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VENUS: Tax paying is one of the responsibilities we Filipinos should take part of. It is
very essential that each of us should have the ability to understand our civic
responsibilities and rights as a part of the actively changing government of the
Philippines. Whether you are a tax payer or not, all of us have availed tax benefit as well
as felt the changes happening in our tax reforms.
KIMBY: Last December 2017, the president passed into law Republic Act 10963,
otherwise known as the Tax Reform For Acceleration and Inclusion (Train) Law which
aims to provide an increase in the take-home pay of salaried Filipino by reducing
income tax rate while rationalizing tax rates in other goods and services.
JHIANNE: It consist several provisions which includes lowering individual income
taxation, reducing exemptions in the Value-added Tax base, increasing taxes on
petroleum products and automobiles, and introducing taxes for Sugar-Sweetened
Beverages (Diokno, 2018).
GLAZEL: With the implementation of the said law, Filipino citizens-high income earners,
low income earners, ordinary citizens, self-employed, the rich and the poor were all
affected. In line with this issue, the researchers aim to know the status of small business
retailers, specifically sari-sari store owners in the enactment of the TRAIN Law.
STEVEN: Sari-sari store is a common Philippine phenomenon which is considered as
the fastest and easiest business to put up in residential areas because of its ability to
provide basic house necessities. In a study conducted by Bonnin in 2004, 93 percent of
all sari-sari stores nationwide are located in residential areas.
WILLIE: Any essential household good that might be missing from one’s pantry- from
basic food items like coffee and sugar to the necessities like mosquito coils, soap,
shampoo and matches is conveniently purchased in the sari-sari store.
RAFAEL: With the practice of buying “tingi”, consumer can buy units of products in
small amount instead of whole package. Sari-sari store is very popular having a ratio of
one sari-sari store for every 100 people. According to Lorencia, the estimated number of
sari-sari store in the Philippines has reached 800,000 which covers 30 to 40 percent of
total retail sales in the country.
KRIZTYL: On the other hand, the implementation of the TRAIN Law had a huge
effect to the goods that the sari-sari stores sell. According to Philippine Association of
Stores and Carinderia Owners (PASCO), a typical sari-sari store owner earns an average
of Php. 1,000 pesos per day, which is about 30 to 40 percent of the total income
representing Php. 300 to Php. 400 which comes from the sale of sugar-sweetened
beverages, coffee and carbonated drinks.
SOPHIA: According to Aguinaldo half of the income of sari-sari store owners comes
from the sale of sugary sweetened drinks. The Nielsen Retail Index study called
"Kamusta si Juan at Aling Nena" showed that in sari-sari stores, all 5 sugar-taxed
beverage categories showed a faster sales decline of an average of 8.7% in February
2018, from 4.4% in February 2017.
KIMBY: The added tax value to sweetened beverages amounting 5 pesos to instant
coffee, 10 persos to sugar sweetened beverages and 12 pesos to carbonated drinks
has resulted a smaller income to sari-sari store. Although most of these stores don't pay
taxes because of being an informal business they are affected by the changes
happening in our taxes.
JHIANNE: This pave way