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CHAPTER I

Background of the Study

Tax are deductions from the salary of employed professionals to keep the

country going, to establish new infrastructures, and to maintain the economy of

the society. The past tax system of the Philippines has some deficiencies that

needs to be looked into to get a better flow of money from the people. The current

administration is aiming to help the less fortunate individuals by eradicating their

obligations to pay taxes by giving the rich a higher tax rate. They also aim to

simplify the tax system which is why the TRAIN Law was created. It seeks to

transfer Tax Burden from Personal Income to Consumable Goods. It is hoped that
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a higher disposable income would facilitate consumer growth.

The TRAIN – Tax Reform Acceleration and Inclusion Law or Republic

Act No 10963 took effect on January 1, 2018. It is the latest in line of the Tax

Reforms that has been implemented in the country, the first part of the

Comprehensive Tax Reform Program (CTRP) under the Duterte administration.

The basics of this tax reform is the transfer of tax burden from income to

consumption. Of course, passing laws requires a goal to be accomplished for the

improvement of the society. In line with this act, its goal is to build a simpler, fair

and more efficient system. This goal can be achieved, as per the provisions in the

act, that the rich will have a bigger contribution so as to help the poor benefit

from government programs. A number of changes were made to accomplish this

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reform. According to the official DOF (Department of Finance) website, the most

relevant of these changes include: lowering Personal Income Tax, reducing Estate

and Donor’s tax, simplifying Value-Added Tax System, increasing Documentary

Stamp Tax on almost all taxable documents, increasing the Excise Tax of

cigarettes, petroleum products, mineral products, and automobiles, and created a

new excise tax on sweetened beverages, non-essential services and PCSO

winnings.

Under TRAIN, those with annual taxable income below P250,000 are

exempt from paying Personal Income Tax. There are also amendments to VAT

which lessen the burden of taxpayers. The VAT threshold is increased from P1.9
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million to P3 million to protect the poor and low-income Filipinos and small and

micro businesses and for manageable administration. This effectively exempts the

sale of goods and services of marginal establishments from VAT. TRAIN also

increases the excise of petroleum products. It imposes an 8-peso increase in

petroleum products per liter this year. For diesel and kerosene, the once non-

existent excise tax will now be at P2.50-P3 per liter. Household gas LPG will

have an added P1 per liter. Taxes in petroleum and gas will gradually increase

until 2020. An excise rate of P6 per liter will be taxed on drinks containing caloric

or non-caloric sweetener, and P12 per liter on drinks containing high-fructose

corn syrup. Exempted from this are milk products, 100% natural fruit and

vegetable juices, and ground, instant, and pre-packaged coffee products.

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Thus, the TRAIN Law can be a solution to the rising percentage of

poverty across the nation. This law can help rebuild the foundation of taxes

through the said methods it will use in order to collect money for future uses of

the government. It also shows the improvement of the tax system as compared to

the previous antiquated system in terms of the new provisions that it provides to

reach the goals of a better society.

Objectives:

1. To determine whether or not the implementation of the TRAIN Law is

beneficial to small food businesses

2. To find out the perspective of the business proprietors on the TRAIN Law
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on how it can be modified

3. To determine the percentage of businesses negatively affected due to the

implementation of the TRAIN Law

4. To assess the state of the businesses of whether or not TRAIN Law

improved their income

Statement of the Problem

The Tax Reform for Acceleration and Inclusion (TRAIN) took effect

earlier this year. The newly imposed law aims to create a “more just, simple, and

effective tax system”. While it is more focused on income taxes, the TRAIN Law

also affects consumers especially those who regularly purchase sugar-sweetened

beverages and petroleum. Aside from the increase in excise tax of specific fuel
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products, the TRAIN Law will also affect the cost of food. Since the beginning of

2018, the number of changes has been felt by the individual businesses that earn a

living near the University of Santo Tomas. For the proprietors of these small

businesses, the TRAIN LAW can present an opportunity and a burden; tax

exemptions made possible by TRAIN LAW became a boon in helping recover the

expenses made by their businesses but a price increase of goods had forced the

proprietors into buying goods in fewer numbers or buying lower quality ones.

This reduction of not only quality but also quantity has shown effects and a

reduction of quality and quantity because of a price increase in the usual raw

materials used in making the finished product forcing the proprietors to buy lower
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priced raw materials and fewer than usual. In light of these predicaments, this

paper aims to make a simplified information sheet for the smaller business owners

and through their cooperation, procure their perspectives and see in what ways the

law can be modified to help these smaller businesses more.

Specifically, the study aims to answer the following questions:

1. How does TRAIN Law affect the small food businesses in Asturias Street,

Sampaloc Manila?

2. In the proprietors’ perspective, how can the Train Law help in running

their businesses or at least lessen the burden?

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3. How can the owners maintain the quality of the food if there are cost cuts

in its production?

4. Did the price increase of goods lead to the price increase of the food

items? If so, did it affect their customer count?

5. What kind of food businesses in Asturias Street are greatly affected by the

TRAIN Law?

Dependent Variables:

1. Type of Business

2. Commodities bought by the Business

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3. Consumers/Customers

Independent Variable:

1. TRAIN Law

Hypothesis

H0 – TRAIN Law does not have any effect on small food businesses.

The type of food businesses along Asturias Street, Sampaloc Manila will

determine the most common commodities that they purchase. The Train Law

cannot help the proprietors in running their business because there is an increase

on the price of petroleum products which will not only affect transportation fares

but also the cost of food. The food businesses use LPG to operate cooking

equipment which will force them to lessen the quantity or food serving of their
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meals so as not to increase the price. This will not affect the number of customers

who patronize or eat at these restaurants or carinderias as there was no increase of

price.

Theoretical Framework

Tax Reforms have long been used as a means to replace antiquated tax

systems. Because of the constant changes in social and economic circumstances

that the government face, current tax systems require an adjustment to address

present problems that plague the economy and welfare of the people. The first

part of the current Tax Reform – the Tax Reform Acceleration and Inclusion has
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presented a quandary to the small enterprising proprietors. In Kamleitner,

Bernadette & Korunka, Christian & Kirchler, Erich’s ‘Tax Compliance of Small

Business Owners: A Literature Review and Conceptual Framework’ the

Proprietors established their own set perceptions of the new tax system. Hence,

small business owners or proprietors are more likely to experience a lack of

meaningful taxation knowledge, to perceive more opportunities not to comply

than employed taxpayers and are more likely to face decision frames that render

taxes as painful losses. This lack of knowledge would severely limit small

business owners’ ability to benefit from the new tax system being emplaced by the

Government.
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To help establish the proprietor’s new perception of the tax situation, the

Theory of Reasoned Action is given an application to the research. The Theory of

Reasoned Action is related to this research by determining the behavior of the

proprietors towards TRAIN LAW.

“According to the Theory of Reasoned Action by Fishbein & Ajzen (1975),

beliefs, attitudes, intentions and behavior form a causal chain, so that beliefs lead

to attitudes, and attitudes in turn lead to intentions and so behavior” (Rutter and

Bunce, 1989).

In this theory, an attempt is made into explaining an individual’s behavior. In the

theory, it is stated that an individual’s behavioral intention is determined by two

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factors: (1) an individual’s attitude to the behavior and (2) their subjective norms.

The Theory of Reasoned Action is a model that predicts behavioral intent, either

of stopping only at attitude predictions or allowing the given behavior to be done.

Using this theory will help gleam into the proprietors’ views and perspectives of

the latest Tax Reform through their behaviors and intent and through it, an

adjustment of TRAIN Law.

The latest tax reform aims to simplify the tax system’s efficiency as it is

understood as economic neutrality. Taxation imposes no interference with private

decision making. Equity means distribution of tax liabilities according to the level

of well-being. Simplicity is often used as a synonym for easy compliance and

simple administration. One of the goals of taxation is to raise government revenue

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in order to cover public spending connected with eliminating market failures. The

other important role of taxation is corrective role whose purpose is to achieve

welfare gains rather than to minimize welfare losses. Despite these roles, taxation

nevertheless imposes costs that must be taken into account when a specific

taxation policy is considered. The main point emphasized by many economists is

that there is a deadweight loss from taxation – the economic costs of taxes often

exceeds the revenue collected by the government.

Conceptual Framework
Consumers
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Students PAGE
 Workers

TRAIN Law

Personal Income
Tax
Increased Taxes Estate Tax Small Food
Businesses
Reduced Taxes Donor’s Tax

Value-Added Tax

The TRAIN Law is all about the flow of cash from the consumers to the

government itself. It is the new tax reform of the country and will serve as the law

to mediate the balance of cash flows of the country. In this study, it is specified
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how the TRAIN Law will affect small food businesses considering that these are

also self-employed enterprises.

The Bureau of Internal Revenue (BIR) admits having difficulty in

determining if small and medium enterprises are paying proper taxes. According

to the BIR, they can ensure that employees are paying proper taxes as it can be

done automatically, unlike those who are self-employed or those with businesses.

However, with the implementation of the tax reform law, the BIR is sure that self-

employed enterprises will now pay their proper taxes. Based on the TRAIN law,

small medium enterprise owner and the self-employed have the liberty to choose

the way they pay their taxes. Under the tax reform, all self-employed and
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businesses earning below P300-million yearly should pay an 8 % tax, or through a

graduated income tax rate.

According to the TRAIN Law, personal income tax will be reduced and

tax on sweetened beverages and on other products will be increased. With this

implemented, small food businesses will come up with their own business plans

on how to generate more income in ways that some of the ingredients that use for

the products that they will sell will be higher. Also, the personal tax income will

be reduced as it has only 6 brockets in the former 7. This will affect small food

businesses in different ways because of the reduced tax and the increased price of

the products that they will buy in order to satisfy their hunger.
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Scope, Limitation, and Delimitation

Scope

The study will see the effects of the TRAIN law on small food businesses

and how it has made an impact on their businesses and their income before and

after the implementation of the law. Thus, the new tax system aims to alleviate

poverty and cut taxes for a majority of Filipinos. However, not all respondents

may not be comfortable to disclose information about their businesses.

The underlying or implied goal of the law itself is to provide small wage earners

more freedom to purchase thus creating more revenue by distinguishing a want

from a need.
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In 2016, The List of Establishments of the Philippine Statistics Authority

(PSA) documented 915,726 business enterprises active in the Philippines.

Increased by1.64% above the 900,914 businesses reported in 2015. Micro, small

and medium enterprises (MSMEs) amount to 99.57% (911,768) of the total

establishments, among these 89.63% (820,795) were microenterprises, 9.50%

(86,955) were small enterprises, and 0.44% (4,018) were medium enterprises.

Large enterprises filled the remaining 0.43% (3,958). From the same statistic,

Accommodation and Food Service Activities amount to 119,718.

Limitation

The study is limited to the following factors:

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First, the limited scope of the study. Seeing that the study is only focused in one

small area in the Philippines, it cannot be conclusive for the entire country.

Second, the specialty field this study focuses on. The researchers chose to focus

on food business only such as establishments that focus on solid food items,

establishments that focus on beverages or liquid food items, and businesses that

cater to various food items.

The conclusion made by this research will not be representative for a

nationwide scale however similar studies may be created which can be brought up

to the legislators to propose possible changes on the tax law.

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Delimitation

Since the Philippines is a wide and diverse geographical and cultural area,

the researchers cannot possibly scour the entire country, therefore, the researchers

have chosen to focus on Asturias street, Sampaloc, Manila. The location was

chosen by the researchers due to the proximity of the location and the

considerable amount of independent businesses in the area. The study also

narrowed down to establishments independent from big corporate holders which

may not be much affected as compared to the smaller businesses in the area. The

businesses the researchers have chosen are micro and small businesses as the

researchers have concluded that these businesses may not have as much freedom

to venture into all their ideas which may also be due to the burden of taxes.
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Significance of the Study

The main rationale of this study is to contribute analysis on how the

society will interact with small food businesses after the implementation of the

TRAIN Law. It will also redound to the benefit of the people near Asturias St.

considering that many of the food chains in Asturias is the first choice of many

students, employees, professors, and the researchers themselves to eat at or buy

food from. Furthermore, it could be of importance to the following:

Students – Nowadays, many students tend to buy food in small food chains

instead of packing their own food. This study would be beneficial for them in a

way that it would be more practical to buy food from food chains after the
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implementation of the said law as the price of the basic commodities of cooking

food like sugar and other spices is affected which would make the price of food

higher.

Consumers - Other than the students, there are other people who choose to eat in

Asturias Street such as those who are living near the vicinity, construction

workers, and other employees. This study will help the consumers decide if they

should patronize the small food businesses after the implementation of the law or

just cook their own food in their respective households.

Business Proprietors - Not only the consumers of the small food businesses will

be affected due to the price change of basic commodities. It will also affect the

owners of the businesses. This study will give the owners a glimpse on the
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predictive effects of the TRAIN Law on the consumers. It will be beneficial to the

proprietors to improve their business tactics and to determine how they will

maintain the quality of their products in order to maintain their revenue or

possibly generate a higher income.

Employees of the Food Businesses – The employees work to keep the business

running. It would be beneficial for them as this will help determine whether the

consumers will continue to buy the products of their business. It will help them

decide if it is right to continue working for the food business.

Definition of Terms
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OPERATIONAL (terms to be used in the study)

Commodities: the common items which the establishments purchase for the day to

day operations of the establishments

Drink products: products which are ingested as a liquid which may contain

mixtures and flavors commonly with sugar.

Food businesses: those establishments whose work is focused on providing food

or beverages or both

Food products: products which are solid and consumed either on the go or sitting

down

Micro enterprises: those establishments with less than 10 workers

Small enterprises: those establishments which employ up to 99 workers

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Train law: the new tax reform law which is currently being implemented

TECHNICAL (right from the source)

Capital Gains Tax: a tax imposed on the gains presumed to have been realized by

the seller from the sale, exchange, or other disposition of capital assets located in

the Philippines, including pacto de retro sales and other forms of conditional sale.

Documentary Stamp Tax: a tax on documents, instruments, loan agreements and

papers evidencing the acceptance, assignment, sale or transfer of an obligation,

right or property incident thereto.

Excise Tax: a tax on the production, sale or consumption of a commodity in a

country.
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Income Tax: a tax on a person's income, emoluments, profits arising from

property, practice of profession, conduct of trade or business or on the pertinent

items of gross income specified in the Tax Code of 1997 (Tax Code), as amended,

less the deductions and/or personal and additional exemptions, if any, authorized

for such types of income, by the Tax Code, as amended, or other special laws.

Percentage tax: a business tax imposed on persons or entities/transactions

Value-Added Tax: a form of sales tax. It is a tax on consumption levied on the

sale, barter, exchange or lease of goods or properties and services in the

Philippines and on importation of goods into the Philippines. It is an indirect tax,

which may be shifted or passed on to the buyer, transferee or lessee of goods,

properties or services.
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CHAPTER II REVIEW OF RELATED LITERATURE

Taxation in the Philippines, much like in other countries, plays an important part

in the functioning of society, as its said that taxation is the lifeblood of the state,

without it, it cannot function. Though the tax system implemented in the

Philippines during 1997 remained unchanged, the ever-changing situation of the

nation did not. During its tenure, the tax system implemented in 1997 was found

to have exploits of inequity, complexity, and inefficiency and were continually

abused throughout the years. Thus, great initiative must be present among the

taxpayers for an efficient tax system. The new tax system – TRAIN was intended

to close these flaws and further address the issues. The impact of this Tax
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Acceleration and Inclusion would be felt by small businesses across the entire

nation. Given how small businesses play a huge role in the Philippine economy

and the habit of consumers, it is important to establish how affected small

businesses are and how they adjust their policy in view of the TRAIN Law’s

implementation in the country.

A study by Gale and Brown (2013) reveals that small businesses are in large part

supported by U.S. Federal policy with incentives and programs over larger

enterprises. It shows that there are no relative increase of product price in face of

federal tax changes because they are in fact supported by the government through

incentives and programs which are founded on the notion that small businesses

are vital to the U.S. economy. In extension, the study by Turnier (1994) plays that
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countries that impose a VAT system in their economies give special treatment or

even outright exemption to small businesses. Some of the points such as a ‘system

of relief’ were implemented to safeguard not only businesses but the consumers in

preventing a radical price increase. There are points given to VAT about not being

completely beneficial to the economy and to the small businesses themselves

through citing its advantages and disadvantages. In the end the study concluded

an adjustment of VAT to small businesses is recommended because of its large

compliance costs and provides reimbursement for compliance costs. Tax policy

has long been used in promoting growth and activities of small time

entrepreneurs. Bruce and Deskin (2003) asks a question of whether ‘state tax
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policies be used to promote entrepreneurial activity’ using that question as a title

itself, the study asks how tax policy influence an entrepreneur’s policy on every

aspect of his/her business whether on supply or sales. Tax elasticity mentioned in

Wu (2005) pertains to the related concept of price elasticity or how much can the

price of an item increase before purchasing behavior change. The study further

explains the change in taxable income captures all aspects of an individual's

behavioral responses, which include responses of labor supply, forms of

compensation, patterns of consumption, and others. Hence, the compensated

change in taxable income gives all of the information necessary for evaluating the

deadweight loss of changes in the income tax rate. Through studying the pattern
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of consumption, small businesses can assess whether or not their

consumers/customers are affected by TRAIN Law.

Morara (2015) states that complexity in the system of taxation created a

behavioral relation with others whereby the complexity makes an unintentional

non-compliance with the same. The same is reinforced by another study by Saad

(2014) where it reiterated that the same complexity created an unintentional non-

compliance behavior, which in turn produces a slow-adjusting, detrimental tax

filing system for the taxpayers, namely businessowners, to be expected is the

same where it was seen that taxpayers were not aware of their tax knowledge

shortcomings. Important to note, the following factors which were used in the
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study namely: age, gender, education, income level, income source, occupation,

peer influence, ethics, fairness, complexity, tax authority contact, sanctions,

probability of detection, and tax rates. This created a problem for the business

owners because as shown by Sikorováa et.al (2015), businesses wish to succeed in

the market but are burdened by taxation, so they have a need to rely on accounting

professionals to comply with the same. The study also states that knowledge of

accounting and tax are a necessity on the part of the businesses to create a

successful industry.

This shows more of the business capacity to pay due to the new tax system. In

cost-based pricing model with value-added tax and corporate income tax for a

supply chain network by Zhang and Huang (2014), the average output increases
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while simultaneously decreasing input, however the same would have different

crevices of tax categories. This should be addressed by the government as touched

on by the study of Dolgihl et. al (2015) that small businesses play an important

role in the modern market economy. The same sector is concentrated on the ⅔ of

the active economic population. These industries are essential in relieving some

problems in the society such as unemployment and improvement of the welfare of

the people. However, the same cannot be performed without the aid of the state to

the same. The same study suggested that a tax system should stimulate the

development of these industries. However, the same idea is reiterated by

Hlaváčkováa and Březinaa (2015) where they saw that the taxpayers do keep their
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records in good faith but the slow pace of their adjustment caused errors in the

filing of the same. Nevertheless, to note, the factor of corruption is also a burden

on the businesses as reiterated by Barkhatov et. al (2016), where they stated that

corruption means that the establishments face difficulty in the field. The partiality

of the state to larger corporations mean that smaller establishments don’t have the

same access to economic opportunities.

The study by Gale and Samwick (2014) correlates how the economy and the tax

system are directly proportional with each other. As one factor rises, so does the

other one. This shows us that if the new tax system is said to be better, it will

show in the country’s economy. In line with the country’s economy and change

due to tax reform comes employment, which is tackled in Guerrero-Lopez, et. al.
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(2017). This study showed how the employment rates changed over time as the

years pass by with a changed tax system in terms of sweetened beverages in

Mexico. How in a slight change of prices, come a large adjustment on the part of

the business aspect of the society. This is also shown in the study of Alvarado, et.

al. (2017), but in this study, the coverage of the effect of the change in tax reform

is more general and broad. This study in Barbados showed that the society can

somehow adjust to the introduction of the new pricing of beverages. If the people

can adjust to such high prices, then the study of Sanusi, et.al. (2015) tells a lot

about how the Goods and Services Tax can be a help to people and this is

somehow related to the Train Law because of the increase in the excise tax on
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beverages and some basic needs. This can be a sign that the people can cope up

and adjust to a new tax system which is not only for our personal welfares, but

also for the environment and some tax incidents. In Kovarnik, et. al. (2014), the

modeling of tax processes can either be a big benefit or a big insult to the society

which in this case, is still at the middle. The Train Law is this tax reform which

aims to help people and at the same time has its negative outputs that hinder

numerous people to live a normal life. The negative and positive outcomes of

changing the tax reform is still progress in the economy of the country and on

how people can handle the flexibility of taxes. This is shown in David and

Formanova (2016) because the determination of tax variables is a help in

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determining if the people of countries can have a healthier lifestyle and live a life

where it is fair to all the people in terms of new tax reforms.

CHAPTER III METHODS OF RESEARCH

Introduction

This chapter covers the methods of research to be used in the study. This

includes the research design, sampling size, instrument for data collection, data

gathering procedure and method of data analysis.

Research Design

The researchers will use a descriptive research type of approach in

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gathering qualitative data. In this study, the type of business, commodities

consumed, customers/consumers and the TRAIN Law itself are to be employed. A

qualitative survey is ideal in order to provide the researchers the exploratory data

that may reveal both foreseen and unforeseen issues or effects that the food

businesses may be experiencing due to the implementation of the TRAIN Law.

Sampling Size

The target population is all the small food businesses found in Asturias

Street, Sampaloc Manila. The sample size of this study is small as the researchers

limited its scope to small scale food enterprises in only one particular street. Its

small size does not influence the significance or quality of the study as there are

no guidelines in determining sample size in qualitative research. The respondents

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are the owners/employees of the food businesses. This population was chosen to

draw a sample from as it is accessible to the researchers and has a significant

number.

Data Collection Instrument

The researchers decided by the nature of the study to conduct an interview

and questionnaire hybrid. Much like any research, accurate and systematic

collection of data is a priority. The study, being both subjective in terms of

opinions and thoughts, and definitive in terms of numerical data, needed both

aspects of the respondents’ thoughts.

The researchers will visit every establishment available to them. The

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researchers will be holding the questionnaires and will be answering them based

on the respondents’ answers as a courtesy to them who already have a lot of work

to do in their day to day functions. The numerical data will be reviewed by the

respondents before signing for the sake of authenticity. The researchers will keep

both a recording and a bulleted outline of the respondents’ thoughts on certain

aspects which will be presented in the questionnaire. Certain questions available

in the questionnaire may sound redundant however these questions also seek to

ascertain the average personal perception of what is a significant loss and what is

not.
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Data Gathering Procedure

Data gathering will be engaged through the survey method. The research

will be conducting surveys in Asturias St. Sampaloc, Manila near the University

of Santo Thomas with the targets of the survey being the small food business

owners themselves or their employees. The survey is meant to gather responses

about the effects of the implementation of TRAIN Law to small food businesses

from subjects through a questionnaire. The survey questionnaire will contain

questions pertaining to the number of employees, products sold, major purchases

necessary for continued operation of their establishment, most common customer,

customer frequency after TRAIN Law implementation and etc. At the end of the
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survey, the results will be tallied and used the collected data for the study.

Appendices:

References

2016 MSME Statistics. (n.d.). Retrieved April 1, 2018, from

https://www.dti.gov.ph/businesses/msmes/msme-resources/msme-statistics

Alvarado, M., Kostova, D., & Suhrcke, M., et al. (2017). Trends in beverage
prices following the introduction of a tax on sugar-sweetened beverages in
Barbados. Preventive Medicine, 105, S23 – S25.

Barkhatov, V., Pletnev, D., & Campa, A. (2016). Key Success Factors and Barriers
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Curriculum Vitae

Baroga, Ivan George M.

Address: 1805 Oroquieta st, Sta. Cruz, Manila
Contact no: 09167019443
E-mail: gbarroga13@gmail.com

Tertiary Education: University of Santo Tomas

Bachelor of Arts in Legal Management 2015 - Present
Secondary Education: Sta Catalina College Legarda
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Elementary Education: Sta Catalina College Legarda

Summary of Qualifications:
Good Interpersonal skills
Able to lead people to achieve group projects

Batacan, Jonell Renard G.

Address: #10 Cosmos St., Sampaguita Village, San Pedro, Laguna
Contact no: 09565934423
E-mail: red.batacan@gmail.com

Tertiary Education: University of Santo Tomas

Bachelor of Science in Accountancy 2014 - 2016
Bachelor of Arts in Legal Management 2016 - Present
Secondary Education: Mater Ecclesiae School
Primary Education: Mater Ecclesiae School

Summary of Qualifications:
Leadership Skills
Experience in Event Organizing

Gabriana, Francis Jethro G.

 UNIVERSITY OF SANTO TOMAS FACULTY OF ARTS AND LETTERS PAGE 27

Address: 1344 A. Linao St. Paco, Manila

Contact no: 0915-8890-654
E-mail: francisgabriana@gmail.com

Tertiary Education: University of Santo Tomas

Bachelor of Science in Information Technology 2014 - 2016
Bachelor of the Arts in Legal Management 2016 - Present
Secondary Education: Colegio De San Juan De Letran
Primary Education: Colegio De San Juan De Letran

Summary of Qualifications:
Experience in Bookkeeping

Romina, Kathleen C.
Address: 6 Pisces Street Moonwalk Village Phase 3, Paranaque City
Contact no: 09152330388
E-mail: kath.romina@gmail.com
UNIVERSITY
Tertiary Education: OFSanto
University of SANTO TOMAS GRADUATE SCHOOL
Tomas PAGE
Bachelor of Science in Accountancy 2014 - 2016
Dean’s List 2014-2015
Bachelor of Arts in Legal Management 2017- present
Secondary Education: Sacred Heart School (Paranaque)
Primary Education: Children of Light Academy

Summary of Qualifications:
Proficient in Microsoft Application
Experience as an online English tutor to Japanese students
Leadership Skills
Interpersonal Skills

Contribution of Each Member

1. Cover Page – Romina

2. Table of Contents - Romina
3. Background of the Study – Batacan, Gabriana, Romina
4. Research Objectives – Baroga, Romina
5. Statement of the Problem – Gabriana, Romina, Baroga
6. Hypothesis - Romina
7. Theoretical Framework - Gabriana
 UNIVERSITY OF SANTO TOMAS FACULTY OF ARTS AND LETTERS PAGE 28

8. Conceptual Framework - Batacan

9. Scope, Limitation, and Delimitation – Baroga, Gabriana
10. Significance of the Study – Batacan, Romina
11. Definition of Terms – Baroga
12. References- all members
13. Abstract – all members
14. Review of Related Literature – all members
15. Chapter 3 Introduction, Research Design, and Sampling Size – Romina
16. Data Gathering Procedure – Gabriana
17. Data Collection Instrument - Baroga
18. Data Analysis – Batacan
19. Questionnaire – Baroga, Romina, Gabriana
20. Curriculum Vitae – all members
21. Compilation of work and revisions – Romina

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