BIR PRIORITIES

* Attain BIR revenue target of

P 2.039 Trillion in CY 2018
* Improve taxpayer satisfaction
1
* Protect revenues and recapture
Volume No. 20 Issue No. 4 public trust

BIR clarifies guidelines on availment of

8% Income Tax Rate option
Tax rates and Percentage Tax under The total tax due for a Mixed Income
By Eleonor Capili Section 116 of the National Internal Earner shall be the sum of the tax due
THE BIR HAS issued Revenue Memo- Revenue Code (NIRC), as amended. from compensation computed using
randum Order (RMO) No. 23-2018 In the case of Mixed Income the graduated Income Tax rates and
to further clarify the guidelines in the Earners or individuals earning income the tax due from self-employment/
availment of the eight percent (8%) both from compensation and from self- practice of profession resulting from the
Income Tax Rate option provided under employment (business or practice of multiplication of the 8% Income Tax rate
the Tax Reform for Acceleration and profession), their compensation income with the total of the gross sales/receipts
Inclusion (TRAIN) Law. shall be subject to the graduated Income and other non-operating income.
Per said RMO, Non-VAT individual Tax rates while the 8% Income Tax rate To be able to qualify and avail of the
taxpayers earning income purely from (in case they will avail of said option) 8% Income Tax rate option, the taxpayer
self-employment/business and/or will only be applied to their gross sales or must be registered with the BIR and is
practice of profession whose gross sales receipts and other non-operating income subject only to Percentage Tax or exempt
and/or receipts and other non-operating from business or practice of profession from VAT or other Percentage Taxes. He/
income does not exceed the Value-Added provided that it does not exceed the ₱ 3 she must also signify his/her intention
Tax (VAT) threshold of Three Million Million VAT threshold. to elect the 8% Income Tax rate, which
Pesos (₱ 3,000,000.00) during the The ₱ 250,000.00 reduction from can be done by new business registrants
taxable year have the option to avail of taxable gross sales/receipts and other during the filing of BIR Form No. 1901
the 8% tax on their gross sales or receipts non-operating income is not applicable and/or 1701Q, upon registration; or
and other non-operating income in to Mixed Income Earners since it is during the filing of initial quarter return
excess of Two Hundred Fifty Thousand already incorporated in the first tier (BIR Form No. 2551Q and/or 1701Q) of
Pesos (₱ 250,000.00). The said 8% tax of the graduated Income Tax rates the taxable year after the commencement
shall be in lieu of the graduated Income applicable to their compensation income. BIR clarifies...to p. 2
Policy on use of non-thermal paper BIR uses social
for sales machines amended media for info
Validity period of Certificate of Accreditation of sales dissemination
machines extended By Noelle Dizon
period within which the Commissioner of Follow us:
By Aileen Marquez
Internal Revenue is authorized to make an
EFFECTIVE June 12, 2018, the use of assessment and collection of taxes.
non-thermal paper in generating Official For this purpose, the phrase “THIS
Receipts/Sales Invoices/Commercial INVOICE/RECEIPT SHALL BE VALID BIR HAS OFFICIALLY tapped social
Invoices from Cash Register Machines FOR FIVE (5) YEARS FROM THE media as part of its communication
(CRM)/Point-of-Sale (POS)/other DATE OF THE PERMIT TO USE” channels to provide taxpayers and
similar machines/software is no longer as well as the Serial Number of the other stakeholders easier access to tax
mandatory. CRM/POS machines shall be printed information.
Per Revenue Regulations (RR) No. on the Official Receipts/Sales Invoices/ Per Revenue Memorandum Order
16-2018 issued by the Bureau of Internal Commercial Invoices generated from said No. 24-2018 issued on May 24, 2018, the
Revenue (BIR) on May 25, 2018, all sales machine/software. BIR shall use Facebook (https://facebook.
taxpayers using the said sales machines/ In case the buyer/customer needs com/birgovph); Twitter (https://twitter.
software now have the option to use the proof of payment to claim for expense (for com/birgovph); Google+ (https://plus.
type of paper that would suit their business Income Tax purposes) or input tax (for google.com/+birgovphl); and YouTube
requirements in generating said receipts/ Value-Added Tax or VAT purposes), he/ (https://youtube.com/+birgovphl) in
invoices. she/it may return the issued tape receipt disseminating information to taxpayers.
Said provision, however, is subject to to the seller and request for a manual Links to the said social media sites can be
the Bureau’s requirement of retention and invoice or receipt. seen in the BIR Website (www.bir.gov.ph).
preservation of accounting records for a Policy on...to p. 3 BIR uses...to p. 3
2 NATIONAL
DTA Negotiations with Cambodia held
By International Tax Affairs Division
THE FIRST ROUND of negotiations
for a Double Taxation Agreement (DTA)
between the Philippines and Cambodia
was held in Manila on June 26 to 29, 2018.
The DTA is formally known as the
“Agreement between the Government of delegation. Participating as members
the Republic of the Philippines and the were HREA Larry M. Barcelo of the
Government of the Kingdom of Cambodia Legal Service, and OIC-Chief Liza
for the Avoidance of Double Taxation and Lorelie S. Levardo-Cruz, OIC-Chief
the Prevention of Fiscal Evasion with and Section Chief Consorcio C. Olivan
Respect to Taxes on Income”. of the International Tax Affairs Division.
Undersecretary Antonette C. Tionko The DTA is expected to boost
of the Revenue and Operations Group cross-border investments between the
of the Department of Finance and Legal Philippines and Cambodia and entry of of goods and merchandise; accounting,
Affairs Director Cheaseth Seng of the Tax more Filipino professionals to Cambodia. bookkeeping and tax consultancy; real
Policy and International Tax Cooperation Currently, there are around 50 Filipinos estate development; software development;
Department of the General Department who are registered stockholders in garment manufacturing; and educational
of Taxation headed the negotiations Cambodian companies. These com- services.
and initialed the DTA on behalf of the panies are engaged in the following: There are also more than 2,500
Philippines and Cambodia, respectively. transport of goods and similar services; Filipinos working in Cambodia as factory
In the BIR, DCIR Marissa O. computer and other related services; workers, teachers, technical and skilled
Cabreros of the Legal Group co-chaired call centre; market research and public workers, managers, entertainers, engineers
the negotiations for the Philippine opinion polling; import and export and clerks and other service staff.

BIR clarifies...from p. 1 irrevocable, and no amendment of option liable to pay VAT prospectively, starting
shall be made for the taxable year it has on the first day of the month following
of a new business/practice of profession. been made. the month when the VAT threshold is
Existing individual business tax- A VAT-registered person whose breached. The taxpayer shall also pay
payers, on the other hand, can signify gross sales and/or receipts for three (3) the required Percentage Tax covering the
their intention to elect the 8% Income consecutive years did not exceed the sales/receipts and other non-operating
Tax rate option during the filing of BIR amount of ₱3 Million may update his income from the beginning of the taxable
Form 1905 (Application for Registration registration from VAT to Non-VAT, in year or commencement of business/
Information Update) at the beginning order to qualify for the availment of practice of profession until the time he/
of the taxable year, to end-date the the 8% Income Tax rate option, on or she becomes liable to VAT.
form type of quarterly Percentage Tax; before the first quarter of a taxable year, The 8% Income Tax rate option is
provided that an option to avail the 8% following the rules and regulations on not available to the following: purely
Income Tax rate shall be selected during registration, updates, verification, and compensation income earners; VAT-
the filing of initial quarterly Income Tax the inventory and cancellation of VAT registered taxpayers, regardless of the
return, for Income Tax purposes; or 1st invoices/receipts. amount of gross sales or receipts and
Quarterly Percentage Tax Return; and/or A Non-VAT individual taxpayer other non-operating income; taxpayers
1st Quarterly Income Tax Return. who availed of the 8% Income Tax rate exempt from VAT or Other Percentage
The 8% Income Tax rate option of and whose subsequent cumulative gross Taxes whose gross sales/receipts and
self-employed individuals is effective sales and/or receipts exceeded the ₱3 other non-operating income exceeded
only for the current taxable year when Million threshold during the taxable year the ₱ 3 Million VAT threshold during the
the election has been made, and shall shall be liable to pay Income Tax under taxable year; taxpayers who are subject to
automatically revert back to the gra- the graduated Income Tax rates and shall Other Percentage Taxes under Title V of
duated Income Tax rates at the beginning be allowed a tax credit for the previous the Tax Code, as amended, except those
of the succeeding taxable years. Thus, quarter/s Income Tax payment/s under subject under Section 116 of the same
the availment of the 8% Income Tax the 8% Income Tax rate option. The Title; Partners of a General Professional
rate option is required to be signified taxpayer shall be required to update Partnership; and individual taxpayers
and selected every taxable year, if his/her registration immediately within enjoying Income Tax exemption, such
the taxpayer wishes to be covered by the month following the month he/ as registered Barangay Micro Business
such Income Tax rate. The Income she exceeded the VAT threshold. The Enterprises. (See full text of RMO No.
Tax rate option, once elected, shall be taxpayer shall then be automatically 23-2018 at www.bir.gov.ph)
 NATIONAL 3
BIR uses...from p. 1 Meeting with DFA
The Bureau’s social media sites
shall contain the following information
that will be drawn from the BIR Website:
i) Daily Tax Reminders; ii) Monthly Tax
Calendars; iii) BIR lssuances (Revenue
Regulations, Revenue Memorandum
Circulars and selected Revenue Memo- Representatives from the BIR Legal Group and RD 51-Pasay City, led by HREA Larry Barcelo and Asst. RDO Marilou
randum Orders); iv) BIR News; v) Sapungan, respectively, met last May 31 with representatives from the DFA-Office of Protocol, led by Director for Immunities
Tax Campaign Videos; and vi) Job and Privileges, Rodillo R. Catalan, to discuss matters relative to the VAT privileges being accorded to foreign diplomatic
missions in the Philippines.
Openings.
No information falling under the
Personnel Orientation Course
prohibition on unlawful divulgence
under Section 270 of the Tax Code
as well as information covered by
Republic Act No. 10173 (Data Privacy
Act of 2012) shall be published in the
BIR social media accounts.
“With the growing popularity
of social media, the BIR deemed it New revenue personnel from the National Office and RR Nos. 5-Caloocan City and 6-Manila attended the Personnel
timely to use this untapped channel Orientation Course conducted last May 29 to 31. Resource speakers were Personnel Adjudication Division Chief Daniel
De Jesus; Management Division Chief Arlene De Guzman; Ricardo Blanco and Jonafe Alejandro of Training Management
of communication in disseminating Division; Aileen Ferrer and Martin Claro of Training Delivery Division; and Roy Andro Mutia, Jasper Joy Realino and Owen
updated and accurate information to Dale San Juan of Personnel Division.

taxpayers. By making tax information Gender Sensitivity Training Program

accessible to taxpayers, we can make it
easier for them to comply with the tax
laws”, said ACIR Teresita M. Angeles
of the Client Support Service.
The Client Support Service shall
be in charge of the overall control of
the BIR social media sites, with the
Public Information and Education
Division acting as the BIR Social Media
Accounts Administrator and Content
Manager.
BIR personnel and taxpayers are
encouraged to support this initiative
by sharing the contents posted in the
BIR social media accounts with other
netizens/taxpayers.
Policy on...from p. 1
The sales generated from the CRM/
POS machine where the tape receipt
issued is replaced by a manual invoice/ Fifty-seven (57) revenuers from the BIR National Office attended the Gender Sensitivity Training Program conducted last
May 16 to 17 by Ret. Col. and GAD Advocate Luis Marciano Navera, in coordination with the Training Management and
receipt shall be deducted from the sales Training Delivery Divisions.
to be reported in the eSales System List of Sales required to be submitted ditation issued on or before July 31,
of the BIR. This deduction shall be by VAT-registered taxpayers. 2015 shall be valid until July 31, 2020
reflected as an adjustment in the CRM The validity period of Certifi- while those issued on August 1, 2015
Sales Book/Back-end Report. cates of Accreditation issued to onwards shall follow the five-year
The returned tape receipt shall be the developers/dealers/suppliers/ validity period based on the actual Date
attached to the duplicate copy of the vendors/pseudo-suppliers of CRM, of Issuance.
manually-issued invoice/receipt and POS machines and/or other sales In line with the said extension, both
shall be used as basis in adjusting the machine/receipting software has been primary and supplementary invoices/
sales amount. However, the sales that extended by the BIR with the issuance receipts to be issued using the accredited
were replaced with manual invoice/ of Revenue Memorandum Circular sales machines/software must reflect the
receipt shall still be included, but (RMC) No. 36-2018 on May 21, 2018. corresponding Date of Issuance and
separately indicated, in the Summary The said Certificates of Accre- Validity Period of Accreditation.
4 REGIONAL
“Oplan Kandado” Tax Enforcement Activities

Revenuers of RD 66-Iriga City, headed by RDO Arturo

RD 93A-Zamboanga City, headed by RDO Rolando Ompoc
Abenoja, Jr. and Asst. RDO Ruth Bigata, conducted tax
and Asst. RDO Fabian Francisco, conducted Tax Compliance
mapping operation last April 17 in business establishments
Verification Drive last April 19 to 20 at West Coast Area in
operating in Sagñay, Camarines Sur.
Zamboanga City.

RD 58-West Batangas, headed by RDO Romeo Suarez,

conducted Tax Compliance Verification Drive in all business RD 104-Bayugan City, Agusan del Sur, headed by OIC-RDO
establishments in the municipalities of Calatagan, Lian and Bernadette Honculada, conducted a Tax Compliance Verification
Revenuers of RR 13-Cebu City, led by DCIR Arnel Tuy last May 7 to 8. Drive in Barangay Taglatawan, Bayugan City last May 29 to 30.
Guballa and Regional Director Eduardo Pagulayan, Jr.,
simultaneously conducted “Oplan Kandado” operations last
May 10 on the four (4) warehouses of one of the biggest
hardware stores in Cebu, Federal North Hardware Inc.

Revision of Zonal
Valuation
RD 3-San Fernando City, La Union, headed by RDO Ernesto
Mangabat and Asst. RDO Doris Rimando, checked the Revenuers of RD 28-Novaliches (headed by RDO Leonora
compliance of business establishments in the municipalities Ruizol and OIC-Asst. RDO Victoria Evangelista) conducted
of Bangar and Agoo, La Union with the BIR’s registration, Tax Compliance Verification Drive last April 8 to 22 in schools
bookkeeping, and invoicing requirements during their tax and other business establishments in the vicinity.
mapping operations conducted last May 7 and 8.

RD 42-San Juan, headed by RDO Thelma Mangio and Asst.

RDO Ramon Navarro, conducted Tax Compliance Verification
Drive in some schools and condominium in San Juan City.

Members of RD 24-Valenzuela City’s Sub-Technical

Committee on Real Property Valuation, headed by RDO
Ariel Calabia and Asst. RDO Adora Ambo, met last April Revenuers of RR 14 and RD 88-Tacloban City, led by Regional
24 with independent appraiser, Renaldo Sebastian. GS Director Ma. Gracia Javier and RDO Josephine Catamco, visited
Fritz Buendia and GS Brigida De Perio were also present business establishments under surveillance.
during the meeting.

Revenuers of RD 48-West Makati, led by RDO Rebe Detablan,

conducted a post-evaluation of POS machines in a business
establishment engaged in visa processing.

Implementation of
RD 113B (132)-East Davao (headed by RDO Rodrigo
Rivamonte) conducted a 10-day surveillance in a business

Single Window Policy

establishment.

RDO Thelma Mangio and Asst. RDO Ramon Navarro of RD

42-San Juan discussed last May 3 with the Chief of the City
Assessor’s Office of San Juan and a private appraiser the
issues regarding updating of zonal valuation.

Meeting with CIR

RD 92-Pagadian City conducted Tax Compliance
RD 26-Malabon/Navotas, headed by RDO Alfredo Santos
Verification Drive among various non-stock non-profit
and Asst. RDO Jessica Bernales, conducted the blessing
educational institutions in Zamboanga del Sur from May
and ribbon-cutting ceremony for the installation of new
14 to 17.
counters for the implementation of the Single Window Policy.

Welcome to New Official

Commissioner Caesar R. Dulay discussed various issues OIC-Regional Director Nasser Tanggor, OIC-Asst. RD Edith
and gave directions concerning revenue collection efforts to Revenuers of RD 7-Bangued, Abra (headed by OIC-RDO Yap and revenuers of RR 15-Zamboanga City posed with
Regional Director Jethro Sabariaga, OIC-Asst. RD Douglas Frumencio Belisario and OIC-Asst. RDO Felicidad Britton) incoming RDO Cresencio Agad of RD 93B-Zamboanga
Rufino and RDOs of RR 4-Pampanga during his visit at RR conducted tax mapping operations within the municipality Sibugay during the Bienvenida gathering held in honor of
4’s office last April 19. of Tayum last May 16 to 17. the latter last April 5.
 REGIONAL 5
Tax Information Drives

OIC-Regional Director Clavelina Nacar of RR 1-Calasiao,

Revenue Officer Mark Joseph Manuntag of RD 17A-Tarlac RD 42-San Juan, headed by RDO Thelma Mangio and
Pangasinan conducted a dialogue with the officials and
City (headed by RDO Christine Cardona) was interviewed Asst. RDO Ramon Navarro, conducted a dialogue with
staff of the Department of Education–Region 1, led by
by a local radio station in Tarlac Province last April 13 tiangge owners last May 2 on how to increase their voluntary
Director Alma Ruby Torio, last May 10 to address various
regarding updates on tax laws and the tax campaign period. compliance and, at the same time, address their issues and
issues, particularly on withholding taxes and settlement of
concerns regarding the TRAIN Law.
their delinquent accounts.

Revenue Officer Mark Anthony Nepomuceno of RD

OIC-Regional Director Clavelina Nacar of RR 1-Calasiao, RD 48–West Makati, headed by RDO Rebe Detablan,
17A-Tarlac City (headed by RDO Christine Cardona)
Pangasinan discussed the tax filing deadline and other conducted a Seminar on Income Tax Computation with
conducted the weekly briefing of new registrants last
programs and campaigns of the region to boost tax collection IRR last April 5, with Revenue Officers Manolito Mejia and
April 18.
during an interview conducted last April 17 by Bombo Jemaruh Cajuday as resource speakers.
Radyo Dagupan.

Asst. Regional Director Dondanon Galera of RR 16-Cagayan Revenue Officer Ma. Lynn Acab of RD 26-Malabon/ Revenue Examiner Bebe Grace Dano of RD 92-Pagadian
de Oro City, together with RD 98 Assessment Chief Cherry Navotas (headed by RDO Alfredo Santos and Asst. RDO City (headed by RDO Aminoding Macarampat) conducted
Ibaoc and Philip Ryan Baliguat, were interviewed by Magnum Jessica Bernales) conducted a tax briefing to new business a tax briefing to new business registrants last April 27.
Radio regarding tax filing guidelines and procedures. registrants last May 31.

Capability Enhancement

Regional Director Alberto Olasiman of RR 11-Iloilo City spearheaded the conduct last May
22 of CRM/POS Briefing to RDOs, Asst. RDOs, Chiefs of Legal and Regional Investigation
Divisions, Action Lawyers, Chiefs of Assessment Sections, Group Supervisors and
Revenue Officers (Assessment). Resource speakers were Leizl Marie Siu, Jasper Dawa,
Regional Director Ma. Gracia Javier of RR 14-Tacloban City, together with Asst. RD Edgar
Romulo Rosell, Mary Anjanette Cabahug and Analesa Cabello, all from Revenue Data
Quejada, attended the technical training for the BIR Webmail Solution Project conducted by
Center – Visayas.
Jasper Dawa and Jay Aliganga of RDC Visayas. Also in attendance were the regional officials
and RDOs/Asst. RDOs of the six (6) Revenue District Offices of the region.

OIC-Regional Director Aynie Mandajoyan-Dizon and OIC-Asst. RD Zennen Tabanao of

RR 12-Bacolod City, together with RDOs, Asst. RDOs and Division Chiefs, attended the
Technical Training on BIR Webmail Solution Project conducted last May 31 by Jasper Diwa
and Jay Aliganga of RDC-Visayas.

Experienced revenue officials of RR 15-Zamboanga City’s Assessment Division, led by

OIC-Chief Milagros Damuag, Asst. Chief Annabellee Enriquez, RES Chief Jacqueline
Lacandalo and Lead Reviewer Ritche Francisco, shared some of their experiences,
Twenty-eight (28) newly-hired employees of RR 14-Tacloban City (headed by Regional valuable inputs and points to newly-hired Revenue Officers (Assessment) to improve their
Director Ma. Gracia Javier and Asst. RD Edgar Quejada) attended a 3-day Personnel performance as well as enhance their public speaking and presentation skills. Aside from
Orientation Course last April 24 to 26. Among the speakers were Legal Division OIC-Chief the usual methods of self-reading and review of actual dockets, the new employees who will
Karen Siayngco, Collection Division OIC-Asst. Chief Loretta Bertis, and Imelda Mangrobang, be assigned to different district offices as Examiners were given taxation topics to present
Sheila Balais, Ma. Regina Masong and Faye Donnabelle Bula of the AHRMD. and discuss in front of the group.

Filing of Income Tax Returns/Tax Assistance Centers

RR 1 - Calasiao, Pangasinan RD 66 - Iriga City RD 74 - Iloilo City
Headed by OIC-Regional Director Clavelina Nacar Headed by RDO Arturo Abenoja Jr. & Asst. RDO Ruth Bigata Headed by RDO Lilivic Minguez-Gatdula &Asst. RDO Helen Balasa
& OIC-Asst. RD Fely Simon

RD 80 - Mandaue City RD 26-Malabon/Navotas

RD 17A - Tarlac City Headed by RDO Josie Lourdes Tang & Asst. RDO Cesar Padilla Headed by RDO Alfredo Santos
Headed by RDO Christine Cardona & Asst. RDO Jessica Bernales
6 REGIONAL
Interaction with Briefings on Tax Reform Job Order Personnel
BIR Partners for Acceleration & Registration
Inclusion (TRAIN) Law
RD 39 - South, Quezon City
Headed by RDO Arnulfo Galapia & Asst. RDO Rodel Buenaobra

Officers of Caloocan Filipino-Chinese Chamber of

Commerce, led by their President Reynold Siy, paid a
courtesy call to (the new) OIC-Asst. Regional Director
Joseph Catapia of RR 5-Caloocan City last April 12. The
officers pledged to support and cooperate with the region’s
tax information campaigns and programs. Also present
were RDO Corazon Balinas and GS Rory Jorge Soriano
of VATAS.
RD 52 - Parañaque
Headed by RDO Antonio Mangubat, Jr.
& Asst. RDO Frederico Pilarca RD 92-Pagadian City served a number of Contract
of Service/Job Order personnel under the Provincial
Government of Zamboanga del Sur last April 30, in
compliance with the BIR’s registration requirements under
the TRAIN Law.
OIC-RDO Teresita Lumayag of RD 17B-Paniqui, Tarlac,
together with Revenue Officers of Assessment, paid a visit Employee Recruitment
to Mayor Leonardo Roxas of the Municipality of Paniqui,
Tarlac last May 29 to request for a venue to be used for
the seminar/briefing on registration requirements of all
Barangay and SK candidates in the last May election.

RD 10 - Bontoc, Mt. Province

Headed by RDO George Caburao

Asst. Regional Director Edith Yap of RR 15-Zamboanga

City gave her welcome message to all applicants during
the Pre-Employment Examination held last May 16 to 17
at the Zamboanga State College of Marine Sciences and
Technology. The examination was conducted by a team of
RDO Simplicio Cabantac Jr. of RD 54A-East Cavite paid revenuers from the Personnel Division, led by Registered
courtesy calls last May 31 to Mayor Agnes Tolentino of Psychometricians, Imelda Enriquez and Therese Rose
Tagaytay City, Mayor Danilo Bencito of General Aguinaldo, Abescoro.

GAD Activities
Cavite and Mayor Virgilio Vargas of Alfonso, Cavite at
their respective offices. RDO Cabantac appealed for their
cooperation and support to the various plans and priority
programs of the BIR. Also present were RCOs Dominga All newly-hired
Dela Cruz, Gloria Mercado and Administrative Officer employees of RR
Elmer Toralba. 15-Zamboanga
Cit y ( headed by
Regional Director
Nasser Tanggor and
Asst. RD Edith Yap)
attended a Gender
and Development
Seminar last May
2 to 4 at the Grand
Astoria Hotel.
Resource speakers were Professors Rosalyn Echem and Nellibelle Ulama of Western Mindanao State University. Section
RDO Simplicio Cabantac Jr. of RD 54A-East Cavite paid Chief Patricia Ablong and Glorina Socorro Josol of AHRMD served as facilitators.
a courtesy call last May 31 to Congressman Abraham Members of RR 15-
Tolentino of the 7th District of Cavite at his office in Tagaytay Zamboanga City’s Regional
City Hall. Congressman Tolentino discussed his plans and Gender and Development
future development programs affecting his congressional Focal Point System, led by
district from where the BIR could potentially generate taxes Asst. Regional Director Edith
in the near future. Various strategies to plug certain tax Yap, conduc ted an SD D
leakages and further increase tax collections were also Survey last May 9 as part of
discussed. Also present were RCOs Dominga Dela Cruz, the Bureau’s Gender and Development Program.

Team Building Activity

Gloria Mercado and Administrative Officer Elmer Toralba.

RD 15-Naguilian,
Isabela, headed by
RDO Miguel Morada
Jr. and Asst. RDO
Elizabeth Soriano,
conducted its monthly
district conference,
team building and
summer outing
last May 25 at the
RD 39-South, Quezon City held a dialogue with tax
Kangaroo Beach
practitioners last April 25 wherein the new set of officials
Resort in Gonzaga,
(RDO Arnulfo Galapia, Asst. RDO Rodel Buenaobra and
Cagayan.
CAS Juvy Dela Peña) were presented.
 REGIONAL 7
Recognition Meetings
Program OIC-Regional
D i r e c t o r
OIC-Asst. Regional
Director Joseph Catapia,
Clavelina Chairperson of RR
Nacar of RR 5-Caloocan City’s Bids
1-Calasiao, and Awards Committee,
Pangasinan presided over a meeting
gave a brief with representatives of
orientation to A.C. Ong Consulting,
new recruits of the region last May 17 prior to their Inc. and R.C. Ramos
deployment in their respective place of assignments. Construction Corporation
last May 9 wherein they
discussed the progress of
OIC-Regional Director Maridur Rosario of RR 9A- the on-going construction
CaBaMiRo, together with OIC-Asst. RD Florante Aninag, of the new buildings of RR 5, RD 25A-Plaridel, Bulacan and
awarded Certificates of Recognition to the RDOs who have RD 25B-Sta. Maria, Bulacan.
surpassed their assigned goal for the month of March and
for the 1st Quarter 2018 during the 4th Regional Staff OIC-Regional Director Clavelina Nacar of RR 1-Calasiao
Conference held last April 19. The awardees were RDO met with the Assessment and Collection personnel of
Rosemarie Talaman of RD 59-East Batangas, RDO Romeo RD 3-La Union (headed by RDO Ernesto Mangabat and
Suarez of RD 58-West Batangas, RDO Rex Paul Recoter of OIC-Asst. RDO Doris Rimando) last May 10 to reiterate
RD 63-Oriental Mindoro and RDO Emmanuel Ferrer, Jr. of the collection strategies, plans and programs, and address
RD 54B-West Batangas. Collection Division Chief Ceferina various administrative and operational issues and concerns. Revenue officials of RR 6-Manila, led by Regional Director
Ong assisted in the awarding. Romulo Aguila, Jr. and Asst. RD Josephine Virtucio,
attended their 5th Regional Staff Conference last May 11
at the Ramada Hotel in Binondo, Manila. Present were
the Heads of District Offices and Divisions, and RDC
Head Raquel Baltazar. The conference was hosted by RD
30-Binondo, headed by RDO Bethsheba Bautista and Asst.
RDO Alma Celestial Cayabyab.
Regional Director Alberto Olasiman and Asst. RD Eric
Diesto of RR 11-Iloilo City, awarded Certificates of
Recognition last May 21 to the following: RDO Nelia Regional Director Ma. Gracia Javier of RR 14-Tacloban City
Demalata of RD 72-Roxas City and Asst. RDO Mary Ann spearheaded the conduct of the 4th Regional Monthly Staff
Sobremente of RD 75-Zarraga, Iloilo for surpassing their Conference at Marvins’ Seaside Inn in Naval, Biliran. RD
Javier discussed the status of the 2018 Priority Programs Regional Director Esmeralda Tabule, Asst. RD and other
collection targets on enforcement activity for the period officials of RR 18-Koronadal City attended the Exit
January to April 2018. The Top Performing Revenue and initiatives to enhance collection performance. The
issues and concerns were also addressed. Conference conducted by the Commission on Audit team,
Officers-Collection for the month of April 2018 were also led by Elmina Buenbrazo. They discussed the 2017 audit
recognized, namely: Melissa Grace Diano of RD 73-San observations and recommendations for the region.
Jose, Antique, Ma. Linabelle Umbac of RD 74-Iloilo City
and Raymond Baga of RD 75-Zarraga, Iloilo (Certificates RR 19-Davao
were received by their respective RDOs). Asst. RDO City’s Regional
Sobremente and the personnel of RD 75 also received Performance
recognition from DPD OIC-Chief Ma. Judith Grozen for Management Team
OIC-Regional Director Ma. Gracia Javier of RR 14-Tacloban
their 100% compliance in the transmittal of returns to the (RPMT) held a
City discussed with the Collection Supervisors the vital
Document Processing Division for the month of April 2018. Consultation Meeting
functions of the Collection Section in the implementation
last May 23 to
of the Bureau’s initiatives and programs at the district level
discuss/deliberate/resolve an issue raised by one of the
during the Functional Meeting – Collection Group conducted
members pertaining to the IPCR of one of the employees.
last May 10. Collection Division OIC-Chief Policarpo Tangile
Asst. RD Abilia Bentulan presided over the meeting on
presented the Collection Performance as of April 2018, best
behalf of RPMT Chair RD Balatero.
practices, potential sources of collection, and the issues and
concerns of district offices regarding the effect of the TRAIN OIC-RDO Trinidad
Regional Director Ma. Gracia Javier and Asst. RD Edgar Law to the BIR’s collection performance. Villamil and OIC-Asst.
Quejada of RR 14-Tacloban City, together with Collection RDO Jocelyn Ramilo
Division OIC-Chief Policarpo Tangile, awarded Top of RD 2-Vigan City,
Performer, RDO Ma. Teresa Noemi Pizon of RD 89-Ormoc Ilocos Sur had a
City, during the 4th Regional Staff Conference held last meeting with Revenue
April 19, for exceeding the district’s collection goal for the Collection Officers
month of March 2018. Also in photo is RDO Eduardo Gayas and Section Chiefs regarding tax updates, collection
of RD 86-Borongan City who received four (4) Certificates performance and ways to improve taxpayers’ compliance.
of Recognition on behalf of the Top Performer Examiners O I C - R D O
on Collection Enforcement Activities being monitored by Regional Director Nasser Tanggor of RR 15-Zamboanga Trinidad Villamil
Assessment Division Chief Imelda Cebuano. City, together with Asst. RD Edith Yap, discussed the and OIC-Asst.
regional collection performance, issues and concerns, and RDO Jocelyn
tax updates during the 4th Regional Staff Conference held Ramilo of RD
last April 19 at Garden Orchid Hotel in Zamboanga City. RDO 2 - Vi g a n C i t y ,
Cresencio Agad and Asst. RDO Myrna Maslamama of RD Ilocos Sur had a
93B-Zamboanga Sibugay hosted the conference. meeting with Revenue Officers of the Assessment Section
regarding the district’s collection performance, issues and
Revenuers of RD concerns and other matters.
6-Urdaneta City,
Regional Director Nasser Tanggor of RR 15-Zamboanga Pangasinan, led by R D O Tr i n i d a d
City, together with Asst. RD Edith Yap, awarded Certificates RDO Maria Isabel Villamil and
of Recognition to the district offices that exceeded their Utit and Asst. RDO OIC-Asst. RDO
collection goals for the 1st Quarter of 2018 during the 4th Lolita Salayog, Jocelyn Ramilo
Regional Staff Conference held last April 19 at Garden discussed, during the of RD 2-Vigan
Orchid Hotel in the city. Asst. RDO Myrna Maslamama of RD district conference City met with the
93B-Zamboanga City was awarded as the Top Performer, last April 27, the district’s collection performance as well Client Support
followed by RDO Rolando Ompoc of RD 93A-Zamboanga as the priority programs, plans and initiatives to increase Section and Revenue Officers (Assessment) regarding the
City and RDO Lynne Celestial of RD 91-Dipolog City. their collections. implementation of the “One Window” approach.
RDO Aminoding
RD 25B-Sta.
Macarampat of RD
Maria Bulacan,
92-Pagadian City,
headed by RDO
together with OIC-Asst.
Claire Corpus
RDO Zaida Preciosa
and OIC-Asst.
Bunda, Chiefs Janette
R D O R o m mel RDO Nerissa Agraam and Asst. RDO Evangeline Capule of
Sarmiento and Annalou
Tolentino, received RD 29-Tondo discussed with CAS, Group Supervisors and
Dipay, held their 8th District
a Certificate of Recognition last April 19 for being the Top Collection Section Chiefs their enforcement activities, collection goals
Meeting last April 12.
Performer of RR 5-Caloocan City for the month of March 2018. and other concerns during their regular district meeting.
8 FEATURE
LIST OF SEPARATED BIR OFFICIALS/EMPLOYEES
COMPULSORY RETIREMENT RESIGNATION
Name Date of Position Name Date of Position
Separation Office Separation Office
HERNANDEZ ESMERALDA C 05/29/2018 Revnue Officer I (Ass) DORIA JOSEPHINE S 05/21/2018 Attorney III
RR 7-Quezon City Litigation Division

ALMIA BENJAMIN M 05/28/2018 Revenue Officer II (Ass) CAMONGOL JOHN ADREEN B 05/10/2018 Revenue Officer I (Coll)
RR 5-Caloocan City RR 6-Manila

VELASCO JOSEFINA M 05/28/2018 Revenue Officer IV (TA) DIAMEL OMAR HUSSEIN M 04/30/2018 Revenue Officer I (Ass)
RR 18-Koronadal City RR 7-Quezon City

DOMINGO ANGELITA C 05/21/2018 Revenue Officer I (Coll) DOMEYEG CARLA O 03/09/2018 Attorney II
RR 4-Pampanga RR 2-Baguio City

DELA CRUZ EMERALD DJ 05/18/2018 Revenue Officer II (DP) CALABIA KHRISTIAN P 01/01/2018 Legal Assistant II
RR 7-Quezon City RR 9A-LaQueMar

FLORES ARCELI DC 05/13/2018 Revenue Officer III (Ass) DISCAYA JOANNA MICHELLE O 01/01/2018 Revenue Officer I
RR 7-Quezon City RR 18-Koronadal City

VEGA MAYROSE M 05/09/2018 Revenue Officer I (Ass) DIMATALO LEONARDO M 12/01/2017 Revenue Officer I (Coll)
RR 7-Quezon City RR 6-Manila

ANTONIO EUFROCINA C 05/07/2018 Administrative Officer IV TON MARJORIE O 01/16/2018 Revenue Officer I (Ass)
RR 7-Quezon City RR 4-Pampanga

ESTACION DOMINGO B 05/03/2018 Revenue Officer III (TA) SANTOS JAMIE KIM F 01/08/2018 Revenue Officer I (Ass)
RR 8-Makati City RR 1-Calasiao, Pangasinan

BACATE NORMA L 05/01/2018 Revenue Officer I (Coll) REYES CHRISTIAN RAY T 12/31/2017 Revenue Officer I (Coll)
RR 3-Tuguegarao City RR 1-Calasiao, Pangasinan

OPTIONAL RETIREMENT DECEASED

PATRICIO LINDA C 05/18/2018 Librarian III ANDRES MARIA ANITA B 03/11/2018 Revenue Officer IV
Training Delivery Division Excise LT Field Operations
Division
BARAGONA AMROSI D 04/01/2018 Revenue Officer II (Coll)
RR 16-Cagayan de Oro City LAO MARIBEL H 01/30/2016 Revenue Officer I (Coll)
RR 15-Zamboanga City
CAUILAN CASTOR JR P

04/01/2018 Revenue Officer II (Coll)
RR 3-Tuguegarao City
TRANSFERRED
MANADAO ERWIN G 02/22/2018 Administrative Assistant III
DISMISSAL (To City Govt. of Tabuk, Kalinga) RR 2-Baguio City

NARVAEZ JESSIE A Revenue Officer I (Coll)

EMBOG ARED MARIES S 01/03/2018 Revenue Officer I (Ass)
RR 7-Quezon City
(To Commission on Audit) RR 14-Tacloban City
Source: Personnel Division

Launching of...from p.10 Gender in the Philippines”. DOF Director Alvin Diaz and Commission
The afternoon was spent with short on Audit Asst. Commissioner Lourdes
the BIR GAD theme song that she had lectures on “Gender and 2030 Agenda for Castillo. Representatives from other DOF-
composed, titled “This World for Us All”; Sustainable Development Philippines” attached agencies also attended the event,
DCIR King, for her unwavering support delivered by Dr. Theresita Atienza, Vice namely: Bureau of the Treasury, Bureau
and commitment to pursue the programs, President for Academic Affairs and Dean of Local Government Finance, Insurance
projects and activities for GAD since its of the National Defense College of the Commission, National Tax Research
implementation in 2008; Dr. Rowena S. Philippines; and “GAD Budgeting Focu- Center and Philippine Deposit Insurance
Navera, for her unselfish and invaluable sing on Attribution” delivered by Dr. Corporation.
service as the BIR’s GAD resource speaker Navera, member of the GAD Resource The success of the event was made
and consultant who relentlessly pushed the Pool of the Philippine Commission on possible through the collaborative efforts
BIR towards becoming a GAD-responsive Women and Vice-President for Admi- of the BIR National Office and Revenue
agency; and Education Secretary Leonor nistration and Finance of the Philippine Region Nos. 5-Caloocan City, 6-Manila,
M. Briones, for the study that she had State College of Aeronautics. 7-Quezon City, 8-Makati City and 9B-
conducted for the BIR, titled “Taxation and The one-day event was also graced by LaQueMar.
 FEATURE 9
New Revenue Issuances
RR No. 16-2018 Amends RR No. RMO No. 26-2018 Prescribes the guide- RMO No. 32-2018 Prescribes the audit/
10-2015, as amended, on the use of lines in monitoring, identification, investigation of individual and non-
non-thermal paper for all CRMs/POS inclusion and deletion of Top With- individual taxpayers by the Regional
machines and other invoice/receipt holding Agents pursuant to RR No. Assessment Divisions
generating machine/software 11-2018 RMO No. 33-2018 Consolidates, clarifies
RMO No. 23-2018 Prescribes the RMO No. 27-2018 Revises the Non- and reiterates the existing policies and
policies, guidelines and procedures in Disclosure Agreement Form of the BIR procedures in the issuance of Authority
the availment of the 8% Income Tax RMO No. 28-2018 Creates and modifies to Cancel Assessment
Rate option for individuals earning from the Alphanumeric Tax Codes (ATCs) for RMC No. 30-2018 Amends the docu-
self-employment and/or practice of Individual Income Tax under RA No. mentary requirements for new business
professions 10963 (TRAIN Act) registrants
RMO No. 24-2018 Prescribes the use RMO No. 29-2018 Creates ATCs for RMC No. 31-2018 Allows the over-the-
of social media platform in the BIR in selected Excise Taxes under the TRAIN Act counter acceptance of certain tax returns/
disseminating information to taxpayers payment of internal revenue taxes due to
RMO No. 30-2018 Prescribes the policy
RMO No. 25-2018 Prescribes the regarding the processing of claims for the unavailability of the eFPS
guidelines and procedures in the conduct refund of Capital Gains Tax or Creditable RMC No. 32-2018 Prescribes and
of pre-repair inspection and inspection Withholding Tax circularizes Revised BIR Form No.
and acceptance of deliveries of goods 1701Q (Quarterly Income Tax Return)
and services, infrastructure projects and RMO No. 31-2018 Creates the ATC for
Petroleum Products under the TRAIN Act January 2018 (ENCS)
consulting services in the BIR

Happy Birthday
OIC-RDO Mary Ann B. Cervantes June 20 Asst. Chief Robbie M. Bañaga July 11
Asst. Chief Emelita M. Braña June 20 OIC-ARDO Lolita A. Salayog July 11
Asst. Chief Lino Felix B. Balayan June 22 RDO Rey Roberto Y. Manalili July 12
RDO Cesar R. Balangatan June 23 ARDO Eufemio B. De Silva July 12
ARDO Marilyn M. Arabia June 23 Asst. Chief Eden R. Damian July 13
Chief Jona Ruth G. Alonte June 24 Chief Valerie L. Sol July 15
Asst. Chief Edgar Allan DO. Del Rosario June 24 Chief Julius Renie B. Manual July 15
OIC-DCIR Marissa O. Cabreros ARDO Glorializa G. Samoy June 24 RDO Linda Grace B. Sagun July 15
June 24 RDO Editha A. Calipusan June 25 Asst. Chief Ariel Crispin D. Ante July 15
ARDO Chief Kay T. Velasco June 26 OIC-ARDO Romeo L. Espera July 15
OIC-ARDO Evangeline F. Ramelo June 01 OIC-ARDO Mary Ann V. Canare June 26 Chief Aida Q. Balane July 17
OIC-Asst. Chief Remedios C. Calo June 03 OIC-ARDO Mary Urduja A. Ong June 26 Chief Ceferina M. Ong July 18
Chief John P. Pagaragan June 04 HREA Olivia O. Lao June 28 Asst. Chief Wilmer B. Dekit July 18
Chief Zenaida B. Pancito June 05 Chief Andy L. Tomas June 28 Chief Ma. Antonette D. Ablay July 20
Asst. Reg. Dir. Eric P. Diesto June 07 Asst. Chief Mary Ann G. Suganob June 28 RDO Socorro R. Lafuente July 20
Asst. Chief Nenita S. Gatdula June 07 ARDO Marylou A. Torres June 28 OIC-Asst. Chief Margaret M. Babaran July 20
Asst. Chief Helen Grace D. Ayeras June 07 Chief Maria Isabel A. Ordoño June 29 OIC-ARDO Gil B. Vinluan, Jr. July 20
OIC-Asst. Chief Robert D. Panopio June 07 OIC-Asst. Chief Anna Liza L. Acosta June 29 OIC-ARDO Ma. Liza V. Alcala July 20
Chief Conrado P. Item June 08 OIC-RDO Rex Paul R. Recoter June 30 OIC-Chief Praxedes S. Grimaldo July 21
Chief Alberto K. Daba, Jr. June 08 ARDO Helen B. Santos June 30 OIC-Asst. Chief Ana C. Raguero July 21
RDO Corazon R. Balinas June 08 Asst. Chief Julia V. Aguila July 01 OIC-Asst. Chief Bernardo Paul R. Somera, Jr. July 21
OIC-RDO Ma. Jonelle S. Faune June 08 RDO Shirley A. Calapatia July 02 Asst. Reg. Dir. Christine Juliet R. Chua July 23
OIC-Asst. Chief Dionalee F. Saavedra June 08 Asst. Chief Ellen P. Gutierrez July 03 RDO Mahinardo G. Mailig July 24
RDO Maria Isabel B. Utit June 09 OIC-ARDO Stimson D. Cureg July 03 OIC-Chief Remedios C. Advincula, Jr. July 24
Chief Laura M. Salita June 10 ARDO Evelyn T. Mallillin July 04 RDO Rogelio C. Dizon July 25
Chief Belen M. Dabasol June 12 ARDO Idonah L. Roy July 05 Asst. Chief Eleonor F. Capili July 25
RDO Simplicio V. Cabantac, Jr. June 12 OIC-Asst. Chief Leah DS. Lebrilla July 05 ARDO Arnel R. Cosinas July 25
ARDO Zenaida V. Muntuerto June 13 OIC-Chief Ma. Perpetua M. Aglibut July 06 OIC-Asst. Chief Elizabeth M. Jacob July 25
OIC-Asst. Chief Ferdelita J. Aquino June 13 OIC-Asst. Chief Leonila P. Roaquin July 06 OIC-Asst. Chief Jodalyn Z. Idos July 26
Chief Rowena G. Maravilla June 15 ARDO Zainodin A. Guinta July 07 RDO Romulo C. Regañon July 27
Chief Cresencia E. Tan June 15 OIC-Asst. Chief Rolando F. Dela Paz July 08 RDO Romeo A. Suarez July 27
OIC-ARDO Madonna F. Halili June 16 Asst. Chief Mildred S. Reyes July 09 OIC-Asst. Chief Juliet R. Dayupay July 28
Chief Jose C. Afable June 18 Reg. Dir. Marina C. De Guzman July 11 RDO Vicente P. Gamad, Jr. July 29
Asst. Chief Elenita S. Mariano June 18 Chief Ma. Delna DR. Cuello July 11 Asst. Chief Franklin M. Tabaquin July 30
OIC-Asst. Chief Eric O. Manese June 18 OIC-RDO Trinidad A. Villamil July 11 OIC-Asst. Chief Glenn B. Alde July 30
Launching of BIR 5-Year GAD Agenda held
By Training Management Division
MEMBERS OF THE BIR’s GAD
Focal Point System from the National
Office and all Regional Offices at-
tended the Bureau’s 5th National BIR
GAD Focal Point System Assembly:
Launching of the 5-Year Gender and
Development (GAD) Agenda for CY
2019-2023 held on June 8, 2018 at
the Marble Hall, Ayuntamiento Buil-
ding of the Bureau of the Treasury in
Intramuros, Manila.
The event started with the ceremo-
nial cutting of the ribbon for the ope-
ning of the whole-day GAD Exhibit led
by Commissioner Caesar R. Dulay and The entries for the BIR Logo De- Internal Revenue”) for her Masteral
Deputy Commissioner (DCIR) Celia sign and Tagline Writing Contest, which Program, which was used as one of the
C. King. The GAD Exhibit featured was coordinated and sponsored by RR references for crafting the 5-year BIR
the 10-year GAD undertakings of the 7-Quezon City, were presented by Re- GAD Agenda; Asst. RD Tobias, for
BIR National Office from 2008 to 1st gional Director Marina C. De Guzman. Launching of...to p. 8
Quarter of 2018 as well as the GAD ac- The National Office, represented by
complishments of the Bureau’s twenty Japhet Gasga of Public Information and
(20) Regional Offices. Education Division and Einnor Lester
In his Welcome Message, Com- De Villa of Personnel Division won the
missioner Dulay praised the BIR for its GAD Logo Contest while the tagline
accomplishments in the pursuit of pro- “You and I Count” by Leilanie Claridad Rowena G. Altura
moting GAD. “Most of the top official of RR 7-Quezon City’s Assessment Editor-in-Chief
positions in the BIR are women-domi- Division won the GAD Tagline Contest.
nated, which proves that the Bureau The winning entries will now be offi- Eleonor “Bunny” F. Capili
acknowledges the power of women as cially used in all GAD Communications. Managing Editor
equal to men…I hope that this kind of Other highlights of the event were
advocacy will be copied by other agen- the launching of the GAD Theme Mary Aileen F. Marquez
cies,” the Commissioner said. Song, entitled “This World for Us All” News Editor
DCIR King, on the other hand, composed by Asst. Regional Director
presented the BIR Strategic Framework Lorna Tobias of RR 9B-LaQueMar Noelle Blanche G. Dizon
and the 5-Year GAD Agenda of the BIR. and interpreted in a video presentation Lance Matthew O. Blanco
“With the launching of the 5-Year GAD by the all-male shadow play group, El Abigael A. Subiela
Agenda, the Bureau will now have a Gamma Penumbra. News Writers
uniform GAD Plan and Budget, which Special Awards were also given to
contains the programs and activities that the women who have made significant Beverly C. Samia
will make the BIR a gender-responsive contributions to the implementation of Layout Artist
agency”, said DCIR King. GAD Programs in the BIR. They are The BIR Monitor is the
Revenue Officer official newsletter of the
Aurora T. Alberto Bureau of Internal Revenue
of Regular LT prepared and published by the
Audit Division Internal Communications Division,
III, for the thesis under the supervision of the
that she had pre- Client Support Service.
pared (“A Stra-
tegy to Foster a Editorial Office: Room 903,
Gender-Respon- BIR National Office,
sive Tax Admi- Agham Road, Diliman,
nistration System Quezon City
by the Bureau of Tel/Fax No. 426-2190