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Question 2: To what extent would the selected provisions of the TRAIN Law affect

the respondents?

ITEM WEIGHTED MEAN RANK


1) Section 5 of the TRAIN 5
Law, amending Section 24 of
the National Internal Revenue
Code, specifically in Sec
24(A)(1)(a), states that 4.08
workers with an annual
salary of P250,000 is
exempted from tax.
2) In the foregoing provision, 6.33 1
tax exemption includes the
mandated 13th month bonus
and other bonuses.
3) Section 42, amending Sec 3.36 9
145 of the NIRC, provides for
the increase of tobacco excise
tax.
4) Section 43, amending 4.57 2
Section 148 of the NIRC,
provides for the increase in
petroleum excise tax.
5) Section 45, amending 3.75 8
Section 149, Chapter 6 of Title
VI of the NIRC, provides for
the increase in automobile
excise tax.
6) Section 47, amending 4.36 4
Section 150-B under Chapter
VI, Title VI of the NIRC,
provides for the addition of
sweetened beverage tax.
7) The TRAIN Law also added 3.96 6
the cosmetic tax of 5%.
8) The TRAIN Law, also 3.92 7
increased the VAT threshold
from P1.9million to P3
million.
9) Exemptions from VAT of 4.42 3
certain sectors and items
such as drug and medicines
for diabetes, high cholesterol
and hypertension, raw food
and agricultural products,
health and education, business
process, PWDs, and Senior
Citizens.

Table 2. Provisions of the TRAIN affecting the respondents

This table represents some of the pertinent provisions of the TRAIN Law and to
what extent would it affect the respondents. From the table provided above, it is shown
that the highest recorded mean is item no. 2 which states the provision on tax
exemption that includes the mandated 13th month bonus and other bonuses. The
provision with the lowest recorded mean is item no. 3 which provides for the increase
of tobacco excise tax. Overall, the table had the average weighted mean of 4.41. All
the provisions in the table recorded a Weighted Mean of Aware only except item no.
3 that had the lowest recorded mean. Therefore, most of the respondents are aware
of the provisions of the said law.

Question 3: What percentage of the total budget would be allotted for the
following?

ITEM WEIGHTED MEAN RANK


1) Sweetened Beverage 1.5 10
2)Cigarettes 1.71 9
3)Personal Cars 2 8.5
4) Documentary Stamp Taxes 1.25 11
5) Petroleum 2.46 3
6) Canned Goods 2.42 4
7) Detergent Soap 2.54 2
8) Coffee Refill 2.17 6
9) Loaf Bread 2 8.5
10) Milk 2.29 5
11) Toilet Soap 2.58 1
12) Cosmetics 2.04 7

Table 3. Percentage of the total budget to be allotted to said items

This table represents the percentage of the total budget which the respondents
would allot for the following items provided. From the table provided above, it is shown
that the highest recorded mean is item no. 11 which has the weighted mean of 2.58 is
Toilet Soap. Whereas the provision with the lowest recorded mean is item no. 1 which
has the weighted mean of 1.5 is Sweetened Beverage. Overall, the table had the average
weighted mean of 2.08.

5) To what extent is the level of awareness of the respondents as to the TRAIN


Law?

ITEM WEIGHTED MEAN RANK


1) Section 5 of the TRAIN 4.46 1
Law, amending Section
24 of the National
Internal Revenue Code,
specifically in Sec
24(A)(1)(a), it states
that workers with an
annual salary of
P250,000 is exempted
from tax.
2) Section 5 of the TRAIN 3.92 5
Law, amending Section
24 of the National
Internal Revenue Code,
specifically in Sec
24(A)(1)(b), it states
that self-employed
individuals and/or
professionals shall
have the option to
avail of the 8% tax on
gross sales or gross
receipts and other
non-operating income
in excess of Two
hundred fifty
thousand pesos
(P250,000) .
3) Section 42, amending Sec 4.29 2.5
145 of the NIRC, provides for
the increase of tobacco excise
tax.
4) Section 43, amending 4.21 4
Section 148 of the NIRC,
provides for the increase in
petroleum excise tax.
5) Section 45, amending 4.25 3
Section 149, Chapter 6 of
Title VI of the NIRC,
provides for the increase in
automobile excise tax
6) Section 47, amending 4.29 2.5
Section 150-B under
Chapter VI, Title VI of the
NIRC, provides for the
addition of sweetened
beverage tax.
7) The TRAIN Law also 2.21 8
added the cosmetic tax of
5%.
8) The TRAIN Law, also 3.75 7
increased the VAT
threshold from
P1.9million to P3 million.
9) Exemptions from VAT 3.79 6
of certain sectors and
items such as drug and
medicines for diabetes,
high cholesterol and
hypertension, raw food and
agricultural products,
health and education,
business process, PWDs,
and Senior Citizens.

Table 5. Respondents’ Awareness with the TRAIN Law

This table reflects the level of awareness of the respondents with the TRAIN Law.
In particular, with the provisions that will affect their salary, income and budget. It was
shown that item with the highest recorded mean is item no. 1 which states the
provision on the widening of tax exemptions for people with P250, 000 and below. The
provision with the lowest recorded mean is item no. 6 which provides for the provision
on imposing 6% excise tax on cosmetic products. Overall, the table had the average
mean weight of 4.40 corresponding to Aware in the Verbal Interpretation of the Mean
Weight. All the provisions in the table recorded a Weighted Mean of Aware only except
item no. 6 that had the lowest recorded mean. Therefore, most of the respondents are
aware of the provisions of the TRAIN Law.
5) What benefits can be expected from the TRAIN Law?
ITEM FREQUENCY %
a) 12 22.22%
b) 11 20.37%
c) 4 7.41%
d) 15 27.78%
e) 6 11.11%
f) 1 1.85%
g) 5 9.26%

Table 6. Benefits from the TRAIN Law

This table represents the benefits that the respondents received from the TRAIN
Law upon its enactment. The highest was frequency was 15 or 27.78% and they believe
that the TRAIN Law satisfied them with a higher tax exemption cap for the 13 th Month
Pay. The lowest was 1 or 1.85% and they believe that everything in the choices were
considered as benefits from the TRAIN Law. Although they believed on the foregoing
statement, only 5 or 9.26% believes that the TRAIN Law did not benefit them. Even 12 or
22.22% believed that they were satisfied with their take home pay and 11 or 20.37%
believed that it also benefited senior citizens such as senior citizens and persons with
disabilities. However, only 4 or 7.41% believed that they were able to save more money
on their bank account. Thus, only 6 or 11.11% believed that the filing and payment of
taxes became easier and simpler in contrast with one of the main purposes of the TRAIN
Law. Overall, the respondents believed that the TRAIN benefitted them by answering with
a higher frequency on statements referring to benefits and lower a frequency on the last
item stating that it did not benefit them.
Chapter 3

Presentation, Interpretation, and Analysis of Data

Submitted by:

Agcaoili, Ryan

Sale, William,

Marcelo, Mary

4CLM