Senate Tax Study-Research Office (STSRO) Publications

Primer on Fiscal Incentives in relation to Bills Rationalizing the Fiscal incentives

Fiscal incentives are subsidies, tax reliefs and preferential tax treatment that are usually given to registered enterprises and priority sectors to promote and encourage investments and development. (download)


Primer on Reforms in Personal and Corporate Income Tax

Instituting Progressive Tax Reform and More Effective Tax Collection, Indexing Taxes to Inflation (download)


Taxation 101

The power of taxation is an inherent and plenary prerogative of the State, its exercise being only limited by the Bill of Rights enshrined in the 1987 Philippine Constitution (download)


A compilation of selected Supreme Court cases in taxation 2012-2014

Commemorating Senate Tax Study and Research Office's 26th Founding Anniversary (download)


COCCTRP Materials

Materials for the 2014 Second Meeting of the Joint Congressional Oversight Committee on the Comprehensive Tax Reform Program (COCCTRP) (download)

Letter of BIR Commissioner Henares to the COCCTRP dated 12 November 2014 (download)


Tax Bits

Expanding of Privileges for Persons with Disabilities, Value-Added Tax Exemptions of Sugar Adobe PDF Format
November-December 2016 (4MB)

On March 23, 2016, President Benigno S. Aquino III signed Republic Act 10754, “An Act Expanding the Benefits and Privileges of Persons With Disabilities” manifesting again the government’s ceaseless commitment to improve the lives of our brethren persons with disabilities.

Tax Forum Series 1: DOF Unveils Tax Reform Package Adobe PDF Format
September-October 2016 (6.8MB)

You heard it first at the Senate Tax Forum! After much anticipation leading up to the national elections, the Department of Finance through Undersecretary Karl Kendrick Chua presented the Duterte administration’s chief vehicle to finance the 10-point socio-economic agenda – the Comprehensive Tax Reform Package – at the Tax Forum Series 1 spearheaded by the Senate Tax Study and Research Office (STSRO).

"Real Change" Coming at the BIR? Adobe PDF Format
July-August 2016 (2.7MB)

Living up to the campaign slogan of President Rodrigo Roa Duterte that “Change is Coming”1, Bureau of Internal Revenue (BIR) Commissioner Caesar “Billy” R. Dulay issued, on his first day in office, three (3) revenue issuances revoking or suspending those alleged “midnight issuances” by his predecessor, BIR Chief Kim Jacinto-Henares.

The Committee on Ways and Means in the 16th Congress: A Breather from Burdensome Taxes! Adobe PDF Format
May-June 2016 (4.9MB)

Among the 39 standing Committees in the Senate to which bills and resolutions of different subject matters are referred, the Committee on Ways and Means is considered a major committee as it deals with generally all types of revenues and collection of taxes, duties, tariffs and fees.

TIMTA: Transparency in the Grant of Incentives for the Country's Development Adobe PDF Format
March-April 2016 (4.5MB)

Come May 9, 2016, qualified Philippine voters will once more elect a new set of public officials including, among others, a President, Vice-President, Senators and Congressmen.

TIMTA: Transparency in the Grant of Incentives for the Country's Development Adobe PDF Format
January-February 2016 (2.8MB)

Republic Act No. 10708, otherwise known as ”The Tax Incentives Management and Transparency Act (TIMTA)” was a consolidation of House Bill No. 5831 and Senate Bill No. 2669. It was ratified by the House of Representatives and the Senate on October 7, 2015 and signed by the President of the Republic of the Philippines on December 9, 2015.


 

Publications