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Task Force on Fees and Charges
Fiscal Incentives Review Board
NTRC Studies at SocioEconomic Research Portal for the Philippines (SERP-
Publications
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 -
FIRB Annual Reports
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 -
Chapter II -
Chapter III -
Chapter IV -
Chapter V -
Chapter VI -
Chapter VII -
Chapter VIII -
Chapter IX -
Chapter X -
Chapter XI -
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-
* 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-
* Estimates of the Value Added Tax Gap: 2009
* An Analysis of the Excise Tax on Cigarettes: 2000-
July-
* Review on the Possibility of Imposing a Carbon Tax on Emissions of Carbon Dioxide
May-
* Effects of the Abolition of the Documentary Stamp Tax (DST) on Stock Market Transactions
* Tax Elasticity Study on the Insurance Industry
Mar-
* Taxation Reform as a Measure to Bridge the Gap Between the Rich and the Poor
Jan-
* Study on the Exemption from Capital Gains Tax of Gains Derived from the Sale, Exchange or Other Disposition of Principal Residence
Nov-
* 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-
* Feasibility of Imposing a Windfall Profit Tax on Telecommunications Industry Particularly on CMTS Providers
July-
* Tax Treatment of Life and Non-
* A Study on Property Ownership and RPT Compliance by Gender/Group in Naga City: CY 2007
May-
* Reform Options on the Taxation of Compensation Income Earner and Self-
Mar-
* Taxation of Alcohol Products in ASEAN Countries
* Taxation of Overseas Filipino Workers (OFWs)
Jan-
* Buoyancy and Elasticity of the Income Tax: 1998-
Nov-
* The Impact of Internal Revenue Allotment on Philippine Provinces
* Revenue Performance of Local Governments, CYs 2003 -
Sept-
* Property Tax Compliance and Distributional Impact Study on Naga City
July-
* Revenue Performance of the National Government, CY 2007
May-
* Taxation of Petroleum Products in ASEAN Countries
Mar-
* Comparative ASEAN Tariff Duties of Selected Priority Sectors
Jan-
* Shares of Local Government Units From National Taxes
Nov-
* Taxation of Tobacco Products in ASEAN Countries
Sept-
* Survey of Business Taxes Imposed By ASEAN Countries
July-
* Summary Significant Features of the Income Tax Structure Among ASEAN Member Countries
May-
* Duty Free Stores
* Background on the Community Tax
Mar-
* Analysis of the Revenue Performance of the Vat on Real Property, CYs 2001-
* Tax Treatment of Certain Real Property Transactions Under the NIRC of 1997
Jan-
* Analysis of the Revenue Performance of Local Taxes on Real Properties, CYs 2001-