After the Grade 1-9 Curriculum Guidelines had been promulgated in 1998, curriculum “standard” was replaced by curriculum guidelines, which became the primary principles for teaching activities at the elementary and junior high school. When the policy of 12-Year Basic Education were implemented, the curriculum guidelines of the secondary general, vocational and comprehensive schools were all included in the same scope of curriculum development, signifying the need for a unified mechanism of Grade 1-12 curriculum development. The development of elementary, junior high and senior high school curriculum standards or guidelines in Taiwan were delegated to Ministry of Education (MOE) in the administrative model. Meeting the call for a stationary institution for curriculum development, the National Academy for Educational Research (NAER) and its related unit, the Center for Curriculum and Instruction Research were established to be in charge of the curriculum development at the national level. The programs developed and proposed by NAER were reviewed by Curriculum Review Committee appointed by MOE. The Center for Curriculum and Instruction Research organized two important units, including 12-Year Basic Education Curriculum Research and Development Committee and 12-Year Basic Education Curriculum Guidelines Task Force for the General Outline. Curriculum Review Committee for elementary and secondary schools was organized by MOE, which were further developed as the General Curriculum Review Committee and separate committees for elementary, junior high, senior high and vocational school curriculum review committees. The prolonged procedures of curriculum review were completed within 2016-2018. This paper intends to explore the binary development and review processes at the national level under the policy of 12-Year Basic Education. First of all, this paper described the background of the role of curriculum development played by NAER at the national level. Secondly, the development and review processes of curriculum guidelines were examined in terms of its purposive as well as technical rationality. Finally, problems raised in the historical curriculum development and review systems in Taiwan were proposed, analyzed and discussed for further inquiry.