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Task Force on Fees and Charges

Fiscal Incentives Review Board


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


           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 - 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.

           Short Guide to Philippine Taxes, 2013 – 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...
           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


  • 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.

Mar-Apr 2015
      *  Comparative Documentary Stamp Tax Imposed by ASEAN Countries
      *  Comparative Individual Income Tax System of ASEAN Member Countries
Jan-Feb 2015
      *  Comparative Financial Transaction Taxes Imposed on the Sale of Shares of Stock Listed and Traded Through the ASEAN Stock Exchanges
      *  Comparative Taxation of Life and Non-Life Insurance in ASEAN Countries

Nov-Dec 2014
      *  TIN: Its Development and Importance in Tax Administration
      *  Who are the Country's Top Women Taxpayers?
Sept-Oct 2014
      *  LGUs Compliance to the Mandated Revision of the SMVs of Real Property for Taxation Purposes
      *  An Assessment of RA No. 10351 or the Sin Tax Reform Law
July-Aug 2014
      *  Feasibility of Imposing an Excise Tax on Cosmetic Medical Procedures
      *  Comparative Excise Taxation of Tobacco Products in ASEAN Countries
May-June 2014
      *  Comparative VAT & VAT-like Impositions of ASEAN Countries
      *  Revenue Performance of the National Government CY 2013
Mar-Apr 2014
      *  Tax Contribution of the Philippine Pharmaceutical Industry
      *  Feasibility of Imposing Excise Tax On E-Cigarettes
Jan-Feb 2014
      *  The "Resibo" Programs of the BIR
      *  Review of the Philippine Debt Indicators

Nov-Dec 2013
      *  Top Corporate Taxpayers in the Philippines for Taxable Years 2009-2011
      *  Tax Contribution of Women on Wage Employment
Sept-Oct 2013
      *  Profile & Taxation of the Philippine Fast Food Industry
      *  Community Tax: An Update
July-Aug 2013
      *  Local Government Credit Financing
May-June 2013
      *  Profile & Taxation of the Philippine Jewelry Industry
Mar-Apr 2013
      *  Taxation & Incentives of the Philippine Electronics Industry
Jan-Feb 2013
      *  Major Developments on the Excise Tax on Distilled Spirits in the Philippines
      *  Comparative Excise Taxation of Alcohol & Tobacco Products Under RA No. 10351

Nov-Dec 2012
      *  Deadweight Loss and Taxation
Sept-Oct 2012
      *  Guidebook for the Conduct of Study on Property Ownership and Real Property Tax Compliance, By Gender or Group
      *  Rationalization of Fees and Charges via AO 31
July-Aug 2012
      *  Developing Models in Estimating the Revenue Impact of  Proposed Reforms on Income Tax
May-June 2012
      *  Profile and Taxation of the Philippine Overseas Remittance Industry
      *  Revenue Performance of the BIR Large Taxpayers Service
Mar-Apr 2012
      *  International Carriers Taxation in the Philippines
      *  VAT on Petroleum Products
Jan-Feb 2012
      *  Taxation and Fiscal Incentives of the Philippine BPO Industry
      *  Real Property Ownership and Tax Compliance in Nabunturan, Compostela Valley CY 2009

Nov-Dec 2011
      *  Where Does Your Tax Money Go
      *  Revenue Performance of RA 9337(RVAT Law), 2004-2010
Sept-Oct 2011
      *  A Review of the Energy Tax on Electric Power Consumption
      *  Feasibility of Allowing the Tax Deductibility
July-Aug 2011
      *  Situationer on Estate Taxation in the Philippines
May-June 2011
      *  Tax Performance Analysis of the BIR and BOC 1998 to 2009
      *  Tax Performance Analysis of the Regional and District Offices of the Bureau of Internal Revenue CY 2000-2009
Mar-Apr 2011
      *  Handbook on the Revision on Fees and Charges
      *  Study on Strengthening the Withholding Tax System on Individual Taxpayers
Jan-Feb 2011
      *  Assessment of the Initial Public Offering
      *  A Study on RPO & RPT Compliance by Gender in Mandaue


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