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A.
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: WalangLagay"
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.
4
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.
Ramos Administration
The year 1993 marked the entry into the Bureau of its first lady
Commissioner, LiwaywayVinzons-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
On October 28, 2006, Deputy Commissioner for Legal and Inspection Group,
Jose Mario C. Buag 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 Bureaus 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 Bureaus Integrated Tax System across its noncomputerized 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.).
On June 29, 2007, Commissioner Buag 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
Bureaus 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 OplanKandado 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 HandangMaglingkod 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 Bureaus 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
B.
10
C.
OBJECTIVES OF BIR
The duties of the Bureau of Internal Revenue are:
Assessment and collection of all internal revenue taxes, fees and charges;
MISSION
The Bureau of Internal Revenue is committed to collect taxes for nationbuilding through excellent, efficient and transparent service, just and fair
enforcement of tax laws, uplifting the life of every Filipino.
VISION
The Bureau of Internal Revenue is an institution of service excellence, a
partner in nation-building, manned by globally competitive professionals with
integrity and patriotism.
GUIDING PRINCIPLE
"Service Excellence with Integrity and Professionalism"
CORE VALUES
God-fearing
Innovativeness
Accountability
Integrity
11
Competency
Transparency Patriotism
12
II.
Nature of BIR
attached agency of Department of Finance. BIR collects more than one-half of the total
revenues of the government. 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.
A.
BIR SERVICES
The services of the Bureau of Internal Revenue are the processing, assessment
and collection of the various kinds of taxes. For this, here is the list of the numerous forms
used in the execution of their functions.
F
ORM
NO.
1
702
1
701
FORM TITLE
DESCRIPTION
FILING
DATE
Annual Income
This return is filed
This return
Tax Return For Selfis filed on or before
Employed Individuals,
annually by the following
April 15 of each
Estates and Trusts
year covering
(Including those with
individuals regardless of
income for the
both Business and
preceding taxable
Compensation Income)
amount of gross income:
year.
Annual Income
Tax Return For
Corporation,
Partnership and Other
Non-Individual
Taxpayer
1.
resident
citizen
1
700
Annual Income
Tax Return For
Individuals Earning
Purely Compensation
Income (Including
Non-Business/NonProfession Income)
This
return
is
filed
deriving
The return is
filed on or before
April 15 of each
year covering
income for the
preceding taxable
year.
and
with
non-resident
respect
to
2110
1
600WP
Remittance
Return of Percentage
Tax on Winnings and
Prizes Withheld by
Race Track Operators
Application for
Abatement or
Cancellation of Tax,
Penalties and/or
Interest
The
withholding tax
return shall be
filed/and the tax
paid within twenty
(20) days from the
Monthly
Remittance Return of
Income Taxes
Withheld on
Compensation
Monthly
Remittance Return of
Creditable Income
Taxes Withheld
(Expanded)
1
604CF
Annual
Information Return of
Income Tax Withheld
on Compensation and
Final Withholding
Taxes
601C
601E
2
200 A;
2200
AN;
2200 M;
2200 P;
2200 T
Excise Tax
Returns
On or before
January 31 of the
year following the
calendar year in
which the
compensation
payment and other
income payments
subject to final
withholding taxes
were paid or
accrued.
The return
is filed and
AlcoholProducts
the excise
tax paid by
the
manufactur
er or
producer
before
removal of
Mineral Products
domestic
products
from place
of
Petroleum Products
production.
2
000-OT
Documentary
Stamp Tax
Declaration/Return
(One Time
Transactions)
accepting
or
facility
The return
shall be filed and
the tax paid within
(5) days after the
close of the month
when the taxable
document was
made, signed,
issued, accepted or
transferred.
evidencing
transaction:
18
1.
Every
natural
or
for
sale,
of
domestic
disposition
of
stock
in
corporation,
exchange
1
900
Application to
Use Loose-Leaf /
Computerized Books
of Accounts and/or
Accounting Records
This
form
is
to
accomplished
by
be
all
Before
actual use of Looseleaf / Computerized
Books of Accounts
and / or Accounting
Records.
Loose-Leaf
Computerized
Books
Accounts
/
of
and/or
Accounting Records.
1
901
Application for
Registration for SelfEmployed and Mixed
Income Individuals,
Estates/Trusts
This
form
accomplished
employed
to
by
and
income
be
self-
mixed
individuals,
estates/trusts
starting
is
On or before
commencement of
new business or
before payment of
any tax due or
before filing a
return.
doing/just
business,
or
605
Quarterly
Income Tax Return for
Self-employed
701Q
Payment Form
This form is to be
This form
accomplished every time a taxpayer
shall be
pays taxes and fees which do not
accomplished:
require the use of a tax return such 1 Every time a tax
as second installment payment for payment or penalty
income
tax,
deficiency
tax, is due or an advance
delinquency tax, registration fees, payment is made;
penalties,
advance
payments, 2. Upon receipt of a
deposits, installment payments, etc.
demand letter /
assessment notice
and/or collection
letter from the BIR;
This return shall be filed in
Individuals, Estates,
and Trusts (Including
Those with both
Business and
Compensation Income)
individuals regardless of
amount of gross income:
1)
resident
citizen
3) A trustee of a trust,
guardian
of
minor,
executor/administrator
of
or
in
person
is
trade
or
1
703
Annual Income
Information Return for
Non-Resident
Citizens / OCWs and
Seamen (for foreignsourced income)
This
information return is
filed in triplicate by Non- filed not later than
the April 15 of the
resident
citizens
and year following the
taxable year in
Overseas Contract Workers
which the income
was earned.
(OCWs),
including
This information return is
as
an
overseas
from
the
Philippines.
from
the
sources
sources
Philippines
1
704
Improperly
Accumulated Earnings
Tax Return
The return
shall be filed within
15 days after the
close of the year
immediately
succeeding
taxpayer's covered
taxable year.
1
706
Capital Gains
Tax Return for
Onerous Transfer of
Real Property
Classified as Capital
Asset (both Taxable
and Exempt)
- Filed
within thirty (30)
days following each
sale, exchange or
disposition of real
property - In case of
installment sale, the
return shall be filed
within thirty (30)
days following the
receipt of the 1st
downpayment and
within thirty (30)
days following each
subsequent
installment payment
Philippines
- disposition is gratuitous
- disposition is pursuant to
the Comprehensive
Agrarian Reform
transferred
is
located.
Capital Gains
Tax Return for
Onerous Transfer of
Shares of Stocks Not
Traded Through the
Local Stock Exchange
707
Annual Capital
For
707 A
1
902
Application for
Registration For
Individuals Earning
Purely Compensation
Income, and NonResident Citizens /
Resident Alien
Employee
This form is to be
Filed within
ten (10) days from
accomplished by an old or
the date of
employment, or
new employee whether before the payment
of any tax due or
resident citizen or nonbefore filing of a
return, or
resident citizens
earning
declaration is
required.
purely
compensation
income.
To be accomplished with
the
RDO
having
jurisdiction
over
the
taxpayer's
residence
or
place of employment.
1
903
Application for
Registration for
Corporations/
Partnerships
(Taxable/Non-Taxable)
This
form
is
accomplished
to
be
by
Corporations, Government
Owned
or
controlled
corporations, Partnerships,
Government Agencies and
Instrumentalities,
and
Local
(GAI's)
Government
On or before
commencement of
business or before
payment of any tax
due/ before filing a
return.
Units (LGU's).
1
904
Application for
Registration for OneTime Taxpayer and
Persons Registering
under E.O. 98
(Securing a TIN to be
able to transact with
any Government
Office)
This
form
is
to
be
accomplished by one-time
taxpayer
and
persons
Before
payment of any tax
due/before filing of
return or before the
issuance of TIN
under E.O.98.
To be accomplished with
the
RDO
having
of
residence
for
1
905
Application for
Registration
Information Update for
Updating /
Cancellation of
Registration /
Cancellation of TIN /
New Copy of TIN card
/ New copy of
Certificate of
Registration
This
form
accomplished
is
to
by
be
all
of
business
or
Filed each
time taxpayer needs
to register the
change in
registration such as
but not limited to
change in registered
activities, change in
tax type details etc.
except those
changes to be filed
under Form 2305;
replacement of lost
TIN Card / lost
Certificate of
Registration or
cancellation or
registration and/or
TIN.
Certificate
of
Registration.
To be accomplished with
the
RDO
having
jurisdiction
taxpayer,
over
the
whether
Head
Office or branch.
1
906
Application for
Authority to Print
Receipts and Invoices
This
form
is
to
be
accomplished
by
all
taxpayers
everytime
Filed each
time taxpayer needs
to print receipts and
invoices.
To be accomplished with
the
RDO
jurisdiction
having
over
Head
Office or branch.
1
907
Application for
Permit to Use Cash
Register
machines/Point-of-Sale
Machine
This
form
is
accomplished
to
by
be
all
Cash
Machines
in
Register
lieu
of
Filed each
time taxpayer will
use a new cash
register machine
unit or point-of-sale
machine unit.
1
701-AIF
1
702-AIF
2
304
2
305
Account
Information Form
(AIF) for Selfemployed Individuals,
Estates and Trusts
(engaged in trade and
business)
Account
Filed
Information Form
line with the BIR Integrated Tax
together with the
(AIF) For Corporations System (ITS) to be used as Annual Income Tax
and Partnerships in
attachment to BIR Form No. 1702
Return - on or
General
and to be accomplished by before the 15th day
corporations and partnerships which of the fourth (4th)
contains the taxpayer's business month following the
profile information and other close of the calendar
relevant data to be lifted from the or fiscal year, as the
Audited Financial Statements.
case may be.
Certificate of
A
Certificate
to
be
Payor must
Income Payment Not accomplished and issued by a Payor furnish the payee on
Subject to Withholding to recipients of income not subject or before January 31
Tax (Excluding
to withholding tax. This Certificate
of the year
Compensation Income) should be attached to the Annual following the year
Income Tax Return - BIR Form in which the income
1701 for individuals, or BIR Form payment was made.
1702 for non-individuals.
Certificate of
A
Certificate
to
be
File this
Update of Exemption accomplished and issued in case of form with the RDO
and of Employer's and increase or decreases in exemption, where the taxpayer
Employee's
change of status, change in the is registered, within
Information
person of employer, change in the ten (10) days after
type of employment, acquiring
such change or
employment after having registered event. (This form is
306
307
Certificate of
Final Income Tax
Withheld
Certificate of
Creditable Tax
Withheld at Source
A
Certificate
to
be
To be issued
accomplished and issued by a
to payee on or
Payor/WA to each recipient of before January 31 of
income subjected to final tax. The the year following
column amount of payment should
the year in which
indicate the total amount paid and
income payment
the total taxes withheld and remitted was made. However
during the period.
upon request of the
payee the payor
must furnish such
statement to the
payee
simultaneously with
the income
payment.
For EWT - This Certificate
For
in turn should be attached
to
the
Quarterly/Annual
Percentage
Tax On
Governmen
t Money
Payments -
1702Q/
1702
for
non-
To be
issued to
the payee
on or
tax
credit
against
the
before the
10th day of
the month
following
the month
earned or received.
in which
withholdin
g was
Money
made.Upon
request of
is to be attached to the
the payee,
(BIR
Form
however,
No.
the payor
must
furnish
This Certificate is to be
such
statement
(BIR
to the
payee
VAT
Declaration
Quarterly
VAT
simultaneo
Return
usly with
the income
payment.
For VAT
Withholdin
g - To be
issued to
the payee
on or
before the
10th day of
the month
following
the month
in which
withholdin
g was
made.
2
316
Certificate of
Compensation
Payment / Tax
Withheld For
Compensation
Payment With or
Without TAx Withheld
Certificate
to
be
To be issued
to payee on or
before January 31 of
the succeeding year
in which the
compensation was
paid, or in cases
where there is
termination of
employment.
during
the
calendar year.
2
000
Documentary
Stamps Tax
Declaration/ Return
In
The return
shall be
the
case
of
filed within
constructive affixture of
five (5)
documentary stamps, by
days after
the
person
making,
the close of
the month
or transferring documents,
when the
instruments,
loan
agreements
papers,
document
acceptances, assignments,
was made,
signed,
issued,
accepted or
transferred
made,
and
taxable
signed,
accepted
or
issued,
transferred
or when
reloading a
metering
machine
becomes
necessary
or upon
remittance
2. by a metering machine
by revenue
user
the
collection
agents of
collection
and
from the
who
imprints
3. by a revenue collection
sale of
loose
stamps.
Monthly
Remittance Return of
Final Income Taxes
Withheld (On Interest
Paid on Deposits and
Yield on Deposit
Substitutes/Trusts/Etc.)
Monthly
Remittance Return of
Final Income Taxes
Withheld
602
601F
1
604E
1
606
Annual
Withholding
This return
is filed on or before
the tenth (10th) day
following the end of
the month in which
the transaction
occurred.
B.
The services of the Bureau of Internal revenue which involves the imposition,
regulation, assessment and collection of taxes are undoubtedly necessary for the
developments of the Philippines. Through the valuable services of this bureau, the
following advantages are obtained:
Government funds are obtained which will be used for various government
expenditures.
The government, together with its agencies and administrative units will have
the sufficient funds necessary for the execution of their programs and duties.
C.
It is the policy of the state to provide basic services and uphold and protect the rights
of the people for a peaceful and dignified life. The realization of this policy, however,
requires adequate funding. Governments funds are mainly sourced from collections by
authorized government agencies from taxes, customs duties and fees for services
rendered. These collections are intended to finance the governments budgetary
requirements. Any deficiencies from collection are financed from domestic and foreign
borrowings.
of collecting taxes, duties and other fees required under existing laws, rules and
regulations. One of the collection arms of the government is the Bureau of Internal
Revenue (BIR). Collections are undertaken either by the National Collecting Officers
(NCOs) or Local Treasurers (LTs) designated as such, and the Authorized Agent Banks
(AABs) in the case of the BIR. The role of BIR in the national collection system can best
be described by its Mission which is to raise revenues for the government through
effective and efficient collection of taxes, quality service to taxpayers, and impartial and
uniform enforcement of tax laws.
III.
A.
unit of the government which is attached with the Department of Finance. Currently, Kim
Jacinto S. Henares serves its position as the Commissioner of Internal Revenue. 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.
B.
REGIONALDIRECTOR
ASST. REGIONAL
DIRECTOR
ARACELI
MARIDU
LEGAL DIVISION
MARIO A. SALDEVAR
ASSESSMEN
DIOGENES
COLLECTION
DIVISION
MARIVIC G. TULIO
TEODORO G. GALICIA
ADMINISTRATIVE AND H
OLIVIA
FINANCE D
MARIA ISABE
DISTRICT REVE
OFFI
RDO 29-Tondo, RDO 30-Binondo, RDO 31-Sta.Cruz, RDO 32-Quiapo-Sampaloc-Sta. Mesa- San Miguel, RDO 33-Intramuros-Ermita-Ma
C.
Regional Director- is head of the regional district office; the one that
spearheads the transaction of different divisions. He analyses the accounts and
reports submitted by every divisions for reviews and signing purposes. He
communicates directly to the National Office for every performance and important
matter happened that come to his attention. He leads the BIR for performance
progress especially about attaining important BIR goal which is to collect reasonably
high tax collection yearly.
Legal Division Chief- deals with the legal instructions and to be made by the
BIR. Some taxpayers having trouble with their payments or credits usually pass
through screenings in different division. If they fail to comply with policies and the
Philippine law, legal division are the personnel who conduct evaluating the right
move against the troubled taxpayers.
Administrative and Human Resource Chief- assists the needs of the whole
BIR. They file the documents, receive and transmit data from and to different
branches and National Office, provide forms, printed files, supplies and almost
check the condition and performance of the company to be presented to the Director.
And also he is the one who handle data of the employees. They recruit employees
and evaluate their performances to be reported to the Director. Also, they monitor
the performance of employees whether they are subject for promotion, transfer or
demotion. They also analyze staff members absences for payroll and leave matters.
Finance Chief- overall budgets the money they received from the National
Office from the DBM. They allocate BIR budget in acquiring materials and supplies, paying
bills and payroll and other activity of the company in annual basis. They pass reports monthly
to the Director to be review on.
IV.
under the supervision of Mr. Gerardo S. Caoagdan, Chief Revenue Officer. My job was to
process the monthly collections and deposits of various revenue collection officers from nine
regional district offices namely RDO 29-Tondo, RDO 30-Binondo, RDO 31-Sta.Cruz,
RDO 32-Quiapo-Sampaloc-Sta. Mesa- San Miguel, RDO 33-Intramuros-Ermita-Malate,
RDO 34-Paco-Pandacan-Sta. Ana-San Andres, RDO 35-Romblon, RDO 36-Puerto
Princesa and RDO 37-San Jose, Occidental Mindoro. I process it by making a Statement
of Monthly Collections(SMC). It has its own format provided by my supervisor. Under
the deposit, I write down its remittance advices, month collected, bank, date deposited
and amount from deposit payment slip. Then get its grand total. While under the
collection, its more complicated because it is classified into many categories. I need to
look one by one each amount in the table and classify which category it belongs through
its UACCS. If the UACCS is not given the consolidated statement of collection will be
my basis. Wherein its tax type, identifying its corresponding account code is needed, is
given and will be classified according to its account code. Ill get the total of each
category and then subsequently the grand total. After getting the total of collection and
deposit Ill calculate the discrepancy if it has. If the amount of collection is greater than
the deposit then its positive, and negative if the latter is greater.
2.) How did your training benefit you in preparation for future employment and for
personal development?
My training, indeed, is a great help in preparation for my future employment and for
personal development. As for future employment, I can say that if I would like to work
immediately after I graduate I can easily apply in the Finance Division of BIR. As for my personal
development, it benefit me in the sense that I learn how to socialize with your co-worker. I
realized also that as an employee you should have the initiative to greet your co-worker and
employer. And Ive also learn that if youre an employer you should learn how to have a good
relationship with your employee. I think one of it is by showing appreciation to their work. And if
you have issues with your employee you must talk with him/her and not confront him/her in front
of other employees.
3.) Did you learn any particular aspect of the operation of the Company which you
did not learn in College or you would not have understood or appreciated well if
you have not undergone this apprenticeship?
I can say that I havent learn how to process the collections of tax collectors in
College because in my taxation subject it only taught me how to get the tax due, taxable income,
donors tax- to make it short- the amount of tax to be paid. When I was in BIR I learned how to
process the collection and see if it in coincide in remittance of tax collector. And I also learned that
the expenses incurred and paid by tax collector due to work is also audited to see if its reasonable
and if it is so then they will have reimbursement.
4.) Your general comment on the value to you of this employment training.
Im really glad and grateful for being able to experience employment training. I might have
been scared or nervous in my first days of training but I was able to overcome it with the help of
other people. I got nervous because I was always thinking what if those who supervise me are
disappointed in my work or what if Im inefficient. But I realized through this more than 30 days
of training that its part of our work or even in our everyday lives. That we may not be good at
start or maybe there are times that we may not be good but what really matters is that we give our
best in learning things for us to do better. This first employment training is something that I
treasure because not only did I learn about the world outside my school or the application of
concept in real world but I was also able to know good people and make new friends.