Académique Documents
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INTRODUCTION
experience outside his classrooms. It is one curriculum requirements for all college
students. This program requires a student to finish and complete 240 hours of training, by
using all the knowledge and by applying all the skills and concepts he learned on his
professionals and to the faculty member. It allows students to have a large and wide scope
of learning. Classroom experience alone is not sufficient to cope up with the ever
problems for direct concern is essential. OJT provides a unique way for students to obtain
this kind of practical experience. It is also a stepping stone for the students to become a
professional employee and to be able to compete with the others. It may provide a good
foundation for them to develop their personality to become an effective and productive
employee in the future. This study will serve as motivation to college students to study
The trainee must know the working environment inside an organization. He must
know how to deal with the people inside the organization; he must know how to respect
and to treat his supervisor or his co-workers. He must acquire additional knowledge,
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skills and techniques that will be useful on his work. Also he must know how to apply all
The trainee started his training in April 12, 2016 and completed in June 1, 2016,
he is assigned to follow their office hour which is Monday to Friday, eight hours a day,
District Office No. 54B located at Dulong Bayan Habay, Bacoor City, Cavite. He was
assigned on the assessment section under Mrs. Editha Dela Rea, secretary of the Revenue
Background
During Spanish Era or the 17th and 18th centuries the Chief Royal Accountant
Resultas. During these times, taxes that were collected from the inhabitants varied from
tribute or head tax of one gold maiz annually; tax on value of jewelries and gold trinkets;
During early American regime the country was rule by American military
governors. In 1902, the first civil government was establishing under William H. Taft.
Though, it was only during the term of Luke E. Wright on second civil governor that
Bureau of Internal Revenue (BIR) was created through the passage of Reorganization Act
No. 1189 dated July 2, 1904. On August 1, 1904, the BIR was formally organized and
made operational under the Secretary of Finance. During the term of Collector Holting,
the Bureau had its first reorganization on January 1, 1913 with the creation of eight (8)
Estate, 7) License and 8) Records. Collections by the Real Estate and License Divisions
were confined to revenue accruing to the City of Manila. In 1937, the Secretary of
Finance promulgated Regulation No. 95, reorganizing the Provincial Inspection Districts
Agent.
At the outbreak of World War II, under the Japanese regime (1942-1945), the
Bureau was combined with the Customs Office and was headed by a Director of Customs
On July 4, 1946, when the Philippines gained its independence from the United
States, the Bureau was eventually re-established separately. Revenue Regulations No. V-2
dated October 23, 1947 divided the country into 31 inspection units, each of which was
under a Provincial Revenue Agent (except in certain special units which were headed by
The second major reorganization of the Bureau took place on January 1, 1951
through the passage of Executive Order No. 392. The third major reorganization of the
Bureau took effect on March 1, 1954 through Revenue Memorandum Order (RMO) No.
41. In January 1957, the position title of the head of the Bureau was changed from
Collector to Commissioner. The last Collector and the first Commissioner of the BIR was
Jose Aranas.
To strictly enforce the payment of taxes and to further discourage tax evasion, RA
No. 233 or the Rewards Law was passed on June 19, 1959 whereby informers were
rewarded the 25% equivalent of the revenue collected from the tax evader. In 1964,
the Philippines was re-divided anew into 15 regions and 72 inspection districts. The
Tobacco Inspection Board and Accountable Forms Committee were also created directly
under the Office of the Commissioner. The appointment of Misael Vera as Commissioner
in 1965 led the Bureau to a "new direction" in tax administration. The most notable
programs implemented were the "Blue Master Program" and the "Voluntary Tax
Compliance Program".
The proclamation of Martial Law on September 21, 1972 marked the advent of
the New Society and ushered in a new approach in the developmental efforts of the
government. Several tax amnesty decrees issued by the President were promulgated to
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enable erring taxpayers to start anew. Organization-wise, the Bureau had also undergone
Office transferred from the Finance Building in Manila to its own 12-storey building in
Quezon City, which was inaugurated on June 3, 1977. It was also in the same year that
President Marcos promulgated the National Internal Revenue Code of 1977, which
effective tax administration was pursued by the Bureau. "Operation: WalangLagay" was
Commissioner Bienvenido Tan, Jr. pursuant to Executive Order (EO) No. 127. With the
advent of the value-added tax (VAT) in 1988, a massive campaign program aimed to
promote and encourage compliance with the requirements of the VAT was launched. The
adoption of the VAT system was one of the structural reforms provided for in the 1986
Tax Reform Program, which was designed to simplify tax administration and make the
tax system more equitable. It was also in 1988 that the Revenue Information Systems
Services Inc. (RISSI) was abolished and transferred back to the BIR by virtue of a
Memorandum Order from the Office of the President dated May 24, 1988. This transfer
tax collection and simplify tax administration. The Program contained several tax reform
and enhancement measures, which included the use of the Taxpayer Identification
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Number (TIN) and the adoption of the New Payment Control System and Simplified Net
Transformation Program was undertaken to realign and direct the entire organization
the BIR, Beethoven Rualo, was appointed as Commissioner of Internal Revenue. Under
compliance and improve the Bureau's productivity. One of the most significant reform
(ERAP) Program, which granted immunity from audit and investigation to taxpayers who
have paid 20% more than the tax paid in 1997 for income tax, VAT and/or percentage
taxes.
In order to encourage and educate consumers/taxpayers to demand sales invoices
and receipts, the raffle promo "Huminging Resibo, Manalong Libo-Libo" was
on June 30, 2010, a former BIR Deputy Commissioner, Atty. Kim S. Jacinto-Henares,
was appointed as the new Commissioner of Internal Revenue. During her first few
months in the BIR, Commissioner Henares focused on the filing of tax evasion cases
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under the RATE Program, in compliance with the SONA pronouncements of President
Aquino.
Vision
patriotism.
Mission
through excellent, efficient and transparent service, just and fair enforcement of tax laws,
Objectives
the environment;
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Core Values
GUIDING PRINCIPLE
Organizational Structure
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district office. It also reviews all the dockets such as application for Tax Clearance
Certificates and Certificates Authorizing Registration (CARs) for income tax, capital
gains tax, withholding tax, value-added tax, estate tax and donors tax transactions. She
approves all the papers to have a CAR and so that she can sign it.
audit based on audit program prescribed by number, conducting field audit investigation
together with the corresponding dockets of taxpayers to reviewing office of the Regional
Office.
This section processes application for Tax Clearance Certificates and Certificates
Authorizing Registration (CARs) for income tax, capital gains tax, withholding tax,
value-added tax, documentary stamp tax, estate tax and donors tax transactions. It also
includes applications for Contractors Final Payment Release Certificate within its
jurisdiction for the approval and signature of authorized official, availment of tax
subsidies under existing rules and regulations, applications and requests for confirmation
of tax exemption and forwards report to Legal Division for appropriate action. It ensures
the applications or use of computerized accounting system and point of sale/cash register
machines for approval of authorized official and audits, all claims for tax credit/refund,
except those processed by the Legal Division. It prepares tax credit certificate and
recommendation, for refund for approval of authorized official. It evaluates protest letters
sent by taxpayers and prepares reply for approval or disapproval of authorized official or
Furthermore, assessment section processes claim for tax credit and refund on
erroneously collected internal revenue taxes arising from the application of tax treaty
Permanent Closure, Death of Taxpayer or those who ceased operations. This section also
conducts ocular inspection for the determination of zonal value of real property and
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liabilities.
internal revenue taxes within the jurisdiction of the RDO. It evaluates acts and
encodes all payments, deposit slips and dishonored checks received from RCOs and
filers falling under the districts jurisdiction. It conducts ocular inspection of taxpayers
premises, processes requests for installment payment of tax liabilities and maintains
delinquent accounts.
district such as answering of queries, distributing forms and information materials such as
and filing of tax returns, undertakes tax information dissemination and education
campaign in coordination with the Assessment Section and other appropriate offices.
It takes charge in receiving all kinds of applications and requests for registration,
permit, certificate, information updates and TIN together with all required attachments
and all formal inquiries and documents from taxpayers. It is also in-charge in processing
to print receipts and invoices, registration of books of accounts, application to use loose-
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leaf sales receipts and invoices and other registration requirements. It also conducts
certificates and notices, processes and generates Tax Clearance Certificates and
communications to other units in the district office, disseminates all memorandum orders,
circulars and regulations. It maintains and preserves all useful records and files of the
district. It takes charge of the requisition and distribution of accountable and non-
accountable forms and other office supplies and the management and safekeeping of
forfeited properties acquired assets within the RDOs jurisdiction. It processes and issues
universities and colleges and maintain the districts facilities. It also takes charge in the
personnel matters of the district and performs other functions as may be assigned.
The parties shall mutually agree for the training of the student-trainee concerned
for a total of 240 hours per student during regular working days. The inclusive training
The institution shall not be held liable to the student-trainees for any fortuitous
events consequences that may arise during the course of their training when such event
The institution shall closely supervise the trainees in undertaking their approved
plan of work activities. The coordinator shall visit the trainees at least once a month for
the whole duration of the training. The student-trainees shall be obliged onto abide the
policies, rules, and regulations and the like of the company or institution.
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Department Function
internal revenue taxes within the jurisdiction of the revenue district office and also
evaluates, acts and recommends on taxpayers request for compromise and payment on
installment basis.
This section is responsible in keeping and maintaining history cards (BIR Form
No. 2706), records all actions taken on each docket or case, analyzes dockets with
delinquent accounts and to determine the most effective means of collecting such
officers (RCOs) assigned in the different cities or municipalities under the districts
jurisdiction; monitors cash and forms accountabilities of RCOs and acts on any
In addition, this section is assigned to encode all payments, deposit slips and
dishonored checks received from RCOs. It issues discrepancy notice to RCOs for
offices, police agencies and others in gathering information of taxpayers with pending tax
liabilities and dishonored check cases in enforcing their tax lien. It also recommends the
lifting/cancellation of the Warrants of Distraint and Levy and/or Garnishment and Notice
of Tax Lien to taxpayers within its jurisdiction, Serves and executes writs of execution
issued by the Court of Tax Appeals and other courts and submits corresponding report of
the action taken thereon to the Legal Division. It prepares and maintains an up-to-date
The trainee conducted his training at Counter 8, the only collection counter in
BIR-RDO No. 54B Bacoor City, Cavite where he was tasked in receiving Bank
filed.
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Equipment
The Bureau of Internal Revenue, RDO No. 54B Bacoor City, Cavite has the
following equipments: Acer and Lenovo Desktop Computers running under Windows 7
Ultimate and powered by Intel Core i5 and each uses Microsoft 2013. Others are
portable thermal printer, typerwriter, WI-FI Modem, router, repeater, and landline
telephones.
The trainees must come early especially on Mondays to attend the flag ceremony.
They have been told about observing courteousness and greet the employees inside and
outside of the office whether in what section they belong to. They are required to wear
school uniform every Monday and any organizational shirts of the school for Tuesday up
to Thursday, and the trainees are permitted to wear normal t-shirts or polo on Friday.
Trainees are required to always wear closed shoes, I.Ds and nameplate inside the office
during the training hours. When other sections need assistance, trainees must always find
their way to help them even if they are not their supervisors and be sure to let their own
supervisor know. They should be polite and patient when they conduct transactions. If the
trainees cannot handle the situation, they must consult to the supervisor about the
concerns of the taxpayer. They should not make unnecessary noise especially on busy
areas in the office. They may take an over-time only if necessary and should let the
Task Performed
Every Monday, the trainee was obliged to attend the flag ceremony to be lead by a
prayer song then Philippine national anthem, panunumpa sa watawat, BIR theme song,
and statement of the mission, vision, and core values. After the flag ceremony, there is a
regular activity of the government institution and participated by all employees, the
Thought of the Day program which was set by the administrative staff as their
motivational program for the entire BIR RDO-54B employees. The trainee also regularly
coordinator, Ms. Leilani Atienza and Ms. Michelle Deblois, administrative staffs, and to
his supervisor, Mrs.Editha A. Dela Rea the revenue collection officer. The trainee must
log in two log books, one at the main door and to the administrations OJT log book. On
the first week, the trainee was oriented by Ms. Michelle Deblois about the rules and
regulations inside the office, the dos and donts such as wearing proper clothes, wearing
of accessories, using electronic devices, politely greeting all employees as well as the
taxpayers and assisting them if needed, reporting to the respective supervisors and
administrative staff at exactly 8 oclock in the morning and lastly, always attending the
opening flag ceremony every Monday, and wearing ID all the time inside the facility. The
trainee also oriented by his supervisor, Mrs. Editha A. Dela Rea about the trainees tasks
such as checking Batch Control Sheet or BCS, receiving, sorting, and segregating Income
Tax Returns or ITR, forwarding it to the Chief Collection Officer, encoding of no-
payment and with-payment returns, and selling documentary stamps. In times wherein
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there is no retrieval of tax returns from the banks, the trainee was once asked to assist and
help at the Assessment Office to attend the tax payers follow-ups on their CAR release
and Collection Office to inquire on the Integrated Tax System or ITS if there is any
The trainee is mostly too observed about the task given to other OJT trainees for
him to be well oriented while the co-trainer explains what are dos and donts on every
task that might be given to him. The trainee noticed that one computer on the frontline is
not working so he decided to fix it and he just noticed that they are some cables that are
not well attached and the power turns back on that computer and it works so well.
The trainee together with his co-trainees reported to Ms. Michelle Deblois for the
orientation and was assigned to their respective supervisors. He was assigned to Mrs.
Editha A. Dela Rea, who took him to sorting the tax returns from different banks in the
province of Cavite. Also Mrs. Dela Rea informed that the trainee must attend on flag
ceremony every Monday. After their orientation together with trainees co-trainees they
The trainee was ordered to replace those old numbers ID by editing and printing
new version of IDs and putting it with new ID case and ID holder. Those number ID is
use to organize and determine those who comes first by giving them this Number IDs.
The trainees have observed that the Unclaimed IDs are unorganized therefore he
made an ID organizer in which the IDs are organized alphabetically so it would be easier
The trainee started to finish the last batch of replacement of IDs. The trainee
supervisor came and gave the trainee a task find the pending dockets on the cabinet. Then
the trainee proceeded in encoding the received documents and preparing for transmittal.
He receives some phone calls from taxpayers asking for the status of their documents.
some customers while selling Documentary stamps to those who need it as a one of their
requirement in filing application forms. Also the trainee is assisting those customers who
are lost in their procedures and put in the right place those who incorrectly fall in the
wrong line.
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The trainee was transferred to Mam Gigi to be in replaced of other OJT students
who are absent on that day just for temporary. The trainee was just borrowed by Mam
Gigi and he was ordered to encode some names of her clients together with their TIN for
The trainee has returned to Admins office and work on organizing and separating
BCS sheets of Landbank of the Philippines. The trainee was appointed to answer phone
calls on simple update and some simple queries about the process. The trainee receives
fax mail from the taxpayer and give it do the registration section, that mail is the
The trainee was assigned to supply room to list the quantity of every office
supplies left and put every office supplies being supplied to their respective places. Also
he was assigned to do a task requested by other employees to encode a list of her clients
that day together with clients basic in formations about their business/es.
On the10th day, same place, the trainee was assigned to organize the entire
employees private folder and removes the unnecessary things inside the supply room.
The trainee was assigned to stock room to organize every Registered Businesses
receipts. His supervisor also assigned him to sort the documents that were already done
by the revenue officer so that it can be forward to Revenue District Officer (RDO). The
trainee was able to finish his task after lunch break. In the afternoon, his supervisor asked
The trainee was assigned on CAR section, in charge of answering calls, listing
already approved. He had also arranged the files received that day according to their
registration date.
The trainee was assigned to collection office to double check the count of every
money and lists the quantity of every different paper money. He also assisted taxpayers
regarding to their inquiries and concerns on what is the status of their documents. He
answers lots of phone calls on that day and check if the clients processing of BIR paper/s
is/are done.
On his 14th day of his training, the trainee has encoded the account number of
every customer who owns businesses and classifies them if they have paid taxes on time
or not. The trainee didnt stop until the flow of customers on the line is not yet finish.
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The trainee has organized every BCS (Batch Control Sheets) of Union Bank,
which is the most unarranged BCS. The trainee was assigned in his working place to
check the TIN and encode the dockets that he receives that day. Before the training hours
From yesterdays task, after finishing all the BCS of every bank the trainee
arranged it by their BCS number and bank branches. The trainee listed the BCS and
prepared it to be delivered to Sir Tom who handles backed up copies of BCS tomorrow.
Later that day, the trainee delivered all the BCS from every bank to Sir Tom and
ordered the trainee to double check all the BCS if nothing is lost, same as what the trainee
The trainee was borrowed by Mam Racy (Counter 1 Front liner) to encode all of
the clients information paper that has already passed through her. The trainee encoded
every Mam Racys client name, TIN, address, the name of their business/es, and the date
The trainee did the same thing as what did he did yesterday. Encoding all the
basic information of its client required in registration of their business. In the afternoon
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after finishing the encoding of Mam Racys orders, the trainee assisted the other section
and other staff and trainees because he finished his task and he was given rest by his
supervisor.
The trainee reported first to his supervisor and then to the admin section. He
prepared all equipments needed in printing of transmittal such as papers, staple, paper
clips and paper clamps. The trainee encoded the dockets that he received that day.
The trainee was assigned in checking of TIN of taxpayers and he print the
transmittal of the dockets for the report on ONETT section. They bring down the dockets
The trainee was assigned to encode the dockets that receive today and he finishes
it early. In afternoon he follows up only a claim stub in ONETT section he assists only a
taxpayer for follow up. After finishing his task early he sits on the counter 8 assisting
On this day, his supervisor assigned him to sort the files received from January
2016 to February 2016. He was able to finish his task after lunch break. In the afternoon,
his supervisor gave him a new task he encoded the dockets receive today and he printed a
The trainee was assigned to encode the dockets that receive today and he finishes
it early. In afternoon he follows up only a claim stub in ONETT section he assists only a
taxpayer for follow up. He also assists other trainees on organizing transmittals after his
The trainee was assigned to counter 10. He was on frontline assisting other
employees to look on some clients papers which are a little bit hard to find because they
are actually hundreds of papers beside them and they need assist to make the transaction
On that day on Counter 10 again, the employee said that he needs the trainee for
one more week at least because he has a lot of task to do including the papers which must
be submitted immediately to the RDO. One of the employee teaches the trainee about the
task which is given to employee sitting in counter 10. The trainee was watching and
practicing about the task which will be given to him for his last week.
The trainee starts working on counter 10. He was assigned to know the TIN
information of every client who need it and write it down on paper. The trainee also
assisted other employees regarding with the TIN ID requirements of their clients.
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The trainee was assigned to verify the TIN numbers of thousands of employees
from big companies in PEZA Rosario. He was ordered to recognize who have TIN ID
and who have not and listed on a paper so that those who have no TIN ID can comply
because it is required for them as a proof that they are paying their taxes which is their
responsibilities.
The trainee still works on verifying the TIN information of employees from Big
companies of PEZA Rosario. The trainee was also assigned to assist some clients who
have lost their ID and forgot their TIN, so the trainee would be the one to search for their
leaving him the task of assisting the verification of TIN of every client that need it. The
On the last day of the trainee in his OJT, the trainee sang on admin section to get
the completion certificate of On the Job Training and he took picture to the other staff and
other employees. The trainee goes to his supervisor and he get the evaluation form and he
It must be essential for the trainee to conduct observation and understand the
The trainee observed that the place was monitored by the CCTV so that they can
easily monitor in what are happening inside the whole facilities. On the ground level
there are monitor that shows the place for which CCTV is located so taxpayer could
know already if there are many people upstairs. Also inside the office of RDO there are
monitors so they can know what her employees are doing. Trainee observes that the
institution has set of regulations necessary to guide the employees and taxpayers. The
mission, vision, objectives and the core values make them motivated on their work.
When it comes to foods especially on the breakfast and on snack time on the
afternoon, they usually prepare food for all of the personnel of BIR.
The trainee observed some of the equipments such as the speaker and computers
are malfunctioning due to under maintenance. The area of the workplace is not enough to
accommodate all employees and clients. Also sometimes there is no supply that the
employee needed.
Insights
environment today. It is for the benefit of the trainee to develop existing skills and
The trainee experienced some difficulties in the training area such as handling
SUMMARY
The trainee have learned a lot in the company that he chose to work unto in so
many terms specially in knowing the right taxes such as the Documentary Stamp Tax,
Estate Tax, Income tax and so on, even the different tax exemptions that I ignored during
school days. His Chief administrative officers usually guide and teach the trainee in some
operations in the Bureau, such as the papers to be transferred in the regional office.
The trainee was assigned in different task and place and encountered different types of
problem and solved it not only by his own but with the help of his co-trainee, co-worker
REFERENCES
Tanael, James Anthony (June 2015): Narrative report of on-the-job training experience
at Bureau of Internal Revenue RDO No. 54b Bacoor City, Cavite.
APPENDICES
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Appendix 1
Curriculum Vitae
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Appendix 2
Recommendation Letter
33
Appendix3
Memorandum of Agreement
35
Appendix 4
Location Map
38
Appendix 5
Accomplished Evaluation Form
40
Appendix 6
Certificate of Completion
46
Appendix 7
Daily Time Record
48
MEDRICK D. SANTILLAN
50
Appendix 8
Workplace
51
Appendix 9
English Critic Certification
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CERTIFICATION
Date
To whom it may concern:
RDO No. 54B Bacoor City, Cavite has been read and edited by the English Critic and it