Introduction

One of the workers affected by the TRAIN Law are the teachers so the researchers have decided
to make the PCS SHS teachers the respondents of this research study. They are qualified in
answering the survey of the researchers for they have the knowledge and experience regarding
the TRAIN law that will bring solutions to the problem of their study which is describing the
teachers’ budget and the TRAIN law itself. With the train law decreasing taxes and increasing
prices, this research will be focused on how the teachers are adjusting to this law in terms of
their budget and their average salary. Base on glassdoor.com, the average salary of a teacher
here in the Philippines is 20,000 pesos. Teachers also have their expenses and the objective of
the researchers is to know whether they are in favor with train law or not based on their daily
expenses or their use of their budget

Train Law is a newly implemented law under the reign of President Rodrigo Roa Duterte. TRAIN
means Tax Reform for Acceleration and Inclusion. Many dubbed it to be a blessing for those
flying to make ends meet with meagre salaries, while others branded the TRAIN law as anti-
poor because it set a chain of price increase for consumer products. Based on the website
‘coins.ph’, TRAIN law has simplified the computation of the net estate tax. According to CNN
Philippines ‘There is n longer a table or gravitated rates the estate tax is now fixed at 6% of the
value of the net estate.