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Volume 13 No. 9
BIR PRIORITIES
Exceed BIR revenue target of
P 940 Billion for 2011
Improve taxpayer satisfaction and
compliance
Improve BIR core processes
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By Rowena Altura
A NEW SET OF BIR Forms will be used in the
filing of the annual Income Tax returns (ITRs)
starting next year.
The new Forms are the June 2011 ver-
sions of the following: BIR Form No. 1700 (In-
formation Return/Annual Income Tax Return
for Individuals Earning Purely Compensation
Income); BIR Form No. 1701 (Information Re-
turn/Annual Income Tax Return for Self-Em-
ployed Individuals, Estates and Trusts); and
BIR Form No. 1702 (Annual Income Tax Re-
turn for Corporations, Partnerships and Other
Non-Individual Taxpayers).
The revised BIR Forms were circularized
through the issuance of Revenue Memoran-
dum Circular (RMC) No. 40-2011 last September
5. The said Forms will be used in the annual
income tax filing covering and starting with
Calendar Year 2011, which are due for filing on
or before April 15, 2012.
Compared to the old forms, BIR Form Nos.
1700 and 1701 now have a section for Supple-
mental Information wherein taxpayers will de-
clare their gross income/receipts subjected to
BIR issues new Income T BIR issues new Income T BIR issues new Income T BIR issues new Income T BIR issues new Income Tax Forms ax Forms ax Forms ax Forms ax Forms
RDOs Cubao and W RDOs Cubao and W RDOs Cubao and W RDOs Cubao and W RDOs Cubao and West Pasig now est Pasig now est Pasig now est Pasig now est Pasig now
ISO Certified ISO Certified ISO Certified ISO Certified ISO Certified
final withholding tax and gross
income/receipts exempt from Income Tax.
With the issuance of the new BIR Form
1700, individuals (other than those solely
earning income as OFWs) who are avai-
ling of the benefits of special laws, such
as, but not limited to, the PERA Law, are
now required to file an ITR.
Individuals who are not required to file
an ITR or those qualified for "substituted fi-
ling", however, may voluntarily file BIR Form
1700 for purposes of loan application, foreign
travel requirements and other purposes.
Individuals who are availing of any tax
relief under the Tax Code and/or any prevailing
special laws (e.g. Income Tax Holiday, prefe-
rential Income Tax rate, exemption from Income
Tax, additional special deductions, etc.) are re-
quired to completely fill up Part VII (Details of
BIR clarifies EWT BIR clarifies EWT BIR clarifies EWT BIR clarifies EWT BIR clarifies EWT
application on application on application on application on application on
PhilHealth PhilHealth PhilHealth PhilHealth PhilHealth
payments payments payments payments payments
LAST OCTOBER 3, two (2) of the BIR's Re-
venue District Offices (RDOs) under RR 7-
Quezon City were conferred ISO 9001:2008
Certification for their business registration
process.
Said district offices are RDO Nos. 40-Cubao
(headed by Revenue District Officer Edgar
Tolentino) and 43B-West Pasig (headed by
Revenue District Officer Luis Alberto, Jr.),
which were both selected as pilot sites for
the implementation of the Quality Manage-
ment System (QMS) in the BIR.
The conferment of the ISO Certifica-
tion to the two RDOs was made by a third
party auditor, TUV SUD Asia Pacific TUV SUD
Group during the flag-raising ceremony held
in the BIR National Office. The awarding of
ISO Certificates to RDO Tolentino and RDO
Alberto as well as to OIC-Regional Director
Jonas Amora of RR 7 (as the pilot region)
was witnessed by the Bureau's officials, led
by Commissioner Kim S. Jacinto-Henares
and the Deputy Commissioners. Also
present to witness the momentous occasion
were QMS Project Directors, ACIR Ma.
Rosario Charo Curiba and ACIR Lucita
THE BIR ISSUED Revenue Memorandum
Circular (RMC) Nos. 38-2011 and 49-2011
last September 1 and October 11, respec-
tively, to clarify the application of Expanded
Withholding Tax (EWT) on the payments
made by the Philippine Health Insurance
Corporation (PHIC) to hospitals/clinics
and medical practitioners who rendered
medical services to PHIC members.
RMC No. 38-2011 clarifies that PHIC,
being the one in control of the payment to
hospitals/clinics and medical practitioners
(MPs), has the responsibility of withhol-
ding the tax that should be withheld on
income payments made to them.
By Eleonor Capili
BIR clarifies...to p.2
RDOs Cubao...to p. 8
Income Tax Incentives/Exemptions) of BIR
Form 1701.
RMC No. 40-2011 also required all juridi-
cal entities following the fiscal year of repor-
ting to use the new BIR Form No. 1702, star-
ting with those covered by fiscal year ending
January 31, 2012. Said Form now includes a
section on Taxpayer Activity Profile and a
section on Tax Relief Availment.
"By putting additional sections in our new
Income Tax Forms, the BIR can generate data
on how much revenues are foregone due to the
grant of tax relief and exemptions to taxpayers,
which senators and congressmen always ask
from the Bureau", said DCIR Nelson M. Aspe
of the Operations Group.
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2 22 NA NA NA NA NATIONAL TIONAL TIONAL TIONAL TIONAL
THE BIR PARTICIPATED in the 9th
Joint Training Program (JTP) of the
Study Group on Asian Tax Administra-
tion and Research (SGATAR) held last
October 11 to 13 at the Marriot Hotel in
Brisbane, Australia.
Delegates from fif-
teen (15) SGATAR mem-
ber-countries/regions
attended the training
program, which carried
the topic, "Effective
Strategic Planning and
Reporting Processes -
Setting and Delivering
on the Vision".
The Philippines was
represented by Commis-
sioner Kim S. Jacinto-
Henares and Assistant
Commissioner Leonor S.
Villalon-Rogers of the
Policy and Planning Ser-
vice.
In addition to pre-
sentations and discus-
sions on the strategic
planning and reporting
processes, the three-day
training program also
covered other high-level
topics, namely: reputation manage-
ment; brand management; and commu-
nity engagement through help and as-
sist approaches and deterrence of tax
avoidance and evasion.
BIR participates in 9th SGA BIR participates in 9th SGA BIR participates in 9th SGA BIR participates in 9th SGA BIR participates in 9th SGAT TT TTAR Joint AR Joint AR Joint AR Joint AR Joint
T TT TTraining Pr raining Pr raining Pr raining Pr raining Program ogram ogram ogram ogram
Specifically, said payments of
PHIC to MPs are subject to EWT at
the rate of 10%, if MP's annual gross
income does not exceed P 720,000.00,
or 15%, if MP's annual gross income
exceeds P 720,000.00. For the facility
fees paid by the PHIC to hospitals/
clinics, the EWT rate is 2%.
RMC No. 49-2011 further clarifies
that for medical cases and surgical pro-
cedures where the entire case rate
amount (covering payment for the use
of facility and professional fees of MPs)
is required to be paid by the PHIC di-
rectly to the hospital/clinic, the appli-
cation of the EWT rate shall be on the
entire case rate payment at the rate of
2%. In this case, the hospital/clinic is
the party in control of the fund, and as
such, it has the obligation to withhold
the 10% or 15% EWT on payments to
be made to doctors or medical practi-
tioners for their professional fees.
In addition, the PHIC is likewise
under obligation to comply with the
By Eleonor Capili
BIR clarifies...from p. 1
5% withholding VAT on government
money payments. RMC No. 49-2011
emphasizes that for purposes of VAT
exemption, Section 109 (G) of the Tax
Code covers only medical, dental,
hospital and veterinary services, ex-
cept those rendered by professionals.
Thus, PHIC should withhold the 5%
VAT on money payments to profes-
sionals and other facilities, if any, who
are not VAT exempt. (See full text of
RMC Nos. 38-2011 and 49-2011 at
www.bir.gov.ph)
Commissioner Kim S. J acinto-Henares, together with ACIR Leonor S. Villalon-Rogers, attends the 9th SGATAR
J oint Training Program held from October 11 to 13, 2011 at the Marriot Hotel in Brisbane, Australia.
The role of technology in enhan-
cing tax compliance and participation,
and managing change and identifying
opportunities were tackled on the last
day of the JTP.
Commissioner Henares discussed
the new vision and mission statements
of the BIR which, she said, underscored
the agencys role in nation-building.
"We pay our taxes because we love our
country. As a citizen, we have two obli-
gations - to pay our taxes and to make
sure that government spend it cor-
rectly, the Commissioner said. She fur-
ther mentioned that this strategic state-
ment is the new message that the BIR
wants to instill in the mind of every Fili-
pino.
The Commissioner also discussed
the challenges in
Philippine tax ad-
ministration and
the BIRs objec-
tives, strategy
roadmap and ma-
jor programs and
projects. She al-
so discussed the
extent of com-
puterization in
the Bureau, the
e-Government
Framework and
the correspon-
ding priority pro-
jects per compo-
nent, as well as
the strategic con-
cerns for ICT use
in the BIR.
The SGATAR
JTP is an annual
event that started
in 2003. It serves
as a venue for sha-
ring of SGATAR members' expertise
and experiences in various areas of
tax administration. Last year's SGATAR
JTP was hosted by and held in the
Philippines.
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THE BIR, in collaboration with the
Department of Trade and Industry
(DTI), held a Briefing/Walkthrough on
the Philippines Business Registry (PBR)
last October 17 at the Bureau's National
Training Center auditorium.
The event was spearheaded by
DCIR Lilia C. Guillermo, together with
ACIR Lucita G. Rodriguez and HREA
Carolyn Ann C. Reyes, and was
attended by Taxpayers Service Section
(TSS) Chiefs from Metro Manila district
offices and selected revenue officials
and personnel in the National Office.
DTI representatives, Rhoda Del
Rosario (Project Manager) and Chichie
Mabutas (Project Specialist) briefed the
attendees on the Vision/Mission,
Objectives and Status of the PBR
Project and gave a walkthrough of the
PBR System. This was followed by an
open forum wherein clarificatory
questions were asked by the attendees.
DCIR Guillermo responded to some
of the issues raised in relation to the
issuance of Taxpayer Identification
Number (TIN) via the PBR System. She
also echoed to the TSS Chiefs the
instruction of Commissioner Kim S.
Jacinto-Henares for BIR frontliners to
comply strictly with the requirements
Briefing on Philippines Business Registry held Briefing on Philippines Business Registry held Briefing on Philippines Business Registry held Briefing on Philippines Business Registry held Briefing on Philippines Business Registry held
in registering taxpayers "so as to come
up with a clean taxpayer database for
the BIR".
The Philippines Business Registry
is a government-initiated project
spearheaded by the DTI by virtue of
Executive Order No. 587 issued on
December 8, 2006. It was first launched
in July 2008 and was re-launched on
July 22, 2011.
The BIR was one of the six (6)
national government agencies that
entered into an Inter-Agency Memoran-
dum of Agreement (MOA) with the DTI
for the establishment of the PBR.
The PBR is a web-based system
that serves as a one-stop shop for
entrepreneurs who need to transact with
several agencies to be able to start
operating a business. By integrating
the information from the databases of
the participating agencies, a national
business registry database will be
created that will make data verification
easier on the part of the government.
The ready source of business data
will also create opportunities for part-
nership with other businesses locally
and globally, thereby facilitating com-
mercial transactions for Philippine
enterprises and encouraging more
investments in the country.
The PBR also harmonizes the
business registration systems of
various agencies through the provision
of a single-window online transaction
processing system. This makes busi-
ness registration easier on the part of
the registrants because they do not
have to go to various agencies or access
different online systems of agencies to
be able to register their businesses.
Sole proprietors can actually apply
for business registration in computer
By Rowena Altura
Briefing on...to p . 9
Aileen Marquez
HRIS r HRIS r HRIS r HRIS r HRIS rolled out in 7 mor olled out in 7 mor olled out in 7 mor olled out in 7 mor olled out in 7 more Regional Offices e Regional Offices e Regional Offices e Regional Offices e Regional Offices
THE HUMAN RESOURCE Information
System (HRIS) was rolled out in seven
(7) more Regional Offices last October
6.
The second batch of Regional Of-
fices where HRIS was rolled out are
RR Nos. 1-Calasiao, Pangasinan, 2-
CAR, 3-Tuguegarao, Cagayan, 9-San
Pablo City, 10-Legazpi City, 11-Iloilo
City and 12-Bacolod City.
The HRIS covers Personnel Ad-
ministration, Property Accountability
and Forms Accountability Modules,
which were initially rolled out in RR
Nos. 4-San Fernando, Pampanga, 5-
NA NA NA NA NATIONAL TIONAL TIONAL TIONAL TIONAL
Caloocan City, 6-Manila, 7-Quezon
City, 8-Makati, 13-Cebu City and 19-
Davao City last July 15.
The HRIS is a comprehensive and
integrated human resource manage-
ment system designed to allow track-
ing and updating of all BIR personnel-
related information.
"It is through the HRIS that the
Bureau will be able to have a compre-
hensive and complete human resource
data focusing on the Current Person-
nel Strength and Personal Data Sheet,"
said DCIR Lilia C. Guillermo of the
Information Systems Group.
"The HRIS will also enable us to
expedite the processing and issuance
of office clearance to BIR officials and
employees through its Property Ac-
countability and Forms Accountabi-
lity Modules," said DCIR Celia C.
King of the Resource Management
Group.
In their joint Memorandum dated
September 29, 2011, DCIR Guillermo
and DCIR King directed concerned
personnel to use the system and to log
with their respective Help Desk all per-
tinent issues and concerns relating to
actual use of the system.
"Rollout issues will be immedi-
ately acted upon to ensure smooth
implementation of the HRIS, and will
be considered as additional inputs for
the enhancement of the system in the
future," the DCIRs said.
DCIR Lilia C. Guillermo responds to issues raised in relation to TIN issuance during the Briefing on the Philippines
Business Registry held last October 17.
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REGIONAL REGIONAL REGIONAL REGIONAL REGIONAL
Interaction with Key Stakeholders Interaction with Key Stakeholders Interaction with Key Stakeholders Interaction with Key Stakeholders Interaction with Key Stakeholders
Photo Stories Photo Stories Photo Stories Photo Stories Photo Stories
Cebu City Mayor Michael Rama shares light moments
with RR13-Cebu City Regional Director (RD) Rodita
Galanto and Asst. RD Conrado Lee during their cour-
tesy call at the Mayor's Office.
TAU Head Ma. Luchi Ong of RR 11-Iloilo City attended the
joint annual conference of the Philippine Statistical As-
sociation, Inc. and the Department of Tourism held last
September 26 to 27 at Sarabia Manor Hotel in the city.
RDO Melquiades Cancela of RDO Masbate City met with
MASELCO Finance Officer, J unie Marcos and his staff in
the Internal Audit & Finance Divisions and External
Auditors during their visit to his office last September
29 to clarify issues on VAT, Income Tax and the provi-
sions under RMO No. 22-2011.
Regional Director Alert B. Alocilja addresses the Rotary
Club of Zamboanga City during the Club's regular
monthly meeting held last October 6, 2011 at the Lantaka
Hotel, this City. As the guest speaker, he also highlighted
the Bureau's strategies and special efforts /initiatives to
increase tax collection in the region while appealing for
the Club's full support and cooperation. He received a
Certificate of Appreciation from Rotarian President
Frederick"Rikki" Lim.
RDO Beverly Milo of RD 6-Urdaneta participated in the
meeting of Pangasinan Association of Local Govern-
ment Accountants (PALGA) conducted by the City
Government of Urdaneta, Pangasinan last September
15. City Mayor Amadeo Gregorio Perez IV served as re-
source speaker on Taxation Updates concerning go-
vernment issues.
RDO Isabel Paulino of RD 41-Mandaluyong, together
with Asst. RDO Olivia Amanse, appeals to the officers of
Mandaluyong Chinese Chambers of Commerce to vo-
luntarily pay the correct taxes during their meeting held
last September 12 at the district's office.
RR 10, LEGAZPI CITY - Regional Director
(RD) Esmeralda Tabule, together with
RDO Ariel Calabia of RD 67-Legazpi City,
guested last October 4 at the "Kapihan
at Balitaan sa Embarcadero" wherein
she announced her thrust to strengthen
the region's tax information drive.
"I believe that a well-informed
taxpayer is a compliant taxpayer, that
is why we will strengthen our tax infor-
mation dissemination campaign star-
ting with the self-employed indivi-
duals and professionals," said RD
Tabule.
She also mentioned that RR 10 will
tap other sources of revenues aside from
the tax remittances derived from
government projects. In line with this,
RD Tabule took time to discuss the major
programs of the BIR, particularly the Tax
Compliance Verification Drive (TCVD),
RR 10 str RR 10 str RR 10 str RR 10 str RR 10 strengthens tax information drive engthens tax information drive engthens tax information drive engthens tax information drive engthens tax information drive
By Rita Palmiano
Run After Tax Evaders (RATE) Program
and "Oplan Kandado".
The TCVD, according to her, is a year-
round activity of the BIR that monitors
business establishments' compliance with
the bookkeeping rules and regulations,
particularly the issuance of official receipts
or invoices in every sale transaction.
"Though the RATE and Oplan Kan-
dado Programs enable us to identify and
penalize tax evaders, as much as possible, I
don't want taxpayers to be subjected under
these programs. So please, cooperate with
us and declare and pay the correct amount
of taxes", appealed RD Tabule.
News reporters from different radio
stations covered the "Kapihan" program
and simultaneously aired RD Tabules
interview in their respective morning
programs.
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RDO Rolando Espina of RD 87-Catbalogan, together
with Assessment Chief Rizalina Estrada, discusses with
government withholding agents the withholding tax
system, process and compliance; year-end adjustment;
eFPS compliance and other tax matters during a semi-
nar/workshop held last September 28.
Revenuers of RD 87-Catbalogan, led by RDO Rolando
Espina (seated 4th from L), pose with barangay chairmen
and withholding agents who attended the seminar/work-
shop on withholding tax system, process and compli-
ance conducted by the district office last September 27.
RDO Rolando Espina of RD 87-Catbalogan discusses
with lessors of real property the provisions of RR 12-
2011 and returns filing, deadlines and reportorial require-
ments during a tax forum conducted by the district of-
fice last September 29.
Asst. RDO Tohammie Yahya of RD 84-Tagbilaran City
talks about the issuance of TIN to compensation in-
come earners and persons engaged in trade/business
or practice of profession during an ambush interview
conducted by DYTR reporter, Gene Ugboc last September
14 at the district's office.
RDO Monib Dimakuta of RD 93B-Zamboanga Sibugay,
during an interview conducted by news reporters, ap-
peals to taxpayers for their continuous support in the
implementation of their district office's strategies, plans
and projects for the attainment of their annual collec-
tion goal by November 2011.
RDO Nasrollah Conding of RD 92-Pagadian City, to-
gether with Assessment Chief Myrna Maslamama, TSS
Chief Zenaida Obaob, Proserphine Godines and Irish
Braanola, conducted a tax seminar last September 19
at the Philippine Army Headquarters TABAK Division in
Aurora, Zamboanga del Sur wherein they discussed the
remittance of withholding taxes, money payment by
government and substituted filing of tax returns.
T TT TTax Information Drives ax Information Drives ax Information Drives ax Information Drives ax Information Drives
T TT TTax Mapping ax Mapping ax Mapping ax Mapping ax Mapping
RD 73-SAN J OSE, ANTIQUE, headed by RDO Ursula
Equia, conducted tax mapping operations of pro-
fessionals in the town of San J ose, Antique last Sep-
tember 27 to 29. Photo shows the briefing conducted
prior to the conduct of tax mapping.
RDO Isabel Paulino of RD 41-MANDALUYONG CITY
leads her team of revenuers in checking the compli-
ance of business establishments with the BIR's require-
ments during their conduct of Tax Compliance Verifi-
cation Drive.
REGIONAL REGIONAL REGIONAL REGIONAL REGIONAL
RDO Rebe Detablan of RD 59, Lipa City discusses the
BIR registration requirements as well as the different
collection programs of the district office during the In-
vestors Forum held last October 6 at the Tanauan City
Gymnasium. The event was participated in by propri-
etors and owners of different establishments in Tanauan
City and was sponsored by City Government of Tanauan.
Revenue Examiner Charles Culo of RD-86, Borongan,
Eastern Samar, together with TSS Chief Roswell Go,
discusses with taxpayers the BIR registration require-
ments, their tax obligations and various tax updates
during a Briefing/Conference on How to Start a Busi-
ness held last September 14 at the Municipal Auditorium
in Balangiga, Eastern Samar.
RD 78-Binalbagan, headed by RDO Arturo Acabal and
Asst. RDO Fred Subaldo, conducted a tax dialogue, which
was graced by Mayor Alejandro Mirasol of Binalbagan,
Negros Occidental and RR 12-Bacolod City Regional
Director, Perfecto Anaras. Assessment Section Chief Ma.
Angeles Remolano and TSS Chief Liezl Araola served as
resource speakers during the tax dialogue.
Asst. RDO J oey Hernandez of RD 34-Paco Manila dis-
cussed various tax-related queries during his guesting
last September 10 in DWIZ's radio program "Mr.
Taxman", hosted by Gerry Flores.
Assessment Section Chief Eileen Briones of RD 112-
Tagum City attended a Consultative Forum coordinated
last August 26 by the Provincial Cooperative Develop-
ment Council-Davao del Norte wherein she discussed
tax/program updates on cooperatives.
6 6
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REGIONAL REGIONAL REGIONAL REGIONAL REGIONAL
VISITATION OF RD 60'S NEW OFFICE. Regional Direc-
tor Rodita Galanto of RR 9-San Pablo City, together
with Finance Division Chief Purificacion Laylo and Ad-
ministrative Division Chief Adelina Ramos, visited the
new office of RD 60 - Lucena City (headed by RDO
Yolanda Ferrer) located at Lucena Grand Terminal Inc.,
Ilayang Dupay, Lucena City.
CSCS AUDIT OF RR 18 HRMU. The Human Resource
Management Unit of RR18-Koronadal City underwent a
CSC Audit under the Civil Service Commissions (CSC)
Audit Accreditation Program last August 11.
RD 115 IN DTI'S LIVELIHOOD ENCOUNTER PROGRAM.
RD 115-Digos City, headed by RDO Herma Escudero, par-
ticipated in a two-day Livelihood Encounter Program orga-
nized by the Department of Trade and Industry (DTI), in line
with the Digos City Foundation anniversary celebration.
HRIS FUNCTIONAL TEAM'S VISIT IN RR 7-QC. The HRIS
Functional Team conducted a site visit at the HRMU of
RR 7-Quezon City last August 25 in relation to the forth-
coming HRIS Regional Rollout. During the visit, SME/
Trainors checked/verified the status and progress of the
region's data build-up and availability of system access
in the Regional Office as well as resolved issues encoun-
tered in the implementation of the HRIS.
RD 20S TREE PLANTING
ACTIVITY. Revenuers of
RD 20-Bataan joined the
Central Luzon Associa-
tion of Regional Officers
(CLARO) i n thei r tree
planting activity held last
September 14 at Bagac,
Bataan, in compliance with
Executive Order No. 25 (Na-
tional Greening Program).
RD 86 IN PADUL-ONG FESTIVAL PARADE. Revenuers
of RD 86-Borongan, Eastern Samar, together with rep-
resentatives from other National Government Agencies,
participated in the Padul-ong Festival Parade held last
September 7 at the Provincial Capitol Ground in
Borongan City.
TURNOVER CEREMONY IN RR 19. Revenue officials of
RR19-Davao City, led by Asst. Regional Director Nuzar
Balatero, perform a special dance number during the
Turnover Ceremony held for incoming Regional Direc-
tor (RD) Glen Geraldino and outgoing RD Perfecto
Aranas last September 16 at the region's social hall.
RD 70 IN CIVIC PARADE. RD 70-Masbate City revenuers,
led by RDO Melquiades Cancela, joined the civic parade
held last September 30 around the Poblacion of Masbate
City, in celebration of the 11th cityhood anniversary.
RDO Irene Goze of RD 9-La Trinidad, Benguet updates
DCIR Nelson Aspe on the district office's collection
performance during the latter's visit at their office. DCIR
Aspe suggested possible activities that the district of-
fice can implement to enhance its collection perfor-
mance. Top photo shows revenuers of RD 9 posing with
DCIR Aspe.
Gender and Development (GAD) focal persons/advo-
cates of RR 2-Cordillera Administrative Region and its
district offices, led by GAD Chairman, Legal Division
Chief Elena Rillera, conducted a Planning Session for
GAD's Activities for Calendar Year 2013.
Selected revenuers from different offices attended a Seminar on Automated Compu-
tation of Withholding Taxes conducted by OIC-Chief Edwin Guzman of LT Regular
Audit Division 2 last September 20 at the BIR National Training Center.
Regional Director J onas Amora of RR 7-Quezon City, together with the region's Asst.
RDOs, Division Chiefs, Asst. Division Chiefs and Administrative Officers, attended a
Re-orientation on Administrative Policies and CSC Leave Laws conducted last
September 29 by RR 7 HRMU, in coordination with the CSC-BIR Field Office. CSC
Director Lucila Pagdanganan served as resource speaker.
Asst. Regional Director Manuel Mapoy and Assessment
Division Chief Miriam Aguila (Chairman and Vice-Chair-
man of RR-8 Makati's Bids and Awards Committee, res-
pectively) spearhead the conduct of public bidding for
the following projects of the region: waterproofing
project; security services; janitorial services; aircon
maintenance and building maintenance.
Meetings Meetings Meetings Meetings Meetings
Capability Enhancement Capability Enhancement Capability Enhancement Capability Enhancement Capability Enhancement
7 7
7 77 FEA FEA FEA FEA FEATURES TURES TURES TURES TURES
54th Case: Bulwagang Filipino Restaurant, Inc. (including former Manila
Register of Deeds, Atty. Marissa Timones) ........................................... P 31.71 M
55th Case: Manuel Garcia (Former PCSO Official) ............................................... P 18.91 M
56th Case: Prospero Pichay (Former House Representative and dismissed
LWUA Chairman) ................................................................................. P 32.73 M
57th Case: Carlo Sera of Gerona, Tarlac (Total Gas Dealer)................................... P 82.54 M
58th Case: Carlota Cristi Manalo Tan (PAGCOR coffee concessionaire) .................... P 59 M
59th Case: Antipuesto Trike for Life Foundation, Inc. .............................................. P 17.38 M
60th Case: Gammon Metal Products, Inc. (including its President, Joaquin Chua) ....... P 1.7 B
61st Case: Silver Trumpets & Company, Inc. (including its President,
Ma. Luz Pangilinan) ............................................................................... P 9.15 M
62nd Case:Vintage Fashion, Inc. (including its corporate officers,
Michael Tung Lim, et. al.) ................................................................... P 410.57 M
63rd Case: Best Seller Manufacturing Corporation (including its General Manager,
Charlie Yao (a.k.a. Yao Ching) ............................................................. P 37.72 M
64th Case: Dr. Willy Go Lopez (Neurosurgeon)*
65th Case: Dr. Sylvia Huang (Dermatologist)*
66th Case: George Erwin Garcia (Lawyer) ............................................................. P 37.94 M
67th Case: Abelardo Aportadera, Jr. (Lawyer) ........................................................ P 26.05 M
68th Case: Nilo H. Alegado (Rice Importer) .......................................................... P 102.94 M
69th Case: Danilo P. Cariaga (Lawyer) .................................................................... P 1.95 M
70th Case: Spouses, Marcelle Marie Palanca Tan-Chen and SW Tenglee Tengsico
Taan (Medical Practitioners)*
71st Case: Gerardo Caligner Teves (Rice Importer) ............................................ P 136.07 M
72nd Case: Emelino T. Maestro (CPA & Tax Practitioner)......................................... P 7.10 M
Amount
In line with the BIR's thrust to collect its P 940 Billion target in 2011, the Bureau's Run After Tax Evasion (RATE) Team
continue to develop and file tax evasion cases against tax cheats. As of October 19, 2011, the BIR has already filed a
total of seventy-two (72) tax evasion cases at the Department of J ustice (DOJ ) under Commissioner Kim S. J acinto-
Henares' stewardship, with estimated total tax liabilities amounting to P 29.73 Billion. Below is a list of recently-filed
tax evasion cases under the RATE Program.
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* Policy Case
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Issuances Issuances Issuances Issuances Issuances
RMO No. 33-2011 Prescribes the re-
portorial requirements of the Informa-
tion Planning and Quality Service
RMO No. 34-2011 Prescribes the as-
signed office codes for the newly-cre-
ated and split offices of the BIR
RMO No. 35-2011 Re-classifies the
Revenue District Offices (RDOs)
RMO No. 36-2011 Amends certain pro-
visions of RMO No. 26-2011 re: guide-
lines in the tax treatment of separation
benefits received by officials and emplo-
yees on account of their separation from
employment due to death, sickness or
other physical disability and the issuance
of Certificate of Tax Exemption from In-
come Tax and from the Withholding Tax
RMO No. 37-2011 Prescribes the
guidelines in the processing of Tax Debit
Memo applications
Rodriguez, and the former head of RR
7, Regional Director Nestor Valeroso.
The ISO Certification conferred to
RD Nos. 40 and 43B covers the primary
and secondary registration processes
of the BIR. This includes application,
issuance and cancellation of Taxpayer
Identification Number (TIN); applica-
tion and issuance of Certificate of Re-
gistration, Authority to Print Receipts/
Invoices, Permit to Use Cash Register/
Point-of-Sale Machines and Permit to
Adopt Computerized Accounting Sys-
tem; and application for Registration
Information Update.
The QMS for the BIR's business
registration process was rolled out in
the Taxpayers Service Section (TSS) of
the two district offices last February 23.
RDOs Cubao...from p. 1 After almost six (6) months of pilot
implementation of the QMS in the said
offices, auditors from TUV SUD PSB
Philippines conducted Stage 1-Docu-
mentation Audit, which yielded favo-
rable findings and a recommendation
to proceed to the 2nd stage audit.
Stage 2-Certification Audit was
then conducted in RD Nos. 40 and 43B
on September 8 and 9, 2011. The audit
findings stated that "The requirements
of the standard of which the audit was
based had been satisfied and the or-
ganization has been recommended for
Certification to ISO 9001:2008".
The results of the two-stage audit
confirmed the readiness and compliance
of RD Nos. 40 and 43B with the ISO
9001:2008 Certification standards, which
took almost 1 years to complete. The
certificate awarded to the two district
offices (bearing Registration No.
TUV100 05 1980) is valid until September
2014.
The QMS Project for the BIR's
business registration process was
launched in the Bureau on March 24,
2010, in partnership with the Develop-
ment Academy of the Philippines
(DAP). This in line with the Govern-
ment Quality Management Program
promulgated under Executive Order
No. 605, which is geared towards the
promotion and enhancement of public
sector performance through the adop-
tion of ISO 9001:2008 QMS in all go-
vernment agencies. (By Rowena
Altura / With inputs from Media Re-
lease of the Taxpayer I nformation &
Education Division)
OIC-Regional Director J onas Amora of RR 7-Quezon City and Revenue District Officers Edgar Tolentino and Luis Alberto, J r. of RD Nos. 40-Cubao and 43B-West Pasig,
respectively, proudly display the ISO 9001:2008 Certificate awarded to their respective offices by the TUV SUD Asia Pacific TUV SUD Group (third party certification body) after
the flag-raising ceremony held last October 3 at the BIR National Office. Witnessing the conferment of the certificates were Commissioner Kim S. J acinto-Henares, the Deputy
Commissioners, former RR 7 Regional Director Nestor Valeroso and revenue officials and employees.
Chief Remegia B. Lauron Oct. 01
Asst. Chief Enrique Z. Gatchalian Oct. 01
OIC-ARDO Wrenolph D. Panganiban Oct. 01
ARDO Jesusa B. Cabello Oct. 02
Chief-of-Staff Teresita M. Angeles Oct. 03
Chief Ambrosio L. Tungol Oct. 03
Chief Felix B. Pepito Jr. Oct. 03
OIC-RDO Angeles C. Bautista Oct. 03
CRO Maria Zorahaida S. Dela Cruz Oct. 03
OIC-RDO Solomon B. Barsaga Oct. 04
Chief Merlina B. Celeste* Oct. 05
OIC-ARDO Charmaine C. Dela Torre Oct. 05
OIC-ARDO Jose Proceso M. Gorospe Oct. 06
ACIR Ma. Rosario Charo E. Curiba Oct. 07
RDO Gil G. Tabanda Oct. 07
RDO Franklin C. Ladores Oct. 07
OIC-Reg. Dir. Araceli L. Francisco Oct. 08
Chief Teresa A. Cancino Oct. 08
ARDO Meynard U. Princesa Oct. 10
Reg. Dir. Alert B. Alocilja Oct. 11
Chief-of-Staff Nema Benita M. Larines Oct. 11
Asst. Chief Sherlita A. Del Mundo Oct. 11
Chief Roberto R. Taron Oct. 12
ARDO Rolando C. Ompoc Oct. 12
OIC-ARDO Rodrigo A. Calib Oct. 12
OIC-Asst. Regional Dir. Jose Eric C. Furia Oct. 13
Asst. Chief Danilo T. Pasiliao Oct. 13
Asst. Chief Jerry N. Benaning Oct. 13
OIC-Asst. Chief Teresita L. Tubianosa Oct. 13
Chief Angel G. Pasion Oct. 14
RDO Rogelio T. Balaga Oct. 15
OIC-RDO Melquiades A. Cancela Oct. 15
OIC-Asst. Chief Emily C. Caga-Anan Oct. 15
OIC-RDC Head Melissa G. Bernal Oct. 16
Chief Ruth Vivian G. Gadia Oct. 16
RDO Lilivic M. Gatdula Oct. 16
RDO Ma. Teresa Noemi A. Pizon Oct. 16
Asst. Chief Avelino F. Samson Oct. 16
Asst. Chief Ma. Jocylin B. Dumdum Oct. 16
Chief Cynthia S. Rabang Oct. 20
RDO Carlos S. Salazar Oct. 20
Chief Rodrigo D. Simporios Oct. 21
Asst. Chief Josephine B. Paragas Oct. 21
OIC-RDO Manuel J. Trias Jr. Oct. 23
OIC-Chief Rosario F. Arimado* Oct. 24
ARDO Frumencio A. Belisario Oct. 24
ACIR Alberto A. Pio de Roda* Oct. 25
Actg. ARDO Naruddin H. Dapilin Oct. 25
OIC-ARDO Ma. Bernadette B. Mangaoang Oct. 25
Asst. Chief Jesusa C. Vedeja Oct. 26
Asst. Chief Rolando T. Ti Oct. 27
Asst. Chief Imelda M. Ligason Oct. 27
OIC-RDO Arturo A. Acabal Oct. 28
OIC-Asst. Chief Ma. Judith B. Grozen Oct. 28
Chief Charito T. Homeres Oct. 29
Chief Narcisa Z. Nubla Oct. 29
ARDO Ernesto I. Mangabat Oct. 29
CRO Joaquin L. Libardo Jr. Oct. 29
Chief Edgar R. Quejada Oct. 30
RDO Rolando B. Espina Oct. 30
Asst. Chief Julianreine Rhea L. Bunoan Oct. 30
Asst. Chief Estrella E. Bassig Oct. 31
OIC-ARDO Fritz S. Buendia Oct. 31
*Retired from the revenue service
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Rowena G. Altura
Editor-in-Chief
Eleonor F. Capili
Managing Editor
Mary Aileen F. Marquez
News Writer
Beverly C. Samia
Brando Ador C. Bautista
Layout Artists
The BI R Monitor is the
official newsletter of the
Bureau of Internal Revenue
published by the
Corporate Communications
Division, under the
supervision of the Policy
and Planning Service.
Editorial Office: Room 903,
BIR National Office,
Agham Road, Diliman,
Quezon City
Tel/Fax No. 426-2190
W WW WWorkshop on Benchmarking Strategy held orkshop on Benchmarking Strategy held orkshop on Benchmarking Strategy held orkshop on Benchmarking Strategy held orkshop on Benchmarking Strategy held
cafs or at the convenience
of their homes or offices using
their PCs with internet con-
nection, or go to DTI offices
with designated PBR Kiosks
or tellers and register their
business through them. This
will not only facilitate pa-
perless transactions and
eliminate the repetitious
submission of the same
information to government
agencies, but this will also
help government reduce its
processing cost and time,
thereby improving its delivery
of service to the people.
The PBR System was
made accessible to the public
last October 4. The BIR,
together with the DTI, Social
Security System (SSS), Home
Development Mutual Fund
(Pag-IBIG) and Philippine
Health Insurance Corporation
(PhilHealth) are now connected
online to the PBR.
Under the PBR Project, the
BIR will have access to PBR's
business registry database,
which its Revenue Officers can
use in their enforcement ope-
rations. Electronic and near real
time issuance of TIN to new
businesses will also be made
possible as well as batch repor-
ting (thru email) to the BIR of
new businesses with existing
TIN that were registered
through the PBR System.
Currently, sole proprietors
can already do the following
transactions via the PBR
System: validate existing/
register their Business Names
(BNs) from the DTI; get or
validate their existing TINs from
the BIR and employer regis-
tration numbers from the SSS,
PhilHealth and Pag-IBIG.
The PBR will eventually
allow the online filing of
By Aileen Marquez
Briefing on...from p. 3
applications for business
registration, business permits
and licenses and business
dissolution using a single data
entry facility, with links to the
systems of national government
agencies and local government
units.
Once a business entity is
registered through the PBR
System, it will be given a unique
Philippine Business Number
(PBN) that will serve as their
identification key to contracts
and availment of various good
and services.
"By providing a faster
process for business regis-
tration, the government can
provide quality service to the
people and realize its com-
mitment of curbing corruption
and reducing red tape in the
bureaucracy", said Project
Manager Del Rosario of the DTI.
( Wi th i nputs f r om
www.business.gov.ph)
METRO MANILA Regional
Directors and Revenue District
Officers attended a Workshop
on the Implementation of
Benchmarking Strategy last
October 3 at the BIR Training
Room.
The workshop was spear-
headed by Commissioner Kim
S. Jacinto-Henares and Re-
gional Director (RD) Nestor S.
Valeroso of RR 8-Makati who
presented a proposed Re-
venue Memorandum Order
(RMO) for the bureau-wide
implementation of the Bench-
marking Program.
RD Valeroso underscored
the importance of bench-mar-
king as a tool to enhance the
audit capability of the BIR.
"Benchmarking is a systematic
process that enables us to
gauge the level of taxpayer
compliance per line of indus-
try. Using the benchmarks set
per industry group, we were
able to evaluate the tax pay-
ments made and identify tax-
payers who are paying below
the minimum amount set for tax
compliance purposes," he said.
Under the proposed RMO
on the Benchmarking Program,
Revenue District Offices will
use their taxpayers' ratios on
Income Tax due and Value-
Added Tax due in relation to
gross sales/receipts vis--vis
the profit margin rate to set the
standard of taxpayers' perfor-
mance/compliance per line of
industry.
Commissioner Henares
talked about benchmarking as
a logical way of selecting tax-
payers who should be audited.
"We should be disciplined in
being logical. And if we are logi-
cal, people will not think we are
harassing our taxpayers," the
Commissioner said.
The Commissioner also
reminded the participants of the
provisions of Revenue Regula-
tions on the lease of commer-
cial establishments/spaces. She
emphasized that mall owners are
equally liable as their tenants
who do not issue receipts and
invoices.
"We should be vigilant in
monitoring non-compliant tax-
payers, especially those who
do not submit their Summary
List of Sales/Purchases," she
said.
Regional Director Nestor S. Valeroso of RR 8-Makati talks about the importance of
benchmarking during the Workshop on the Implementation of Benchmarking Stra-
tegy held last October 3 at the BIR Training Room.