ON-THE-JOB-TRAINING

AT
BUREAU OF INTERNAL REVENUE
PROSECUTION DIVISION

In Partial Fulfillment of
the Requirements for
Information Technology Program

Submitted by:
Christian Remigio Ontiveros Ramirez
IT401E

Submitted to:
Emmanuel S. Ferrer jr.
Date of Submitted :
February 2014

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Acknowledgement
First and foremost i want to thank my supervisors namely Atty.
Rosario Padilla and Atty. Tim Renomeron. Also the thank Atty.
Emmanuel Ferrer, Atty. Marlon Mendoza, Atty . Sheryll Cacayuran,
Atty. Madonna Halili, Atty. Kris Norwin Saunar, Marites Castillo,
Charito Ante, Felisa tongala, Raquel Del Rosario, Carlos Ramirez for
helping me achieve the 200 hours on the job training in the Bureau
of Internal Revenue, Prosecution Division and my colleagues from
STI Fairview and Co-Ojt student from ABE College; Kristine
Padiernos, Eunice Manuzon, Elgen Torres, Camille Diaz for helping
each other to finish our task done right , efficiently and fast. I
would also like to thank the our school supervisor Sir Jerry Agbayani
for allowing me to take my training at the Bureau of Internal
Revenue possible.
Table Of Contents :
I. Narrative report
A. Introduction
B. Company profile
i. Mission
ii. Vision
iii. Organizational Chart
iv. Core Values
v. Product Services Description
vi. Company/Institution/Organizational History
C. Issues and concerns about the company as noted during the OJT
D. Recommendations to improve company as noted during the OJT
E. Problems encountered during the OJT
F. Learning Experiences during your OJT
II. Appendices
A. Certificate of Enrollment (Photocopy of Registration Form)
B. Copy of Endorsement Letter to OJT*
C. Memorandum of Agreement (MOA)*
D. Copy of the signed Waiver Form
E. Journal*
F. Pictures taken during OJT (10 shots/pcs. Colored)
G. Daily Time Record (DTR) (photocopy)**
H. Evaluation form
I. Certificate of completion (2 copies if possible)**
J. Resume or Curriculum Vitae

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I.Narrative report
A.Introduction
Throughout my Narrative report , i will mostly discuss the
things ive done and learned from the 200 hour On-the-Job-Training at
the Bureau of Internal Revenue, Prosecution Division.

It started last November 18, 2013, in which i drastically started

working on the very first. Eager to learn the ropes in my division and to
know the people that i will be with for a month or to and more likely
they will be the one whos going to help me improve myself from a
college student to professional once i graduate.

B. Company profile
i. Mission
The Bureau of Internal Revenue is committed to collect taxes
for nation-building through excellent, efficient and transparent service,
just and fair enforcement of tax laws, uplifting the life of every
filipino.

ii. Vision
The Bureau of Internal Revenue is an institution of service
excellence, a partner in nation-building , manned by globally
competitive professionals with integrity and patriotism.

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iii. Organizational Chart

Bureau of Internal Revenue Prosecution Division
Rosario B. Padilla
Division Chief Atty. V
Tim B. Renomeron
Assistant Chief Atty.III
Attorneys in the Prosecution Division
Emmanuel S. Ferrer Atty. III
Marlon M. Mendoza - Atty.III
Noel A. Bulaong Atty. III
Madonna F. Halili Atty. III
Sheryll P. Cacayuran Atty. III
Kris Norwin B. Saunar Atty. II
Staff Members of Prosecution Division
Marites Castillo
Recieving Admin Officer III
Charito Ante
Releasing Admin Assistant I
Felisa Tongala
Admin Revenue Officer III
Raquel Del Rosario
Admin Admin Officer III
Carlos I S. Ramirez
Liason Officer Admin Assistant I

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iv. Core Values

God-fearing
Consistency
Competency
Innovativeness
Accountability
Synergy
Respect
Fairness
Transparency

v. Product Services Description

National Tax Law
I.

1987 Constitution

The 1987 Philippine Constitution sets limitations on the exercise of the

power to tax.The rule of taxation shall be uniform and equitable. The
Congress shall evolve a progressive system of taxation. All money
collected on any tax levied for a special purpose shall be treated as a
special fund and paid out for such purpose only. If the purpose for
which a special fund was created has been fulfilled or abandoned, the
balance, if any, shall be transferred to the general funds of the
Government.
II.

Laws

The basic source of Philippine tax law is the National Internal Revenue
Law, which codifies all tax provisions, the latest of which is embodied
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in Republic Act No. 8424 (The Tax Reform Act of 1997). It amended
previous national internal revenue codes, which was approved on
December 11, 1997. A copy of the Tax Reform Act of 1997, which took
effect on January 1, 1998, can be found inLocal taxation is treated
separately in this Guide. There are, however, special laws that
separately provide special tax treatment in certain situations.
III.

Treaties

The Philippines has entered into several tax treaties for the avoidance
of double taxation and prevention of fiscal evasion with respect to
income taxes. At present, there are 31 Philippine Tax Treaties in
force. Copies are available at the BIR Library and the International Tax
Affairs Division of the BIR, which is under the Deputy Commissioner for
Legal and Inspection Group.
vi. Company/Institution/Organizational History
Marcos Administration
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 first program was adopted to
curb the abuses of both the taxpayers and BIR personnel, while the
second program was designed to encourage professionals in the
private and government sectors to report their true income and to pay
the correct amount of taxes.
It was also during Commissioner Vera's administration that the country
was further subdivided into 20 Regional Offices and 90 Revenue
District Offices, in addition to the creation of various offices which
included the Internal Audit Department (replacing the Inspection
Department), Administrative Service Department, International Tax
Affairs Staff and Specific Tax Department.
Providing each taxpayer with a permanent Tax Account Number (TAN)
in 1970 not only facilitated the identification of taxpayers but also
resulted to faster verification of tax records. Similarly, the payment of
taxes through banks (per Executive Order No. 206), as well as the
implementation of the package audit investigation by industry are

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considered to be important measures which contributed significantly to

the improved collection performance of the Bureau.
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 enable erring taxpayers
to start anew. Organization-wise, the Bureau had also undergone
several changes during the Martial Law period (1972-1980).
In 1976, under Commissioner Efren Plana's administration, the
Bureau's National 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
updated the 1934 Tax Code.
On August 1, 1980, the Bureau was further reorganized under the
administration of Commissioner Ruben Ancheta. New offices were
created and some organizational units were relocated for the purpose
of making the Bureau more responsive to the needs of the taxpaying
public.
Aquino Administration
After the People's Revolution in February 1986, a renewed thrust
towards an effective tax administration was pursued by the Bureau.
"Operation: Walang Lagay" was launched to promote the efficient and
honest collection of taxes.

On January 30, 1987, the Bureau was reorganized under the

administration of Commissioner Bienvenido Tan, Jr. pursuant to
Executive Order (EO) No. 127. Under the said EO, two (2) major
functional groups headed and supervised by a Deputy Commissioner
were created, and these were: 1) the Assessment and Collection
Group; and 2) the Legal and Internal Administration Group.

With the advent of the value-added tax (VAT) in 1988, a massive

campaign program aimed to promote and encourage compliance with
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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 had
implications on the delivery of the computerization requirements of the
Bureau in relation to its functions of tax assessment and collection.

The entry of Commissioner Jose Ong in 1989 saw the advent of the
"Tax Administration Program" which is the embodiment of the Bureau's
mission to improve tax collection and simplify tax administration. The
Program contained several tax reform and enhancement measures,
which included the use of the Taxpayer Identification Number (TIN) and
the adoption of the New Payment Control System and Simplified Net
Income Taxation Scheme.

Ramos Administration
The year 1993 marked the entry into the Bureau of its first lady
Commissioner, Liwayway Vinzons-Chato. In order to attain the Bureau's
vision of transformation, a comprehensive and integrated program
known as the ACTS or Action-Centered Transformation Program was
undertaken to realign and direct the entire organization towards the
fulfillment of its vision and mission.
It was during Commissioner Chato's term that a five-year Tax
Computerization Project (TCP) was undertaken in 1994. This involved
the establishment of a modern and computerized Integrated Tax
System and Internal Administration System.

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Further streamlining of the BIR was approved on July 1997 through the
passage of EO No.430, in order to support the implementation of the
computerized Integrated Tax System. Highlights of the said EO
included the: 1) creation of a fourth Revenue Group in the BIR, which is
the Legal and Enforcement Group (headed by a Deputy Commissioner);
and 2) creation of the Internal Affairs Service, Taxpayers Assistance
Service, Information Planning and Quality Service and the Revenue
Data Centers.
Estrada Administration
With the advent of President Estrada's administration, a Deputy
Commissioner of the BIR, Beethoven Rualo, was appointed as
Commissioner of Internal Revenue. Under his leadership, priority
reform measures were undertaken to enhance voluntary compliance
and improve the Bureau's productivity. One of the most significant
reform measures was the implementation of the Economic Recovery
Assistance Payment (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 "Humingi ng Resibo,
Manalo ng Libo-Libo" was institutionalized. The Large Taxpayers
Monitoring System was also established under Commissioner Rualo's
administration to closely monitor the tax compliance of the country's
large taxpayers.
The coming of the new millennium ushered in the changing of the
guard in the BIR with the appointment of Dakila Fonacier as the new
Commissioner of Internal Revenue. Under his administration, measures
that would enhance taxpayer compliance and deter tax violations were
prioritized. The most significant of these measures include: full
utilization of tax computerization in the Bureau's operations; expansion
of the use of electronic Documentary Stamp Tax metering machine and
establishment of tie-up with the national government agencies and
local government units for the prompt remittance of withholding taxes;
and implementation of Compromise Settlement Program for taxpayers
with outstanding accounts receivable and disputed assessments with
the BIR.

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Memoranda of Agreement were also forged with the league of local

government units and several private sector and professional
organizations (i.e. MAP, TMAP, PCCI, FFCCCI, etc.) to help the BIR
implement tax campaign initiatives.
In September 1, 2000, the Large Taxpayers Service (LTS) and the
Excise Taxpayers Service (ETS) were established under EO No. 175 to
reinforce the tax administration and enforcement capabilities of the
BIR. Shortly after the establishment of said revenue services, a new
organizational structure was approved on October 31, 2001 under EO
No. 306 which resulted in the integration of the functions of the ETS
and the LTS.
In line with the passage of the Electronic Commerce Act of 2000 on
June 14, the Bureau implemented a Full Integrated Tax System (ITS)
Rollout Acceleration Program to facilitate the full utilization of tax
computerization in the Bureau's operations. Under the Program, seven
(7) ITS back-end systems were released in stages in RR 8 - Makati City
and the Large Taxpayers Service.
MACAPAGAL-ARROYO ADMINISTRATION
Following the momentous events of EDSA II in January 2001, newlyinstalled President Gloria Macapagal-Arroyo appointed a former Deputy
Commissioner, Atty. Ren G. Baez, as the new Commissioner of
Internal Revenue. Under Commissioner Baez's administration, the BIR
is currently undergoing a process of transformation to make the
agency taxpayer-focused. This is being undertaken through
implementation of change initiatives that are directed to: 1) reform the
tax system to make it simpler and suit the Philippine culture; 2)
reengineer the tax processes to make them simpler, more efficient and
transparent; 3) restructure the BIR to give it financial and
administrative flexibility; and 4) redesign the human resource policies,
systems and procedures to transform the workforce to be more
responsive to taxpayers' needs.
Measures to enhance the Bureau's revenue-generating capability are
also being implemented. Foremost of these measures are the
implementation of the Voluntary Assessment Program and Compromise
Settlement Program and expansion of coverage/scope of the creditable
withholding tax system. A technology-based system that promotes the
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paperless filing of tax returns and payment of taxes was also adopted
through the Electronic Filing and Payment System (eFPS).
With the resignation of Commissioner Baez on August 19, 2002,
Finance Undersecretary Cornelio C. Gison was designated as interim
BIR Commissioner. Eight days later (on August 27, 2002), former
Customs Commissioner, Guillermo L. Parayno, Jr. was appointed as the
new Commissioner of Internal Revenue (CIR).
Barely a month since his assumption to duty as the new CIR,
Commissioner Parayno offered a Voluntary Assessment and Abatement
Program (VAAP) to taxpayers with under-declared
sales/receipts/income.
To enhance the collection performance of the Bureau, three basic
strategies were initially adopted, and these are: 1) intensify the use of
new systems (e.g. the Reconciliation of Listings for Enforcement or
RELIEF System); 2) enhance the security of tax payments through the
use of electronic broadcasting system and full implementation of eFPS;
and 3) tap non-traditional sources of revenues for additional collection.
Toward these ends, the Bureau has been implementing several work
programs which are directed towards: 1) more effective taxpayer
compliance control systems; 2) effective detection and elimination of
revenue leakages; 3) intensified enforcement of tax laws; 4)
implementation of BIR-private sector good and honest governance
programs; 5) organizational adjustments; 6) active support to
legislative revenue measures; and 7) deployment of productivity and
effectiveness enhancement technology.
Some of the most significant initiatives undertaken under CIR
Parayno's administration are: 1) expansion of VAT coverage to include
professionals; 2) rollout of various e-services, which include Electronic
Broadcasting, Web-based TIN application and processing and Electronic
Raffle of invoices/receipts; 3) building of third party information
through computer linkages and data matching; 4) enhancement of
existing detection systems, which include conduct of Tax Compliance
Verification Drives; 5) audit of exempt entities and cases involving nonremittance of withholding taxes; 6) conduct of special operations on
high profile tax evaders; 7) establishment of linkage with private sector

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groups for joint monitoring and implementation of good governance

projects; and 8) establishment of the BIR Contact Center.

C. Issues and concerns about the company as noted during the

OJT
D. Recommendations to improve company as noted during the
OJT
E. Problems encountered during the OJT
F. Learning Experiences during your OJT

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II. Appendices
A. Certificate of Enrollment (Photocopy of Registration Form)
B. Copy of Endorsement Letter to OJT*
C. Memorandum of Agreement (MOA)*
D. Copy of the signed Waiver Form
E. Journal*
F. Pictures taken during OJT

Bureau of Internal Revenue Quezon City.

Office of Attorney Rosario B. Padilla.

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Supply Part of the Office.

Desk Of Sir Carlos I Ramirez / also have been my desk.

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The Monitor in which i have done all the transportation allowances and
Certificate of allowances of the attorneys.

The desk of Atty. Tim, Atty. Donna and Maam Felisa.

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The Desk Atty. Kris, Atty Noel, Atty. Marlon.

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My Co-Ojt Students from ABE College With Sir Carlos Ramirez(4th pic).

Atty.Noel , Sir Uno, Atty Emmanuel, Atty. Marlon

Atty. Tim, Atty. Noel, Sir Uno, Maam Charito, Maam Marites
Atty. Marlon, Atty. January, Atty. Emmanuel.

J. Resume or Curriculum Vitae