5. Brief History of Philippine Taxation spanish era During the 17th and 18th centuries, the Contador de’ Resultas served as the Chief Royal Accountant whose functions were similar to the Commissioner of Internal Revenue today. He was the Chief Arbitrator whose decisions on financial matters were final except when revoked by the Council of Indies. During those times, taxes that were collected from the inhabitants varied from tribute or head tax of one gold maiz annually; tax on value of jewelries and gold trinkets; indirect taxes on tobacco, wine, cockpits, burlas and powder.From 1521 to 1821, the S te 521 to 1821, the Spanish treasury had to subsidize the Philippines in the Whitt P 250,000.00 per annum due to the poor financial condition of the country ‘ch can be primarily attributed to the poor revenue collection system. (Wikipedia, 2018) American era In the early American regime from the period 1898 to 1901, the country was ruled by American military governors. In 1902, the fist civil government was established under William 1. Taft. However, it was only duri na etvdligovernor Liuke E Wright that the July 2, 1904. On August 1, 1904, the BIR was formally organized and made operational under the Secretary of Finance, Henry Ide (author of the Internal Revenue Law of 1904), with John §, Hord as the first Collector. ‘The second American collector was Ellis Cromwell (1909-1912) The third American collector ‘was William T. Holting (1912-1214). During his term, collections by the Real Estate and License Divisions were confined to revenue accruing to the City of Manila The fourth American collector was James J. Rafferty (1914-1918). In line with the Filipinization policy of then US President McKinley, Filipino Collectors were appointed. The first three (3) BIR Collectors were: Wenceslao Trinidad (1918-1922); Juan Posadas, Jr. (1922-1934) and Alfredo Yatao (1934-1938). In 1937, the Secretary of Finance reorganizied the Provincial Inspection Districts and maintained in each province an Internal Revenue Office supervised by a Provincial Agent. (Wikipedia, 2018) Japanese era Under the Japanese regime (1942-1945), the Bureau was combined with the Customs ,Office and was headed by a Director of Customs and Internal Revenue. (Wikipedia, 2018) Post-war era On July 4, 1946, when the Philippines gained its independence from the United States, the Bureau was eventually re-established separately. The country was divided into 31 inspection units, each of which was under a Provincial Revenue Agent and City Revenue Agent in distilleries and tobacco factories. In 1951, the withholding tax system was adopted by Republic Act (RA) 690. This method of collecting income tax upon receipt of the income resulted to the collection of approximately 25% of the total income tax collected during the said period. From 1954 to 1957, major reorganizations took place in the Bureau which created various offices, including the setting up of regional offices in Cebu and Davao in 1955. The Bureau's organizational set-up expanded beginning 1956 in line with the regionalization scheme of the government. In January 1957, the position title of the head of the Bureau was changed from Collector to Commissioner. The last Collector and the first Commissioner of the BIR wasREADINGS Iv PHILIPPINE HISTOR a ee pe Aras In 1958, the Tax Census Division was established to consolidate all statements of ys incomes and liabilities of all individual and resident corporations in the Philippines ipioa National Tax Census On June 19, 1959 the Rewards Law (RA No. 233) was passed to strictly enforce the gayment of taxes and to further discourage tax evasion, whereby informers were rewarded the 25% equivalent of the revenue collected from the tax evader. In 1964, the Philippines was sub-divided again into 15 regions and 72 inspection districts. The Tobacco Inspection Board and Accountable Forms Committee were also created directly under the Office of the Commissioner. (Wikipedia, 2018) marcos administration In 1965, Commissioner Misael Vera implemented the “Blue Master Program” to curb the abuses of both the taxpayers and BIR personnel; and the “Voluntary Tax Compliance Program” to encourage professionals in the private and government sectors toreport their true income and to pay the correct amount of taxes. In 1970, each taxpayer was provided with a permanent Tax Account Number (TAN) which resulted into faster verification of tax records. Similarly, the payment of taxes through banks, and the package audit investigation by industry were implemented. During the Martial Law years, several tax amnesty decrees were issued by the President to enable erring taxpayers to start anew. In 1976, the Bureau's National Office was transferred from the Finance Building in Manila to its own building in Quezon City. In 1977, President Marcos promulgated the National Internal Revenue Code of 1977, which updated the 1934 Tax Code. In 1980, Commissioner Ruben Ancheta further reorganized the Bureau (Wikipedia, 2018) Aquino administration After the EDSA Revolution in February 1986, “Operation: Walang Lagay” was launched to promote the efficient and honest collection of taxes. On January 30, 1987, Commissioner Bienvenido Tan, Jr reorganized the Bureau. In 1988, the value-added tax (VAT) was introduced. The adoption of the VAT system was one of the structural reforms provided for in the 1986 Tax Reform Program, Which was designed to simplify tax administration and make the tax system more equitable, In 1989, Commissioner Jose Ong improved tax collection and simplifed tax administration. The Tax Account Number (TAN) was replaced by the Taxpayer \entification Number (TIN) and adopted the New Payment Control System and Simplified Net Income Taxation Scheme. (Wikipedia, 2018)at ae rato implemented the Action, the entire organization ames administration i In 1993, Commissioner Liwayway Vinzons-C Centered Transformation Program (acts) to realign and direct towards the fulfi i i ulfillment of its vision and mission. was undertaken which In 1994, a five year Tax Computerization Project (TOP) Wr Gitax System and involved the establishment of a modern and computerized integ! Internal Administration System. imy In july 1997, the BIR was further streamlined to support the: computerized Integrated Tax System. (Wikipedia, 2018) Estrada administration i: = the voluntary compliance and implementated the Economic Recovery Assistance Pa ee ak oan granted immunity from audit and investigation to taxpayers WhO than the tax paid in 1997 for income tax, VAT and/or percentage xeS. In 1999, the raffle promo “Humingi ng Resibo, Manalo "8 ee was institutionalized to encourage consumers to demand sales invoices and receiP!S: 1m 2000, Commissioner Dakila Fonacier implemented the full utilization of tax computerization in the Bureau's operations; expansion of ‘the ti 1 tek Documentary Stamp Tax metering machine and establishment of tie-up wil national government agencies and local government units for the prompt remittance of withholding taxes; and implementation of Compromise Settlement Program for taxpayers with outstanding accounts receivable and disputed assessments with the BIR, ‘The Large Taxpayers Service (LTS) and the Excise Taxpayers Service (ETS) were established to reinforce the tax administration and enforcement capabilities of the BIR. The BIR also implemented a Full Integrated Tax System (ITS) Rollout Acceleration Program to facilitate the full utilization of tax computerization in the Bureau's operations. (Wikipedia, 2018) Arroyo administration In 2001, Commissioner, Atty. René G. Bafiez implemented changes that made the the tax system simpler and suited to the Philippine culture, more efficient and transparent. He also implemented the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage of the creditable withholding tax system. A technology-based system that promotes the paperless filing of tax returns and payment of taxes was also adopted through the Electronic Filing and Payment System (eFPS). In 2002, Commissioner Guillermo L. Parayno, Jr. offered a Voluntary Assessment and Abatement Program (VAAP) to taxpayers with under-declared sales/ receipts/ income. He adopted the Reconciliation of Listings for Enforcement or RELIEF System to detect under-declarations of taxable income by taxpayers and the electronic broadcasting system to enhance the security of tax paymeints. plementation of the Commissioner Beethoven Rualo. enhanced yyment ‘The BIR expanded its electronic services to include the web-based TIN application and processing; electronic raffle of invoices/ receipts; provision of e-payment gateways: & substituted filing of tax returns and electronic submission of sales reports.High-profile tax evaders were sued under the Run After Tax Evaders (RATE) am and cash register machines and point-of-sale machines were registered with the BIR In 2006, Commissioner Jose Mario C. Buhag expanded the RATE Program to the jonal ee a cusion of new payment Gateways, such as the Efficient Service Machines and the G-Cash and SMART Money facilities; implementation of the chmarking Method and installation of the Bureau's e-Complaint System, a new e- service that allows taxpayers to log their complaints against erring revenuers through the BIR website. The Nationwide Rollout of Computerized Systems (NRCS) was also undertaken to extend the use of the Bureau's Integrated Tax System across its non- computerized Revenue District Offices, In2007, the National Program Support for Tax Administration Reform (NPSTAR), a program funded by various international development agencies, was launched to improve the BIR efficiency in various areas of tax administration (i.e. taxpayer compliance, tax enforcement and control, etc.), (Wikipedia, 2018) In 2007, Commissioner Lilian B, Hefti embarked on data matching of income payments of withholding agents against the reported income of the concerned recipients. Information sharing between the BIR and the Local Government Units (LGUs) was aimed to uncover fraud and non-payment of taxes. Computer-Assisted Audit Tools and Techniques (CAATTS) was used to enhance the Bureau's audit capabilities. In 2008, Commissioner Sixto S. Esquivias IV closed erring business establishments under the “Oplan Kandado” Program. A Taxpayer Feedback Mechanism was also established where complaints on erring BIR employees and taxpayers who do not pay taxes and do not issue ORs/ invoices can be reported. In 2009 Commissioner Joel L. Tan-Torres pursued a high visibility public awareness campaign on the Bureau's enforcement and taxpayers’ service programs. He institutionalized several programs to improve revenue collections. (Wikipedia, 2018) Aquino administration ‘ Under Commissioner Kim S. Jacinto-Henares, the BIR focused on the filing of tax evasion cases. The BIR was able to collect more than one-half of the total revenues of the government. (Wikipedia, 2018) Duterte administration _ Rodrigo Duterte signed the Republic Act 10963 or the Tax Reform for Inclusion and Acceleration Act of 2017, which lowered personal income tax rates but increased taxes oncertain goods, leading to a net increase in revenue. This excess revenue will be used to fund the major expansion in public infrastructure in the country. (Wikipedia, 2018)6. What is the Tax Reform Program? by the Department of Finance, Republic of the Philippines We are redesigning our tax system to be simpler, fairer, and more efficient for all, while also raising the resources needed to invest in our infrastructure and our people. We will lessen the overall tax burden of the poor and the middle class. ‘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 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. simplifying personal income taxes, simplifying estate and donor's taxes, expanding the alue-added tax (VAT) base, adjusting oil and automobile excise taxes, and introducing excise tax on sugar-sweetened beverages. a. What Will the Tax Reform Fund? by the Department of Finance, Republic of the Philippines 1. Education The tax reform will be able to fund investments in education, achieving a more conducive learning environment with the ideal teacher-to-student ratio and classtoom-to- student ratio: * Achieve the 100% enrollment and completion rates Build 113,353 more classrooms » © Hire 181,980 more teachers between 2017 and 2020 2. Healthcare Services With the tax reform, we can invest more in our country’s healthcare by providing better services and facilities: * Upgrade 704 local hospitals and establish 25 local hospitals Achieve 100% PhilHealth coverage at higher quality of services © Upgrade and/or relocate 263 rural and urban health units to disaster-resilient facilities © Build 15,988 new barangay health stationsBuild 2,424 new rural health units and urban health centers Between 2017 and 2022, hire an additional 2,424 doctors, 2 dentists, 3,288 pharmacists, 2,682 medical technologists, 911 publ associates, and 2,497 UHC implementers 466 nurses, 1114 lic health 3h infrastructure Programs sk. ‘The additional revenue raised by the tax reform will be used to fund the irasructure program of the Department of Public Works and Highways (DPWH). which ‘of major highways, expressways, and flood control projects. Funding these major cofjstructure projects is possible with tax reform for our country to sustain high and incusive growth. (Source: Department of Transportation) Funds will be raised for major infrastructure projects, including: + Bonifacio Global City-Ortigas Center Link Road + UP-Miriam-Ateneo Viaduct along C-5/Katipunan + Camarines Sur/Albay Diversion Road + Puliian-Baliuag Diversion Road + Maasin City Coastal Bypass Road cum Sea Wall + Tacloban City By-Pass Road « Panay East-West Road + Daang Maharlika (Alternate Route) (NRJ-Mayor Democrito D, Plaza t! Avenue-Las Nieves-Sibagat}, (Mandamo-Las Nieves Section) + Cagayan De Oro Diversion Road, Cagayan de Oro City + Valencia City-Pangantucan Diversion Road The tax reform program aims to provide the needed additional revenues that Would fund our country’s investment needs, promoting better lives for Filipinos. (Source: Philippine Statistics Authority, Department of Public Works and Highways, and DOF staff ‘stimates)7. What is the TRAIN Law? by the Department of Finance, Republic of the Philippi ‘TRAIN stands for Tax Reform for Acceleration and Inclusion. ‘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 to correct a number of deficiencies in the tax system to make it simpler, fairer, and more efficient. ‘The goal of the first package of the Comprehensive Tax. Reform Program (CTRP) or TRAIN is to create a more just, simple, and more effective system of tax collection, as per the ‘constitution, where the rich will have a bigger contribution and the poor will benefit more from the government's prograins and services. ‘The major features of the TRAIN are as follows: Lowering the Personal Income Tax (PIT) ‘Simplifying the Estate and Donor’s Tax Expanding the Value-Added Tax (VAT) Base Increasing the Excise Tax of Petroleum Products Increasing the Excise Tax of Automobiles Excise Tax on Sweetened Beverages eoeerem aR PN STORY * towering Personal Income Tax (PIT) ~~ TRAIN lowers personal IN, those with annual tavable wn 28 CD forall taxpayers except the richest. Under ithe rest of taxpayers, ma incom below P250,000 are exempt from paying PIT, xy 2003.Tomaintan progenies ll see ower tax aes ranging fom 15% 19 3 vexceeds PB million, feces pray te tOP individual taxpayers whose annual taxable sponse ee * ahigher tax rate from the current 32% to 35% Araneae are both working can benefit from a total of up to : ition, the fst 90,000 of the 13th month pay and other uses will be exempt from i for93% of tx payers, Pt from income tax. Overall, the effective tax rates will be lowered ‘urrently, a person w1 the cas TRAIN tell 388 taxable income of P500,000 annually is taxed at 32% seen 20% after five years, ing this down to 25% in 2018, and will be further brought Minimum wage earners will continu Continue to be exempted from income taxes as their area ow PAOD nanan sme mre a Fen oer Soin & Peso above the minimum wage will sult in a lower effective take home pay, thereby discouraging minimum wage earners to accept incremental wage increases and Keeping them in an artificial minimum wage trap. ‘The simplified tax system will increase the take h i DH vome pay of most individuals and «courage compliance. Self-employed and professionals (SEP) with gross sales below the VAT threshold now have the option to pay a simpler 8% flat tax in lieu of income and percentage tax, while those above the VAT threshold will follow the PIT schedule ae eee Example: Meet John Cruz, acall center agent. John Cruz is a call center agent with a family of three. He commutes from Montalban, Rizal to his office in Makati and raves the house at 4:00 AM to avoid heavy trafic, He spends his daily on fare to and for work, and on food for the family, and ‘onthly on houschold expenses such as ectrcity, water, and internet connection. On top of these expenses, he gets monthly salary deductions to pay for taxes under the antiquated tax system in place. This al saving for the family difficult for cone t Sate TRAN ie _273,000 FE 273,000© os _ Aupresent John receives a monthly salary f P2000 or 252,000anmual TET a7 is deducted from his annual salary under current personal iNCOm i bs esempiay tax refor, Jon will be among the many hard King bp s take-home pay, helping from paying personal income tax. Tax reform will increase is will be him and his family save and giving him more financial freedom. ‘This will be a great help for John! b. Simplifying the Estate and Donor’s Tax — Inthe current system, the tax rates can reach up to 20% of ae ee ae Lup to 15% on net donations. TRAIN seeks to simplify this. Estate ane TOOTS 7 be | lowered and harmonized soit does not matter if 2 ion Fevers Ea te, property, or simply wants to transfer a property. This i Fey here sto make the and market more ecient so thatthe land will oto its best we, Bette Task 8s 7 PORE i Instead of having a complicated tax schedule with different rates, TRAIN reduces and restructures the estate tax to a low and single tax rate of 6% based on the net value of the estate with a standard deduction of P5 million and exemption for the first P10 million for the i family home. Donor Tax TRAIN also simplifies the payment of donor's taxes to a single tax rate of 6% of net donations is imposed for gifts above P250,000 yearly regardless of relationship to the donor. ig the Value-Added Tax (VAT) ‘The Philippines has one of the highest VAT rates but also the highest number of ‘exemptions in the Southeast Asia region. Consequently, the Philippines collect the same amount of VAT revenues as a percentage of the economy as that of Thailand despite only imposing a 7% VAT rate, while the Philippines is at 12%. ‘These tax exemptions have been given to many sectors and were supposedly Very ‘well meaning. However, these exemptions have also cteated much confusion, complexity, and discretion in our tax system resulting in leakages and opening doors for negotiation corruption, and tax evasion. ‘The truth is, these exemptions are not free and someone pays for them, and ‘mast often the poor who pays as they are deprived of quality public service necessary # accelerate their graduation out of poverty. beh ernie iat TRAIN aiims to clean up the VAT system to make it fairer and simpler and lower the cost of compliance for both the taxpayers and tax administrators, This is achieved BY limiting VAT exemptions to necessities such as raw agriculture food, education, andEe oe SEAONGS I PHUIPPWE STORY ‘This does not mean that the benefits the.» ear ne pe» administration comenite To as the poor rightly deserve will be removed. The fams that are mote transparent any Dudget to provide targeted transfers and roe protect the poor and yo rt &countable, The administration will direct the Nisicies that are inefficient and farce: cOmPAEA to the tax exemptions and blind easing POWET. 'Bely beneficial to the rich since they have higher BE Te: Pithind' al wie Saar eos Se erat Sta ote exengins Ua ese et ear ‘holesterol and hypertension willbe exempt begin le mecicines for diabetes, high inning The reform also aims to limi a limit the VAT zero-rating to direct exporters who actually country. This will be imp ‘The VAT threshold is increased fro PIT schedule with 40% OSD on percentage tax + Pi'schedule with itemized deductions plus 3% percentage tax, or Flat tax of 8% on gross sales or gross revenues in liew of percentage tax and Personal income tax. goss receipts or gross sales plus 3% d.Increasing the Fuel Excise Tax TRAIN increases the excise of petroleum products, which has not been adjusted since 1997. The non-indexation of fuel excise tax to inflation has eroded the revenues collected by P140 billion per year in 2016 prices. Fuel excise is wrongly perceived to be anti-poor. Based on the Family Income and Expenditure Survey (FIES) 2015, the top 10% richest households consume 51% of total fuel consumption. The top 1% richest hotiseholds consume 13%, which is equivalent to the aggregate consumption o/ the bottom 50% of households. Clearly, this is a tax that will, affect the rich far more than the poor, given their greater oil consumption than the poor. ‘The Duterte administration is also doing this to address environmental and health concerns. By taxing dirty fuel correctly, we are also investing in a more sustainable future forour country. ‘One consequence of exempting diesel from excise is the shift from gasoline to diesel automobiles. For instance, prior to exempting diesel in 2005, there was slightly more f@soline sport utility vehicles than diesel SUVs. Over time, with cheaper diesel prices, Consumers shifted to diesel SUVs. As of 2013, some 72% of nevly registered SUVs are tiesel powered compared to 28% of gasoline. This is basically giving tax breaks to rich People who can afford to buy SUVs. i 241READINGS iV PHILIPPINE HISTORY Expanding the VAT base and adjusting excise xe would ee eo = commodities faced by consumers, but this will be ininimal Fd dung ey temporary, DOF etinates around 0:73 pereeniage point increase oD NES AS first year of implementation with the impact tapering off OVS UE et cin oh increase by up fo 073 percentage point tangporttion up t028 Pet electricity up to 0.7 percentage point. a satan atl In 2016, despite a PIS increas in diesel il prices from FIA ee stil remained low aad sable. Prices of food, transportation, electricity > ye at ‘water increased only by 2% to 3%. Basic commodities did not increase in aim the 75% increase in diesel price. Unlike in the 1970s and 1980s, 0¥F economy today is much stronger, diversified, and resilient. es Inthe recent past he Plippines ad two major evononsicehocks— One ite VAT reform of 205 and the eter i the global oi price hike in 2011. Both evens signify ona sg easel ene, rites TT tases devastating economic growth and skyrocketing inflation, history ‘shows that the economy tas went quis vel crn when the ec her wanorit the Det of sbope In the aftermath ofthe VAT reform in 2005, GDP growth slowed a5 consumption slowed down and infation temporarily increased, but the economy did not collapse and inflation was manageable. On the contrary the VAT reform significantly improved the fiscal position of the government and buoyed the economy, and partly credited for the stronger and more resilient economy we enjoy today. The global ol price shock in 2011 is similar. Though oil prices inereased from $61 per barrel to up to $130 per barre at its peak, inflation was managed well by the central bank and kept at below 5%, and the economy continued to grow. ‘Today, with a smaller increase in fuel cost due to the excise reform, the administration is certain that the economy can, like before, manage growth and inflation well and even do better. increasing the Excise Tax of Automobiles ‘TRAIN simplifies the excise tax on automobiles, but lower-priced cars continue to be taxed at lower rates while more expensive cars are taxed at higher rates. This excise will raise revenue in a very progressive manner as the richer buyers tend to own more and expensive cars compared to those who earn less. ee a 2 Zz Ba a aches Ca upto 600000 * 2% | 60000 end beom * 600000 9 71900000, ow oeetimiton | 120008 40% | ay, 000,000 to ws zirahon | exces ot matin 4,000,000 20% 1512000 + 60% in ‘over 21miton | 52200 360% | 22x | 4,000,000 and above sonWhen we consider the sonal income tax reduct se Png from adjustments in STRAIN as a package the increase in take home pay from eee Ce Mare than enough to offset the increase in prices we ne’: For example, those who will purchase a Vios areas in tox, and those who buy an Innova only an additi 'Y a car with the new rates. For a Vios, this Pecos Tee 8 in monthly amortization assuming a standard loan ser reform will mor ‘ypical buyer, the additional take home pay from sgePtT reform will more than fully offset the incresec narra roee s.inereasing the Tax of Sugar-Sweetened 6 sett of Hea Gorn BP Promote «heer Flippin Along wih the Coss aimed to curb the corsumpa Poets as part of a comprehensive health it eats ee ing number of Gates and obesity cases in the country whic ion oes te worsening frogs that address these probe ion of healthier products, to raise public awareness ofthe harms of $SBs, and to help incentivize the industry to develop healthier products and complements. Why impose a tax on SSBs? . jeverages + Most ofthe sugar-sweetened beverage with some notable exceptions provide unnecessary or empty calories with little or no nutrition. SSBs are not a substitute for healthy foods such as fruits and rice. + S9Bs are relatively affordable especially to children and the ‘poor who are the ‘most vulnerable to its negative effects on health, ‘+ SSB products are easily accessible and can be found in almost any store, unlike other sweetened products, Most often, the poor and the children are not aware of their consequences. Common examples of SSB products include carbonated beverages, sports and energy drinks, and sweetened juice drinks. Under TRAIN, an excise rate of P6 per liter will te taxed on drinks containing caloric or non-caloric sweetener, and P12 per liter on drinks containing high-fructose corn syrup. 3-in-l coffee and milk ate exempt from this tax. ¢ on 243ron Z Consumption of Bs, mostly softdrinks,isigificaly inked — of overweight, obesity, and diabetes worldwide, including in low pia’ par countries, The National Nutrition Survey (2003-2015) inslicates 2* ‘pecially ae ‘overweight or obese Filipinos through the years and across a BFOUP® % the poor. sasucmcenaoed associated with greater incidence of tpetes Foundation, there are aroung government reimbursements on Ti. million patients. This is penefit payout for diseases that In addition, habitual consumption of SSB is Type 2 diabetes.2 According to the International Dial 3.5 million cases of diabetes in the Philippines. In 2015, hemodialysis totaled to about P74 billion covering considerably high spending for PhilHealth especially on ‘1 are Reece evidence based and recommended pubic eee total, around P300 billion is spent annually by diabetic patients on mulher’ UA ine and operations. The government needs sufficient revenues to fund dial rent as inaction will worsen these problems The SSB excise tax, as a health measure, will encour to make healthy choices to ensure a healthier and more productive population, To complement the SSB excise tax, there are also non-tax measures organized around the Health in All Policies approach. This strategy is envisioned to include regulatory measures con marketing, mandatory labeling, information and advocacy measures for health — promotion, and improved nutrition literacy among Filipinos. (Department of Finance, Republic of the Philippines, n.d.) ; age individuals and families References: 1 Basu, S, Yotfe, P., Hills N., and RH. Lustig (2013). The relationship of sugar to population-level diabetes prevalence: An econometric analysis of repeated cross-sectional data. PLOS ONE £8(2): €57873 https://dol.org/10.1371/journal.pone 0057873, 2 Imamura, F,,0'Connor, L, Ye, 2, Mursu, J Hayashino, ¥., Bhupathiralu, S., and N. Forouhi (2015), Consumption of sugar sweetened beverages, artificially sweetened beverages, and fruit juice and incidence of type 2 diabetes: systematic review, meta-analysis, and estimation ‘of population attributable fraction. BMJ 2015; 351:43576.