 As of 2020, there are approximately 3.

9 million cases of diabetes in the

Philippines which has a prevalence rate of 6.3% among adults. (International
Diabetes Foundation)
 SSB tax can reduce consumption of sugars and help prevent overweight, obesity
and noncommunicable diseases (NCDs) such as diabetes and cardiovascular
disease. (World Health Organization)
 In a study in Zimbia, East Africa (Hangoma, et al., 2020), and in a study Mexico
(Colchero, et al., 2016), the implementation of SSB tax led to a decrease in SSB
consumption.
 The Republic Act No. 10963 or the Tax Reform for Acceleration and Inclusion
also known as TRAIN Law took effect on January 1, 2018 which lowered taxes
on personal income but increased taxes on vehicles, cigarettes, fuel and drinks
sweetened with sugar.
 This research is focused on the impact of Sugar Tax on regulating the
consumption of Sugar-Sweetened Beverages in Cebu City, Philippines.