National Tax Research Center Operations Manual

2015 NATIONAL TAX RESEARCH CENTER OPERATIONS MANUAL Foreword This manual is in compliance with the requirements of the Inter-Agency Task Force on the Harmonization of National Government Performance Monitoring, Information and Reporting Systems. HTcADC The manual covers a brief history of the National Tax Research Center (NTRC); Mandate; Organizational Structure; Functions and Duties; Involvement in Inter-Agency Task Forces and Other Activities; Control and Supervision and the Work Flow/Process of the NTRC. Since the institutionalization of tax research in the Philippines in 1960, the NTRC [formerly the Joint Legislative Executive Tax Commission (JLETC)] has gone a long way and has been in the forefront of fiscal policy reform making. The NTRC spearheaded and made substantive progress in activities in relation to its mandate, namely, conducting basic studies and researches in taxation; providing technical support to the policy makers and legislators on fiscal policy matters; coming up with productive revenue measures to help finance government expenditures; helping local government units (LGUs) use their revenue raising powers effectively and strengthen their finances; providing secretariat assistance (technical and administrative) to technical committees and task forces; and undertaking tax information and taxpayer's awareness programs. With this manual, the role played by a tax research institution such as the National Tax Research Center in the overall economic development cannot be undermined and has been proven vital in the domestic and global developments which have changed the Philippines' political, economic and social landscapes. TRINIDAD A. RODRIGUEZ OIC-Executive Director List of Acronyms and Abbreviations AFB Administrative and Financial Branch BIR Bureau of Internal Revenue DBCC Development Budget Coordination Committee DOF Department of Finance DTB Direct Taxes Branch EB Economics Branch ECOZONE Economic Zone EO Executive Order HESIcT ETB Executive Technical Board FIB Fiscal Incentives Branch FIRB Fiscal Incentives Review Board GAD Gender and Development GOCC Government-Owned and -Controlled Corporation ITB Indirect Taxes Branch JLETC Joint Legislative Executive Tax Commission LFB Local Finance Branch LGU Local Government Unit NEDA National Economic and Development Authority NTRC National Tax Research Center OED Office of the Executive Director PCB Planning and Coordinating Branch RA Republic Act SRTSB Special Research and Technical Services Branch TSB Tax Statistics Branch TWG Technical Working Group VAT Value-Added Tax Brief History of the NTRC Tax research in the Philippines was institutionalized with the enactment of Republic Act (RA) No. 2211 (May 15, 1959) creating the Joint Legislative Executive Tax Commission (JLETC) . Providing technical support to the Commission Proper was a Technical Staff which was formally organized on April 1, 1960. CAIHTE When martial law was declared in 1972, the commission proper of the JLETC was dissolved. Recognizing, however, the vital role of a tax research institution in the overall economic development thrust of the New Society, then President Ferdinand E. Marcos through the recommendation of the Presidential Reorganization Committee, decreed the conversion of the JLETC 's Technical Staff to the National Tax Research Center (NTRC) . On December 6, 1972, by virtue of Presidential Decree 74 , the NTRC was organized as a purely single-headed agency under the administrative supervision of the National Economic and Development Authority (NEDA). More than a decade after, in another wave of government reorganization brought by the ascendancy of Ms. Corazon Aquino to the presidency in 1986, the NTRC was made an attached agency of the Department of Finance (DOF) by virtue of Executive Order (EO) No. 127 (January 30, 1987) . aScITE Mandate The National Tax Research Center is mandated to conduct continuing research in taxation "to restructure the tax system and raise the level of tax consciousness among our people to achieve a faster rate of economic growth and to bring about a more equitable distribution of wealth and income." Specifically, the NTRC continues to perform the functions of the JLETC under RA 2211. These are: 1) To undertake a comprehensive study of the need for additional revenue for accelerated national development and the sources from which this might most equitably be derived; 2) To re-examine the existing tax system and tax policy structure; 3) To conduct researches on taxation for the purpose of improving the tax system and tax policy; 4) To pass upon all tax measures and revenue proposals; and 5) To recommend such reforms and revisions as may be necessary to improve revenue collection and to formulate sound tax policy and a more efficient tax structure. 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 continuing 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. Organizational Structure 1 The NTRC is headed by an Executive Director assisted by a Deputy Director. The Office of the Director exercises supervision and control over nine branches, as follows: Planning and Coordinating Branch, Administrative and Financial Branch, Direct Taxes Branch, Indirect Taxes Branch, Fiscal Incentives Branch, Special Research and Technical Services Branch, Local Finance Branch, Economics Branch, and Tax Statistics Branch. DETACa OFFICE OF THE DIRECTOR 1. Formulates, adopts and promulgates rules and regulations to carry out the principles and objectives of the NTRC; 2. Recommends to and assists the DOF, the Congress of the Philippines and other government offices on matters pertaining to the Center's areas of specialization; 3. Disseminates information on the work of the Center, and the background and the rationale of tax policies and the recommendations adopted by the government; 4. Exercises general supervision and control over the branches of the Center; and 5. Performs such other operations as may be provided by law. PLANNING AND COORDINATING BRANCH 1. Formulates, jointly with the technical branches, the NTRC annual work program and assists in the formulation of the annual tax program; 2. Evaluates periodically the performance of the office against the planned targets and output and makes the necessary recommendations thereon; 3. Assists in the development of plans and program objectives relative to management improvement in the NTRC; 4. Coordinates the activities of the technical branches and takes charge of the implementation of the NTRC Management Information System; 5. Participates in the review of technical studies; 6. Takes charge of the publication and the distribution of the NTRC Annual Report, NTRC Tax Research Journal, Short Guide to Philippine Taxes , NTRC Flyers and other NTRC publications and tax information materials; 7. Maintains liaison with Congress; 8. Assists in the preparation of the annual NTRC budget particularly in the setting of work targets; 9. Acts as data bank for the MIS and monitors, processes and forwards relevant information to the directors and branches concerned; 10. Provides administrative support to inter-agency committees for which the NTRC acts as Secretariat or is an active member/participant; 11. Initiates and conducts programs and projects in connection with the NTRC's tax education function; HEITAD 12. Initiates and/or participates in, whenever called for, activities designed to improve the level of tax consciousness of the Filipino people; 13. Renders technical assistance and advice to the other branches and units of the office as well as to other interested parties outside NTRC, both government and private; and 14. Performs such as other functions as may be assigned to it. ADMINISTRATIVE AND FINANCIAL BRANCH To carry out its function, the Administrative and Financial Branch is divided into four divisions, namely: Administrative Division, Personnel Division, Budget and Cash Division, and Accounting Division; and two sections, namely: Library Section and Medical and Dental Clinic Section. 1. ADMINISTRATIVE DIVISION The Administrative Division's general function is to plan, direct and supervise general services relating to supply and utilization, rental of building and maintenance and repairs of office equipment and furniture which are necessary for the internal operation of the office. It has five sections under it, namely: Records Section, Maintenance Section, Property Section, Reproduction Section and Motor Pool. RECORDS SECTION a. Prepares Travel Orders, Special Orders and other administrative issuances; b. Prepares certified copies of records upon request; c. Acts as the central receiving and releasing unit of all communications; and d. Performs messengerial services for the office. MAINTENANCE SECTION a. Performs maintenance and repair jobs in the office by providing janitorial, carpentry, equipment and security guard services; b. Prepares Service Orders for repairs of office equipment and furniture; c. Oversees the proper utilization and use of property, building, equipment and motor vehicles of the office; and d. Prepares and processes contracts and payments of office rentals, electric/water/Internet/telephone bills, copier, cooler and computer. aDSIHc PROPERTY SECTION a. Determines the equipment and supply needs of the office and prepares the office annual equipment and supply program; b. Purchases the needed supplies and equipment, keeps them in custody for safekeeping and issues the same from time to time pursuant to approved requisitions; and c. Maintains a record of and conducts annual inventories of all accountable properties. REPRODUCTION SECTION a. Provides copying, duplicating and mimeographing services; and b. Takes charge of the binding of publications. MOTORPOOL a. Maintains good condition of office staff cars; and b. Prepares and reports oil/gasoline consumption. 2. PERSONNEL DIVISION The Personnel Division's general function is to assist and advise the Director in the development and execution of policies relating to personnel management in accordance with Civil Service rules and regulations. It has two sections under it, namely: Personnel Section and Training Section. PERSONNEL SECTION a. Implements the Director's policies and decisions regarding personnel action such as recruitment, promotions and transfers; b. Undertakes a comprehensive and balanced personnel program designed to raise the level of competence, efficiency, effectiveness and morale of personnel; c. Advises the Director on matters involving employee relations and morale; ATICcS d. Assists in the development and formulation of performance standards and evaluation; e. Advises employees and supervisors on problems involving human relations including personnel discipline and behaviour; f. Informs employees of their rights and obligations arising from their employment and provides personnel services in the area of employee benefits such as GSIS, workmen's compensation, retirement and provident benefits; g. Keeps personnel records of employees including earned vacation and sick leave benefits; and h. Prepares disbursement payrolls and vouchers for personnel services and in that connection, updates the Salary Schedule Cards of all employees. TRAINING SECTION a. Assists in staff training and development; b. Assists in the planning and execution of personnel training programs; and c. Takes charge of the recreational activities and other related activities of the NTRC personnel. 3. ACCOUNTING DIVISION The Accounting Division's general function is to maintain records and accounts of public funds and property and to advise management on the status of appropriations and allotments and other financial matters. It is also responsible for the checking of vouchers and other documents to see to it that disbursement of funds is in accordance with existing budgeting, accounting and auditing rules and regulations. The Division is divided into two sections, namely: Disbursements Section and Bookkeeping Section. DISBURSEMENTS SECTION a. Processes vouchers, payrolls, purchase orders, service orders and other requisitions; b. Certifies to the availability of funds before incurrence of obligations and examines their legality, accuracy of computations and proper account classifications; c. Reviews periodic reports of collecting and disbursing officers; d. Prepares remittances of collections to the GSIS, PAG-IBIG Fund, BIR and private entities; e. Prepares vouchers to liquidate cash advances and to reimburse requests for refunds on payroll deductions; and ETHIDa f. Prepares and issues the annual withholding tax on compensation per individual employee (Form W-2) pursuant to BIR requirements. BOOKKEEPING SECTION a. Maintains basic accounting records and books of accounts to reflect accurately the financial transactions of the office; b. Maintains subsidiary records pertaining to payroll deductions and remittances thereof; c. Maintains subsidiary records of accounts receivables, accounts payables, prepayments and cash advances and the updated list/inventory of supplies and equipment; d. Prepares reports and other financial statements required by the management, by COA, DBM, DOF, Senate, Congress and other government and related agencies; e. Reconciles monthly check issuances per books vis-a-vis bank statements; f. Monitors monthly obligations incurred and balances of allotments/cash allocations (NCA) to validate requests for additional releases from DBM; and g. Advises management on the status of appropriation and allotments and other financial matters. 4. BUDGET AND CASH DIVISION The Budget and Cash Division's general function is to estimate the cost of the required financing of the proposed program of the office and this includes the preparation, examination and consolidation of budget requests and justifications; the establishment of budgeting statements; and the reporting of budget statements and programmed accomplishments. The Division also plans, directs and supervises cash collection, disbursement and cash custody. It has two sections under it, namely: Budget Section and Cash Section. TIADCc BUDGET SECTION a. Plans and coordinates the annual budget preparation to include the estimation of the cost required to finance the proposed program/activities of the office; preparation of the analysis and justifications to support the budget proposal; and provides technical assistance to management during budget hearings; b. Prepares special budgets as the need for them arises; c. Prepares and controls requests of allotments in accordance with the approved financial and work plan; d. Prepares and controls the Notice of Cash Allocation Ceiling; and e. Prepares the budgetary reports and keeps and safeguards budgetary records. CASH SECTION a. Keeps custody of cash and other accountable forms of the Section; b. Collects and remits all collections; c. Keeps control of the Cash Disbursement Ceiling and the cash books for all disbursements; d. Prepares the daily reports of and keeps the record books for checks issued and cancelled and for all cash receipts; e. Prepares the bi-monthly report of disbursement for personnel services and sundry expenses; and f. Prepares Monthly Reports on Disbursements for Personal Services (01), Maintenance and Operating Expenditures (02), Capital Outlay (03) and Special Projects (Trust Fund). 5. LIBRARY DIVISION a. Takes charge of the selection, acquisition, cataloguing, classification, indexing and abstracting of library materials which have bearing on taxation, finance and other related fields; b. Conducts training on the proper use of library resources and provides reference advisory services by giving personal assistance to library users; cSEDTC c. Administers an extensive inter-library loan program and extends library service to other institutions; d. Acts as data bank for NTRC publications and legal documentary information; and e. Prepares and disseminates bibliographies on topics of timely interest; abstracts of articles found in professional journals; and exhaustive indexes of entire literature on the subject of taxation and public finance. 6. MEDICAL AND DENTAL CLINIC a. Advises NTRC personnel on matters involving health protection; b. Arranges and/or provides adequate health services to personnel; and c. Sees to it that emergency cases are properly serviced. DIRECT TAXES BRANCH 1. Conducts continuing studies designed to make the provisions of the National Internal Revenue Code and other laws pertaining to direct taxes more attuned to the needs of the economy; 2. Periodically re-examines existing tax exemption laws affecting direct taxes; 3. Conducts studies on direct taxation to make it more responsive to the requirements of economic development; 4. Determines what surveys are necessary in the fulfillment of the above functions and participates therein; 5. Submits to the Executive Director brief reports on current developments in the area of direct taxes as a basis for further in-depth studies; 6. Renders technical assistance to the DOF and Congress in the area of direct taxes; 7. Renders technical assistance and advice to the other branches and units of the office as well as to other interested parties outside NTRC, both government and private, in the area of direct taxes; and 8. Performs such other functions as may be assigned to it. AIDSTE INDIRECT TAXES BRANCH 1. Conducts continuing studies designed to make the provisions of the National Internal Revenue Code and other laws pertaining to indirect taxes more attuned to the needs of the economy; 2. Periodically re-examines existing exemption laws affecting indirect taxes; 3. Conducts studies on indirect taxation to make it more responsive to the requirements of a developing economy; 4. Determines what surveys are necessary in the fulfillment of the above functions and participates therein; 5. Submits to the Executive Director brief reports on current developments in indirect taxation as a basis for further in-depth studies; 6. Renders technical assistance to the DOF and Congress in the area of indirect taxes; 7. Renders technical assistance and advice to the other branches and units of the office as well as to other interested parties outside NTRC, both government and private, in the area of indirect taxes; and 8. Performs such other functions as may be assigned to it. FISCAL INCENTIVES BRANCH 1. Conducts continuing research on fiscal incentives particularly on those granted by the Board of Investments (BOI), Philippine Economic Zone Authority (PEZA) and other Investment Promotion Agencies (IPAs); 2. Conducts studies to improve the administration of the availment of fiscal incentives; 3. Undertakes studies on current and relevant experiences and practices of foreign countries, particularly of Asian nations, regarding fiscal incentives and recommends the necessary changes/modifications to improve the Philippine incentive system; 4. Conducts continuing evaluation of the recipients of and/or applicants of tax subsidy to ensure that the benefits thereof accrue solely to their intended beneficiaries; 5. Renders technical assistance to the DOF and Congress in the area of fiscal incentives; SDAaTC 6. Renders technical assistance and advice to the other branches and units of the office as well as to other interested parties outside NTRC, both government and private, in the area of fiscal incentives; and 7. Performs such other functions as may be assigned to it. TAX STATISTICS BRANCH 1. Develops, implements and maintains a system of collection, compilation and analysis of tax and other public finance statistics; 2. Develops statistical procedures, methods and techniques for estimation and forecasting of revenue effects of existing and proposed tax measures; 3. Conducts studies using statistical techniques to provide indicators of the responsiveness of various taxes to changes in the economy; 4. Designs and conducts surveys and provides the other branches and units of the office technical assistance in the planning and programming of tax surveys; 5. Initiates and/or participates in, whenever called for, activities designed to improve the level of tax consciousness of the Filipino people; 6. Renders technical assistance to the DOF and Congress on revenue estimates of proposals and other related statistics; and 7. Performs such other functions as may be assigned to it. SPECIAL RESEARCH AND TECHNICAL SERVICES BRANCH 1. Conducts continuing research and studies on revenue administration and customs and tariff matters within its jurisdiction; 2. Conducts studies for a more effective enforcement of government fees and charges and other non-tax matters not falling within the area of responsibility of other branches; 3. Renders technical assistance to the DOF and Congress in the area of revenue administration and customs and tariff matters; 4. Renders technical assistance and advice to the other branches and units of the office as well as to other interested parties outside NTRC, both government and private, in its area of responsibility; and 5. Performs such other functions as may be assigned to it. ECONOMICS BRANCH 1. Recommends tax reforms attuned to the requirements of the Philippine development plan; AaCTcI 2. Recommends tax policies or directions to be considered in the formulation and revision of the national economic development plan, geared towards achieving price stability with growth, increasing employment, restructuring the industrialization pattern and sustainable development; 3. Conducts continuing studies on the development of the Philippine economy and the rest of the world to further improve tax policies. 4. Renders technical assistance to the DOF and Congress on the economics of taxation and public finance; 5. Renders technical assistance and advice to the other branches and units of the office as well as to other interested parties outside NTRC, both government and private, on the economics of taxation and public finance; and 6. Submits to the Executive Director reports on current developments in the general area of economics of taxation as a basis for further in-depth studies. 7. Performs such other functions and duties as may be assigned from time to time. LOCAL FINANCE BRANCH 1. Conducts continuing research and studies on the Local Government Code and other existing laws delegating to local governments certain taxing and revenue-raising powers commensurate with their respective levels of responsibility; 2. Recommends improvements in local taxation and local revenue administration; 3. Recommends improvements on the system of Internal Revenue Allotment to local governments to make the system more equitable and responsive to the functional responsibilities of the different levels of the government; 4. Develops models of codified local revenue ordinances; 5. Determines what surveys are necessary in the fulfillment of the above functions and participates therein; 6. Submits to the Executive Director brief reports on current developments in local taxation as a basis for further evaluation and in-depth studies; 7. Prepares responses to inquiries and provides technical assistance to local governments and other sectors on issues and matters pertaining to local taxation and revenue generation; acEHCD 8. Renders technical assistance to the DOF and Congress in the area of local finance; 9. Renders technical assistance and advice to the other branches and units of the office as well as to other interested parties outside NTRC, both government and private, in the area of local finance; and 10. Performs such other functions that may be assigned to it. NTRC Organizational Structure Involvement in Inter-Agency Activities As part of its technical assistance function, the NTRC serves as the technical secretariat/member of the following inter-agency groups. 1) Fiscal Incentives Review Board (FIRB) The Fiscal Incentives Review Board (FIRB) was originally created by Presidential Decree No. 776 (August 24, 1975). It was primarily tasked with the responsibility of determining what tax exemptions should be withdrawn, revoked or suspended. When Executive Order (EO) No. 93 withdrew on a general basis, effective March 10, 1987, the tax and duty exemptions of both the government and private entities, it also instituted a system of subsidy to take care of tax and duty liabilities of government entities. The administration of this subsidy for government-owned and -controlled corporations (GOCCs) was given to the FIRB in line with the promotion of fiscal transparency. The NTRC renders assistance to the FIRB as its technical secretariat. As the FIRB's Secretariat, the NTRC undertakes the initial review/evaluation of applications of GOCCs for tax subsidy and provides technical assistance to other entities on matters relating to tax subsidy. 2) Task Force on Fees and Charges To uphold the judicious upgrading of the rates of fees and charges, by national government agencies and other offices, the Task Force on Fees and Charges created under EO 255 (February 20, 1996) was reactivated by EO 218 (March 15, 2000). As Secretariat to the Task Force on Fees and Charges, the NTRC renders technical assistance to agencies in the review and upgrading or adjustment of their fees and charges; and monitors the revision of fees and charges by concerned agencies pursuant to Administrative Order (AO) No. 31. EcTCAD 3) Zonal Valuation of Real Properties The NTRC, as consultant to both the BIR's Technical Committee on Real Property Valuation (TCRPV) and Executive Committee on Real Property Valuation (ECRPV), provides technical support in the review of zonal values of properties in the country in connection with the property-based taxes collected by the Bureau. 4) Adhoc Committees/Task Forces/TWG From time to time, the NTRC is also tasked to serve as lead agency, technical secretariat or member of interagency committees or task forces. Among such committees or task forces are the: Executive Technical Board of the Development Budget Coordination Committee (DBCC); and DOF Gender and Development Focal Points Planning System, among others. Tax Information and Dissemination Activities The NTRC publishes and sends tax guides and tax information materials to officials of the executive and legislative branches of the government as well as to the private sector to support tax information dissemination and taxpayer awareness programs. 1. Regular NTRC Tax Research Journal published on a bimonthly basis, the Tax Journal contains articles on significant tax issues and tax information. NTRC Annual Report an annual publication containing reports on all NTRC activities and projects. Various Statistical Tables continuing update on tax and other public finance statistics. 2. Special Compendium of Philippine Travel Tax Laws and Issuances, NTRC, Manila, 2015. Where Does Your Tax Money Go?, NTRC, Manila, 2015. A Short Guide to Philippine Taxes, Revised Edition, NTRC, Manila, 2013. Basic Facts and Figures on Excise Taxes, NTRC, Manila, 1997-2013. Historical Development of Philippine Taxes, Manila, 1997-2013. Basic Facts and Figures on Value-Added Tax (VAT), NTRC, Manila, 1988-2013. SDHTEC Historical Legislative Development on Percentage Taxes, 1939-2013. Handbook on the Revision of Fees and Charges, NTRC, Manila, 2011. Compendium of Fees and Charges Imposed by Various NGAs, Manila, 2006. NTRC Work Process 2 The NTRC, in the performance of its functions, formulates its Annual Work Program before the preceding calendar year ends. The Work Program is aligned with the socio-economic development goals of the government, as articulated in the existing Medium-Term Philippine Development Plan and the recent policy pronouncements of the government. The Procedures in the Formulation of the NTRC Annual Work Program are as follows: 1. Consultation with Policy-Makers on Overall Development Plan and Tax Plan for the Year 2. Preparation and Dissemination of the Guidelines in Preparing the Work Program 3. Drafting of Tax Proposals and Proposed Studies/Projects at the Branch Level 4. Consolidation and Review of the Branch Annual Work Programs 5. Review and Approval of the NTRC Annual Work Program 6. Adoption and Implementation of the NTRC Annual Work Program 7. Mid-Year Assessment of the NTRC Annual Work Program In the conduct of research studies and evaluation of tax proposals emanating from Congress, DOF and other government agencies or the private sector, the NTRC follows the following procedures: 1. Requests for evaluation/comments are forwarded from the OED to the PCB; 2. PCB prepares the assignment sheets and assigns request/proposal to concerned branches; 3. Concerned branches assign the request/s to a Technician/s; 4. Concerned branches are given a deadline and the PCB makes follow-up when necessary; 5. Technician submits the draft report/study for review of the chief; 6. The chief reviews and returns the draft report to the technician for finalization and/or reflect corrections; HSAcaE 7. Reports reviewed and approved by the Chief is submitted to the PCB for recording and forward the same to the OED for the review of the Directors; 8. The Directors review the reports/proposals/studies and return the same to the concerned branches thru the PCB; 9. When necessary, a TWG is created to review the study/proposal/evaluation composed of the Chiefs of Branches and return the study to the Branch concerned; 10. If needed, consultation with other offices are made to validate the reports/proposals/studies; 11. The concerned branches reflect the comments/suggestions/corrections and return the study/report to the OED for further review/approval of the Directors thru the PCB; and 12. PCB transmits approved study/evaluation to higher authorities/requesting parties. NTRC Work Process Tax Subsidy Flowchart for GOCCs, AFPCES, PNPSSS and PX MARTS Fees and Charges Working Procedure The procedure below defines the steps to be undertaken in the completion of an evaluation paper on proposed fees and charges, from the time the request or other forms of communication are received to the time the responses are released/transmitted to requesting party. AScHCD STEP Applicant/Client Activity 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 1) Accepts query/request for technical assistance and checks attached documents If the documents are complete, proceed to step 2, if not, not client shall be advised to submit all necessary documents to expedite the evaluation of the request. 5 minutes Task Force Secretariat None Logbook 2 Receives the query/communication and affixes initials/signature in the logbook 2 minutes SRTSB Secretary None Logbook/Letter Request with supporting documents 3 1) Screens/Evaluates documentary requirements 2) Prepares draft response and submits to Division Chief for review 10-15 days 3 Technical Staff None Supporting Documents and Draft Memorandum 4 Reviews and comments on the draft memorandum 10-15 days 2 Division Chief None Draft Memorandum with comments/corrections 5 Revision of draft memorandum incorporating the comments/corrections of the Division Chief 1-2 days 2 Technical Staff None Revised draft Memorandum 6 Records draft memorandum and routes draft memorandum to PCB 2 minutes SRTSB Secretary None Logbook 7 1) Receives/Records the draft memorandum and affixes initials/signature in the logbook 2) Routes draft memorandum to the Office of the Executive Director (OED) 2 minutes PCB None Logbook/Draft Memorandum 8 Receives the draft memorandum and affixes initials/signature in the logbook 2 minutes OED Secretary None Logbook/Draft Memorandum 9 Reviews and renders comment on the draft memorandum 3-7 days 2 Executive/ Deputy Directors None Draft Memorandum with comments/corrections 10 Records/Routes draft memorandum to PCB 2 minutes OED Secretary None Logbook 11 1) Receives/Records the draft memorandum and affixes initials/signature in the logbook 2) Routes draft memorandum to SRTSB 2 minutes PCB None Logbook/Draft Memorandum with comments/corrections 12 Receives the draft memorandum and affixes initials/signature in the logbook 2 minutes SRTSB Secretary None Logbook/Draft Memorandum with comments/corrections 13 Finalize the draft memorandum incorporating the comments and corrections of the Executive/Deputy Directors 1-2 days 2 Technical Staff and Division Chief None Final evaluation paper 14 Records/Routes final evaluation paper 2 minutes SRTSB Secretary None Logbook 15 1) Receives/Records the final evaluation paper and affixes initials/signature in the logbook 2) Routes final evaluation paper to the Office of the Executive Director (OED) 2 minutes PCB None Logbook/Final evaluation paper 16 Receives the final evaluation paper and affixes initials/signature in the logbook 2 minutes OED Secretary None Logbook/final evaluation paper 17 Signs the final evaluation paper 30 minutes Executive Director None Signed final evaluation paper 18 Releases signed evaluation paper to requesting NGA and provides copy to SRTSB 5 minutes PCB None Sealed final evaluation paper for transmittal/Logbook END of TRANSACTION Footnotes 1. NTRC Manual, 2015, pp. 3-18. 2. NTRC Staff Papers, December 1977, p. 2. 3. Depending on complexity of issue/number of NGA's fees and charges and availability of data requirements.