Beruflich Dokumente
Kultur Dokumente
Case Study:
Revenue Administration
Submitted to:
Prof. Antonio Faunillan Jr., CPA
Instructor
Submitted by:
Glenne B. Lagura
MPA-student
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CASE 1:
If you were to advise the Chief Executive, what advice would you give to
Establishing institutional change in BIR is indeed a need to address for the ideal
strengthening of tax collection and implementation in order to achieve the acceptable level of tax
collection efficiency as intended by His Excellency Benigno P-NOY Aquino III. Such acquisition of
institutional change would mean a lot to stop the EVAT-increase trap where P-NOY fought hard for
its realization.
But reality check, the means of acquiring the ultimate goal talks a lot. Occurrences of
changes to achieve improvements of existing policies without challenging the existing development
paradigms must be logically observe. Prior to commit changes, identification of the core problem
must be given emphasis; and such identification should start from the house of the countrys top
revenue collecting agency - BIR.
Preventing corruption before it happens is closer to raising tax collection efficiency than
going after tax evaders. In actuality the aforementioned statement would be a sort of
recommendation that I could present to the Chief Executive.
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CASE 2:
If you were t o advise the Commissioner of BIR, what procedure/process
would you propose in order t o address the tax collection problem in small
scale-informal businesses (commonly known as grey economy)?
2. Coordinate with local officials and other agency in determining recognized places, stall or store
that engages in small scale business.
Most of the businesses that exhibit small scale business are renting the space
where they occupied their business. Managing the list of those primary lessees would
serve as an assist in determining who are entitled to be taxed as small scale business
and avoiding losses of revenue.
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In my own point of view, the above scheme being employed by the Bureau is not good
enough in terms of its specifications and further details especially in justification of
imposing a certain amount of tax. Though part of the policy did a great help in plugging
revenues leaks and tapping additional revenue sources, occurrences of the issues of
considerations and clarifications exist.
Comprehensive schedules of collecting taxes as well as the manner of collecting and
imposing such are issues to be faced on. Detailed bases of the amount of the tax to
impose as well as criteria of it which may include the range of the average income or
maybe evaluating the items being sold are the instances which I think they can consider.
Revisiting of the existing policy would be a great help for the advancement of the
system just to uphold also an unambiguous concept of imposing and collecting tax.
http://ideas.repec.org/p/wpa/wuwpeh/9412001.html
http://www.bir.gov.ph/updates/features.htm
Revenue Regulation No. 16-2003 BIR
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Situation:
Guide Questions:
How do we go about the institutional change? Enumerate the general steps/ phases you would make if you were to
advise the President.
CASE II
The 'tiangge' is the Philippine version of the American thrift shop and flea market, but whereas items sold at thrift stores
and flea markets are those that have seen better days (vintage, in the language of fashionistas), items sold at tiangges
are generally or presumed to be brand-new. More importantly, they are supposed to be imported and branded,
qualities that appeal to our colonial mentality.
Thus, if youre passionate about trademark and copyright issues, you might not enjoy the tiangge experience as much;
however, for bargain-hunters and retailers alike who dont care about those legal issues, tiangges with their low, low
prices and brisk sales are truly a retail nirvana.
There would be occasional complaints against tiangges, of course, the most prevalent of which is the non-issuance of
receipts for purchases. All businessesand tiangges are no exceptionare required by law to issue sales invoices or
official receipts. Tiangge retailers that dont issue invoices or receipts are presumed to be either under declaring their
taxable sales or are unregistered with the BIR.
You shouldnt patronize tiangge stores that dont issue sales invoices or receipts. The Sunday School reason: Thou shalt
not abet tax evaders! The practical reason: It is difficult, if not altogether impossible, to get replacements for defective
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