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This research provides information about their perception, whether the Sin Tax Law is helpful or not and also to determine the changes in their smoking practices before and after the implementation of the said law. Ninety nine (99) respondents from the two Barangays were randomly selected. The data was gathered through an interview using guided questionnaire in which the respondents are teen smokers ages 13-19 who are 4Ps beneficiaries. The prices of cigarettes before the implementation of law were the following: CANNON 1php, MARLBORO 2php, HOPE 1php, and MIGHTY - .50 cents. After the implementation of the law, the prices of cigarettes were doubled.