1930 - tenancy problem, SAKDALISTA (Benigno Ramos) 1940 - pedro abad santos , religous and public states 1935

- secuirity of all the people RA No 34 of 1946 - 70 - 30 crops sharing (Manuel Roxas) RA No. 1199, Sept. 1954 , Ramon Magsaysay. amended by RA No. 2263 division of crops 1955 - Land Reform enacted RA No. 3844, 1963, Diosdado Macapagal - Agricultural Land Reform Code. Presidential Decree No. 2, September 21, 1972, Ferdinand Marcos - entire Philippines as land reform area. Presidential Decree No. 27, October 21, 1972, emancipating the tenant-farmers from the bondage of the soils. RA. No. 6657 - Comprehensive Agrarian Reform Law of 1988

Resistance in the Implementation of Agrarian Reform - Fragmentation of farm holding - Small farms become less productive - Ineffective government programs -Agrarian reform failed in the past

Spanish Decree of 1880 - peasants to secure legal titles to their lands Spanish Decree of 1894 - A decree granting landholders one year to secure legal titles to their land. Public Land Act of July 1, 1902 - effective on July 26, 1904, homestead plots not in excess of 16 hectares Act No 4054, The Rice Share Tenancy Act of 1933 - minimum standards 50 - 50 Act No 4113 (Sugar Cane Tenancy Contracts) - regulating relationship of land owners and tenants of sugar land Commonwealth Act No. 103 - Creating Court of Industrialship

Commonwealth Act No. 213 - Define and reglated legitimate labor organizations Commonwealth Act Nos. 178, 461, and 608 - more protection to agri. tenants. Rep. Act no. 34 of 1946 - 70 - 30 crop sharing Rep Act no 1160 of 1954 - National Resettlement and Rehabilitation Administration Rep Act No. 1199 (The Agricultural Tenancy Act of 1954) - Amended by RA No. 2263 division of crops Rep Act No. 1400 (Land Reform Act of 1955) - Land Tenure Administration and reduction of lands Rep Act No. 3844 (The Agricultural Land Reform Code of 1963) - Abolition of share tenancy Rep Act 6390 (Agrarian Reform Special Fund Act) - finance the agrarian reform program Rep Act No 6389 (Amendments to the agricultural Land Reform code) - Creation of Department of Agrarian Reform (DAR) Pres. Decree No 2 - entire pHil. as land reform zone Pres Decree No 27 - Emancipating the tenant - farmers form bondage of soil Proclamation No 131 - instituting a Comprehensive Agrarian Reform Program Executive order no 229 - providing for the mechanisms on the implementation of the program. Republic Act No. 6657 (The Comprehensive Agrarian Reform Law of 1988), Corazon Aquino, June 10 1988 - CARP to promote social Justice

Aspects of Agrarian Reform -Economic Aspect -Socio-cultural Aspect -Religious Aspect -Moral Aspect -Legal Aspect -Political Aspect

Components of Agrarian Reform -Land Distribution -Support services =Irrigation Facilities =Infrastructure Development =Price Support =extending to small landowners =promoting, developing, and extending financial assistance to small and medium industries = research, develop, and dissemination of info. on agrarian reform = Development of cooperatives Assistance in identification of ready markets

Taxation is supreme power of sovereign state to impose burdens or charges upon persons, property or property rights for public purpose.

taxation importance: -raise revenue -protect locally produced goods -protect new industries by gaining tax exemptions -regulates property -distribute equally the wealth of the nation

Basic Principles of a Sound Tax System -Fiscal adequacy - mans that the sources of revenue should be sufficient to address the demands of public expenditures -Equality or theoretical justice - this means that the tax burdens should ne proportionate to the tax payers ability to pay.

- Administrative feasibility - this means that the tax should be capable of convenience just and effective administration.

Classification of Taxes National taxes - imposed by the national government Local taxes - imposed by the local government

forms of taxes direct taxes - this is a form of tax paid directly by the individual or corporations directly to the government indirect taxes - imposed on a article or transaction which are paid .

direct taxes Income Tax - derived from income. Inheritance Tax - tax on properties that passed from a deceased person to those who inherit it. Estate Tax - tax of estate transmitted from a deceased person to the lawful heir. Donor's Tax - tax levied on donation or gift Capital gains Tax - tax impose on income from the sale of capital assets. Property Tax - levied on the assess value of land and permanently attached improvements. Documentary Stamp Tax - Imposed on documents, instruments, load agreements etc.

indirect tax value added tax - imposed on production of good or service sales tax - levied on the sale of goods and services percentage tax - imposed on persons or entities who sell or lease goods, properties or services in the course of trade or business and does not exceed 550,00 and not VAT.

excise tax - tax on the manufacture, sale or use of goods or services levied by local, state or natiaonal government.

Some Fees, Charges and Burdens Collected by the Bureau of CUstoms Harbor fee - payment fot each entrance in the port. Wharfage due - cargo vessel engaged in the foreign trade Berthing charge - amount assessed against a vessel mooring or berthing at a pier etc. Storage Charge - amount assessed on articles for storage in customs premises etc. Arrastre charge - amount which the owner, consignee, or agent of either, article or baggage has to pay for handling tonnage due - amount paid by operator or master of the vessel engaged foreign trade coming to PH Ordinary income - includes any gain from sale or exchange of properties taxable income - pertinent items passive income - interest net income - gross minus deduction classification of tax payers individual taxpayer 1 resident citizens 2 Non - resident citizens 3 resident aliens 4 non - resident aliens corporate taxpayers 1 domestic corporation 2 foreign corporation 3 resident corporation 4 non - resident corporation

general professional partnership estates and trust

10k - 5% 10k - 30k - 500, 10%, - 10k 30k - 70k - 2500, 15%, - 30k 70k - 140k - 8500, 20%, -70k 140k - 250k - 22,500, 25%, - 140k 250k - 500k - 50k, 30%, -250k 500k - unli - 125k, 32%, -500k