Land Reform refers to the full range of measures that may or should be taken to improve or remedy with respect to the rights in land.- An integral set of measure designed to eliminate obstacles to economic and social development arising out defects in the agrarian structure.

Agrarian reform comprises of land reform and development of complimentary institutional framework such as administrative agencies of the government, rural education and social welfare institutions.- It means remedying not only the defect in the distribution of land but also accompanying human relations regarding lands including economic, social and political relations.

Problems of Agrarian- land conversion- land grabbing- natural disasters- land ownership- dwindling number of farmers- lack of government support

hacienda luisita

1988- Comprehensive Agrarian Reform Law- 20 years after, it should be fully implemented

Social justice - to uplift the standard of living of the less fortunate filipinos

Lands covered by CAR

inherent powers of the state1. Taxation - the power of the state to impose charge or burden upon persons, property or property rights, for the use and support of the govt and to enable it to discharge its appropriate functions- through laws by Congress- administrative: collecting taxes

2. Police power - to enact laws for general welfare3. Eminent domain - the power to take private property for public use or purpose upon payment of just compensation (current fair market value of the property)

Due Process- Two aspects:1. Substantive - there must be a law from which the act is based upon (NIRC) - law must be just, fair, reasonable2. Procedural - manner or method on how the law is enforcedThere must be: notice hearing

If both aspects have been complied with, deprivation of life, liberty and property is constitutional.

Equal protection of the law - it must applied to people on equal footing/groundsPower of Taxation - legislative in nature- BIR & BOC: administrinative in nature: formulate and implement regulationsNational Internal Revenue Code of 1997 as amended (BIR)Tariffs and Customs Code (BOC)

Cases on taxation are usually administrative.

Seizure of property may be distraint(personal/movable property), levy (real property) belonging to delinquent taxpayer.

Two general classifications of Taxpayers (Income)A. Individual Citizen- resident: living or residing in the country [based on income within and outside PH]- nonresident: otherwise [within only](1) A citizen of the Philippines who establishes to the satisfaction of the Commissioner the fact of his physical presence abroad with a definite intention to reside therein.(2) A citizen of the Philippines who leaves the Philippines during the taxable year to reside abroad, either as an immigrant or for employment on a permanent basis.(3) A citizen of the Philippines who works and derives income from abroad and whose employment thereat requires him to be physically present abroad most of the time during the taxable year.(4) A citizen who has been previously considered as nonresident citizen and who arrives in the Philippines at any time during the taxable year to reside permanently in the Philippines shall likewise be treated as a nonresident citizen for the taxable year in which he arrives in the Philippines with respect to his income derived from sources abroad until the date of his arrival in the Philippines.(5) The taxpayer shall submit proof to the Commissioner to show his intention of leaving the Philippines to reside permanently abroad or to return to and reside in the Philippines as the case may be for purpose of this Section.

Alien [within only]- resident- nonresidenta. NRA Engaged in Trade/Business - more than 180 daysb. NRA Not Engaged in Trade/Business - less than 180 days

B. Corporate Domestic: at least 60% is owned by Filipinos [based on income within and outside] Foreign [within only]- Doing business in the PH- Not doing business in the PH

X is an employed (resident) filipino citizenbecomes part toe PA in SoKor for 3mos (P180,000)should be declared in ITR but with allowable deductions

elseJapan Bar will not be taxed

Individual Taxpayers (Personal Exemptions)1. BPE - 50,000.00

2. Additional PE - 25,000 per qualified dependent max of 4a. not more than 21 yob. unmarriedc. not gainfully employedd. if more thab 21 yo, he/she is mentally or physically incapacitatede. legitimate, illegitemate, legally adopted child of the taxpayerf. legally separated are also entitled Additional PE for those with dependantsg. husband is usually granted the personal exemption for married coupleh. classification of taxpayers apply