THE PHILIPPINE CONSTITUTION  The 1935 Constitution (1935-1943, 1945-1973)

What is a Constitution? The 1935 Constitution was written in 1934, approved and
adopted by the Commonwealth of the Philippines (1935-
A Constitution is the basic principles and laws of a nation, 1946) and later used by the Third Republic (1946-1972). It
state, or social group that determine the powers and duties was written with an eye to meeting the approval of the
of the government and guarantee certain rights to the people United States Government as well, so as to ensure that the
in it. It is a written instrument embodying the rules of a U.S. would live up to its promise to grant the Philippines
political or social organization. (Merriam-Webster, n.d.) independence and not have a premise to hold onto its
possession on the grounds that it was too politically
WHAT IS A CONSTITUTION? immature and hence unready for full, real independence.

A Constitution is the fundamental and entrenched rules The original 1935 Constitution provided for unicameral
governing the conduct of an organization or nation state, and National Assembly the President was elected to a six-year
establishing its concept, character, and structure. It is usually term without re-election. It was amended in 1 have a
a short document, general in nature and embodying the bicameral Congress composed of a Senate and House of
aspirations and values of its writers and subjects. (Business Representatives, a: the creation of an independent electoral
Dictionary, n.d.) commission. The Constitution now grant President a four-
year term with a maximum of two consecutive terms in
A constitution is a set of fundamental principles or office.
established precedents according to which a state or other
organization is governed. These rules together make up, i.e.  The 1943 Constitution (1943-1945)
constitute, what the entity is. When these principles are
written down into a single document or set of legal The 1943 Constitution was drafted by a committee appointed
documents, those documents may be said to embody a by the Phílippine Executive Commission, the body established
written constitution. ("Constitution," 2018) by the Japanese to administer the Philippines in lieu of the
Commonwealth of the Philippines which had established a
 The 1897 Constitution of Biak-na-Bato government-in-exile. In mid-1942 Japanese Premier Hideki
Tojo had promised the Filipinos "the honor of independence"
On March 22, 1897 at San Francisco de Malabón, Cavite which meant that the commission would be supplanted by a
where, the first presidential and vice-presidential elections in formal republic.
Philippine history were held, although the election was only
among the Katipuneros and not the general population. The Preparatory Committee for Philippine Independence
tasked with drafting a new constitution was composed of
On November 1, 1897 at Biak-na-Bato in the town of San members of the prewar National Assembly and of individuals
Miguel de Mayumo in Bulacán, the Republic of Biak-na-Bato with experience as delegates to the convention that had
was established. The Biak-na-Bato Republic had a drafted the 1935 Constitution. Their draft for the republic to
constitution drafted by Isabelo Artacho and Félix Ferrer which be established under the Japanese Occupation would be
was based on the Cuban Constitution. The constitution was limited in duration, provide for indirect legislative elections,
known as the "Constitución Provisional de la República de and a stronger executive branch.
Filipinas" (Provisional Constitution of the Philippines). It was
originally written in and promulgated in the Spanish and Upon approval of the draft by the Committee, the new
Tagalog languages. charter was ratified in 1943 by an assembly of appointed,
provincial representatives of the Kalibapi, the organization
 The 1899 Malolos Constitution (1899-1901) established by the Japanese to supplant all previous political
parties. Upon ratification by the Kalibapi assembly, the
On January 20, 1899 at Barasoain Church in Malolos, Bulacan, Second Republic was formally proclaimed (1943-1945). Jose p
the Malolos Congress proclaimed, enacted and ratified Laurel was appointed as President by the National Assembly
"Constitución politica" (Political Constitution). This document and inaugurated into office in October 1943. Laurel was
was written in Spanish. highly regarded by the Japanese for having openly criticized
The Malolos Constitution was the first republican constitution The US for the way they ran the Philippines, and because he
in Asia: had a degree from Tokyo International University.
a. It declared that sovereignty resides exclusively in the
people The 1943 Constitution remained in force in Japanese-
b. It stated basic civil rights controlled areas of the Philippines but was never recognized
c. It separated the church and state as legitimate or binding by the governments of the United
d. It called for the creation of an Assembly of Representatives States or of the Commonwealth of the Philippines and
to act as the legislative body. guerrilla organizations loyal to them. In late 1944, President
e. It called for a parliamentary republic as the form of Laurel declared a state of war existed with the United States
government. The president was elected for a term of four and the British Empire and proclaimed martial law, essentially
years by a majority of the Assembly. ruling by decree. His government in turn went into exile in
December 1944, first to Taiwan and then Japan. After the
announcement of Japan's surrender, Laurel formally temporary constitution to ensure the freedom of the people
dissolved the Second Republic. and the return to democratic rule. A constitutional
 THE 1973 CONSTITUTION (1973-1986) commission was soon called to draft a new constitution for
the country.
A Constitutional Convention was held in 1971 to rewrite the
1935 Constitution. The convention was stained with manifest  The 1987 Constitution (1987-Present)
bribery and corruption. Possibly the most controversial issue
was removing the presidential term limit so that Ferdinand E. The Constitutional Commission was composed of fifty
Marcos could seek election for a third term, which many felt members appointed by Pres. Corazon Aquino from varied
was the true reason for which the convention was called. In backgrounds including several former members of the House
any case, the 1935 Constitution was suspended in 1972 with of Representatives, former justices of the Supreme Court, a
Marcos' proclamation of martial law, the rampant corruption Roman Catholic bishop, and political activists against the
of the constitutional process providing him with one of his Marcos regime. The Commission elected Cecilia Muñoz
major premises for doing so. Palma, a former Associate Justice of the Supreme Court, as its
The 1973 Constitution, promulgated after Marcos' president. Several issues were of particular contention during
declaration of martial law, was supposed to introduce a the Commission's sessions, including the form of government
parliamentary-style government. Legislative power was to adopt, the abolition of the death penalty, the retention of
vested in a unicameral National Assembly whose members the U.S. bases in Clark and Subic, and the integration of
were elected for six-year terms. The President was ideally economic policies into the constitution. Lino Brocka, a film
elected as the symbolic and purely ceremonial head of state director and political activist who was member of the
chosen from amongst the Members of the National Assembly Commission, walked out before the constitution's
for a six-year term and could be re-elected to an unlimited completion, and two other delegates dissented from the final
number of terms. Upon election, the President ceased to be a draft. The Commission finished the final draft on October 12,
Member of the National Assembly. During his term, the 1986 and presented it to Aquino on October 15. The
President was not allowed to be a member of a political party constitution was ratified by a nationwide plebiscite on
or hold any other office. February 8, 1987.

The 1943 Constitution provided strong executive powers. The Structure and Contents
Legislature consisted of a unicameral National Assembly and The Constitution contains a preamble and eighteen self-
only those considered to be anti-US could stand for election, contained articles with a section numbering that resets for
although in practice most legislators were appointed rather every article
than
elected. Preamble
Until the 1960s, the Second Republic and its officers, were The preamble introduces the constitution and the source of
not viewed as a legitimate Philippine government or as sovereignty, the people. It follows the pattern in past
having any standing, with the exception of the Supreme constitutions, including an appeal to God.
Court, whose decisions, limited to reviews of criminal and
commercial cases as part of a policy of discretion by Chief 1. Article I - National Territory
Justice José Yulo continued to be part of the official records. The national territory comprises the Philippine archipelago,
This was made easier by the Commonwealth government-in- with all the islands and waters embraced therein, and all
exile never constituting a Supreme Court, and the formal other territories over which the Philippines has sovereignty
vacancy in the position of Chief Justice for the or jurisdiction, consisting of its terrestrial, fluvial, and aerial
Commonwealth with the execution of José Abad Santos by domains, including its territorial sea, the seabed, the subsoil,
the Japanese). It was only during the Macapagal the insular shelves, and other submarine areas. The waters
administration that a partial political rehabilitation of the around, between, and connecting the islands of the
Japanese-era republic took place, with the official recognition archipelago, regardless of their breadth and dimensions,
of Laurel as a former president and the addition of his form part of the internal waters of the Philippines.
cabinet and other officials to the roster of past government
officials. However, the 1943 Constitution was not taught in
schools, and the laws of the 1943-44 National Assembly 2. Article II - Declaration of Principles and State Policies
never recognized as valid or relevant. Article II lays out the basic social and political creed of the
Philippines, particularly the implementation of the
 The 1986 Freedom Constitution (1986-1987) constitution and sets forth the objectives of the government.

Immediately following the 1986 People Power Revolution 3. Article III - Bill of Rights
that ousted Marcos, President Corazon C. Aquino issued Article III enumerates specific protections against the abuse
Proclamation Ne 3 as a provisional constitution. I adopted of state power, most of which are similar to the provisions of
certain provisions from the 1973 Constitution while the U.S. Constitution.
abolishing others. It granted the President broad powers to Similar to U.S. jurisprudence and other common law
reorganize government and remove officials, as well as jurisdictions, the scope and limitations of these rights have
mandating the president to appoint a commission to draft a largely been determined by the Supreme Court through case
new, more formal Constitution. Often called the "Freedom law.
Constitution," this constitution was only intended as a
4. Article IV- Citizenship
Article IV defines the citizenship of Filipinos. It enumerates
two kinds of citizens: natural-born citizens and naturalized
citizens. Natural-born citizens are those who are: citizens
from birth without having to perform ary act to acquire or
perfect Philippine citizenship. The Philippines follows a jus
sanguinis system where citizenship is mainly acquired
through a blood relationship with Filipino citizens.

5. Article V- Suffrage
Article V mandates various age and residence qualifications
to vote and a system of secret ballots and absentee voting. It
also mandates a procedure for overseas and disabled and
illiterate Filipinos to vote.

6. Article VI - Legislative Department

Article VI provides for a bicameral legislature called the
Congress, composed of the Senate and the House of
Representatives. It vests upon Congress, among others, the
power of investigation and inquiry in aid of legislation, the
power to declare the existence of a state of war, the power
of the purse, the power of taxation, and the power of an
eminent domain.

7. Article VII - Executive Department

Article VIl provides for a presidential form of government
where the executive. power is vested on the President. It
provides for the qualification, terms of office, election and
power and functions of the President. It also provides for a
Vice President and for the presidential line of succession.

8. Article VIII - Judicial Department

Article VIII vests the judicial power upon the Supreme Court
and other lower courts as may be established by law (by
Congress). While the power to appoint justices and judges
still reside with the President, the President may only appoint
nominees pre and judges the Judicial and Bar Council, a body
composed of the Chief Justice of the supreme Court, the
Secretary of Justice, the Chairs of the Senate and House
Committees on Justice, and representatives from the legal
profession.

9. Article IX - Constitutional Commissions

Article IX establishes three constitutional commissions: the
Civil Service Commission, the Commission on Elections, and
the Commission on Audit.

10. Article X- Local Government

Article X pursues for local autonomy and mandates Congress
to enact a law for the local government, now currently the
Local Government Code.

11. Article XI - Accountability of Public Officers

Article XI establishes the Office of the Ombudsman which is
responsible for investigating and prosecuting government
officials. It also vests upon the Congress the power to
impeach the President, the Vice President, members of the
Supreme Court, and the Ombudsman.
 1. Mount Hamiguitan Range Wildlife Sanctuary (2014)
2. Puerto-Princesa Subterranean River National Park
(1999)
MUSEUMS AND HISTORICAL SHRINES 3. Tubbataha Reefs Natural Park (1993,2009)
CULTURAL
MUSEUMS 1. Baroque Churches of
A museum is an institution that takes care and conserves a the Philippines
collection of artifacts and other objects of artistic, cultural, These four churches, the
historical, or scientific importance. These artifacts or objects first of which was built by
are made available for public viewing through permanent or the Spanish in the late 16th
temporary exhibits. Museums have varying aims, ranging century, are located in
from serving researchers and specialists to serving the Manila, Santa Maria,
general public. Paoay, Miag-ao. Their
unique architectural style is a reinterpretation of European
The National Museum of the Philippines Baroque by Chinese and Philippine craftsmen. (UNESCO
The National Museum of the Philippines World Heritage Centre, 2017)
(Pambansang Museo ng Pilipinas) government institution and
serves as an educational, scientitic and cultural institution in 2. Historic City of Vigan (1999)
preserving the various permanent national collections Established in the 16TH
featuring the ethnographic, anthropological, archeological century, Vigan is the best
and visual artistry of the Philippines. Since 1998, the National preserved example of a
Museum has been the regulatory and enforcement agency of planned Spanish colonial
the National Government in the restoring and safeguarding town in Asia. It’s
of important cultural properties, sites, and reservations architecture reflects the
throughout the Philippines. coming together of
cultural elements from elsewhere in the Philippines, from
Museum vs. Art Gallery China and from Europe, resulting in a culture and townscape
Museum Art Gallery that have no parallel anywhere in East and South-East Asia.
Ownership Universally public A privately-owned
non-profit business 3. Rice Terraces of the Philippines (1995)
Purpose To collect, Primary purpose is Rice Terraces of the
preserve, to sell art Philippine Cordilleras
research, and (1995)For 2,000 years, the
protect artifacts high rice fields of the Ifugao
and other objects have followed the contours
as well as provide of the mountains. The fruit
social services and of knowledge handed down
education. from one generation to the next, and the expression of
Collections Maintains a No permanent sacred traditions and a delicate social balance, they have
permanent collection or an helped to create a landscape of great beauty that expresses
collection of endowment the harmony between humankind and the environment.
artifacts and
objects NATURAL
Focus Mostly universal Has a specific 1. Puerto-Princesa Subterranean River National Park (1999)
unless specified by artist focus, e.g. This park features a
the museum’s contemporary art spectacular limestone karst
name itself landscape with an
underground river. One of
Historical Landmarks and UNESCO sites the river's distinguishing
The UNESCO (United Nations Educational, Scientific features is that it emerges
and Cultural Organization) has designated six World Heritage directly into the sea, and
Sites in the Philippines. The UNESCO World Heritage Sites are its lower portion is subject to tidal influences. The area also
places of importance to cultural or natural heritage as represents a significant habitat for biodiversity conservation.
described in the UNESCO World Heritage Convention. The site contains a full 'mountain-to-sea' ecosystem and has
some of the most important forests in Asia.
In the Philippines, there are three (3) Cultural Sites and
three (3) Natural Sites 2. Tubbataha Reefs Natural Park (1993, 2009)
 CULTURAL (3) The Tubbataha Reef Marine Park
1. Baroque Churches of the Philippines (1993) covers 130,028 ha, including the
2. Historic City of Vigan (1999) North and South Reefs. It is a
3. Rice Terraces of the Philippines Cordilleras (1995) unique example of an atoll reef
 NATURAL (3) with a very high density of
marine species; the North Islet
serving as a nesting site for birds and marine turtles. The site
is an excellent example of a pristine coral reef with a
spectacular 100-perpendicular wall, extensive lagoons and
two coral islands. (UNESCO World Heritage Centre, 2017)
3. Mount Hamiguitan Range Wildlife Sanctuary (2014)
Forming a mountain ridge running north-south along the
Pujada Peninsula in the
south-eastern part of the
Eastern Mindanao
Biodiversity Corridor, the
Mount Hamiguitan Range
Wildlife Sanctuary has an
elevation range of 75-
1,637 m above sea level and provides critical habitat for a
range of plant and animal species. The property showcases
terrestrial and aquatic habitats at different elevations, and
includes threatened and endemic flora and fauna species,
eight of which are found only at Mount Hamiguitan. These
include critically endangered trees, plants and the iconic
Philippine eagle and Philippine cockatoo.

TENTATIVE LIST (Cultural Sites)

There is a tentative list of 19 more sites in the Philippines
which are being considered for nomination.
Cultural Sites
1. The Tabon Cave Complex and all of Lipuun (2006)
2. Paleolithic Archaeological Sites in Cagayan Valley (2006)
3. Kabayan Mummy Burial Caves (2006)
4. Butuan Archeological Sites (2006)
5. Baroque Churches of the Philippines (Extension) (2006)
6. Petroglyphs and Petrographs of the Philippines (2006)
7. Neolithic Shell Midden Sites in Lal-lo and Gattaran
Municipalities (2006)

TENTATIVE LIST (Natural Sites)

8. Batanes Protected landscapes and seascapes (1993)
9. Chocolate Hills Natural Monument (2006)
10. Mt. Malindang Range Natural Park (2006)
11. Mt. Pulag National Park (2006)
12. Apo Reef Natural Park (2006)
13. El Nido-Taytay Managed Resource Protected Area (2006)
14. Coron Island Natural Biotic Area (2006)
15. Mt. Iglit-Baco National Park (2006)
16. Northern Sierra Madre Natural Park and outlying areas
inclusive of the buffer zone (2006)
17. Mt. Mantalingahan Protected Landscape (2015)
18. Mayon Volcano Natural Park (MMVNP) (2015)19. Turtle
Islands Wildlife Sanctuary (2015)
 the Philippines. Similarly, resident aliens and non-resident
aliens in the Philippines are taxed based on their income
earned in the country.

TAXATION Where do my taxes go?

Taxes are used to fund social services and investment in
What is Taxation? infrastructure and human capital development. Part of our
Taxation refers to compulsory or coercive money collection taxes get directly transferred to the poorest through targeted
by a levying authority, usually a government. The term transfers (e.g. 4Ps, pension to qualified senior citizens,
"taxation" applies to all types of involuntary levies, from allowance for PWDs, and PhilHealth).
income to capital gains to estate taxes. Though taxation can
be a noun or verb, it is usually referred to as an act; the Legal Basis of Philippine Taxation
resulting revenue is usually called "taxes." (Investopedia, The policy of Taxation in the Philippines is governed chiefly
2016) by the Constitution of the Philippines and three Republic
Acts.
Taxation is a means by which governments finance their
expenditure by imposing charges on citizens and corporate Constitution
entities. Article VI, Section 28 of the 1987 Philippine Constitution
states that “the rule of taxation shall be uniform and
Governments use taxation to encourage or discourage equitable” and that “Congress shall evolve a progressive
certain economic decisions. For example, a reduction in system of Taxation”
taxable personal (or household) income by the amount paid
as interest on home mortgage loans results in greater National Law
construction activity and generates more jobs. (Business
Dictionary, n.d.) National Internal Revenue Code – enacted as Republic Act
No. 8424 or the Tax Reform Act of 1997
Taxation refers to the practice of a government collecting  Subsequently amended by Republic Act No. 10963 or
money from its citizens to pay for public services. Without the Tax Reform for Acceleration and Inclusion Act of
taxation, there would be no public libraries or parks. 201.
 Republic Act No. 7160 or the Local Government Code of
Philippine Taxation 1991, and those sourced from the proceeds collected by
virtue of a local ordinance.
What are taxes?
According to the Department of Finance, Republic of the Kinds of Taxes
Philippines, taxes are mandatory contributions of everyone According to the Department of Finance, taxes can either be
to raise revenue for nation-building. The revenue is used to direct or indirect.
pay for our doctors, teachers, soldiers, and other government
personnel and official as, as well as for building schools,  Direct taxes are those that are paid from your income
hospitals, roads, and other infrastructures. It is our duty to and properties. Examples include personal and
pay our taxes. corporate income taxes, property and capital taxes.

Why does the government collect taxes? Income Tax – a direct tax paid by an individual or
The government collects taxes to provide basic services such organization imposed on Compensation Income, Business
as education, health, infrastructure, and other social services Income, and Passive Income.
for all. These taxes are used to pay for our doctors, teachers,
soldiers, and other government personnel and officials. These  Indirect taxes are collected based on consumption.
are also used to build schools, hospitals, roads, and various Examples include excise taxes, Value Added Tax (VAT),
infrastructure for connectivity, and industrial and agricultural percentage tax, and documentary stamp tax.
facilities.
Value-Added Tax – is a type of indirect tax imposed on goods
Who pays taxes? and services. It is typically passed on to the buyer as part of
We all pay taxes, either directly or indirectly. We pay taxes the selling price. The value-added tax (VAT) rate since 2016 is
according to our income and / or level of consumption. 12%. Both imported and domestic goods and services are
covered by VAT, but there are many exemptions. The list of
Income tax is based on the ability-to-pay principle wherein exemptions can be found in Section 109 of the Tax Code.
people with higher income should pay more.
Consumption tax is based on the amount of goods and Percentage Tax – is a business tax imposed on persons or
services utilized such that the more you consume, the higher entities/transactions: who sells or lease goods, properties or
the tax you pay. services in the course of trade or business and are exempt
from value-added tax (VAT) under Section 109 of the National
Filipinos residing in the Philippines are taxed based on Internal Revenue Code, as amended, whose gross annual
income earned here and abroad. In the case of Filipinos living sales and/or receipts do not exceed Php 1,919,500 and who
abroad, they are only taxed based on their income earned in
are not VAT-registered; and engaged in business specified in
Title V of the National Internal Revenue Code.  After the EDSA Revolution in February 1986, "Operation:
Walang Lagay" was launched to promote the efficient
and honest collection of taxes.
 On January 30, 1987, Commissioner Bienvenido Tan, Jr
reorganized the Bureau.
Indirect Taxes  In 1988, the value-added tax (VAT) was introduced. The
Excise Tax – is an indirect tax on selected goods that have adoption of the VAT system was one of the structural
negative externalities and are non-essentials. Excise tax can reforms provided for in the 1986 Tax Reform Program,
be either specific or ad valorem. which was designed to simplify tax administration and
make the tax system more equitable.
National Taxes – the taxes imposed by the national
government of the Philippines include, but are not limited to:  In 1989, Commissioner Jose Ong improved tax collection
and simplifed tax administration. The Tax Account
Income tax (Compensation, Business, Passive) Number (TAN) was replaced by the Taxpayer
Estate Tax Identification Number (TIN) and adopted the New
Donor’s Tax Payment Control System and Simplified Net Income
Value-added Tax Taxation Scheme.
Percentage Tax
Excise Tax Fidel V. Ramos Administration
Documentary Stamp Tax
 In 1993, Commissioner Liwayway Vinzons-Chato
Local Taxes – one of the main sources of revenues of the implemented the Action-Centered Transformation
local government units is the real property tax, which is a tax Program (ACTS) to realign and direct the entire
imposed on all types or real properties including lands, organization towards the fulfilment of its vision and
buildings, improvements, and machinery. Another source of mission.
revenue are local ordinances such as parking fees and the  In 1994, a five-year Tax Computerization Project (TCP)
like. was undertaken, which involved the establishment of a
modern and computerized Integrated Tax System and
Brief History of Philippine Taxation Internal Administration System.
 In July 1997, the BIR was further streamlined to support
Ferdinand Marcos Administration the implementation of the computerized Integrated Tax
 In 1965, Commissioner Misael Vera implemented the System.
"Blue Master Program" to curb the abuses of both the
taxpayers and BIR personnel; and the "Voluntary Tax Joseph Estrada Administration
Compliance Program" to encourage professionals in the
private and government sectors to report their true  Commissioner Beethoven Rualo enhanced voluntary
income and to pay the correct amount of taxes. compliance and implemented the Economic Recovery
Assistance Payment (BRAP) Program, which granted
 In 1970, each taxpayer was provided with a permanent immunity from audit and investigation to taxpayers who
Tax Account Number (TAN) which resulted into faster have paid 20% more than the tax paid in 1997 for
verification of tax records. income tax, VAT and /or percentage taxes.

 Similarly, the payment of taxes through banks, and the  In 1999, the raffle promo "Humingi ng Resibo, Manalo,
package audit investigation by industry were ng Libo-Libo" was institutionalized to encourage
implemented. consumers to demand sales invoices and receipts.

 During the Martial Law years, several tax amnesty  In 2000, Commissioner Dakila Fonacier implemented the
decrees were issued by the President to enable erring full utilization of tax computerization in the Bureau's
taxpayers to start anew. operations; expansion of the use of electronic
Documentary Stamp Tax metering machine and
 In 1976, the Bureau's National Office was transferred establishment of tie-up with the national government
from the Finance Building in Manila to its own building agencies and local government units for the prompt
in Quezon City. remittance of withholding taxes; and implementation of
Compromise Settlement Program for taxpayers with
 In 1977, President Marcos promulgated the National outstanding accounts receivable and disputed
Internal Revenue Code of 1977, which updated the 1934 assessments with the BIR.
Tax Code.
 The Large Taxpayers Service (LTS) and the Excise
 In 1980, Commissioner Ruben Ancheta further Taxpayers Service (ETS) were established to reinforce
reorganized the Bureau. the tax administration and enforcement capabilities of
the BIR. The BIR also implemented a Full Integrated Tax
Corazon Aquino Administration System (ITS) Rollout Acceleration Program to facilitate
 the full utilization of tax computerization in the Bureau's
operations.

Gloria Macapagal- Arroyo Administration

 In 2001, Commissioner, Atty. René G. Bañez

implemented changes that made the the tax system
simpler and suited to the Philippine culture, more
efficient and transparent.

 He also implemented the Voluntary Assessment

Program and Compromise Settlement Program and
expansion of coverage of the creditable withholding tax
system. A technology-based system that promotes the
paperless filing of tax returns and payment of taxes was
also adopted through the Electronic Filing and Payment
System (FPS).

 In 2002, Commissioner Guillermo L. Parayno, Jr. offered

a Voluntary Assessment and Abatement Program
(VAAP) to taxpayers with under-declared sales/
receipts/ income. He adopted the Reconciliation of
Listings for Enforcement or RELIEF System to detect
under-declarations of taxable income by taxpayers and
the electronic, broadcasting system to enhance the
security of tax payments.

 The BIR expanded its electronic services to include the

web-based TIN application and processing; electronic
raffle of invoices/ receipts; provision of e-payment
gateways; e-substituted filing of tax returns and
electronic submission of sales reports.

Benigno S. Aquino Administration

 Under Commissioner Kim S. Jacinto-Henares, the BIR
focused on the filing of tax evasion cases. The BIR was
able to collect more than one-half of the total revenues
of the government.

Rodrigo R. Duterte Administration

 Rodrigo Duterte signed the Republic Act 10963 or the
Tax Reform for Inclusion and Acceleration Act of 2017,
which lowered personal income tax rates but increased
taxes on certain goods, leading to a net increase in
revenue. This excess revenue will be used to fund the
major expansion in public infrastructure in the country.