ERICA JOY CABASAG BATALLA BSBA-FM-3C

TRAIN LAW
(Tax Reform for Acceleration Inclusion)
Tax being paid is the number one biggest problems in our country most specially the poorest. But what if they
will except from this taxes ? is there a change ? TRAIN law or the Tax Reform for Acceleration and Inclusion is the
first package of the comprehensive tax reform program envisioned by the president Duterte’s administration which
seeks to correct a number of deficiencies in the tax system to make it simplier, fairer, and more efficient . But how this
TRAIN law make this become simplier , fairer , and more efficient when the poor except from taxes but then will also
affected by the good and services that will become more expensive than the usual price that they are buying ?. according
to Jeremy Bentham , another proponent of Utilitarianism thought that it is greatest happiness of the greatest number that
is the measure of right and wrong , where everybody should benefited in everything that it should be one things in one
person. But in this law not everybody is benefited in the sense that some people will have a disadvantage regarding on
this TRAIN law. The increase of price of the products and other services , it may affect a lot of people , it may affect
the consumers for buying products because of the higher prices , it may also affects the students , employees or the
other people for the transportation because, of the price for fuel or the gasoline increase. It is like the government is just
giving us a new perspective to look at our taxes. You will have a higher pay , but electricity , transport , grocery bill and
some of our basic needs will also be higher in the price in our country. This law may affect a lot of people specially for
the people who have low income. TRAIN law can affect business and individuals that will generate income that will be
used in the government’s aggressive infrastructure projects and in improving basic services such as, housing education
and social protection, because when government collects more taxes , it will go to different investments and different
government projects , when more government means more jobs for Filipinos too. Although income taxes will greatly
decrease for almost employees they would need to spend more money or things that almost they might need. This
TRAIN law would be big blow to the country’s poorest , arguing the poor families will bear the brunt of higher prices
on the basic good and services without getting any income tax exemptions. In the end the poor will not benefited from
this. It will still be the rich will benefited from this law. The number one that is affected by the tax reform law is the
consumer. The additional excise tax on selected goods affect a lot of people. Example improving a road in some areas
of our country using the taxes that we pay will not been benefited for everybody. Even though there is a tax exemption
nothing will happen because of the high prices in the commodities that will be put on. Only those who are employed
benefited from this tax exemption while who are unemployed will not benefited but then affected by the increase in the
price of commodities. The effect of the TRAIN law is when government collect more taxes it will go to different
investments and different different projects. The government can also maybe sustain the budget for the projects for the
poor and the other government projects that don’t have enough budget. Another is rich people will be taxes more. But
there is disadvantage of TRAIN law exemptions the excise tax , even you are poor or rich it will affects your daily
living routines and expenses. People will exempted most specially employees will be able to receive their salary without
any tax deduction and the poor will also exempt to income tax. This TRAIN law not corresponds to Jeremy Bentham
because some people will not been exactly benefited like others. TRAIN law aims to benefit the entire nation. But it
seems this idea might have been wrong, most specially to the poor. How can this TRAIN law will benefited us all if
some other government officials will corrupt this taxes the we always paid ? Can this TRAIN law really aims to funds
education programs such as building more classrooms and hire more teachers? because there will be a budget allotted to
pay their salaries and they will paid reasonably well ? I think this will not been happen.
Khan’s Categorical Imperative according to the German philosopher Immanuel Kant, one must follow a
certain rule or maxim before doing an action stated thus: act only on that maxim which you can at the same time will to
be a universal law. The above rule of conducts means that an action is morally right if it can UNIVERSALIZED
without contradiction. Example it can be done by all men at all time without bringing about its negation or
contradiction, but some people against this TRAIN law like the Militant Group Bagong Alyansang Makabayan ( Bayan
)in the Northern Mindanao said that the Tax Reform for Acceleration and Inclusion law will only “ Harm and Worsen”
the plight of the Filipino people . Wildon Baroos , bayan – NMR Secretary General said the new Tax Reform measures
of the Duterte’s Administraion that will take effect this year 2018 has a negative impact not just only for capitalist and
wages earners , but also to the less privileged consumers. He said that also that they will likely stage a series of protect
in the coming days , especially when the people will already feel the ill-effect of TRAIN law. This TRAIN law is
favourable for minimum wage earners because of tax exemption, it is just even because of the high cost of goods and
other products, including the likely fare hike of public utility vehicle. Objective of the government with the TRAIN law
is to increase it tax collections to provide more infrastructure projects under “ Build , Build , Build ” program and
eventually open more job and employment opportunities for the Filipino people but these are only temporary and short
term. Tax reform is , by nature , a series of pluses and minuses, so it’s really hard to say whether TRAIN is categorically
“good” or “bad”. TRAIN cuts personal income taxes and hikes taxes on certain products like sugar-sweetened
beverages and petroleum. TRAIN adheres to the basic idea that people should be taxes for what they out of the
economy, not for what they put into it. But new income tax will matter little to the poor and those in the informal sector
( like taho vendors, jepney, sari-sari store owners ). TRAIN aligns with the usual prescription of economist to “ Widen
the tax base” that is , to tax more goods rather than less , because this gives us more room to lower the tax rate on any
one good. But TRAIN removed many tax exemptions it also introduced new arbitrary ones, like electric vehicles and
pickups. Taxes reduce the incomes of the richest individuals, like CEO and other top taxpayers. But it will also hurt the
income of the poor. Bottom line government needs money this money is coming from us and return agin to us , but not
all of us will be acquire this taxes. Even this TRAIN law will effective now this will not helps other person when they
do not change their lifestyle. Personal income tax rates will be lowered , while salaries employees earning annual
income of 250,000 or below will be exempted from paying income taxes , but this is only applicable to others. If we
connect this train law to Khant’s Categorical Imperative it is really contradicts the theory.
Spokesperson Alan Tanjusay said vendors , fisher folks , farmers , public utility vehicle and pedicab , among others
would face harder circumstances now that the law is in effect. “ If not addressed , the brewing social storm would
burden with pre-existing bad conditions and encumbered with traffic congestion and high cost of living. The unclear if
not inadequate social safety net will offer no hope for workers in coping with rising inflation. “ Unaddressed poverty
will push more people to cross the line , resort to illegal means such as criminality , violence , and illegal drugs in order
to survive”. The TRAIN law Republic Act 10963 exempts from paying taxes the first 250,000 annual table income
meaning those earning 21,000 a month would no longer need to pay income taxes. It also raises the tax exemption for
13th month pay and other bonuses to 90,000. However, to compensate for loss of revenue from income taxes, Filipino
will need to pay excise tax on sweeten beverages , and higher excise tax on petroleum automobile , to tobacco , mining
and coal. As a formal sector , it is looking at filing wages petitions in a bid to counter the effects of the tax reform law.
They are eyeing at the possibility of simultaneously filing wage petition in all 17 regional wages boards once they have
enough basis to ask for wage adjustments. This TRAIN law only shift the burden from income to consumptions of
goods and other services that most people will be affected. Taxing gas which means higher gas prices does not affect
private transportation but also public transportation, your jeepneys ,buses taxes , will have to hike the minimum fare just
to make end meets. Your plane tickets will go up because plane needs fuel too. Doing this without pushing clear and
renewable energy resources is pretty much financial murder. Sugar tax mostly targeting soft drinks , and while that’s not
a bad enemy to take aim at you’ve got to remember that a lot of drinks have a sugar. It’s not just the stuff the you pull
from a convenience store fridge that is gonna get more expensive ,fast food prices will rise , coffee shop prices will rise
, everything that tastes sweet will rise and the taxes breadwinners pay for having dependents will now be the same as a
civilly single guy with zero dependants. The more dependants you had , the less you had to pay , but now everyone will
be the same taxes across the board, that obviously makes things tougher for those struggling. You may be thinking ,”
whatever we’ve going to make more money, we can handle it, “ but remember that not everyone is a fortunate to be a
yuppie in 2018 , for those of us who have to deal with being on minimum prices or lower wage. These inevitable prices
hikes are going to hit harder regardless of how much you’re taking home for what is worth ,the DOF’s tax calculator
tells you all the possible scenarios you’re get to re pare before you get screwed the butt. Aside from telling you how
much more money you’ll make, it also gives you a picture of assuming you’re going to be spending the minimum
additional expenses. All we can do now, is to hope the excise taxes actually make the difference they say they’re going
to make.