citizen’s charter - igovphil...
TRANSCRIPT
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 [email protected].