Sin Tax Law

Topics: Tax, Wine, Taxation Pages: 8 (2118 words) Published: September 15, 2013
Part. Respondents Profile

Direction: Please check the item which corresponds to your answer and please fill up the blank provided
for your responses.

NAME (OPTIONAL): ________________________________________

AGE:

______18 – 28 years old
______ 29 – 39 years old
______ 40 – 50 years old
______ 51 – 60 years old
______ 61 – 70 years old

GENDER:_____M_____ F

CIVIL STATUS:

_____ Single_____ Married
_____Divorce/Separated_____ Widow/Widower

EDUCATIONAL ATTAINMENT:

____ No Formal Schooling
____ Elementary Undergraduate
____ Elementary Graduate
____ High School Undergraduate
____ High School Graduate
____ College Undergraduate
____ College Graduate
____ Masteral Graduate
____ Doctorate

FAMILY MONTHLY INCOME

_____ BELOW Php10 000.00
_____ Php10 000.00 – Php15 000.00
_____ Php15 000.00 – Php20 000.00
_____ Php20 000.00 – Php25 000.00
_____ Php25 000.00 – Php30 000.00
_____ More than Php30 000.00

Answer the following questions sincerely and intellectually as you can. Please put a check mark on the appropriate number of your choice.

PROVISION OF THE LAW

4 - Fully aware
3 - Aware
2 - Moderately Aware
1 - Not Aware

1. Provision Of Law1.1 Procedure As Guidelines| 4| 3| 2| 1| 1.1.1 How aware I am that, distilled spirits, wines, fermented liquors , tobacco products, cigars and cigarettes are levied, assured and collected based on yearly schedule.| | | | | 1.1.2 How aware I am that, an act valorem equivalent to fifteen percent (15%) of the net retail price of distilled spirits per proof and additional specific tax to twenty pesos per proof | | | | | How aware I am that, the specific tax of twenty pesos of distilled spirits shall be increased by 40% every year effective on January 1, 2016.| | | | | 1.1.3 How aware I am that, sparkling wines and champagnes, regardless of proof, is taxed two hundred fifty pesos if the net retail price per bottle of (750 ml.) value capacity in five hundred pesos or less.| | | | | 1.1.4 How aware I am that, sparkling wines or champagne is taxed seven hundred pesos if the net retail price per bottle of 750 ml. value capacity is more thus five hundred pesos.| | | | | 1.1.5 How aware I am that, still wines and carbonated wines containing 14 % of alcohol by volume or less is ₱Php30.00. 1.1.6 How aware I am that, still wines and carbonated wines containing more than 14% but not more than 25% of alcohol in Php60.00.| | | | | 1.1.7 How aware I am that, the rates of tax imposed on still wines and carbonated wines are increased by four percent every year effective on January 1, 2014.| | | | | 1.1.8 How aware I am that, the tax of (Php15.00)

per liter is levied, collected & assessed on fermented liquor with the net retail price per liter of volume is Php50.00 or less.| | | | | 1.1.9 How aware I am that, every year until January 1, 2017, fermented liquor has an incremental tax of two pesos with the net retail price of fifty pesos and sixty centavos or less.| | | | | 1.1.10 How aware I am that, every year until January 1, 2017, fermented liquor has an incremental tax of one peso with the net retail price of more than fifty pesos and sixty centavos.| | | | | 1.1.11 How aware I am that, an excise tax of one peso and seventy – five centavos (Php75.00) effective on January 1, 2013 on each kilogram of any types of tobacco products. | | | | | 1.1.12 How aware I am that, the rates of tax imposed on tobacco products are increased in four percent every year, thereafter effective on January 1, 2014.| | | | | 1.1.13 How aware I am that, cigars are levied, collected and assessed with an ad valorem equivalent tax to twenty percent of net retail price per cigar.| | | | | 1.1.14 How aware I am that, a specific tax of five...
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