Department of Legal Management

College of Arts and Sciences

San Beda University
Mendiola, Manila

An Assessment of the TRAIN Law by the CAS Faculty of San Beda University
Respondent’s Profile
Name (optional): Degree of Education: DOCTORATE DEGREE, PH D CANDIATE,
MAE Age: 59*2, 35*3, 39,40
Department: ECONOMICS*3, DLL,, MATH CAS Gender: M=5 F 3
Estimated monthly salary: 70k & above 60k-69k3 50-59k 4 40-49k 39k-30k 29k & below
Estimated monthly budget: 50k & above 49k-40k 39k-30k 29k-20k2 19k-10k5 9k &
below

Please answer the questions honestly for the purposes of the study.
Instructions: Put a check (/) mark on your chosen answer. You can choose as many as you can.
1) What are the perceptions of the respondents about the TRAIN Law?
 2Beneficial to middle income earners
 3Beneficial to minimum wage earners
 3Beneficial to high income earners
 3Detrimental to the public
 0Decreases burden to the public
 7Affects highly the prices of commodities
 Moderately affects the prices of commodities
 1Does not affect the prices of commodities
 5Burden to minimum wage earners
 5Burden to middle income earners
 0Burden to high income earners
 1Provides alternative for products affected by the said law
 1The said law corrects inequity of the tax system
 0Decreases tax spending
 1Provides opportunity for higher pay
 0Provides incentives to workers/employees
 4The said law is a risk
 1The said law perceived as an opportunity
 1The said law is a necessity
 2It will lead to economic growth
 3It will lead to devastating economic growth
 2Beneficial only for a short-term
 4Beneficial only for a long-term
 Department of Legal Management
College of Arts and Sciences
San Beda University
Mendiola, Manila
Instructions: Put a check (/) mark on your chosen answer.
2) To what extent would the selected provisions of the TRAIN Law affect the respondents?

In the following scale, do you think the following provisions of the TRAIN will affect you?

5-Strongly Agree; 4-Agree; 3-Neutral; 2- Disagree; 1-Strongly Disagree

The following provisions of the TRAIN Law

affect me: 5 4 3 2 1
1)Section 5 of the TRAIN Law, amending
Section 24 of the National Internal Revenue
Code, specifically in Sec 24(A)(1)(a), states that
workers with an annual salary of P250,000 is
exempted from tax. 5 2
2) In the foregoing provision, tax exemption
includes the mandated 13th month bonus and
other bonuses. 4 3
3) Section 42, amending Sec 145 of the NIRC,
provides for the increase of tobacco excise tax. 4 1 1 1
4) Section 43, amending Section 148 of the
NIRC, provides for the increase in petroleum
excise tax. 2 1 2 2
5) Section 45, amending Section 149, Chapter 6
of Title VI of the NIRC, provides for the
increase in automobile excise tax. 4 2 1
6) Section 47, amending Section 150-B under
Chapter VI, Title VI of the NIRC, provides for
the addition of sweetened beverage tax. 3 3 1
7) The TRAIN Law also added the cosmetic tax
of 5%. 2 3 1 1
8) The TRAIN Law, also increased the VAT
threshold from P1.9million to P3 million. 3 2 1 1
9) Exemptions from VAT of certain sectors
and items such as drug and medicines for
diabetes, high cholesterol and hypertension, raw
food and agricultural products, health and
education, business process, PWDs, and Senior
Citizens. 5 2

Instructions: Put a check (/) mark on your chosen numeric response.

3) What percentage of the total budget would be allotted for the following?
 Department of Legal Management
College of Arts and Sciences
San Beda University
Mendiola, Manila
6- 51-80%; 5- 41-50%; 4-31-40%; 3- 21-30%; 2- 11-20%; 1- 5-10%

Considering the implementation of the TRAIN Law, what percentage of the total budget would be
allotted for the following?
# Items 6 5 4 3 2 1 0
1 Sweetened beverage 1 2 3 1
2 Cigarettes 3 1 1 2

3 Personal cars 1 2 1 2 1
4 Documentary stamp taxes 1 1 2 2 1
5 Petroleum 1 1 1 1 2 1
6 Canned goods 1 3 1 2
7 Detergent soap 2 2 1 2

8 Coffee Refill 1 2 1 2 1
9 Loaf Bread 1 2 1 2 1
10 Milk 1 2 1 2 1
11 Toilet soap 1 2 3 1

12 Cosmetics 1 1 1 2 1 1

Instructions: Put a check (/) mark on your chosen answer.

4) To what extent is the level of awareness of the respondents as to the TRAIN Law?

In the following scale how aware are you of the TRAIN Law specifically with the contents of the
following provisions:

5-Strongly Aware; 4-Aware; 3-Neutral; 2- Unaware; 1- Strongly Unaware

I am well-aware of the following provisions of

the TRAIN Law : 5 4 3 2 1
 Department of Legal Management
College of Arts and Sciences
San Beda University
Mendiola, Manila
1)Section 5 of the TRAIN Law, amending
Section 24 of the National Internal Revenue
Code, specifically in Sec 24(A)(1)(a), it states
that workers with an annual salary of
P250,000 is exempted from tax. Salaries that
were once deducted 5% to 32% in tax rate now
have 0% tax deduction from 2018 and
beyond.Tax exemption includes the mandated
13th month bonus and other bonuses. 3 3 1
2) Section 5 of the TRAIN Law, amending
Section 24 of the National Internal Revenue
Code, specifically in Sec 24(A)(1)(b), it states
that self-employed individuals and/or
professionals shall have the option to avail of
the 8% tax on gross sales or gross receipts
and other non-operating income in excess of
Two hundred fifty thousand pesos (P250,000)
. 1 5 1
3) Section 42, amending Sec 145 of the NIRC,
provides for the increase of tobacco excise tax
from P31.20 per pack in 2018 to P32.50 per
pack in January to June 2018, P35 per pack in
July to December 2018- 2019, P37.50 per pack
on 2020 to 2021, P40 per pack on 2022-2023
and a 4% annual increase from 2023 onwards. 1 4 1 1

4) Section 43, amending Section 148 of the

NIRC, provides for the increase in petroleum
excise tax. A P1 increase in liquefied petroleum
gas which will increase by P1 per year, P2.50
increase in diesel fuel which will increase by P2
per year and a P2.65 increase in regular and
unleaded premium gasoline which will increase
by P2 per year. 2 2 3
5) Section 45, amending Section 149, Chapter 6
of Title VI of the NIRC, provides for the
increase in automobile excise tax. It states that
vehicles with an amount of P600,000 and below
will be subjected to four percent (4%) tax.
Vehicles with an amount above P600,000 up to
P1,000,000 will be subjected to ten percent
(10%) tax. Vehicles with an amount above
P1,000,000 up to P4,000,000 will be subjected
to twenty percent (20%) tax. Vehicles above
P4,000,000 will be subjected to fifty percent
(50%) tax. 2 3 2
 Department of Legal Management
College of Arts and Sciences
San Beda University
Mendiola, Manila
6) Section 47, amending Section 150-B under
Chapter VI, Title VI of the NIRC, provides for
the addition of sweetened beverage tax.
Beverages using caloric and non-caloric
sweeteners will be taxed with P6 per liter while
beverages using high fructose corn syrup will be
taxed with P12 per liter. 2 4 1
7) The TRAIN Law also added the cosmetic tax
of 5%. 1 2 3 1
8) The TRAIN Law, also increased the VAT
threshold from P1.9million to P3 million. 1 3 3
9) Exemptions from VAT of certain sectors
and items such as drug and medicines for
diabetes, high cholesterol and hypertension, raw
food and agricultural products, health and
education, business process, PWDs, and Senior
Citizens. 1 3 3

Instructions: Put a check (/) mark on your chosen answers. Answer as many as you can.
5) What benefits can be expected from the TRAIN Law?
(Check as many as you can)

 5I am satisfied with the higher take-home pay I receive at work.

 5 The expansion of VAT exemptions for certain people like senior citizens and persons
with disability on products.
 1 Because of the implementation of TRAIN Law, I was able to save more money on
my bank account.
 5 I am satisfied having a higher tax Exemption Cap for the 13th Month Pay.
 2 After the implementation of the TRAIN Law, filing and payment of taxes became
easier and simpler than before.
 The
 1 All of the above.
 1 TRAIN Law did not benefit me.

STOP! THIS ENDS THE SURVEY.

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