companies
7. Taxes on forest products
8. Mining concessions
9. Taxes on business and manufacturing
10. Occupational licenses
1898-1903 – suspended the contracts for the sale of opium, lottery,
and mint charges for coinage of money
- urbana was replaced by tax on real estate, which became
known as the land tax

1914 – income tax was introduced

1919 – inheritance tax was created

1932 – national lottery was established


Taxation during the Commonwealth Period
1936 – surtax was added on individual net incomes in excess of 10,000
pesos
- income tax rates of corporations were increased

1937 – the cedula tax was abolished

1940 – a residence tax was imposed on every citizen aged 18 years old
and on every corporation
National Internal Revenue Code (1939)
1. The normal tax of three percent and the surtax on income was
replaced by a single tax at a progressive rate.
2. Personal exemptions were reduced.
3. Corporation income tax was slightly increased by introducing taxes
on inherited estates or gifts donated in the name of the dead
persons.
4. The cumulative sales tax was replaced by a single turnover tax of
10% on luxuries.
5. Taxes on liquors, cigarettes, forestry products, and mining were
increased.
6. Dividends were made taxable.
Fiscal Policy from 1946 to Present
Elpidio Quirino
- implemented the import and exchange controls that led to import
substitution development
- imposed higher corporate tax rates

Ferdinand Marcos (1981-1985)


- tax system was heavily dependent on indirect taxes, which made up
70% of total tax collection
Corazon Aquino
- VAT law was signed in 1986 and put to effect in 1988

Features:
1. uniform rate of 10% on sale of domestic and imported goods and
services and zero percent on exports and foreign-currency
denominated sales;

2. ten (10) percent in lieu of varied rates applicable to fixed rates (60
nominal rates), advance sales tax, tax on original sale, subsequent
sales tax, compensating tax, miller’s tax, contractor’s tax, broker’s
tax, film lessors and distributor’s tax, excise tax on solvents and
matches, and excise tax on processed videotype;
3. two percent tax on entities with annual sales or receipts of less than
5,200,000;

4. adoption of tax credit method of calculating tax by subtracting tax on


inputs from tax on gross sales;

5. exemption of the sale of basic commodities such as agriculture and


marine food products in their original state, price-regulated petroleum
products and fertilizers; and

6. additional 20% tax on non-essential articles such as jewelry,


perfumes, toilet waters, yacht, and other vessels for pleasure and
sports.
Fidel Ramos
- implemented the Comprehensive Tax Reform Program (Republic Act
7716) in 1997
Features:
1. Restored the VAT exemptions for all cooperatives (agricultural,
electric, credit or multipurpose, and others) provided that the share
capital of each member does not exceed 515,000 pesos.
2. Expanded the coverage of the term “simple processes” by including
broiling and roasting, effectively narrowing the tax base food
products.
3. Expanded the coverage of the term “original state” by including
molasses.
Exempted from the VAT are the following:
• Importation of meat
• Sale or importation of coal and natural gas in whatever form or
state
• Educational services rendered by private educational institutions
duly accredited by the Commission on Higher Education (CHED)
• House and lot and other residential dwellings valued at 51 million
and below, subject to adjustment using the Consumer Price Index
• Lease of residential units with monthly rental per unit of not more
than 58,000. subject to adjustment using CPI
• Sale, importation, printing, or publication of books and any
newspaper
Gloria Macapagal-Arroyo
- Expanded Value-Added Tax (E-VAT) was signed into law as Republic
Act 9337
- energy products such as coal and petroleum products and electricity
generation, transmission, and distribution were subjected to VAT

Benigno Aquino III


- Republic Act 10351 was passed, and government revenues from
alcohol and tobacco excise taxes increased

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