Compliance with BIR Tax Policies and Procedures Weighted Mean

1. Ensures compliance with the condition

attached to the tax exemption.
4.625
2. Ascertains the existence of other income
derived from non-exempt activities.
4.375
3. Provides proper tax treatment of other income
derived from non-exempt activities.
4.46875
4. Pays other taxes for which no exemptions
was granted in Philippine laws such as withholding
tax, fringe benefit tax, and documentary stamp tax 4.53125
Views on Organization's Business Taxes Weighted Mean
1. Employs the calendar year or fiscal year as a
basis for filing its tax return. 4.59375
2. Reports the financial information requested
on the basis of the accounting method the
organization regularly used to keep its books
and records.
4.5625
3. Fund or other assets are solely for
unrestricted use.
4.125
4. Disbursements upon donors approval 3.0625
Views on Requirements Complied as per the
Amended Tax Law Weighted Mean
1. The organization met the organizational test 4.46875
2. The organization met the operational test 4.6875
3. All the net income of the organization are
devoted to its purpose
3.375
4. The organization is a branch of a foreign,
non-stock, non-profit organization 3.15625
5. The organization already applied for
renewal/application based on the amended
tax rules
2.90625
Verbal Interpretation
Strongly Agree
Agree
Strongly Agree
Strongly Agree
Verbal Interpretation
Strongly Agree
Strongly Agree
Agree
Neither Agree nor Disagree
Verbal Interpretation
Agree
Strongly Disagree
Neither Agree nor Disagree
Neither Agree nor Disagree
Disagree
1. Ensures compliance with the condition
attached to the tax exemption.
2. Ascertains the existence of other income
derived from non-exempt activities.
3. Provides proper tax treatment of other income
derived from non-exempt activities.
4. Pays other taxes for which no exemptions
was granted in Philippine laws such as withholding
tax, fringe benefit tax, and documentary stamp tax
1. Employs the calendar year or fiscal year as a
basis for filing its tax return.
2. Reports the financial information requested
on the basis of the accounting method the
organization regularly used to keep its books
and records.
3. Fund or other assets are solely for
unrestricted use.
4. Disbursements upon donors approval
Views on Requirements Complied as per the Amended Tax Law Weighted Mean Verbal Interpretation
1. The organization met the organizational test
2. The organization met the operational test
3. All the net income of the organization are
devoted to its purpose
4. The organization is a branch of a foreign,
non-stock, non-profit organization
5. The organization already applied for
renewal/application based on the amended
tax rules
1. Ensures compliance with the condition
attached to the tax exemption.
2. Ascertains the existence of other income
derived from non-exempt activities.
3. Provides proper tax treatment of other income
derived from non-exempt activities.
4. Pays other taxes for which no exemptions
was granted in Philippine laws such as withholding
tax, fringe benefit tax, and documentary stamp tax
1. Employs the calendar year or fiscal year as a
basis for filing its tax return.
2. Reports the financial information requested
on the basis of the accounting method the
organization regularly used to keep its books
and records.
3. Fund or other assets are solely for
unrestricted use.
4. Disbursements upon donors approval
Views on Requirements Complied as per the Amended Tax Law Weighted Mean Verbal Interpretation
1. The organization met the organizational test
2. The organization met the operational test
3. All the net income of the organization are
devoted to its purpose
4. The organization is a branch of a foreign,
non-stock, non-profit organization
5. The organization already applied for
renewal/application based on the amended
tax rules
QT'S 5 4 3 2 1 WEIGHTED MEAN TOTAL
1 22 8 2 0 0 4.625 32
2 18 8 6 0 0 4.375 32
3 19 11 0 2 0 4.46875 32
4 22 5 5 0 0 4.53125 32
5 20 11 1 0 0 4.59375 32
6 22 6 4 0 0 4.5625 32
7 15 8 7 2 0 4.125 32
8 2 12 7 8 3 3.0625 32
9 18 11 3 0 0 4.46875 32
10 22 10 0 0 0 4.6875 32
11 7 15 1 1 8 3.375 32
12 12 1 6 6 7 3.15625 32
13 5 12 2 1 12 2.90625 32
14 2 5 12 13 0 2.875 32
15 6 13 5 8 0 3.53125 32
16 3 10 11 8 0 3.25 32
17 9 9 2 4 8 3.21875 32
18 0 0 7 11 14 1.78125 32
19 23 5 1 3 0 4.5 32
20 0 9 12 10 1 2.90625 32
21 5 7 6 14 0 3.09375 32
22 7 14 1 10 0 3.5625 32
23 17 4 9 1 1 4.09375 32
24 16 6 7 1 2 4.03125 32
25 4 16 4 7 1 3.46875 32
26 3 8 11 3 7 2.90625 32
27 4 5 18 4 1 3.21875 32
28 17 10 2 3 0 4.28125 32
29 7 16 4 2 3 3.6875 32
30 13 12 3 4 0 4.0625 32
31 10 22 0 0 0 4.3125 32
32 7 4 21 0 0 3.5625 32
33 19 9 3 1 0 4.4375 32
34 17 10 5 0 0 4.375 32