The document discusses Senate Bill 3299 which proposes increasing taxes on alcohol and tobacco products. It provides data on current tax rates, revenues collected from excise taxes on these products, and the industries that produce them. It also references studies showing that large tax increases can result in higher rates of illicit trade and loss of government revenue, as consumers shift to cheaper smuggled goods. There is debate around using tax policy to discourage consumption vs. risk of empowering criminal networks through unchecked growth in smuggling.
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
2012 sin tax presentation oct10
1. SENATE OF THE PHILIPPINES
COMMITTEE ON WAYS & MEANS
Senate Bill 3299 under
Committee Report 411
October 10, 2012
O/S Recto
2. The measure we are about to
debate poses a deterrent that will
KEEP PEOPLE FROM BEING SICK
and will GENERATE REVENUES
that will TREAT THEM when they
get sick.
O/S Recto
3. Taxation
is what makes
appropriations
possible.
O/S Recto
4. BIR 2013 Collections P1.3T Billion
BIR 2013 Excise Tax
Collections P75 Billion
~P20.00
P1.00 for every P20.00
from sin products
O/S Recto
5. Taxes Collected (in Php) from Alcohol and Tobacco 100 Years Ago
1912
Distilled Spirits 3,049,684
Wines and Imitation Wines 173,391
Fermented Liquors 202,178
ALCOHOL Sub- Total 3,425,254
Smoking and Chewing Tobacco 283,025
Cigars 255,700
Cigarettes 4,378,680
TOBACCO Sub-Total 4,917,406
GRAND TOTAL 8,908,788
Source: Report of the Philippine Commission to the Secretary of War, FY 1912 O/S Recto
6. Firemen and
P8.6 B fire trucks
Excise Taxes Paid (BJMP Budget)
(2011)
O/S Recto
7. P1.5 B classrooms
Excise Taxes Paid
(2011)
O/S Recto
8. P1.0 B
pension of
senior citizens
Excise Taxes Paid
(2011)
O/S Recto
9. A government in need of
money would always prefer
a TAXABLE VICE, like
drinking, to a tax-exempt
virtue like staying sober.
O/S Recto
10. ALCOHOL INDUSTRY
Product Classifications
DISTILLED SPIRITS
Gin Whisky Brandy Rum Vodka Tequila Siok Tong
WINES
Sparkling wine Champagne Still wine Fortified Wine
FERMENTED LIQUOR
Beer Lager Ale Porter Basi Tapuy
O/S Recto
11. 2011 Volume of Removals
DISTILLED SPIRITS FERMENTED LIQUOR
255 million liter s 1.56 billion liter s or
4.7 billion bottles
17.4 liter s per per son
O/S Recto
12. ALCOHOL INDUSTRY
Gr oss Sales (2011)
TOTAL
P124 B
Fermented Liquor Distilled Spirits
P67 B P57 B
Wines
P 263 M
Source: BIR O/S Recto
13. ALCOHOL INDUSTRY
Tot al Taxes Paid (2011)
TOTAL
P42 B
Fermented Liquor Distilled Spirits
P30 B P12 B*
Wines
P 35 M** O/S Recto
*includes BOC data; Source: DSAP
Source: BIR ** excise tax only (no data for other taxes paid)
14. TAX BURDEN ON FERMENTED LIQUOR (2011)
Excise 19 B 28%
VAT 6 B 9%
Income &
other taxes 5 B 8%
TOTAL 30 B45%
O/S Recto
15. ALCOHOL INDUSTRY
Tot al Taxes Paid (2011)
TOTAL
P42 B
Fermented Liquor Distilled Spirits
P30 B P12 B*
Wines
P 35 M** O/S Recto
*includes BOC data; Source: DSAP
Source: BIR ** excise tax only (no data for other taxes paid)
16. TAX BURDEN ON DISTILLED SPIRITS (2011)
Excise 5.2 B 9%
VAT 5.2 B* 9%
Income &
other taxes 1.6 B 3%
TOTAL 12 B 21%
*with BOC data
Source: BIR O/S Recto
17. Tax Burden of Selected Industries (2011)
Alcohol Power
34%* 15%
Telecoms Automobile
15% 4%
*with BOC data
Source: BIR O/S Recto
18. CURRENT TAX RATES
Distilled Spirits
1 . F R O M LO C A L S O U RC E S
( s a p o f n i p a , c o c o n u t , c a s s av a , c a m o te o r b u r i
p a l m o r f ro m t h e j u i c e , s y r u p o r s u g a r o f t h e P 14.68
cane)
2 . F RO M R AW M AT E R I A L S OT H E R T H A N THOSE
E N U M E R AT E D A B OV E
N e t r e t a i l p r i c e ( N R P ) [ exc l u d i n g t h e exc i s e a n d
VAT ] p e r b o t t l e o f 7 5 0 m l v o l u m e c a p a c i t y i s :
Less than P250.00 P 158.73
P250.00 to P675.00 P 317. 4 4
More than P675.00 P 634.90
O/S Recto
19. CURRENT TAX RATES
Wines
1. SPARKLING WINES/ CHAMPAGNES
Net Retail Price, per bottle, regardless of proof:
P500.00 or less P 183.42
More than P500.00 P 550.24
2. STILL WINES
Less than 14% of alcohol by volume P 22.00
14% to 25% of alcohol by volume P 44.02
3. FORTIFIED WINES Same as distilled
More than 25% of alcohol by volume spirits
O/S Recto
20. CURRENT TAX RATES
Fermented Liquor
1. Beer, lager beer, ale, porter and other fermented
liquors except domestic fermented liquor (e.g. tuba,
basi, tupuy)
Net Retail Price, per liter of volume capacity :
Less than P14.50 (low) P 10.42
P 14.50 to P 22.00 (medium) P 15.49
More than P22.00 (high) P 20.57
2. Fermented liquor brewed and sold at micro
breweries, pubs, restaurants P 20.57
O/S Recto
22. ALCOHOL INDUSTRY
Distilled Spirits Fermented Liquor
Emperador
Distillers
San Miguel
Breweries Inc.
Ginebra
San Miguel, Inc.
Tanduay
Distillers
Asia Brewery Inc.
Destileria
Limtuaco & Co.
Source: DSAP, August 2012 Source: BIR O/S Recto
23. PERCENTAGE OF ALCOHOL EXPENDITURE
Family Income and Expenditure Sur vey (1994 -2009)
0.9 0.9
0.7 0.7 0.7 0.7
1994 1997 2000 2003 2006 2009
O/S Recto
25. 92% sold in sari-sari stores
Per capita consumption: 13 sticks
60% sold by tingi
Source: PMFTC (2012, 1st Half)
O/S Recto
26. TOBACCO INDUSTRY
Gr oss Sales (2011)
Manufactured Tobacco TOTAL Cigars
P827 M P75.6 M
P89.3 B
Cigarettes Packed by Hand (in 30s) Cigarettes Packed by Machine (in 20s)
P1.4 B P87 B
Source: BIR O/S Recto
27. TOBACCO INDUSTRY
Gr oss Sales (2011)
Manufactured Tobacco TOTAL Cigars
0.9% 0.08%
P89.3 B
Cigarettes Packed by Hand (in 30s) Cigarettes Packed by Machine (in 20s)
1.6% 97.4%
Source: BIR O/S Recto
28. TAX BURDEN ON TOBACCO
Excise 25.8 B
VAT 5.6 B
Income &
other taxes 4.2 B
TOTAL 35.6 B
O/S Recto
29. PERCENTAGE OF TOBACCO EXPENDITURE
Family Income and Expenditure Sur vey (1994 -2009)
1.4
1.3
1.1 1.1
0.9
0.8
1994 1997 2000 2003 2006 2009
O/S Recto
30. TAX BURDEN ON TOBACCO
Excise 29%
VAT 6%
of every
Income &
other taxes 5%
TOTAL 40%
O/S Recto
31. CURRENT TAX RATES
Tobacco Products & Cigar s
Tobacco Products
Tobacco not for chewing P 1.19
Tobacco for chewing P 0.94
Cigars
NRP per piece:
P500.00 OR LESS 10% OF THE NRP
More than P500.00 P 50.00 + 15% of the NRP in
excess of P 500.00
O/S Recto
32. CURRENT TAX RATES
Cigarettes
Cigarettes packed by hand (in 30s) P 2.72
Cigarettes packed by machine (in 20s)
Net Retail Price
Below P5.00 (Low) P 2.72
P5.00 to P6.50 (Medium) P 7.56
More than P6.50 to P10.00 (High) P 12.00
More than P10.00 (Premium) P 28.30
O/S Recto
33. CIGARETTES (PACKED BY MACHINE)
Removals Excise Taxes
Tier/ Tax Rate
(packs) Collected (Php)
Low
P2.72 3.0 B 8.1 B
Medium
P7.56 451 M 3.4 B
High
P12.00 1.15 B 13.9 B
Premium
P28.30 - -
Total 4.60 B 25.4 B
Source: DOF O/S Recto
34. CIGARETTES (PACKED BY MACHINE)
Removals Excise Taxes
Tier/ Tax Rate
(packs) Collected (Php)
Low
P2.72 3.0 B 8.1 B
Medium
P7.56 451 M 3.4 B
High
P12.00 1.15 B 13.9 B
Premium
P28.30 - -
Total 4.60 B 25.4 B
Source: DOF O/S Recto
35. 2011
Cigarettes
Philip Morris Fortune Tobacco
Corp. Inc. (PMFTC) 94.12%
Japan Tobacco International (JTI) 2.59%
Mighty Corp. 2.12%
La Suerte Cigar and
Cigarette Factory 0.66%
Associated Anglo-American
Tobacco Corp. 0.51%
British American Tobacco ---
Source: BIR O/S Recto
37. Under our system, it is the
CONSUMERS, NOT THE
MANUFACTURERS,
who eventually shoulder the
excise tax, on account of its
nature as a PASS-ON TAX.
O/S Recto
38. The ones who will
ultimately bear the
additional tax burden are
ORDINARY FOLKS.
O/S Recto
39. It is not BIG TOBACCO
or the GIANT BREWERY
who will pay but,
SMALL PEOPLE.
O/S Recto
46. COUNTRY CASE STUDIES ON ILLICIT TRADE
o CANADA – high excise levels (22%), increased
consumption of illicit cigarettes, undermined
regulatory & fiscal objectives.
o HUNGARY – sharp, above-inflation increase in
excise rate led to increased revenues initially but
eventually to a revenue decline.
o IRELAND – steep excise tax increase resulted in
swift emergence of illicit trade, virtually flat
cigarette duty revenues.
O/S Recto
47. COUNTRY CASE STUDIES ON ILLICIT TRADE
o MALAYSIA – staggering increase in excise tax (in
2011, 172% of 2004 rates) led to illicit trade growing to
almost 40% of the market.
o NEW YORK – excise duty hikes above underlying
inflation level led to a sharp drop in legal
volumes, decline in government revenues, decreased
smoking incidence and illicit trade reaching almost
40% of the market.
o ROMANIA – continuous massive excise
increases, increased government revenue, constant
smoking incidence, illicit trade is more than ⅓ of total
consumption.
O/S Recto
48. COUNTRY CASE STUDIES ON ILLICIT TRADE
o SINGAPORE – 135% increase in 2005 over
2000, declining government revenues despite tax
increase, smoking incidence was virtually
unchanged from 2001, illicit trade grew.
o SWEDEN – reduction in excise rates used to
counter extreme levels of illicit trade (late 1990s);
massive increase led to increased illicit trade (2007
and 2008) and reduction in total cigarette
consumption.
o UNITED KINGDOM – ‘duty escalator’ tobacco
taxation led to down-shifting by
consumers, increased illicit trade, government
revenue loss but with no impact on smoking
O/S Recto
49. o “The tax-induced increase in cigarettes will
certainly lead to smuggling or illicit trade. It might
even lead to some illegal cigarette manufacturing
within the country.”
o “The net incremental revenues should take into
account the additional expenses on the part of
the government to improve anti-smuggling
efforts.”
-- Dr. Benjamin Diokno
O/S Recto
50. Are we willing to
OUTSOURCE even the
MANUFACTURE OF SIN to
distant lands?
O/S Recto
51. Use taxes as a deterrent to the
consumption of unhealthy products
Create predictable, dependable, and
reliable stream of revenues
Eliminate the annexes
Herald the imposition of a unitary tax rate
Index tax increases to inflation
Earmark portion of the proceeds to health
care programs
O/S Recto
56. Reasonable
Realistic and
Responsible rendering of our
power to tax the industry of
alcohol and cigarettes.
O/S Recto
57. INCREMENTAL REVENUE (HB 5727 ORIGINAL)
Original Revenue Estimates
Year Cigarettes Distilled Spirits Fermented Total
Liquor
2012 30.13 B 11.19 B 19.35 B 60.66 B
2013 36.10 B 26.51 B 21.68 B 84.28 B
2014 41.27 B 52.99 B 24.14 B 118.40 B
2015 43.36 B 58.35 B 26.73 B 128.45 B
2016 45.51 B 64.24 B 29.59 B 139.33 B
Total 196.37 B 213.27 B 121.49 B 531.12 B
Source: DOF O/S Recto
76. Our proposal is not just to
earmark the incremental revenues
but a portion of the
ENTIRE EXCISE TAX COLLECTIONS
from alcohol and tobacco.
O/S Recto
80. RA 7171
1B to provinces producing
burley and native tobacco
40% of total sin tax proceeds =
50%
P26 B to PhilHealth
P33 public health sector
EARMARKING
10% of total sin tax proceeds =
P65 B P6.5 B to DOH
•3.25 B to 16 regional hospitals = 200 M
•3.25 B to 618 district hospitals operated
by LGUs = 5.25 M
100 M for public information and
education campaign program
100 M for displaced workers
O/S Recto
82. This bill is not the
magic pill that will
restore the fiscal health
of the government
either.
O/S Recto
83. Other industries must
do their share,
not through a round of
new taxes, but by
SHUTTING DOWN THE
LOOPHOLES
through which their
companies breathe.
O/S Recto
84. Two of the
HARDEST THINGS
a Senate can do is to
VOTE FOR WAR and
VOTE FOR NEW TAXES.
O/S Recto
85. Lalo na sa isang batas
na papataw ng buwis
hindi sa mga
dambuhalang kumpanya
pero sa ordinaryong
mamamayan.
O/S Recto