#t:feature

Season: Autumn

Kaoru: Sigh…

A few days ago, I saw Kanata-kun beg Anzu-chan for his “exclusive outfit”[1] and I was surprised it’s possible to request for something like that.

Ever since that day, somehow I can’t seem to take my mind off of it.

Since the order of outfits to be made depends on Anzu-chan, I thought of just quietly waiting for my turn but…

I know myself better than that. The feeling of wanting Anzu-chan to make my “exclusive outfit” probably just got stronger.

I’ve been waiting restlessly everyday for her to contact me. I can’t even count the times I have looked at my phone, expecting a HoldHands notification from her.

Rather than getting all fidgety like this… should I just try the same approach that Kanata-kun did?

If I were to compare Kanata-kun back then and me right now, there’s not that much difference in terms of begging Anzu-chan for the “exclusive outfit.”

Everyone besides me in my unit has their own exclusive outfit already, that’s why I want one for myself, too.

I’d be lying if I didn’t want UNDEAD’s exclusive outfits to be completed as soon as possible.

If I remember correctly, Kanata-kun prepared quite a lot for his little game before he told his request to Anzu-chan.

I need to plan for something that Anzu-chan can enjoy. And I should find a time when she’s not already busy with her work as it is.

Alright, that’s settled! But before I get ahead of myself, I should start by having a good understanding of what’s going on with Anzu-chan at the moment. I’ll message her on HoldHands now…

Or―

Yeah, I just really want to see and talk to her…

Kaoru: (…I heard she is at StarPro’s office so here I am on the 20th floor without that much thought.)

(I guess I’ll try next time if I don’t get the chance to talk to her today一)

Tatsumi: Kaoru-san.

Kaoru: Eeek…!?

T-Tatsumi-kun! You surprised me!

Tatsumi: I apologize for frightening you. You were pacing back and forth in the corridor with an uneasy expression so I was worried for you.

If there is something you need from StarPro, shall I tell them there’s someone waiting outside?

Kaoru: Mm..~ I’m not here for any errands but there’s something I want to discuss with Anzu-chan so I’m looking for her, you see..

I heard about something like her being in StarPro office around this time so I came here. I do look like I’m waiting for an ambush here in the corridor, huh… I really should have contacted her beforehand…

Tatsumi: Is that so? I think Anzu-san would be at the conference room at this hour.

Tatsumi: I shall call for her, then. Please wait for a moment.

Kaoru: W-Wait…! Huh…!?

(Tatsumi-kun is really leaving!? Is he really going to get her… wha…? What’s happening?)

(He came back with Anzu-chan!? W-Wait wait wait, my heart isn’t prepared at all for this!)

Tatsumi: I apologize for keeping you waiting. I have Anzu-san here with me, Kaoru-san.

Kaoru: (This is way too ahead of what I imagined in my mind….!)

I’m sorry for calling you all of a sudden like this, Anzu-chan.

U-Uhm… There’s something I need to talk to you. Is today… Er, I mean… uhm, it doesn’t have to be today, but we can talk anytime you’re free.

I was, uhm, wondering if we can have lunch together. There, I finally said it.

…How about it?

…Eh? We can go after this? A-Are you sure?

Th-Thank you! That makes me really happy!

I see, so your meeting just reached a stopping point. I’m glad I got the timing right, then… ♪

Since it’s a sudden invitation, we can’t really leave right at this moment, right? I can wait for you in front of the building.

How does 20 minutes sound? Alright, I’ll see you in 20 minutes~

… (Escorts Anzu back to the office)

Tatsumi: Fufu. I’m glad you were able to peacefully discuss with Anzu-san.

Kaoru: Thanks, Tatsumi-kun. Even though you just went along with it, I was able to invite Anzu-chan for lunch thanks to you.

Tatsumi: Don’t mention it. I prayed that Kaoru-san’s troubles would be resolved… ♪

(20 minutes after…)

Kaoru: Whoa there, no need to run! I wasn’t waiting for that long. I don’t want you falling over now, take it easy. 

The elevator was stuck for a while, I really thought I wouldn’t be able to make it~ That’s why I also just arrived here.

Even though I tried to make time for leeway to get to the building, the elevator wasn’t moving. I wasn’t late but I just barely made it in time to get to the office.

It would have been better if I just used the emergency stairs in the beginning but whenever I see the number of stairs I need to climb, I think that maybe waiting isn’t that bad.

…Are you breathing alright now? Okay, good, you look better.

Since we’re going to talk about work to an extent, we can go somewhere around ES. Is COCHI okay? 

Sure, no problem. By the way, thanks again for going out of your way to make time for my sake.

(...? Just now… did Anzu-chan say “I should be the one saying that”?)

Kaoru: (Hm~m. I wonder what did she mean by “I should be the one saying that”? Did she need something from me too by chance?)

(At a glance, she seems to be the same as usual. Or rather, she’s not paying that much attention to me while we’re eating.)

(Could it be she’s uneasy because I’ve never been the type to cut to the chase?)

Do you need another refill for your drink, Anzu-chan? I’m just about to call for the waiter, too.

You want to hear about what I want to discuss with you after our drinks? How did you know I wanted to talk to you about something?

…I see. Tatsumi-kun passed it on to you when he called for you.

Yup, that’s right. There’s something I want to talk to you about.

I… Actually… I want to talk to you about my exclusive outfit.

Eh? W-Wait, did I just say something that scared you?

…Ah, so that’s what it was. You were also thinking of talking to me about my exclusive outfit.

That’s why you said “I should be the one saying that.” I was kinda~ curious whether you needed something from me.

So you’re having trouble trying to come up with an idea for my outfit… I never would have guessed.

Can you tell me which parts you’re at a loss with? Since I’m here, I’ll do whatever I can to help.

……

The way I changed, huh… It’s true that compared to last year, my manner and ambiance may be different. The me from long ago was… well, there’s a lot of things I wasn’t happy with.

If I've already noticed how much I changed, then it must be more obvious to the people around me.

And even Anzu-chan thinks so too, because you watch our TV shows and live performances, and you read our magazines… So you also check up on me often…

It does seem like the difference between my past self and my present self is quite a lot. And what you were really worried about is what I really like and what suits me…

…Did I get all of that right?

Refers to Kanata's FS Story "everyone and the sea and me"

Season: Autumn

Kaoru: Ahaha, I’m glad I got it correctly. Or more like, I’m relieved because I wanted to talk to you more or less about the same thing.

You should relax your shoulders a bit more, Anzu-chan. …But I’m not sure if you would want to hear that from the person who got you feeling all troubled.

I’m also glad we can think about my outfit together from here on out.

Since you’re earnest about taking what I want into consideration, I also want you to get to know me better.

So, what can I do to help with my special outfit? Can you tell me what you have in mind?

Kaoru: (She said she wants to listen to me talk about myself one more time.)

(So I suggested that we can take a stroll around ES while we’re at it.)

Kaoru: (Now I find myself beside Anzu-chan, spending time with her like this. With the way things are going… is this what I think it is–)

(N-Nope, nope, I shouldn’t get too ahead of myself! We’re just going to talk about my exclusive outfit… Get yourself together, Kaoru!)

Kaoru: Uhm, I did say I was going to talk but I’m not sure what I should talk about. What's a good topic that could be useful as a reference for making an outfit, anyway?

I guess we can start with something cliche like, things that I like?

Well, I think you already know this but, the fact that I’ve always liked the sea has never changed.

But even though I keep on saying I like the sea, I was so busy this summer that I wasn’t able to go there as much as I would have wanted.

That’s why I really enjoyed myself when we all went to the sea for Kanata-kun’s outfit just recently♪

Things like walking along the shore or making sand castles… I find any activities at the beach really special to me.

…Yup, it’s just exactly as you said. I also love surfing.

Oh, so you read the magazine feature last month. Okay, where were we… You were saying you want to go to a place where it’s famous for surfing?

To be honest, I’ve been eyeing that place too~ Not just to go surfing, but also to simply listen to the sound of the waves or spend my time along the shore at my own leisure.

Now that I think about it, ways of having fun at the beach are changing little by little…Or it’s more like you can do so much more at the beach now.

Besides doing the things I like, I love the thrill of that change; it brings me new ideas and aspirations on how I can spend my time there. I wonder if it’s because I’m all grown up now ♪

Back then, I would get all giddy like a child when I visited tropical places. I felt so free and I can't help but let loose on an unfamiliar island…

—Oh, look over here.

This shop’s display has goods and artwork all lined up. They remind you of the freshness of the seashore for some reason, don’t they?

Just like with interior design, same goes for fashion. It's pretty handy when I can include the things I like into my daily life which makes me appreciate it more often.

Since we were already on the topic of the things I like, I thought that I might as well add that.

I’m staying at a dorm right now, so it might be difficult to put it somewhere in our room. If I had my own room, then maybe…

Oh! Yeah, I was looking at that garland over there. It got your attention too? The motif has this pleasant feeling that really stands out from the rest♪

(Anzu-chan, you’re really taking notes. I thought of presenting myself in an exaggerated way, but it looks like it’s alright to keep on talking about the little things about myself.)

(Hmm, yeah… It’s actually better if she gets to know me like this, little by little.)

(Next, I want to bring her to a place where we can have a longer conversation. Maybe that pastry shop that serves yummy pancakes or the book cafe I recently came across–)

Wanna move on to the next store, Anzu-chan? There’s still a lot I want to tell you…♪

Several days later…

Kaoru: Aa~h, what should I do…! I just can’t choose one from all the designs Anzu-chan gave me. They all look great…

No, no, that wasn’t a compliment! I’m sincerely thinking it through, so I can’t really decide on something. I’m so sorry for taking your time.

But when I think about how Anzu-chan came up with these for me, one design is just as–

(Hm? This one concept in particular is completely different. It looks like a rough draft compared to the others…)

What’s wrong, Anzu-chan? You seem anxious about the sketch I’m looking at right now.

So you didn’t want to give this to me… Is this not included in the list of the designs you initially thought of for the outfit?

…Oh, uhm, I’m sorry for putting you on the spot like that. Okay, but listen to me for a sec.

Is this also a concept you came up with for me?

I see, that’s a relief… I was curious so I thought I’d ask. If this was for another person, I’d feel down about it.

While thinking of ideas, you remembered the stuff we talked about and the things we saw. You wanted to draw it by all means, but all you finished was a sketch…

It just means that you really put your heart into this one, right?

…Say, Anzu-chan. Do I really have to exclude this design from the concepts I’ll choose for my outfit?

Mm, yeah, thought you’d say that. But to be honest, I’ve grown to like it.

What I shared to you on that day, I mean all of it. So if this outfit can capture the memory we had, I think it would best describe my sincere feelings.

I can already picture myself up there on the stage… I can’t wait for everyone to see how I’d look in this outfit.

Seeing as you’re worried with this one, this might not be the outfit but…

I just know I’ll completely pull it off. You do think I’m good-looking, don’t you? 

Hey now, why are you laughing at that~? I’m imagining myself giving a performance where I can steal the hearts of every one of my female fans, I mean it.

(At that moment, I’ll also charm Anzu-chan with my performance. I’m not gonna say that one out loud, of course.)

So, let’s move forward with this direction?

…”If you already have an image of the stage and the performance, then there’s no reason to say no,” you say? Are you okay with it?

“Because more than anything, I want to encourage you as an idol”…?

Me as an idol…

Don’t worry about it. The fact that Anzu-chan believes in me as an idol and gave me an OK is more than enough for me.

Kaoru: Because it’s going to be an outfit that Anzu-chan made for me, I’ll absolutely cherish it. I’m sure I’ll look good in it.

I’m certain I’ll show you something that will exceed your expectations, so look forward to it…♪

Season: Autumn

Adonis: —It’s been a while since I had lunch at the garden terrace like this. Usually, I would buy my food from the vendor store.

Moreover, it’s also been a while since I ate lunch together with you, Anzu.

You could use the staff canteen and other facilities back at ES, after all. Ever since you moved to the Producer course, I barely get the chance to see you.

…Yes, I even used to tell you which bread on the display tastes good. That does bring me back.

That was when you just recently transferred to our school. I could still remember like it was yesterday when I called out to you when you looked like you didn’t know your way around.

You’ve become so strong-willed I could hardly recognize you now, to the point you’ve become a capable Producer to everyone, but…

Your thin physique still remains the same as always. I know you have to grow accustomed to a lot of things in ES, so I’m worried. Eat a lot of meat, so you’ll grow stronger.

…Why are you going through your bag?

Are those documents for the exclusive outfit we talked about yesterday? Sure, let me have a look.

………

Oh….

(........)

After school, on that same day

Adonis: …Oogami, are you here?

Koga: Huh? That you, Adonis? Yeah, come in.

Adonis: Excuse me.

Koga: Hey, what’s up? You need somethin’ from the Light Music Club?

Adonis: No, I don’t need anything from the Light Music Club. It’s you, actually. The truth is—

…Last night, I tried out a VR headset.

Koga: What? VR…..?

Adonis: Yes…. My roommate, Yuuki, purchased one, so I got to play it along with Morisawa-senpai.

I remember being uncomfortable by having my field of vision blocked by this mysterious equipment, but it was only for a moment.

I then found myself standing alone in an unfamiliar territory. In my mind, I knew it’s nothing but an illusion but…

I was so immersed by my surroundings that I ended up getting deceived that it was reality. It was a strange but wonderful experience. You should try it yourself sometime, Oogami.

Koga: Uh… y-yeah… It does sound interestin’, with the way you described it.

Adonis: …..I’m sorry. I ended up boring you once again. I’m still no good with words, no matter how much time has passed.

Koga: Agh~.... The hell are you sayin’? You’re not boring me at all, and miss me with that ‘no good with words’ shit.

You ain’t do anythin’ that makes no sense. And I can tell there’s somethin’ on your mind, an’way.

'Sides, aren't you busy or somethin'? You don't usually pop outta nowhere to make a fuss about things.

Pretty sure there’s another reason, yeah?

Adonis: ….You saw right through me. I really can’t get past you, can I?

Koga: Hah, ‘course I can! No matter what you say, you’re my buddy, after all.

That's why... don't ya dare hold back. Say what you wanna say when you're with me. You don't have to ask me twice - if something's botherin' your lil heart, then, I'll hear ya out, alright?

Adonis: Thank you, Oogami. I’ll keep that in mind.

…To tell you the truth, it’s now my turn to have my exclusive outfit made. We had a meeting about it earlier at the Garden Terrace.

Koga: Your exclusive outfit, huh… Well, I’m sure she’s gonna make something that’ll look the best on you.

So what’s it gonna be like? I’m guessing it’s gonna be Arabian themed?

Adonis: …….

Koga: Oi, what is it? You’re keepin’ me in suspense here.

Adonis: ….Yes. It’s just as you thought, Oogami. In the concepts she showed me earlier, Anzu incorporated a lot of motifs from my homeland.

As soon as I laid my eyes on her designs, my heart was overjoyed. I had no doubt that it would become a wonderful outfit. However…

It’s frustrating that I can’t properly elaborate on this certain feeling. Whenever I try to put it in simpler terms, it gets stuck within my chest.

….I love my homeland dearly but I’m still far off from being able to carry it on my shoulders.

With the way I am right now, it got me thinking if it’s alright for me to take reference based on my homeland. ….No.

Perhaps it’s more of a question of whether or not that is the right outfit for me.

No matter how much time I’ve spent in Japan, how many conversations I’ve had in Japanese, in the eyes of Japanese people, I’m still a foreigner. The color of my skin, my physique, the culture that I grew up with; they’re all foreign.

One thing I have realized from the “Specialized Music Ward”[1] was that misunderstandings can arise from matters like these.

But this does not mean I’m blaming Anzu for this. By no means do I ever intend to blame her.

Still… I don’t know. It makes me wonder if using motifs from my homeland would accurately represent my true self.

What if it's only because I look different from a Japanese person?

For example, if I had a skin color like yours or hair as lovely as Kanzaki’s, do you think it would bring the same feeling?

Koga: ……

Adonis: This sentiment, perhaps to you, is incomprehensible. It’s difficult to convey it even through sign language.

It’s pathetic that I’ve been doing nothing but to feel down about it.

Koga: Hey, don’t worry 'bout it~ Y’know what, I’m actually glad. You’re a guy of few words and you tend to keep things to yourself, but look at you now, openly sharin’ your troubles with me.

Adonis: ….Is that so? It’s not like everyday that I get to talk one-sidedly this much. Even I’m surprised at myself.

You’re the only one I can talk about things like these, Oogami.

Koga: Heh, damn right I am. What did I say, we’re buddies, aren’t we?....♪

I already sound like a broken record but, y'know I won't get tired listenin' ‘til you feel better, so just say whatever's on your mind.

Adonis: I will. Thank you.

Reference to the tour event story "Learning From the Past/Succession Match"

Season: Autumn

Adonis: (Putting feelings into words is hard, but it’s even harder when they’re already vague as it is.)

Thank you for listening throughout everything, Oogami.

Koga: Yeah, don't sweat it~ 'Gotta say, you figured somethin' out, don'cha? I could tell from that look on your face.

Adonis: My expression… Now that you mention it, it does feel like a weight is lifted off of my chest.

It appears all this pent-up frustration inside me is gone. It’s all thanks to you accepting me.

Koga: Now you’re exaggeratin’~ I was just simply listenin’ to you talk about what’s on your mind.

Adonis: You say that, but I would have never stopped feeling distressed over this matter, if it weren't for you.

I am fortunate to have a friend—a buddy like you.

Koga: Haha, it’s only common that ya listen to your buddy.

Now that’s all sorted out, first off, you should tell Anzu herself about what you feel about your exclusive outfit, yeah?

Put some faith in her. I’m sure she’ll get what you’re tryin’ to say.

—Ain’t that right, Anzu?

Adonis: …..!? You mean, Anzu was here this whole time?

Koga: Yeah. She’s in that coffin over there…

…Hah? Don’t just go knockin’ on the lid, come on out.

Adonis: Perhaps she can’t get out of the coffin. Wait a second, I’ll try taking it off.

Koga: Tch, didn’t I tell you to come out soon after I call out your name? You’re embarrassin’ me here!

….I threw out our signal too suddenly so you panicked and now you can’t get it open? Oh, uhh… my bad.

Adonis: Did you hear everything I said up until now, Anzu?

Koga: Before you showed up, she was here asking me for advice. Seems like she noticed there’s somethin’ off with ya.

Koga: So when we heard you comin’ over here, I told her to go and hide in the coffin. So you should blame me, not her.

Adonis: I don’t intend to blame anyone. Rather than feeling angry, I’m simply just surprised at what’s happening.

Koga: That so? Ya got me worried for a sec.

Heh, that coffin's useful for once. Always thought of it as junk lying around in the clubroom.

I told Sakuma-senpai to bring it home with him, but he refused and began making stupid excuses….

Adonis: I’m sorry. I also tried to take away the coffin from this room but the twins insisted “they’ll feel sad if they lose their luggage compartment”, so I lost.

….Why are you apologizing to me, Anzu?

…I see. You feel regretful for eavesdropping in our conversation.

Just like what I told Oogami, I’m not angry. That’s why you shouldn’t make that sad face. It pains me when you look at me with that kind of expression.

Moreover, I should be the one apologizing to you. I wasn’t able to say what’s bothering me so I caused you to worry about me.

Koga: Whoa, are we havin’ some kinda contest, bowing your heads like that? You both really do think alike ♪

Aight, my job here is done. Have a proper conversation with each other, y’hear me?

Adonis: Oogami… you really left us alone?

…I’m also feeling a bit embarrassed now that it’s suddenly just the two of us.

But now’s not the time to keep quiet. Regarding my exclusive outfit… I want to talk about it one more time.

More specifically, about the motifs. While I was talking with Oogami earlier, there was something I remembered.

When I was a small child, I used to travel with my father for just a little while. During those times, he taught me a song.

Even now, I can still remember the melody quite clearly. It’s one of my most cherished memories of my homeland.

….Do you want me to sing it?

Understood.

♪〜♪〜♪

…How was it?

I see. You experienced the scent of the sand and the soothing feeling of the wind, right?

Hmm… the meaning of the lyrics? It’s a song about declaring your love for someone, which my father once sang to my mother.

….You’re blushing so much that it’s making me feel embarrassed too.

But I know what you meant, Anzu. Whenever my father sings it to me, he brings in the wind with him. As the wind is not bound by any borders and goes where it pleases, it makes me believe that the wind means freedom.

With that in mind, I've decided I want to be like the wind. I will be the breeze that blows between my two nations.

Adonis: I ask that you consider my exclusive outfit once again. But this time, let’s think about it together.

…Thank you for giving me your approval. As expected, a smile suits you better.

It’s almost time for the school to close. Let’s continue this outside.

If it’s alright with you, do you want to stop by a cafe?

There’s a shop you want to go to? ….An Arabian-themed cafe? I did not know there was a cafe like that.

It might be different from what I have back in my homeland, you say? Don’t worry about it.

Anpan, curry rice, neapolitan spaghetti…. There are plenty of foreign cuisines that have evolved in their own unique way in this country.

It’s a good opportunity to see for myself how my culture has been accepted and adapted in this area.

I’m looking forward to seeing what kind of cafe it is. Let’s go, Anzu.

           The main reason behind this is that on January 1st of the new year, TRAIN law,—not a literal such as the MRT or the LRT, unfortunately; we’ll still see how these systems will change or improve—or the Taxation Reform for Acceleration and Inclusion program, has taken full effect and clearly not every “Juan” is happy about it.

           First things first, however. What is TRAIN Law, and why is it hailed to be beneficial for each and everyone? Moreover, if TRAIN law is intended to have good objectives, then why is it earning negative feedbacks?

           According to the Department of Finance (DOF), TRAIN is the first of a series of packages of the comprehensive tax reform program (CTRP) envisioned by President Rodrigo Duterte’s administration, which all in turn seek to correct deficiencies in the preexisting tax system to make it simpler, fairer, and more efficient.

           Prior to that, the previous taxation system has been deemed inequitable, or in simpler words, unjust.

           In relation to this, based on the previous tax system, an employee who is earning an annual salary over P10,000 but not over P30,000 has a tax rate of P500 + 10% of the excess over P10,000, wherein with the newly implemented TRAIN Law: workers, laborers, and employees who earn an annual salary of P250,000 and below are now exempted from paying personal income tax. Now, these people can enjoy an additional take-home pay of P1,541.83 to P2,683.84 from the year 2018 and beyond.

           Good news… right?

            Well here’s the thing. TRAIN Law isn’t only about 0% tax rate for P250,000 and below annual earners. Because associated with the Tax Reform for Acceleration and Inclusion program are the following: Sweetened Beverage Tax, Tobacco Excise Tax, Petroleum Excise Tax, Automobile Excise Tax, Cosmetic Tax, Estate Tax, Donor’s Tax, Coal Excise Tax, Mining Tax, and of course the updated Value Added Tax.

           Boy that’s a lot of taxes, isn’t it?

           To narrow things down, let’s take the Sweetened Beverage Tax as an example. Under TRAIN Law, all beverages that use caloric and non-caloric sweeteners will be taxed P6.00 per liter. These include cola drinks and other soft drinks, powdered drinks, and fruit juices. While on the other hand, drinks that use high fructose corn syrup (HFCS) will be taxed P12.00 per liter. But of course, there will always be an exception to the law—milk, 3-in-1 coffee, 100% natural fruit juice or vegetable juice, medically-indicated beverages, as well as drinks that use natural sweeteners such as coco sugar or stevia are all on the safe zone.

           Now Filipinos being an avid fan of cola drinks are clearly unhappy about this. As a matter of fact, in late 2017, there was an ongoing petition on Facebook prevent the Sweetened Beverage Tax as it will greatly affect small-time sari-sari store owners as well as simple sidewalk vendors in fear that the general folks will not choose to buy soft drinks anymore.

           In addition to this, there’s also the Tobacco Excise Tax, more famously known as Sin Tax, which is seen to somehow be the answer for people to quit smoking. Initially, during the first six months of 2018, excise taxes on tobacco products will increase to P32.50, then will eventually rise to P35.00 during the remaining six months until 2019. From 2020 to 2021, the tobacco tax will rise to P37.50. A fixed tax of P40.00 will be imposed on 2022 to 2023. From 2023 onwards, tobacco taxes will rise 4% annually.

           Liquefied Petroleum Gas or LPG is taxed P1.00 tax per liter in 2018, P 2.00 tax per liter in 2019, and P3.00 tax per liter in 2020. Diesel will be taxed P2.50 per liter in 2018, the P4.50 tax per liter in 2019, and P6.00 tax per liter in 2020. Gasoline, both regular and unleaded, will have a raised tax from P4.35 per liter to P7.00 in 2018, P9.00 per liter in 2019, and P10.00 tax per litter in 2020.

           While TRAIN law is clear on its goal to create a more just, simpler, and more effective system of tax collection, wherein the rich will have a bigger contribution and the poor will benefit more from the government’s program and services, many are still saying that TRAIN Law—despite its aforementioned established goals and objectives—appears to be “anti-poor.”

           Moreover, as employees who earn P250,000 and below annually are rejoicing their 0% tax rate, below minimum wage earners now bear the burden of the increase in excise tax as they will not benefit at all from the income tax exemption. While 7.5 million Filipinos are enjoying their extra take-home pays, there are remaining 15.2 million Filipinos who are struggling with the new tax system.