1. How does one join the revolutionary movement?
   Are the people who wish to leave punished?



2. What is the policy of the NPA regarding the recruitment of children?



3. What is the meaning of revolutionary taxation?



4. On whom is revolutionary taxation applied?



5. Please illustrate the process of revolutionary taxation on the class enemies?



6. What is the policy regarding homosexuals in the movement?

1. How does one join the revolutionary movement? Are the people who wish to leave punished?

(Laughing) Just as I have mentioned earlier, joining the Party, the NPA and the NDF is voluntary. There are basic rules and general guidelines to follow in joining them. Those who wish to join are made to understand the principles that we fight for, the standards, the hardships and sacrifices we confront, their duties and rights, the organizational and disciplinary policies. Those who pass the established standards and undergo the established process may become members. Those who join the Party undergo a period of candidate-membership - six months for a worker, poor peasant, semi-proletarian and lower petty-bourgeois - and a process of development within more or less the same period to become a full member.

If there comes a time when for various reasons and despite efforts to encourage a comrade to stay on, he or she refuses to carry on because he or she could no longer take it or could no longer fulfill his or her tasks, that person can freely and confidently resign or leave the organization. But if that person has committed grave crimes against the revolutionary movement and the people, he or she must answer for those crimes, whether he or she is a member of the Party or not, or inside the revolutionary movement or not.TOP

2. What is the policy of the NPA regarding the recruitment of children?

The NPA has strict guidelines on recruitment. Based on the Geneva conventions, we can recruit fighters from the age of 15 up. But since 1998, the NPA has made 18 years of age the standard and this is what has been implemented since then. The consideration is no longer just international law but the need to make sure that those being recruited are not immature in their thinking but are of the right age and level of maturity, apart from other standards such as being active in the revolutionary movement, having undergone political education, being active in carrying out revolutionary tasks, being mentally and physically sound, with no bad record among the people, and being recommended by the Party branch and other masses in the locality, among others. We also give major consideration to public opinion regarding this matter, especially since the AFP and the enemy's psywar agencies distort this issue and other information to discredit the NPA in the eyes of the public. Hence, the entire Party and the NPA are on strict orders from the Central Committee of the Party to enforce the minimum standard of 18 years for recruiting Red fighters.TOP

3. What is the meaning of revolutionary taxation?

As with any organization, especially one launching a revolutionary war and establishing its own government, we cannot live, maintain ourselves and operate continuously without sources of revenue to pay for the expenses incurred.

Taxation is part of setting up any government, whether reactionary or revolutionary. The purpose of reactionary taxation is to support the operations of the existing puppet government of big compradors and landlords. Likewise, but in the context of a different class leadership, principles and social policies, the purpose of revolutionary taxation is to support the operations of the revolutionary people's government. It is also for the benefit of the people under the jurisdiction of the revolutionary movement.

In our country at the present time, there exist two governments regardless of whether the ruling classes accept this or not. One is the reactionary and

The very fact that the revolutionary movement is able to carry out taxation shows that those who pay taxes, including class enemies, recognize the reality of revolutionary political power in the areas where it exists.

puppet government centered in Manila and headed by the chief US puppet, Gloria Macapagal-Arroyo. In the entire Philippines where more than 120 guerrilla fronts of the NPA are scattered, the seeds of the revolutionary people's government under the leadership of the Communist Party of the Philippines have been planted even if a national revolutionary government has yet to be established,. The control and influence of the reactionary government on the people is so weak in these places, and it is the revolutionary organs of political power that principally lay down and carry out policies.

Revolutionary taxation is being legitimately carried out by these seeds of revolutionary government and covers all areas reached by the people's revolutionary political power.

The revolutionary movement carries out revolutionary taxation for many reasons: First of all, this is where the bulk of the operational funds of the revolutionary government and the entire revolutionary movement comes from. Because we are presently struggling and waging revolution, the revolutionary movement really needs funds to meet the needs of the fighters - for instance, weapons, bullets and other war materiel.

Revolutionary taxation is also necessary for the various social services within the scope of the people's government such as the programs for the people's health care, for the propagation of mass education and the development of people's culture, for the development of production and economic projects, among others. Together with the taxes and contributions from the members of the Party and revolutionary mass organizations, voluntary contributions from the masses and allies and earnings from the NPA, revolutionary mass organizations and the revolutionary people's government's own production, revolutionary taxation supports the self-reliant efforts of the revolutionary movement in the Philippines.

The very fact that the revolutionary movement is able to carry out taxation shows that those who pay taxes, including class enemies, recognize the reality of revolutionary political power in the areas where it exists.TOP

4. On whom is revolutionary taxation applied?

Revolutionary taxation is carried out within the entire scope of revolutionary governance.

There are three layers in the class application of revolutionarytaxation -- on class enemies, on allied classes, and on the beneficiaries of agrarian revolution. Revolutionary taxation is progressive in character because its percentages and level of strictness is class-based. The bulk of revolutionary taxes - up to 90% - is collected from the exploiting and oppressing ruling classes. It is minimal and voluntary on the part of the democratic classes, especially on the part of the toiling masses. The opposite is true in the case of taxation imposed by the reactionary government, which is progressive only in name but in reality is regressive because it encourages wealth even as it taxes poverty.

Revolutionary taxation is progressive in character because its percentages and level of strictness is class-based...The opposite is true in the case of taxation imposed by the reactionary government, which is progressive only in name but in reality is regressive because it encourages wealth even as it taxes poverty.

Revolutionary taxation is applied principally on enterprises or operations located within and adjacent to guerrilla fronts and owned by big foreign capitalists, big comprador capitalists, big bureaucrat capitalists and big landlords. Projects of the reactionary government which have anything to do with revolutionary areas are also covered by revolutionary taxation.

Revolutionary taxation is applied secondarily to the operations of the allied classes, such as the medium-size businesspeople and rich peasants. But in reality, there is no compulsory imposition and no punishment meted on those who do not pay taxes. There are really no formal computations, only proposals that allow accommodations for reasonable deferments and other considerations, especially because of the existence of good relations and mutually satisfactory alliances.

The use of force in carrying out taxation is only resorted to against businesses, projects and operations of class enemies, imperialist agencies and the reactionary government, but only when they adamantly refuse to pay their tax obligations to the revolutionary government.

Revolutionary taxation is also carried out among peasants, workers and semi-proletarians due to the certain increase in their income as a result of victories in revolutionary land reform and other agrarian struggles. The amount is small, for instance, 2% of the net income of poor tenants who have benefited from the reduction of land rent. But all of this is voluntary and is happily contributed by those who have benefited from the decisive role played by revolutionary political power. The beneficiaries provide support for the advance of the revolutionary movement of which they are a part. There is no compulsory imposition on them, and in reality, it is the beneficiaries who make their own estimation of the amount to be provided to the revolutionary movement.

Although enough to sustain an NPA unit's self-reliant efforts at mass work in an area, the voluntary taxes of peasants and other toiling masses are small compared to the overall needs of the revolutionary movement. In reality, their voluntary contributions in the form of food on the table, food provisions for long treks, clothing, soap, batteries, flashlights, cash, certain military gear such as camping equipment, boots, telescopes, ammunition, and occasionally, even guns, are even greater in sum total. All of this far exceeds what they provide in the form of voluntary taxes. This only shows how much the masses love and care for their own revolutionary government and army.TOP

5. Please illustrate the process of revolutionary taxation on the class enemies?

This is how it is. Every significant enterprise inside or in the environs of a revolutionary area is levied appropriate revolutionary taxation. We conduct investigation, research and studies of the operations and finances of the enterprises from field information and from their own financial records and other sources. Included among those studied are the following: the structure of ownership of the enterprise; the politics and relations of the owners and its key officers to the revolutionary movement and the imperialists, the military and other reactionary forces; the socio-economic effects on the local economy and the national economy; the relation of the enterprise to its personnel and to the people in the locality as well as its other relations; its effects on the environment; its business ethic, policies and social practices; its present and projected assets, earnings and profits - including those that are hidden.

When an enterprise is identified for appropriate imposition of revolutionary taxation and an estimate has been made on the value of the tax payment, the leader of the tax implementation unit (TIU) of the NPA who has jurisdiction over the area sends a letter or message to the owner or manager of the enterprise to seek a dialogue regarding the matter of taxation. As a policy, the dialogue between the TIU and the representative of the enterprise takes place only in a consolidated guerrilla zone with adequate security measures taken.

In these talks, the TIU explains the character and the objectives of the revolutionary movement, the character and objectives of the revolutionary government, the character and objectives of revolutionary taxation, especially

The representatives of the enterprise often haggle for a lower tax value, alleging a bad business climate, small earnings and financial hardships. But the tax implementation unit (TIU) is ready with the information from investigation and research, presents the information that shows that the earnings of the enterprise are indeed large, and explains the basis for the valuation and why the enterprise must pay revolutionary taxes.

in relation to its benefits to the people, The TIU patiently explains that any taxes received do not go to the pockets of revolutionary leaders, but are used to fund essential operations of the revolutionary movement and government and to uphold revolutionary social programs and systems for delivering social services within the scope of operations of the revolutionary government and movement.

After reaching agreement on the need for taxing the enterprise and the good object of the tax payment, the negotiation then proceeds to the specific tax amount that the enterprise must pay. This is usually where the negotiations become most difficult and most prolonged. Usually, several discussions are necessary before an agreement is reached. The representatives of the enterprise often haggle for a lower tax value, alleging a bad business climate, small earnings and financial hardships. But the TIU is ready with the information from investigation and research, presents the information that shows that the earnings of the enterprise are indeed large, and explains the basis for the valuation (0.25% of the overall earnings from the operations of the enterprise). The revolutionary movement makes sure that revolutionary taxation will not be detrimental to the business. This is just a small part of the overall earnings of the enterprise - 0.25% of the overall earnings of the enterprise. Hence, most of those who are levied taxes readily agree to pay. When an agreement is reached, the next discussion involves the manner of payment.

This is usually how it goes when an enterprise seriously dialogues with the revolutionary movement in order to come to an arrangement on revolutionary taxation. But there are also cases where they are very difficult to talk to - and in these cases, there usually is collusion with the armed forces of the reactionary government against the revolutionary movement. Usually, the owners and managers of these obstinate enterprises are out-and-out reactionaries who are also abusive of the workers and the people of the community and have antipeople and antisocial business policies and practices. They are meted punishment that costs them far more than the revolutionary tax that they evade. The NPA is usually effective in carrying out the appropriate measures in these cases.

Nevertheless, even if an enterprise is punished for simply not paying revolutionary taxes, the NPA ensures that only the assets and business of the enterprises are damaged and the owners or managers, no matter how cruel, are not harmed, except when it is proven that they have personally incurred blood debts to the revolutionary movement and the people and/or have colluded with the forces of the government against the revolutionary movement.

This is how it is, usually. There are negotiations. Issues are brought to the negotiation table. The TIU does not intimidate or make any personal threats. No bullet, black ribbon or black clothing is ever sent. All aspects of negotiations are carried out formally and with restraint. The TIU strives to earn the respect of the other side even when no agreement is reached and it becomes certain that the enterprise can no longer be allowed to evade paying taxes.TOP

6. What is the policy regarding homosexuals in the movement?

The 10th Plenum of the Central Committee of the Party has ratified a policy recognizing the right of comrades to choose their sexual orientation. The Party reasons out that we are struggling for human liberation, including liberation from sexual oppression. Just like women, homosexuals experience oppression and discrimination in society. We wage struggle in order to overcome all kinds of oppression and discrimination in society. If a person is ready to participate in struggle,

There are now many comrades in the Party who are gay and lesbian and they are recognized, respected and admired for their ideological, political and organizational skill and commitment without any diminution.

and the only issue at hand is his or her chosen sexual orientation, why should you refuse him or her the right to join the revolution and become a member of the Party?

Many were surprised by this resolution. On the face of it, some easily understood-there were those who said, "We're lagging behind. Other parties have already accepted that." And there were some comrades who raised their eyebrows.

But the policy of the 10th Plenum regarding this matter has already decisively resolved that issue. A section on homosexual marriages has already been included in the Guides and Bylaws on Marriage Within the Party. In my opinion, the policy has been internalized by the majority. As for me, I readily understood it and I believe in the freedom of a comrade to choose his or her sexual orientation and have relations with someone of the same sex. They only need to abide by the Party's policy regarding marriage.

There are now many comrades in the Party who are gay and lesbian and they are recognized, respected and admired for their ideological, political and organizational skill and commitment without any diminution. They are given the same rights as others. There have already been marriages between men and marriages between women. I do not know if discrimination due to society's influence is at present still felt within the Party. One problem that I do see that still needs to be addressed is eliminating the vestiges of discrimination against homosexuals from the masses in the countryside … and perhaps from a few comrades who hail from the peasantry and still practice discrimination because they still harbor some influences of feudal culture.

We need to be patient in helping those who harbor discrimination in order for them to understand, because culture in the countryside really changes slowly. Together with fighting against exploitation, oppression and other feudal influences, the Party also exerts extra effort and takes extra measures to instill correct thinking and hasten the elimination of sexual oppression and discrimination.TOP

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