SURVEY QUESTIONNAIRE

General Information:
1. Nature of business ______________________
2. Years in business _______________________
3. Number of employees ___________________
4. Capitalization: owner’s equity (%) _________ Debt (%) ________
5. Number of competitors ______________

1. Are you aware of the tax incentives given to MSMEs during COVID-19 pandemic?
Check you answer.
Very Unaware Somewhat Aware Very
unaware aware aware
Tax holiday _______ _______ ________ ______ ______
Tax exemptions _______ _______ ________ ______ ______
Loss carried forward _______ _______ ________ ______ ______
Accelerated depreciation _______ _______ _______ ______ ______
Reduced tax rates _______ _______ ________ ______ ______

2. What tax incentives did you receive during COVID-19 pandemic? Select all that apply.
( ) Tax holiday
( ) Tax exemptions
( ) Loss carried forward
( ) Accelerated depreciation
( ) Reduced tax rates

3. Where did you get the information about tax incentives during COVID-19 pandemic?
Select all that apply.
( ) BIR personnel
( ) News
( ) Family and friends
( ) Business associations
( ) Social media
( ) Others, please specify __________________

4. Rate your access to information about tax incentives during COVID-19 pandemic.
( ) Very difficult
( ) Difficult
( ) Neutral
( ) Easy
( ) Very easy

5. Rate the quality of information about tax incentives that you received during COVID-19
pandemic? Select all that apply.
( ) Accurate
( ) Complete
( ) Reliable
( ) Relevant
( ) Timely
DIRECTION: Rate your level of agreement with each statement. Put a check (√) on the box
provided that corresponds to your answer.

1 - Strongly disagree 2 – Disagree 3 – Neutral 4 – Agree 5 – Strongly Agree

1 2 3 4 5
Due to tax holiday, I was granted a tax
relief when I purchased my equipment
during COVID-19 pandemic.
Loss carried forward lowers my tax rate
during COVID-19 pandemic.
Loss carried forwards allows me to
report my loss of income in the current
year carried forward if the loss is filed
within due date during COVID-19
pandemic.
Accelerated depreciation provides a
way of deferring my income by
reducing taxable income during
COVID-19 pandemic.
Accelerated depreciation allows me to
purchase new assets during COVID-19
pandemic.
Accelerated depreciation allows me to
receive lower tax rate during COVID-
19 pandemic.
Accelerated depreciation decreases my
taxable income during COVID-19
pandemic.
I was able to increase salaries and
wages of my employees due to reduced
tax rates during COVID-19 pandemic.
I was able to provide additional benefit
to my employees due to reduced tax
rates during COVID-19 pandemic.

DIRECTION: Identify the changes on your business operation before and during COVID-19
pandemic. Put a check (√) on the box provided that corresponds to your answer.

Indicators Increase No change Decrease

Number of employees
Number of customers
Product quality
Sales
Operating expenses
Profit

DIRECTION: Rate the impact of tax incentives given during COVID-19 pandemic on your
business. Put a check (√) on the box provided that corresponds to your answer.

1 – Worst 2 – Bad 3 – Good 4 – Very good 5 – Extremely good

1 2 3 4 5
Tax holiday
 Tax exemptions
Loss carried forward
Accelerated
depreciation
Reduced tax rates

DIRECTION: Rate the level of effectiveness of tax incentives given during COVID-19
pandemic on the sustainability of your business. Put a check (√) on the box provided that
corresponds to your answer.
1 – Not at all effective 2 – Slightly effective 3 – Moderately effective
4 – Very effective 5 – Extremely effective

1 2 3 4 5
Tax holiday
Tax exemptions
Loss carried forward
Accelerated
depreciation
Reduced tax rates