With respect to the rates prior to the TRAIN law, bracket
(a) was subject to 2 percent, bracket
(b) was subject to 'P12,000 plus 20 percent of the value in excess of P600,000,' bracket
(c) was subject to 'P112,000 plus 40 percent of the value in excess of P1.1 million' and bracket
(d) was subject to 'P512,000 plus 60 percent of the value in excess of P2.1 million'; on the other hand, after the effectivity of the TRAIN law, bracket
(a) is subject to 4 percent, bracket
(b) is subject to 10 percent, bracket
(c) is subject to 20 percent and bracket
(d) is subject to 50 percent.
Meanwhile, the overall pattern for low calorie claims turned out to be fairly closely matched to the overall pattern for food launches by calorie bracket
, with more claims appearing in those brackets
that represented a greater proportion of total launches.