The document is a survey being conducted by business administration students at the University of San Jose-Recoletos on Value-Added Tax (VAT) awareness among fellow financial management students. It contains a cover letter introducing the purpose of the survey and the survey questions themselves, which aim to determine the respondents' understanding of key concepts related to VAT such as what it is, who pays it, how it is calculated and collected, and the government agencies involved. The questions are divided into multiple choice sections on background, purpose, government regulations, and the collecting agency.