Jambalos Arvin Finalthesis

MARINDUQUE STATE COL LEGE
School of Business and Management Page |

Tanza, Boac, Marinduque
Level of awareness of the members of Bangbangalon Consumer Cooperative
Store/Catering in Seaside Boac Marinduque on RA- 10963 otherwise known as Tax
Reform for Acceleration and Inclusion
A Thesis Presented to the
School of Business and Management
Marinduque State College
In Partial Fulfillment
of the Requirements for Accounting Research 1
Arvin M. Jambalos
May 2021
APPROVAL SHEET
This thesis attached hereto entitled “Level of awareness of the Members of

Bangbangalon Consumer Cooperative store/catering in Seaside Boac Marinduque on
RA- 10963 otherwise known as Tax Reform for Acceleration and Inclusion” prepared
and submitted by Arvin M, Jambalos in partial fulfillment of the requirements for the
degree of Bachelor of Science in Accounting Information System at School of Business and
Management, Marinduque State College is hereby recommended for Data Gathering.
CERTIFICATION
This is to certify that this undergraduate thesis entitled Level of awareness of the
members of Bangbangalon Consumer Cooperative store/catering in Seaside Boac,
Marinduque on RA- 10963 otherwise known as Tax Reform for Acceleration and
Inclusion written by Arvin M, Jambalos has been edited in accordance with the
recommendations/suggestions by the Committee on Oral Examination during the Oral
Examination held last May 20, 2021
Issued this __________________ at Marinduque State College, Tanza, Boac,
Marinduque.
___________________________
Language Critic
CERTIFICATE OF ORIGINALITY
This is to certify that the sources used in this undergraduate thesis entitled Level of
awareness of the members of Bangbangalon Consumer Cooperative store/catering in
Seaside Boac, Marinduque on RA- 10963 otherwise known as Tax Reform for
Acceleration and Inclusion has been properly acknowledge or duly cited.
This is also to certify that the study is an original research undertaking and has not been
copied from a previous work.
Issued this day 16th of December 2021 at Marinduque State College, Tanza, Boac,
Marinduque.
Arvin M, Jambalos
Researcher
ACKNOWLEDGEMENT
The researcher would like to express his gratitude and warmest appreciation to the
following people who exerted their efforts and sacrifices, their invaluable assistance and
support to complete this study. Without them, this wouldn’t have been materialized.
To his beloved parents, and relatives, for emotional, spiritual, and financial support
they have given. For unconditional love, understanding and sacrifices. Those of which will
always remain in my heart;
To his friends, those who helped him during the data gathering procedure who did not
ask for anything in return. Those who continue to support him during the process until all the
data has been gathered;
To Dr. Gerald G, Gutierrez, research adviser who shared his knowledge and advises,
for encouragement and support to pursue this study while accomplishing this manuscript;
To the Honorable Panelist, for their expertise, continuous guidance, provided
suggestions and recommendations to improve this manuscript;
To the Respondents, for the time, cooperation and active participation, efforts and
honesty they have shown while gathering data.
To his co-researchers, for their support and encouragement on those weeks that
everything is getting difficult on the Thesis Race;
And to God Almighty, for the strength and good health he has given that help the
researcher overcome her doubts to finish this study.
ABSTRACT
The Tax Reform for Acceleration and Inclusion Law, also known as the Train Law,
this law appears to have an impact on Filipinos’ taxes, as well as the consumption of goods
and several different products in our country.
This study will show the level of awareness of the members of the cooperative. This
was conducted in Bangbangalon Consumer Cooperative at Seaside, Boac, Marinduque and
was responded to by 27 members of the cooperative. This study used the descriptive
method, using a survey through a questionnaire as a primary tool to gather data and to know
the profile of the respondents. It is also to know their level of awareness about the train law,
especially in terms of the taxes on specific and ad-valorem taxes, and how much they really
are aware of the changes in the tax system that the law brings to the country.
The study shows that most of the members of Bangbangalon Consumer Cooperative
are less aware when it comes to taxation. It shows that they have a little bit of knowledge or
ideas about train law, resulting in their being less aware of their awareness of train law. And
through the help of following interventions like seminars, conference meetings, etc., it
would help them to gain a lot of knowledge and to realize what’s happening in the system of
taxation under Tran Law.
TABLE OF CONTENTS
Title Page....................................................................................................................…i
Approval Sheet……………………………...................................................................ii
Certification…………………………………………………………………………...iii
Certificate of Originality………………………………………………………………iv
Acknowledgement……………………………………………………………………..v
Abstract…………………………………………………………………………………
Table of Contents............................................................................................................
Chapter 1 – The Problem and Its Background
Introduction................…………........................................................................
Statement of the Problem……...........................................................................
Significance/Importance of the Study................................................................
Scope and Limitation of the Study….................................................................
Definition of Terms…………............................................................................
Chapter 2 – Review of Related Literature and Studies
Tax Reform for Acceleration and Inclusion ……………………….............

Excise Tax .........................................................……………….…..............
Source of Information...................................................................................
Synthesis of the Related Literature and Studies............................................

Conceptual Framework …………………………………………………….
Chapter 3 – Method and Procedure/Methodology
Research Design.......................................................…………………..........
Variables to be Studied............................................………………...........…
Population Frame and Sampling Scheme.....................………………...…...
Description of the Respondents..............................………………………......
Research Environment..................................…….………………….....…......
Description of the Instruments..........................………………….........….......
Gathering of Data.............................................………………………….........
Statistical Treatment of Data......................…………………………....….......
Chapter 4 – Results and Discussion
Respondent’s Awareness on Specific Taxes………………………………….
Respondent’s Awareness on Ad-Valorem Taxes……………………………
Respondent’s Sources of Information……………………………………….
Respondent’s Awareness on Advantages and dis-advantages on RA-10963...
Proposed Interventions……………………………………………………..
Chapter 5 – Summary of Finding, Conclusions and Recommendations
Summary of Findings………………………………………………………..
Conclusion………………………………………………………………….
Recommendations………………………………………………………….
Bibliography……………………………………………………………….
Appendices
Questionnaire................................................................................................….....
Letters…………………………………………………………………………
Certificate of Statistical Treatment……………………………………………

Documentations……………………………………………………………………
Biographical Statement……………………………………………………………
Chapter I
BACKGROUND OF THE STUDY

Introduction
Countries around the world have undergone a wide range of tax reforms in recent
decades, both in significant systemic changes and in more particular areas of taxation
especially in excise tax and its categories namely specific tax and ad-valorem tax. Tax
reform is typically carried out to increase the efficiency of tax administration and to
maximize the economic and social benefits that the tax system may provide.
The authority to tax is limited under the Philippine Constitution of 1987. The taxes
system must be consistent and fair. A progressive tax scheme will be developed by
Congress. All money collected from any tax charged for a certain purpose is to be treated as
a special fund and used only for that purpose. If a special fund's purpose has been fulfilled
or abandoned, any remaining funds will be transferred to the government's general funds.
Exemptions from taxes are only given when they are required by law. However, no tax
exemption law can be passed without the support of a majority of Congress members. The
Constitution expressly exempts certain entities/institutions from paying taxes, including (1)
charitable institutions, churches, parsonages or convents attached to them, mosques, and
nonprofit cemeteries, as well as all lands, buildings, and improvements used directly and
exclusively for religious, charitable, or educational purposes (2) non-stock non-profit
educational institutions. Additionally, in the signing of President Rodrigo Roa Duterte's Tax
Reform for Acceleration and Inclusion, or TRAIN, on December 19, 2017 elicited mixed
reactions from the business community, government officials, and private employees.
TRAIN is a locomotive transportation system that went through many stations before
becoming law. Implementation is set to begin on January 1, 2018, and is expected to benefit
a larger number of people. In 2018, the train tax law was fully implemented. This tax
reform aims to simplify our tax structure, encourage greater investment, provide more job
opportunities, and reduce poverty. Furthermore, these tax measures aim to raise extra funds
that will be utilized to improve education, health, and public services by developing more
infrastructure.
Tax is a vital source of revenue for most governments enabling them to fund
essential services and infrastructure for their citizens. All governments need revenue. Our
Governments also require long-term funding sources for social programs and public
investments to promote economic growth and development. Programs supporting Health,
education, infrastructure, and other services programs are critical to achieving the common
goal of a successful, functional, and fair society. Our Governments also levy fees on
residents and corporations to raise money, which is then used to meet their demands. Under
Train law's, most popular feature is the reduction in personal income tax for the majority of
individual taxpayers. The majority of individuals in a country are tax payers.
The researcher conducted this study to determine the level of awareness of the
members of Bangbangalon Consumer Cooperative in Seaside Boac Marinduque on RA
10963 or also known as Tax Reform for Acceleration and Inclusion (TRAIN) Law. It is
very interesting that lead the researcher to study the said issue. Likewise, this study
therefore seeks to examine the awareness of members and the cooperatives, especially in
Seaside Boac Marinduque on TRAIN Law especially in excise tax and its categories
namely; specific tax and ad-valorem tax and to know if they have enough knowledge about
Train law. Also, this study is focused on Filipinos' reactions and subjective perspectives on
the implementation of President Duterte's Tax Reform for Acceleration and Inclusion
(TRAIN) law, particularly among the Marinduquenos. It discusses how the TRAIN law has
affected society and how people have dealt with it after its implementation.
Statement of the Problem
1. What is the level of awareness of the members of Bangbangalon Consumer Cooperative
Store/Catering in Seaside Boac Marinduque on RA- 10963 otherwise known as Tax Reform
for Acceleration and Inclusion in terms of:
1.1 Excise tax
1.1A Specific tax
1.1B Ad-valorem tax
2. What are the sources of information that affect the level of awareness?
3. What is the advantages and dis-advantages of RA 10963?
4. What interventions can be proposed?
Significance of the study
One of the objectives of this study is to know the level of awareness of the
members of Bangbangalon Consumer Cooperative Store/Catering in Seaside Boac
Marinduque about TRAIN Law. The result of this study is beneficial to the following:
 Citizens - It will help them to better understand the importance and effects of Train
Law. Through this study it will give them an overview or background about the
Train law that lead to them to have a better understanding.
 Members of Cooperative – They will be enlightened about their responsibilities as
well as be aware on RA 10963 known as Tax Reform for Acceleration and
Inclusion.
 Cooperative Leaders – it would give them information regarding on how their
employees are aware in this RA 10963 known as the Tax Reform for Acceleration
and Inclusion.
 Future Researchers - This will be a useful resource for future researchers looking
to conduct a similar study about the awareness of selected Cooperative on TRAIN
Law.
Scope and Limitation of the study
This study covered the members of Bangbangalon Consumer Cooperative
Store/Catering in Seaside Boac Marinduque. This will serve as a survey to know the level
of awareness of members of the Cooperative in Seaside Boac Marinduque. And the
researcher conducted this study to determine the level of awareness of the members of
Bangbangalon Consumer Cooperative on excise tax under by the RA 10963 otherwise
known as the Tax Reform for Acceleration and Inclussion. And the researcher uses
questionnaire in gathering of data in this study.

Definition of Terms
Ad-valorem tax - refers to the excise tax which is based on selling price or other specified
value of the goods/articles.
Awareness – is the state or ability to perceive, to feel, or to be conscious of events, objects
or sensory patterns.
BIR – is an agency of Department of Finance. BIR collects more than half of the total
revenues of the government.
Cooperative – is an autonomous association of persons united voluntarily to meet their
common economic, social, and cultural needs and aspirations through a jointly-owned
enterprise.
Cooperative Development Authority (CDA) – is a proactive and responsive lead
government agency for the promotion of sustained growth and full development of the
Philippines cooperative for them to become broad – based instruments of social justice,
equity and balance national progress.
Department of Finance (DOF) – is the governments’ steward of sound fiscal policy. It
formulates revenue policies that will ensure funding of critical government programs that
promote welfare among our people and accelerate economic growth and stability.
Excise tax- is a tax imposed on various goods, services and activities.
Philippine Cooperative Code – it is the declared policy of the State to foster the creation
and growth of cooperatives as a practical vehicle for promoting self-reliance and harnessing
people power towards the attainment of economic development and social justice.
RA – 10963 - it is the initial package of the Comprehensive Tax Reform Program (CTRP)
signed into law by President Rodridgo Roa Duterte on December 19 2017.
Specific tax - refers to the excise tax imposed which is based on weight or volume capacity
or any other physical unit of measurement.
Tax Incentives Management and Transparency Act – it was enacted to enable
government to monitor, review and analyze the economic impact of tax incentives.
Chapter II
REVIEW OF RELATED LITERATURE
This chapter covered related literature and studies significant to the conduct of the
study. It will help in giving the significant pointers which served as basis and viewpoint for
better understanding of the study.
Tax Reform for Acceleration and Inclusion
Elina Kanungo (2019) found out that a country's taxation system reforms are an
important part of its growth. India's taxation structure has undergone a number of changes.
The tax rates have been rationalized, and the tax laws have been simplified, resulting in
improved compliance, ease of payment, and regulation. Both the direct and indirect tax
systems in India have undergone Reform. It is important to assess the efficacy of any
reform after it is implemented. The tax-to-GDP ratio is considered to be one of the most
important metrics for measuring the impact of reforms. One of the main goals of tax reform
has been to raise the overall tax to GDP ratio in order to achieve fiscal consolidation and
better resource distribution. The Indian government is working to improve revenue
collection while also ensuring that investors are not burdened by excessive taxes.
According to Lorenciana C, (2019) The Philippine cooperative sector is collaborating
with the Bureau of Internal Revenue (BIR) to address taxes concerns plaguing the country's
cooperatives. Only 6,750 of the country's 18,000 active cooperatives were able to get
certificates of tax exemption (CTE) from the Bureau of Internal Revenue (BIR).
Cooperatives are expected to submit regular reports on the fiscal incentives they receive
under the Tax Reform for Acceleration and Inclusion (Train) Law, which took effect on
January 1, 2018, through the CDA. The CDA will then submit a consolidated report to BIR
for inclusion in the Department of Finance's Tax Incentives Management and Transparency
Act database. Based on Train, the report includes “information on the income tax, value-
added tax and other tax incentives availed of by cooperatives registered and enjoying
incentives under Republic Act 6938 or the Cooperative Code of the Philippines. With this
directive, all registered cooperatives are required to file their tax returns and pay their tax
liabilities, if any, using the electronic system for filing and payment of taxes of the BIR.
Oriakhi & Ahuru (2014) found out that Tax reform became important in Nigeria
because of the complexity, inelasticity, insufficiency, unreliability, and unfairness of the
country's tax system, according to Anyanwu (1997). Furthermore, the country was reliant
on import and export duties, with no opportunities for revenue generation by consumption-
based taxes such as VAT (VAT). The country's revenue base had become very unstable due
to its reliance on taxes related to foreign trade activities. Furthermore, the Nigerian tax base
was extremely limited, and the tax rate was extremely high. The Nigerian federal
government agreed to overhaul the tax system against this backdrop. The main goal of the
tax reform was to establish an effective tax system focused on taxes that are both politically
and administratively feasible, raising more revenue while reducing the likelihood of
economic distortion
Lab-Oyan (2018) found out that President Rodrigo Roa Duterte's signing of the Tax
Reform for Acceleration and Inclusion, or TRAIN, on December 19, 2017 elicited mixed
reactions from the business community, government, and private employees. TRAIN is a
locomotive transportation system that went through many stations before becoming law, as
the acronym suggests. Implementation is set to begin on January 1, 2018, and is expected to
benefit a larger number of people. Employees of the government and private companies,
including cooperative employees of micro, small, medium, and large cooperatives that pay a
minimum wage, will be relieved to learn of this. Large cooperatives that pay salaries and
wages to their employees under the P 250,000.00 annual personal income tax rate, as well
as those with higher income, can benefit from the increased exemption.
Excise Tax
Frank J. Chaloupka, Lisa M. Powell, and Kenneth E. Warner (2019), states that
Tobacco use, excessive alcohol use, and sugar-sweetened beverage (SSB) consumption,
according to the WHO, are all key factors to the global epidemic of non-communicable
illnesses. As a result, health-care expenditures rise and efficiency declines. Excise taxes on
such commodities, often known as sales taxes, have been shown in a growing body of
research to lower consumption and, as a result, the detrimental health effects of these
products. While such fees have historically been used to raise income, they are now being
used more frequently to discourage unhealthy consumption. We look at statistics from
throughout the world to see how taxes and pricing affect the consumption of these goods, as
well as the health and social implications. We next look at some of the most prevalent
arguments stated against these taxes, describe optimal practices in excise tax policy, and
give a global overview of cigarette, alcohol, and SSB excise taxes. Excise taxes force
consumers to pay higher rates, lowering demand for taxable goods. Customers' price
elasticity of demand determines the magnitude of the drop and who is most influenced by
prices (the percentage change in the quantity demanded resulting from a 1 percent price
increase).
With effect on January 1, 2020, Republic Act No. 11467 raised the excise tax on
alcoholic beverages. The particular tax on distilled spirits is P42.00 per proof liter, and the
ad valorem tax is 22% of the net retail price. The excise tax is P50.00 per liter for all sorts
of wines. The excise tax on other fermented beverages, such as beer, is P35.00 per liter. The
statute does not have a sunset provision, and there is a system for increasing excise rates
each year.
According to Bird R. (2015) he found out that excise taxes on alcohol and tobacco
have long been a reliable and important revenue stream in many countries. More recently,
there has been a lot of discussion about how such taxes can be used to achieve public health
goals by reducing the intake of goods that have negative health and social consequences.
Some have gone even further, arguing that specifically earmarking excise taxes on alcohol
and tobacco to fund public health expenses – effectively marrying sin and virtue – would
make raising such taxes more politically acceptable while still providing the funding
required to increase such expenditures, especially for the poor. The Philippines' success in
raising excise taxes on tobacco and alcohol in 2013 – after several prior failures – seems to
be due, at least in part, to the fact that the majority of the additional revenues were
earmarked for health expenses.
Kaglan (2020), stated that Excise taxes are intranational taxes imposed on the
purchase of particular products or services such as gasoline, tobacco, and alcohol. Excise
taxes are normally charged by businesses, and consumers are often unaware of them
because they are collected by merely raising the price of a product or service: The tax payer
(a corporation or business) pays the tax to wholesalers, who then pass it on to the end
consumer. Certain excise taxes, on the other hand, are charged directly by consumers; the
best examples are property taxes and taxes on certain types of retirement savings accounts.
Businesses that levy excise taxes on their goods must file a Form 720 Federal Excise Tax
Return and make quarterly payments; however, these payments also qualify for deductions
or credits on their annual income tax rreturn The federal, state, and local governments also
have the authority to impose excise taxes on their residents. As a result, excise taxes are a
significant but minor source of income for both the federal and state governments.
However, excise taxes as a percentage of GDP have been steadily declining over the last 60
years, and now account for about.42 percent of GDP and 4.38 percent of all federal tax
receipts, both of which have been steadily declining over the same period. Excise taxes
were: highway at 45 percent, aviation at 18 percent, tobacco at 16 percent, and alcohol at 12
percent.
Cheng and Estrada (May 2020), discovered that the Philippine tobacco excise tax
reform legislation enacted in 2012 dramatically raised previously low cigarette prices. In
2011, a pack of 20 cigarettes costing less than nine cents (US Dollar) was taxed at five
cents. When the law went into effect in 2013, each pack was taxed at 24 cents, almost five
times the rate in 2011. Along with the tax rise, the incidence of tobacco use has decreased
from 28.3 percent in 2009 to 23.8 percent in 2015. Policymakers are still debating whether
the tax levied was high enough to substantially reduce smoking prevalence seven years after
the reform took effect. Using regression analysis on the pooled Philippine 2009 and 2015
Global Adult Tobacco Survey data with the excise tax as an instrumental variable, this
study estimated the overall price elasticity of cigarette demand. The variation in cigarette
prices given by both tax regimes allowed for the estimation of the price elasticity of
smoking initiation and intensity. Control variables included age, sex, city residence,
educational attainment, employment status, wealth quintile, and media exposure. The
variance in cigarette prices given by both tax regimes allowed for the estimation of the price
elasticity of smoking initiation and intensity. Control variables included age, sex, city
residence, educational attainment, employment sta tus, wealth quintile, and media exposure.
The results show that cigarette demand is inelastic, with total cigarette price elasticity of
demand ranging from -0.56 to -1.10, implying that with every 10% rise in price, total
cigarette demand falls by 5.6 to 11.0 percent. The total price elasticities for various
subpopulations are also given in this report.
Sources of information
Boumans et al (2020), found out that on December 22, 2017, US President Donald
Trump signed the Tax Cuts and Jobs Act into law. This is the most significant overhaul of
the US tax system since President Ronald Reagan's 1986 reform, and it affects both the
corporate and personal income tax systems. The law changed the taxation of multinational
corporations significantly, lowering the statutory federal corporate income tax rate from 35
to 21 percent. The TCJA implemented new international provisions (BEAT, FDII, and
GiILTI) concerning the taxation of multinational income in addition to transitioning from a
worldwide tax system with deferral to a changed territorial tax system.
Kopp et al. (2019) stated that because many of the TCJA's provisions threaten
multinational corporations, the reform has far-reaching implications not only in the United
States, but around the world. Aside from the expected demand stimulus, the tax reform will
persuade businesses to relocate their investment and taxable profits to the United States.
Some provisions, on the other hand, can have the opposite effect and encourage investment
in other countries. So far, there hasn't been a strong consensus on the magnitude of these
impacts. However, policymakers must consider the international ramifications of the TCJA
when determining whether and how to craft a policy response.
Manasan (2017) found out that despite the government's reform efforts, numerous
distressing adjectives are frequently correlated with the Philippine tax system, and a number
of chronic shortcomings are still evident. Despite high tax rates compared to other ASEAN
countries, the country continues to have low revenue productivity, and high personal
income tax rates have put a heavy burden on many individual taxpayers.
Carino and Ferrers (2018) in relation, several bills have been introduced in the
Philippine Congress to reform the discriminatory Tax Reform Act of 1997. Several
arguments were exchanged in Congress to give the country's current tax system a new
picture. A new bill was passed in December 2017 to bring about change in the Filipino
people's lives.
Bentulan, (2018) The new Duterte administration is working to overhaul the tax
system to make it simpler, fairer, and more competitive and equal. The Duterte
administration has proposed a variety of reform packages to the Senate, each focusing on
different tax policies. The Comprehensive Tax Reform Program was introduced as House
Bill No. 4774 in the lower house and Senate Bill No. 1408 in the upper house in January
2017. The House of Representatives also affirmed a traded-off bill, House Bill No. 5636,
titled "Tax Reform for Acceleration and Inclusion" or TRAIN, in May 2017. (Manasan
2017)
Department of Finance, (2017) In continuation to President Rodrigo Duterte’s
endeavor to definitely change the Philippine tax system, Republic Act 10963, or TRAIN
Law , was signed by President Duterte on December 19, 2017, which served as principal
bundle of the Comprehensive Tax Reform Program (Presidential Communications
Operations Office, 2018).
National Tax Research Center, (2017) The legislation amends the National Internal
Revenue Code of 1997 (NIRC of 1997) in many areas, including individual salary tax
collection, passive income for both individuals and businesses, estate tax, donor's tax,
value-added tax (VAT), excise tax, documentary stamp tax (DST), and tax administration.
In relation, President Duterte has vetoed certain provisions of the TRAIN.
Canavire-Bacarreza, Jorge Martinez-Vazquez, and Vulovic (2013) concluded in
Taxation and Economic Growth in Latin America that while taxation is one of the most
common and relevant instruments used by policymakers to promote growth, there is little
evidence of its effectiveness in Latin American countries. The results show that the
neoclassical growth model accurately describes the relationship between production and tax
rates in these countries.
President Rodrigo Roa Duterte of the Philippines signed the TRAIN law on December
19, 2017. The Tax Reform for Acceleration and Inclusion (TRAIN) Act, or Republic Act
No. 10963, aims to increase and collect money to invest and finance various initiatives such
as infrastructure and education.
According to the Department of Finance (2018), The Tax Reform for Acceleration and
Inclusion (TRAIN) is the first package of President Duterte's comprehensive tax reform
program (CTRP), which aims to fix a range of flaws in the tax system in order to make it
easier, fairer, and more effective. It also contains mitigation steps aimed at redistributing
some of the benefits to the disadvantaged.
According to the Finance Department of the Philippines (2018) The first package of
the Comprehensive Tax Reform Program (CTRP) or TRAIN aims to establish a simpler,
more efficient, and efficient system, in accordance with the constitution, in which the
wealthy contribute more and the poor profit more from government programs and services.
According to the Finance Department of the Philippines, (2018) One of the main
objectives of the TRAIN legislation is to reduce the Personal Income Tax (PIT) for all
taxpayers except the wealthy. Minimum wage earners and those with annual taxable income
of less than P250, 000 are excluded from the PIT, while the majority of the taxpayers, with
the exception of the wealthiest, will face a lower tax range of 15% to 30% by 2023.
Synthesis of the Related Literature and Studies
The researcher looked at relevant literature and studies from 2011 to 2020. The
study will be built on the framework of RA 10963, also known as Tax Reform for
Acceleration and Inclusion which features the taxation on cooperatives and in other terms of
taxation. This related literature and studies shall be the foundation of the current study.
All in all, TRAIN contains information in many different areas of taxation and in
other tax incentives availed of by cooperative registered under RA 6938 or the Philippine
Cooperative Code. All taxes levied by Train were thoroughly investigated and extensively
studied.
And one of the most common and relevant instruments employed by policymakers
in any country when it comes to supporting development is taxation. In the Philippines,
Train law is used to address a variety of faults in the country’s tax system. Except for those
rich, it lowers the personal tax of everyone. It helps the poor also by benefiting from the
government programs and services.
The changes in Sweetened beverages, tobacco, gas and petroleum products are
predicted to be adversely impacted by the said law in terms of their rising prices, which
would eventually affect the consumers. Also Train may benefit our economy by assisting in
the upward mobility of the middle class, as well as allowing for the implementation of both
Philippine’s universal health care program.
OUTPUT
Proposed
Conceptual Framework
intervention by the
This diagram shows the conceptual framework which serves as guide in this study.
researcher on the
Level of
Awareness of the
INPUT
members of
Level of awareness of the
Bangbangalon
members of
Consumer
Bangbangalon Consumer
PROCESS Cooperative
Cooperative
Store/Catering in
Store/Catering in Seaside
Distribution of Seaside Boac
Boac Marinduque on RA
Questionnaire Marinduque on RA
act 10963 also known as
10963
TRAIN Law in terms of:
Interpretation of
 Excise Tax
- Specific tax
Data
- Ad-valorem
tax
 Sources of
information that
affect the level of
awareness.
Figure1. Research Paradigm
This paradigm showed how the study was conducted. The box on the left side serve as
Input, it contains the Level of Awareness of the members of Bangbangalon Consumer
Cooperative Store/Catering in Seaside Boac, Marinduque on RA 10963 especially in Excise
tax and source of information. On the other hand, the box on the middle serve as Process, it
contains the process of conducting the study through distribution of questionnaires and
interpretation of data and on the right side serve as Output of the observer that contains the
proposed intervention by the researcher on the Level of Awareness of the members of
Bangbangalon Consumer Cooperative Store/Catering in Seaside Boac, Marinduque on RA
act 10963.
CHAPTER III
METHOD AND PROCEDURE/ METHODOLOGY
This chapter discusses the research design, variables to be studied, population frame
and sampling scheme, description of the respondents, research environment, description of
the instruments, gathering of data, statistical treatment of data and bibliography.
Research Design
Descriptive method using survey through questionnaire was used by the researcher to
present facts and information about the Level of Awareness of the members of
Bangbangalon Consumer Cooperative Store/Catering in Seaside Boac Marinduque on RA-
10963 otherwise known as Tax Reform for Acceleration and Inclusion.
According to McComebes S. (2020), Descriptive research method aims is to correctly
and comprehensively describe a situation. Describe a population in a systematic way. A
phenomenon or a situation. A descriptive research design might employ a variety of
methods. A diverse range of research techniques one or more variables to be investigated

Variables to be studied
In Independent variable, it shows the level of awareness of respondents on excise tax
especially in specific tax and ad-valorem tax and the Dependent variables it determines the
level of awareness and recognized the effect of TRAIN Law. These two variables are the
primary focus of the study. As a result, it will determine the relationship of the said two
variables.
Population Frame and Sampling Scheme
The participants of this study are the members of Bangbangalon Consumer
Cooperatives store/catering in Seaside Boac, Marinduque. This study involved 27
respondents. The researcher chose a cooperative near their barangay so that the researcher
could easily identify the respondents.
Description of the Respondents
The respondents of this study are the members of Bangbangalon Consumer
Cooperative Store/Catering in Seaside Boac Marinduque. A total of 27 respondents in said
Cooperative. The researcher chooses the said respondents from the population who
commonly available and in order to give a few times and is willing to help and take part in
the study. The researcher chooses the respondents in reason that they have enough
knowledge about the RA 10963 known as the Tax Reform for Acceleration and Inclusion
and willing to answer the questionnaire honestly.

Research Environment
This research study will be conducted at Seaside Boac Marinduque.
The researcher chose Bangbangalon Consumers Cooperative, according to their availability.

Description of the instruments
The instruments used in this study will be a questionnaire and a guided interview. It is
composed of 3 (three) parts. Part I contains information regarding your profile. While Part
II contains questions regarding specific taxes,
ad-valorem taxes, their advantages and
disadvantages. And Part III consists of
questions regarding their sources of
information. All of these questions must be
answered in an honest manner to get enough information to answer the statement of the
problem.
Gathering of Data
In order to gather information, the researcher made a letter to the Cooperative. The
researcher made a request of permission to conduct a survey from the Head of
Cooperatives. After the request has been approved, a copy of letter of the respondents was
obtained and ready to distribute the survey questionnaire to the respondents then retrieved
the moment they finished answering the questionnaires. After collecting the data and the
information from the questionnaire, they were tallied, tabulated and computed.
Statistical Treatment of Data
Data gathered were analyzed with descriptive statistical technique using the Statistical
Package for the Social Sciences (SPSS) Software V21. Mean was used to determine the
level of awareness of the members of the cooperative on RA- 10963 otherwise known as
Tax Reform for Acceleration and Inclusion.
Mean Scale Verbal Interpretation
4.21-5.00 5 Completely Aware
3.41-4.20 4 Highly Aware
2.61-3.40 3 Aware
1.81-2.60 2 Less Aware
1.00-1.80 1 Unaware
Mean was also used to determine the sources of information that affects the level
of awareness of the respondents, and how they perceived the advantages and disadvantages
of RA 10963.
Point Scale Range Explanation
4 4.00 – 3.00 Strongly Agree
3 2.99 – 2.00 Agree
2 1.99 – 1.00 Disagree
1 1.00 – 0.99 Strongly Disagree
Completely Aware (HA) – The fifth (5) degree of the description in the level of awareness
in which the respondents have an extremely knowledge and ideas about the listed statement
and provisions in the questionnaires given by the researcher.
Highly Aware (MA) – The fourth (4) degree of the description in the level of awareness in
which the respondents have proper balanced and have better knowledge and ideas about the
listed statement and provisions in the questionnaire given by the researcher.
Aware (A) – The third (3) degree of the description in the level of awareness in which the
respondents have knowledge and ideas but have doubt whether they are aware or less aware
about the listed statement and provisions in the questionnaire given by the researcher.
Less Aware (LA) – the second (2) degrees of the description in the level of awareness in
which the respondents have a few knowledge and ideas about the listed statement and
provisions in the questionnaire given by the researcher.

Unaware (UA) – The lowest (1) degree of the description in the level of awareness in
which the respondents have no knowledge and ideas about the listed statement and
provisions in the questionnaires given by the researcher.
CHAPTER IV
RESULTS AND DISCUSSION
This chapter presents the analysis and interpretation of the data gathered through the
survey questionnaire. The results are arranged according to the statement of the problem
mentioned in the first chapter.
1. Respondent’s awareness on Specific Taxes
Specific Taxes Mean Interpretation
1. I know that Cigarettes Packed by hand an excise tax, 2.96 Aware
Effective on January 1, 2022 until December 31, 2023, Forty

pesos (₱40.00)per pack.
2. I know that Cigarettes Packed by machine a tax at the rates, 2.33 Less Aware
Effective on January 1, 2022 until December 31, 2023, the tax
on all cigarettes packed by machine shall be Forty pesos
(₱40.00) per pack.
3. I know that Lubricating oils and greases, including but not 2.19 Less Aware
limited to, basestock for lube oils and Greases, high vacuum
distillates, aromatic extracts and other similar preparations,
and additives. Per liter and kilogram, respectively, of volume
capacity or weight, Ten pesos (¬10.00).
4. I know that Processed gas, per liter of volume capacity, 2.44 Less Aware
Eight pesos (₱8.00)
5. I know that Waxes and petrolatum, per kilogram, Eight 2.52 Less Aware
pesos (₱8.00)
6. I know that Unleaded premium gasoline, per liter of 2.41 Less Aware
volume capacity, Ten pesos (₱10.00);
7. I know that Aviation turbojet fuel, aviation gas, per liter of 2.00 Less Aware
volume capacity, Four pesos (₱4.00);
8. I know that Kerosene, per liter of volume capacity, five 2.19 Less Aware
pesos (₱5.00):
9. I know that Diesel fuel oil, and on similar fuel oils having 2.26 Less Aware
more or less the same generating power, per liter of volume

capacity, Six pesos (₱6.00).
10. I know that Liquefied petroleum gas, per kilogram, was 2.22 Less Aware
Three pesos (₱3.00): Provided, that liquefied petroleum gas
when used as raw material in the production of petrochemical
products.
11. I know that Asphalts, per kilogram, Ten pesos (₱10.00) 2.04 Less Aware
12. I know that Bunker fuel oil, or similar fuel oils having 2.00 Less Aware
more or less the same generating power, per liter of volume
capacity, Six pesos (₱6.00).
13. I know that Petroleum coke, when used as feedstock to Less Aware
any power generating facility, per metric ton, zero (₱0.00) or 2.41
Six pesos ₱6.00).
OVERALL MEAN 2.31 Less Aware
Table 1: Specific Taxes
Table 1 shows the level of awareness of the members of Bangbangalon Consumer
Cooperative on RA-10963 otherwise known as Tax Reform for Acceleration and Inclusion
in terms of Specific Tax. The first indicator has a mean of 2.96, interpreted as “Aware”.
The other indicators’ mean lies between the ranges 1.81-2.60, interpreted as “Less Aware”.
In general, the over-all mean is 2.31, interpreted as “Less Aware”. It means that the
members are lack of knowledge about RA-10963 in terms of Specific Tax.

1.1. Respondents awareness on Ad-Valorem Taxes
Ad-Valorem Taxes Mean Interpretation
1. I know that an Ad Valorem tax on automobiles based on the 2.74 Aware
manufacturer's or importer's selling price, net of excise and value-
added tax, is to come into effect from January 1, 2018.
2. I know that Tax on invasive cosmetic procedures, surgeries, 2.37 Less Aware
and body enhancements directed solely towards improving,
altering, or enhancing the patient's appearance. There shall be a
tax equivalent to five percent (5%) based on the gross receipts
derived from the performance of services, net of excise tax and
value-added tax.
3. I know that a tax of Six pesos (₱6.00) per liter of sweetened 2.41 Less Aware
beverages using purely caloric sweeteners, or a mix of caloric and
non-caloric sweeteners is to be levied, assessed, and collected in
accordance with the Philippine Organic Beverage Code.
4. I know that A tax of Twelve pesos (₱12.00) per liter of volume 2.04 Less Aware
capacity shall be levied, assessed, and collected on sweetened
beverages using purely high fructose corn syrup or in combination
with any caloric or non-caloric sweetener.
5. The tax rates for minerals, mineral products and quarry 2.00 Less Aware
resources will be as follows: One hundred fifty pesos ($0.01 per
tonne) per metric ton.

6. I know that on all nonmetallic minerals and quarry resources, a 2.00 Less Aware
tax of four percent (4%) based on the actual market value of the
gross output thereof at the time of removal. The value used by the
Bureau of Customs in determining tariff and customs duties, net
of excise tax and value-added tax in the case of importation..
7. I know that On indigenous petroleum, a tax of six percent (6%) 2.00 Less Aware
of the fair international market price thereof, on the first taxable
sale, barter, exchange or such similar transaction, such tax to be
paid by the buyer or purchaser before removal from the place of
production.
8. I know that an internal revenue officer may enter any house, 2.00 Less Aware
building or place where articles subject to tax under this Title are
produced or kept, or are believed by him upon reasonable grounds
to be so, so far as may be necessary to examine, test, discover or
seize the same.
9. I know that Stamp Tax on Original Issue of Shares of Stock. - 2.00 Less Aware
On every original issue, whether on organization, reorganization
or for any lawful purpose, of shares of stock by any association,
company, or corporation. There shall be collected a documentary
stamp tax of Two pesos (₱2.00) on each Two hundred peso
(¬200) of such shares.
10. I know that Stamp Tax on Sales, Agreements to Sell, 2.00 Less Aware
Memoranda of Sales, Deliveries or Transfer of Shares or
Certificates of Stock. There shall be collected a documentary

stamp tax of One peso and fifty centavos (₱1.50) on each Two
hundred peso (₱200) of the par value of such stock.
11. I know that Stamp Tax on Certificates of Profits or Interest in 1.96 Less Aware
Property or Accumulations. On all certificates of profits, or any
certificate or memorandum showing interest in property or
accumulations. There shall be collected a documentary stamp tax
of One peso (₱1.00) on each (₱200) on each transfer of such
certificates or memoranda.
12. I know that Stamp Tax on Bank Checks, Drafts, Certificates 1.96 Less Aware
of Deposit Not Bearing Interest, and Other Instruments. On each
bank check, draft, or certificate of deposit not drawing interest, or
order for the payment of any sum of money drawn upon or issued
by a bank, trust company at sight or on demand there shall be
collected a documentary stamp tax of Three pesos (₱3.00)
13. I know that Stamp Tax on All Debt Instruments - Every 1.93 Less Aware
original issue of debt instruments, there shall be collected a
documentary stamp-tax of One peso and fifty centavos (₱1.50) on
each Two hundred peso (₱200) or fractional part of the issue
price of any such debt instruments.
14. I know that Stamp Tax on All Bills of Exchange or Drafts - 1.93 Less Aware
On all bills of exchange (between points within the Philippines) or
drafts, there shall be collected a documentary stamp tax of Sixty
centavos (₱0.60) on each Two hundred peso (₱200).
15. I know that Stamp Tax Upon Acceptance of Bills of Exchange 1.93 Less Aware
and Others. There shall be collected a documentary stamp tax of
Sixty centavos (₱0.60) on each Two hundred peso (₱200) Part of
the face value of any bill of exchange, or order, if expressed in
foreign currency.
16. I know that Stamp Tax on Foreign Bills of Exchange and 1.93 Less Aware
Letters of Credit. A documentary stamp tax of Sixty centavos
(₱0.60) on each Two hundred pesos (¬200) of the face value of
any such bill of exchange or letter of credit.
17. I know that Stamp Tax on Policies of Annuities and Pre-Need 1.93 Less Aware
Plans - On all policies of annuities, or other instruments by
whatever name they may be called, there shall be collected a
documentary stamp tax of One peso (₱1.00) on each Two hundred
pesos (₱200), or fractional part thereof, of the premium or
installment payment on contract price collected.
18. I know that Stamp Tax on Certificates - On each certificate of 2.00 Less Aware
damage or otherwise, and on every other certificate or document
issued by any customs officer, marine surveyor, or other person
acting as such. There shall be collected a documentary stamp tax
of Thirty pesos (₱30.00).
19. I know that Stamp Tax on Warehouse Receipts. - On each 1.96 Less Aware
warehouse receipt for property held in storage in a public or
private warehouse or yard, there shall be collected a documentary
stamp tax of Thirty pesos (₱30.00). Provided, that no tax should
be collected on any warehouse receipt issued to any one person in

any one calendar month.
20. I know that Stamp Tax on Jai-alai, Horse Race, Tickets, Lotto 2.00 Less Aware
or Other Authorized Numbers Games. An additional tax of
Twenty centavos (₱0.20) on every One peso (₱1.00), or fractional
part thereof, shall be collected.
21. I know that Stamp Tax on Bills of Lading or Receipts. On 2.00 Less Aware
each set of bills of lading or receipts for any goods, merchandise
or effects shipped from one port or place in the Philippines
(except on ferries across rivers), or to any foreign port, there shall
be collected a documentary stamp tax of Two pesos (₱2.00), if the
value of such goods exceeds One hundred pesos (₱100) and does
not exceed One thousand pesos (₱1,000); Twenty pesos (₱20.00),
if the value exceeds One thousand pesos (₱1,000).
22. I know that Stamp Tax on Proms. - On each proxy for voting 2.00 Less Aware
at any election of officers of any company or association, or for
any other purpose, except proxies issued affecting the affairs of
associations or corporations organized for religious, charitable or
literary purposes, there shall be collected a documentary stamp
tax of Thirty pesos (₱30.00)
23. I know that Stamp Tax on Powers of Attorney. - On each 2.00 Less Aware
power of attorney to perform any act whatsoever, except acts
connected with the collection of claims due from or accruing to
the Government. There shall be collected a documentary stamp
tax of Ten pesos (₱10.00).

24. I know that Stamp Tax on Leases and Other Hiring 2.00 Less Aware
Agreements - On each lease, agreement, memorandum, or
contract for hire, use or rent of any lands or tenements, or portions
thereof, there shall be collected a documentary stamp tax of Six
pesos (₱6.00). An additional Two peso is added for every One
thousand peso (₱1000) for each year of the term of said contract
or agreement.
25. I know that Stamp Tax on Mortgages, Pledges and Deeds of Trust. -. 2.00 Less Aware
On every mortgage or pledge of lands, estate, or property, real or
personal, heritable or movable, where the same shall be made as a
security for the payment of money.
26. I know that Stamp Tax on Deeds of Sale, Conveyances and 2.00 Less Aware
Donation of Real Property. - On all conveyances, donations,
deeds, instruments, or writings other than grants, patents or
original certificates of adjudication. The tax is based on the
consideration contracted to be paid for such realty or on its fair
market value.
27. I know that All corporations, companies, partnerships or 2.00 Less Aware
persons required by law to pay internal revenue taxes shall keep
and use relevant and appropriate set of bookkeeping records.
From which all transactions and results of operations are shown
and from which all taxes due the Government may be ascertained
and determined any time of the year.
28. I know that The orders require that all persons subject to an 2.00 Less Aware
internal revenue tax shall, at the point of each sale and transfer of
merchandise or services valued at One hundred pesos (₱100) or
more, issue receipts or sale or commercial invoices.
29. I know that Electronic Sales Reporting System - Taxpayers 2.00 Less Aware
engaged in the export of goods and services, and taxpayers under
the jurisdiction of the Large Taxpayers Service, are to
electronically report their sales data to the Bureau. Within five (5)
years from the effectivity of this Act, a system capable of storing
and processing the required data will be established.
OVERALL MEAN 2.04 Less Aware
Table 2: Ad-Valorem Taxes
Table 1.1 shows the level of awareness of the members of Bangbangalon
Consumer Cooperative Store/Catering in Seaside Boac Marinduque on RA-10963 otherwise
known as Tax Reform for Acceleration and Inclusion in terms of Ad-Valorem Tax. The
first indicator has a mean of 2.74, interpreted as “Aware”. The other indicators’ mean lies
between the ranges 1.81-2.60, interpreted as “Less Aware”.
In general, the over-all mean in 2.04, interpreted as “Less Aware”. It means that
the members are less aware or lack information about RA-10963 in terms of Ad-Valorem
Tax.
1.2. Respondent’s Sources of Information

SOURCES MEAN INTERPRETATION
1. Television 3.00 Strongly Agree
2. Radio 2.11 Agree
3. Internet 2.89 Agree
(FB, Youtube, etc )
4. Book 2.48 Agree
5. Newspaper 2.41 Agree
6. Public Assistance 2.00 Agree
(Seminar, Program,
etc )
7. Weeklies/Dalies 2.00 Agree
Table 3: Sources of Information
Table 3 shows the sources of information that affect the level of awareness of the
members of Bangbangalon Consumer Cooperative Store/Catering in Seaside Boac
Marinduque on RA-10963 otherwise known as Tax Reform for Acceleration and Inclusion.
It shows that Television has the highest mean of 3.00, it shows that the members strongly
agree that television affects the level of their awareness on TRAIN Law. On the other hand,
public assistance and weeklies/dailies have the lowest mean of 2.00 but is interpreted as
“agree”. The other sources; radio, internet, book and newspaper are perceived by the
respondents as sources of information that affect the level of awareness.

1.3. Respondent’s awareness on the advantages and dis-advantages of RA
10963?
ADVANTAGES MEAN INTERPRETATION
1.I know that higher take home pay and improved 2.56 Less Aware
spending power, particularly those earning P40,
000 a month or less.
2.I know that better income rate after taxes for 2.22 Less Aware
corporation.
3. I know that more efficient tax collection. 2.11 Less Aware
4. I know that individuals will generate income 2.74 Aware
that will be used in the government aggressive
infrastructure projects.
DIS-ADVANTAGES MEAN INTERPRETATION
1. I know that inflationary affects the higher 2.96 Aware
petroleum prices
2. I know that excise taxes on sugar sweetened 2.70 Aware
drinks will burden the bottom sectors.
3. I know that there is a higher property taxes due 2.41 Less Aware
to higher property valuation.
4. I know that there are investors who are looking 2.07 Less Aware
to benefit from PEZA(Philippine Economic Zone
Authority)
5. I know that VAT on low-rental housing may 2.41 Less Aware
lead to higher rental cost.
Table 4: Advantages and Dis-advantages of RA- 10963
Table 4 shows the advantages of RA- 10963 perceived by the members of
Bangbangalon Consumer Cooperative Store/Catering in Seaside Boac Marinduque on RA-
10963. Advantages 1, 2 and 3 are interpreted as “Less Aware”, while advantage 4 has the
mean of 2.74, interpreted as “Aware”. In general, it reveals that the members of the
cooperative are less aware of the advantages stated above of the RA 10963 to them. While
the dis-advantages of RA- 10963 perceived by the members of Bangbangalon Consumer
Cooperative Store/Catering in Seaside Boac, Marinduque on RA 10963. It shows that Dis-
advantages 1 and 2 are interpreted as “Aware”, while the members are less aware on the last
three dis-advantages.
Proposed Interventions
The researcher proposed a different types of intervention that would help the
respondents to gain and collect knowledge and information about the RA-10963 otherwise
known as Tax Reform for Acceleration and Inclusion.
Seminar, through seminars, the researcher could easily share knowledge and ideas
about the RA-10963 known as TRAIN Law so that the audience can easily gain and collect
knowledge. Even if it is a face-to-face or virtual seminar, it can be both useful. Seminars
provide an excellent way to share and gain extra knowledge.
Conference, a formal meeting for discussions. The researcher will convene a
meeting for the responders to understand more about the concerns and ideas being
discussed. It brings people together with a common interest. The goal of most conferences
is to come up with or work on solutions to problems.
Infographics, through infographics, the researcher can quickly share knowledge
about the Train Law. It is a visual presentation of facts, information, or knowledge that is
meant to convey information clearly and concisely. For sharing or transferring information,
infographics are very efficient, effective, and valuable. The respondents could easily gain
information through the help of infographics.

Chapter V
SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
This chapter presents the summary of findings, the conclusion drawn, and the
recommendations of this study. This study aims to know the level of awareness of the
members of Bangbangalon Consumers Cooperative on RA- 10963 otherwise known as Tax
Reform for Acceleration and Inclusion.
Summary of Findings
The findings of the study are as follows;
1. Most of the members of Bangbangalon Consumer Cooperative are less aware of the
system of taxation on Specific Taxes.
2. Most of the members of Bangbangalon Consumer Cooperative are less aware of the
system of taxation on Ad-Valorem Taxes.
3. All of the members of Bangbangalon Consumer Cooperative strongly agree that
their top sources of information that affected their awareness of RA-10963 came
from television.
4. In advantages and dis-advantages section shows that most of the members of
Bangbangalon Consumer Cooperative are less aware about the system of taxation of
Train law.
In general, most of the members of Bangbangalon Consumer Cooperative tells that
they are less aware in which they have a few knowledge and ideas about the Train law.
Conclusion
In this study, the researcher visualizes the awareness of the members of the
cooperative about RA-10963, otherwise known as Tax Reform for Acceleration and
Inclusion. Based on the aforementioned findings, all the members of Bangbangalon
Consumer Cooperative said that they are less aware of the system of taxation, especially in
terms of taxes on specific taxes and Ad-Valorem Taxes under the Excise Tax Law. It seems
like they have a little knowledge and ideas when it comes to taxation. As a result, they
frequently broaden their knowledge about the law, resulting in their being less aware of
their awareness of train law.
Recommendation
Based on the findings and conclusions presented, the following recommendations
are given:
1. The researcher would like to recommend that all cooperative members become more
engaged and devote more time to learning about the country's tax system.
2. Since the awareness of the members of the cooperative in Train law is low, it should
be increase through education. In this case, the researcher recommends to the Head
of Cooperative to conduct a seminar or conference meeting intended for all the
members of the cooperative and considering the topic about the effect of Train law.
3. Furthermore, the researcher recommends those aspiring researchers who would like
to conduct the same study like this to become more patient and determined so that
you may able to finish your study accordingly.
BIBLIOGRAPHY
Bacarreza C, Martinez-Vazquez J, Vulovic (2013) Taxation and Economic Growth in

Latin America.
Bird R. (2015) Tobacco and Alcohol Excise Taxes for Improving Public Health and
Revenue Outcomes.
Boumans D, Fuest C, Wohlrabe K, (2020). Expected effects of the US tax reform on

other countries: global and local survey evidence
Carlo L. (2019) Only 6,750 of 18K coops secure tax exemption certificates from BIR.
Retrieved from, https://www.google.com/amp/s/ph.news.yahoo.com/amphtml/only-6-
750-18k-coops-092000177.html
Cheng and Estrada (May 2020). Price Elasticity of cigarette smoking demand in the
Philippines after the 2012 Sin Tax Reform Act.
Frank J. Chaloupka, Lisa M. Powell, and Kenneth E. Warner (2019) The Use of
Excise Taxes to Reduce Tobacco, Alcohol, and Sugary Beverage ConsumptionBird
(2015) Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue
Outcomes
Guide to Philippine Tax Law. https://www.bir.gov.ph/index.php/legal-matters/guide-
to-philippines-tax-law-research.html
Kaglan, Excise Tax, (2020) An Analysis of Excise Taxes on Wine in the United States
Lotes P, L-O. (2018) TRAIN and Cooperatives, Retrieved from,

https://www.google.com/amp/s/www.baguioheraldexpressonline.com/train-and-
cooperatives/%3famp
McCombes (2020) Retrieved from, https://www.scribbr.com/methodology/descriptive-

research/
Manasan (2017). TRAIN Law and Tax Awareness in relation to Business' Cost, Sales
and Revenue
Oriakhi & Ahuru,(2014), Tax Reforms and Revenue Trend in Nigeria: The Dyadic
Interact
Philippines: New Excise Tax Structure for Alcohol Products. Retrieved from,
https://www.fas.usda.gov/data/philippines-new-excise-tax-structure-alcohol-products-
0#:~:text=Republic%20Act%20No.,00%20per%20proof%20liter.
Tax Reform for Acceleration and Inclusion Retrieved from,

https://www.coursehero.com/file/35437798/Research-Paperdocx/
APPENDICES
QUESTIONNAIRE
Level of Awareness of the Members of Bangbangalon Consumer Cooperative
Store/Catering in Seaside Boac, Marinduque on RA 10963; otherwise known as Tax
Reform for Acceleration and Inclusion
As a requirement for the subject course Accounting Research (AARONE), I am undertaking
a research study entitled "Level of Awareness of the Members of Bangbangalon
Consumer Cooperative Store/Catering in Seaside Boac, Marinduque on RA 10963;
otherwise known as Tax Reform for Acceleration and Inclusion"
In this regard, may I ask you to answer the attach questionnaire as honestly as you can.
Your responses will help in the fulfillment of this research study. The researcher will assure
you that the responses will be treated with utmost confidentiality.
Thank you very much.
Part I. Demographic Profile
Name (optional): _________________________
Age: _________________________
Gender: _________________________
Part Ⅱ. Level of awareness of the Members of Bangbangalon Consumer Cooperative
Store/Catering in Seaside Boac, Marinduque on RA 10963; otherwise known as Tax
Reform for Acceleration and Inclusion.
Directions. Rate the following statements concerning tax description, tax rules and tax
exemption under TRAIN law. Used the scale below to rate them.
5 – Completely Aware
4 - Highly Aware 2 - Less Aware
3 - Aware 1 - Unaware
Ad Specific
– ValoremTaxes
Taxes 5 5 4 4 3 3 2 2 1 1
1. 1. II know that
that Cigarettes
an Ad Valorem
Packed bytaxhand
on an
automobiles
excise tax,based
Effective
Schoolon the
on January
manufacturer's
of Business 1, 2022 or
and Managementuntil Page |
importer's
December selling
31, 2023,
price,Forty
net pesos
of excise
(₱40.00)per
and
value-added
pack. tax, is to come into effect from
January 1, 2018.
2. I know that Cigarettes Packed by machine a
2. tax
I know
at the that
rates,Tax
Effective
on invasive
on January
cosmetic
1, 2022
procedures,
until December
surgeries,31,
and2023,
body enhancements
the tax on all
directed
cigarettes
solelypacked
towards
byimproving,
machine shall
altering,
be Forty
or
enhancing
pesos (₱40.00)
the patient's
per pack.appearance. There
shall
3. be a tax that
I know equivalent to fiveoils
Lubricating percent
and (5%)
greases,
based on the but

including grossnot
receipts
limitedderived from the for
to, basestock
performance of services,
lube oils and Greases, net
highofvacuum
excise tax and
distillates,
value-added
aromatic tax.extracts and other similar
3. Ipreparations,
know that a tax
andofadditives.
Six pesos Per
(₱6.00)
literperand
literkilogram,
of sweetened
respectively,
beverages
of volume
usingcapacity
purely or
caloric
weight,
sweeteners,
Ten pesosor(¬10.00).
a mix of caloric and
non-caloric
4. I knowsweeteners is togas,be perlevied,
that Processed liter of
assessed,
volumeand collected
capacity, in accordance
Eight with the
pesos (₱8.00)
Philippine
5. I knowOrganic
that Beverage Code.
Waxes and petrolatum, per
4. kilogram,
I know Eight
that A tax(₱8.00)
pesos of Twelve pesos
(₱12.00) per liter

6. I know thatofUnleaded
volume capacity
premiumshall be
gasoline,
levied,
per assessed,
liter of and collected
volume on sweetened
capacity, Ten pesos
beverages
(₱10.00);using purely high fructose corn
syrup
7. I or in combination
know that Aviationwith any fuel,
turbojet caloric or
aviation
non-caloric
gas, per sweetener.
liter of volume capacity, Four pesos
5. The tax rates for minerals, mineral products

(₱4.00);
and8.quarry
I knowresources will be per
that Kerosene, as follows: One
liter of volume
hundred fifty
capacity, fivepesos
pesos($0.01
(₱5.00):per tonne) per
Advantages 5 4 3 2 1
1. I know that higher take home pay and
improved spending power, particularly
those earning P40, 000 a month or less.
2. I know that better income rate after
taxes for corporation.
3. I know that more efficient tax
collection.
4. I know that individuals will generate
income that will be used in the
government aggressive infrastructure
projects.
Dis-advantages 5 4 3 2 1
1. I know that inflationary affects the
higher petroleum prices
2. I know that excise taxes on sugar
sweetened drinks will burden the
bottom sectors
3. I know that there is a higher property
taxes due to higher property valuation
4. I know that there are investors who are
looking to benefit from
PEZA(Philippine Economic Zone
Authority)
5. I know that VAT on low-rental housing
may lead to higher rental cost.
Part Ⅲ.
Sources affecting knowledge on TRAIN law
Direction: Rate the following sources to the extent that it affects your knowledge in regards
of new implemented TRAIN law. Rate them based on the ratings below by checking (/) the
space given below.
Tax information may be accessed in a variety of places, but the most reliable and accurate
sources can be found on the internet or in an article on changes in tax law and how they
affect the economy and people.
(Maroto, June 2021) Discusses the tax in a weekly column in the P&A Grant Thornton
newspaper that aims to inform the public of various tax developments. This article is not
intended to be a substitute for competent professional advice
4 -Strongly Agree 2 - Disagree
3 - Agree 1 - Strongly Disagree

Sources 5 4 3 2 1
1. Television
2. Radio
3. Internet (Facebook, You Tube, etc.)
4. Book
5. Newspaper
6. Public Assistance (Seminar, Program,
etc.)
7. Weeklies/Dailies
8. Others (Please Indicate):
_________________________________

Jambalos Arvin Finalthesis

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MARINDUQUE STATE COL LEGE

School of Business and Management Page |

Level of awareness of the members of Bangbangalon Consumer Cooperative

Store/Catering in Seaside Boac Marinduque on RA- 10963 otherwise known as Tax

Reform for Acceleration and Inclusion

A Thesis Presented to the

School of Business and Management

Marinduque State College

of the Requirements for Accounting Research 1

This thesis attached hereto entitled “Level of awareness of the Members of

members of Bangbangalon Consumer Cooperative store/catering in Seaside Boac,

recommendations/suggestions by the Committee on Oral Examination during the Oral

Examination held last May 20, 2021

Issued this __________________ at Marinduque State College, Tanza, Boac,

awareness of the members of Bangbangalon Consumer Cooperative store/catering in

Acceleration and Inclusion has been properly acknowledge or duly cited.

copied from a previous work.

always remain in my heart;

data has been gathered;

To the Honorable Panelist, for their expertise, continuous guidance, provided

suggestions and recommendations to improve this manuscript;

honesty they have shown while gathering data.

everything is getting difficult on the Thesis Race;

researcher overcome her doubts to finish this study.

and several different products in our country.

was conducted in Bangbangalon Consumer Cooperative at Seaside, Boac, Marinduque and

taxation under Tran Law.

Chapter 1 – The Problem and Its Background

Statement of the Problem……...........................................................................

Significance/Importance of the Study................................................................

Scope and Limitation of the Study….................................................................

Chapter 2 – Review of Related Literature and Studies

Tax Reform for Acceleration and Inclusion ……………………….............

Synthesis of the Related Literature and Studies............................................

Chapter 3 – Method and Procedure/Methodology

Population Frame and Sampling Scheme.....................………………...…...

Description of the Respondents..............................………………………......

Description of the Instruments..........................………………….........….......

Statistical Treatment of Data......................…………………………....….......

Chapter 4 – Results and Discussion

Respondent’s Awareness on Specific Taxes………………………………….

Respondent’s Awareness on Ad-Valorem Taxes……………………………

Respondent’s Sources of Information……………………………………….

Respondent’s Awareness on Advantages and dis-advantages on RA-10963...

Chapter 5 – Summary of Finding, Conclusions and Recommendations

Certificate of Statistical Treatment……………………………………………

BACKGROUND OF THE STUDY

charitable institutions, churches, parsonages or convents attached to them, mosques, and

exclusively for religious, charitable, or educational purposes (2) non-stock non-profit

investments to promote economic growth and development. Programs supporting Health,

individual taxpayers. The majority of individuals in a country are tax payers.

members of Bangbangalon Consumer Cooperative in Seaside Boac Marinduque on RA

Statement of the Problem

1. What is the level of awareness of the members of Bangbangalon Consumer Cooperative

for Acceleration and Inclusion in terms of:

1.1 Excise tax

1.1A Specific tax

1.1B Ad-valorem tax

3. What is the advantages and dis-advantages of RA 10963?

4. What interventions can be proposed?

Significance of the study

members of Bangbangalon Consumer Cooperative Store/Catering in Seaside Boac