DEPARTMENT OF FINANCE

NATIONAL TAX RESEARCH CENTER

Citizen’s Charter

Approved:

TRINIDAD A. RODRIGUEZ OIC – Executive Director

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 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.

VISION

be recognized as the premier tax research institution

attached to the Department of Finance (DOF);

be a more motivated and committed team of

professionals that will continue to provide high quality

research and technical assistance in taxation and other

fiscal related matters to the DOF and other branches of

the executive, legislature, local government units, the

private sector and international institutions; and

be using state-of-the-art technology for information

systems and processes.

NATIONAL TAX RESEARCH CENTER Special Research and Technical Services Branch

TASK FORCE SECRETARIAT

As the Secretariat to the Task Force on Fees and Charges, the NTRC monitors compliance by fee

collecting National Government Agencies (NGAs) to pertinent issuances and prepares response/comments on

queries/requests for technical assistance in connection with the requirements in the imposition of new fees

and/or increase in existing fees, upon request by NGAs.

RESPONSE TO QUERY/REQUEST FOR TECHNICAL ASSISTANCE RE: FEES AND CHARGES

Availability of Service:

Monday to Friday from 8:00 AM to 5:00 PM

Clientele: National Government Agencies (NGAs) collecting fees and charges.

Required Documents: (a) Official query/letter request for technical assistance; (b) Legal basis and/or

authority of the requesting Agency to collect fees and charges; (c) NGA schedule of proposed new and/or

increased fees and charges including the justifications/reasons; (d) Old Schedule of Fees and Charges and the

date of imposition/last revision; (e) Collection performance; (f) Workflow chart/procedures involved in the

delivery of service; (g) Computational details;1 and (h) List of stakeholders/clientele of the service.

How to Avail of the Service:

STEP Applicant /

Client Service Provider

Duration

of Activity

Division/Person

In-Charge Fees

Form /

Document

1

Submits query/

request for NTRC

technical

assistance on the

imposition of new

fees and/or

increase in the

existing rates of

fees and charges

Receives query/request for

technical assistance and

checks attached documents

If the documents are not

complete, advises the client to

submit all necessary

documents to expedite the

evaluation of the request.

5 minutes

Technical Staff

of Special

Research &

Technical

Services Branch

(SRTSB)

None

Letter request with

supporting

documents

2

Evaluates proposed imposition

of new fees and/or increase in

existing fees, and prepares

draft response to the query or

comments on the proposed

imposition/revision of fees.

14 working

days2

SRTSB Technical

Staff None

Draft evaluation

paper

3

Reviews and integrates

comments on the draft

3 – 5

working SRTSB Chief None

Draft evaluation

paper with

1 Indicating the direct cost of rendering the service based on current budget appropriation which shall

include the cost of supplies and materials, salaries and wages of personnel directly involved in the service

appropriations; the corresponding proportionate share in the overhead costs of the agency or department

including the depreciation costs of equipment used.

2 May be extended depending on the complexity of issue/number of NGA’s fees and charges and

availability of data requirements.

STEP Applicant /

Client Service Provider

Duration

of Activity

Division/Person

In-Charge Fees

Form /

Document

response/evaluation based on

the guiding principles stated in

the imposition of /revision of

fees and charges and

justifications submitted.

days2 comments and

corrections

4

Reviews the revised draft

response to query and/or

comments on request for

technical assistance based on

submitted

documents/justifications.

2 working

days2

Deputy and

Executive

Directors

None

Draft evaluation

paper with

comments /

corrections

5

Releases/Transmits signed

evaluation paper to requesting

NGA and provides copy to

SRTSB

30 minutes

Planning &

Coordinating

Branch (PCB)

None

Final

response/comments

END of TRANSACTION

FIRB SECRETARIAT

As the Secretariat of the Fiscal Incentives Review Board (FIRB), the NTRC evaluates applications for tax

subsidy [Government- Owned and/or –Controlled Corporations (GOCCs) and the Armed Forces of the

Philippines Commissary and Exchange Service, Philippine National Police Service Stores System and the

Procurement Service Exchange Marts] and provides other service relative to the grant of tax subsidy to its

clients.

A. EVALUATION OF APPLICATION FOR TAX SUBSIDY

Availability of Service :

8:00 AM – 5:00 PM (Monday to Friday)

Clientele : GOCC- and Commissary- Applicants for Tax Subsidy

Required documents: (a) letter-request signed by the head of office or any authorized official; (b)

endorsement from the department/office to which the applicant is attached; (c) details of tax subsidy

requirements, including billings from the concerned revenue agency; (d) certification that items for which tax

subsidy is sought shall be used exclusively in the pursuit of mandated functions or a specified project; (e)

financial evaluation from the Corporate Affairs Group (CAG) of the DOF with regard to GOCCs only; and (f)

such other documents as may be warranted.

How to Avail of the Service:

STEP

Applicant /

Client

Service Provider

Duration

of Activity

Division /

Person

In-Charge

Fees

Form /

Document

1

Submits

application

or request

for tax

subsidy,

together

with

required

documents.

Receives letter-request for tax subsidy

and checks all documents required

If the documents are complete, advises

the applicant to submit all the required

documents to expedite the processing of

the application.

3 minutes FIRB

Secretariat

Staff

None

Application

Letter

2

Evaluates the request for tax subsidy

and prepares an evaluation paper/study

to serve as basis for FIRB’s action on

tax subsidy application.

9 working

days from

receipt of

complete

documents

FIRB

Secretariat

Staff

None

Evaluation

paper/study

3 Reviews the draft evaluation/paper

2 working

days

Deputy and

Executive

Directors

None

4

Elevates the application and evaluation

paper to the Technical Committee for its

evaluation and recommendation to the

FIRB during a scheduled Technical

Committee meeting.

10

working

days after

the

scheduled

FIRB

Secretariat

staff, FIRB

and/or its

Technical

Committee

None

Elevates to the FIRB for its own

evaluation and action during a

scheduled meeting.

Prepares a FIRB Resolution and a

Certificate of Entitlement to Subsidy

(CES), if the application is approved.

or

Application for tax subsidy may also be

acted upon via referendum, where the

FIRB Resolution and the evaluation

paper is passed around to the FIRB

Presiding Officer and FIRB members

for their approval. Action is confirmed

by affixing their signature on the

Resolution. A CES shall also be

prepared , if applicable.

If the application is not approved, the

applicant will be correspondingly

notified in writing by the FIRB.

meeting of

the FIRB

9 working

days after

completion

of the

required

signatures

FIRB

Resolution

and CES

Letter

5

Releases duly signed FIRB Resolution

and CES to the applicant.

Note: The applicant shall submit the

FIRB Resolution and CES to the

BIR/BOC, together with other

documents required by them and

prepare the Quarterly Report of Taxes

and Duties Availment ( QRTDA) and

request for the issuance of the

corresponding Special Allotment

Release Order (SARO) from the

Department of Budget and Management.

Within 1

hour after

receipt of

signed

FIRB

Resolution

and CES

from the

signatories

FIRB

Secretariat

staff

None

END of TRANSACTION

B. REQUEST FOR THE ISSUANCE OF CERTIFICATE OF ENTITLEMENT TO SUBSIDY

(CES)

Availability of Service :

Monday – Friday 8:00 AM – 5:00 PM

Clientele :

GOCC- and Commissary- Applicants for Tax Subsidy

Required documents: (a) letter-request for the issuance of CES ; (b) BIR billing/assessment/tax return or

BOC Statement of Account; and (c) such other documents as may be warranted.

How to Avail of the Service:

STEP

Applicant /

Client

Service Provider

Duration

of Activity

Division /

Person

In-Charge

Fees

Form /

Document

1

Requests for

the issuance

of CES

Receives letter-request for the issuance

of CES and check if required

documents are complete

3 minutes

FIRB

Secretariat

Staff

None

2

Prepares and transmit the CES to the

concerned signatories

Within 5

days after

receipt of

complete

documents

FIRB

Secretariat

Staff

None

CES

3

Releases the CES to the applicant

Within 1

hour after

receipt of

signed CES

FIRB

Secretariat

Staff

None

END of TRANSACTION

C. REQUEST FOR CERTIFICATION OF PENDING APPLICATION FOR TAX SUBSIDY

Availability of Service :

Monday – Friday 8:00 AM – 5:00 PM

Clientele :

GOCC- and Commissary- Applicants for Tax Subsidy

Required documents: (a) letter-request for Certification of Pending Tax Subsidy

How to Avail of the Service:

STEP

Applicant /

Client

Service Provider

Duration

of

Activity

Division /

Person

In-Charge

Fees

Form /

Document

1

Requests for

the issuance

of

Certificate

of Pending

Application

Receives letter-request for Certification

3 minutes

FIRB

Secretariat

Staff

None Letter-

request

2 Prepares and have the Certification

signed by the Head of FIRB Secretariat

Within 1

day after

receipt of

the letter-

request

FIRB

Secretariat

Staff

None CES

3

Releases the requested Certificate

5 minutes

after the

Certificate

is signed

FIRB

Secretariat

Staff

None

END of TRANSACTION

PERSONNEL DIVISION

Application for On-The-Job Training

Schedule of Availability:

8:00 am. – 5:00 pm (Monday to Friday)

Who May Avail of the Service:

All interested and qualified students of different colleges/universities.

Requirements:

Letter-Request from school and Applicant’s Resume

For issuance of Certificate of Completion – Accomplished DTR confirmed by Supervisor

HOW TO AVAIL OF THE SERVICE:

Step

Applicant/Client

Service Provider

Duration of

Activity

Division/

Person-In-

Charge

Form/

Document

1 Submits letter-

request

Receives the letter-

request

1 minute Admin.

Officer

Letter

2 Fills up Personal

Data Sheet

(PDS)

Processes application of

OJT

30 minutes Admin.

Officer

PDS

3 Interviews and refers

applicant to appropriate

branch

15 minutes Chief,

Personnel

Division

4 Conducts orientation on

trainees

15 minutes Admin.

Officer

5 Introduces trainees to

each branch/unit

5 minutes Personnel

Staff

6 Prepares Certificate of

Completion upon

rendering required

number of hours

10 minutes Personnel

Staff

Certificate of

Completion

7 Reviews and signs

Certificate of

Completion

2 minutes Admin.

Officer

8 Releases Certificate of

Completion to the

trainee

1 minute Personnel

Staff

End of Transaction

LIBRARY SECTION

Library Services

Schedule of Availability:

8:00 am. – 5:00 pm (Monday to Friday)

Clientele:

Students, Interested individuals

Documentary Requirements:

1. Identification Card

2. Letter Request

3. Library Permit

HOW TO AVAIL OF THE SERVICE:

Step

Applicant/Client

Service Provider

Duration of

Activity

Division/

Person-In-

Charge

Fees

Form/

Document

1 Secures “Permit

to Use the

Library” from

the Personnel

Division

Issues necessary

permit

1 minute Admin. Officer

V / AFB Chief

None ID, Letter

Request,

Permit to

Use the

Library

2 Presents permit

and/or Letter

Request to the

Librarian-on-

duty

Receives permit

and/or Letter

Request for

appropriate action

1-2 minutes Librarian None ID, Permit

to Use the

Library,

Letter

Request

3 Assists the client Depending

on the

client’s need

Librarian None Library

collection

available

for Public

Use

4 Files copy and

maintains record

1 minute Librarian/Clerk None

End of Transaction

FEEDBACK MECHANISM

Please let us know how we have served you by doing any of the following:

• Give us feedback through our Suggestion Box as you transact business with

us, and drop this at the designated Drop Box;

• Call us, through our Help Desk at 632-527-2056; our staff will be pleased

to assist you

• Email us at ntrc@eastern.com.ph.