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Tax research plays a significant role in the policymaking process by providing decision-makers with evidence-based studies/comments and other relevant information, on taxation and related matters. The NTRC conducted fiscal research and revenue estimation in support of the fiscal reform packages under the Comprehensive Tax Reform Programs of the government, such as Republic Act (RA) No. 10963, otherwise known as the Tax Reform for Acceleration and Inclusion (TRAIN) law, Tax Amnesty Act, and Sin Tax laws, and recently, RA 11534, or the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act.

The CREATE Act expanded the functions of the NTRC as the Secretariat of the Fiscal Incentives Review Board (FIRB), which includes policy-making and oversight on the administration and grant of tax incentives, approving or disapproving, cancelling, suspending, or withdrawing the enjoyment of tax incentives or tax subsidies. The enhanced FIRB is spearheaded by newly appointed Deputy Executive DIrectors handling the Legal Group, Fiscal Incentives Management Group, and Monitoring and Evaluation Group, alongside the Directors for Tax Research Group and Financial and Administrative Services Group.

In addition, the NTRC publishes the NTRC Tax Research Journal, which presents tax studies as well as the latest information and developments on Philippine taxation, putting together all relevant laws and issuances affecting taxation, fiscal statistics, and tax news. In so doing, effective tax information dissemination is created for our valued taxpayers, policymakers, and various stakeholders.

The NTRC will continue to conduct basic tax research studies as inputs to the policymakers in the pursuit of national progress and development towards improving the quality of life of Filipino citizens.

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