LESLEE DAVE ARPON
In order to create a simpler, more just and effective system of tax collection for individuals, the government passed the Tax Reform for Acceleration and Inclusion (TRAIN) Law, or Republic Act No. 10963, which took effect on January 1 this year. As the first quarter of the current year draws to a close, the changes to individual income tax provision below, as implemented by the Revenue Regulation No. (RR) 8-2018, must be embraced: