Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

Table of Contents
ACKNOWLEDGEMENT .............................................................................................................. 2
INTRODUCTION ......................................................................................................................... 3
PRACTICUM SITE....................................................................................................................... 4
Brief History .............................................................................................................................. 4
Name and Location .................................................................................................................... 5
Foundational Statements ............................................................................................................ 6
Vision Statement ........................................................................................................................ 6
Mission Statement ...................................................................................................................... 6
Core Values................................................................................................................................ 6
DOF Credo ................................................................................................................................ 7
Organizational Structure, Functions and Responsibilities ........................................................... 8
Function and Responsibilities ..................................................................................................... 9
OPERATIONS SYSTEM AND PROCEDURES .......................................................................... 11
FACILITIES AND EQUIPMENT AND ETC............................................................................... 12
MANPOWER SCHEDULING, WORK METHOD, STYLES AND COMMUNICAITION .......... 12
WORK ATMOSPHERE, INTERNATIONAL RELATIONS ....................................................... 13
STRENGTHS .............................................................................................................................. 13
WEAKNESSES ........................................................................................................................... 13
LEARNING EXPERIENCES ...................................................................................................... 14
RECOMMENDATION/S ............................................................................................................ 15
CONCLUSIONS .......................................................................................................................... 15
PICTORIALS.............................................................................................................................. 16
ATTACHMENTS ........................................................................................................................ 18
Daily Time Records ................................................................................................................... 18
Report of Activities and Certificate of Completion ........................................................................ 20

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

ACKNOWLEDGEMENT
First and foremost I want to thank my supervisor namely Ms. Anable Evangelista.

Thank you for all the guidance and knowledge you’ve all been shared to me. Thank you for the

patience you’ve gave to me. Thank you so much for letting me experience to work with you it is a

wonderful experience.

Also I want to thank Ms. Rosy Casibang, Ms. Rosalie Exconde, Ms. Myrna Semana, Mr.

Ronald Labrador and Ms. Cherry Venus for helping me achieving 300 hours on the job training in

Bureau of Internal Revenue RDO 25B – Sta. Maria Bagbaguin, Sta. Maria, Bulacan.

And to my Colleagues from ACLC Patrick Claro, from IC Institution Ruel Borigas and

Patricia Pili for helping each other to finish our tas done right, effectively and fast.

I would like to thank our DEAN Irma M. Calayag, my OJT Coordinator, who assisted me

in this On-the-Job Training. Your guidance will help me to achieve my aspirations in life.

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

INTRODUCTION
OJT or on-the-job training - this type of training can help students to become more familiar

with the realities of working; in some cases, on-the-job training may lead to a stable and fulfilling

career. In some cases, these work skills will count as credits towards a school diploma. Students

learn discipline, organization, and people skills while they train out in the workforce. Since on-

the- job training is supervised by real employees in real-life work situations, anything can happen,

and students must learn "on their feet".

OJT or the on-the-job training is one of the training process where training is given to

someone new to a system similar to the real job. On-the-Job training is an important way in which

people acquire relevant knowledge and skills at work. It is important to make the distinction

between training and learning – this is critical to the effective design and delivery of training in

organizations. In a sense therefore, more interested in promoting on-the-job learning than on-the-

job training. However, using the well-established term, on-the-job training (OJT) can be defined

as an activity undertaken at the workplace which is designed to improve an individual’s skills or

knowledge.

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

PRACTICUM SITE

Brief History

The office of Commissioner of Internal Revenue was created by the act of July I, 1862 (12

Stat. L., 432), which imposed a new class of taxes in order to provide additional funds needed by

the government as a result of the Civil War. While the organization is generally referred to as the

Bureau of Internal Revenue or the Internal Revenue Service, neither of these terms is specifically

authorized by law. While there are in several laws incidental references to the "Bureau" or "Bureau

of Internal Revenue," all powers and duties are conferred upon the Commissioner and the

organization is built up from the powers conferred on him. The official designation carried on the

publications and letterheads of the organization is "Office of Commissioner of Internal Revenue,"

which is the term used in the act of July I, 1862.

Post-Revolutionary Period 1791-1803. The first period in which internal taxes were used

for the support of the government extended from 1791 to 1802. These taxes were on distilled spirits

(March 3, 1791), carriages (May 8, 1792), retail dealers in distilled spirits, refined sugar, and snuff

(June 5, 1794), property sold at auction (June 9, 1794), snuff mills (March 2, 1795),legal

instruments, bonds, etc. (July 6, 1797), and direct tax on real property (July 9 and 14, 17gB).' The

tax on snuff was in effect only from September 30, 1794 to March 3, 1795, when it was succeeded

by a tax on snuff mills. The tax on snuff mills was collected only to June I, 1796, it was suspended

three times during this period and finally repealed by the act of April 24. 1900. The direct tax on

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

property was levied only once during this period. The total tax levied was $2,000,000, apportioned

among the states as provided by the constitution.

Name and Location

BUREAU OF INTERNAL REVENUE - RDO 25B – STA MARIA

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

Foundational Statements

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)

Vision Statement

The Bureau of Internal Revenue is an institution of service excellence and integrity.

Mission Statement

We collect taxes through just enforcement of tax laws for nation-building and the

upliftment of the lives of Filipinos

Core Values

God fearing

Accountability

Innovativeness

Integrity

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

Competency

Transparency

Patriotism

DOF Credo

I am a public servant in the Department of Finance

I seize the initiative to improve the little each day

In the way in the way that I am

In the way that I care

In the way that I work

I strive for excellence in everything that I do

By pursuit of competence

By the constant search of professionalism

By the observance if teamwork

I take lead and serve

By putting country above self

By showing concern to others

By thinking of myself last

I think and act to ensure integrity in the life

I live efficiency of the work

I do the effectiveness of the service

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

I render

Organizational Structure, Functions and Responsibilities

MS.THELMA D. MANGIO
REVENUE DISTRICT
OFFICER

MR.ROMEL H. ROMENTE
ASSISTANT RDO (OIC)

MS.MARILOU L. GOROSPE MS.GEMMA H. DE OCAMPO MS.PATROCINIO L. BETEZ MS.YVETTE

CHIEF ADMINISTRATIVE CHIEF COLLECTION CLIENT SUPPORT SERVICE COMPLIANCE SECTION
SECTION SECTION

ASSESSMENT
MS.ANABEL EVANGELISTA
GROUP
SUPERVISORS ONETT SECTION

EXAMINERS

Mr. Ronald
Ms. Myrna A. Labrador
Semana
Ms. Rosalie A. Ms. Rosy C. Ms. Cherry
Exconde Casibang Venus

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

Function and Responsibilities

RDO- Monitors the performance of the large taxpayers service, regional offices and revenue

district offices in the management collection of all delinquent accounts, including their remedies,

and safekeeping and properties/acquired assets.

CLIENT SUPPORT SERVICE- Provides Functional direction relative to public service

information and education, taxpayer record update and registration process/system improvement,

design, revision and review of external forms and internal/external stakeholder’s communications

and customer service.

ADMINISTRATIVE SECTION- Provides Functional direction to procurement, accountable

forms, records and property management, building and facilities maintenance, and other general

services.

ASSESSMENT PERFORMANCE MONITORING DIVISION- Formulates policies, work

programs, standards, guidelines and procedures relative to the revision/updating of the schedules

of real properties including request/appeal/protest on revaluation/assignment of zonal values of

real properties, One Time Transaction (ONETT) reports, Certificates Authorizing Registration

(CARs)/Tax Clearances (TCLs) issued, Capital Gain tax, Documentary Stamp Tax and other taxes

derived from transfer of real properties.

ASSESMENT PROGRAMS DIVISION- Conducts study, research and analysis for the

development of audit procedures and techniques for improving the quality of tax audit.

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

ASSESSMENT SERVICE- Provides functional direction relative to all audit and assessment

activities, evaluation of assessment accomplishments, asset valuation concerns, management of

the Third-Party Information (TPI) Program, application for VAT zero-rating of non-large

taxpayers, monitoring of availments of tax exemption/incentives, audit/verification of VAT

credit/refund claims by direct exporters and review of cases from field offices including cases

submitted by DOF One Stop Shop (DOF-OSS) Center, except claims for tax credit/refund

involving erroneous or illegal collection of taxes.

COLLECTION SECTION- Provides functional direction relative to collection of internal

revenue taxes; accounting & allotment of revenue; effective implementation of the withholding

tax system and the Electronic Documentary Stamp Tax System (eDST)

accreditation/disaccreditation of banks as Authorized Agent Banks (AABs); monitoring and

evaluation of the performance of AABs, RCOs, Deputized Municipal Treasurers (DMTs) and

other collection agents; processing of the application for transfer, cash conversion and regular

revalidation of Tax Credit Certificate (TCCs); issuance of Tax Debit Memo (TDMs); processing

of applications for issuance of TCCs for NBI and Bidding purposes; management and monitoring

of accounts receivable and forfeited assets; and other collection-related programs and activities.

ONETT (One-Time Transaction)- Reviewing payments from AABs, dockets/documents and

printing of eCAR/CAR.

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

OPERATIONS SYSTEM AND PROCEDURES

Securing eCAR (electronic Certificate Authorizing Registration)

• Tax Identification number of buyer, seller and issuing corporation

• Original transfer documents as duly notarized/consularized

• Applicable Capital Gains Tax (CGT), Documentary Stamp Tax (DST) and Donor Tax

returns

• Official receipts of CGT, DST and Donor's Tax payments, if any, plus penalties,

compromise and surcharge, if applicable. (To know more about the basic tax consequences

of transfers of shares under the TRAIN law, please click here.)

• Stock certificate/s, if any

• Certification fee of Php100

• Documentary Stamp and fee estimated at Php15

• Audited financial statements of the issuing corporation closest to the year of transaction

• Proof of acquisition of shares by the transferor

• If the application for eCAR shall be done by a representative, a notarized/consularized

Special Power of Attorney identifying the specific name of the individual representative.

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

FACILITIES AND EQUIPMENT AND ETC.

The Bureau of International Revenue has a good facilities, the building is fully air-

conditioned, and wide parking area.

The employee of Bureau of Internal Revenue uses different type of equipment such as

computers, Xerox machine, scanner, printer which used to perform in their work processing to

make their work easier,

MANPOWER SCHEDULING, WORK METHOD, STYLES AND

COMMUNICAITION
Some employees at ONNET Section are hardworking, they arrived in Bureau of Internal

Revenue at 6:00am-7:00am at the morning and start their work/designated task, and they are

coming early because they want to get more to be done.

The employees at ONETT Section are knowledgeable to their designated task, they are

kind and always encouraging me to work harder and faster to the task they assigned on me, in

communicating I’ve learned a lot to my supervisors Ms. Anabel Evangelista and Mr. Ronald

Labrador because they always tell me what is the meaning and what is the function of the words I

can’t understand in my task and they always give me an instructions in every tasks that I did in my

On The Job-Training.

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

WORK ATMOSPHERE, INTERNATIONAL RELATIONS

The employees at ONNET Section are all kind and helpful to each other, because they

work like as family, if there co-workers didn’t understand some of the documents they help

immediately and tell them what to do. And for our front liners they are friendly and kind to the

Taxpayers and if some Taxpayers can’t understand the instruction they explain it kindly.

STRENGTHS
I would say that my strengths are being self-motivated, having initiative, highly adaptive,

ability to work under pressure, trustworthy, and has a respect to my co-workers. I’m willing to

learn and to be trained. I am also a computer literate, basic knowledge for using MS-Office like

MS-Word, MS-Excel and MS-Power Point. I take this as my strength, because nowadays being

knowledgeable in computer software is necessary in job qualifications.

WEAKNESSES
I would say that my weaknesses are too confident or having a lack of confidence talking

with other person because I used to be careful to the words I say. But after this On the Job Training

I know that I am work on progress and I am willing to learn.

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

LEARNING EXPERIENCES
For my entire experience, I must say that I’ve learned a lot my Supervisors in the

department by accomplishing the task they’ve assigned for me and improve my knowledge and

skills. Most of the time, I was assigned for writing the important details from eCAR dockets/

documents and give to the Assistant-RDO or the RDO for signature. Some of the task they’ve

assigned for me are sorting of eCAR No., segregating of the papers from eCAR dockets, and

encoding of the name of the buyer and seller of the real properties.

The Taxpayer will be given the Original and Duplicate form of the eCAR the Triplicate

and Quadruplicate form of the eCAR must be remain in BIR including the photocopies of

dockets/documents. Each Triplicate and Quadruplicate form of the eCAR in ONETT Section will

be sorted by month and by eCAR No.

After sorting the eCAR forms, the form should segregate the Triplicate form to

Quadruplicate form including the photocopies of TIN of the seller and buyer, ONNET

Computation, BCS Transmittal, receipt of payments for Capital Gain Tax (CGT), Documentary

Stamp Tax (DST), Creditable Withholding Tax (CWT) or Donors Tax (DN), Tax Declaration,

Special Power of Attorney (SPA), Deed of Sale and Certificate of Title.

The name of the buyer, seller and eCAR No. will be encoded to the MS-Excel. The

encoding forms called Transmittal these transmittals will be attached to the Quadruplicate forms.

The Triplicate serve as a copy of the BIR and the Quadruplicate forms will be deliver along

with the attachment of transmittal to the Regional District Office (RDO).

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

RECOMMENDATION/S
I recommend Bureau of Internal Revenue or every department/section to promote and

give good grades to the employee who really work hard and give their best on their job. Give the

employees what they need immediately (like inks for their printers), because if they do not provide

immediately for their employees needs their work will be delayed. And they should give briefing

to their AAB’s Authorized Agent Bank’s to upload the payments of the Taxpayers immediately to

avoid delay for releasing of documents like eCAR’s.

CONCLUSIONS
This training gave me an inspiration to be more serious and focused in studying. I was

encouraged to do more efforts in my studies. I was given some ideas about their work in BIR.

Despite the short period of my training, it was still very meaningful one. The training

enriched my confidence created a foundation of being a good employee someday. I learned to be

diplomatic in both action and words.

This training made me realize that it is really good to know what you’re doing realized that

I should be more focused in school and do everything heartily and with all I can., and to love it.

As a student, what I can do for now is to learn whatever I can in school, be inspired, love the path

I am taking, and do my best in everything I do, with a positive outlook in mind.

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

PICTORIALS

Bureau of Internal Revenue - RDO 25B – Sta. Maria Bagbaugin, Sta. Maria Bulacan

ONETT Section (filling and realizing of eCAR)

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

eCAR Form

Ms. Anable, Ms. Rosy, Ms. Cherry, Ms. Myrna and Mr. Ronald

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

ATTACHMENTS

Daily Time Records

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Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

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 Immaculate Conception I College of Arts and Technology

Poblacion, Sta.Maria, Bulacan

Report of Activities and Certificate of Completion

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