Type of Business Franchise Retailer

1 /
2 /
3 /
4 /
5 /
6 /
7 /
8 /
9 /
10
TOTAL 1 8

Type of Organization Sole Partnership

1
2 /
3 /
4
5 /
6
7 /
8 /
9 /
10
TOTAL 6 0

No. of years of Operation Less 1 1-3 years

1
2
3
4
5
6 /
7
8
9 /
10
TOTAL 2 0

Average Capital Below P500,000 P500,001 – P1,000,000

1
2
3
4
5
 6
7
8
9
10
TOTAL 0 0

Average Annual Income Below P50,000 P50,001 – P100,000

1
2
3
4
5
6
7
8
9
10
TOTAL 0 0

Average Annual Gross Sales or Receipts P1,919,500 and below P1,919,501 – P2,999,999
1
2 /
3
4 /
5 /
6 /
7 /
8
9
10
TOTAL 0 5

Average Annual Value-Added Tax Paid Below P10,000 P10,001 – P20,000

1
2
3
4
5
6
7
8
9
10
0 0
 Corporation
/

4-6 years 7-9 years 10 years and more

/
/
/
/
/

/
/

4 1 2

P1,000,001 – P2,000,000 P2,000,001 – P3,000,000 P3,000,001 – P5,000,000

/
/

/
 /

1 3 1

P100,001 – P200,000 P200,001 – P300,000 P300,001 – P500,000

0 1 0

P3,000,000 and above

/

/
/

P20,001 – P30,000 P30,001 – P50,000 P50,001 – P100,000

0 2 0
P5,000,001 – P10,000,000 P10,000,001 and above
/

/
 /

1 3

P500,001 – P1,000,000 P1,000,001 – P3,000,000 P3,000,001 – P5,000,000 Above P5,000,000

/
/
/
/
/
/

/
/

0 6 2 0

100,001 – P200,000 200,001 – P500,000 500,001 – P1,000,000 Above P1,000,000

/
/
/
/
/
/

2 2 3 0
 1 2 3
A. Accounting and Invoicing Requirement
1. I have been issuing VAT invoice to my customers. 5 4 5
2. I have been properly recording my sales. 5 4 5
3. I have been properly recording my purchases. 5 4 4
4. I have been properly keeping my purchase receipts. 5 4 5
5. I have subsidiary sales journal certified by the BIR for record keeping. 5 0 5
6. I have subsidiary purchases journal certified by the BIR for record
5 0 5
keeping.
7. I have general journal certified by the BIR for record keeping. 5 3 5
8. I have general ledger certified by the BIR for record keeping. 5 3 5
9. I have cash receipts book certified by the BIR for record keeping. 5 0 5
10. I have cash disbursements book certified by the BIR for record keeping. 5 0 5
B. Filing of VAT Return
For Monthly Filing
If Manual Filing
1. I file BIR Form 2550M in duplicate copies. 5 4 4
2. I file BIR Form 2550M within 20 days from the end of the month. 5 4 4
If through Electronic Filing and Payment System (eFPs)
1. I file BIR Form 2550M in duplicate copies. 5 0 4
2. I file BIR Form 2550M within 23 days following the end of the month. 5 0 4
For Quarterly Filing
1. I file BIR Form 2550Q in duplicate copies. 5 4 4
2. I file BIR Form 2550Q before 25th day of the month following the close of the 5taxable quarter
4 5
3. I am submitting my quarterly summary list of Sales to regular customers, casual
5 customers,
4 and output
5 tax.
4. I am submitting my quarterly summary list of local Purchases and input tax. 5 4 5
5
1. I have been paying my tax obligations correctly 5 3 5
2. I have been paying my tax obligations on time 5 3 5
 4 5 6 7 8 9 10 Average

5 3 5 5 5 5 4.67
3 5 5 5 5 4 4.56
3 5 5 5 5 4 4.44
3 5 5 5 5 4 4.56
4 3 5 5 5 4 4.00
4 3 5 5 5 5 4.11
4 5 0 5 5 5 4.11
4 5 0 5 5 5 4.11
4 5 0 5 5 5 3.78
4 5 0 5 5 5 3.78

g
0 3 4 5 0 0 2.78

0 3 0 5 0 0 2.33

5 2 5 0 4 5 3.33

5 2 5 0 5 5 3.44

5 3 0 5 5 5 4.00

5 3 0 5 5 5 4.11

5 4 5 5 5 5 4.78

5 4 5 5 5 5 4.78

5 5 0 5 5 5 4.22

5 5 0 5 5 5 4.22
FACTORS
I. External Factors
A. Tax Complexity
· I know how to determine the VAT on Importation.
· I know how to determine VAT-exempt transactions.
· I know the VATable sales on goods.
· I know how to determine deemed sale transactions.
· I know the transactions that are subject to withholding taxes.
· I know the transactions that are subject to zero-rated VAT.
· I know the rate and base for computing output VAT.
· I know the rate and base for computing input VAT.
· I know how to prepare VAT returns.
· I know how to file VAT returns.
B.Tax Administration- Bureau of Internal Revenue (BIR)
· I believe that BIR regulations, memorandum circulars and rulings are properly disseminated.
· I believe that tax assessment and evaluation are conducted in a just manner.
· I believe that the Bureau is properly and honestly collecting all of the internal revenue taxes,
fees and charges.
· I believe that the Bureau is objectively enforcing all forfeitures, penalties and fines when there
are non-compliance and violations to the tax laws.
· I believe that they serve excellence with integrity and professionalism.
· I believe that the BIR are properly regulating the tax system.
· I believe that the BIR is accountable and transparent.
· I believe that the BIR has done its best to make the tax system less complex.
II. Internal Factors
A. Tax Knowledge

· I know that the new threshold to qualify as VAT taxpayer is P 3,000,000 gross sales or receipts.

· I know the type of tax I will pay.

· I know the VAT return that will be filed for the declaration of monthly VAT payable.
· I know the VAT return that should be filed for the declaration of quarterly VAT payable.
· I am aware of the inclusions in computing tax liability.
· I am aware of the deductions that can reduce tax liability.
· I know that the deadline for submission of monthly and quarterly VAT return.
· I know the deadline for submission of Summary List of Sales and Purchases.
· I know how to operate the online application of filing of BIR tax returns (eFPS or electronic
filing and payment system).
· I know where to file the VAT return.
· I know where to pay the tax liabilities.
· I am updated with the new Tax Reforms implemented by BIR
· I am aware of the penalties imposed by the BIR in case of non-compliance to tax laws
B. Taxpayer's Attitude and Perception
· I believe that taxes fuel the operations of the government. (Lifeblood Theory)
· I believe that everybody should be taxed because everybody receives benefit from the
government. (Benefits Received Theory)
· I believe that the tax authorities collect taxes through just enforcement of tax laws building and
upliftment of the lives of the Filipinos. (Mission of BIR)
· I believe that the BIR is an institution of service excellence and integrity. (Vision of BIR)
· I believe that penalties increases level of compliance of taxpayers and decreases the chances of
tax evasion (Deterrence Theory)
· I believe that an increase of tax awareness will change taxpayer’s perception towards the tax
system. (Psychology Theory)
C. Business Operations
Inventory Management
Ø We set reorder point to determine when to restock our inventory
Ø We monitor our tank level to ensure there is enough supply of our products
Ø We use proper inventory system to properly monitor the pricing of our petroleum products
Internal Control
Ø There is proper segregation of duties among staffs and personnel
Ø There is proper authorization employed in complex business transactions
Ø We maintain monthly oil inventory record for each tank that we have
1 2 3 4 5 6 7 8 9 10 Average

5 1 4 5 2 5 4 1 4 3.44
5 1 4 5 1 5 4 1 4 3.33
5 4 5 5 4 4 5 3 3 4.22
5 1 4 4 2 3 5 1 4 3.22
5 2 5 4 4 3 5 5 4 4.11
5 2 5 4 2 3 5 3 5 3.78
5 2 5 5 4 4 5 5 5 4.44
5 2 5 5 4 3 5 5 5 4.33
5 5 5 3 4 1 5 5 5 4.22
5 5 5 3 4 1 5 5 5 4.22

5 5 4 5 3 5 3 1 5 4.00
5 5 4 5 3 4 4 1 5 4.00

5 5 5 5 3 5 4 1 5 4.22

5 1 5 5 3 5 4 1 5 3.78

5 1 5 5 3 5 3 1 5 3.67
5 1 5 5 3 5 4 1 5 3.78
5 1 5 5 3 5 3 1 5 3.67
5 3 5 5 3 5 3 1 5 3.89

5 3 4 5 2 3 5 1 3 3.44

5 3 5 5 5 3 5 3 3 4.11
5 4 5 5 5 3 5 1 4 4.11
5 4 5 5 5 4 5 1 5 4.33
5 3 5 4 5 3 5 1 5 4.00
5 5 5 4 4 3 5 1 5 4.11
5 4 5 5 4 3 5 1 4 4.00
5 1 4 4 4 5 5 1 5 3.78
5 1 4 3 3 3 5 5 5 3.78

5 5 5 5 5 2 5 1 5 4.22
5 5 5 5 5 2 5 1 5 4.22
5 1 4 3 2 2 5 3 5 3.33
5 5 4 5 4 4 5 3 5 4.44

5 5 4 5 4 4 5 1 5 4.22

5 5 4 5 4 5 5 1 5 4.33

5 1 5 5 4 3 5 1 5 3.78

5 1 5 5 4 4 5 1 5 3.89

5 5 5 5 4 4 5 1 5 4.33

5 5 5 5 4 4 5 1 5 4.33

5 5 4 5 3 5 5 5 5 4.67
5 5 5 5 5 5 5 5 5 5.00
5 5 5 5 3 5 5 5 5 4.78

5 5 4 5 4 5 5 5 5 4.78
5 5 4 5 5 5 5 5 5 4.89
5 3 5 5 5 5 5 5 5 4.78
Table1. Profile of Respondents

Profile Frequency % Rank

Type of Business
Franchise 1 11.11 2
Retailer 8 88.89 1
Total 9 100.00

Type of Organization
Sole 6 66.67 1
Corporation 3 33.33 2
Total 9 100.00

No. of years of Operation

Less 1 2 22.22 2.5
1-3 years 0 0.00 5
4-6 years 4 44.44 1
7-9 years 1 11.11 4
10 years and more 2 22.22 2.5
Total 9 100.00

Average Capital
P1,000,001 – P2,000,000 1 11.11 4
P2,000,001 – P3,000,000 3 33.33 1.5
P3,000,001 – P5,000,000 1 11.11 4
P5,000,001 – P10,000,000 1 11.11 4
P10,000,001 and above 3 33.33 1.5
Total 9 100.00

Average Annual Income

P200,001 – P300,000 1 11.11 3
P300,001 – P500,000 0 0.00 4.5
P500,001 – P1,000,000 0 0.00 4.5
P1,000,001 – P3,000,000 6 66.67 1
P3,000,001 – P5,000,000 2 22.22 2
Total 9 100.00

Average Annual Gross Sales or Receipts

P1,919,501 – P2,999,999 5 55.56 1
P3,000,000 and above 4 44.44 2
Total 9 100.00

Average Annual Value-Added Tax Paid

P30,001 – P50,000 2 22.22 3
P50,001 – P100,000 0 0.00 5
100,001 – P200,000 2 22.22 3
200,001 – P500,000 2 22.22 3
500,001 – P1,000,000 3 33.33 1
Total 9 100.00
Table 2A. Level of compliance of these local gasoline stations to VAT requirements along accounting and
invoicing requirement

Indicator Mean Int Rank

1. I have been issuing VAT invoice to my customers. 4.67 FC 1
2. I have been properly recording my sales. 4.56 FC 2.5
3. I have been properly recording my purchases. 4.44 FC 4
4. I have been properly keeping my purchase receipts. 4.56 FC 2.5
5. I have subsidiary sales journal certified by the BIR for record
keeping. 4.00 SC 8

6. I have subsidiary purchases journal certified by the BIR for record

keeping. 4.11 SC 6

7. I have general journal certified by the BIR for record keeping. 4.11 SC 6

8. I have general ledger certified by the BIR for record keeping. 4.11 SC 6

9. I have cash receipts book certified by the BIR for record keeping. 3.78 SC 9.5

10. I have cash disbursements book certified by the BIR for record
keeping. 3.78 SC 9.5
Overall 4.21 FC

Legend
4.18 - 5.00 = Full Compliance (FC)
3.35 - 4.17 = Substantial Compliance (SC)
2.52 - 3.34 = Partial Compliance (PC)
1.69 - 2.51 = Partial Non-Compliance (PNC)
0.86 - 1.68 = Substantial Non-Compliance (SNC)
0.00 - 0.85 = Full Non-Compliance (FNC)

Table 2B-1. Level of compliance of these local gasoline stations to VAT requirements along Filing of VAT
Return (For Monthly Filing)

Indicator Mean Int Rank

If Manual Filing 2.56 PC
1. I file BIR Form 2550M in duplicate copies. 2.78 PC 1
2.33 PNC 2
2. I file BIR Form 2550M within 20 days from the end of the month.
If through Electronic Filing and Payment System (eFPs) 3.39 SC
1. I file BIR Form 2550M in duplicate copies. 3.33 PC 2
2. I file BIR Form 2550M within 23 days following the end of the 3.44 SC 1
month.
Overall 2.97 PC

Legend
4.18 - 5.00 = Full Compliance (FC)
3.35 - 4.17 = Substantial Compliance (SC)
2.52 - 3.34 = Partial Compliance (PC)
1.69 - 2.51 = Partial Non-Compliance (PNC)
0.86 - 1.68 = Substantial Non-Compliance (SNC)
0.00 - 0.85 = Full Non-Compliance (FNC)

Table 2B-2. Level of compliance of these local gasoline stations to VAT requirements along Filing of VAT
Return (For Quarterly Filing)

Indicator Mean Int Rank

1. I file BIR Form 2550Q in duplicate copies. 4.00 SC 4
2. I file BIR Form 2550Q before 25 th day of the month following the 4.11 SC 3
close of the taxable quarter
3. I am submitting my quarterly summary list of Sales to regular 4.78 FC 1.5
customers, casual customers, and output tax.
4. I am submitting my quarterly summary list of local Purchases and 4.78 FC 1.5
input tax.
Overall 4.42 FC

Legend
4.18 - 5.00 = Full Compliance (FC)
3.35 - 4.17 = Substantial Compliance (SC)
2.52 - 3.34 = Partial Compliance (PC)
1.69 - 2.51 = Partial Non-Compliance (PNC)
0.86 - 1.68 = Substantial Non-Compliance (SNC)
0.00 - 0.85 = Full Non-Compliance (FNC)

Table 2C. Level of compliance of these local gasoline stations to VAT requirements along payment

Indicator Mean Int Rank

1. I have been paying my tax obligations correctly 4.22 FC 1.5

2. I have been paying my tax obligations on time 4.22 FC 1.5

Overall 4.22 FC
Legend
4.18 - 5.00 = Full Compliance (FC)
3.35 - 4.17 = Substantial Compliance (SC)
2.52 - 3.34 = Partial Compliance (PC)
1.69 - 2.51 = Partial Non-Compliance (PNC)
0.86 - 1.68 = Substantial Non-Compliance (SNC)
0.00 - 0.85 = Full Non-Compliance (FNC)
 0 0.85 FNC
0.86 1.68 SNC
1.69 2.51 PNC

2.52 3.34 PC

3.35 4.17 SC

4.18 5 FC
Table 3A-1. External Factor Affecting the level of compliance on VAT requirements of gasoline stations along
Tax Complexity

Indicator Mean Int Rank

· I know how to determine the VAT on Importation. 3.44 Agree 8
· I know how to determine VAT-exempt transactions. 3.33 Fairly Agree 9
· I know the VATable sales on goods. 4.22 Strongly Agree 4
· I know how to determine deemed sale transactions. 3.22 Fairly Agree 10

· I know the transactions that are subject to withholding taxes. 4.11 Agree 6

· I know the transactions that are subject to zero-rated VAT. 3.78 Agree 7
· I know the rate and base for computing output VAT. 4.44 Strongly Agree 1
· I know the rate and base for computing input VAT. 4.33 Strongly Agree 2
· I know how to prepare VAT returns. 4.22 Strongly Agree 4
· I know how to file VAT returns. 4.22 Strongly Agree 4
Overall 3.93 Agree

Legend
4.21 - 5.00 = Strongly Agree
3.41 - 4.20 = Agree
2.61 - 3.40 = Fairly Agree
1.81 - 2.60 = Disagree
1.00 - 1.80 = Strongly Disagree

Table 3A-2. External Factor Affecting the level of compliance on VAT requirements of gasoline stations along
Tax Administration- Bureau of Internal Revenue (BIR)

Indicator Mean Int Rank

· I believe that BIR regulations, memorandum circulars and 4.00 Agree 2.5
rulings are properly disseminated.
· I believe that tax assessment and evaluation are conducted in 4.00 Agree 2.5
a just manner.
· I believe that the Bureau is properly and honestly collecting 4.22 Strongly Agree 1
all of the internal revenue taxes, fees and charges.
· I believe that the Bureau is objectively enforcing all
forfeitures, penalties and fines when there are non-compliance 3.78 Agree 5.5
and violations to the tax laws.
· I believe that they serve excellence with integrity and 3.67 Agree 7.5
professionalism.

· I believe that the BIR are properly regulating the tax system. 3.78 Agree 5.5

· I believe that the BIR is accountable and transparent. 3.67 Agree 7.5
· I believe that the BIR has done its best to make the tax 3.89 Agree 4
system less complex.
Overall 3.88 Agree

Legend
4.21 - 5.00 = Strongly Agree
3.41 - 4.20 = Agree
2.61 - 3.40 = Fairly Agree
1.81 - 2.60 = Disagree
1.00 - 1.80 = Strongly Disagree

Table 3B-1. Internal Factor Affecting the level of compliance on VAT requirements of gasoline stations along
Tax Knowledge

Indicator Mean Int Rank

· I know that the new threshold to qualify as VAT taxpayer is 3.44 Agree 12
P 3,000,000 gross sales or receipts.
· I know the type of tax I will pay. 4.11 Agree 6
· I know the VAT return that will be filed for the declaration 4.11 Agree 6
of monthly VAT payable.
· I know the VAT return that should be filed for the 4.33 Strongly Agree 2
declaration of quarterly VAT payable.
· I am aware of the inclusions in computing tax liability. 4.00 Agree 8.5
· I am aware of the deductions that can reduce tax liability. 4.11 Agree 6
· I know that the deadline for submission of monthly and 4.00 Agree 8.5
quarterly VAT return.
· I know the deadline for submission of Summary List of 3.78 Agree 10.5
Sales and Purchases.
· I know how to operate the online application of filing of 3.78 Agree 10.5
BIR tax returns (eFPS or electronic filing and payment system).
· I know where to file the VAT return. 4.22 Strongly Agree 3.5
· I know where to pay the tax liabilities. 4.22 Strongly Agree 3.5
· I am updated with the new Tax Reforms implemented by 3.33 Fairly Agree 13
BIR
· I am aware of the penalties imposed by the BIR in case of 4.44 Strongly Agree 1
non-compliance to tax laws
Overall 4.02 Agree

Legend
4.21 - 5.00 = Strongly Agree
3.41 - 4.20 = Agree
2.61 - 3.40 = Fairly Agree
 1.81 - 2.60 = Disagree
1.00 - 1.80 = Strongly Disagree

Table 3B-2. Internal Factor Affecting the level of compliance on VAT requirements of gasoline stations along
Taxpayer's Attitude and Perception

Indicator Mean Int Rank

· I believe that taxes fuel the operations of the government. 4.22 Strongly Agree 4
(Lifeblood Theory)
· I believe that everybody should be taxed because everybody
receives benefit from the government. (Benefits Received 4.33 Strongly Agree 2
Theory)
· I believe that the tax authorities collect taxes through just
enforcement of tax laws building and upliftment of the lives of 3.78 Agree 6
the Filipinos. (Mission of BIR)
· I believe that the BIR is an institution of service excellence 3.89 Agree 5
and integrity. (Vision of BIR)
· I believe that penalties increases level of compliance of
taxpayers and decreases the chances of tax evasion (Deterrence 4.33 Strongly Agree 2
Theory)
· I believe that an increase of tax awareness will change
taxpayer’s perception towards the tax system. (Psychology 4.33 Strongly Agree 2
Theory)
Overall 4.15 Agree

Legend
4.21 - 5.00 = Strongly Agree
3.41 - 4.20 = Agree
2.61 - 3.40 = Fairly Agree
1.81 - 2.60 = Disagree
1.00 - 1.80 = Strongly Disagree

Table 3B-3. Internal Factor Affecting the level of compliance on VAT requirements of gasoline stations along
Business Operations

Indicator Mean Int Rank

Inventory Management 4.81 Strongly Agree
Ø We set reorder point to determine when to restock our 4.67 Strongly Agree 3
inventory
Ø We monitor our tank level to ensure there is enough supply of 5.00 Strongly Agree 1
our products
Ø We use proper inventory system to properly monitor the 4.78 Strongly Agree 2
pricing of our petroleum products
Internal Control 4.81 Strongly Agree
Ø There is proper segregation of duties among staffs and 4.78 Strongly Agree 2.5
personnel
Ø There is proper authorization employed in complex business 4.89 Strongly Agree 1
transactions
Ø We maintain monthly oil inventory record for each tank that 4.78 Strongly Agree 2.5
we have
Overall 4.81 Strongly Agree

Legend
4.21 - 5.00 = Strongly Agree
3.41 - 4.20 = Agree
2.61 - 3.40 = Fairly Agree
1.81 - 2.60 = Disagree
1.00 - 1.80 = Strongly Disagree
 1 1.8 Strongly Disagree
1.81 2.6 Disagree

2.61 3.4 Fairly Agree

3.41 4.2 Agree
4.21 5 Strongly Agree
 Type of Type of Year of Ave
Res Age Gender Position
Bus Org Operation Capital

Accounting
1 24 M Retailer 3 5 7
Officer
2 31 F Manager Retailer 1 3 4
3 44 M Owner Retailer 3 3 5
4 56 M Manager Retailer 3 5 6
5 28 F Owner Retailer 1 3 4
Accounting
6 35 M Retailer 3 1 7
Officer
7 47 M Manager Retailer 1 3 4
Accounting
8 29 F Retailer 1 4 7
Officer
9 40 F Manager Retailer 1 1 3
 Ave
Ave Ave Ave
Annual
Annual Annual Annual A. Accounting and Invoicing Requirement
Gross
Income VAT VAT
Sales

8 3 8 Big 5 5 5 5 5 5 5 5 5 5
7 2 6 Small 4 4 4 4 0 0 3 3 0 0
7 3 8 Big 5 5 4 5 5 5 5 5 5 5
7 2 8 Small 5 3 3 3 4 4 4 4 4 4
7 2 6 Small 3 5 5 5 3 3 5 5 5 5
7 2 7 Big 5 5 5 5 5 5 0 0 0 0
4 3 4 Small 5 5 5 5 5 5 5 5 5 5

8 3 7 Big
5 5 5 5 5 5 5 5 5 5
7 3 7 Small 5 4 4 4 4 5 5 5 5 5
 B. Filing of VAT Return Payment

5 5 5 5 5 5 5 5
4 4 0 0 4 4 4 4
4 4 4 4 4 5 5 5
0 0 5 5 5 5 5 5
3 3 2 2 3 3 4 4

4 0 5 5 0 0 5 5
5 5 0 0 5 5 5 5

0 0 4 5 5 5 5 5
0 0 5 5 5 5 5 5
Payment

5 5
3 3
5 5
5 5
5 5

0 0
5 5

5 5
5 5