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

Taxation and Federalism Adobe PDF Format
May - June 2017 (11.6MB)

The Senate Tax Study and Research Office (STSRO) held its 2nd tax forum entitled “Taxation in a Federal Form of Government” last 24 May 2017 at the Sen. Laurel Room, Senate of the Philippines, Pasay City. While there are many issues surrounding the proposal to shift to a federal form of government, this forum focused on the tax implications of such a move.

Taxpayers Bill of Rights: Protecting the Lifeblood of the Nation Adobe PDF Format
March - April 2017 (2.8MB)

While taxes and death are both certain and inevitable, there is absolutely no reason to relate death with where taxes emanate – taxpayers. The comparison, which first appeared in the literary works of Christopher Bullock (1716) and Daniel Defoe (1726) but was made famous by Benjamin Franklin in a letter to Jean Baptiste Leroy back in 1789, underscores if not eerily exaggerates the importance of exacting dues in any form from the people to finance the operations and expenditure of the government.

Tax Treaty - A backgrounder Adobe PDF Format
January-February 2017 (2.3MB)

In the grand scheme of the present generation’s economic activities, governments of countries having political jurisdiction of different territories rely on each other to solve and resolve the myriad and complex issues confronting world trade and the exchange of goods and services.

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).