NTRC Official Website

About NTRC

• Historical Background
  

• Mission
  

• Organizational Chart
  

• Functions
  

• Budget (2012)
  

• NTRC Officials Directory
  

• Jobs at NTRC

Task Force on Fees and Charges

• Fees and Charges
  

• Laws/Issuances on Fees and Charges
  

• Role of the NTRC on the Task Force on Fees and Charges
  

• NGAs Collecting Fees and Charges
  

• Collection from Fees and Charges
  

• Top 10 Collecting Agencies
  

Fiscal Incentives Review Board

• Brief History
  

• Organizational Structure
  

• Procedures for Availment of Tax Subsidy of GOCCs
  

• Highlights of the FIRB Accomplishments for 2011
  

• Report on Tax Subsidy Granted by the FIRB in 2011
  

• Relevant Issuances
  

                                      

NTRC Studies at  SocioEconomic Research Portal for the Philippines  (SERP-P)


Publications

• Where Does Your Tax Money Go?
  

           The paper aims to provide information on how the government allocates and spends tax revenues and analyze the types of services and economic benefits which taxpayers get out of their tax payments.

• NTRC Annual Report, 2010
  

           NTRC Annual Report - An annual publication of tax reforms and developments.  It also highlights Fiscal Incentives Review Board (FIRB) performance for the year containing reports on all NTRC activities and projects.

• FIRB Annual Reports
  

• Short Guide to Philippine Taxes, 2010
  

           Short Guide to Philippine Taxes, 2010 – This is an NTRC publication containing only a synthesis of the basic guide to Philippine taxes, a more detailed information of the taxes, tariff duties and fiscal incentives described in this handbook can be obtained from the following sources:  National Internal Revenue Code of 1997 [Republic Act (RA) No. 8424, as amended];  Tariff and Customs Code of 1978 [Presidential Decree (PD) No. 1464, as amended]; more...
           INTRODUCTION
           Chapter I - Income Taxes
           Chapter II - Estate and Donor's Taxes
           Chapter III - VAT
           Chapter IV - Other Percentage Taxes
           Chapter V - Excise Taxes
           Chapter VI - Documentary Stamp Tax
           Chapter VII - Tariff and Customs Duties
           Chapter VIII - Taxes Under Special Laws
           Chapter IX - Tax Administration and Research
           Chapter X - Fiscal Incentives
           Chapter XI - Local Taxes
           APPENDIX

Publications

• NTRC Tax Research Journal
  

        NTRC Tax Research Journal – An official publication of the NTRC published on a bimonthly basis.  The Tax Journal contains articles on significant tax issues, tax information, and NTRC staff development and other activities.
       
Nov-Dec 2010
       *  Framework for the Conduct of a Property Tax Compliance and Distributional Impact Study for a Local Government Unit (LGU)
       *  Assessment of Republic Act No. 9343 Entitled “An Act Amending Republic Act No. 9182, Otherwise Known as the Special Purpose Vehicle Act of 2002 for the Purpose of Allowing the Establishment and Registration of New SPVs and For Other Purposes”
Sept-Oct 2010
       *  Estimates of the Value Added Tax Gap: 2009
       *  An Analysis of the Excise Tax on Cigarettes: 2000-2009
July-Aug 2010
       *  Review on the Possibility of Imposing a Carbon Tax on Emissions of Carbon Dioxide
May-June 2010
       *  Effects of the Abolition of the Documentary Stamp Tax (DST) on Stock Market Transactions
       *  Tax Elasticity Study on the Insurance Industry
Mar-Apr 2010
       *  Taxation Reform as a Measure to Bridge the Gap Between the Rich and the Poor
Jan-Feb 2010
       *  Study on the Exemption from Capital Gains Tax of Gains Derived from the Sale, Exchange or Other Disposition of Principal Residence
Nov-Dec 2009
       *  Backgrounder on the Methods of Assessments Adopted by the ASEAN Countries for Tax Purposes
       *  Backgrounder on the Modes of Payment/Tax Payment Schemes Adopted by the ASEAN Countries
Sept-Oct 2009
       *  Feasibility of Imposing a Windfall Profit Tax on Telecommunications Industry Particularly on CMTS Providers
July-Aug 2009
       *  Tax Treatment of Life and Non-Life Insurance in the ASEAN Countries
       *  A Study on Property Ownership and RPT Compliance by Gender/Group in Naga City: CY 2007
May-June 2009
       *  Reform Options on the Taxation of Compensation Income Earner and Self-Employed Individuals and Professionals
Mar-Apr 2009
       *  Taxation of Alcohol Products in ASEAN Countries
       *  Taxation of Overseas Filipino Workers (OFWs)
Jan-Feb 2009
       *  Buoyancy and Elasticity of the Income Tax: 1998-2007
Nov-Dec 2008
       *  The Impact of Internal Revenue Allotment on Philippine Provinces
       *  Revenue Performance of Local Governments, CYs 2003 - 2007
Sept-Oct 2008
       *  Property Tax Compliance and Distributional Impact Study on Naga City
July-Aug 2008
       *  Revenue Performance of the National Government, CY 2007
May-June 2008
       *  Taxation of Petroleum Products in ASEAN Countries
Mar-Apr 2008
       *  Comparative ASEAN Tariff Duties of Selected Priority Sectors
Jan-Feb 2008
       *  Shares of Local Government Units From National Taxes
Nov-Dec 2007
       *  Taxation of Tobacco Products in ASEAN Countries
Sept-Oct 2007
       *  Survey of Business Taxes Imposed By ASEAN Countries
July-Aug 2007
       *  Summary Significant Features of the Income Tax Structure Among ASEAN Member Countries
May-June 2007
       *  Duty Free Stores
       *  Background on the Community Tax
Mar-Apr 2007
       *  Analysis of the Revenue Performance of the Vat on Real Property, CYs 2001-2005
       *  Tax Treatment of Certain Real Property Transactions Under the NIRC of 1997
Jan-Feb 2007
       *  Analysis of the Revenue Performance of Local Taxes on Real Properties, CYs 2001-2005