By transferring NTRC under the Finance Ministry, EO 127 reinforced the institutional integration of tax policy research into the executive branch’s fiscal management helping guide tax policy formation and coordination between revenue administration and economic planning.
By transferring NTRC under the Finance Ministry, EO 127 reinforced the institutional integration of tax policy research into the executive branch’s fiscal management helping guide tax policy formation and coordination between revenue administration and economic planning.
==Mandate and Functions<ref>{{Cite web|url=https://www.ntrc.gov.ph/about-us/mandate-functions|title=Mandate & Functions|website=www.ntrc.gov.ph}}</ref>==
==Mandate and Functions
<ref>{{Cite web|url=https://www.ntrc.gov.ph/about-us/mandate-functions|title=Mandate & Functions|website=www.ntrc.gov.ph}}</ref>
Under its mandate, NTRC performs the following principal functions:
* Conducting research on taxation and fiscal-related matters to support tax policy, reform, and administration.
* Conducting research on taxation and fiscal-related matters to support tax policy, reform, and administration.
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Philippine government agency
The National Tax Research Center (NTRC) (Filipino: Pambansang Sentro ng Pananaliksik sa Buwis) is the principal tax-research and policy-advisory agency of the Philippine government attached to the Department of Finance. Its mandate is to conduct continuing research on taxation to improve the tax system, provide technical assistance to the government and Congress, and enhance tax policy formulation.
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)[1]. Providing technical support to the Commission Proper was a Technical Staff which was formally organized on April 1, 1960.
On December 6, 1972, through Presidential Decree 74, the JLETC’s Technical Staff was converted into the National Tax Research Center — a single-headed agency under the administrative supervision of the Department of Economy, Planning and Development (DEPDev) former National Economic and Development Authority (NEDA).
Later, on January 30, 1987, by virtue of Executive Order 127, the NTRC was transferred to be an attached agency of the Department of Finance.
History and precursor agencies
Joint Legislative–Executive Tax Commission (JLETC)
Republic Act No. 2211, enacted on May 15, 1959, created the Joint Legislative–Executive Tax Commission (JLETC) to undertake a comprehensive review of the Philippine tax system. The law was introduced at a time when the government sought new and more equitable revenue sources to support post-war development and modernization efforts. RA 2211 mandated the Commission to study existing tax laws, evaluate the government’s revenue needs, and recommend reforms aimed at improving efficiency, fairness, and administrative effectiveness.[2]
The Act established a nine-member body composed of representatives from both the Executive and Legislative branches, with appointments from the president of the Philippines, the president of the Senate, and the speaker of the House of Representatives of the Philippines, including minority-party representation. The Commission was empowered to request data from government offices, summon private individuals, and access records necessary for its studies.
Funded with an initial appropriation of ₱500,000, the JLETC operated from Manila and was required to submit its findings to the President and Congress.
National Tax Research Center (NTRC) under National Economic and Development Authority (NEDA)
Presidential Decree No. 74 was issued on December 6, 1972, during the early years of martial law from 1972 to 1981, as part of the government’s broader effort to reorganize national institutions. The decree transformed the technical staff of the former Joint Legislative–Executive Tax Commission into a new executive agency called the National Tax Research Center (NTRC).[3]
The measure was introduced to support a systematic restructuring of the country’s tax system, promote public understanding of taxation, and help achieve the administration’s goals of social and economic reform under the “New Society” program.
Under PD 74, the newly created NTRC assumed all functions, personnel, records, and resources of the previous commission staff. It was placed under the National Economic and Development Authority and headed by an Executive Director.
With this reorganization, tax research and policy analysis became centralized under the executive branch, replacing the earlier legislative–executive structure. The NTRC would go on to serve as the government’s primary institution for tax research and reform initiatives.
National Tax Research Center (NTRC) under Ministry of Finance
Executive Order 127 was signed on January 30, 1987, by then-President Corazon C. Aquino as part of a broader post-1986 reorganization of the Philippine government. The Order reorganized the former Ministry of Finance — redefining its structure, functions, and administrative responsibilities — and formally attached the National Tax Research Center (NTRC) to the Ministry.[4]
Under the restructured Ministry, the order assigned it the central role of managing the government’s financial resources, overseeing revenue operations across national and local government units, formulating and administering fiscal and tax policies, supervising government borrowing and debt servicing, and coordinating fiscal-related plans with other agencies. The reorganization also established new internal offices for planning, policy research, management information, legal services, and public assistance to improve the efficiency and comprehensiveness of the Ministry’s operations.
By transferring NTRC under the Finance Ministry, EO 127 reinforced the institutional integration of tax policy research into the executive branch’s fiscal management helping guide tax policy formation and coordination between revenue administration and economic planning.
Mandate and Functions
Under its mandate, NTRC performs the following principal functions[5]:
- Conducting research on taxation and fiscal-related matters to support tax policy, reform, and administration.
- Providing comments and position papers on revenue proposals from Congress, government offices, or the private sector.
- Recommending reforms and revisions to improve revenue collection and tax administration.
- Offering technical assistance to the DOF, legislative bodies, and other agencies on tax proposals — including revenue estimates and drafting tax legislation.
- Publishing tax-information materials, guides, research outputs and disseminating them to government and private-sector stakeholders as well as the public.
- Serving as Secretariat to the Fiscal Incentives Review Board (FIRB) — evaluating applications for tax and fiscal incentives under applicable laws, and monitoring compliance.
- Acting as consultant on the revision of fees and charges imposed by national government agencies, and assisting committees on real-property valuation and government fees/charges.
Organizational Structure[6]
The NTRC is headed by an Executive Director, assisted by five Deputy Executive Directors.
The Office of the Executive Director (OED)
The Office of the Executive Director exercises supervision and control over five groups, as follows: Fiscal Incentives Management Group, Monitoring and Evaluation Group, Legal Group, Tax Research Group, and Financial and Administrative Services Group.
Fiscal Incentives Management Group (FIMG)
- Tax Incentives Division
- Tax Subsidies and Large Investments Division
Monitoring and Evaluation Group (MEG)
- Manufacturing Industries Division
- Infrastructure and Resource-Based Industries Division
- Service Industries Division
Legal Group (LG)
- Legal Research and Communication Division
- Legal Management Division
Tax Research Group (TRG)
- Special Research and Technical Services Branch
- Direct Taxes Branch
- Indirect Taxes Branch
- Local Taxation Branch
- Fiscal Incentives Branch
- Economics Staff
- Tax Statistics Staff
- Planning and Coordinating Unit (Support to the Office of Directors)
Financial and Administrative Services Group (FASG)
- Finance Division
- General Services Division
- Human Resource Management and Development Division
- Management and Information System Division
See Also
– Department of Finance (Philippines)
– Fiscal Incentives Review Board
– Taxation in the Philippines
