SIN TAX LAW:

ASSESSING THE IMPACT ON CIGARETTE CONSUMPTION

________________________________________
A Synthesis
Presented to the Faculty of the
College of Business and Accountancy
University of Cebu-Banilad
Cebu City, Philippines
________________________________________
In Partial Fulfillment
Of the Requirements for the Degree of
Bachelor of Science in Accountancy
and Bachelor of Science in Accounting Technology
________________________________________

By:
Apura, Ma. Anne Therese, C
Broñola, Renee Mae, G.
Dalumpines, Hedda Trena
De Erio, Rica M.
Kamlian, Farha I.
Rosaroso, Reese Christine

June 2019
(Intentionally left blank by the Authors)

2
 CHAPTER I
INTRODUCTION

Rationale of the Study

Smoking is the single largest preventable cause of disease and premature death. It is a prime

factor in heart disease, stroke and chronic lung disease. It can cause cancer of the lungs, larynx,

esophagus, mouth, and bladder, and contributes to cancer of the cervix, pancreas, and kidneys.

This is not only affecting the active smokers, but also the persons exposed to the passive smoke.

Among the most common smoke-related diseases are COPD, heart disease, cancer and stroke.

Smoking is also a common trigger for asthma exacerbations and can influence asthma

development. (WHO,2009)

According to FCAP, in South-east Asia alone, the Philippines has the second highest

number of smokers. Over a third of the country’s 90 million population smokes cigarettes. In the

Philippines’ Global Adult Tobacco Survey (2009), 28.3%of total adults or 17.3M smoke. There

are around 14.6M adult males (48%) who smoke and 2.8M adult females (9%). Despite a

Philippine ban on selling cigarettes to minors aged 18 and below, more than half of the country’s

youth can easily buy cigarettes in stores. Enforcement remains weak as most cigarette vendors do

not know the law or refuse to enforce it for fear of losing business, according to Dr Limpin.

Republic Act (RA) No. 10351 (approved on December 19, 2012) or the Sin Tax Reform

Law as implemented by Revenue Recognition (RR) No. 17-2012 simplified the excise tax structure

of sin products by increasing the tax rates and gradually shifting the excise taxation of fermented

liquors and cigarettes to unitary tax system by 2017 with the primary objectives of generating

revenues to fund the universal health care program (UHCP) of the government and discouraging

consumption of sin products, thus, improving the general well-being of the people.

3
 The Tax Reform for Acceleration and Inclusion (TRAIN) law, introduced by the Philippine

government in 2017, increased excise tax on tobacco to PHP32.50 from PHP30 in January 2018

and increased it to PHP35 on July 2018. The bill seeks to raise the cigarette excise tax rate to

PHP37.50 per pack by July 2019, PHP40 for 2020, PHP42.50 for 2021, and PHP45 for 2022. After

that, the rate would be raised 4 percent every July annually, starting 2023. (Cervantes, 2018)

For these reasons, the present study is pursued with the main purpose of determining the

efficacy of the law mandating for a decrease in consumption of the cigarette. This study aims to

determine the influence of the increased excise tax in the buying decision of the consuming public.

If no significant influence exists, then the results of the present undertaking aim to aid in the current

flow of legislations in introducing other measures to discourage the consuming public from buying

cigarette products.

4
 THE PROBLEM

Statement of the Problem

This study aims to determine if the Philippine government achieved its objective of

reducing cigarette consumption. Specifically, the research aims to answer the following problems:

1. What are the profiles of the respondents in terms of the following:

a. Age

b. Sex

c. Year level

d. Type of smoker

2. What is the level of awareness of the respondents to the Sin Tax Law?

3. What is the effect of the Sin Tax Law to the respondents?

4. Is there a significant decline on the consumption of cigarettes as envisioned by the

Philippine government in implementing the TRAIN Law?

5. Is there a significant relationship between the level of awareness of the respondents and

effect of the Sin Tax Law to the respondents?

Assumption/Limitation

1. The consumption of students in year 2017 and 2019 only.

2. The researchers limit the conduct of their study in University of Cebu- Banilad

Campus, CBA students, all college levels.

3. The respondents are limited to smokers only (non-smokers are not included).

Statement of Hypothesis

There is a significant influence between the buying decision of the consumers before and

after the implementation of increased excise tax

5
Significance of the Study

The proposed study provides a better insight on what are the possible outcomes of the sin

tax law to cigarette users talking about their awareness of the law and how it affects their

consumption of cigarette each day. The study will give the researchers a proper point of view on

how awareness of the law by its citizen affects their usual routine. This research will also unravel

the possible effects of the implementation of the sin tax law towards the consumption of cigarette

users.

6
 DEFINITION OF TERMS

The following terms were defined accordingly based on how they will be used in the study.

Cigarette is a small roll of finely cut tobacco enclosed in a wrapper of thin paper designed for

smoking.

Tobacco refers to the leaves of the tobacco plant that have been dried and processed for people to

roll up and smoke.

Smoking refers to the action or habit of inhaling and exhaling the smoke of tobacco or a drug.

Smoker is a person who smokes tobacco regularly.

Sin Tax is a tax levied on certain goods deemed harmful to society and individuals. Examples are

alcohol and cigarettes.

Consumption. The using up or utilization of resources.

Respondents. This refers to the CBA students in University of Cebu- Banilad.

TRAIN Law. Republic Act No. 10963, otherwise known as the Tax Reform for Acceleration and

Inclusion (TRAIN) Act, will provide hefty income tax cuts for majority of Filipino taxpayers while

raising additional funds to help support the government’s accelerated spending on its “Build,

Build, Build” and social services programs.

7
 CHAPTER II

THEORETICAL BACKGROUND

Review of Related Literature

This chapter highlights the review of related literature concerning about smoking,

cigarettes and its consumption, Sin Tax Law on the implementation of the Tax Reform for

Acceleration and Inclusion (TRAIN) Law, and the youth.

SMOKING

Smoking is the act of inhaling and exhaling the fumes of burning plant material. A variety

of plant materials are smoked, including marijuana and hashish, but the act is most commonly

associated with tobacco as smoked in a cigarette, cigar, or pipe. (Henningfield, et al., 2019)

Smoking is primarily practiced as a route of administration for recreational drug use

because the combustion of the dried plant leaves vaporizes and delivers active substances into the

lungs where they are rapidly absorbed into the bloodstream and reach bodily tissue. In the case of

cigarette smoking, these substances are contained in a mixture of aerosol particles and gasses and

include the pharmacologically active alkaloid nicotine; the vaporization creates heated aerosol and

gas into a form that allows inhalation and deep penetration into the lungs where absorption into

the bloodstream of the active substances occurs. (Lancet, 2017)

The effects of smoking are legion. Smoking is dangerous because it has effects on the

respiratory system and cardiovascular system. It contains more than four thousand poisonous

substances which cause various diseases, even death. Among these cancer-producing substances

are carbon monoxide, nicotine, and other irritating substances. (Healthypinoy, 2018)

8
CIGARETTES

The term cigarette, as commonly used, refers to a tobacco cigarette but is sometimes used

to refer to other substances, such as a cannabis cigarette. A cigarette is distinguished from

a cigar by its usually smaller size, use of processed leaf, and paper wrapping, which is typically

white. Cigar wrappers are typically composed of tobacco leaf or paper dipped in tobacco extract.

(Rabinoff et al., 2007)

The chemical constituents of cigarettes include:

1. Nicotine is a colourless, poisonous alkaloid derived from the tobacco plant. It is a

powerful drug, which affects the brain and quickly becomes addictive.

2. Tar - the term used to describe the toxic chemicals found in cigarettes. It’s a sticky

brown substance that forms when tobacco cools and condenses. It collects in the lungs and can

cause cancer.

3. Carbon monoxide - an odourless, colourless gas that is released from burning tobacco.

When it is inhaled it enters the blood stream and interferes with the working of the heart and the

blood vessels.

4. Arsenic - Arsenic-containing pesticides used in tobacco farming occur in small

quantities in cigarette smoke. Arsenic is commonly found in rat poison.

5. Ammonia - a toxic, colourless gas with a sharp odour. Ammonia compounds are

commonly used in cleaning products and fertilisers. It is also used to boost the impact of nicotine

in manufactured cigarettes.

6. Acetone - fragrant volatile liquid ketone, used as a solvent. Nail polish remover is a

solvent, for example.

9
 7. Toluene - is a highly toxic chemical. Industrial uses include rubbers, oils, resins,

adhesives, inks, detergents, dyes and explosives.

8. Methylamine - Chemical found in tanning lotion.

9. Pesticides. These pesticides find their way into cigarettes because they’re used on

tobacco plants as they are growing.

10. Polonium – 210. Radioactive element used in nuclear weapons as well as an atomic

heat source.

11. Methanol - Fuel used in the aviation industry. (Irish Cancer Society, 2018)

CIGARETTE CONSUMPTION

According to a 2009 survey conducted under the auspices of the Philippines’ Department

of Health, Philippine Statistics Authority, the World Health Organization, and the United States

Centers for Disease Control and Prevention, 28.3 percent of the population are “current tobacco

smokers”. This figure represents 17.3 million of 61.3 million adult Filipinos. (Rodolfo et al., 2013)

The Philippines was the 15th largest consumer of tobacco in the world in 2002 and currently

has one of the highest smoking rates in Asia, as well as some of the lowest cigarette prices. It is

home to several major cigarette and cigar manufacturers, including one owned by Philip Morris

International. The Philippines ranks second in number of smokers, and has the highest number of

female smokers in the 10-member Association of Southeast Asian Nations. The World Health

Organization estimates that 10 Filipinos die every hour due to cancer, stroke, lung and heart

diseases brought on by cigarette smoking. (Tubeza, 2013)

SIN TAXES

A sin tax is a state-sponsored tax that is added to products or services that are seen as vices,

such as alcohol, tobacco and gambling. These types of taxes are levied by government, intending

10
to discourage individuals from partaking in such activities without making the use of the products

illegal. (Evan, 2010). Also, these taxes provide an easy way for the government to boost revenue.

(Miller, 2017)

Unlike other taxes, however, sin tax is often enacted with the additional aim of reducing or

eliminating the public’s consumption of a particular product. The sin tax accomplishes this

purpose, as higher costs through taxation encourage consumers to spend less on harmful products.

House Bill 5727, or the Sin Tax Bill, aims to restructure the existing taxes imposed on

alcohol and tobacco goods. Duties on these products are a potential revenue source that will help

fund the Universal Health Care Program of the administration in simplifying the current excise tax

system on alcohol and tobacco products and fixing long standing structural weaknesses, and by

addressing public health issues relating to alcohol and tobacco consumption. (Department of

Finance, 2018)

Likewise, higher taxes—and consequently higher costs—are seen as a deterrent to the

consumption of “sin” products, whose adverse effects are mostly borne by the poorer segments of

society.

SIN TAX LAW ON CIGARETTES

Smoking will be a costlier habit from 2018, with higher excise duties on tobacco under the

first package of President Rodrigo Duterte's tax reform.

Based on the new schedule for "sin" taxes, the duty on tobacco products will be raised to

P32.50 per pack from Jan. 1 to June 30, 2018. and further to P35 from July 1 next year to Dec. 31,

2019. The current rate stands at P30.

It will be increased further to P37.50 from Jan. 1, 2020 to Dec. 31, 2021, and to P40 from

Jan. 1, 2022 to Dec. 31, 2023. From Jan 1, 2024, the levy will be increased by 4 percent annually.

11
Under a 2012 law that restructured levies on tobacco products and spirits, the P30 tax per pack

will be increased annually by 4 percent from Jan. 1, 2018. (ABS-CBN News, 2017)

YOUTH

The Filipino youths are considered as the most valuable resource of the country. The

“Youth in National-Building Act” (RA 8044) which was enacted in 1995 established the National

Youth Commission and the National Comprehensive and Coordinated Program on Youth

Development. This act defined the Filipino youth as those with ages 15-30.

Currently, the Philippine have a projected 85.2 million population. The youth comprises

more than 40% of the total population. Of this, 21% are enrolled in high school, tertiary and

vocational schools, 22% are young peasants, 21% are contractual young workers in the urban

areas, 36% are unemployed and out of school and 4% are working students. (National Statistics

Office, 2014)

In this research, we will only have the CBA College Students as our respondents.

Conceptual Framework

CONCLUSION
WHETHER THE
SIN TAX REFORM
CBA COLLEGE
HAS AFFECTED
STUDENTS
IN UC- THE YOUTH’S
BANILAD CIGARETTE
CONSUMPTION

12
 The general concept of this study is to analyze whether the effective sin tax control

measures would consistently reduce consumption of cigarettes.

Noting the above figure regarding the current situation in UC-Banilad, CBA Students, the

researchers measure the purchase volume as the basis for cigarette consumption.

To determine the quantitative aspect of the data, the researchers gather information about

their consumption. The data for such values are obtained through the conduction of surveys to

acquire the necessary data that they need in order to find out the number of cigarettes consumed

and differentiate the results before and after the implementation of TRAIN Law.

In addition, to determine the measure of cigarette consumption, the researchers also take

into account and consider necessary factors in the analysis of the information obtained such as the

brand of cigarettes.

13
 CHAPTER III

METHODOLOGY

This chapter shall discuss the research methods available for the study and what is

applicable for it to use in response for the statement of the Problem in Chapter 1. Likewise, this

chapter presents the various procedures and strategies in identifying for the needed information of

this study.

Thus this part of the study presents and discusses the Research Design, Research

Environment, Research Respondents, and Research Procedures.

Research Design

This study will be using descriptive survey method in order to determine the awareness of

the sin tax law and its effect to the consumption pattern of smokers at University of Cebu- Banilad,

Cebu City, Philippines.

Flow of the Study

The research flow followed the input-process-output (IPO) approach, which served as the

structure and guide for the direction of this study.

The inputs include the demographic profile of the respondents such as their age, gender,

type of smoker and awareness of the Sin Tax Law and its effectiveness.

The process considered the conduct of questionnaires, data gathering, data analysis and

data interpretation using appropriate statistical computation.

The output of the study presents the proposal in the form of conclusion.

14
 INPUT PROCESS OUTPUT


 Profile of the  Conduct of
r e s p o n d e n t s: Questionnaires

1. Age
 Data
2. Sex Gathering
3. Type of Smoker

 Data Analysis CONCLUSION

 Data
Interpretation
 Awareness of

the Sin Tax Law

 Using
and its Appropriate
Statistical
effectiveness. Computation

Figure 2. Flow of the Study

15
Research Environment

University of Cebu - Banilad is located at the center of a residential cum business district

in Cebu. Offering students professional teaching instructions set on industry-based and world class

standard. Linkages and partnership with various industries allow a more significant immersion and

on-job training for our students.

College of Business and Accountancy is a program offered in University of Cebu – Banilad

that composed of Bachelor of Science in Accountancy, Bachelor of Science in Management

Accounting, Bachelor of Science in Accounting Information System and Bachelor of Science in

Business Administration majors in Financial Accounting, Marketing and Human Resources.

Figure 3: Map of Cebu

16
Research Respondents

The respondents of this study will be the students of the University of Cebu – Banilad

under College of Business and Accountancy who are cigarette smokers.

Research Instruments

The study will be utilizing a survey questionnaire as the main instrument in

gathering data. The researchers had allotted vigorous time, effort and cooperation in developing

their questionnaire so as to serve its intended respondents. The survey created using suitable

questions modified from related research. The survey was comprised of two parts: Part 1 will focus

on the profile of the respondents and Part 2 will focus on the awareness of smokers of the law and

its effects to cigarette consumption.

Research Procedures

Gathering of Data

This study will be conducted through online survey that will be answered by the students

from the College of Business and Accountancy.

The data gathered from this research instrument were tallied and computed for

interpretation according to the frequency of items checked by the participants. It is presented

through tables, graphs and interpretations.

Data Analysis Tools

The data gathered will be analyzed through the use of graphs and tables.

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 CHAPTER IV

PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

Presented in this chapter are the results and interpretations of the data gathered in the study.

In the analysis regarding the effects of higher sin taxes imposed on cigarettes to the students of

University of Cebu-Banilad—College of Business and Accountancy who smoke cigarettes, the

researchers formulated a survey questionnaire in gathering data from the respondents. By applying

the convenience sampling technique in choosing the respondents, the researchers selected

University of Cebu – Banilad, where the target respondents are enrolled.

Table 4.1 contains the summary of survey responses of the students in University of Cebu-

Banilad—College of Business and Accountancy. Only 87 (9% of the total population) were

selected to be the respondents of the study, as presented in Figure 4.1. The study is concentrated

to the affected sampled cluster which are those students of University of Cebu-Banilad—College

of Business and Accountancy who are smokers. Those who refused to be interviewed and those

who do not smoke are no longer part of the study.

Figure 4.1 Survey Responses

5% 4%

Declined
Do Not Smoke
Responded
91%

18
 Table 4.1 Enrolled Students who smoke

Enrolled Students who smoke in University of Cebu-Banilad—College of Business

and Accountancy

Responded Do not Smoke Declined Total

51 913 36 1000

Table 4.2 Consumption volume based on total number of packs consumed per month

Total Number of Cigarette Total Total Number of Cigarette Total

pack purchased per month pack purchased per month

per student per student

2017 No. of 2019 No. of

students students

15 51 765 10 51 510

Figure 4.2 Gender of the Respondents

19
 Figure 4.2.Shows that majority of the smoking populace are male. Table 4.2 shows the

total number of cigarette packs consumed by each student per month on 2017 and 2018. Before

the implementation of the TRAIN Law, the total consumption of cigarettes is 765 packs. Under

the implementation of the TRAIN Law, the total number of packs consumed is 510. There has

been a decline of 255 packs of cigarettes, due to the TRAIN Law.

Figure 4.3 Awareness level of smokers regarding Sin Tax Law

100.00%
90.00%
80.00%
70.00%
60.00%
50.00% Yes
40.00%
No
30.00%
20.00%
10.00%
0.00%
Aware about Noticed the Affected their
sin tax price diff purchase

In Figure 4.3, the graph shows that most of the smoking populace is aware about sin tax and

noticed the difference of price from 2017 and 2019. In details, 38 respondents (74.51%of the

total respondents) are aware with Sin Tax law while 46 respondents (90.20% of the total

respondents) noticed the price difference. Hence, it affected their purchase /consumption of

cigarettes. The 29 respondents (56.86% of the total respondents) answered that the price increase

affected their purchase/ consumption while the 22 respondents (43.14% of the total population)

answered that they still consume the same number of cigarettes before and after Sin Tax Law.

20
 CHAPTER V

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS

Summary of Findings

The purpose of this study is: 1) to know if higher sin taxes imposed on cigarettes under the

Tax Reform for Acceleration and Inclusion (TRAIN) Law affect the consumption of cigarettes of

the students of University of Cebu-Banilad under the College of Business and Accountancy, and

2) to determine whether the Philippine government has achieved its objective of reducing cigarette

consumption in the said location.

A descriptive method has been used by the researchers to gather data. The data from the

survey questionnaires had been gathered from the fifty-one (51) smoker (respondents) in

University of Cebu-Banilad—College of Business and Accountancy. The survey was conducted

using online survey.

First, the researchers found an accessible area to conduct the research activity. Due to time

constraints, University of Cebu-Banilad was the location chosen by the researchers. Second, an

inquiry to the college organization, common friends, and acquaintances was done in order to obtain

the list of smokers in the department. After that, a survey was sent online to their social media

accounts.

The researchers then gathered information from the chosen respondents as to the

consumption of cigarettes for the years 2017 (before the implementation of TRAIN Law) and 2019

(after the implementation of TRAIN Law) through survey questionnaires. They have formulated

questions to further support the study: 1) as to what brands of cigarettes the respondents usually

consume, 2) as to the shift of cigarette preference, due to the implementation of the TRAIN Law,

21
3) most preferred cigarette brands of consumers, and 4) number of cigarettes packs consumed for

the years 2017 and 2019.

After conducting the survey, discussions were made, and all the findings have been

summarized and discussed in table 4.2 and 4.3. As shown, there has been a decrease in the

consumption of cigarettes by the students of University of Cebu-Banilad—College of Business

and Accountancy. The reasons for such changes are mainly caused by the increase in selling price

due to the implementation of TRAIN Law and the consumption behavior of the consumers.

Conclusion

Based on the results of the data gathered, the researchers conclude that the effects of higher

sin taxes under the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN)

Law does greatly affect the number of cigarettes consumption of college of business accountancy

students.

After the survey and the procedures done by the researchers, results have shown that in

year 2017 and 2019 there is a significant effect on cigarettes consumption of college of business

accountancy students, as based on the graphs and charts that we have analyzed through the data

that we have gathered.

Thus, the null hypothesis is accepted and due to these reasons, the Philippine government

did meet its goals in reducing cigarette consumption.

Recommendations

As shown in the findings from the data, the following are hereby proposed: (1) Surveys

should be conducted to collect information on cigarette consumption in uc banilad as a whole

including the other department colleges because they provide collective and more reliable data

compared to one department only. (2) The legislators and the local government units can carry out

22
plans and programs that will further regulate the cigarette consumption of the public (3) Combine

price increases with a comprehensive cigarette prevention and control program for maximum

effectiveness. The newly implemented Tax Reform for Acceleration and Inclusion (TRAIN) Law

is effective as projected.

23
24
 BIBLIOGRAPHY

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https://www.census.gov.ph/

Cervantes, FM. Bills on Higher Tobacco, Alcohol Taxes Get Final House Nod. (2018 December)

Retrieved from https://www.pna.gov.ph/articles/1055614

Cigarette (2019 June 7) Retrieved from https://en.wikipedia.org/wiki/Cigarette

Cordillera Peoples Alliance Youth Center & Asia Pacific Indigenous. Review of the World

Program of Action for Youth Implementation in the Philippines (2009) Retrieved from

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Gender, Tobacco and Taxation: Cigarette Usage Behavior of Men and Women in the Philippines.

V. XXVII (2016 February) Retrieved from

http://www.ntrc.gov.ph/images/journal/2016/j20160102b.pdf

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http://www.ipsnews.net/2010/02/health-philippines-young-lives-up-in-smoke/

Henningfield, M. Smoking Tobacco (2019 May 23) Retrieved from

https://www.britannica.com/topic/smoking-tobacco

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Shiel, W. C. Definition of Cigarette. (2018, December) Retrieved from

https://www.medicinenet.com/script/main/art.asp?articlekey=19282

Smoking. (2019 May) Retrieved from https://www.britannica.com/topic/smoking-tobacco

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 Smoking Prevalence and Attributable Disease Burden in 195 Countries and Territories,

1990-2015: A Systematic Analysis from the Global Burden Disease Study. (2017 May

13) Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5439023/

The Tax Reform for Acceleration and Inclusion (TRAIN) Act. (2019 May) Retrieve from

https://www.dof.gov.ph/index.php/ra-10963-train-law-and-veto-message-of-the-

president/

Train Explained How Cigarette Prices Will Change With Tax Reform. (2017 December) Retrieved

from https://news.abs-cbn.com/business/12/22/17/train-explained-how-cigarette-prices-

will-change-with-tax-reform

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26
 Appendix A

Survey Questionnaire

27
28
 Appendix B

CURRICULUM VITAE

PERSONAL INFORMATION

Name : Ma. Ann Therese C. Apura

Date of Birth : June 12, 1999
Address : Blk 2, Lot 7 Northwoods Residences
Canduman, Mandaue City, Cebu
Contact No. : 09177914114
Email Address : anntherese.apura@gmail.com

EDUCATIONAL BACKGROUND

Primary EUGENIO S. DAZA PILOT ELEMENTARY SCHOOL

Brgy. Balud II, Borongan City, Eastern Samar
2005-2011

Secondary EASTERN SAMAR NATIONAL COMPREHENSIVE HGHSCHOOL

Brgy. Alang-Alang, Borongan City, Eastern Samar
2011-2015

Tertiary UNIVERSITY OF SAN CARLOS

P. del Rosario St., Cebu City
2015 – 2017

UNIVERSITY OF CEBU-BANILAD
Gov. M. Cuenco Ave., Cebu City
2017 – Present

29
 CURRICULUM VITAE

PERSONAL INFORMATION

Name : Renee Mae Broñola

Date of Birth : November 29, 1998
Address : H. Pepito St., Poblacion Oriental,
Consolacion, Cebu
Contact No. : 09453815034
Email Address : bronz64@gmail.com

EDUCATIONAL BACKGROUND

Primary ST. LOUIS COLLEGE-CEBU

Sudlon, Maguikay, Mandaue City, Cebu
2005-2011

Secondary MANDAUE CITY SCIENCE HIGH SCHOOL

Ibabao-Estancia, Mandaue City, Cebu
2011-2015

Tertiary UNIVERSITY OF SAN CARLOS

Nasipit, Talamban, Cebu City
2015 – 2016

UNIVERSITY OF CEBU-MAIN
Sanciangko St., Cebu City
2016-2017

UNIVERSITY OF CEBU-BANILAD
Gov. M. Cuenco Ave., Cebu City
2017 – Present

30
31
 CURRICULUM VITAE

PERSONAL INFORMATION

Name : Rica M. de Erio

Date of Birth : February 15, 1996
Address : Blk 6, Lt. 27, Happy Homes Subd.,
Kagudoy Rd., Brgy. Basak,
Lapulapu City, 6015
Contact No. : +63 915 466 7449
Email Address : ricamdeerio@outlook.com

EDUCATIONAL BACKGROUND

Primary Saint Bernard Central School

Malibago, Saint Bernard, Southern Leyte
2008

Secondary Cristo Rey Regional High School

Malibago, Saint Bernard, Southern Leyte
2012

Tertiary UNIVERSITY OF CEBU- BANILAD

Banilad, Cebu City
2012-2014

UNIVERSITY OF CEBU- BANILAD

Banilad, Cebu City
2017- Present

32
 CURRICULUM VITAE

PERSONAL INFORMATION

Name : Farha I. Kamlian

Date of Birth : December 23, 1993
Address : Bakilid, Sacris Road Mandaue City, Cebu
Contact No. : +63 910 701 1902
Email Address : farhaakamlian@gmail.com

EDUCATIONAL BACKGROUND

Primary CLARET SCHOOL OF ZAMBOANGA CITY

Ruste Drive, San Jose Road, Zamboanga City
2006

Secondary CLARET SCHOOL OF ZAMBOANGA CITY

Ruste Drive, San Jose Road, Zamboanga City
2010

Tertiary UNIVERSITY OF CEBU- BANILAD

Banilad, Cebu City
2017-Present

UNIVERSIDAD DE ZAMBOANGA
Don Torribio St., Zamboanga City
2015

ATENEO DE ZAMBOANGA UNIVERSITY

La Purisima St., Zamboanga City
2012

33
 CURRICULUM VITAE

PERSONAL INFORMATION
Name : Reese Christine T. Rosaroso
Date of Birth : June 19, 1989
Address : Deca Homes 4 Bankal Lapu-Lapu City
Contact No. : 09993170087
Email address : reeser916@gmail.com

EDUCATIONAL BACKGROUND
Primary LAHUG ELEMENTARY SCHOOL
Lahug Cebu City

1996-2002

Secondary UNIVERSITY OF CEBU MAIN CAMPUS

Sanciangko for. Osmena Blvd Cebu City

2002-2006

Tertiary. UNIVERSITY OF CEBU BANILAD CAMPUS

Gov. M. Cuenco Ave., Cebu City

2016-present

34