The Tax Reform for Acceleration and Inclusion (TRAIN) Act, also known as Republic Act No.

10963, is the
first package of President Rodrigo Duterte’s Comprehensive Tax Reform Program (CTRP), which was
signed into law on December 19. 2017. This creates a just system of tax collection that the poor will
benefit more by paying less and the rich pay bigger contributions. It will also lead to our country’s
economic growth by the results of having more revenues that the government can use to fund the
President’s “Build, Build, Build” Program. The Train Act is aimed to generate revenue to eradicate
extreme poverty and to create institutions that will offer equal opportunities to all.

There are so many perceptions about this law but I can also say that there are a lot of people don’t have
idea about it. Based on what I have research Train Law is simply, when the price of the different
products are increasing to accumulate more taxes from the sellers, which is for the purpose of the
government to provide fund for the construction of structures to develop and improve our country.
Though it may help to the progress of the country, there are also disadvantages that affects many
citizens especially to the poorest of the poor. It may be a just and an effective system of tax collection
but at the same time people suffer due to the increase tax rates on other goods and services.

The Train Law was said to be an effective system or tool for the government to level the income of the
rich and poor but the truth is that the higher top marginal tax rate only affects the riches Filipinos.
According to my research in an interview of Ibon Foundation Executive Director Sonny Africa, he said
that “The reality of Train is it gives income tax benefits maybe, at most, from six to seven million
Filipinos but imposes taxes on all 23 million Filipino families. That means the poorest 15 million families
that have no income tax benefits will pay higher taxes.” This means that not all Filipino have benefit
from the income tax exemption but all Filipinos were affected by the increase in excise tax.

Former President Rodrigo Duterte signed this Train Act because it was intended to raise income to be
used for his administration’s infrastructure, healthcare, education programs, lifelong learning, social
protection, and research and problem to boost productivity and economic growth. But, there are some
people who are against this law and may not be perfect to everyone but looking in the long run it is
beneficial for everyone. As for Alfonso Cusi said in an interview, “ We might have to spend a little more,
but the little sacrifice would translate to huge benefits for the country.”

However, I really wonder if this Law is indeed a gift, as for former President Duterte, to every Filipino
because based to what I’ve read and also experiencing, Train Law has a negative impact on low-income
families, as the increase of the prices of the basic commodities. Some people also said it should be
repealed. But then on the other hand, I can also see the improvement of our country. In conclusion, as a
student and a citizen of this country, I should be knowledgeable and aware about our economic issues.