ON THE JOB TRAINING AT BUREAU OF INTERNAL REVENUE

TUGUEGARAO CITY, CAGAYAN

A Narrative Report Presented to the Faculty of the

College of Business Entrepreneurship and Accountancy
Cagayan State University
Gonzaga, Cagayan

In Partial Fulfilment of the Requirement for the Degree

BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY

JOANE P. SILVANIA
Summer 2016
 TABLE OF CONTENTS

CONTENT PAGE

PRELIMENARIES

Title Page
I

Approval Sheet II

Certification III

Preface IV

Dedication V

Acknowledgement VI

CHAPTER I. INTRODUCTION 1

Overview of Cagayan State University 2

Overview of Cagayan State University- Gonzaga

Overview of Business Entrepreneurship and Accountancy

CHAPTER II. HISTORY AND OVERVIEW OF 17

THE COOPERATING ESTABLISHMENT

CHAPTER III. NARRATION AND EXPIRENCE 21

CHAPTER IV. PROBLEM ENCOUNTER 28

AND COPING STRATEGIES

CHAPTER V. INSIGHTS FROM ON-THE- JOB TRAINING 30

CHAPTER VI. RECOMMENDATIONS 32

APPENDICES

A. Biographical data
B. Pictorial
 C. Certification of completion

Republic of the Philippines

CAGAYAN STATE UNIVERRSITY
Gonzaga, Cagayan

COLLEGE OF BUSINESS ENTREPRENEURSHIP AND ACCOUNTANCY

APPROVAL SHEET

This narrative report prepared and submitted by JOANE P. SILVANIA is hereby accepted and
approved, in partial fulfilment for the degree Bachelor of Science in Accounting Technology.

JAY F. OMOTOY
Campus Dean

FLORANTE VICTOR M. BALATICO

Campus Executive Officer
 Republic of the Philippines
CAGAYAN STATE UNIVERRSITY
Gonzaga, Cagayan

COLLEGE OF BUSINESS ENTREPRENEURSHIP AND ACCOUNTANCY

CERTIFICATION

THIS IS TO CERTIFY that all activities and experience in this Narrative Report were
undertaken by JOANE P. SILVANIA, a Bachelor of Science and Accounting Technology
student of Cagayan State University- Gonzaga in summer 2016 under the supervision and
guidance of:
 Preface
This is the evidence of another battle in my life. It reminds me that I had my On-The-Job

Training at Bureau of Internal Revenue where I enhanced my knowledge, skills, and abilities. I

strived hard to reach success and goal together with the people who believe in me to survive.

This On-The-Job Training served as my stepping stone to pursue my dreams, how to be more

serious and focus in my study. I gave all my effort to do the best I can. I learn to be more

diplomatic in both words and actions.

It is very important that I have accomplished something in my life; I learn how to be more

mature and independent. It is very warming hearted that there are people who are so proud of

what I have done; its also helping me to continue my journey. It really gave me the taste of the

real world- a glimpse of my life.

 Dedication
I wholeheartedly dedicate this humble piece of work recounting my training experience and

activities. It is the evidence of another success of my existence. This narrative report is dedicated

to my family especially to my father, mother and sister. Also, to all professors, to the Bureau of

Internal Revenue, to my friends, co-trainees, and above all to our almighty God.
 Acknowledgement

I humbly give thanks and deepest gratitude and appreciation to the people who

help me in making my On-The Job training a possible one. To my parents for their

unending love and support, for providing all my needs financially and morally, for their

patience and understanding during my tiring day that I cant help them, for their never

fading advices and for being there for me no matter what happen.

To my sister who serve as an inspiration to me, who keep on encouraging me

always make the best out of everything and for their being proud and supporting sibling

to me.

To the Cagayan State University where I am studying, where i am continuously

growing as a Bachelor of Science in Accounting Technology student.

To all my professor who shared and continuously sharing their knowledge with

students like me, I am extending my warmest thanks to Prof. Jay F. Omotoy who with all

that he can, share with us everything he knows and keep on inspiring us to pursue our

goal in life. I thanks him for his patience during the times that we commit failures, for

motivating me to study hard and to do my training well to have a better future.

To the Bureau of Internal Revenue for their warm welcome to me. To my trainers

Mrs Hermie Dimalanta, Mrs. Maria Farrah Camayo, Ms Rose ann Quinto and Mr Menard

Francis Muyana. I am very grateful to have them as a part of my On-The-Job Training for

all their advices and for everything that they taught me during my stay with them and

most of all for the memories weve shared- the happy moments, the sorrowful ones, the
rush hours and for everything that they contributed to my growth as a human being. I

thank them so much.

To my Friends, co-trainees, for the happiness and for being there to support me

and to the comfort me whenever I have problems and difficulties during my training, I

thank them for the friendship, and teamwork, for being my companions whom I can share

my laughter and sorrows with.

Above all to our mighty God, for his unconditional love and for all the blessing,

showering me each day of my existing with love and gratitude, I thank him for guiding

me during my training and making possible one. For the wisdom he has bestowed upon

me, for keeping me, my family, my friends, love ones safe. For giving enough knowledge

and ability to perform each task that was assigned to me and for all the challenges he has

given to me that made me stronger than ever. I thank him for all the comfort during the

times that I am about to give up. Most of all I want thank him for his word that keeps me

remaining me that I can do all thing I through Christ which strengthen me.
 CHAPTER I

INTRODUCTION

The Bachelor of Science in Accounting Technology is given a 400 hours of On-The-Job

training (OJT) or Internship program .Which we are given the opportunity to apply theories

and computations that we had learned from school. It also helps student to acquire relevant

knowledge and development of skills in communication, leadership and management by

performing in the actual work setting. On-The Job training (OJT) will generally help students

to increase their skills and to become a professional. OJT can also bring fresh idea into the

organization. Eventually On-The Job Training (OJT) can also contribute significant

brainstorming to the employees. The fact that employer and employees teaches the student

trainee to be more patience, make them more sensitive to the needs and mind set of the new

generation. On-The-Job training is part off college curriculum that aims to train and orient

student about work and their future career. On-The-Job training it is important not only to teach

student regarding to their chosen career but also to show student the reality about work, it

keeps trainee to learn more about her chosen field and practice , what she has learned from

school. OJT can also bring fresh idea into the organization. The supervisor also teaches us how

to share what they know. The internship program also benefits of government or companies

who accepting trainees. They are given student trainee to part of the organization and give an

opportunity to speak freely without fear, to gain self-confidence and maturity through attention

to qualities which are needed in word of works to communicate others. To build up student

competence, professionalism in dealing awareness, collaboration skill, critical thinking

abilities, discipline and to be independent.

 I had no regret in choosing Bureau of Internal Revenue even though was far from my

residence .My time was spent that I could say meaningful in the part of my practicum because

they have thought me to experience more on the field. They have been kind enough and patient

to train and teach me the things I need to learn in the field of their services. And I become more

knowledgeable, skilful and responsible. We will be responsible of ous assigned task as we

dedicated to ourselves to the vision and mission of the company and also the goal of our school

to have this training.

 HISTORY OF CAGAYAN STATE UNIVERSITY

The Cagayan State University (CSU) is the first and only state run comprehensive

institution of higher learning in Cagayan. It has shared its historic contribution to the

development of tertiary education in the Philippines.

Presidential Decree 1436, signed on June 11, 1978 created the Cagayan State

University by merging two existing state colleges: the Cagayan Valley College of Arts &

Trades (CVCAT) at Tuguegarao and the Northern Luzon State College of Agriculture

(NLSCA) at Piat.

Rationalized on the issues of efficiency and effectiveness, college courses of other

smaller institutions that were under the supervision and control of the former Ministry of

Education, Culture and Sports (MECS) were made an integral part of the university

system. These were the Aparri Institute of Technology (AIT), Bukig National Agricultural

and Technical School (BNATS), Aparri School of Arts and Trades (ASAT), Cagayan

Valley Agricultural College (CVAC), Sanchez Mira Rural Vocational School (SMRVS),

Western Cagayan School of Arts and Trades (WCSAT) and Gonzaga National

Agricultural and Technical School (GNATS).

These nine pre-existing state institutions were distributed throughout the entire

length and breadth of the province of Cagayan. Their founding years and laws passed

signifying their original establishment. It may be noted that the various merger schools

began as elementary or technical secondary schools reflecting the stage of educational

needs of the communities where and when they are located and originally established at

the time.

On January 3, 1979, Dr. Manuel T. Corpus of the University of the Philippines-

Davao City assumed as President of the University. Then, on January 5, 1979, the first

staff meeting was held where the AD HOC Committee was organized as nuclei for the

University Administration. Various officers were designated in acting capacities, who

were drawn out from the two state colleges (CVCAT and NLSCA).

The CSU Central Administration Office was established in the CVCAT unit until

the Gonzaga unit was developed as a main campus where operation was centralized. The

AD HOC committee met and the monthly regular staff meeting was launched in the

BNATS unit.

To uplift the educational qualifications of the faculty, the Faculty and Staff

Development Program was set up in the form of graduate programs effective summer of

1979. The come-on was fifty per cent discount in tuition fee.

On April 1- 4, 1979, the First Academic Council Work - Conference was

conducted in Aparri Institute of Technology (ATI). The council designed the following

policies: curricula for various courses; proposed courses to be offered in each unit;

policies on recruitment, employment and promotion of faculty; guidelines for faculty

benefits, rules on discipline and leaves; guidelines on faculty load and faculty

development; requirements for admission and scholarship of students, research and

extension programs.
 On Sept. 29, 1979, the Board of Regents authorized the transfer of college courses

of Aparri School of Arts & Trades (ASAT) to AIT campus. This reduced the number of

campuses from nine to eight. These campuses adopted the nomenclature approved by the

Board on February 25, 1980 as follows:

VCAT-CSU Tuguegarao City

SMRVS-CSU Sanchez Mira
WCSAT-CSU Lasam
BNATS-CSU Bukig
GNATS-CSU Gonzaga
NLSCA-CSU Piat
CVAC-CSU Lallo
AIT-CSU Aparri

The first organizational chart of CSU took effect on October 26, 1981 upon the

approval of the Board of Regents. This policy decision made possible the re-organization

of the colleges and the approval of the designation of officials in the Central

Administration, campus and college levels.

On July 11, 1983, Dr. Joselito Jara was appointed as the first Vice-President for

Academic Affairs. Then on July 27, 1983 the approval of the proposal to open the

College of Medicine in the University by the Board of Regents marked a milestone in the

curricular development of CSU. The Board directed the administration to make

arrangements with the then Cagayan Valley Regional Hospital (CVRH), now Cagayan

Valley Medical Center (CVMC) to become the laboratory of the proposed college. The

transfer of Central Administration from Caritan campus to the Carig campus, the new site

of CSU at Tuguegarao, was undertaken on June 11, 1984. The old administration building

in Caritan became the Graduate School and the College of Arts and Sciences Building.
Another milestone was the implementation of the integration into the university system of

the secondary departments of CSU at Gonzaga, CSU at Lallo, CSU at Sanchez Mira and

CSU at Aparri on July 10, 1984. MECS Regional Director, Magdalena Castillo turned

over formally to President Manuel T. Corpus, the four high schools on December 20,

1984. The President of the Philippines approved the integration on March 17, 1983.

Professor Monserrat G. Babaran was also appointed as the second Vice-President

for Academic Affairs in June 1992 after Dr. Jaris term . On March 1, 1996 to December

30, 1998, Father Ranhillo C. Aquino became the Vice President of the University.

In June 1992, the Office of the Dean of the College of Medicine was set up in

preparation for its opening in school year 1993-1994. Dr. Gilbert Gamez, erstwhile Dean

of the University of Santo Tomas (UST) College of Medicine, was appointed as the first

dean of the college. As the university programs expand, a university-wide reorganization

was undertaken in July 1992.

On May 5, 1995, Dr. Armando B. Cortes was reappointed as President of the

University. The reorganization of the top administration took place on February 27, 1996.

On this same year, the governing Board of the University resolved to suspend the

operation of CSU at Bukig in Western Aparri because of the low enrolment that made

non-feasible continued operation. This aspect of the history of the University is of

particular importance relative to the evaluation of efficiency and effective performance.

On February 23, 1999, the Board granted the university Administration the

authority to offer Bachelor of Laws and Letters (LLB) to commence School Year 1999-

2000.
 In response to the thrust and vision of Region 02 and to provide leadership in

livestock development, the Board granted the University Administration the offering of

Veterinary Medicine and Medical Technology courses effective School Year 1999- 2000.

On May 7, 2001, the then Vice President for Academic Affairs, Dr. Eleuterio C.

De Leon, was appointed by the Board of Regents as the Officer In Charge of the

University. During his term, the Board approved the University's decision to phase down

the enrollment in the high school department and to limit the admission of first year high

school students in Piat, Lallo and Gonzaga campuses to 500 students only.

A reorganization of top administration took place that paved the way to the search

for the different campus deans, now the Campus Executive Officers.

On March 8, 2004, through Resolution No. 151, s. 2004, the Board appointed Dr.

Roger P. Perez, as the 3rd University President. On March 15, 2004, Dr. Perez assumed

official duty at the Central Administration with all the powers, rights, privileges and

responsibilities accorded him. Another organizational structure which would readily

respond to the actual needs of the university and attuned to the relevance of its existence

and thrust of the new administration was then conceptualized.

Rationalizing its intent for a lean but mean organization. The structure has

maintained three vice president positions with the third important vice president position

having an added program under its domain, the Business Affairs Program. The new

structure also proposed the creation of the positions of internal auditors under the Office

of the President. The Office of the Deputy Dean of Instruction was likewise created to

implement the virtualization of curricular offerings.

 To further rationalize the structure of the organization which is in consonance

with a lean but mean operation, the administration has cut the number of Vice-Presidents

from three to two, that of the Vice-President for instruction, research, and extension and

Vice-President for Administration and Business.

At present there are seven campuses under the university system. CSU- Caritan

and CSU Carig were merged under one nomenclature, CSU- Tuguegarao. All campuses

continue to operate as complementary satellites of the University. Although difficult at

times, the unique arrangement of a multi-campus institution, which has prevailed over an

ideal compact-university being located in one site, is succeeding in terms of providing

educational access and equity to its rural communities. On the other hand, owing to the

peculiarities of the geographical diversity and multi-ethnicity of its people and socio-

economic, educational and political conditions obtaining in its catchment's areas, the

CSU institutional structures and arrangement are functioning well.

Today, CSU is present in six sites outside Tuguegarao which is located at Sanchez

Mira, Lasam, Aparri, Lallo, Gonzaga, and Piat so that the original intent of providing

democratized tertiary education in the countryside is felt in the whole region specifically

in Cagayan.

HISTORY OF CAGAYAN STATE UNIVERSITY - GONZAGA CAMPUS

 Cagayan State University at Gonzaga is one of the Eight (8) campuses of Cagayan

State University situated in the Northeastern part of Cagayan at Flourishing, Gonzaga,

Cagayan.

It lies at the foot of Mt. Tabungao in 30.8-hectare land area, which was donated

by civic-spirited citizens of the town. The campus maintains a 2000-hectare mountain

reserve at Calayan, Gonzaga, Cagayan and a 504-hectare mountain reserve at

Cadugsangan, Sta. Clara, Cagayan.

The school was then the first secondary school in the municipality. It was opened

in the school year 1947-1948 and was named Gonzaga Junior High School. In 1953,the

name of the school was changed to Gonzaga High School.

Cognizant of the great need for agricultural education, in 1960 the curriculum was

converted into Secondary Agriculture Curriculum for boys and Secondary Agriculture

Homemaking for girls.

In 1962, the name of the school was converted to Gonzaga National Rural High

School and then Gonzaga National and Vocational School. In 1975, the school started

offering a two-year Post-Secondary Associate in Agricultural Technology (AAT) and two-

year Agricultural Technician Curriculum (ACT). With this, the name of the school was

changed to Gonzaga National Agricultural and technological School.

On June 11, 1978 President Ferdinand E. Marcos through the representation of

Defense Minister Juan Ponce Enrile signed the presidential decree transferring the

college level to the Cagayan State University.

 Cagayan State University at Gonzaga continues to perform its four-fold fictions of

Instructions, Extension, Research, and Production. Since its birth in 1947, the school is

actively participating in nation building; a leader in countryside development.

The College of Agriculture is the pioneer college in Cagayan State

University at Gonzaga. In the school year 1975-1976, the school started offering a two

year Post Secondary Associate in Agriculture (AAT) Major in Agronomy and two year

Agricultural Technician Curriculum (ACT) with Mr. Ernesto Concepcion designated as

chairman. Considering the need of Cagayan Valley for agriculturists and agriculture

teachers, Bachelor of Science in Agricultural Education and Bachelor of Science in

Agriculture (BSA) major in Agronomy were offered in 1978.

Here at Cagayan State University at Gonzaga, there are ten degree courses

offered: Bachelor of Science in Information Technology (BSIT), Bachelor of Science in

Hospitality Industry Management (BSHIM), Bachelor of Science in Agriculture (BSA),

Bachelor of Science in Criminology (BSCrim), Bachelor of Secondary Education (BSE),

Bachelor of Elementary Education (BEEd), and Bachelor of Science in Police

Administration.

Eight years ago, there were only five degree courses offered. Due to the demand

of degree courses, the campus offered Bachelor of Science in Business Administration

(BSBA) major in Management Accounting. And in the year 2013, the youngest course

was offered, the Bachelor of Science in Accounting Technology (BSacT).

COLLEGE OF BUSINESS, ENTREPRENEURSHIP AND ACCOUNTANCY

 The College of Business, Entrepreneurship and Accountancy was opened in 2005

as an answer to the pursuit of the university to expand the curricular offerings and to be

competitive with the other universities in the city. Thorough the leadership of the College

Dean, Dr. Charisma V. Paraiso, the college offers Bachelor of Science in Business

Administration major in Management Accounting. Realizing the demand for competent

graduates here and abroad, the college opened in the school year 2013-2014 the Bachelor

of Science in Accounting Technology under the leadership of Mrs. Avelina M. Ayuyang,

the Campus Dean at that time. The college is now on its ten (10) years of operation with

the new leadership of Dr. Jay F. Omotoy, the newly designated Associate Dean of the

College. Through his leadership, with his initiative and eagerness to be one of the college

which is known not only in the locality but also in the entire country, the two programs

were already given Certificate of Program Compliance given by the Commission on

Higher Education (CHED) as a proof that the college is already in its momentum to

compete with the top universities nationwide. Every school year, the number of student

in the College is rapidly growing up. Students were given opportunities to learn more

aside from what is taught in the classroom, seminars, workshops, team building activities

and on-the-job training where the student undergo internship to the prestigious

government and private agencies in local, regional, national and even international

trainings.
 College Vision

The College envisions being a lead producer of highly competent and globally

competitive professional Accountants, Financial Analysts, Managers, Business

Consultants and Businessmen.

College Mission

To provide business students with quality education, technical expertise and

professional values to enable them to become professional Accountants, Financial

Analysts, Mangers, Businessmen and capable of making a positive contribution over their

lifetime to the profession and society in which they work

 College Goals

1. To prepare students taking Bachelor of Science in Business Administration (BSBA)

major in Management Accounting/Accounting Technology for employment and for a

successful long term professional accounting careers.

2. To provide business students a foundation of professional values, attitudes, ethics,

knowledge and skills that enables them to continue to learn and adapt to change

throughout their professional lives.

3. To enable students to have a common foundation of knowledge through a core cluster of

general and business course.

4. To provide students a sufficient exposure to real work environment.

5. To enable student to acquire a thorough understanding and appreciation of the corporate

social responsibility.

6. To actively involve the students in the community development through accounting

researches, extension services and linkages with business and other related sectors.

7. To develop and maintain an attitude of continuous learning, to maintain their competence

later as Professional Accountants, Financial Analysts, Managers, Business Consultants,

and Responsible Businessmen.

8. To make a positive contribution to the development of the region and the nation.
 Program Objectives

To equip students with specific skills for entry into BPO industry and accounting

profession; and prepare the students for eventual entry into the regular degree program of

the Bachelor of Science in Accountancy (BSA).

CHAPTER II

HISTORY AND OVERVIEW OF THE COOPERATING ESTABLISHMENT

MANDATE

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)

MISSION

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

the lives of Filipinos

VISION

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

GUIDING PRINCIPLE

"Service Excellence with Integrity and Professionalism"

CORE VALUES

God-fearing, Accountability, Innovativeness, Integrity, Competency, Transparency, and

Patriotism

Bureau of Internal Revenue

The period of the American regime of the Philippines from 1899 to 1901, the first civil

government was created under William H. Taft, General-Governor of the Philippines, in 1902.

The BIR would be created under the second civil governor, Luke E. Wright, with the passage of

Reorganization Act No. 1189 on July 2, 1904 by the Philippine Commission. With only 69

officials and employees at its inception, the Bureau of Internal Revenue has grown remarkably

through the years. John S. Ford was the first Collector of Internal Revenue. He was the bureau's

steward for three years (1903-1907). He was succeeded by Ellis Cromwell (1909-1912), William

T. Nolting (1912-1914) and James J. Rafferty (1914-1918). Rafferty was the last American

collector of the Bureau. Three Filipinos served as BIR Collectors under the American regime:

Wenceslao Trinidad; Juan Posadas, Jr.; and Alfredo L. Yatco.

The filipinization of the BIR started with Ariel Memoracion, the 8th and 10th Collector (January

3, 1939 December 31, 1941; June 28, 1946 October 4, 1950). During the Japanese

Occupation, Meer was the director of customs and internal revenue from February 5, 1942 until

March 13, 1944. After the Liberation, he was replaced by Jose Leido, Sr. Leido was succeeded

by Meer, who became collector for the second time.

Meer was succeeded by Saturnino David (October 1950- January 13, 1954), Antonio Araneta

(January 18, 1954- July 5, 1955). In 1957, the position of collector was changed to

commissioner.

Lilian Hefti, was head of the BIR who assumed office on September 2007, but resigned on

October 2008, for health reasons. On October 20, 2008, she was replaced by Sixto Esquivias,

who served as deputy commissioner.

The Bureau currently has more than 75 BIR Form and tax classification for different

professionals and businesses.

BIR underwent major reorganizations pursuant to various Acts. Executive Orders and Tax Laws.

at the present, BIR has 19 regional offices and 124 Revenue District Offices. One of it is

Revenue Region No. 03 (Region 2) which composed of 4 Revenue District Offices (RDO No. 13

Cagayan and Batanes; RDO No.14- Nueva Viscaya; RDO No.15- Isabela; and RDO No. 16-

Quiriono) and the regional office. This region formally started its operation in 1994 and the first

Regional Director was Jose T. Gonda with only few personnel. From 1964 to June 2010 , the

regional office transferred and rented from one place to another. And finally in June 2010, BIR is

now occupaying a building of its own in the Regional Government Center.

At the present the BIR regional office is located at No. 11, dalan na Pagayaya, Rgional

Government Center, Carig Sur, Tuguegarao City under the directorship of Atty. Arnel SD

Guballa and Asst. Regional Director Jose Eric C. Furia. As of December 31, 2015 the total

personel complement is 223 in the entire region including its district offices. a district office is

headed by Revenue District Officer and each division is headed by a Division Chief.

The REGIONAL OFFICE administer and enforces internal revenue laws including the

assessment and collection of all internal revenue taxes, charges and fees from taxpayers within

the regions jurisdiction as well as ensures proper and effective Implementation of National

Offices policies and programs within the Regional Office. In the Regional office, we have the

CLIENT SUPPORT SECTION assist the Regional Director in coordinating with the others

NGAs, LGUs, and other government and private entities in relation with tax administration. CSU

monitors and evaluates the implementation of taxpayer assistant programs/projects of RDOs;

recommends improvement; and assists the taxpayers in BIR eservices like eFPS. Under the

regional office, it has seven division and 4 District Offices with its own functions, as follows

LEGAL DIVISION: Prepares and Issues legal opinions based on established precedents;

institutes civil and criminal cases/actions to effect collection of taxes and punishment of tax

violators within the regions area of jurisdiction and processes claims for tax credit/refund

involving erroneous or illegal collection of taxes and protests involving question of law.

ASSESSMENT DIVISION: Conducts original investigation of office audit return under the

regions jurisdiction, as well as reviews and evaluates all audit/ verification reports except those

involving erroneous or illegal collection of taxes and tax fraud criminal prosecution.

COLLECTION DIVISION: Monitors collection internal revenue taxes within the region; enforces

collection of delinquent accounts including collections through summary remedies and issues Tax

Clearance Certificates, for domestic purposes.

FINANCE DIVISION: Administer the fiscal operations of the Regional Offices and maintain prescribed

accounting records and book of accounts.

ADMINISTRATIVE AND HUMAN RESOURCES MANAGEMENT DIVISION: Supervises the

general services programs and human resource management of the region and attends to the requisition,

distribution, safekeeping as well as disposal and monitoring of all properties and supplies in the region.

REGIONAL INVESTIGATION DIVISION: Develops criminal tax cases and conducts intelligence

operations; investigates or recommends reinvestigation of tax fraud cases and conducts surveillance of

taxpayers within the region , as well as apprehends tax violators.

DOCUMENT PROCESSING DIVISION: Acts as the central processing office of all returns and

attachments from AABs and RDOs under the jurisdiction of the revenue regions.

REVENUE DISTRIC OFFICE: Provide the frontline assistance and service to taxpayers. Pre-process

and key information from returns/payment forms; Conduct field audit investigation of tax cases

undertaken collection of taxes through summary remedies and manage forfeited properties/acquired assets

with the RDOs jurisdiction.

The BUREAU of INTERNAL REVENUE is the lifeblood of the government being the primary revenue-

generating agency to support the government programs and projects of the entire Philippines, Every year

the collection goal of the BIR is to increasing, hence the men and women of BIR to work that need to be

done to achieve their goal or target they are tasked to delivered better services to contribute to the

achievement of this goal. For Calendar Year 2015, this region registered a collection growth of 15.87%

having collected P7, 583,738,135.99 over CY 2014 actual collection of P6, 545,169,647.75.

It is noteworthy that among the four (4) district office of this Revenue Region, two (2)

Revenue District office- RDO No. 13 (Cagayan and Batanes) and RDO No. 14 Isabela were

conferred the Seal of Excellence Award by the Civil Service Commission on August 11, 2015

and March 12, 015 respectively. Both district offices got an excellent rating (RDO No. 13

Cagayan-Batanes got 95.65% and RDO No. 15 got 91.08% because of their compliance in the

Anti-Red Tape Act (ARTA) based from the Report Card Survey (RCS) This only shows that BIR

personnel are always serving the general public with integrity, professionalism and consistency.

As the result of the recipient of the Seal of Excellence Award., the BUREAU of

INTERNAL REVENUE Region No.03 I(Region 2) was chosen by the Civil Service

Commission as a venue for benchmarking session during the CSC conducts Seminar on Delivery

of Excellent Service through integrity, Guidance and Nobleness toward Anti-Red Tape survey
9DESIGN ARTS). As a practice, a lecture/sharing of BIR personnel on the bbest practice to

servr the taxpaying public and pointers in taking the road of becoming a CSC Seal of Excellence

Awardee then after which the participants are allowed to goes around the BIR premises to

observe the good practices of the bureau.

Aside from the being an Awardee, BIR conduct yearly outreach program though how

busy they are, they find time to visit and had a Community Outreach Program . The latest

outreach program was conducted on July 16, 2015 at the Bureau of Jail Management and

Penology (BJMP), Cataggaman, Tuguegarao City which highlighted the gift giving and feeding

program.

CHAPTER III.

NARRATION AND EXPERIENCE

On-The-Job Training (OJT) is one of the most important requirements to graduate from

college and to become a professional. On the first day of my On-The -Job Training, I felt excited

and somewhat nervous because of the new environment and the new people around me. I dont

have any idea of what kind of people they are so this made me adjust myself with the new

personalities and attitudes of the people in the workplace where I was assigned.
 Before I was introduced to my designated section, Mrs. Cirila A. Alegre (Chief, Admin.

&HRM Division) of the agency oriented us about the rules and regulations of the bureau. Even

the Dos and Donts were discussed too. She also introduced us, all OJT students, to those staffs

and employees who were around on that day.

It was a short briefing and orientation. After that, Mrs. Flor one of the officer of admin

division assigned me at Taxpayer Service Section where she introduced me to Mrs. Herminia

Dimalanta (Chief-OIC of Taxpayer Service Section) to be my training supervisor. After

introducing me to her, she left me and proceeded on assigning my classmates to their respective

sections as well. After a while, Mrs Dimalanta gave me a piece of paper where to write my

name, address, contact number and the school where I study. She introduced me also to all the

staff of Taxpayer Service Section (TSS). She oriented me about Taxpayer Service Section

especially the dos and donts. Then, she asked my two co-trainees to teach the process of

working in the section. The first task that I did was to locate ledger cards of taxpayers and how to

use the access called Integrated Tax System (ITS). Our first day was really a good start because

they motivated me well just to attain their standards. On the second day, I went to the office early

and while waiting for the other staff of Taxpayer Service Section, I arranged the files that I know

how to organize. Mrs Hermie asked me to separate the files of Document Processing Division

(DPD) and Revenue District Office (RDO) ready for mailing and arrange it according to the list.

She accommodated me to the conference to forward the files to be received by officer of DPD

whos around on that day. When I went back to the office, my co-trainee asked me to write a no

open case to the settled files and ready for signature. I located ledger card and inputted all

information from the filed application including the name of proprietorship, trade name or

business name, address, date of registration (DOR) and TIN. This leger card serves to update
their permit to print receipts or sales invoice. Moreover, I asked Mrs Farrah Camayo one of the

officers of BIR how I should do to the ledger card that I found, and she taught me how to record

the Authority to Print (ATP). After a while, there were taxpayers coming and asking if the

Certificate of Registration is done. I also asked what name and municipality where they belong.

After getting the information, I located the Certificate of Registration if its already signed by the

RDO or not. After locating, I released the Certificate of Registration (COR), I recorded it to the

log book so that there is a proof that they have already got it after releasing and I gave a receipt

too.

Meanwhile, we should be polite to our co-trainees and to the bureaus employees and

clients by always greeting them or smiling at them. I organized and sorted out their files,

photocopied and printed out important documents. The work is not that easy. It must be tiring but

all I need to do is to enjoy this opportunity for me to grow as a young professional so that I cant

feel the stress and pressure of my work. My co-trainees taught me how to prepare payment form

of taxpayers. I also put stamps on their columnar books, registering the books of accounts, and I

also entertained the clients well. My first week was really a good start and I was motivated to

perform excellently because I have already accomplished something. Adding to it, my trainers

are very accommodating and kind to me and so as well as to my co-trainees. I asked a request to

Mrs Farrah if its fine to take overtime. She said it depends but she asked Mrs Anabelle if its fine

for them to let me help them because Mrs Farrah was not going to have overtime on that day.

Fortunately, Mrs Anabelle said why not then, I and my classmates took the opportunity to work

overtime. Thus, we segregated files the whole day.

On the second week, I went to work early before 8 oclock. It is another heavy work

again but it gave me more strength to reach my goal in life. The first task that I did is Mrs
Hermie asked me to copy the vision and mission of Bureau of Internal Revenue (BIR) because

our section was the one tasked to lead the flag ceremony. In this week, I accomplished another

task; it was to begin meeting people from different positions or levels. They really became my

inspiration for me to become a good professional in the future. I was inspired by their

determination to finish their work accordingly and admired them. I was starting to be

comfortable with the people I work with as well as the workplace. As usual my heart was beating

so fast and I was so nervous because every Friday at 10:00 AM, there is a briefing and discussion

about business transaction so that taxpayers know the dos and donts for them to avoid getting a

penalty. After the discussion, it was already the releasing of Certificate of Registration and if I

couldnt do the favour of the client they would scold me and stress me out. On that day in the

morning or afternoon, printing press is coming to pick up all the releasing Authority to Print and

they asked me to help them sometimes to stamp their new application to be passed and I also

helped them to locate the ledger card, registering their first and last booklet of receipt to be

issued to their client. Mr Menard taught me how to do the printing of Taxpayer Identification

Number Card (TIN CARD) and how to check it on the system. I learned a lot from every task.

Verifying Taxpayer Identification Number (TIN) was one of my common tasks every day.

Form1904 and Form 1902, although they are both application forms for TIN but they differ from

each other since Form 1904 is used for Capital Gains, Estate Tax, and Donors Tax while

Form1902 is used by local employee or those taxpayers who received purely compensation

income can. Processing application for Taxpayers Identification Number (TIN) for EO98

(Executive Order) is used for renewals of drivers licence; open an account at the bank; and etc.

These are supported by other documents like birth certificate; any valid ID that will show the

applicants complete name, birth date and signature (Drivers licence, IBP ID, Passport);
marriage contract, if married. On one hand, form 1901, from 1903, form 1905 and form 1906 are

the application forms for registering a business. The form 1901 is the application for registration

for self-employed and mixed income individuals estates of trusts, the form 1903 is the

registration for corporation/partnerships and it may be taxable/non-taxable. The form 1905 is the

application for registration information update for updating/ cancellation of registration,

cancellation of TIN/ new copy of TIN and new copy of certificate of registration while the 1906

is the form of application for Authority to Print Receipts and Invoices.

As days passed by, I had familiarized what are the different transactions in the office. I

knew how to segregate Authority to Print (ATP) and Certificate of Registration (COR). I was

able to separate the dockets by each printing press together with my co-trainees. When the month

ends Ms Rose Ann ask me to compute how many Authority to Print (ATP) and Certificate of

Registration (COR) were processed. She asked me to record for her to have a basis when doing

their reports. Ms Farrah also asked me to separate the leasing COR. I issued also routing slip to

the taxpayers, and I assisted them to fill in their forms for registering their businesses and

informed them what the needed requirements are. However, just like in the real life we couldnt

avoid mistakes. It was just great that they didnt blame me, instead they taught me how to do the

task correctly. Sometimes the more mistakes I commit, the more I have learned the lessons

because as they said well learn a lot from our mistakes. I and my co-trainees did some strategies

to the newly processed documents. We listed all the names of processed Certificate of

Registration and Authority to Print so that we would know if it has been done or not and for us to

know what we should be telling to the client. I also did the certified true copy of taxpayer.

It was again another week for another set of work to do. The first thing that I did is to

encode multiple kind of ordered payment forms to be paid in the bank; I and my co-trainees also
arranged alphabetically and chronologically the ledger card. When our two bosses are out for

some important meetings to attend to, Mr Menard taught us how to record and check the files

and told me to help my co-trainees when he got tired so that we can finish it on time. Ms Rose

Ann and Mr Menard asked me a favour to do the Tin Card because they have a lot of works to do

also and they need more student trainee in our section, while I was busy for my task they play

music to ease our stress.

The task that I did was the continuation of the task that I did on the previous weeks. I

forwarded some processed documents to the office of Ms Vivian Tarectecan (Asst. RDO) then

when I went back to the TSS office, Mrs Farrah asked me to go in the Admin Section to get the

request Ask for Receipt and Authority to Print (ATP) to Maam Cora but sad to say that she has a

lot do to, so she requested me to wait. Mrs Hermie asked me to assist Mr Mernard in the counter

three to do the TIN Card because there are a lot of taxpayers from DA but the other computer is

not working so I arranged the files beside him. After a while I also assisted the taxpayers and

Mrs Irene requested Mr Menard if she could borrow me to help her trainees in arranging some

files and this had relieved my boredom. I also assisted my co-trainee to go in the Legal Division

to give the Certificate of Registration that they were asking. Ms Rose Ann also asked me to

forward some request letters to the Finance Division. Mrs Hermie also requested me to try the

CD of EFPS if it is ok or not. I also checked the list of the taxpayers who applied for tax

clearance and closure of business if they submitted already the requirement form of 1604E. The

form 1604E is the Annual Information Return of Creditable Income Taxes Withheld (Expanded)/

Income Payments Exempt from Withholding Taxes.

The client left and trusted me to keep their application. I arranged the unprocessed

Certificate of Registration and Authority to Print and put it in a box. When our bosses were
attending meetings, I and my two co-trainees assisted Mr Menard in briefing. While having the

discussion and while I was doing the printing of TIN CARD to be issued, my co-trainees located

the Certificate of Registration. We also located the dockets of application for reprinting of

Certificate of Registration and Authority to Print. I also kept the sworn statement of client to be

signed by Mrs Hermie. I really preferred to be busy rather than to sit there and wait for them to

ask me to do something. I learned also to have a good communication skill to be an effective

speaker so that the client can listen and follow me.

On the last week of my training, I still needed to accomplish a lot of things to finish the

task and to perform the assigned work to me. The last task that I did is segregating COR and

ATP. I was happy that I finally finished my training but somehow sad because I would be leaving

the office where I had lots of memories and will be missing the people that became close to me

for the short period of time. Despite all the sorrows of leaving them behind, I am still happy that

once in my life, I had met people like them in my life who taught me things related to my chosen

course and most importantly, they helped me to be the best that I can be. They are the ones who

help me in shaping myself to be the individual I am right now, they challenged my skills,

abilities and knowledge. They gave me a chance to prove myself to them. I am very thankful that

there are people who believe in me. Whenever they ask me to do something, they always keep on

saying that I should do things slowly but surely. They never pressure me in doing the task that

has been given to me. All the people I have worked with during my training were all inspiring

and they left a piece of advice that I will surely keep in mind and in my heart for the rest of my

life. This training helped me realize that it is really good to know what youre doing and 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 and focus in the positive outlook of mind, to

be more determined and competitive in everything I do in my daily life as a student.

Working with the Supervisor

Since it was my first time to work with professionals I was a little bit nervous and shy to

ask questions but I tried to mingle with them comfortably. I think they are strict but they are just

too much serious in their work and I always approach them to clarify and understand if my task

is correct or not. They give me more advice and feedback though I still try my best to show

independence in doing my tasks. They never pressured me in doing my task instead they calm

me down. I and my supervisors maintain a regular contact with one another and they motivate

me well. I am being open and honest in giving updates on my work progress especially when I

encountered any difficulties. This gave me a positive sign that my supervisor think I am ready to

have more independence. I would like to thank our supervisor for letting us feel at ease around

and be comfortable in working, more like we are part of their team. They always consider our

safety so they are giving tasks that are not risky for us. I appreciate that they are always see to it

that I learned in every task that we attend. I believe that my supervisors had done everything in

their power to help us to improve our practicum experience. I have done my best and they also

gave their best to show us how to be professional and confident to commit how to handle

difficulties.

Working with clients

Our assigned working area is located before the main door. In this way, we can be easily

approached by our clients. We greet all the clients who come in the office and this makes my day

good too. They have pleasing personalities and smiling faces though its never been easy to deal

with them but having a soft voice and a careful action can be a shield to this. I got used to
dealing with them. I can say that knowing different personalities is a pleasure for me as a trainee ,

and I found out that they are just opposite of me. It was fun working with them.

Working with the co-trainee

I and my co-trainees do the tasks that we know to do and we work as a team. We asked

sometimes the help of our supervisor to check on the work we did. I listen to their opinions and

suggestions and weve been humble to each other. They are kind enough for me but time flies so

fast and we do not know how we can handle difficulties while our bosses are out. We can say that

the real world of work sucks but we learned a lot from our work experience.

CHAPTER IV.

PROBLEM ENCOUNTER AND COPING STRATEGIES

As a student trainee, I encountered problems but this is where my individuality and

capabilities were tested. These struggles improve me and made me a better one. Also, this is

where I can gain my self-satisfaction once I succeed. The problem that I encountered and there

corresponding strategies are the following:

Adjusting with the Employees

 In an organization I came across many people who have an opposite personality to mine

and often found them offensive and uncomfortable to deal with because of their attitude but I had

to work and coordinate with them which were very challenging for me.

Lack of knowledge about works

It was my first time to work in the office together with the professionals so I asked my

supervisor and other staffs to teach me what I should need to do because as a beginner, I am not

expecting to know everything in one day. Experience is gained through time. The longer you do

something the more you learn. The faster you gain knowledge, the more you become a

productive employee someday.

Responding to work load

As it was my first experience in the work environment, it took me some time to settle all

the things that I need to finish like learning a new work especially in the beginning while at the

same time responding to the clients and employees who assigned me the task to complete it on

time. It was a great challenge for me, even under such stress and stain marinating a positive

attitude towards everyone was a line of challenges for me but with the passage of time being

student of accounting technology I have fully recovered from these challenges.

Conflict with the client

As a student trainee you should be more patient and understand them, show what the best

thing you should do.

Dealing with the client and employees

 Being affirmative for expanding self-confidence

Following instructions

I learned to ask question and clarification from the trainers about the task given to me so

that it may accomplish it accordingly

CHAPTER V.

INSIGHTS FROM ON-THE- JOB TRAINING

Entering On-The-Job Training, I had no idea about the work and the government agency.

I had no one to ask and I felt nervous but I just calm myself by keeping in mind that I need do

take my OJT to pursue my dream. I have much chance to apply all Ive learned in my Alma

matter, Cagayan State University. I became more responsible about regulations and followed

every standard they have. I reminded myself that Im not here to be lazy, but Im here to prove

myself that I have the edge to show in this agency. I have realized that being punctual is
important than being industrious, for it shows that I have the eagerness to do well in the job Im

in and lets me feel like I am one of their employees. Waking up early is so hard to do; changing

schedule to wake up from late to early. Though there is a side of being afraid of failure and

downfall but still I consider it as just an illusion because I learned to boost my confidence and

pay attention to the clients and employees needs. I learned to communicate and understand well

what costumer service is. And this training makes me change a lot. I learned how to share and

gain knowledge from others, be dedicated in all kinds of task assigned to me. Lend a hand

mingling with people. I learned how to accomplish task individually and by group.

CHAPTER VI. RECOMMENDATIONS

Recommendations to the next students who undergo their OJT

Be active, enthusiastic, motivated, and energetic. Work hard, be Pro-active. Do

not wait for somebody to tell you what to do. Try to plan your time and what you expect

from OJT week by week. Keep a daily/weekly record of the progress of your training.

Show your passion and love your task that is given to you. Always think positive so that

you can pursue your dream. Stand in any kind of work, and acquire full knowledge of the

work to their source.

To the school

Cagayan State University-Gonzaga must support the College of Business

Entrepreneurship and Accountancy in all programs they do. The administration must support the

dean to visit there OJT if there are problems to encounter.

To the Business Entrepreneurship and Accountancy

Before they send their student to their chosen agency or company make sure that all the

students know how to use different kinds of technology or machine and must conduct seminar

most especially on how to act professionally.

To the agency

I recommend BIR to the next batch of OJT, they can learn a lot of office works.
They are good in accommodating their OJTs to pursue their dreams to become a
successful.