Portfolio in

Work
Immersion
 Portfolio in Work Immersion
Presented to the Basic Education Department
Metro Manila College
Novaliches, Quezon City

In Partial Fulfillment
of the Requirements for the Senior High School
ABM Grade 12

Submitted by:
Princess Van Andrelle A. Galsim
ABM – Diamond
 Metro Manila College
U-Site, Jordan Plains, Brgy. Kaligayahan,
Novaliches, Quezon City

Portfolio of Work
Immersion
undertaken at
Bureau of Internal
Revenue
Revenue Region No. 7
Submitted to:
Sir Aljhon Bulalaque

Submited by:
Princess Van Andrelle A. Galsim
 Presenting and doing this portfolio of my experience in
Work Immersion would not have been possible without the
support of our teacher Mr. Aljhon Bulalaque, strand
coordinator Mrs. Jacqueline Fronda and basic education
principal Mrs. Ma. Dolores San Miguel.

I would like to extend my sincere gratitude to Mrs.

Jeanette Uy, Mrs. Ofelia Bautista, Mrs. Vilma Caronan, Mrs.
Zenaida and Mr. Romulo for facilitating me with the
resourceful and productive course which provided me on
the opportunity to learn the basic foundation of the bureau
and Mrs. Jeanette Uy, Ms. Leilanie Claridad and Ms. Carla
Dealca for the helpful guidance and constant supervision
throughout.

My appreciations and gratefulness to my family who

supported me throughout this program.

Lastly, to our Almighty God for guiding me and gave me

strength in being productive in my work immersion.

i
I whole-heartedly dedicate this portfolio to my teachers,
manager and supervisor who helped me in this Work
Immersion.
To my classmates, friends and co-immersionists who have
been part of this.

To my family who gave their support from the beginning

until the end of the program.

And of course, to our Almighty God, who guide and give us

strength and wisdom to make this possible.

ii
Acknowledgement i
Dedication ii

Part I: Important Parts in Work Immersion 1

Introduction 2
Course Description and Objectives 3
Values and Attributes of a Students in a Work Immersion 4

Part II: The Workplace 5

Agency Profile 6
Agency History 7
Agency Mission and Vision 13
Agency Guiding Principle and Core Values 14
Agency Organizational Chart 15
Agency Service Description 16
Agency Target Clientele 17
Logo 18
Location of Agency 19
Flowchart 20
Agency Thrust and Policy Directions 21
Agency Rules and Regulations 23
Part III: Memorandum of Agreement 25
Memorandum of Agreement Copy 26

Part IV: Activity Report 32

Daily Log/Report with Reflections 33
Work Immersion Highlights 38
Performance Appraisal Report 39

Appendices 40
A. Summary of Work Immersion Daily 41
B. Daily Time Record 44
C. Gallery of Pictures with Captions 45
D. Application Letter 57
E. Updated Resume 58
F. Certificate of Completion 59
G. Portfolio Checklist/Evaluation Form 60
Part I
 Skills is a vital part in different aspects of life. It
shows how great and talented you are in a specific
activity. Without skills, you cannot perform well in the
task you are assigned to do. That is why it is important
to develop and enhance the skills you have. And you
can do it if are mentally and socially active. You must
broaden your mind on what are the real happenings in
your surroundings, community and in the world. And
you must also involve yourself in some social groups
and interact with people with different backgrounds.
One of the things that can help you to ament your
skills is the Work Immersion.
Work Immersion, where teenagers nowadays
knew this as their subject, is one of the ways that can
help you to develop your skills until you reach the point
that you just need to value and continuously enhance
it. It is a subject where you can showcase your real
personality. For the students who have this subject,
they see this as their training ground and to be ready
for their future. This subject benefits both students and
people in the work immersion site. First for the
students, for them to be prepared on what are the
happenings in the career they want to pursue and for
them to stop attitude that is not appropriate in their
job someday, to know what are the characteristics they
need to have and to amend it once they have it. Of
course, it also a bridge to determine what is the skills
they have and an eye opener on why they need to value
and use it. And for the people in the work immersion
site, it lessen their works for a couple of weeks and to
realize how important to train youth before they enter
the real field.

2
 Work immersion will help develop among the
learner’s life and career skills, and will prepare them to make
decisions on post-secondary education or employment.
Through partnership building, DepEd hopes that the Partner
Institutions will provide learners with work immersion
opportunities, workplace or hands-on experience, and
additional learning resources It aims to make the learners:
Appreciate the importance and application of the
principles and theories learned in school, enhance their
technical knowledge and skills, enrich their skills in
communications and human relations; and develop good
work habits, attitudes, appreciation and respect for work.
By the time learners reach Senior High School, they
would have already acquired almost all the competencies and
skills that would prepare them for the curriculum exits
(higher education, employment, middle-skills development,
and entrepreneurship). Work immersion provides them with
an avenue to test them and apply what they have learned in
a non-school scenario. In work immersion, learners are not
only able to apply their previous training but are also able to
experience the social interactions in a work environment.
Their experiences during work immersion will develop many
skills and values that would help them as they transition
from high school to real life.
To assure the achievement of the above objectives of
Work Immersion, this policy serves to guide schools in:
creating flexible work immersion arrangements for their
learners; providing options for work immersion that are
relevant to learners’ purposes and needs, organizing work
immersion opportunities for learners that are consistent with
the diverse human resource requirements of partner
institutions for work immersion and articulating the scope
and limits of work immersion in the context of basic
education when building relationships with work immersion
partners.

3
 Work Immersion is a program in the K – 12 Program,
specifically in the Senior High School. It refers to the 80
hours in two weeks from Monday to Friday of our hands-on
experience exposing us in the actual work setting that is
connected to our strand or what we want to become in the
near future.
Senior High School Students or Grade 12 Students
improve cultural literacy and develop cognitive skills. We,
Grade 12 students, benefit from the ability to communicate
with people, knowing the flow of the workplace. This program
gave us a venue where we can improve ourselves through
experiencing work firsthand and also, getting us ready to
face the real world after graduating what course we want to
take.
With this Work Immersion in the Bureau of Internal
Revenue – Revenue Region no. 7, it trained me and it
enhanced my skills by doing clerical works. It also conduct
myself at work – being punctual, dressing the appropriate
clothes, listening to the instructions, being polite and
obedient all the time, lending a hand when someone needs
help, respecting the people around me and understand office
etiquette. But the most important lesson that this experience
taught me is to always smile and be professional.
This experience and the people involved that I have
encountered motivated me more to pursue what I want to be
in the future, to be a Certified Public Accountant and
Lawyer.

4
Part II
 The Bureau of Internal Revenue shall be
under the supervision and control of the
Department of Finance and its powers and duties
shall comprehend the assessment and collection of
all national internal revenue taxes, fees, and
charges, and the enforcement of all forfeitures,
penalties, and fines connected therewith,
including the execution of judgments in all cases
decided in its favor by the Court of Tax Appeals
and the ordinary courts. The Bureau shall give
effect to and administer the supervisory and
police powers conferred to it by this Code or other
laws. (Section 2 of the National Internal Revenue
Code of 1997)
The powers and duties of the Bureau of
Internal Revenue are: Reduction and collection of
all internal revenue taxes, fees and charges; and
enforcement of all forfeitures, penalties, and fines
connected therewith, including the execution of
judgments in all cases decided in its favor by
the Court of Tax Appeals and the ordinary courts;
It shall also give effect to the administer
supervisory and police powers conferred to it by
the National Internal Revenue Code and special
laws.

6
Spanish Era
During the 17th and 18th centuries, the Contador de' Resultas served as the Chief
Royal Accountant whose functions were similar to the Commissioner of Internal
Revenue. He was the Chief Arbitrator whose decisions on financial matters were final
except when revoked by the Council of Indies. 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; indirect taxes on tobacco, wine,
cockpits, burlas and powder. From 1521 to 1821, the Spanish treasury had to subsidize
the Philippines in the amount of P 250,000.00 per annum due to the poor financial
condition of the country, which can be primarily attributed to the poor revenue
collection system.

American Era
In the early American regime from the period 1898 to 1901, the country was ruled by
American military governors. In 1902, the first civil government was established
under William H. Taft. However, it was only during the term of second civil governor
Luke E. Wright that the 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,
Henry Ide (author of the Internal Revenue Law of 1904), with John S. Hord as the
first Collector (Commissioner). The first organization started with 69 employees,
which consisted of a Collector, Vice-Collector, one Chief Clerk, one Law Clerk, one
Records Clerk and three (3) Division Chiefs.
Following the tenure of John S. Hord were three (3) more American collectors, namely:
Ellis Cromwell (1909-1912), William T. Holting (1912-1214) and James J. Rafferty
(1914-1918). They were all appointed by the Governor-General with the approval of
the Philippine Commission and the US President.
During the term of Collector Holting, the Bureau had its first reorganization on
January 1, 1913 with the creation of eight (8) divisions, namely: 1) Accounting, 2)
Cash, 3) Clerical, 4) Inspection, 5) Law, 6) Real 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 line with the Filipinization policy of then US President McKinley, Filipino
Collectors were appointed. The first three (3) BIR Collectors were: Wenceslao Trinidad
(1918-1922); Juan Posadas, Jr. (1922-1934) and Alfredo Yatao (1934-1938).
On May 1921, by virtue of Act No. 299, the Real Estate, License and Cash Divisions
were abolished and their functions were transferred to the City ofManila. As a result
of this transfer, the Bureau was left with five (5) divisions, namely: 1) Administrative,
2) Law, 3) Accounting, 4) Income Tax and 5) Inspection. Thereafter, the Bureau
established the following: 1) the Examiner's Division, formerly the Income Tax
Examiner's Section which was later merged with the Income Tax Division and 2) the
Secret Service Section, which handled the detection and surveillance activities but was
later abolished on January 1, 1951. Except for minor changes and the creation of the
Miscellaneous Tax Division in 1939, the Bureau's organization remained the same
from 1921 to 1941.
In 1937, the Secretary of Finance promulgated Regulation No. 95, reorganizing the
Provincial Inspection Districts and maintaining in each province an Internal Revenue
Office supervised by a Provincial Agent.

7
Japanese Era
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 and Internal
Revenue.

Post War Era

On July 4, 1946, when the Philippines gained its independence from the United States, the
Bureau was eventually re-established separately. This led to a reorganization on October 1,
1947, by virtue of Executive Order No. 94, wherein the following were undertaken: 1) the
Accounting Unit and the Revenue Accounts and Statistical Division were merged into one;
2) all records in the Records Section under the Administrative Division were consolidated;
and 3) all legal work were centralized in the Law Division.
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 a City Revenue Agent or supervisors for distilleries and tobacco
factories).
The second major reorganization of the Bureau took place on January 1, 1951 through the
passage of Executive Order No. 392. Three (3) new departments were created, namely: 1)
Legal, 2) Assessment and 3) Collection. On the latter part of January of the same year,
Memorandum Order No. V-188 created the Withholding Tax Unit, which was placed under
the Income Tax Division of the Assessment Department. Simultaneously, the
implementation of the withholding tax system was adopted by virtue of Republic Act (RA)
690. This method of collecting income tax upon receipt of the income resulted to the
collection of approximately 25% of the total income tax collected during the said period.
The third major reorganization of the Bureau took effect on March 1, 1954 through Revenue
Memorandum Order (RMO) No. 41. This led to the creation of the following offices: 1)
Specific Tax Division, 2) Litigation Section, 3) Processing Section and the 4) Office of the
City Revenue Examiner. By September 1, 1954, a Training Unit was created through RMO
No. V-4-47.
As an initial step towards decentralization, the Bureau created its first 2 Regional Offices in
Cebu and in Davao on July 20, 1955 per RMO No. V-536. Each Regional Office was headed
by a Regional Director, assisted by Chiefs of five (5) Branches, namely: 1) Tax Audit, 2)
Collection, 3) Investigation, 4) Legal and 5) Administrative. The creation of the Regional
Offices marked the division of the Philippine islands into three (3) revenue regions.
The Bureau's organizational set-up expanded beginning 1956 in line with the
regionalization scheme of the government. Consequently, the Bureau's Regional Offices
increased to (8) eight and later into ten (10) in 1957. The Accounting Machine Branch was
also created in each Regional Office.
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.
A significant step undertaken by the Bureau in 1958 was the establishment of the Tax
Census Division and the corresponding Tax Census Unit for each Regional Office. This was
done to consolidate all statements of assets, incomes and liabilities of all individual and
resident corporations in the Philippines into a National Tax Census.
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.

8
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
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 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.

9
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.
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 in 1999. 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.
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.

10
Arroyo Administration
Following the momentous events of EDSA II in January 2001, newly-installed
President Gloria Macapagal-Arroyo appointed a former Deputy Commissioner, Atty.
René G. Bañez, as the new Commissioner of Internal Revenue.
Under Commissioner Bañez's administration, the BIR’s thrust was to transform the
agency to make it taxpayer-focused. This was undertaken through the implementation
of change initiatives that were 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 were also
implemented, the most notable of which were the implementation of the Voluntary
Assessment Program and Compromise Settlement Program and expansion of coverage
of the creditable withholding tax system. A technology-based system that promotes the
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 Bañez 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
BIR, Commissioner Parayno adopted the use of new systems such as the
Reconciliation of Listings for Enforcement or RELIEF System to detect under-
declarations of taxable income by taxpayers and the electronic broadcasting system to
enhance the security of tax payments. It was also under Commissioner Parayno’s
administration that the BIR expanded its electronic services to include the web-based
TIN application and processing; electronic raffle of invoices/receipts; provision of e-
payment gateways; e-substituted filing of tax returns and electronic submission of
sales reports. The conduct of special operations on high profile tax evaders, which
resulted to the filing of tax cases under the Run After Tax Evaders (RATE) Program
marked Commissioner Parayno’s administration as well as the conduct of Tax
Compliance Verification Drives and accreditation and registration of cash register
machines and point-of-sale machines. To improve taxpayer service, the Bureau also
established a BIR Contact Center in the National Office and eLounges in Regional
Offices.
On October 28, 2006, Deputy Commissioner for Legal and Inspection Group, Jose
Mario C. Buñag was appointed as full-fledged Commissioner of Internal Revenue.
Under his administration, the Bureau attained success in a number of key
undertakings, which included the expansion of the RATE Program to the Regional
Offices; inclusion of new payment gateways, such as the Efficient Service Machines
and the G-Cash and SMART Money facilities; implementation of the Benchmarking
Method and installation of the Bureau’s e-Complaint System, a new e-Service that
allows taxpayers to log their complaints against erring revenuers through the BIR
website. The Nationwide Rollout of Computerized Systems (NRCS) was also
undertaken to extend the use of the Bureau’s Integrated Tax System across its non-
computerized Revenue District Offices. In 2007, the National Program Support for Tax
Administration Reform (NPSTAR), a program funded by various international
development agencies, was launched to improve the BIR efficiency in various areas of
tax administration (i.e. taxpayer compliance, tax enforcement and control, etc.).

11
 On June 29, 2007, Commissioner Buñag relinquished the top post of the BIR and was
replaced by Deputy Commissioner for Operations Group, Lilian B. Hefti, making her
the second lady Commissioner of the BIR. Commissioner Hefti focused on the
strengthening of the use of business intelligence by embarking on data matching of
income payments of withholding agents against the reported income of the concerned
recipients. Information sharing between the BIR and the Local Government Units
(LGUs) was also intensified through the LGU Revenue Assurance System, which aims
to uncover fraud and non-payment of taxes. To enhance the Bureau’s audit
capabilities, the use of Computer-Assisted Audit Tools and Techniques (CAATTs) was
also introduced in the BIR under her term.
With the resignation of Commissioner Hefti in October 2008, former BIR Deputy
Commissioner for Legal and Enforcement Group, Sixto S. Esquivias IV was appointed
as the new Commissioner of Internal Revenue. Commissioner Esquivias’
administration was marked with the conduct of nationwide closure of erring business
establishments under the “Oplan Kandado” Program. A Taxpayer Feedback
Mechanism (through the eComplaint facility accessible via the BIR Website) was also
established under his term where complaints on erring BIR employees and taxpayers
who do not pay taxes and do not issue ORs/invoices can be reported. In 2009, the
Bureau revived its “Handang Maglingkod” Project where the best frontline offices
were recognized for rendering effective taxpayer service.
When Commissioner Esquivias resigned in November 2009, Senior Deputy
Commissioner, Joel L. Tan-Torres assumed the position of Commissioner of Internal
Revenue. Under his administration, Commissioner Tan-Torres pursued a high
visibility public awareness campaign on the Bureau’s enforcement and taxpayers’
service programs. He institutionalized several programs/projects to improve revenue
collections, and these include Project R.I.P (Rest in Peace); intensified filing of tax
evasion cases under the re-invigorated RATE Program; conduct of Taxpayers Lifestyle
Check and development of Industry Champions. Linkages with various agencies (i.e.
LTO, SEC, BLGF, PHALTRA, etc.) were also established through the signing of
several Memoranda of Agreement to improve specific areas of tax administration.

P-Noy Aquino Administration

Following the highly-acclaimed inauguration of President Benigno C. Aquino III 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 under the
RATE Program, in compliance with the SONA pronouncements of President Aquino.

Duterte Administration
Rodrigo Duterte signed the Republic Act 10963 or the Tax Reform for Inclusion and
Acceleration Act of 2017, which lowered personal income tax rates but increased taxes
on certain goods, leading to a net increase in revenue. This excess revenue will be used
to fund the major expansion in public infrastructure in the country (see Build! Build!
Build! Plan).

12
 MISSION

We collect taxes through just enforcement of

tax laws for nation-building and the
upliftment of the lives of Filipinos.

VISION

The Bureau of Internal Revenue is an

institution of service excellence and integrity.

13
 GUIDING
PRINCIPLE

"Service Excellence with Integrity and

Professionalism"

CORE VALUES

• God-fearing • Competency
• Accountability • Transparency
• Innovativeness • Patriotism
• Integrity

14
 ROMULO L. AGUILA, JR.
Regional Director, BIR RR7

ALBINO M. GALANZA
Asst. Regional Director, BIR RR7

Zenaida G. Ordinario
Chief, Assessment Division

Vilma V. Caronan
Asst. Chief, Assessment Division

Ofelia Bautista
Secretary

Lorna C. Suing
Admin Manager

Senior Junior
Monitoring Billing
Supervisor Supervisor

Jeanette Uy Leilanie L. Claridad Ingrid Princess V. Martinez Nelia Delos Reyes

Mary Rose Tasarra Roan Bautista Monica T. Obre Marion Gay Perez
Estela Castro Rose Mary Angel Claire hazeline T. Sunga Kristine Punzal
Kenneth Cabazal Ma. Erika Paula L. Manguiat Jennifer A. Dedicatoria

RoseMarie Marcos Hemee Saul

Lucy Feudo
Junnel ACab

Reviewer
Ma. Magnolia D. Abrigo, Armand II P. Andor, Roznaida M. Ariraya, Juvel Cyrene D.C. Bea, Monica Mari Jastine Cabantac,
Renziel Joyce V. Candelario, Kevin Paolo V. Carreon, Renz Christian S. Del Rosario, Cazylyn P. Dioquino, Kim D.V.
Esteban, Hirohito Hadap, Jaime lyn I. Hernandez, Asgar C. Macabanding, Gissele Lois D. Marasigan, april Francis P.
Mendoza, Kennedy S. Olaguera, Christine Marie A. Ontal, Mae Angeli a. Oquiaz, Mariz A. Pernia, Gianna O. Pilapil, Omaima
H. Tagoranao, Jian Gabriel A. Vargas, Mary Grace Belen T. Villaluz
15
• Quality Management System (QMS): Revenue
Region No. 7-Quezon City and its nine (9) Revenue
District Offices again passed the ISO re-certification
audit that took place on September 11 to 15, 2017.
• Electronic Tax Information System (eTIS): The
Case Management System (CMS) module of the
Electronic Tax Information System (eTIS-1) was
rolled out in all eTIS-1 pilot sites on June 18, 2015.
• Run After Tax Evaders (RATE) Program:
Pursuant to the RATE Program, BIR is mandated to
investigate criminal violations of the National
Internal Revenue Code of 1997.
• Oplan Kandado: Suspension of business operations
and temporary closure of non-compliant taxpayers.
• Tax Compliance Verification Drive: Issuance of
Reminder Letter to all business establishments
during tax mapping operations.
• BIR Personnel Integrity Program: Updates on
Presidential Directives on Integrity Development
Action Plan.

16
 The Bureau of Internal Revenue
regulates finance, taxation, and monetary
policy. The Bureau collects internal revenue
taxes, fees and charges, and enforces all
forfeitures, penalties, and fines connected
with tax matters for the Government of the
Philippines. BIR collects more than half of the
total revenues of the government from the
taxpayers that can be an individual,
Professional or Other Service Providers/
Supplier of Services under a Job Order or
Service Contract Agreement with the
Departments and Agencies from both
Government and Private Units within RDO 28
– Novaliches, RDO 38 – North Quezon City,
RDO 39 – South Quezon City, RDO 40 –
Cubao, RDO 41 – Mandaluyong, RDO 42 –
San Juan, RDO 43 – Pasig, RDO 45 –
Marikina and RDO 46 – Cainta/Taytay.

17
18
 Bureau of Internal Revenue –
Revenue Region No. 7 Quezon City is
located at 5th Floor (roof deck) Fisher
Mall, Quezon Avenue cor. Roosevelt
Junction, Quezon City

19
 Regional Director

Asst. Regional Director

Chief

Asst. Chief

Secretary

MONITORING

Billing

Senior Junior
Supervisor Supervisor

Reviewer

MONITORING

RDO

20
The Policies below are retrieved from the BIR Revenue
Memorandum No. 1-2004 “Prescribing the Policies, Guidelines and
Procedures in the Cancellation/Transfer of Registration Data or
Effecting an End Date on the Tax and/or Form Types of Taxpayers,
Under the Jurisdiction of the Large Taxpayers Service (LTS) that
Have Ceased/Closed Operations, Dissolved Due to
Merger/Consolidations or Those that Can No Longer Be
Located/Contacted” on November 17, 2003.
1. All reports/dockets of the stop-filer cases of taxpayers that have
ceased/closed operations, dissolved due to mergers/consolidations or those
that can no longer be located/contacted and have not filed any formal
notice of cessation/closure/merger/consolidation to the LTS shall be
forwarded by the Large Taxpayers Collection and Enforcement Division
(LTCED)/LTDO-Collection Section (Annex “A”) to the Chief, Large
Taxpayers Audit and Investigation Division (LTAID) I/LTAID II/Large
Taxpayers District Office (LTDO)-Assessment Section for further
verification/investigation. In verifying those cases, the procedures
prescribed in Item III.A of this Order shall be followed by all concerned
offices.
2. All letters of notice of cessation/closure/merger/consolidation of taxpayers
registered with the LTS shall be filed at Large Taxpayers Assistance
Division (LTAD) I or LTAD II, BIR National Office Building, Diliman,
Quezon City or at the Large Taxpayers District Office (LTDO), as the
case may be. In processing/verifying such notice, all concerned offices
shall follow the procedures embodied in Items III.B and III.C of this
Order.
3. The report/docket of each case must contain the following necessary
supporting documents:
a. Articles of Merger/Consolidation and Latest General Information
Sheet from Securities and Exchange Commission (SEC) or other
legal documents evidencing such merger;
b. Secretary’s Certificate of Board Resolution by the Corporation (
applicable for ceased operations);
c. Certification from Local Government Units ( e.g., Barangay
Clearance, etc.) or Administrator/Lessor/New Tenant of Previous
Business Address;
d. Electric/Telephone/Water Bill from Utility Companies (whichever
is available);

21
 e. Delinquency Verification Report from LTCED/LTDOCollection
Section / Collection Enforcement Division (CED) at the National
Office or Collection Division in the Regional Office (Annex “B”);
f. Details of Monthly Tax Payments and Returns Filed By Tax Type
During the last two (2) years (Annex “C”);
g. Referral Letter (Annex “D”), Tax Verification Notice (TVN) or
Letter of Authority (LA), whichever is applicable;
h. Ocular Inspection Report (Annex “E”);
i. Reminder Letters for Stop Filer Case (First and Final Notices);
j. Revenue Officers Verification Report-Assessment (Annex “F”);
and
k. Proof of payment of any tax assessed, collected, if any.
4. The registration of taxpayers with outstanding delinquent accounts or
with on-going audit/investigation shall not be cancelled and only an end
date will be effected on their registered form types.
5. The end-date of tax type of taxpayer shall only be done after thorough
audit and investigation made by LTAID II and is cleared of all tax
liabilities for that particular tax type.
6. The names of taxpayers that can no longer be located or with unknown
whereabouts despite diligent efforts exerted by Revenue Officers may be
published in the newspaper or BIR website to notify the public of their
status as stop filers/non-filers.
7. The registration of taxpayers with “end-date” status on their tax and/or
form types shall be immediately reactivated upon receipt of verified
information of their present whereabouts, or when they have resumed
filing of their tax returns and the payment of taxes due.
8. Merger/consolidation by a Large Taxpayer with a Non-Large Taxpayer,
with the latter as the surviving corporation, shall be automatically
classified as Large Taxpayer.
9. All notification letters to concerned RDOs and taxpayers regarding the
inclusion to or exclusion of identified taxpayer(s) from the list of LTs
shall be signed by the Commissioner.
10. The Chief, LTAD I/LTAD II/LTDO shall submit Monthly Summary
Report on Effected End-Dates of Tax and/or Form Types/Cancelled
Registrations (Annexes “G” and “H”) and List of Newly Transferred-In
Taxpayers (Annex “I”) to the Assistant Commissioner (ACIR), LTS on or
before the 10th day of the following month.

22
The Rules and Regulations below are retrieved from the Section 12 of
Republic Act No. 6713, otherwise known as the “Code of Conduct and
Ethical Standards for Public Officials and Employees”, approved on
February 20, 1989, and which took effect on March 25, 1989,
conformably to Section 7 thereof, the following Rules are hereby
adopted in order to carry out the provisions of the said Code:
Section 7. Prohibited Acts and Transactions. - In addition to acts and omissions
of public officials and employees now prescribed in the Constitution and
existing laws, the following shall constitute prohibited acts and transactions of
any public official and employee and are hereby declared to be unlawful:
(a) Financial and material interest. - Public officials and employees shall
not, directly or indirectly, have any financial or material interest in any
transaction requiring the approval of their office.
(b) Outside employment and other activities related thereto. - Public
officials and employees during their incumbency shall not:
(1) Own, control, manage or accept employment as officer,
employee, consultant, counsel, broker, agent, trustee or nominee in
any private enterprise regulated, supervised or licensed by their
office unless expressly allowed by law;
(2) Engage in the private practice of their profession unless
authorized by the Constitution or law, provided, that such practice
will not conflict or tend to conflict with their official functions; or
(3) Recommend any person to any position in a private enterprise
which has a regular or pending official transaction with their office.
These prohibitions shall continue to apply for a period of one (1) year
after resignation, retirement, or separation from public office, except in
the case of subparagraph (b) (2) above, but the professional concerned
cannot practice his profession in connection with any matter before the
office he used to be with, in which case the one-year prohibition shall
likewise apply.
(c) Disclosure and/or misuse of confidential information. - Public officials
and employees shall not use or divulge, confidential or classified
information officially known to them by reason of their office and not
made available to the public, either:
(1) To further their private interests, or give undue advantage to
anyone; or
(2) To prejudice the public interest.

23
(d) Solicitation or acceptance of gifts. - Public officials and employees
shall not solicit or accept, directly or indirectly, any gift, gratuity, favor,
entertainment, loan or anything of monetary value from any person in
the course of their official duties or in connection with any operation
being regulated by, or any transaction which may be affected by the
functions of their office.
As to gifts or grants from foreign governments, the Congress consents to:
(i) The acceptance and retention by a public official or employee of a
gift of nominal value tendered and received as a souvenir or mark of
courtesy;
(ii) The acceptance by a public official or employee of a gift in the
nature of a scholarship or fellowship grant or medical treatment; or
(iii) The acceptance by a public official or employee of travel grants
or expenses for travel taking place entirely outside the Philippine
(such as allowances, transportation, food, and lodging) of more than
nominal value if such acceptance is appropriate or consistent with
the interests of the Philippines, and permitted by the head of office,
branch or agency to which he belongs.
The Ombudsman shall prescribe such regulations as may be necessary to
carry out the purpose of this subsection, including pertinent reporting
and disclosure requirements.
Nothing in this Act shall be construed to restrict or prohibit any
educational, scientific or cultural exchange programs subject to national
security requirements.

24
Part III
26
27
28
29
30
31
Part IV
 7:51 am – 5:02 pm
January 21, 2019
On our first day, we were interviewed by Ma’am Lorna, the
Admin Manager and introduced us to our managers. Ma’am
Carla taught me how to use the photocopier. After I was
assigned to my area, they give me a floor plan of the whole
division, together with their initials. Then, I returned the
dockets to its reviewer. Also, I answered and transferred
phone calls. Lastly, I gave dockets to the Director’s Office and
RDO 40 – Cubao and get the logbooks signed.
Reflection: I am so excited in my first day of Work Immersion
in the place where I want to work right after I graduate.

7:57 am – 5:00 pm
January 22, 2019
On our second day, morning that day, I encoded some
documents, stamped received documents from other
department and RDOs and answered phone calls of
taxpayers. Kuya Karvin, an OJT, was introduced to us and
taught us something about the department. Then, me and
Brenigan spent almost the whole afternoon in the storage
room arranging Sir Kennedy’s dockets. As we go back to our
tables, Ma’am Ofie and Ma’am Carla offered us a snack.
Reflection: Step by step, I am learning about the flow of the
department. A smile makes everyone smile, too.

33
 7:30 am – 5:00 pm
January 23, 2019
On our third day, I arranged documents and gave it to Ma’am
Carla, we got dockets from the storage and gave it to its
reviewer after Ma’am Lei checked it. Also, I answered phone
calls. Brenigan and I was asked by Ma’am Lei about what we
know about the Bureau of Internal Revenue and the
Assessment Division.
Reflection: I’ve realized that answering phone calls was way
easier than answering Ma’am Lei’s questions but I’ve learnt
so many things about BIR.

7:25 am – 5:00 pm
January 24, 2019
On our fourth day, we entertained ourselves with Ma’am
Lei’s diamond stitch. Also, I helped Ma’am Juvel in encoding
some of her documents. Then, I answered phone calls of
taxpayers and submitted documents to Ma’am Carla. Later
that afternoon, Ma’am Lei asked us again and let us
interviewed the other CPAs in the department.
Reflection: I’ve discovered that it is important to entertain
yourself while working and that diamond stitch helped me to
be more focus and concentrated.

7:56 am – 12:26 pm
January 25, 2019
On our fifth day, I answered phone calls, stamped received
documents, returned dockets to its reviewer and helped
Ma’am Rose with her onnets. We wanted to join the Math
Quiz Bee of the MathSciTech so we asked our managers if we
could just work half-day and they agreed. But before we
leave, we got our blood into a test with the sugar levels.
Reflection: I’ve figured out that I am lucky to have an
understanding manager but still, work is work so before we
leave, we got all our works done.

34
 7:38 am – 5:07 pm
January 28, 2019
On our sixth day, it’s our Chief Ma’am Zenaida’s birthday, we
surprised her and Ma’am Lei asked me to do a calligraphy in
their gift to her. Also, I arranged IPCR Forms and gave
dockets to RDO 40. Then, we have witnessed the inspection
in the department wherein all dockets must be kept, no
dockets and personal things must be in their table.
Reflection: I found out that it is great to have a family with
your workmates and also, it is important to have a neat and
tide workplace all the time.

7:39 am – 11:10 am
January 29, 2019
On our seventh day, Sir Aljhon, our Work Immersion
teacher, visited us and we accompanied him to the RID
wherein our schoolmates are working. After that, I received a
Closure document from the Collection Division and signed
their logbook. Again, we just worked half-day because we get
to be in the Math Quiz Bee – Final Round.
Reflection: I’ve realized that it is hard to be working and a
student at the same time but I am indeed happy in receiving
a document and signed in the logbook.

7:56 am – 5:10 pm
January 30, 2019
On our eighth day, I wrote the important details of the
Accreditation Form in the Accreditation Log and gave it to
the VATAS. Also, I went to the Regional Director’s Office to
get the dockets signed by the Director thru the office’s
secretary, Ma’am Amy. Then, as I went back to my table, I
answered phone calls and transferred if needed to.
Reflection: I’ve observed that it hard to work 8 hours a day
and just commuting but if you’re happy and passionate in
what you’re doing, it will be easy for you.

35
 7:42 am – 5:13 pm
January 31, 2019
On our ninth day, we wrote the important details of the
transmittal of the dockets in the logbook and I gave it to RDO
40. I also gave Accreditation Forms in the VATAS. Then, I
answered phone calls and stamped documents. We seized the
moment as our office is located to a mall, we spent our spare
time by just window shopping and taking photos.
Reflection: I’ve realized that you have to entertain yourself, it
keeps yourself healthy and balanced. You must keep yourself
doing things that makes you happy.

7:25 am – 5:00 pm
February 1, 2019
On our tenth day, we get to be the Officer of the Day. As
usual, I answered phone calls, gave dockets to the Billing
Section – where Nikki was in – and wrote the important
details of the Accreditation Form in the Accreditation Log. In
our spare time, Ma’am Maggy explained the dockets. After
working hours, we watched a mini concert of Unit 406.
Reflection: I understand that treating yourself with food you
love while working is good and what Ma’am Maggy said
motivates me more to be an accountant someday.

7:53 am – 5:00 pm
February 4, 2019
On our eleventh day, I answered phone calls, stamped
received documents, returned dockets to its reviewer and
helped Ma’am Rose with her onnets. We wanted to join the
Math Quiz Bee so we asked our managers if we could just
work half-day and they agreed. Before we leave, we got our
blood into a test with the sugar levels and blood pressure.
Reflection: I’ve realized that I am lucky to have an
understanding manager but still, work is work so before we
leave, we got all our works done.

36
 7:37 am – 5:00 pm
February 6, 2019
On our twelfth day, we arranged Report of Investigated
Cases by their RDO and gave it to Ma’am May, I also gave
Accreditation Forms in the VATAS, answered taxpayers’
phone calls. Again, we seized the moment while we are in the
mall, we spent our spare time by walking, eating and buying
stuffs.
Reflection: I have discovered that bonding and spending time
with my friends while working is good and fun, it makes you
stress-free.

7:20 am – 5:17 pm
February 7, 2019
On our thirteenth day, our last day, we returned dockets to
its reviewer, answered phone calls, stamped received
documents, gave dockets to Director’s Office. My mother and
youngest sibling visited me with two boxes of cake for the
whole bureau, gave some calligraphy ‘thank you’ to them.
Reflection: I get the picture that it’s hard to think that it was
the end, we wanted to stay a little longer but just like other
stuff, there are things need to be ended. Still, memories are
treasured and things are learned.

96 hours
13 days in BIR
We were supposed to spent 80 hours in 10 days for our Work
Immersion, but due to two half-days, we extended. But on the
other hand, Nikki needs to cover her 2 days and a half to
complete her 80 hours so Brenigan and I decided to be with
her and all-in-all, based on our timecard, we spent 101 hours
and 10 minutes in the Bureau of Internal Revenue – Region
Revenue no. 7 – Assessment Division.
I’m so honored and ecstatic to worked there, this experience
motivates me more to pursue my dreams to be an accountant.

37
Take delight in the Lord and He will
give you the desires of your heart.
Psalm 37:4

38
39
 •Learned to use the photocopier
•Learned their initials
•Returned dockets to the reviewer
Jan. 21 •Answered phone calls
•Gave dockets to RDO 40 and Director’s Office

•Encoded documents
•Arranged Sir Kennedy’s dockets in storage
•Returned dockets to the reviewer
Jan. 22 •Answered phone calls
•Stamped received documents

•Did some diamond stitching

•Returned dockets to the reviewer
•Arranged documents
Jan. 23 •Got dockets from the storage
•Answered phone calls

•Interviewed by Ms. Lei about what we know in

the Bureau of Internal Revenue
•Returned dockets to the reviewer
Jan. 24 •Submitted papers to Ms. Carla
•Encoded documents

•Got our blood test from sugar levels

•Answered phone calls
•Helped Mrs. Rose with her onnets
Jan. 25 •Stamped received documents
•Returned dockets to the reviewers

41
 •Answered and transferred phone calls
•Arranged IPCR Forms
•Gave dockets to RDO 40
Jan. 28 •Photocopied documents
•Inspection of Assessment Division

•Bought things for Ms. Lei

•Visited by Sir Aljhon
•Assisted Sir Aljhon to the RID
Jan. 29 •Received and signed a Closure document in the
Collection Division

•Answered phone calls

•Returned dockets to the reviewer
•Gave dockets to VATAS, RDO 40 and Director’s
Jan. 30 Office
•Wrote in Accreditation log

•Answered phone calls

•Wrote transmittal to the logbook
•Gave dockets to RDO 40
Jan. 31 •Stamped received documents
•Gave Accreditation to VATAS.

•Been the Officer of the Day for a short time

•Answered phone calls
•Gave dockets to the Billing Section
Feb. 01 •Wrote in Accreditation log
•Fire alarm from the Janitors’ Room

42
 •Returned dockets to the reviewer
•Gave dockets to VATAS
•Received dockets from RDO
Feb. 04 •Bought things for Sir Paulo
•Stamped received documents

•Gave Accreditations to VATAS

•Encoded documents
•Signed to AHR Department
Feb. 06 •Answered phone calls
•Arranged Report of Investigated Cases

•Our last day

•Returned dockets to reviewer
•Answered phone calls

Feb. 07 •Stamped received documents

•Gave dockets to RDO 40 and Director’s Office

13 days, 101 hours and 10 minutes of Work

Immersion
BIR

43
 REPUBLIC OF THE PHILIPPINES REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE BUREAU OF INTERNAL REVENUE
5th Flr.(Roof Deck), Fisher Mall Bldg. Quezon City 5th Flr.(Roof Deck), Fisher Mall Bldg. Quezon City

OJT Timecard OJT Timecard

Name: Princess Van Andrelle A. Galsim Name: Princess Van Andrelle A. Galsim
Course: Accountancy, Business and Management Course: Accountancy, Business and Management
Manager: Ms. Leilanie L. Claridad Manager: Ms. Leilanie L. Claridad

Date Time-In Time-Out Date Time-In Time-Out

January 21, 2019 7:51 am 5:02 pm January 21, 2019 7:51 am 5:02 pm

January 22, 2019 7:57 am 5:00 pm January 22, 2019 7:57 am 5:00 pm

January 23, 2019 7:30 am 5:00 pm January 23, 2019 7:30 am 5:00 pm

January 24, 2019 7:25 am 5:00 pm January 24, 2019 7:25 am 5:00 pm

January 25, 2019 7:22 am 12:26 pm January 25, 2019 7:22 am 12:26 pm

January 28, 2019 7:38 am 5:07 pm January 28, 2019 7:38 am 5:07 pm

January 29, 2019 7:39 am 11:10 am January 29, 2019 7:39 am 11:10 am

January 30, 2019 7:56 am 5:10 pm January 30, 2019 7:56 am 5:10 pm

January 31, 2019 7:42 am 5:13 pm January 31, 2019 7:42 am 5:13 pm

February 1, 2019 7:25 am 5:00 pm February 1, 2019 7:25 am 5:00 pm

February 4, 2019 7:53 am 5:00 pm February 4, 2019 7:53 am 5:00 pm

February 6, 2019 7:37 am 5:00 pm February 6, 2019 7:37 am 5:00 pm

February 7, 2019 7:20 am 5:17 pm February 7, 2019 7:20 am 5:17 pm

44
Arranging Sir Kennedy’s dockets in the Storage Room.

Encoding some documents.

45
 Delivering dockets to RDO 40 – Cubao.

Delivering dockets to the Regional Director’s Office.

46
Writing Accreditation details in the Accreditation Log and
writing transmittals to RRDO Logbook.

Photocopying documents

47
Diamond Stitching to develop concentration and focus.

Answering phone calls from RDOs and taxpayers.

48
 Helped Ma’am Rose with her onnets.

Helped Ma’am Juvel with her documents and docket.

49
 Ma’am Maggy Kuya Karvin gave us a
discussing the parts of tour in the bureau and
docket. shortcuts of the mall.

Got a chance to watch Checking the figures in

Unit 416 mini concert. the docket.

50
Transporting as early as 5 o ‘clock in the morning.

Trying the massage chair to relax ourselves.

51
Going to stalls in our free time.

52
Eating with my co-immersionists.

53
Snacks everyday makes the stress away.

54
Visited by our Immersion Teacher, Sir Aljhon Bulalaque.

My classmates and at the same time, co-immersionists,

Nikki Rose C. Urgel and Brenigan N. Fernandez.

55
Been the Officer of the Day for a short time, stamping
received douments.

Guide for being the OD, the International Phonetic

Alphabet Symbol and the list of RDO, Billing and
Monitoring.

56
57
58
59
60
Part I
• asdfghjkl