The Philippines, with a maximum personal income tax rate at 32%1 and a corporate income tax of 35%,1 has one of the highest income tax rates among the Association of South East Asian(ASEAN) member states.2 The new administration is now campaigning to lower the ceilings on capital and personal income tax, through a proposal originally passed in September 2016, and amended in January 2017, following public and private sector opposition for its immediate imposition.3 In its Explanatory Note, House Bill No. 292, "An Act Imposing Excise Tax on Sugar-Sweetened Beverages by Inserting a New Section 150-A in the National Internal Revenue Code of 1997, as Amended," cites this as the reason for imposing an, "excise tax of ten pesos (Php 10.00) on sugar-sweetened beverages, the rate of which shall be increased by four percent (4%) every year thereafter effective on January 1, 2017."4 According to the proposed bill, "this measure is proposed to provide additional revenue collections for our country," further claiming that, "this house bill is timely in its submission as one of the new administration's policies to pursue reforms in income tax rates.

OBJECTIVES: This study aims to describe the demographic profile and determine the proportion and Active Aging health determinants of staff, faculty, and retired employees who are 55 years of age and older. METHODS: Mixed qualitative and quantitative methods, community-based, and participatory. Participants were working and retired faculty and staff, age 55 years and over, living within an urban campus of a University. The University Ethics Review Board approved the protocol. Focus group discussions (FGDs) led to the development of a pretested survey instrument. Additional health data were obtained using a validated Comprehensive Geriatric Assessment (CGA) tool. Trained and certified health professionals conducted the CGA. A Senior Geriatrician adjudicated the final diagnoses. Progress reports and validation workshops were conducted with study participants, content experts, and stakeholders. CSPRo, SPSS, and STATA were used to generate and analyze disaggregated data. RESULTS: Two hundred thirty-one (n=231) agreed to participate. The matched dataset was used in data analysis, representing a total of n=192 completed both surveys and CGA interview. Of the top 10 Geriatrician diagnoses, the highest-ranking non-communicable disease was hypertension and the top sensory diagnosis was presbyopia. Three of the self-assessed conditions were vision-related. They had better oral health than the recent national report. Most were highly independent and functional. The majority rated their QOL as good. Most had access to health insurance and a University Health Service. CONCLUSION Non-communicable diseases and visual disorders were the most common medical problems among working and retired university workers 55 years and older, living within the campus. To reduce NCDs, maintain functional independence and achieve a better quality of life especially among the retired, programs for older persons are recommended. These include access to medication, improved health financing, and senior wellness programs during and after employment. The results of the study will help understand and create a Framework for Active Aging that is relevant to this academic community.