land reform and taxation report notes

8/22/2019 Land Reform and Taxation Report Notes

1/3

P a g e | 1

Siguiente, Louise Anne N. 4POL2Santiago, Nemei S. LRTVillarin, Clarissa Marie R. Atty. Maria Elvira B. Herrera

AGRARIAN REFORM

I. Concepts1. Reform change in something, a process

or an act to achieve improvements in its currentstate or quality

2. Land Reform measure to be undertakento improve the relationship between the tillersand landowners, as regards to the farmers rights

and privileges in the land they are nurturing. It was used to connote agricultural

reform programs during the American colonial

period in the Philippines until PresidentDiosdado Macapagals administration.3. Agrarian Reform pursues a broader

improvement, not only on the land ownership,but also in the agrarian system and processes as awhole. It refers to the reform and developmentassisted by various government agencies for theadvancement of its beneficiaries, land they tilland the community they live in. Land reformplus social reforms and support services.

II. Principles of Agrarian Reform Social justice which means that the

democratization of income and wealth isrealized by giving the marginalized farmersan equal access to land as their basicproductive resource.

Just compensation of the landowners.Together, they will work with the concernedgovernment agencies in the preparation,planning and implementation of theprogram.

III. Aspects of Agrarian ReformA. Economicthe agricultural development is

prior to industrial development andprogress

B. Socio-cultural self-reliance, self esteem,dignity, and improvement quality of life forthe beneficiaries may be achieved

C. Religious agrarian reform is solidlygrounded in both the Old and Newtestaments and Social Teachings

D. Moral sound reason sees the need for ajust and equitable distribution ofagricultural lands to landless farmers, inline with the essence of social justice

E. Political measures the extent ofwillingness on the part of nationalleadership to implement the law regardless

of those affected.F. Legal agrarian reform is based onconstitutional mandates1. Art. II, Sec. 10 The State shall

promote social justice in all phase ofnational development

2. Art. II, Sec. 21 The State shallpromote comprehensive ruraldevelopment and agrarian reform.

3. Art. XII, Sec. 1 [2] The State shallpromote industrialization and fullemployment based on soundagricultural development and agrarianreform, through industries that makefull and efficient use of human andnatural resources, and which arecompetitive in both domestic andforeign markets. However, the Stateshall protect Filipino enterprises againstunfair foreign competition and tradepractices.

4. Art. XIII, Sec. 1 [2] The State shallregulate the acquisition, ownership,use, and disposition of property and itsincrements.

5. Art. XIII, Sec. 2 The promotion ofsocial justice shall include thecommitment to create economicopportunities based on freedom ofinitiative and self-reliance.


2/3

P a g e | 2

6. Art. XIII, Sec. 3-10LaborIV. Objectives of Agrarian Reform

A.National developmentB. Dynamic democracyC. Heightened quality of life

V. Historical Background of Agrarian ReformA. Pre-Spanish Era Land was not distributed during the pre-

colonial period in the Philippines. Land is communal or the barangay

commonly owned the land.

B. Spanish Period (15211898) Private ownership was introduced. Large tracts of uncultivated lands, not

circumscribed within a given municipality,were granted by the Spanish monarch todeserving Spaniard, this reward was knownas the encomienda.

Encomienda system encomiendas weregranted to Spanish officials and clerics,who were entrusted with the responsibilityto look after the colonized territory.

Tributo tribute (monetary) paid by thenatives.

Caciquelanded class or the land owners,they were given the rights to collect taxes.

Decreto Realenga issued by the Spanishgovernment which urged landowners tosecure the legal title of their land.

Decreto Real de 1880 Maura Law granted landholders

one year to secure legal title to theirland or suffer its forfeiture.

Pacto de Retroventa a landownerwho has loaned a peasant somemoney becomes the peasants

landlord.

A. Philippine Revolutionary Government(1898-1899)

Malolos Constitution states that all theestates, edifices and properties possessedby the religious corporations in the countryshall be deemed restored to the PhilippineState.

B. American Rule (1898-1935) Torrens system of land registration

enforced the registration of lands andissuance of certificates of land title grantedby the court after appropriate proceedings.

Land Registration Act of 1902 - sought todetermine the extent of privatelandholdings in the country.

Public Land Act of 1903 offered plotsnot in excess of 16 hectares to familieswho had occupied and cultivated the landthey were residing on since August 1,1898.

Cadastral Act of 1903 required cadastralsurveys for new land titles which allowsthe government redefined the lands thatwill be classified as private or public.

Friar Lands Act of 1904 provided theterms and conditions on the sale and leaseof purchased friar estates of 410 000hectares in the amount of US$7,239,784.66.

C. Commonwealth Era (1935-1946) Rice Share Tenancy Act of 1933 to

regulate the share-tenancy contacts byestablishing minimum standards, 50-50sharing of the crop, regulation of interest

to 10% per agricultural year. National Land Settlement Administration

began orderly settlement of publicagricultural lands.

D. Second Philippine Republic: JapaneseOccupation (1941-1945)

Hukbo ng Bayan Laban sa Hapon(HUKBALAHAP) comprised from theranks of peasant and labor organizations,from the merger of the Communist Party

of the Philippines and the Socialist Party.They also took upon the cause of thepeasants against landlords.

E. Roxas Administration (1946-1948) Republic Act No. 34 of 1946 (Tenant Act)

provide for the 70-30 sharingarrangements and regulated share-tenancycontracts.


3/3

P a g e | 3

F. Quirino Administartion (1948-1953) He did not make any agrarian reform law

instead he continued the agrarian reformpolicy of his predecessor.

G. Magsaysay Administration (1953-1957) Agricultural Tenancy Act of 1954 (RA

No. 1199) allowed tenants to shift fromtenancy to leaseholder.

Land Reform Act of 1955 (RA No. 1400)provided for the expropriation of privateagricultural land over 300 hectares ofcontiguous areas, if owned by individuals.

H. Garcia Administration (1957-1961) No new land-policies were made instead

he just carried on the land-related policies

of Magsaysay.

I. Macapagal Administration (1961-1965) Agriculture Land Reform Code of 1963

(RA No. 3844) provided for thepurchase of private farmlands with theintension of distributing them in small lotsto the landless tenants on easy terms ofpayments.It also necessitated the creation of theLand Authority. This agency was tasked to

implement the policies set forth in RA3844.

J. Marcos Administration (1965-1981) RA No. 6389 - gave rise to the

establishment of the Department ofAgrarian Reform (DAR). It is the agencythat has the authority and responsibility toimplement the policies of the State onagrarian reform.

Agrarian Reform Special Fund Act (RANo. 6390) created an agrarian reformspecial account to finance the AgrarianReform Program of the government.

Presidential Decree No. 2 declaring theentire Philippines as a land reform area.Establishment of Land Bank of thePhilippines as financial arm, prohibitedand penalized the ejectment of tenant-tillers from landholdings.

Tenant Emancipation Act (PD No. 27) launched the Operation Land Transferwhich transferred the ownership of theland to the tenants who tilled it andprovided the instruments and mechanismsneeded in such transfer. Also, landlords

who owned more than seven hectares ofland had to sell the excess to the DAR,which in turn sells these to the landlessfarmers tilling the land.

K. Aquino Administration (1986-1992) Comprehensive Agrarian Reform Program

(July 22, 1987)- Proclamation 131 embodied the

general principles of the program- Executive Order No. 229detailed the

mechanisms of its implementation. Comprehensive Agrarian Reform Law

(RA No. 6657) intended to promotesocial justice and industrialization byproviding the mechanism for itsimplementation and for other purposes.

L. Ramos Administration (1992-1998) RA No. 8532 extending the program of

CARL to another 10 years.

M.Estrada Administration (June 30, 1998 January 20, 2011) Magkabalikat para sa Kaunlarang Agraryo

(MAGSASAKA) encourage foreigninvestments to the agricultural sector andhelp farmers to learn advanced technologyin crop production.

N. Arroyo Administartion (January 21, 2001June 30,2010)

Comprehensive Agrarian Reform ProgramExtension and Reforms (RA No. 9700) extended CARL to five more years andallocated more funds for theimplementation of CARP.

land reform and taxation report notes

Documents