Final defense

Impact of Republic Act 10351 or
Tobacco and Liquor Sin Tax on
Distributors (Retail and
Wholesale) and on Consumers in
Ilocos Norte
Franzcess Nicole Aglugub
11- ABM

BACKGROUND OF THE STUDY
Many countries employ a progressive tax system, which
requires that people with more income pay a higher
percentage of taxes than people with less income.
Taxation means by which government finance their
expenditure by imposing charges on citizens and
corporate entities (www.businessdictionary.com). In the
Philippines, taxation is controlled by the Bureau of
Internal Revenue (BIR), its powers and duties shall
comprehend the assessment and collection of all
national internal taxes, fees, and charges.

Excise tax is a tax imposed on goods manufactured or
producers in the Philippines for domestic sale or
consumption or any other disposition. It is also imposed
on things that are imported. One of the few goods
subjected to excise tax are alcohol products, distilled
spirits, wines, fermented liquor, tobacco products, and
cigarettes. Bureau of Internal Revenue collects the excise
tax. The higher taxes and consequently higher costs of
cigarettes and liquor that consumers and distributors
will be affected by this.

During the fifteenth congress third regular session,
Republic Act. No. 10351 was approved. This act
restructured the excise tax on alcohol and tobacco
products. Duties on these products are a potential
revenue source that will help fund the Universal Health
Care Program of the administration. This act is being
supported to promote health by discouraging vice and to
collect more revenue for health care.
(http://www.gov.ph/2012/12/19/republic-act-no-
10351/)

Filipinos have a big issue on government due to
corruption of taxes. They are the one who is in charge for
our country to be a better country, but most of the time
we can’t trust those people who is running it. We can’t
trust the government especially in the tax system, where
tax evasion is commonly justified. Tax evasion often
entails taxpayers deliberately misrepresenting the true
state of their affairs to the tax authorities to reduce their
tax liability and includes dishonest tax reporting, such as
declaring less income, profits or gains than the amounts
actually earned, or overstating deductions. (Sally Jones.
Principles of Taxation for Business and Investment
Planning). Thus, Republic Act 10351 or Tobacco and
Liquor Sin Tax can result to tax evasion.

Tobacco is an agricultural crop, most commonly used to
make cigarettes. Cigarettes are one of the best sellers on
sari-sari store. Most people start smoking when they are
in their teens and are addicted by the time they reach
adulthood. When you started to smoke cigarettes, it is
really hard to stop. It is a habit by many, especially
Filipinos. There is a big effect of smoking in our body;
one is that we can get lung cancer from smoking. People
are aware of the effect of smoking but they still smoke for
some reasons.

Liquor is an alcoholic beverage. The production of
liquors is one of the most profitable industries in the
Philippines. It is very for Filipinos to drink alcoholic
beverages especially when birthdays, fiestas, Christmas,
new year, and many more. Filipinos would even drink
alcoholic beverages on streets, in front of sari sari stores,
and inside or outside of their houses. Many people drink
too much in order to forget from their live. They say that
when you drink alcohol, you will forget all your problems
in your life. Alcohol misuse not only harms the
individual, but damages relationships and society in
general in terms of violence and crime, accidents and
drink driving.

STATEMENT OF THE PROBLEM
Chosen the topic “Impact of Republic Act 10351 or
Tobacco and Liquor Sin Tax on Distributors (Retail and
Wholesale) and on Consumers in Ilocos Norte”. This
study aims to answer particularly the following
questions:
1. What is the impact of Republic Act 10351 or Tobacco
and Liquor Sin Tax on Consumers?
2. What is the impact of Republic Act 10351 or Tobacco
and Liquor Sin Tax on Distributors?
3. How will Republic Act 10351 or Tobacco and Liquor
Sin Tax be a vital contributor to the progress and
improvement of the community?
4. What are the concerns of the consumers and
distributors regarding the implementation of Republic
Act 10351 or Tobacco and Liquor Sin Tax?
5. What are the advantages and disadvantages of
Republic Act 10351 or Tobacco and Liquor Sin Tax?

SCOPE AND DELIMITATION
This research entitled “Impact of Republic Act 10351 or
Tobacco and Liquor Sin Tax on Distributors (Retail and
Wholesale) and on Consumers in Ilocos Norte” will be conducted
at Ilocos Norte.
Questionnaires will be distributed to distributors (retail and
wholesale) and consumers of tobacco and liquor residing within
Ilocos Norte to conduct a survey about the Impact of Republic
Act 10351 or Tobacco and Liquor Sin Tax on Distributors (Retail
and Wholesale) and on Consumers in Ilocos Norte. Since
different opinions will be expressed by the respondents based on
their own opinions, the questionnaires will be given to
respondents with difference on age, sex, occupation and owned-
business. The respondents will be taken from ages 15 and above.
The strength of survey participants is 50 in number – 25
questionnaires from distributors and 25 questionnaires from
consumers.
Hence, the researcher also gathered information about the
study which served as the foundation of this research by
consulting the internet data, books, and knowledgeable person.
This study only focused on Republic Act 10351 or Tobacco and
Liquor Sin Tax.

CHAPTER II
REVIEW OF
RELATED STUDIES

Cigarette smoking and other forms of tobacco use
impose a large and growing public health burden
globally and in the Philippines. Globally, tobacco use
currently causes 5.4 million premature deaths each
year, and if current trends continue unchecked, one
billion people will die from tobacco-related causes in the
21st century. The Philippines is one of the largest
tobacco consuming countries in the Western Pacific
region, with over 19.5 million persons ages 15 and older
consuming tobacco products, including nearly half of
all men and 10% of women. In addition, a significant
number of Filipino youth are taking up tobacco use,
with 28.3% of boys and 17.5% of girls’ ages 13 through
15 consuming some tobacco product.
(Quimbo SLA, Casorla AA, Miguel-Baquilod M, Medalla FM, Xu X, Chaloupka FJ.
The Economics of Tobacco and Tobacco Taxation in the Philippines. Paris:
International Union Against Tuberculosis and Lung Disease; 2012)
TOBACCO IN THE PHILIPPINES

Cigarette or tobacco is one of the older and common
vice not only in the Philippines but all over the world.
Even though smoking is known to be hazardous to a
person’s health, tobacco industry continues to grow and
people continue to use and consume the lethal product.
Nowadays, tobacco is not only consumed by adults
but a growing number of Filipino youth aged 13 to 15 are
into tobacco use.

TOBACCO FARMING
Tobacco has been grown in the Philippines since the
16th century. While grown throughout the Philippines,
nearly 90% of tobacco production comes from 5 major
tobacco growing provinces: Ilocos Sur, Ilocos Norte, La
Union, Pangasinan, and Isabela. According to the
National Tobacco Administration, 50,278 persons were
employed in tobacco farming in 2010.
International Union against Tuberculosis and Lung Disease; 2012)

Tobacco Farming is known in the Northern Region
of the Philippines. It has been their product since the 16th
century and farm product had grown with further study
and new farming technologies.
The National Tobacco Authority helped the farmers
produce a quality raw material for tobacco and cigarettes
by providing them with the latest farming techniques
and helping them also secure capitalization.

HEALTH ECONOMIC AND
CONSEQUENCES OF TOBACCO USE
Currently, tobacco use causes nearly six million deaths
per year worldwide — more than one in ten adult
deaths. Given current trends, tobacco-attributable
deaths are expected to rise to 8.3 million by 2030.
Quitting smoking, however, is effective in reducing the
health consequences of smoking, with those who quit
before middle age avoiding almost all of the excess
health risks associated with continued smoking. In the
Philippines, tobacco use is estimated to kill
approximately 87,600 people each year — about 240
every day.
International Union Against Tuberculosis and Lung Disease; 2012)

Not everyone is aware that there had been a growing
number of health problems related to cigarette or
tobacco consumption. The government made moves to
lessen the tobacco attributed disease by controlling the
distribution of cigarette and tobacco. They make sure
that the public is made aware of the risk it gives by
pulling special label on each cigarette pack. Another
move is imposing tax hike on cigarettes.
A large percentage of the Department of Health
budget is spent on the care for lung patients who
acquired the disease thru smoking. The Rural Health
Clinics are now giving out medications for tuberculosis
and other smoking related diseases.

WHY PEOPLE SMOKE
Most people start smoking when they are in their
teens and are addicted by the time they reach
adulthood. Some have tried to quit but have
returned to cigarettes because smoking is such a
strong addiction. It is a habit that is very difficult to
break. There are many different reasons why
people smoke. Three of the main reasons that
young people smoke are to look mature, to be like
their friends, and to experiment. Adults smoke for
other reasons. They may have a lot of stress and
pressures because of economic and personal
problems. Whether young or old, some people
smoke to control their weight.
(Marjorie Jacobs (1997). FROM THE FIRST TO THE LAST ASH: The History,
Economics &Hazards of Tobacco )

The young generations begins to smoke out of
curiosity about what they see from other people.
Students see some of their schoolmates and friends
smoke. The young generations sometimes see their own
parents and their older siblings. The young generation
are easily hook when they are with bad company and
they begin to feel that they “belong” with the “group”.
Adults say that smoking lessens their stress and
pressures from problems at work, financial and family
problems. Most people start smoking at their early age
and is addicted to it until their adulthood.

INTRODUCTION OF ALCOHOL INDUSTRY
Like the tobacco industry, the alcohol industry distances
itself as far as possible from research findings that
show alcohol is an addictive, albeit legal, drug that has
harmful effects on mental, physical and community
health. As a chemical that affects our bodies, alcohol is a
powerful drug resulting in more premature deaths and
illnesses than all illicit drugs combined.
(The Robert Wood Johnson Foundation (2004). ALCOHOL INDUSTRY101ITS
STRUCTURE & ORGANIZATION ITS STRUCTURE & ORGANIZATION)

Alcohol Industry in the Philippines is fast rising
along with the economic progress of the country. The
opening of new establishments like hotels, restaurants,
high and low end bars keeps the liquor business up and
above.
Even the local and indigenous liquor products like
Lambannog (from Quezon), Basi (from Ilocos Region),
and Bugnay Wine (from Adams, Ilocos Norte) are now
specially bottled for export and local market. This is a
clear proof of the innovations on the production of
alcohol has been grown.

ALCOHOL PRICES, TAXES, AND
CONSUMPTION
Although there is a consensus among researchers that
higher alcoholic beverage prices and taxes result in less
drinking and fewer drinking-related problems, the
precise magnitude of consumer response to price or tax
changes has been somewhat harder to determine. Price
changes seem to affect the demand for beer less than
they do the demands for wine and spirits.
(Retrieved from http://pubs.niaaa.nih.gov/publications/10report/chap06a.pdf)

The price on alcohol beverage gets higher and
higher. It is because of the tax implemented by the
Bureau of Internal Revenue. Excise tax is a tax imposed
on goods manufactured or producers in the Philippines
for domestic sale or consumption or any other
disposition. One of the goods manufacture in the
Philippines is Alcohol Beverages. Because of the excise
tax of alcohol beverages, the price will also increase. This
may discourage people from drinking alcoholic
beverages.

DRINKING FILIPINOS
Alcohol drinking is a big part of the Filipino merry-
making activities. Beer is an essential part of fiestas,
birthdays, and parties. Even when there is no special
occasion, many Filipinos hang out together in the
streets, in front of their houses and convenience stores
drinking gin and tonic, which is a considerably cheaper
alcoholic drink.
(Joyce P. Valbuena. Alcohol and media: The situation in the Philippines)

Filipinos were seen to be the number one alcohol
drinkers in Asia. In the Philippines, you can see many
drinkers in the streets. If Filipinos want to be happy and
to forget all their problems, they just drink alcohol.
Beers, like San mig light and Red Horse, is the favorite
alcoholic beverages of the Filipinos because of its
affordability. Even if they don’t have money, they will
still find a way to buy their favorite alcohol beverage.
You can find and buy alcohol beverage on stores like
sari sari stores, even teenagers can buy. But due to the
strict implementation, only 18 years old and above can
buy alcohol beverages. You need to give your
identification card to identify your age.

THE EFFECTS OF ALCOHOL IN YOUR BODY
Alcohol misuse may cause alcohol related brain impairment
(ARBI) or brain injury. Alcohol can temporarily suppress the
immune system so that you are both susceptible to illness and
your ability to fight it. Long-term and heavy alcohol
consumption can increase your risk of developing heart disease.
Regularly drinking to excess may result in a fatty liver which
can adversely affect your liver function. Alcohol irritates the
stomach lining which can bring on nausea, vomiting and
sometimes diarrhoea. Alcohol dehydrates your body and this
includes the skin – your body’s largest organ. Continuous and
excessive heavy drinking can lead to alcohol pancreatitis where
the primary breakdown product of alcohol (acetaldehyde)
damages blood vessels, cells and tissue. Drinking too much
alcohol means that your kidneys have to work harder to remove
toxins from your blood. Alcohol also reduces the amount of
testosterone in the blood with heavy consumption of alcohol
increasing risk of male fertility problems.
(Retrieved from https://drinkwise.org.au/alcohol-and-your-health/#)

There are many effects of alcohol in our body. Many
people who are drinking alcohol may develop diseases or
die from drinking alcoholic beverages. It will affect the
brain, immune system, heart, liver, stomach, skin,
pancreas, kidneys and reproductive system.
Many people die because of drinking too much
alcohol. Some are not aware of the dangers that can get
from drinking alcohol and some are aware but they still
drink alcohol because of some reasons.
Even a small amount of alcohol has an affect on your
body. When you drink, alcohol is absorbed into your
bloodstream and distributed throughout your body. A
tiny amount of alcohol exits your body in your urine and
your breath.
Alcohol consumption causes physical and emotional
changes that can do great harm to your body. The long-
term effects of alcohol abuse are many, putting your
health in serious jeopardy and endangering your life.

WHY PEOPLE DRINK
There are many reasons why people wish to change
their mental and emotional status. Curiosity is still a
prevalent reason for alcohol consumption today.
Another reason for alcohol consumption is stress
reduction. Alcohol is often served at social gatherings
and is a normal part of the setting at places such as
taverns where people go to congregate with others.
Perhaps the most problematic reason for alcohol use is
peer pressure.
(Retrieved from http://publichealth.hsc.wvu.edu/alcohol/effects-on-society/why-
people-drink/)

There are many reasons why people drink. One
reason is curiosity about what they see from other
people. Maybe they drink because they see people
enjoying their alcohol beverages. They are curious of
what does alcohol beverage tastes like. On the youth,
they see their parents and sibling drinking alcoholic
beverages. Because of this, many youth today start
drinking alcohol at their early age.
Another reason is stress. Many people get stressed
because of their tiring work. They say that alcohol
beverages can relieve a stress and it can make you forget
all the problems you have in your life. Youth get stressed
because of school. Because of this, they drink because
they want to forget about school.
Peer Pressure is another reason why people drink.
Maybe their friends are drinking alcohol that’s why they
want to belong to that group so they try to drink alcohol
beverages and get addicted to it.

TAXATION
Taxation, system of raising money to finance
government. All governments require payments of
money—taxes—from people. Governments use tax
revenues to pay soldiers and police, to build dams and
roads, to operate schools and hospitals, to provide food
to the poor and medical care to the elderly, and for
hundreds of other purposes. Without taxes to fund its
activities, government could not exist.
(Retrieved from http://taxation5.blogspot.com/2008/11/i-introduction-to-
taxation.html)

In the Philippines, taxation is controlled by the
Bureau of Internal Revenue (BIR) that shall be under the
supervision and control of the Depart of Finance.
Tax law in the Philippines covers national and local
taxes. National taxes refer to national internal revenue
taxes imposed and collected by the national government
through the Bureau of Internal Revenue (BIR) and local
taxes refer to those imposed and collected by the local
government.
There is also an income tax. It is a tax imposed on
individuals or taxpayers that varies with the income or
taxable income of the taxpayer. There is also a business
tax. One example of business tax is Excise Tax.

EXCISE TAX
An excise tax is an indirect tax charged on the sale of a
particular good. Indirect means the tax is not directly
paid by an individual consumer; instead, the Internal
Revenue Service (IRS) levies the tax on the producer or
merchant, who passes the tax onto the consumer by
including it in the product's price. It also refers to
penalty taxation for ineligible transactions in
retirement accounts.
(Retrieved from http://www.investopedia.com/terms/e/excisetax.asp)

Excise tax is a tax imposed on goods manufactured
or producers in the Philippines for domestic sale or
consumption or any other disposition. It is also imposed
on things that are imported. One of the few goods
subjected to excise tax are alcohol products, distilled
spirits, wines, fermented liquor, tobacco products, and
cigarettes. Bureau of Internal Revenue collects the excise
tax.
The higher taxes and consequently higher costs of
cigarettes and liquor that consumers and distributors
will be affected by this.

REPUBLIC ACT NO. 10351
After deducting the allocations for assistance to tobacco farmers under
existing laws R.A. 7171 and R.A. 8240, eighty percent (80%) of the
remaining balance of the incremental revenue will be earmarked for the
universal health care under the National Health Insurance Program and
twenty percent (20%) will be allocated nationwide for medical assistance
and health enhancement facilities program. The law provides additional
funding for tobacco farmers’ livelihood program. The proper tax
classification of alcohol and tobacco products will be determined every two
(2) years. To prevent the excise taxes to be eroded by inflation, the excise
tax rates will be increased by 4% every year effective 2016 for distilled
spirits, and 2018 for cigarettes and beer. The sin tax reform conforms to
the World Trade Organization’s ruling on distilled spirits and World
Health Organization- Framework Convention on Tobacco Control’
commitment on cigarettes. The excise tax incidence for cigarettes, which is
the ratio of excise tax to price, will increase from the current 29.1% to
52.5% in 2013 and 63% by 2017. The law also aims to generate more
revenues for the government. On the first year of implementation, the
government is expected to raise additional revenues worth P33.96 billion,
of which, P23.4 billion is from cigarrettes, P6.06 billion from distilled
spirits and P4.5 billion from fermented liquors.
(Manuel J. Laserna Jr. (2012). RA 10351 excise tax on alcohol, tobacco)

Republic Act 10351 or Tobacco and Liquor Sin Tax,
this law collects high tax on producers by the Bureau of
Internal Revenue (BIR). Because of the higher tax, the
price of tobacco and liquor will also increase. This act
restructured the excise tax on alcohol and tobacco
products.
Duties on these products are a potential revenue
source that will help fund the Universal Health Care
Program of the administration. This act is being
supported to promote health by discouraging vice and to
collect more revenue for health care.
Benefits of the said law is that the tax will be use for
agricultural development and infrastructure, and for
building hospital government.

RESEARCH PROCEDURE
Topic Making
Formulating the Problem
Creating the Title
Setting the Scope and Limitation
Collection of Related Literature and Studies
Determination of Research Design and Methodology
Creating the Questionnaire
Looking for Respondents
Data Collection
Sorting and Organizing Gathered Data
Data Analysis
Interpretation of Gathered Data
Summarizing the Findings
Making a Conclusion
Recommendation

CHAPTER IV
PRESENTATION,
ANALYSIS AND
INTERPRETATION
OF DATA

ANALYSIS OF THE PROBLEMS
1. Impact of Republic Act 10351 or Tobacco and
Liquor Sin Tax on Consumers
Republic Act 10351 or Tobacco and Liquor Sin Tax
has a big impact on Consumers. This tobacco and liquor
sin tax law will discourage consumers from smoking and
drinking alcohol beverages, especially the youth. Even if
not all of the consumers will be discouraged by the said
law, it can reduce the frequency of times they will drink
and smoke because of the high tax of tobacco and liquor
that can result to higher cost of tobacco and liquor.
Because some of the consumers will be discouraged from
buying cigarettes and tobacco, it may lead to a better
health outcomes of the people such as prevention of lung
and liver diseases that can get from smoking and
drinking alcoholic beverages.

2. Impact of Republic Act 10351 or Tobacco and
Liquor Sin Tax on Consumers
Republic Act 10351 or Tobacco and Liquor Sin Tax
has a big impact on Consumers. This tobacco and liquor
sin tax law will discourage consumers from smoking and
drinking alcohol beverages, especially the youth. Even if
not all of the consumers will be discouraged by the said
law, it can reduce the frequency of times they will drink
and smoke because of the high tax of tobacco and liquor
that can result to higher cost of tobacco and liquor.
Because some of the consumers will be discouraged from
buying cigarettes and tobacco, it may lead to a better
health outcomes of the people such as prevention of lung
and liver diseases that can get from smoking and
drinking alcoholic beverages.

3. Explain how Republic Act 10351 or Tobacco
and Liquor Sin Tax be a vital contributor to the
progress and improvement of the community.
The implementation of republic act 10351 or tobacco
and liquor sin tax has a big part for the progress and
improvement of the community. Its contribution is that
raises more revenue for the government to consistently
fund several government projects. The said sin tax law
can give giant help in the attainment of government
health and well-being of people because this is a huge sin
tax collection so it can cover the medical health program
of the country.

4. Concerns of the Consumers and Distributors
regarding the Implementation of Republic Act
10351 or Tobacco and Liquor Sin Tax
Implementation of Republic Act 10351 or Tobacco
and Liquor Sin Tax could be one of the major concerns of
the consumers and distributors. One of the concern of
the consumers and distributors is that the increase of the
price of tobacco and liquor. Another concern is that the
money collected by the government means more
tendencies to corrupt by the government. For
consumers, it is very hard for them to quit smoking and
drinking alcohol even if they want to quit because of the
very high price of tobacco and liquor. For distributors,
their major concern is that their sales on tobacco and
liquor will be decreased because of the sin tax law.

5. Advantages and Disadvantages of Republic Act
10351 or Tobacco and Liquor Sin Tax
There are many advantages of Republic Act 10351 or
Tobacco and Liquor Sin Tax. For the consumers, this will
discouraged them from smoking and drinking alcohol
thus this may lead to a better health outcomes. For
distributors, even if tobacco and liquor has increased in
price, consumers still buy tobacco and liquor and this
will increase the sales of distributors and will not affect
their business. The disadvantage is that the tax that will
be collected by the government may lead to corruption.

PROFILE OF RESPONDENTS (CONSUMERS)
N=25
Age Male Female
15-30 4 3
30-45 6 1
45-60 6 2
60 & Above 3 0
Total 19 6

PROFILE OF RESPONDENTS (DISTRIBUTORS)
N=25
Age Male Female
15-30 2 3
30-45 4 3
45-60 5 4
60 & Above 0 4
Total 11 14

IMPACT OF REPUBLIC ACT
10351 OR TOBACCO AND
LIQUOR SIN TAX ON
CONSUMERS IN ILOCOS
NORTE
QUESTIONNAIRE & RESULTS

STATEMENT AGREE DISAGREE NEUTRAL
1)Smoking and drinking can be harmful or lethal. 24 0 1
2) Implementation of Republic Act 10351 or
Tobacco and Alcohol Sin Tax can make
consumers lose interest in buying cigarettes or
liquor.
13 3 9
Tobacco and Alcohol Sin Tax will discourage the
youth to smoke cigarettes and indulge themselves
in other vices.
12 6 7
Tobacco and Alcohol Sin Tax is an indirect way
of violating consumer’s human right.
7 11 7
Tobacco and Alcohol Sin Tax may reduce the
number of Filipinos who will develop diseases or
die from smoking and drinking.
19 1 5

Tobacco and Alcohol Sin Tax will help fund
government hospitals on tobacco and liquor
related health cases.
12 5 8
7) The implementation of Republic Act 10351 or
Tobacco and Alcohol Sin Tax is indeed effective.
8 5 12
Tobacco and Alcohol Sin Tax is only effective for
the government that collect taxes.
7 5 13
9) Even if there is an implementation ofRepublic
Act 10351 or Tobacco and Alcohol Sin Tax, this
can’t stop the consumers from smoking and
drinking.
17 2 6
Tobacco and Alcohol Sin Tax is not effective in
curbing bad habits such as smoking and drinking.
10 6 9

Tobacco and Alcohol Sin Tax is just a rule.
13 3 9
Tobacco and Alcohol Sin Tax is said to be
effective in reducing behavior of using tobacco
and alcohol.
18 1 6
Tobacco and Alcohol Sin Tax has more
disadvantages than advantages to the consumers.
7 6 12
14) Consumers are properly informed of the
dangers of smoking and drinking.
21 1 3
Tobacco and Alcohol Sin Tax will help people
control their smoking and drinking habits.
19 3 3

16) Absence of excise tax may be inviting people
to excessive consumption of tobacco and liquor.
13 3 9
17) Smoking and drinking is one’s personal
choice.
23 0 2
18) Excise tax on tobacco and liquor will in over-
all help in the molding of a better society.
16 4 5
Tobacco and Alcohol Sin Tax will affect a large
percentage of our society.
20 2 3
20) I, as a consumer, is not affected by the
Implementation of Republic Act 10351 or Tobacco
and Alcohol Sin Tax.
11 3 11

In the first statement, twenty-four (24) of the
respondents answered agree, and only one (1) of the
respondents answered neutral. No one of the
respondents answered disagree on the statement.
Based on the data gathered, it shows that the
consumers are agree that smoking and drinking can be
harmful or lethal.
1)Smoking and drinking can be
harmful or lethal.
24 0 1

In the second statement, thirteen (13) of the
respondents answered agree, three (3) of the
respondents answered disagree, and nine (9) of the
respondents answered neutral.
consumers are agree that implementation of Republic
Act 10351 or Tobacco and Alcohol Sin Tax can make
consumers lose interest in buying cigarettes or liquor.
2) Implementation of Republic Act
10351 or Tobacco and Alcohol Sin Tax
can make consumers lose interest in
buying cigarettes or liquor.
13 3 9

In the third statement, twelve (12) of the
respondents answered agree, six (6) of the respondents
answered disagree, and seven (7) of the respondents
answered neutral.
Act 10351 or Tobacco and Alcohol Sin Tax will
discourage the youth to smoke cigarettes and indulge
themselves in other vices.
will discourage the youth to smoke
cigarettes and indulge themselves in
other vices.
12 6 7

In the fourth statement, seven (7) of the respondents
answered agree, eleven (11) of the respondents answered
disagree, and seven (7) of the respondents answered
neutral.
consumers are disagree that implementation of Republic
Act 10351 or Tobacco and Alcohol Sin Tax is an indirect
way of violating consumer’s human right.
is an indirect way of violating
consumer’s human right.
7 11 7

In the fifth statement, nineteen (19) of the
respondents answered agree, only one (1) of the
respondents answered disagree, and five (5) of the
Act 10351 or Tobacco and Alcohol Sin Tax may reduce
the number of Filipinos who will develop diseases or die
from smoking and drinking.
may reduce the number of Filipinos
who will develop diseases or die from
smoking and drinking.
19 1 5

In the sixth statement, twelve (12) of the
respondents answered agree, five (5) of the respondents
answered disagree, and eight (8) of the respondents
answered neutral.
Act 10351 or Tobacco and Alcohol Sin Tax will help fund
government hospitals on tobacco and liquor related
health cases.
will help fund government hospitals
on tobacco and liquor related health
cases.
12 5 8

In the seventh statement, eight (8) of the
answered disagree, and twelve (12) of the respondents
answered neutral.
consumers are either agree or disagree that the
implementation of Republic Act 10351 or Tobacco and
Alcohol Sin Tax is indeed effective.
7) The implementation of Republic
Act 10351 or Tobacco and Alcohol Sin
Tax is indeed effective.
8 5 12

In the eighth statement, seven (7) of the respondents
answered agree, five (5) of the respondents answered
disagree, and thirteen (13) of the respondents answered
neutral.
consumers are either agree or disagree that
Alcohol Sin Tax is only effective for the government that
collect taxes.
is only effective for the government
that collect taxes.
7 5 13

In the ninth statement, seventeen (17) of the
respondents answered agree, two (2) of the respondents
answered disagree, and six (6) of the respondents
answered neutral.
consumers are agree that even if there is an
Alcohol Sin Tax, this can’t stop the consumers from
smoking and drinking.
9) Even if there is an implementation
of Republic Act 10351 or Tobacco and
Alcohol Sin Tax, this can’t stop the
consumers from smoking and
drinking.
17 2 6

In the tenth statement, ten (10) of the respondents
answered agree, six (6) of the respondents answered
disagree, and nine (9) of the respondents answered
neutral.
Act 10351 or Tobacco and Alcohol Sin Tax is not effective
in curbing bad habits such as smoking and drinking.
is not effective in curbing bad habits
such as smoking and drinking.
10 6 9

In the eleventh statement, thirteen (13) of the
Act 10351 or Tobacco and Alcohol Sin Tax is just a rule.
is just a rule.
13 3 9

In the twelfth statement, eighteen (18) of the
respondents answered disagree, and six (6) of the
Act 10351 or Tobacco and Alcohol Sin Tax is said to be
effective in reducing behavior of using tobacco and
alcohol.
is said to be effective in reducing
behavior of using tobacco and alcohol.
18 1 6

In the thirteenth statement, seven (7) of the
answered disagree, and twelve (12) of the respondents
answered neutral.
consumers are either agree or disagree that
Alcohol Sin Tax has more disadvantages than advantages
to the consumers.
has more disadvantages than
advantages to the consumers.
7 6 12

In the fourteenth statement, twenty-one (21) of the
respondents answered disagree, and three (3) of the
consumers are agree that they are properly informed of
the dangers of smoking and drinking.
14) Consumers are properly informed
of the dangers of smoking and
drinking.
21 1 3

In the fifteenth statement, nineteen (19) of the
respondents answered disagree, and three (3) of the
Act 10351 or Tobacco and Alcohol Sin Tax will help
people control their smoking and drinking habits.
will help people control their smoking
and drinking habits.
19 3 3

In the sixteenth statement, thirteen (13) of the
consumers are agree that absence of excise tax may be
inviting people to excessive consumption of tobacco and
liquor.
16) Absence of excise tax may be
inviting people to excessive
consumption of tobacco and liquor.
13 3 9

In the seventeenth statement, twenty-three (23) of
the respondents answered agree, and two (2) of the
respondents answered neutral. No one of the
respondents answered disagree on the statement.
consumers are agree that smoking and drinking is one’s
personal choice.
17) Smoking and drinking is one’s
personal choice.
23 0 2

In the eighteenth statement, sixteen (16) of the
respondents answered agree, four (4) of the respondents
answered disagree, and five (5) of the respondents
answered neutral.
consumers are agree that excise tax on tobacco and
liquor will in over-all help in the molding of a better
society.
18) Excise tax on tobacco and liquor
will in over-all help in the molding of
a better society.
16 4 5

In the nineteenth statement, twenty (20) of the
answered disagree, and three (3) of the respondents
answered neutral.
Act 10351 or Tobacco and Alcohol Sin Tax will affect a
large percentage of our society.
will affect a large percentage of our
society.
20 2 3

In the twentieth statement, eleven (11) of the
respondents answered disagree, and eleven (11) of the
consumers are agree and either agree or disagree that
they are not affected by the implementation of Republic
Act 10351 or Tobacco and Liquor Sin Tax.
20) I, as a consumer, is not affected by
the Implementation of Republic Act
10351 or Tobacco and Alcohol Sin
Tax.
11 3 11

ANALYSIS OF ESSAY QUESTIONS
In the first question, “Imagine yourself as a law maker; would you
approve the Republic Act 10351 or Tobacco and Liquor Sin Tax? Explain
your answer”, gathered from twenty-five (25) respondents, most of
them will approve the Republic Act 10351 or Tobacco and Liquor Sin
Tax if they will be given the chance to be a law maker. According to Mr.
Richard B. Aglugub, He is in favor with this sin tax law because it is
both a prohibition and restriction of those who are smoking and
drinking. This law will result to bigger taxes which will finance
government projects. This law will discourage people from smoking and
drinking alcohol beverages, especially the youth. Even if it will not
entirely discourage smokers and drinkers, it can reduce the frequency of
times they will drink and smoke because of the price and information
attached to it. This law may leads to better health outcomes. Nowadays,
a lot of people are suffering from various diseases such as lung cancer,
liver diseases, etc. It will also reduce car and motor vehicle accidents.
They are also in favor with this law because the law allowed Filipino
companies to compete against giant foreign-dominated monopolies and
stop foreign companies from imposing their economic interest in the
country. According to Mr. Joel D. Dalija, Mr. Danny C. Failano and Mr.
Emmanuel G. Borja. they are not in favor with this law because they
believe that it is not effective. Consumers will still buy cigarettes and
alcoholic beverages even if the cost of tobacco and liquor gets high.

In the second question, “If you are asked to give one advantage and
one disadvantage of the Sin Tax Law, what would it be?”, gathered
from twenty-five (25) respondents, most of them says that the
advantage of this Sin Tax Law is that it will reduce the number of
consumers of tobacco and liquor, especially the youngsters at their
early age. It may help them more responsible enough. This sin tax
law will serve as a discipline to the consumers. According to some
respondents, another advantage is that it will decrease the risk of
lung cancer and other respiratory and liver diseases. Another
advantage is that more collection on taxes that can be use in certain
projects. On the disadvantage of this Sin Tax Law, most of the
respondents said that the distributors/seller is the one that gets a
disadvantage because of the Sin Tax Law. This may lower the sales
of the distributors for tobacco and liquor. The disadvantage for the
consumers is that they will pay higher cost of the tobacco and liquor.
Another disadvantage of this sin tax law is that the tobacco farmers
are affected with this law; this will cause them low profit. This Sin
Tax Law may also result to unemployment of the employees in the
factories, groceries, stores, etc. According to some respondents, this
Sin Tax Law may lead to corruption. Another disadvantage is that
the possibility of cigarettes and liquor smuggling would increase.
The disadvantage for youngsters or teens is that they may do bad
things just to buy cigarettes and liquor.

IMPACT OF REPUBLIC ACT
10351 OR TOBACCO AND
LIQUOR SIN TAX ON
DISTRIBUTORS ON ILOCOS
NORTE
QUESTIONNAIRE & RESULTS

1)The Bureau of Internal Revenue is facing
difficulties on the strict implementation of
Republic Act 10351 or Tobacco and Liquor Sin
Tax.
15 4 6
2) The business owners and distributors of
tobacco and liquor will benefit from the
implementation of Republic Act 10351 or
Tobacco and Liquor Sin Tax.
7 8 10
3) Sales on Tobacco and Alcohol will decrease
because of the implementation of Republic Act
10351 or Tobacco and Alcohol Sin Tax.
13 10 2
Tobacco and Alcohol Sin Tax will have a
significant effect on government revenue but not
on the side of the business sectors.
13 5 7
Tobacco and Alcohol Sin Tax will directly affect
the production of raw materials like tobacco.
16 2 7

Tobacco and Alcohol Sin Tax may result to
unemployment.
8 10 7
Tobacco and Alcohol Sin Tax will lower the
demand on tobacco products and liquor.
15 6 4
Tobacco and Alcohol Sin Tax may result to
smuggling of tobacco and liquor.
14 6 5
Tobacco and Alcohol Sin Tax may result to tax
evasion.
13 6 6
Tobacco and Alcohol Sin Tax will make
consumers to buy imported tobacco and liquor
rather than to buy the local ones.
6 9 10

Tobacco and Alcohol Sin Tax will help people
control their smoking and drinking habits.
20 2 5
12) Consumers are properly informed of the
dangers of smoking and drinking.
25 0 0
Tobacco and Alcohol Sin Tax will result to
business bankruptcy.
3 13 9
14) Even if there is an implementation of Republic
Act 10351 or Tobacco and Alcohol Sin Tax,
business owners still don’t mind about paying the
taxes.
10 11 4
15) Computation of excise tax is properly
explained to all distributors/producers. 12 6 7

Tobacco and Alcohol Sin Tax can be another
source of corruption if not properly monitored.
17 4 4
Tobacco and Alcohol Sin Tax is indeed effective
for the economy.
13 2 10
18) Sin Tax Bill is not really expensive. 4 16 5
19) Sale of tobacco and liquor is not affected by
the Implementation of Republic Act 10351 or
Tobacco and Alcohol Sin Tax.
8 13 4
20) We, as a distributor/producer, are not affected
by the Implementation of Republic Act 10351 or
Tobacco and Alcohol Sin Tax.
6 14 5

In the first statement, fifteen (15) of the respondents
answered agree, four (4) of the respondents answered
disagree, and six (6) of the respondents answered
neutral.
distributors are agree that the Bureau of Internal
Revenue is facing difficulties on the strict
Liquor Sin Tax.
1)The Bureau of Internal Revenue is
facing difficulties on the strict
implementation of Republic Act 10351
or Tobacco and Liquor Sin
Tax.
15 4 6

In the second statement, seven (7) of the
respondents answered agree, eight (8) of the
respondents answered disagree, and ten (10) of the
distributors are either agree or disagree that the business
owners and distributors of tobacco and liquor will
benefit from the implementation of Republic Act 10351
or Tobacco and Liquor Sin Tax.
2) The business owners and
distributors of tobacco and liquor will
benefit from the implementation of
Republic Act 10351 or Tobacco and
Liquor Sin Tax.
7 8 10

In the third statement, thirteen (13) of the
respondents answered agree, ten (10) of the respondents
answered disagree, and two (2) of the respondents
answered neutral.
distributors are agree that sales on Tobacco and Alcohol
will decrease because of the implementation of Republic
Act 10351 or Tobacco and Alcohol Sin Tax.
3) Sales on Tobacco and Alcohol will
decrease because of the
implementation of Republic Act 10351
or Tobacco and Alcohol Sin Tax.
13 10 2

In the fourth statement, thirteen (13) of the
answered neutral.
distributors are agree that implementation of Republic
Act 10351 or Tobacco and Alcohol Sin Tax will have a
significant effect on government revenue but not on the
side of the business sectors.
10351 or Tobacco and Alcohol
Sin Tax will have a significant effect
on government revenue but not on the
side of the business sectors.
13 5 7

In the fifth statement, sixteen (16) of the
answered neutral.
Act 10351 or Tobacco and Alcohol Sin Tax will directly
affect the production of raw materials like tobacco.
will directly affect the production of
raw materials like tobacco.
16 2 7

In the sixth statement, eight (8) of the respondent
answered agree, ten (10) of the respondents answered
disagree, and seven (7) of the respondents answered
neutral.
distributors are disagree that implementation of
Republic Act 10351 or Tobacco and Alcohol Sin Tax may
result to unemployment.
Sin Tax may result to unemployment.
8 10 7

In the seventh statement, fifteen (15) of the
answered disagree, and four (4) of the respondents
answered neutral.
Act 10351 or Tobacco and Alcohol Sin Tax will lower the
demand on tobacco products and liquor.
Sin Tax will lower the demand
on tobacco products and liquor.
15 6 4

In the eighth statement, fourteen (14) of the
answered neutral.
Act 10351 or Tobacco and Alcohol Sin Tax may result to
smuggling of tobacco and liquor.
may result to smuggling of tobacco
and liquor.
14 6 5

In the ninth statement, thirteen (13) of the
answered disagree, and six (6) of the respondents
answered neutral.
Act 10351 or Tobacco and Alcohol Sin Tax may result to
tax evasion.
may result to tax evasion.
13 6 6

In the tenth statement, six (6) of the respondents
answered agree, nine (9) of the respondents answered
disagree, and ten (10) of the respondents answered
neutral.
distributors are either agree or disagree that
Alcohol Sin Tax will make consumers to buy imported
tobacco and liquor rather than to buy the local ones.
will make consumers to buy imported
tobacco and liquor rather than to buy
the local ones.
6 9 10

In the eleventh statement, twenty (20) of the
answered neutral.
Act 10351 or Tobacco and Alcohol Sin Tax will help
people control their smoking and drinking habits.
will help people control their smoking
and drinking habits.
20 2 5

In the twelfth statement, twenty-five (25) of the
respondents answered agree. No one answered disagree
and neutral on the statement.
Based on the data gathered, it shows that all of the
distributors are agree that consumers are properly
informed of the dangers of smoking and drinking.
12) Consumers are properly informed
of the dangers of smoking and
drinking.
25 0 0

In the thirteenth statement, three (3) of the
respondents answered agree, thirteen (13) of the
distributors are disagree that implementation of
Republic Act 10351 or Tobacco and Alcohol Sin Tax will
result to business bankruptcy.
will result to business bankruptcy.
3 13 9

In the fourteenth statement, ten (10) of the
respondents answered agree, eleven (11) of the
respondents answered disagree, and four (4) of the
distributors are disagree that even if there is an
Alcohol Sin Tax, business owners still don’t mind about
paying the taxes.
14) Even if there is an implementation
of Republic Act 10351 or Tobacco and
Alcohol Sin Tax, business owners still
don’t mind about paying the taxes.
10 11 4

In the fifteenth statement, twelve (12) of the
answered neutral.
distributors are agree that computation of excise tax is
properly explained to all distributors/producers.
15) Computation of excise tax is
properly explained to all
distributors/producers.
12 6 7

In the sixteenth statement, seventeen (17) of the
respondents answered agree, four (4) of the respondents
answered disagree, and four (4) of the respondents
answered neutral.
Act 10351 or Tobacco and Alcohol Sin Tax can be
another source of corruption if not properly monitored.
can be another source of corruption if
not properly monitored.
17 4 4

In the seventeenth statement, thirteen (13) of the
answered disagree, and ten (10) of the respondents
answered neutral.
Act 10351 or Tobacco and Alcohol Sin Tax is indeed
effective for the economy.
is indeed effective for the economy.
13 2 10

In the eighteenth statement, four (4) of the
respondents answered agree, sixteen (16) of the
distributors are disagree that sin tax bill is not really
expensive.
18) Sin Tax Bill is not really
expensive.
4 16 5

In the nineteenth statement, eight (8) of the
respondents answered agree, thirteen (13) of the
respondents answered disagree, and four (4) of the
distributors are disagree that sale of tobacco and liquor
is not affected by the Implementation of Republic Act
10351 or Tobacco and Alcohol Sin Tax.
19) Sale of tobacco and liquor is not
affected by the Implementation of
Alcohol Sin Tax.
8 13 4

In the twentieth statement, six (6) of the
respondents answered agree, fourteen (14) of the
distributors are disagree that they are not affected by the
Implementation of Republic Act 10351 or Tobacco and
Alcohol Sin Tax.
20) We, as a distributor/producer, are
not affected by the Implementation of
Alcohol Sin Tax.
6 14 5

ANALYSIS OF ESSAY QUESTIONS
In the first question, “Imagine yourself as a law maker; would you approve the
Republic Act 10351 or Tobacco and Liquor Sin Tax? Explain your answer”,
gathered from twenty-five (25) respondents, most of them will approve the
Republic Act 10351 or Tobacco and Liquor Sin Tax if they were given the chance
to be a lawmaker. They are in favor with the said law because the government
will be able to collect higher taxes and consequently it gives us good or better
services if only if properly monitored by the government and respondents says
that this Sin Tax Law can give giant help in the attainment of government health
and well being of the people because this is a huge sin tax collection so it can
cover the medical health program of the country. According to some
respondents, this law can reduce smokers and drinkers in order to reduce health
risks that we can get from smoking and drinking alcohol. According to Ms. Eula
Ellinorr A. Oabez, she will approve the said law as long as he/she has a clear
vision and explanation of computations as to where the taxes of
smokers/drinkers will go. Some of the respondents said that they will not
approve the Republic Act 10351 or Tobacco and Liquor Sin Tax if they were
given the chance to be a lawmaker because this Sin tax may lead to corruption.
They are not in favor with the said law because cigarettes and liquor are one of
the best seller and the tobacco and liquor sin tax may decrease the sales of
cigarettes and liquor. Many factories will be closed and this will cause to
unemployment of the people.

In the second question, “If you are ask to give one advantage and
one disadvantage of the Sin Tax Law, what would it be?”, gathered
from twenty-five (25) respondents, most of them says that the
advantage of the Sin Tax Law is that helping the government to
collect more tax on it to finance its project. Sin Tax Bill can also
benefit the credit rating of our economy since it can increase
government revenue. Another advantage is that government can
finance it universal health care program and allocation for medical
assistance and health enforcement. For the consumers, the
advantage is that they will quit because consumers will be more
conscious of spending cigarettes and liquor. For the distributors, it
is advantage for them because they think that consumers will still
buy cigarettes and liquors even if it will increase the price. On the
other hand, most of the respondents said that the disadvantage of
the said Sin Tax Law is that lower income for the business because
of the increase of taxes means decrease in demand thus making few
people to afford and this really affects the distributors. Another
disadvantage is that more money collected by the government
means more tendencies to corrupt by the government. For the
consumers, they will make a crime or snatching to have money to
buy liquor and tobacco, especially teenagers who smoke and drink
alcohol. Another disadvantage of the said law is that it will affect the
planters, manufacturers, and also for whole sales and small
businesses.

CHAPTER V
FINDINGS,
CONCLUSION AND
RECOMMENDATION

SUMMARY OF FINDINGS
Based on the data gathered, smoking and drinking can be
harmful or lethal. Implementation of Republic Act 10351 or
Tobacco and Liquor Sin Tax may reduce the number of
Filipinos who will develop diseases or die from smoking
and drinking. Consumers are properly informed of the
dangers of smoking and drinking. Implementation of
Republic Act 10351 or Tobacco and Liquor Sin Tax is not
an indirect way of violating consumer’s human right.
Smoking and drinking is one’s personal choice.

Liquor Sin Tax can make consumers lose interest in
buying cigarettes or liquor and will discourage the youth
to smoke cigarettes and indulge themselves in other
vices. Because of the high tax on cigarettes and liquor, it
will also increase the price of tobacco and liquor.
Liquor Sin Tax will help fund government hospitals on
tobacco and liquor related health cases. Implementation
of Republic Act 10351 or Tobacco and Liquor Sin Tax has
more disadvantages than advantages to the consumers.
Liquor Sin Tax is either effective or not effective; they
say that it is only effective for the government that
collects taxes, others says that it is not effective in
curbing bad habits such as smoking and drinking and
others said it is said to be effective in reducing behavior
of using tobacco and alcohol.

Even if there is an implementation of Republic Act 10351
or Tobacco and Liquor Sin Tax, this can’t stop the
consumers from smoking and drinking, the said law is
just a rule. Implementation of Republic Act 10351 or
Tobacco and Liquor Sin Tax will help people control
their smoking and drinking habits. Excise tax on tobacco
and liquor will in over-all help in the molding of a better
society but if there is no excise tax it may be inviting
people to excessive consumption of tobacco and liquor.
Liquor Sin Tax will affect a large percentage of our
society. Consumers are not affected by the
Liquor Sin Tax.

Based on the data gathered, the Bureau of Internal
Revenue is facing difficulties on the strict
Liquor Sin Tax. Consumers are properly informed of the
dangers of smoking and drinking. Implementation of
Republic Act 10351 or Tobacco and Liquor Sin Tax will
help people control their smoking and drinking habits.
The business owners and distributors of tobacco and
liquor will either benefit or will not benefit from the
Liquor Sin Tax because sales on tobacco and liquor will
decrease. Sale of tobacco and liquor is affected by the
Liquor Sin Tax because of this it will directly affect the
production of raw materials like tobacco and will lower
the demand on tobacco products and liquor.

Even if the sales on tobacco and liquor decrease, it will
not result to bankruptcy. Implementation of Republic
Act 10351 or Tobacco and Liquor Sin Tax will have a
significant effect on the government revenue but not on
the side of the business sectors. Distributors do not agree
that implementation of Republic Act 10351 or Tobacco
and Liquor Sin Tax may result to unemployment.
Liquor Sin Tax may result to smuggling of tobacco and
liquor or will either make consumers to buy imported
tobacco and liquor rather than to buy the local ones.

Business owners still mind about paying the taxes. Sin
tax bill is very expensive because of this it may result to
tax evasion. Implementation of Republic Act 10351 or
Tobacco and Liquor Sin Tax can be another source of
corruption if not properly monitored. Computation of
excise tax is properly explained to all distributors.
Liquor Sin Tax is indeed effective for the community but
distributors are affected by the Implementation of
Republic Act 10351 or Tobacco and Liquor Sin Tax.

CONCLUSION
Based on all the findings of the research, the researcher
formulated some conclusions.
There is a big impact of Republic Act 10351 or Tobacco
and Liquor Sin Tax on both Consumers and Distributors. On
consumers, they will be discouraged from smoking and
drinking alcoholic beverages, especially the youth. Even if not
all of the consumers will be discouraged by the said law, it can
reduce the frequency of times they will drink and smoke
because of the high tax of tobacco and liquor that can result to
higher cost of tobacco and liquor. But most of them will still
buy tobacco and liquor even if the price increases. On
distributors, they are the one who are really affected on the
implementation of Republic Act 10351 or Tobacco and Liquor
Sin Tax. Sales on tobacco and liquor will decrease. However,
sales on tobacco and liquor will increase if consumers will still
buy and buy tobacco and liquor because of that distributors
will be the one who is benefited of the said law.

Republic Act 10351 or Tobacco and Liquor Sin Tax is a vital
contributor to the progress and improvement of the community. Its
contribution is that it raises more revenue for the government to
consistently fund several government projects. The said sin tax law
can give giant help in the attainment of government health and well-
being of people because this is a huge sin tax collection so it can
cover the medical health program of the country.
There are still concerns of the consumers and distributors
regarding the implementation of Republic Act 10351 or Tobacco and
Liquor Sin Tax. One of the concern of the consumers and
distributors is that the increase of the price of tobacco and liquor.
Another concern is that the money collected by the government
means more tendencies to corrupt by the government. For
consumers, it is very hard for them to quit smoking and drinking
alcohol even if they want to quit because of the very high price of
tobacco and liquor. For distributors, their major concern is that
their sales on tobacco and liquor will be decreased because of the sin
tax law.
There are advantages and disadvantages of Republic Act 10351
or Tobacco and Liquor Sin Tax. The advantage is on the side of
distributors because consumers still buy tobacco and liquor and this
will increase the sales of tobacco and liquor. The disadvantage is
that if the tax will not properly monitored, it may result to
corruption.

RECOMMENDATION
1. The researcher suggests a further research on the
impact of tobacco and liquor sin tax on producers or
manufacturers.
2. The researcher suggests a comparative study on the
impact of tobacco and liquor sin tax on consumers and
distributors.
3. Comprehensive study in relation with this topic is
encouraged.

• Alcohol Prices, Taxes, and Consumption Retrieved from
http://pubs.niaaa.nih.gov/publications/10report/chap06a.pdf
• BIR History Retrieved from
http://www.bir.gov.ph/index.php/transparency/bir-history.html
• Excise Tax Retrieved from
http://www.investopedia.com/terms/e/excisetax.asp
• Joyce P. Valbuena. Alcohol and media: The situation in the
Philippines
• Manuel J. Laserna Jr. (2012). RA 10351 excise tax on alcohol,
tobacco
• Marjorie Jacobs (1997). FROM THE FIRST TO THE LAST ASH:
The History, Economics & Hazards of Tobacco

• Quimbo SLA, Casorla AA, Miguel-Baquilod M, Medalla FM, Xu X,
Chaloupka FJ. The Economics of Tobacco and Tobacco Taxation in the
Philippines. Paris: International Union Against Tuberculosis and Lung
Disease; 2012
• Taxation Retrieved from http://taxation5.blogspot.com/2008/11/i-
introduction-to-taxation.html
• The Effects of Alcohol in your Body Retrieved from
https://drinkwise.org.au/alcohol-and-your-health/#
• The Robert Wood Johnson Foundation (2004). ALCOHOL
INDUSTRY101ITS STRUCTURE & ORGANIZATION ITS STRUCTURE
& ORGANIZATION
• Why People Drink Retrieved from
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people-drink

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