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P a g e | 37
Greetings of peace and joy !
We, the researchers of Bachelor of Science in Business Administration major in
Financial Management of the University of San Jose-Recoletos, are conducting a study
on the Value-Added Tax awareness among Financial Management Students. Through
Value-Added Tax, every Filipino is a taxpayer. For everyone pays Value-Added Tax on
telecommunications, water, electricity, health care services and medicine, fuel, many
types of foods and transport fees. Thus, not everyone knows what Value - Added Tax
really means. Many are clueless about the taxes that the government promote.
In connection, we want to ask a few minutes of your time to answer the questions
below with honesty. Rest assured that everything would be held confidential.
For questions please feel free to ask any of our surveying staff.
Name (optional): _____________________________ Age:_____
Gender:______ Year:______
VAT AWARENESS
Legend: VA – Very Aware
A – Aware
LA – Less Aware
NA – Not Aware
P a g e | 38
I. Background VA A LA NA
What is the extent of your awareness on:
1. Taxpayer?  
2. History or Background of VAT? 
3. The difference between input and output VAT?  
4. Who pays VAT? 
II. Purpose VA A LA NA
Are you aware:
1. What VAT is for? 
2. One of the biggest revenue generating unit
of the government is from VAT?  
3. In computing VAT?  
4. VAT is important and very useful? 
5. VAT is imposed on the gross selling price?   
III. Government Regulations VA A LA NA
1. There are amendatory
laws concerning VAT?   
2. Which government unit imposes VAT?   
3. Value-Added Tax Laws is valid and constitutional?   
4. That you are required to apply as VAT taxpayers
and will pay for registration fee?   
P a g e | 39
5. That if you fail to register as VAT taxpayer
you will be liable to pay the output tax?   
III. Government Agency VA A LA NA
1. Which government agency collects VAT?   
2. Are they effective in collecting VAT?   
3. BIR is considered as the main
revenue earning of the government?   
4. VAT monthly and annual collections is determined
by the Department of Budget and Management?   
5. BIR is under the aegis of Department of Finance?   
Thank you for your time. Good day.

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Questionnaire,may7,2014

  • 1. P a g e | 37 Greetings of peace and joy ! We, the researchers of Bachelor of Science in Business Administration major in Financial Management of the University of San Jose-Recoletos, are conducting a study on the Value-Added Tax awareness among Financial Management Students. Through Value-Added Tax, every Filipino is a taxpayer. For everyone pays Value-Added Tax on telecommunications, water, electricity, health care services and medicine, fuel, many types of foods and transport fees. Thus, not everyone knows what Value - Added Tax really means. Many are clueless about the taxes that the government promote. In connection, we want to ask a few minutes of your time to answer the questions below with honesty. Rest assured that everything would be held confidential. For questions please feel free to ask any of our surveying staff. Name (optional): _____________________________ Age:_____ Gender:______ Year:______ VAT AWARENESS Legend: VA – Very Aware A – Aware LA – Less Aware NA – Not Aware
  • 2. P a g e | 38 I. Background VA A LA NA What is the extent of your awareness on: 1. Taxpayer?   2. History or Background of VAT?  3. The difference between input and output VAT?   4. Who pays VAT?  II. Purpose VA A LA NA Are you aware: 1. What VAT is for?  2. One of the biggest revenue generating unit of the government is from VAT?   3. In computing VAT?   4. VAT is important and very useful?  5. VAT is imposed on the gross selling price?    III. Government Regulations VA A LA NA 1. There are amendatory laws concerning VAT?    2. Which government unit imposes VAT?    3. Value-Added Tax Laws is valid and constitutional?    4. That you are required to apply as VAT taxpayers and will pay for registration fee?   
  • 3. P a g e | 39 5. That if you fail to register as VAT taxpayer you will be liable to pay the output tax?    III. Government Agency VA A LA NA 1. Which government agency collects VAT?    2. Are they effective in collecting VAT?    3. BIR is considered as the main revenue earning of the government?    4. VAT monthly and annual collections is determined by the Department of Budget and Management?    5. BIR is under the aegis of Department of Finance?    Thank you for your time. Good day.