Survey Questionnaire Date: __/__/2019

Part I. RESPONDENT’S PROFILE

Instruction: Kindly fill out all the necessary information needed.

Name (optional): _______________________________________ Age: ____

Type of Business: ___________________________ Sex: ____
Business Address: _________________________

Part II. TAX AWARENESS AND TAX LITERACY

A. Tax Awareness
Instruction: Read and understand the following situations mentioned below. Kindly
fill out the boxes with a check (/) mark to indicate the extent of awareness. Please
answer each item honestly.

5 – Extremely Aware 2 – Slightly Aware

4 – Very Aware 1 – Not Aware at all
3 – Moderately Aware

1. Taxpayer Education

1 2 3 4 5
A salaried individual can be exempted from paying
1
income taxes.
Requirements are set for the deductible items in the
2
income tax of a taxpayer.
3 A taxpayer’s tax liability is non-transferrable.

The Philippines recently changed its tax system last

4
2018.

2. Tax Compliance
 1 2 3 4 5
Taxpayers are obliged to pay their income tax liability
1
annually.
Certain penalties are associated in the non-compliance
2
of the tax liability.
The date of filing the business tax return is set on the
3
15th day of the 4th month of the year.

Tax paid out by taxpayers becomes the government’s

4
source of income for the public’s benefit.

3. Tax Penalties

1 2 3 4 5
Tax penalties are imposed upon non-compliance of the
1
tax liability due.
There shall be imposed, in addition to the tax required to
2 be paid, a penalty equivalent to twenty-five percent
(25%) of the amount due.
Failure to make/file/submit any return or supply correct
information at the time or times required by law or
3
regulation can result to imprisonment of not less than 1
year but not more than 10 years.

A taxpayer can only be imprisoned if due process is

4 observed throughout the stipulation in the presence of
non-compliance of the tax due.

B. Tax Literacy
Instruction: Read and understand the following situations mentioned below.
Kindly fill out the boxes with a check (/) mark to indicate your choice. Kindly
answer each item carefully.

1. Tax Education
 Corr Incor
ect rect
Tax is a voluntary contribution made by a taxpayer to the
1
government for private use.
Leave pay granted to employees by the employer is not subject
2
to income tax.
Personal Economic Relief Allowance (PERA) is deductible from
3
the taxable income of an employee.
Compensation for services in whatever form paid is included in
4
the computation of taxable income.

5 Tax evasion is a crime.

Net taxable income is computed by deducting allowable

6
deductions to the gross income.
Income tax due is computed by multiplying tax rate to the net
7
taxable income.
Income tax payable is computed by deducting tax withheld to
8
the income tax due.
The new tax system in the Philippines is called the Tax Reform
9
for Acceleration and Inclusions or the RA No. 10963.
An individual whose annual income is below 250,000 is not
10
required to file income tax returns.
Certificate of Income Tax withheld on Compensation is required
11
in filing income tax.
The allowable deductions include optional standard deductions
12
and itemized deductions.
Itemized deductions include expenses, interest, taxes, losses,
13 bad debts, depreciation, charitable contributions and pension
trusts.
Gross income include royalties, rents, dividends, prizes and
14
winnings, annuities and pensions.