The study examines the effects of tax subsidy on the rice research program of the PhilRice in the light of its availment of tax subsidies pursuant to EO 93 (issued December 17, 1986, effective March 10, 1987). It notes that since 1997 PhilRice has not been granted any tax subsidy to cover tax and duty obligations on its importations. To enable Philrice to continue performing its mandate and meet the challenges brought by new developments in the rice industry, it recommends the inclusion of said agency in the list of GOCCs entitled to tax subsidy provision under the GAA and its outstanding tax and duty obligations with the BOC in the future GAA.
