In contrast to his predecessor’s balancing approach against the People’s Republic of China (PRC) and continued reliance on its traditional partners, the Duterte administration sought to align itself with the PRC to pursue national interests. However, unlike other administrations that fostered good relations with the PRC, the Duterte administration infamously did so at the cost of its relationship with the United States of America (US) and territorial sovereignty. Despite the significant shift of FP, the Duterte administration has maintained a pragmatic approach regarding the Republic of China (ROC) by claiming the country’s neutrality on the Taiwan question. As the Philippines faces a Strategic Triangle dilemma between the two Chinas, President Duterte has rebuilt its relations with the PRC but simultaneously advanced relations with the ROC. This thesis seeks to understand why President Duterte claimed neutrality over the Taiwan question despite his unprecedented pivot towards ROC. By applying Allison’s (1972) Bureaucratic Politics theory, the study will showcase that the Philippine FP bureaucracy’s structure may counter a president’s FP, explaining the Duterte administration’s pragmatic approach to the Taiwan question.