About Us
Mission
Institutionalization of the NTRC
Organizational Structure
Mandate
Involvement in Inter-Agency Activities/Special Projects
Tax Information and Dissemination Activities
Conferences and Seminars Abroad
Others
Mission
We are the government institution dedicated to promoting a tax system that will ensure a fair distribution of the tax burden among the Filipino taxpayers.
We are committed to recommend necessary improvements in the tax system by conducting continuing quality research on taxation and to provide responsive staff support to fiscal policy makers.
We are also committed to provide opportunities for professional growth and to promote the well-being of our personnel.
Institutionalization of the NTRC
Tax research in the Philippines was institutionalized with the enactment of Republic Act (RA) No. 2211 (May 15, 1959) creating the Joint Legislative Executive Tax Commission (JLETC). Providing technical support to the Commission Proper was a Technical Staff which was formally organized on April 1, 1960.
When martial law was declared in 1972, the commission proper of the JLETC was dissolved. Recognizing, however, the vital role of a tax research institution in the overall economic development thrust of the New Society, then President Ferdinand E. Marcos, through the recommendation of the Presidential Reorganization Committee, decreed the conversion of the JLETC’s Technical Staff to the National Tax Research Center (NTRC). On December 6, 1972, by virtue of Presidential Decree 74, the NTRC was organized as a purely single-headed agency under the administrative supervision of the National Economic and Development Authority (NEDA).
More than a decade after, in another wave of government reorganization brought by the ascendancy of Ms. Corazon Aquino to the presidency in 1986, the NTRC was made an attached agency of the Department of Finance (DOF) by virtue of Executive Order No. 127 (January 30, 1987).
Organizational Structure
The NTRC is headed by a Director assisted by two (2) Deputy Directors. The Office of the Director exercises supervision and control over nine branches, as follows: Planning and Coordinating Branch, Administrative and Financial Branch, Direct Taxes Branch, Indirect Taxes Branch, Fiscal Incentives Branch, Special Research and Technical Services Branch, Local Finance Branch, Economics Branch, and Tax Statistics Branch.
1. Planning and Coordinating Branch
Formulates, jointly with the technical branches, the NTRC plans and programs; coordinates activities of the technical branches and takes charge of the NTRC Management Information System; and assists in the development of plans and program objectives relative to management improvement in the NTRC.
2. Administrative and Financial Branch
Plans, directs and supervises all administrative and financial requirements of the Center.
3. Direct Taxes Branch
Recommends such reforms as may be necessary in the area of direct taxation.
4. Indirect Taxes Branch
Recommends such reforms as may be necessary in the area of indirect taxation.
5. Special Research & Technical Services Branch
Recommends such reforms as may be necessary in the areas of revenue administration, national government fees and charges, customs and tariff matters, tax education and other non-tax matters not falling within the area of responsibility of other branches.
6. Fiscal Incentives Branch
Recommends reforms and policies as may be necessary in the area of fiscal incentives.
7. Local Finance Branch
Recommends such reforms as may be necessary in the area of local finance.
8. Economics Branch
Undertakes basic and long term studies on the economics of taxation and public finance, particularly on the role of taxation in growth and development.
9. Tax Statistics Branch
Conducts studies using statistical techniques to facilitate the analysis of the tax system thereby aiding in the formulation of sound fiscal policies, develops revenue estimation techniques and maintains a comprehensive, up-to-date data bank on public finance statistics.
Mandate
The National Tax Research Center is mandated to conduct continuing research in taxation "to restructure the tax system and raise the level of tax consciousness among our people to achieve a faster rate of economic growth and to bring about a more equitable distribution of wealth and income".
Specifically, the NTRC shall continue to perform the functions of JLETC under RA 2211. These are:
1) To undertake a comprehensive study of the need for additional revenue for accelerated national development and the sources from which this might most equitably be derived;
2) To re-examine the existing tax system and tax policy structure;
3) To conduct researches on taxation for the purpose of improving the tax system and tax policy;
4) To pass upon all tax measures and revenue proposals; and
5) To recommend such reforms and revisions as may be necessary to improve revenue collection and to formulate sound tax policy and a more efficient tax structure.
Involvement in Inter-Agency Activities/Special Project
As part of its technical assistance function, the NTRC serves as the technical secretariat/member of the following inter-agency groups.
1.) Fiscal Incentives Review Board (FIRB) -
The Fiscal Incentives Review Board (FIRB) was originally created by Presidential Decree No. 776 (August 24, 1975). It was primarily tasked with the responsibility of determining what tax exemptions should be withdrawn, revoked or suspended.
When Executive Order No. 93 withdrew on a general basis, effective March 10, 1987, the tax and duty exemptions of both the government and private entities, it also instituted a system of subsidy to take care of the tax and duty liabilities of government entities. The administration of this subsidy for government-owned and -controlled corporations (GOCCs) was given to the FIRB in line with the promotion of fiscal transparency.
The NTRC renders assistance to the FIRB as its technical secretariat. As the FIRB’s Secretariat, the NTRC undertakes the initial review/evaluation of applications of GOCCs for tax subsidy and provides technical assistance to other entities on matters relating to tax exemption and tax subsidy.
2.) Task Force on Fees and Charges –
To uphold the judicious upgrading of the rates of fees and charges by bureaus and agencies concerned, the Task Force on Fees and Charges created under EO 255 (February 20, 1996) was reactivated by EO 218 (March 15, 2000) and implemented by DOF-DBM Joint Circular No. 2000-2 (April 14, 2000).
As Secretariat to the Task Force on Fees and Charges, the NTRC renders technical assistance to agencies in the review and upgrading or adjustment of their fees and charges; monitors the revision of fees and charges by concerned agencies pursuant to EO 197; passes upon requests for exemption from EO 197 based on certain criteria; and prepares reports on the compliance with EO 197 and collection from fees and charges.
3.) Zonal Valuation of Real Properties -
As member of the BIR’s Technical and Executive Committees on Zonal Valuation, NTRC attends monthly meetings and public hearings pertaining to requests for valuation of various real properties and assists in their ocular inspection, actual revisions and the preparation of the recommended values for the approval of the Secretary of Finance.
4.) Adhoc Committees/Task Forces –
From time to time, the NTRC is also tasked to serve as lead agency, technical secretariat or member of interagency committees or task forces. Among such committees or task forces are the: Executive Technical Board of the Development Budget Coordination Committee (DBCC) and Land Administration and Management Project (LAMP) Phase 2 (Up to the Present); Joint NTRC-BIR Project on the Development of Database on Business/Professional Income Taxpayers (2005); Subcommittee on Customs Bonded Warehouses (2004); and Subcommittee on ECOZONES (2004).
Tax Information and Dissemination Activities
The NTRC publishes and sends tax guides and tax information materials to officials of the executive and legislative branches of the government as well as to the private sector and the public to support tax information dissemination and taxpayer awareness programs.
1. Regular
NTRC Tax Research Journal - published on a bimonthly basis, the Tax Journal contains articles on significant tax issues and tax information.
NTRC Annual Report - an annual publication containing reports on all NTRC activities and projects.FIRB Annual Report - an annual publication containing highlights of the Board’s performance for the year.
Various Statistical Data - continuing update on tax and other public finance statistics.
2. Special
SGATAR Through the Years, NTRC, Manila, 2007.
A Short Guide to Philippine Taxes, Revised Edition, NTRC, Manila, 2006.
Historical Development of Direct Taxes, 1939-2006, NTRC, Manila, 2006.
Compendium of Fees and Charges Imposed by Various NGAs, Manila, 2006.
Basic Facts and Figures on Value-Added Tax (VAT), NTRC, Manila, 2005.
Basic Facts and Figures on Excise Taxes, NTRC, Manila, 2004.
Historical Development of Indirect Taxes, 1939-2004, NTRC, Manila, 2004.
Primer on Exciseable Articles, NTRC, Manila, 2000.
Compendium of National Taxes, Fees and Charges By Industry, NTRC, Manila, 1999.
Historical Development of the Tax on Income of Individuals and Corporations (1939-1998), NTRC, Manila, 1999.
Basic Information on VAT, NTRC, Manila, 1998.Comprehensive Index on Taxation in the Philippines, NTRC, Manila, 1998.
Evaluation of the System of Implementation and Effectiveness of the Tax and Duty Privileges Granted to Economic Zones, 1998.
Environmental Protection: Challenges For Fiscal Policy Reforms, NTRC, Manila, 1997.
A Survey On the Taxing and Other Revenue-Raising Powers of Local Government (Impact of the Local Government Code on the Taxing Powers of Local Government), NTRC, Manila, 1997.
Conferences and Seminars Abroad
As part of NTRC mission to provide continuing staff development, the office had sent some of its officials and staff to international seminars/ conferences, as follows:
Year 2008
Two long term post graduate scholarship placements on Masters in Public Finance (Policy Analysis and Development) held at Australia University, Canberra, Australia under the sponsorship of Philippines-Australia Human Resource Development Facility (PAHRDF) - (Academic Year: January to December)
- Roselyn C. Domo, Senior Tax Specialist, Direct Taxes Branch
- Mark Lester L. Aure, Tax Specialist II, Indirect Taxes Branch
Two-year Master’s Degree in the Field of Economics held at Hitotsubashi University, Tokyo, Japan under the auspices of the Japanese Grant Aid for Human Resource Development Scholarship (JDS) – (Academic Year: 2006 to 2008)
- Myrna C. Espiritu, Senior Tax Specialist, Local Finance Branch
Philippine Delegation to the 15th ASEAN Valuers Association (AVA) Congress held in Bali, Indonesia under the sponsorship of Australian-Aid (AUS-AID) in connection with Land Administration and Management Project (LAMP) Phase 2 – (May 7 to 9)
- Lina D. Isorena, Executive Director
- Teresita L. Solomon, Supervising Tax Specialist, Local Finance Branch
Year 2007
International Certificate Course in Property Valuation held at INSPEN, Bangi, Selangor Darul Ehsan, Malaysia under the Malaysian Technical Cooperation Programme (MTCP) – (March 28 to May 8)
- Jonah P. Tibubos, Senior Tax Specialist, Tax Statistics Branch
Seventeenth (17th) Tax Conference held in Tokyo, Japan sponsored by Asian Development Bank (ADB) - (October 8 to 11)
- Lina D. Isorena, Executive Director
Year 2006
International Certificate Course in Property Taxation held at INSPEN, Bangi, Selangor Darul Ehsan, Malaysia under the Malaysian Technical Cooperation Programme (MTCP) – (March 11 to April 13)
- Maricar M. Marasigan, Senior Tax Specialist, Local Finance Branch
First (1st) Symposium of the World’s Best Practices in Mass Appraisal for Asia held at Bangkok, Thailand as Members of the DOF Valuation and Taxation Component of the Land Administration and Management Project (LAMP) Phase 2 – (August 25 to 26)
- Lina D. Isorena, Executive Director
- Trinidad A. Rodriguez, Chief Tax Specialist, Tax Statistics Branch
Sixteenth (16th) Tax Conference held at ADB Institute, Tokyo, Japan sponsored by Asian Development Bank (ADB) – (October 17 to 20)
- Lina D. Isorena, Executive Director
Thirty-sixth (36th) Study Group on Asian Administration and Research (SGATAR) held at Wellington, New Zealand – (November 20 to 23)
- Lina D. Isorena, Executive Director
Fiscal and Financial Enhancement Program for the Philippines held at Seoul, South Korea under the sponsorship of Korea International Cooperation Agency (KOICA) – (November 16 to December 2)
- Debbie A. Sy, Chief Tax Specialist, Fiscal Incentives Branch
Masteral Course in Development Studies Specializing on Public Policy and Management held at the Institute of Social Studies, Hague, Netherlands – (Academic Year: September 5, 2005 to December 16, 2006)
- Jason P. Raposas, Senior Tax Specialist, Direct Taxes Branch
