The effects of the sin tax reform law of 2012 to tobacco farmers of amulung, cagayan

The Sin Tax Bill which was signed into law last December 2012 and is now known as Republic Act No. 10351 or Sin Tax Reform Law and took effect on January 2013, is seen to be of great help to lessen the huge number of smokers in the country. Philippines ranked second in number of smokers and have the highest number of female smokers in the 10-member association of Southeast Asian Nations. Aside from this reason, the implementation of Sin Tax Reform Law is an important catalyst in reaching the government's revenue and health targets in the coming years. It is primarily a health measure with a revenue implication, but most fundamentally, it is a good governance measure. This study aims to determine the effects of Sin Tax Reform Law to the tobacco farmers in Amulung, Cagayan. The study is limited to section 8 and 9 of RA 10351 or the Sin Tax Reform law. The study is contained to Amulung, Cagayan Tobacco Farmers for the reason that the area is the primary producer of tobacco in Cagayan. The researcher chose to focus only to section 8 and 9 of the law for the provision of the said law specially give assistance to tobacco farmers and the financial support for displaced workers of the tobacco industry. Based from the findings of this study, majority of the tobacco farmers in Amulung, Cagayan are married when they started planting tobacco, started farming in their mid 20s to early thirties and found out that the law does more good than harm to the tobacco industry for the law contains provisions that provides programs and projects not just to the displaced workers but also to the current tobacco farmers. Though, the law does good for the farmers it is necessary that the government should have sufficient measures in checking that the funds appropriated to Tobacco Industry really goes to right beneficiaries and that there should be an independent municipal body, organized by the Office of the Ombudsman and Commission on Audit that will have the sole and exclusive power over the implementation to conduct investigation on complaints against the misuse of these funds.