Train Law

Senior High School Department
STICOLLEGEOFKORONADAL
Sta.LuciaSt.,Brgy., ZoneIII,KoronadalCity,SouthCotabato
Chapter I
INTRODUCTION
Background of the Study
According to Ranada (2017), President Rodrigo Roa Duterte signed into law
Republic Act No.10963 otherwise known as Tax Reform for Acceleration and
Inclusion (TRAIN) Law on December 19, 2017. It has immediately taken into
effect last January 01, 2018. It contains amendments to several provisions of
the National Internal Revenue Code of 1997 (―Tax Code‖) on several tax provisions such
as individual income taxation, passive income for both individuals and corporations,
estate tax, donor‘s tax, value-added tax (―VAT‖), excise tax, and documentary stamp tax
(―DST‖). With the implementation of the TRAIN Law, Filipinos- ordinary
citizens, employees, employers, the self-employed, the rich and the poor were all
affected.
According to Department of Finance (2018), the Tax Reform for Acceleration and
Inclusion (TRAIN) is the first package of the comprehensive tax reform program (CTRP)
envisioned by President Duterte‘s administration, which seeks to correct a number of
deficiencies in the tax system to make it simpler, fairer, and more efficient. It also
includes mitigating measures that are designed to redistribute some of the gains to the
poor. TRAIN addresses several weaknesses of the current tax system by lowering and
simplifying personal income taxes, simplifying estate and donor‘s taxes, expanding the
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value-added tax (VAT) base, adjusting oil and automobile excise taxes, and introducing
excise tax on sugar-sweetened beverages.
According to Gialago (2018) as a tax lawyer, ―I noticed that there are a lot of
news reports on the changes. But actually, there are much more significant changes under
the TRAIN Law which is not being reported. TRAIN relatively decreases the tax on
personal income, estate, and donation.‖ However, it also increases the tax on certain
passive incomes, documents (documentary stamp tax) as well as excise tax on petroleum
products, minerals, automobiles, and cigarettes. The Train law also imposes new taxes in
the form of excise tax on sweetened beverages and non-essential services (invasive
cosmetic procedures) and removes the tax exemption of Lotto and other PCSO winnings
amounting to more than P10,000.Nonetheless, the new law also contains praiseworthy
provisions which aim to simplify tax compliance. For him TRAIN Law can greatly affect
to the Filipino consumers.
According the Manhit (2018) President remarked that the passage of the TRAIN
is the administration‘s biggest Christmas gift to the Filipino people. The lower income
tax rates were supposed to provide Filipinos with higher disposable incomes, which, in
turn, could boost domestic consumption. The TRAIN will also generate revenues to
finance much-needed social and physical investments — the necessary foundations for
sustaining rapid economic growth. Citing these developments, several multilateral
institutions and ratings agencies upgraded their economic forecasts for the country.
But as the law took effect at the start of the year, the optimism toward the TRAIN
became more subdued as consumers anticipated the pinch of higher commodity prices.
Electricity rates, for instance, are expected to go up by 8 centavos per kilowatt-hour. This
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means that a household consuming 200 kWh monthly will see a P16 increase in its
electricity bill.
The researchers choose this topic because the researchers want to find out on how
this kind of law implemented by Duterte‘s Administration affects the consumers of
Koronadal City. Also, to know their level of awareness, the effect of this law to their
pattern behavior in terms of buying a product and the effect of this to their budget.
Statement of the Problem
Generally, this study aims to discover on how this TRAIN law affect the
consumer of the Koronadal City. This also aims to know on how this law can be
beneficial or disadvantageous to the consumers. Specifically, this would like to determine
the following;
1. To determine the effect of TRAIN Law to the consumers based on their
Demographic status.
a) Occupation
b) Employment Status
c) Weekly Income/allowance
2. To determine the level awareness of consumers in Koronadal City about the
Train law;
a. Unconscious
b. Preconscious
c. Conscious
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3. To be able to determine the effect of the Train Law to the pattern behavior of
the consumers in Koronadal City in terms of buying a product;
A. Products (Limited/Minimal/Extreme)
i. Petroleum/gasoline
ii. Cosmetics
iii. Sweets product
iv. Beverages
v. Common Goods
4. To be able to find out how many percentage of the budget of consumers are
being affected by the Train Law and the products that are being consumed for
it.
A. Percentage (10-30% /31-70% /71-100%)
i. Petroleum products
ii. Fare
iii. Sweet Products
iv. Common Good
v. Cosmetics
Assumptions of the Study
The researchers wish to determine the effect of Train Law being implemented to
the consumers of Koronadal City and how it affects to the behavior of consumers in
buying a product. The proponents conduct the study to prove that:
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Alternative Hypothesis would be:
 the inflation rate affect the consumers of Koronadal City;
 the consumers of Koronadal City are aware about Train Law;
 the consumer force to trim down their consumptions;
 the consumer budget in terms of buying a product will be affected.
Null Hypothesis would be:
 the inflation rate did not affect the consumers of Koronadal City;
 the consumers of Koronadal City are aware about Train Law;
 the consumer did not force to trim down their consumptions;
 the consumer budget in terms of buying a product will not be affected.
Significance of Study
The importance of this study is to give additional information to the people of
Koronadal City, to give awareness enable for them to know what could be the effects of
TRAIN Law. The results of the study will be of great benefit to the following:
Consumers, the consumers will have awareness about how this law can be
beneficial or disadvantageous to them.
Students, for them to be aware on how Train Law effects their consumption.
Government, the given data for will help them to correct a number of
deficiencies in the tax system to make it simpler, fairer, and more efficient.
Researcher, through this research the researcher will dig out what are the
effectsof TRAIN Law to the consumers of Koronadal City. The researcher also can
expand their knowledge about this topic.
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Finally, Future Researcher, the findings of the study will serve as a reference
material or guide for future researcher who wish to conduct the same research or any
related study about the effect of Train Law.
Scope and Limitations
This study aims to investigate the effect of inflation, awareness and
budgeting because of TRAIN Law to the consumer‘s budget in Koronadal City. This
study will be conducted at Balmores St.,Brgy Zone II, Koronadal City but this is limited
for the maximum numbers of 255 consumers or 5% from the 4,886 population of
Balmores St.,Brgy Zone II, Koronadal .This study is only limited for nonprofessionals‘
consumers (tricycle drivers, teenagers, housewife) ages 18 to 50 years old only.
Definition of Terms
Acceleration – the act or process of moving faster or happening more quickly.
Amendment – the act or process of amending something.
Deficiencies – a luck of something that is needed.
Estate– all of things that a person owns.
Inflation – a continual increase in the price of goods and services.
Mitigating - to make less severe, harmful, or painful.
Optimism – a feeling or belief that what you hope for happen.
Subdued– not strong, loud, intense.
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Train Law -comprehensive tax reform program (CTRP) envisioned by President
Duterte‘s administration, which seeks to correct a number of deficiencies in the tax
system to make it simpler, fairer, and more efficient.
Acronym
TRAIN –Tax Reform Acceleration and Inclusion
VAT-Value Added Tax
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Chapter II
REVIEW RELATED LITERATURE
This chapter presents the literature and studies related to the study with the help of
books, online sources, and other sources that provides information in determining ―The
effects of TRAIN Law to the consumers of Koronadal City‖.
Conceptual Framework
The effect of TRAIN

Law to the consumer
of Koronadal City
To determine the To determine To be able to To be able to find


effect of TRAIN the level determine the out how many
Law to the awareness of effect of the percentage of the
 TRAIN Law to
consumers based consumers of budget of
on their  Koronadal City the pattern consumers are
Demographic about the Train behavior of the being affected by
status. law consumers of the TRAIN Law
Koronadal City
Figure 1. Conceptual Framework
Based on Figure 1. Conceptual Framework shows ―The effect of TRAIN Law to
the consumer of Koronadal City‖. Furthermore, this tends to explain the level of
awareness of consumers. The effect of inflation because of TRAIN Law to the pattern
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behavior of the consumers in terms of buying a product and to be able to find out how
many percentages of the budget of consumers are being affected by the TRAIN Law.
LOCAL LITERATURE
Many of the Filipinos do not have any knowledge about the TRAIN Law because
it is new and it was just implemented by the administration of President Rodrigo Roa
Duterte last December 19, 2017 so many of the leaders gave their perception , views,
opinions and support about the Tax Reform for Acceleration and Inclusion Act (TRAIN)
Law.
TRAIN Law and its Counter Effects to Filipino Consumers
The TRAIN Law can be beneficial for those people who have a minimum wage of
250,000 because they were exempted to pay personal income tax while it is
disadvantageous for those people who have a lesser wage than 250, 000 . Also because of
the inflation of tax in common goods, cigarettes, alcoholic drinks, petroleum (gasoline),
cosmetics, sweets and beverages.
According to Sheila (2018) at the start of January 2018, the TRAIN Law, or
commonly known as Tax Reform for Acceleration and Inclusion immediately took
effect. For some Filipinos, this law can be a blessing as take home pays and company
bonuses increased depending on salary tax bracket. She is exempted to pay personal
income tax because she‘s earning less than 250,000.She‘d admit that it really helped her a
lot and wage portion became an addition to her monthly savings.
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Though this law is beneficial for some, not every Filipino is pleased to have this
implemented, especially those who are earning a minimum wage, self-employed
individuals, and small unregistered enterprises. As a whole, these folks are considered as
informal economy since they are neither taxed nor monitored in the country‘s overall
economy census.
Part of this sector includes small vendors, farmers, fishermen, PUJ and pedicab
drivers, and contractual construction workers. Among others, these earners are having a
hard time coping with the rising inflation of goods brought by the said law.
Along with the price hikes of common goods such as rice, canned goods, and
other grocery items are starting to have the bullish price trends as well. This caused a
domino effect that even sidewalk vendors tend to increase their price lists to make their
ends meet. This is the reason why several sectors coin this TRAIN Law as Anti-Poor
Law for they believe only those who are middle to high earners could benefit from it.-
Steemit.com
THE TAX REFORM FOR ACCELERATION AND INCLUSION (TRAIN) ACT.
According to the Department of Finance (2018), President Rodrigo Roa Duterte
signed into law Republic Act No. 10963, otherwise known as the Tax Reform for
Acceleration and Inclusion (TRAIN) Act, the first package of the Comprehensive Tax
Reform Program (CTRP, on December 19, 2017 in Malacanang.)
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The TRAIN will provide hefty income tax cuts for majority of Filipino taxpayers
while raising additional funds to help support the government‘s accelerated spending on
its ―Build, Build, Build‖ and social services programs.
This tax reform package corrects a longstanding inequity of the tax system by
reducing personal income taxes for 99 percent of taxpayers, thereby giving them the
much needed relief after 20 years of non-adjustment of the tax rates and brackets. This is
the biggest Christmas and New Year gift the government is giving to the people.
For the poorest 10 million households, the government is giving them targeted
cash transfers of PHP 200 per month in 2018 and P300 per month in 2019 and 2020,
sourced from higher consumption taxes that the rich will contribute, as well as better
social services, healthcare, and education. All these will prepare the people for better job
opportunities.
In a separate message, President Duterte has vetoed certain provisions of the
TRAIN. The vetoed five line items are the following provisions:
1. Reduced income tax rate of employees of Regional Headquarters (RHQs), Regional
Operating Headquarters (ROHQs), Offshore Banking Units (OBUs), and Petroleum
Service Contractors and Subcontractors;
2. Zero-rating of sales of goods and services to separate customs territory and tourism
enterprise zones;
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3. Exemption from percentage tax of gross sales/receipts not exceeding five hundred
thousand pesos (P500,000.00);
4. Exemption of various petroleum products from excise tax when used as input,
feedstock, or as raw material in the manufacturing of petrochemical products, or in the
refining of petroleum products, or as replacement fuel for natural gas fired combined
cycle power plants; and
5. Earmarking of incremental tobacco taxes.
The TRAIN raises significant revenues to support the President‘s priority social
and infrastructure programs, which will help realize his administration‘s goal of reducing
the poverty rate from 21.6 to 14 percent by 2022. Some 70 percent of the incremental
revenues will help fund the government‘s infrastructure modernization program, while
the balance will go to social services.
Starting 2018, the government expects to raise funds equivalent to about two-
thirds of the incremental revenues targeted under this tax reform law. The Congress has
committed to pass the rest of the TRAIN‘s provisions representing the remaining one-
third of the targeted revenues in early 2018 to help us achieve our revenue and deficit
targets.
With the people‘s support and understanding, all these reforms will result in more
and better jobs, lower prices, and a brighter future for every Filipino. -Dof.Gov.Ph.com
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Most Filipino netizens view TRAIN law negatively
According to Cabuenas (2018), most Filipino netizens view the passage and
implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) law in
negative light, a recent study by Research and Tech Lab (RTL) showed.
Based on the study 94.08 percent of study conducted from January to February
this year, considered that TRAIN Law is not helpful at all for all of the Filipinos. He
considered TRAIN Law as a burden to the Filipinos, it is anti poor, and most netizens are
generally dismayed by the overall impact of the said law.
Other top reasons that TRAIN law is a ‗No‘ for most of the online public is that they
claim that it is only beneficial to government officials while it is unfair to minimum wage
earners.In a separate statement, the Department of Finance said lower personal income
tax rates would give Filipino consumers a combined P10 billion ―cash bonanza‖ to spend
more each month…
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―Our estimate is P10 billion a month in the reduction in collections from
the withholding tax…So that means to say people are going to have P10
billion a month more to spend,‘‘ Finance Secretary Carlos Dominguez III
was quoted as saying in the statement,‘‘ In effect, those with a taxable
annual income of P250,000 on average, would be able to take home a cash
bonanza equivalent to a substantial one month‘s pay per years,‘‘ he said in
the same statement the DOF said it has yet to collate data on the net
amount of addition revenues raised from the measures put in the place by
the TRAIN law.
‗‘The increase in take- home pay is actually useless because of the
increased price of some necessities,‘‘ price of liquefied petroleum gas
{LPG} will go up P1 per liter, diesel by P2.50 per liter, and gas online by
P2.65 per liter.
‗‘This study revealed that majority of Filipinos is worried about the
burden that the newly imposed tax plan will bring unto the country,
especially for the working class,‖ RTL said.
―As seen in their social media response, Filipinos are now vigilant more
than ever in seeing the country grow and the online universe became the
top tool in expressing their thought and feelings,‖ it said. It noted,
however, that a percentage of Filipinos remained positive that the tax
reform could be beneficial the long- term ―Meanwhile, only 5.92 percent
of the sentiments analyzed turned out to be hopeful on the effects that the
train law might bring in the long run.‖
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Some believe that the new system will be beneficial to the country‘s progress and believe
that the Train law will discipline ordinary Filipinos. Furthermore, only 1 percent of the
sentiments gathered supports the implementation of the Train law and defends it from
critics.-GMA news
Therefore, because of the Tax Reform for Acceleration and Inclusion (TRAIN
Law) that was implemented here in the Philippines it has a different impact to every
Filipino consumer. It may beneficial for some, especially for those who are earning a
minimum wage, self-employed individuals, and small unregistered enterprises. Also, this
Law many Filipinos considered this as anti-poor, and most netizens are generally
dismayed by overall impact of the said law.
FOREIGN LITERATURE
TRAIN Law was implemented to correct a number of deficiencies in the tax
system to make it simpler, fairer, and more efficient. Due to this implementation, many
individuals not only Filipino but also Foreign consumer or experts give their perception,
views and opinion to this kind of Law.
Foreign Business Leaders back TRAIN Law
According to the Business Finance (2018) Leaders of foreign business institutions
and cabinet officials have retold their perception, views, opinions and support about the
Tax Reform for Acceleration and Inclusion Act (TRAIN).They said that this law is a key
factor in transforming the country into an investment-led economy and will truly benefits
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the poor and grows a strong middle class. Also, TRAIN Law will benefit people with
―lower-level incomes‖ and make the tax system more progressive. –Dof.gov.Ph
Economic expert warns Train can deliver negative effects to economy
According to Ballaran (2018) an economic expert from Africa. He criticizes that
the TRAIN Law could bring only dire effects to the economy and considered that the law
would only have a slight impact to the economy.
Africa pointed out that inflation rose and gross domestic product (GDP) growth
slowed down in the last two rounds of oil tax increases: in 1996, when the government
imposed for the first time the excise tax on oil; and in 2005, when the expanded value-
added tax (E-VAT) was implemented. Citing government data, Africa said that inflation
rate increased from 8 percent in 1995 to 9.1 percent in 1996; and GDP growth went down
from 5.8 percent in 1996 to 5.2 percent in 1997.
Africa said that the government is using the lowering of income taxes as a ―smoke
screen‖ the actual effect of the Train Law to the majority of the population.He explained
that the government‘s revenue losses from income tax exemption would be shouldered by
the poorest 15 million Filipino families.
Instead of imposing higher taxes to the general public, the government should
improve its collection of corporate income tax, which is about P300 to P400 billion
annually according to the National Tax Research Center (NTRC), Africa said.
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The expert also pushed for higher tax rates to the country‘s richest families,
saying that a mere additional 10 to 20 percent income tax could generate an additional
P90 billion in revenues, according to Ibon Foundation‘s computation.
(The government can earn P90 billion. For us, the just tax system in the
Philippines should be based on the uneven income and assets of the people.)-Inquirer.net
Is Duterte’s TRAIN Law Veto Bad News for Foreign Investments in Philippines?
The budget of consumers are being affected by the Train Law because many
people spends money because of sale of goods and services. Recognizing the adverse
potential implications on foreign investments, the Department of Finance is moving to
allay concerns that the president‘s veto will automatically subject suppliers‘ sales to
exporters.
According to Euphora over the comparatively quick passage and agreement of the
Tax Reform for Acceleration and Inclusion (TRAIN) Law in December 2017 give way to
the ordinary business of complying with its abundant and complex condition, key
questions are rising on the implications of some of the provisions of the Duterte
Administration‘s first tax reform package.
One of the concerns President Rodrigo Duterte‘s veto of a couple of provisions in
the TRAIN bill ratified by Congress that extends zero value added tax (VAT) rating on
sale of goods and services to registered enterprises within separate customs territory,
special economic zones and tourism enterprise zones.-Entrepreneur.com
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Therefore, because of the TRAIN Law that was being implemented it doesn‘t
only affect the budget of the Filipino consumers but also it has a dire effects to the
economy of the Philippines. TRAIN Law will benefit people with ―lower-level incomes‖
and make the tax system more progressive. Also, it is a key in transforming the country
into an investment-led economy and will truly benefits the poor and grows middle class.
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Chapter III
RESEARCH METHODOLOGY
This chapter discusses the research design, locale, respondents or population,
sampling technique, instrumentation, data, and data analysis.
Research Design
The study uses a descriptive research design that seeks to discuss the quantitative
data. The researcher will use questionnaire as an instrument to gather data and request to
the subjects of the study to answer it. Furthermore, the study aims to know the effects of
TRAIN Law to the consumer of Koronadal City.
Locale of the Study
The locale of the study will be the Balmores St.,Brgy., Sto.Niǹo, Koronadal City.
Balmores St. is within Koronadal and is located in Province of South Cotabato,
Soccsksargen, Philippines. Balmores Street has a length of 1.47 kilometres. The
researchers chose this locale because it is one of the busy downtown of the city and there
are a lot of consumers furthermore, because of the trading or merchandising and small
businesses in this area.
Figure 2. Map of Balmores St., Koronadal City

https://www.google.com.ph/maps/Balmores,+KorondalCity,SouthCotabato
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Population/Respondents
The respondents of this study are 255 consumers or 5% from the 4,886 population
of Balmores St.,Brgy Zone II, Koronadal City but limited only for the nonprofessionals
(tricycle drivers, teenagers, adults, and housewife) ages 18 to 50years old. This
respondent is based on the study of how the TRAIN Law affects the consumers of
Koronadal Ciy.
Sampling Technique
The researchers will conduct survey using random sampling technique wherein
each consumers/respondents has an equal probability of being chosen. Based on the
responses, the researcher can determine the effect of the TRAIN Law in the consumers of
Koronadal City.
Instrumentation
The searcher will conduct a survey using multiple response questions in which
questions are arranged and instead of being required to make one choice, the user is
allowed to make one or more than choices. Interviewers read the questions exactly as
they appear on the survey questionnaire. The choice of answers to the questions is often
fixed (close-ended) in advance. Form will be used by the researchers to the respondents
and questionnaire to determine the respondents of the study. The questionnaires are being
check and validated by our teacher in practical research.
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Data Gathering Procedure
The researchers of this study will follow some procedures in order to achieve the
objectives of this work. First, the researchers will prepare a questionnaire in which covers
all the variables included in their statement of the problem. The researchers will present it
to their research adviser and asked for her approval before they are finally able to
reproduce enough copies of the questionnaires intended for their respondents to answer.
Next, the researcher will conduct pre-testing survey to the consumers of the Balmores
St.,Brgy., Sto.Niǹo, Koronadal City. Next to that, the researcher will collect the gathered
information or answers of the respondents. Through the gathered information, the
researchers will analyze and interpret all data to get an accurate result. Lastly, the
researchers will present all data gathered information in graph form.
Statistical Treatment
The researcher will classify features, count them, and construct more complex
statistical models and will use Univariate analysis or the analysis of single variable that
will take data, summarize the data and find pattern in the data by the use of frequency
distribution table. The data that have been gathered will present as a basis in discussing
on ―The effects of TRAIN Law to the consumers of Koronadal City‖
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Senior High School Department

Background of the Study

effect last January 01, 2018. It contains amendments to several provisions of

(―DST‖). With the implementation of the TRAIN Law, Filipinos- ordinary

envisioned by President Duterte‘s administration, which seeks to correct a number of

excise tax on sugar-sweetened beverages.

to the Filipino consumers.

sustaining rapid economic growth. Citing these developments, several multilateral

this kind of law implemented by Duterte‘s Administration affects the consumers of

Statement of the Problem

beneficial or disadvantageous to the consumers. Specifically, this would like to determine

1. To determine the effect of TRAIN Law to the consumers based on their

2. To determine the level awareness of consumers in Koronadal City about the

the consumers in Koronadal City in terms of buying a product;

iii. Sweets product

A. Percentage (10-30% /31-70% /71-100%)

iii. Sweet Products

iv. Common Good

Assumptions of the Study

buying a product. The proponents conduct the study to prove that:

Alternative Hypothesis would be:

 the inflation rate affect the consumers of Koronadal City;

 the consumers of Koronadal City are aware about Train Law;

 the consumer force to trim down their consumptions;

 the consumer budget in terms of buying a product will be affected.

Null Hypothesis would be:

 the consumers of Koronadal City are aware about Train Law;

 the consumer did not force to trim down their consumptions;

 the consumer budget in terms of buying a product will not be affected.

The importance of this study is to give additional information to the people of

beneficial or disadvantageous to them.

expand their knowledge about this topic.

related study about the effect of Train Law.

Scope and Limitations

This study aims to investigate the effect of inflation, awareness and

consumers (tricycle drivers, teenagers, housewife) ages 18 to 50 years old only.

Acceleration – the act or process of moving faster or happening more quickly.

Amendment – the act or process of amending something.

Deficiencies – a luck of something that is needed.

Estate– all of things that a person owns.

Inflation – a continual increase in the price of goods and services.

Mitigating - to make less severe, harmful, or painful.

Optimism – a feeling or belief that what you hope for happen.

Subdued– not strong, loud, intense.

Train Law -comprehensive tax reform program (CTRP) envisioned by President

Duterte‘s administration, which seeks to correct a number of deficiencies in the tax

system to make it simpler, fairer, and more efficient.

TRAIN –Tax Reform Acceleration and Inclusion

VAT-Value Added Tax

REVIEW RELATED LITERATURE

effects of TRAIN Law to the consumers of Koronadal City‖.

The effect of TRAIN

To determine the To determine To be able to To be able to find

Figure 1. Conceptual Framework

Based on Figure 1. Conceptual Framework shows ―The effect of TRAIN Law to

TRAIN Law and its Counter Effects to Filipino Consumers

cosmetics, sweets and beverages.

lot and wage portion became an addition to her monthly savings.

implemented, especially those who are earning a minimum wage, self-employed

THE TAX REFORM FOR ACCELERATION AND INCLUSION (TRAIN) ACT.

According to the Department of Finance (2018), President Rodrigo Roa Duterte

Reform Program (CTRP, on December 19, 2017 in Malacanang.)

its ―Build, Build, Build‖ and social services programs.

In a separate message, President Duterte has vetoed certain provisions of the