Nikkakka

VIRGEN MILAGROSA UNIVERSITY FOUNDATION
Martin P. Posadas Avenue, San Carlos City, Pangasinan

vmuf.edu.ph l vmuf1958@gmail.com
COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY
ON-THE-JOB TRAINING
AT
BUREAU OF INTERNAL REVENUE- BIR
(Revenue Region No. 1)
MacArthur Highway, San Miguel, Calasiao, Pangasinan.
In Partial Fulfillment Of
The Requirements For
Bachelor of Science
In Accountancy
Prepared by:
NIKKA E. VALERIO
Prepared for:
MR. NARRY T. CABRIGAS, MBA
OJT Program Coordinator
November 2018
TABLE OF CONTENTS
CHAPTER ONE:
Bureau of Internal Revenue- Revenue Region No. 1

History
Vision and Mission
Core Values
BIR Mandate
Organizational Chart
CHAPTER TWO:
Weekly Progress Reports Compilation

Hand-on Training Checklist
Weekly Progress Reports
Documentation
CHAPTER THREE:
Assessment of Practicum Program

Reaction Paper
CHAPTER FOUR:
Pertinent Documents
Resume
Letter of Intent
Waiver Form
Endorsement Letter
Acceptance of OJT Form
Memorandum of Agreement
Attendance Sheet (Daily Time Record)
OJT Checklist
Certification of Completion
Evaluation Form
(BUREAU OF INTERNAL
REVENUE- Revenue Region No. 1)
HISTORY
Spanish Era
During the 17th and 18th centuries, the Contador de' Resultas served as the Chief Royal
Accountant whose functions were similar to the Commissioner of Internal Revenue. He was the
Chief Arbitrator whose decisions on financial matters were final except when revoked by the
Council of Indies. During these times, taxes that were collected from the inhabitants varied
from tribute or head tax of one gold maiz annually; tax on value of jewelries and gold trinkets;
indirect taxes on tobacco, wine, cockpits, burlas and powder. From 1521 to 1821, the Spanish
treasury had to subsidize the Philippines in the amount of P 250,000.00 per annum due to the
poor financial condition of the country, which can be primarily attributed to the poor revenue
collection system.
American Era
In the early American regime from the period 1898 to 1901, the country was ruled by
American military governors. In 1902, the first civil government was established under William
H. Taft. However, it was only during the term of second civil governor Luke E. Wright that the
Bureau of Internal Revenue (BIR) was created through the passage of Reorganization Act No.
1189 dated July 2, 1904. On August 1, 1904, the BIR was formally organized and made
operational under the Secretary of Finance, Henry Ide (author of the Internal Revenue Law of
1904), with John S. Hord as the first Collector (Commissioner). The first organization started
with 69 employees, which consisted of a Collector, Vice-Collector, one Chief Clerk, one Law
Clerk, one Records Clerk and three (3) Division Chiefs.
Following the tenure of John S. Hord were three (3) more American collectors, namely:
Ellis Cromwell (1909-1912), William T. Holting (1912-1214) and James J. Rafferty (1914-1918).
They were all appointed by the Governor-General with the approval of the Philippine
Commission and the US President.
During the term of Collector Holting, the Bureau had its first reorganization on January
1, 1913 with the creation of eight (8) divisions, namely: 1) Accounting, 2) Cash, 3) Clerical, 4)
Inspection, 5) Law, 6) Real Estate, 7) License and 8) Records. Collections by the Real Estate
and License Divisions were confined to revenue accruing to the City of Manila.
In line with the Filipinization policy of then US President McKinley, Filipino Collectors
were appointed. The first three (3) BIR Collectors were: Wenceslao Trinidad (1918-1922); Juan
Posadas, Jr. (1922-1934) and Alfredo Yatao (1934-1938).
On May 1921, by virtue of Act No. 299, the Real Estate, License and Cash Divisions were
abolished and their functions were transferred to the City ofManila. As a result of this transfer,
the Bureau was left with five (5) divisions, namely: 1) Administrative, 2) Law, 3) Accounting, 4)
Income Tax and 5) Inspection. Thereafter, the Bureau established the following: 1) the
Examiner's Division, formerly the Income Tax Examiner's Section which was later merged with
the Income Tax Division and 2) the Secret Service Section, which handled the detection and
surveillance activities but was later abolished on January 1, 1951. Except for minor changes and
the creation of the Miscellaneous Tax Division in 1939, the Bureau's organization remained the
same from 1921 to 1941.
In 1937, the Secretary of Finance promulgated Regulation No. 95, reorganizing the
Provincial Inspection Districts and maintaining in each province an Internal Revenue Office
supervised by a Provincial Agent.
Japanese Era
At the outbreak of World War II, under the Japanese regime (1942-1945), the Bureau
was combined with the Customs Office and was headed by a Director of Customs and Internal
Revenue.
Post War Era
On July 4, 1946, when the Philippines gained its independence from the United States,
the Bureau was eventually re-established separately. This led to a reorganization on October 1,
1947, by virtue of Executive Order No. 94, wherein the following were undertaken: 1) the
Accounting Unit and the Revenue Accounts and Statistical Division were merged into one; 2) all
records in the Records Section under the Administrative Division were consolidated; and 3) all
legal work were centralized in the Law Division.
Revenue Regulations No. V-2 dated October 23, 1947 divided the country into 31
inspection units, each of which was under a Provincial Revenue Agent (except in certain special
units which were headed by a City Revenue Agent or supervisors for distilleries and tobacco
factories).
The second major reorganization of the Bureau took place on January 1, 1951 through
the passage of Executive Order No. 392. Three (3) new departments were created, namely: 1)
Legal, 2) Assessment and 3) Collection. On the latter part of January of the same year,
Memorandum Order No. V-188 created the Withholding Tax Unit, which was placed under the
Income Tax Division of the Assessment Department. Simultaneously, the implementation of the
withholding tax system was adopted by virtue of Republic Act (RA) 690. This method of
collecting income tax upon receipt of the income resulted to the collection of approximately
25% of the total income tax collected during the said period.
The third major reorganization of the Bureau took effect on March 1, 1954 through
Revenue Memorandum Order (RMO) No. 41. This led to the creation of the following offices: 1)
Specific Tax Division, 2) Litigation Section, 3) Processing Section and the 4) Office of the City
Revenue Examiner. By September 1, 1954, a Training Unit was created through RMO No. V-4-
47.
As an initial step towards decentralization, the Bureau created its first 2 Regional Offices
in Cebu and in Davao on July 20, 1955 per RMO No. V-536. Each Regional Office was headed
by a Regional Director, assisted by Chiefs of five (5) Branches, namely: 1) Tax Audit, 2)
Collection, 3) Investigation, 4) Legal and 5) Administrative. The creation of the Regional Offices
marked the division of the Philippine islands into three (3) revenue regions.
The Bureau's organizational set-up expanded beginning 1956 in line with the
regionalization scheme of the government. Consequently, the Bureau's Regional Offices
increased to (8) eight and later into ten (10) in 1957. The Accounting Machine Branch was also
created in each Regional Office.
In January 1957, the position title of the head of the Bureau was changed from Collector
to Commissioner. The last Collector and the first Commissioner of the BIR was Jose Aranas.
A significant step undertaken by the Bureau in 1958 was the establishment of the Tax
Census Division and the corresponding Tax Census Unit for each Regional Office. This was done
to consolidate all statements of assets, incomes and liabilities of all individual and resident
corporations in the Philippines into a National Tax Census.
To strictly enforce the payment of taxes and to further discourage tax evasion, RA No.
233 or the Rewards Law was passed on June 19, 1959 whereby informers were rewarded the
25% equivalent of the revenue collected from the tax evader.
In 1964, the Philippines was re-divided anew into 15 regions and 72 inspection districts.
The Tobacco Inspection Board and Accountable Forms Committee were also created directly
under the Office of the Commissioner.
Marcos Administration
The appointment of Misael Vera as Commissioner in 1965 led the Bureau to a "new
direction" in tax administration. The most notable programs implemented were the "Blue Master
Program" and the "Voluntary Tax Compliance Program". The first program was adopted to curb
the abuses of both the taxpayers and BIR personnel, while the second program was designed
to encourage professionals in the private and government sectors to report their true income
and to pay the correct amount of taxes.
It was also during Commissioner Vera's administration that the country was further
subdivided into 20 Regional Offices and 90 Revenue District Offices, in addition to the creation
of various offices which included the Internal Audit Department (replacing the Inspection
Department), Administrative Service Department, International Tax Affairs Staff and Specific
Tax Department.
Providing each taxpayer with a permanent Tax Account Number (TAN) in 1970 not only
facilitated the identification of taxpayers but also resulted to faster verification of tax records.
Similarly, the payment of taxes through banks (per Executive Order No. 206), as well as the
implementation of the package audit investigation by industry are considered to be important
measures which contributed significantly to the improved collection performance of the Bureau.
The proclamation of Martial Law on September 21, 1972 marked the advent of the New
Society and ushered in a new approach in the developmental efforts of the government. Several
tax amnesty decrees issued by the President were promulgated to enable erring taxpayers to
start anew. Organization-wise, the Bureau had also undergone several changes during the
Martial Law period (1972-1980).
In 1976, under Commissioner Efren Plana's administration, the Bureau's National Office
transferred from the Finance Building in Manila to its own 12-storey building in Quezon City,
which was inaugurated on June 3, 1977. It was also in the same year that President Marcos
promulgated the National Internal Revenue Code of 1977, which updated the 1934 Tax Code.
On August 1, 1980, the Bureau was further reorganized under the administration of
Commissioner Ruben Ancheta. New offices were created and some organizational units were
relocated for the purpose of making the Bureau more responsive to the needs of the taxpaying
public.
Aquino Administration
After the People's Revolution in February 1986, a renewed thrust towards an effective
tax administration was pursued by the Bureau. "Operation: Walang Lagay" was launched to
promote the efficient and honest collection of taxes.
On January 30, 1987, the Bureau was reorganized under the administration of
Commissioner Bienvenido Tan, Jr. pursuant to Executive Order (EO) No. 127. Under the said
EO, two (2) major functional groups headed and supervised by a Deputy Commissioner were
created, and these were: 1) the Assessment and Collection Group; and 2) the Legal and
Internal Administration Group.
With the advent of the value-added tax (VAT) in 1988, a massive campaign program
aimed to promote and encourage compliance with the requirements of the VAT was launched.
The adoption of the VAT system was one of the structural reforms provided for in the 1986 Tax
Reform Program, which was designed to simplify tax administration and make the tax system
more equitable. It was also in 1988 that the Revenue Information Systems Services Inc. (RISSI)
was abolished and transferred back to the BIR by virtue of a Memorandum Order from the
Office of the President dated May 24, 1988. This transfer had implications on the delivery of the
computerization requirements of the Bureau in relation to its functions of tax assessment and
collection.
The entry of Commissioner Jose Ong in 1989 saw the advent of the "Tax Administration
Program" which is the embodiment of the Bureau's mission to improve tax collection and
simplify tax administration. The Program contained several tax reform and enhancement
measures, which included the use of the Taxpayer Identification Number (TIN) and the
adoption of the New Payment Control System and Simplified Net Income Taxation Scheme.
Ramos Administration
The year 1993 marked the entry into the Bureau of its first lady Commissioner,
Liwayway Vinzons-Chato. In order to attain the Bureau's vision of transformation, a
comprehensive and integrated program known as the ACTS or Action-Centered Transformation
Program was undertaken to realign and direct the entire organization towards the fulfillment of
its vision and mission.
It was during Commissioner Chato's term that a five-year Tax Computerization Project
(TCP) was undertaken in 1994. This involved the establishment of a modern and computerized
Integrated Tax System and Internal Administration System.
Further streamlining of the BIR was approved on July 1997 through the passage of EO
No.430, in order to support the implementation of the computerized Integrated Tax System.
Highlights of the said EO included the: 1) creation of a fourth Revenue Group in the BIR, which
is the Legal and Enforcement Group (headed by a Deputy Commissioner); and 2) creation of
the Internal Affairs Service, Taxpayers Assistance Service, Information Planning and Quality
Service and the Revenue Data Centers.
Estrada Administration
With the advent of President Estrada's administration, a Deputy Commissioner of the

BIR, Beethoven Rualo, was appointed as Commissioner of Internal Revenue. Under his
leadership, priority reform measures were undertaken to enhance voluntary compliance and
improve the Bureau's productivity. One of the most significant reform measures was the
implementation of the Economic Recovery Assistance Payment (ERAP) Program, which granted
immunity from audit and investigation to taxpayers who have paid 20% more than the tax paid
in 1997 for income tax, VAT and/or percentage taxes.
In order to encourage and educate consumers/taxpayers to demand sales invoices and

receipts, the raffle promo "Humingi ng Resibo, Manalo ng Libo-Libo" was institutionalized in
1999. The Large Taxpayers Monitoring System was also established under Commissioner
Rualo's administration to closely monitor the tax compliance of the country's large taxpayers.
The coming of the new millennium ushered in the changing of the guard in the BIR with
the appointment of Dakila Fonacier as the new Commissioner of Internal Revenue. Under his
administration, measures that would enhance taxpayer compliance and deter tax violations
were prioritized. The most significant of these measures include: full utilization of tax
computerization in the Bureau's operations; expansion of the use of electronic Documentary
Stamp Tax metering machine and establishment of tie-up with the national government
agencies and local government units for the prompt remittance of withholding taxes; and
implementation of Compromise Settlement Program for taxpayers with outstanding accounts
receivable and disputed assessments with the BIR.
Memoranda of Agreement were also forged with the league of local government units
and several private sector and professional organizations (i.e. MAP, TMAP, PCCI, FFCCCI, etc.)
to help the BIR implement tax campaign initiatives.
In September 1, 2000, the Large Taxpayers Service (LTS) and the Excise Taxpayers
Service (ETS) were established under EO No. 175 to reinforce the tax administration and
enforcement capabilities of the BIR. Shortly after the establishment of said revenue services, a
new organizational structure was approved on October 31, 2001 under EO No. 306 which
resulted in the integration of the functions of the ETS and the LTS.
In line with the passage of the Electronic Commerce Act of 2000 on June 14, the Bureau
implemented a Full Integrated Tax System (ITS) Rollout Acceleration Program to facilitate the
full utilization of tax computerization in the Bureau's operations. Under the Program, seven (7)
ITS back-end systems were released in stages in RR 8 - Makati City and the Large Taxpayers
Service.
Arroyo Administration
Following the momentous events of EDSA II in January 2001, newly-installed President

Gloria Macapagal-Arroyo appointed a former Deputy Commissioner, Atty. René G. Bañez, as the
new Commissioner of Internal Revenue.
Under Commissioner Bañez's administration, the BIR’s thrust was to transform the
agency to make it taxpayer-focused. This was undertaken through the implementation of
change initiatives that were directed to: 1) reform the tax system to make it simpler and suit
the Philippine culture; 2) reengineer the tax processes to make them simpler, more efficient and
transparent; 3) restructure the BIR to give it financial and administrative flexibility; and 4)
redesign the human resource policies, systems and procedures to transform the workforce to be
more responsive to taxpayers' needs.
Measures to enhance the Bureau's revenue-generating capability were also

implemented, the most notable of which were the implementation of the Voluntary Assessment
Program and Compromise Settlement Program and expansion of coverage of the creditable
withholding tax system. A technology-based system that promotes the paperless filing of tax
returns and payment of taxes was also adopted through the Electronic Filing and Payment
System (eFPS).
With the resignation of Commissioner Bañez on August 19, 2002, Finance

Undersecretary Cornelio C. Gison was designated as interim BIR Commissioner. Eight days later
(on August 27, 2002), former Customs Commissioner, Guillermo L. Parayno, Jr. was appointed
as the new Commissioner of Internal Revenue (CIR).
Barely a month since his assumption to duty as the new CIR, Commissioner Parayno
offered a Voluntary Assessment and Abatement Program (VAAP) to taxpayers with under-
declared sales/receipts/income. To enhance the collection performance of the BIR,
Commissioner Parayno adopted the use of new systems such as the Reconciliation of Listings
for Enforcement or RELIEF System to detect under-declarations of taxable income by taxpayers
and the electronic broadcasting system to enhance the security of tax payments. It was also
under Commissioner Parayno’s administration that the BIR expanded its electronic services to
include the web-based TIN application and processing; electronic raffle of invoices/receipts;
provision of e-payment gateways; e-substituted filing of tax returns and electronic submission
of sales reports. The conduct of special operations on high profile tax evaders, which resulted to
the filing of tax cases under the Run After Tax Evaders (RATE) Program marked Commissioner
Parayno’s administration as well as the conduct of Tax Compliance Verification Drives and
accreditation and registration of cash register machines and point-of-sale machines. To improve
taxpayer service, the Bureau also established a BIR Contact Center in the National Office and
eLounges in Regional Offices.
On October 28, 2006, Deputy Commissioner for Legal and Inspection Group, Jose Mario
C. Buñag was appointed as full-fledged Commissioner of Internal Revenue. Under his
administration, the Bureau attained success in a number of key undertakings, which included
the expansion of the RATE Program to the Regional Offices; inclusion of new payment
gateways, such as the Efficient Service Machines and the
G-Cash and SMART Money facilities; implementation of the Benchmarking Method and
installation of the Bureau’s e-Complaint System, a new e-Service that allows taxpayers to log
their complaints against erring revenuers through the BIR website. The Nationwide Rollout of
Computerized Systems (NRCS) was also undertaken to extend the use of the Bureau’s
Integrated Tax System across its non-computerized Revenue District Offices. In 2007, the
National Program Support for Tax Administration Reform (NPSTAR), a program funded by
various international development agencies, was launched to improve the BIR efficiency in
various areas of tax administration (i.e. taxpayer compliance, tax enforcement and control,
etc.).
On June 29, 2007, Commissioner Buñag relinquished the top post of the BIR and was
replaced by Deputy Commissioner for Operations Group, Lilian B. Hefti, making her the second
lady Commissioner of the BIR. Commissioner Hefti focused on the strengthening of the use of
business intelligence by embarking on data matching of income payments of withholding agents
against the reported income of the concerned recipients. Information sharing between the BIR
and the Local Government Units (LGUs) was also intensified through the LGU Revenue
Assurance System, which aims to uncover fraud and non-payment of taxes. To enhance the
Bureau’s audit capabilities, the use of Computer-Assisted Audit Tools and Techniques (CAATTs)
was also introduced in the BIR under her term.
With the resignation of Commissioner Hefti in October 2008, former BIR Deputy
Commissioner for Legal and Enforcement Group, Sixto S. Esquivias IV was appointed as the
new Commissioner of Internal Revenue. Commissioner Esquivias’ administration was marked
with the conduct of nationwide closure of erring business establishments under the “Oplan
Kandado” Program. A Taxpayer Feedback Mechanism (through the eComplaint facility
accessible via the BIR Website) was also established under his term where complaints on erring
BIR employees and taxpayers who do not pay taxes and do not issue ORs/invoices can be
reported. In 2009, the Bureau revived its “Handang Maglingkod” Project where the best
frontline offices were recognized for rendering effective taxpayer service.
When Commissioner Esquivias resigned in November 2009, Senior Deputy

Commissioner, Joel L. Tan-Torres assumed the position of Commissioner of Internal Revenue.
Under his administration, Commissioner Tan-Torres pursued a high visibility public awareness
campaign on the Bureau’s enforcement and taxpayers’ service programs. He institutionalized
several programs/projects to improve revenue collections, and these include Project R.I.P (Rest
in Peace); intensified filing of tax evasion cases under the re-invigorated RATE Program;
conduct of Taxpayers Lifestyle Check and development of Industry Champions. Linkages with
various agencies (i.e. LTO, SEC, BLGF, PHALTRA, etc.) were also established through the
signing of several Memoranda of Agreement to improve specific areas of tax administration.
P-Noy Aquino Administration
Following the highly-acclaimed inauguration of President Benigno C. Aquino III on June

30, 2010, a former BIR Deputy Commissioner, Atty. Kim S. Jacinto-Henares, was appointed as
the new Commissioner of Internal Revenue. During her first few months in the BIR,
Commissioner Henares focused on the filing of tax evasion cases under the RATE Program, in
compliance with the SONApronouncements of President Aquino.
VISION AND MISSION
VISION
We collect taxes through just enforcement of tax laws for national-building and
the upliftment of the lives of Filipinos.
MISSION
The Bureau of Internal Revenue is an institution of service excellence and

integrity
CORE VALUES
CORE VALUES
 God-fearing
 Accountability
 Innovativeness
 Integrity
 Competency
 Transparency
 Patriotism
OUR MANDATE
OUR MANDATE
The Bureau of Internal Revenue shall be under the supervision and control of
the Department of Finance and its power 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 administer the supervisory and polices powers conferred to it by this Code or other
laws. ( Section 2 of the National Internal Revenue Code of 1997)
ORGANIZATIONAL CHART
(WEEKLY PROGRESS
REPORTS
COMPILATION)
HANDS-ON TRAINING CHECKLIST
Name of Trainee: Company:

NIKKA E. VALERIO BUREAU OF INTERNAL REVENUE-
RR1
Units of Assignment: OJT Period:
COLLECTION DIVISION AUGUST 22 – OCTOBER 30, 2018
Work Processes Hands-On Date Achieved

Pre-Hire Assessment Orientation AUGUST 22,
2018
Pre-Hire Assessment (1st day) AUGUST 22,

Closing Procedure Observation 2018
Pre-Hire Assessment (1st day) AUGUST 22,

Opening Procedure Observation 2018
COMMENTS/OBSERVATION:
Achieved by: Date:

AUGUST 22,
2018
I acknowledge that the Welcome Activity was successfully AUGUST 22,

administered: 2018
NIKKA E. VALERIO
Noted By: AUGUST 22,

2018
WEEKLY PROGRESS REPORT
Week 1
(August 22(PM) and 24(PM), 2018)
Training Activities:
 Assisted in welcoming taxpayer as they enter to Collection Div. to ask their
concerns
Noted by: MARILOU C. FERNANDEZ
Week 2
(August 28(PM), 29 and 31, 2018)
 Assisted Collection Div. staff to photocopy different documents
 Assisted Collection Div. staff to released documents
 Filing & Sorting of various documents
Week 3
(September 3, 5 and 7(PM) 2018)
 Logging In and Out documents (received, release)
Week 4
(September 11(PM) and 12, 2018)

Week 5
(September 19 and 21 (PM), 2018)
Week 6
(September 25(PM), 2018)
Week 7
(October 8, 9(PM), 10, 12, 2018)
Week 8
(October 16(PM), 17, 19, 2018)

Week 9
(October 22, 23(PM), 24, 26(AM) 2018)
COMMENTS/OBSERVATION:


(ASSESSMENT OF
PRACTICUM PROGRAM)
REACTION PAPER
WHAT HAVE I LEARNED FROM THE EXPERIENCE?
I learned that OJT is not just a requirement to be completed but it is an

opportunity to show what skills, knowledge and talents that I have and also an
opportunity to experience the feeling of being a professional already.
WHAT IS YOUR MOST UNFORGETTABLE EXPERIENCE IN YOUR PRACTICUM

PROGRAM?
My last days on my OJT were memorable for me. I have learned so many things
and OJT’s have always been one of the most enjoyable and exciting moments of college
days. I’ve been through to a lot of great experiences in my days. So OJT is over, but
the learning experiences will continue.
WHAT CAN I RECOMMEND FOR THE IMPROVEMENT OF THE PRACTICUM

PROGRAM?
I would recommend improving more when it comes to time management and

become more confident and have trust in yourself that you can do everything without
second thought.
(PERTINENT
DOCUMENTS)
NIKKA E. VALERIO
PHONE: 09051766382
EMAIL: nikkavalerio607@gmail.com
ADDRESS: Balococ, San Carlos City. Pangasinan
OBJECTIVE
To seek a competitive and challenging environment where I can serve and utilize my
knowledge and skills.
.
PERSONAL SKILLS
• Works well under pressure.

• Fast learner and very hard working.
• Organized.
• Detail-oriented.
• Willing to learn new things and open for recommendations if necessary.
• Self-motivation.
• Responsible.
PERSONAL INFORMATION
Nickname: Niks
Date of Birth: October 2, 1998
Age: 20 years old
Father: Lorenzo Valerio
Occupation: Driver
Mother: Jhonelyn Valerio
Occupation: none
Gender: Female
Civil Status: Single
Religion: Roman Catholic
Language Spoken: English and Tagalog
EDUCATIONAL ATTAINMENT
TERTIARY LEVEL
Institution Name: Virgen Milagrosa University Foundation S.Y. 2015-
present
Location: Dr. Martin P. Posadas Avenue, San Carlos City, Pangasinan
SECONDAY LEVEL
Institution Name: VMUF- Saint Domonic High School S.Y. 2014-
2015
Location: Dr. Martin P. Posadas Avenue, San Carlos City, Pangasinan
PRIMARY LEVE
Institution Name: Candido Marcellano Elementary School S.Y. 2005-
2011
Location: Balococ, San Carlos City Pangasinan
Mr. Narry T. Cabrigas

Professor, Virgen Milagrosa University Foundation (CBAA)
09174918231
Mrs. Arlene Iglesias

Secretary, Virgen Milagrosa University Foundation (CBAA)
09717725992
I hereby certify that the foregoing statement above, are true and correct to the best of
my knowledge and ability.
NIKKA E. VALERIO
(STUDENT TRAINEE)
LETTER OF INTENT
August 22, 2018
Mario R. Fabricante
Chief, Administrative and Human
Resource Management Division
Dear Ma’am,
I am fourth year student taking up Bachelor of Science in Accountancy of Virgen

Milagrosa University Foundation. In partial fulfilment of the requirements of this degree,
I am required to have an On-the-job training (OJT) for a minimum of 150 hours or an
equivalent of six (9) weeks.
I would like to apply as a trainee in your Institution because I believe that the
training and the experienced that I will acquire will broaden my knowledge about my
course.
Thank you for any consideration that you give to this letter of application.
Yours truly,
Nikka E. Valerio
Student Trainee
Noted By:
Narry T. Cabrigas
LETTER OF INTENT
Mario R. Fabricante
Dear Sir,
I am writing this letter to apply for the 150 hours requirements for my internship
in Division of City Schools. This will help to boost my knowledge in accounting field and
to have initial experience for my future career.
I am currently 4th Year Accountancy student at Virgen Milagrosa University

Foundation. And I know that my abilities and skills suits for whatever position you will
give to me.
Thank you for your kindly consideration. God bless.
Yours truly,
Nikka E. Valerio
Waiver OJT
August 22, 2018
This is to certify that I am allowing NIKKA E. VALERIO go on a practicum (on –the-

job- training) for a maximum of 150 hours starting on August 2018 until month of
November 2018 at BUREAU OF INTERNAL REVENUE- Revenue Region. 1 in
partial fulfilment of the requirements for the degree in Bachelor of Science in
Accountancy.
It is understood that he abides by the rules and regulations that may be imposed by the
Supervisor/Staff-in-Charge for his welfare and safety.
I fully agree to waive any responsibility on the part of Virgen Milagrosa University
Foundation and/or representative/s, in case of any untoward incident that may
happen to my son during the duration of the practicum.
LORENZO E. VALERIO
Name of Parent/Guardian
NIKKA E. VALERIOStudent’s Name
Balococ, San Carlos City, Pangasinan

Home Address
#09051766382
Cell Phone Number
ENDORSEMENT LETTER
August 22, 2018
Mario R. Fabricante
Dear Sir,
This is to introduce NIKKA E. VALERIO is Fourth Year student enrolled in our

Bachelor of Science in Accountancy program, and to further endorse his application
with your company to undergo on-the-job training for a minimum of 150 hours as a
requirement of the Practicum course.
We believe that your company can assist our student to gain more knowledge and skills
and optimize his potentials for their future work. We will coordinate with you regularly
to monitor the student’s performance. Together with this letter is an Acceptance Form.
We request that said form be accomplished and returned to this office upon acceptance
of our student in your company. We are confident that given the opportunity, our
students will be an asset to your company.
Thank you for the favorable action and we look forward a more fruitful linkage with
you.
Very truly yours,
NARRY T. CABRIGAS, MBA

ON-THE-JOB TRAINING ACCEPTANCE FORM
August 22, 2018
This is to signify the approval of on-the-job training request allowing NIKKA E.

VALERIO fourth year student of Bachelor of Science in Accountancy from Virgen
Milagrosa University Foundation, to render his practicum in BUREAU OF INTERNAL
REVENUE- Revenue Region No. 1 located at Calasiao, Pangasinan.
Please be informed on the following details of his assignments.

Job Tittle On the Job Training
Branch/Department/Section Collection Division
To report to Mrs. Marilou C. Fernandez
Working hours and Days Weekdays
To complete (request hours) 150 hours
Effective Date August 22, 2018
Noted by: CONFORME:
Mrs. Marilou C. Fernandez

Company Representative Nikka E. Valerio
Signature over printed name Student
Signature over
printed name
__________ _________
Position
Collection Division
Department
__________ _________
Contact No. /Email Address
MEMORANDUM OF AGREEMENT
This Memorandum of Agreement made an executed between
Virgen Milagrosa University Foundation, a non-stock, non-profit educational

institution, duly organized and existing under Philippine Laws with office/business at
Martin P. Posadas Avenue, San Carlos City, Pangasinan 2420 represented herein by
Melody Villacorta, Dean, College of Business Administration and Accountancy , herein
after referred to as the UNIVERSITY.
BUREAU OF INTERNAL REVENUE- Revenue Region No. 1 with office/business

address at Calasiao, Pangasinan represented herein by
___________________herein after referred to as the ________________
Witnesseth:
The parties hereby bind themselves to undertake a Memorandum of Agreement for the
purpose of supporting the UNIVERSITY'S on-the-job training for student-trainees
under the following terms and conditions:
• The VIRGEN MILAGROSA UNIVERSITY FOUNDATION shall be responsible

for briefing the on-the-job student-trainees who intend to conduct practicum
exposure in the BUREAU OF INTERNAL REVENUE- Revenue Region No. 1
as part of the VIRGEN MILAGROSA UNIVERSITY FOUNDATION curriculum;
• The VIRGEN MILAGROSA UNIVERSITY FOUNDATION shall provide the on-

the-job student-trainee the basic orientation on work values, behaviour, and
discipline to ensure smooth cooperation with the BUREAU OF INTERNAL
REVENUE- Revenue Region No. 1.
• The VIRGEN MILAGROSA UNIVERSITY FOUNDATION shall issue an official

endorsement vouching for the well-being of the on-the-job student-trainee which
shall be used by BUREAU OF INTERNAL REVENUE- Revenue Region No. 1
for processing the application on the student-trainee;
• The VIRGEN MILAGROSA UNIVERSITY FOUNDATION shall voluntary

withdraw a student-trainee who is found to misbehave and/or act in defiance to
existing standards, rules, and regulations of the BUREAU OF INTERNAL
REVENUE- Revenue Region No. 1 and impose the necessary university
sanctions to the said student-trainee.
• The BUREAU OF INTERNAL REVENUE- Revenue Region No. 1 may grant

allowance and/or adequate insurance to student-trainee in accordance with the
BUREAU OF INTERNAL REVENUE- Revenue Region No. 1 existing rules
and regulation.
• The BUREAU OF INTERNAL REVENUE- Revenue Region No. 1 upon

consultation with the VIRGEN MILAGROSA UNIVERSITY FOUNDATION,
may require qualified students to submit themselves to examinations, interviews,
and file pertinent documents to support their application;
• The BUREAU OF INTERNAL REVENUE- Revenue Region No. 1 not obliged

to employ student-trainee upon completion of the training;
• The student-trainee shall be personally responsible for any and all liabilities
arising from the negligence in the performance of his/her duties and functions
while under training;
• There is no employer-employee relationship between the BUREAU OF

INTERNAL REVENUE- Revenue Region No. 1 and the student-trainee;
• The duration of the program shall be equivalent to 150 working hours unless
otherwise agreed upon by the BUREAU OF INTERNAL REVENUE- Revenue
Region No. 1 and the VIRGEN MILAGROSA UNIVERSITY FOUNDATION;
• Any violation of the foregoing covenants will warrant the cancellation of the
Memorandum of Agreement by the BUREAU OF INTERNAL REVENUE-
Revenue Region No. 1 within thirty (30) days upon notice to the VIRGEN
MILAGROSA UNIVERSITY FOUNDATION.
• This Memorandum of Agreement shall become effective upon signature of both

parties and implementation will begin immediately and shall continue to be valid
hereafter until written notice is given by either party thirty (30) days prior to the
date of intend termination.
In witness whereof the parties have signed this memorandum of agreement at San
Carlos City, Pangasinan at 24th day of August 2018.
For the Company For the University

______________________
MELODY VILLACORTA
College Dean
VirgenMilagrosa University Foundation
Community Tax No: ______________ Community Tax No. 02783786

Date of Issue: ____________________ Date of Issue: August 24, 2018
Place of Issue: _____________________ Place of Issue: San Carlos City,
Pangasinan
SIGNED IN THE PRESENCE OF:
Representative of the Company College OJT Coordinator
ACKNOWLEDGEMENT
Before me, a Notary Public in the province of Pangasinan, personally appeared

and Melody Villacorta with Community Tax Certificates
indicated above, known to me to be the same persons who executed the foregoing
instrument and they acknowledged to me that the same is their free will and voluntary
deed and that of the institutions herein represented.
Witness my hand and seal on this 22nd day of August 2018 in San Carlos City,
Pangasinan.
Doc. No. :
Page No. :
Book No.____ :
Series of_____:
ATTENDANCE SHEET (DAILY TIME RECORD)


ON-THE-JOB TRAINING CHECKLIST

Revenue Region No. 1
COLLECTION DIVISION AUGUST 22– OCTOBER 30, 2018
PART I: WELCOME ACTIVITY

(2 HOURS)
Instruction (for starter friend):
Below are the steps you must follow within the specified duration. Please indicate you
name and signature on the space provided.
Activities Focus Date performed and

Amount of time
spent
Introduce the trainee to all “Acquaintance” with all the
employees of the company employees
AUGUST 22, 2018
Show the location of the Familiarity to the building facilities 1:00PM-1:30PM
building facilities
Inform the trainee of Awareness of Work Schedules

his/her working or break
schedule
Show the trainee of the Familiarity with the equipment AUGUST 22, 2018
location and uses of the used in the workplace 1:30-2:00PM
various
equipment/machines that
can be found in the office
Achieved by: Date:
AUGUST 22,
Name & Signature starter-friend 2018
I acknowledge that the Welcome Activity was successfully
administered: AUGUST 22,
2018
Name & Signature of Trainee:

Noted By:
AUGUST 22,
Name & Signature of Company Manager: 2018
PART II: HANDS-ON TRAINING
Instructions (for trainer):
1. Listed below are the topics/areas/activities the trainee accomplished throughout the
activity.
2. Perform the following steps:
Step 1: ORIENT THE TRAINEE

a.) Introduce the transaction/activity
b.) Explain the policy that applies to a particular transaction/activity
Step 2: DEMONSTRATE THE PROCESS TO THE TRAINEE

a.) Explain the steps while you perform the transaction/activity while
allowing the trainee to visually see how work processes are performed.
b.)Ask if he/she understood what was demonstrate.
c.)Repeat the process if the trainee expressed confusion. You may repeat
the process as appropriate.
Step 3: GUIDE THE TRAINEE’S HANDS-ON PRACTICE

a.) Allow the trainee to perform the transaction/activity on his own.
b.)Watch how he/she performs the transaction/activity.
c.)Inquire if he/she finds the transaction/activity difficult to perform.
d.)Instruct him/her on the steps needed to perform.
e.)Give immediate feedback on the transaction/activity which the trainee
needs to improve. You may repeat step two as appropriate.
3. Indicate the date when such activity was accomplished on the last column of the
table.
4. Document your comments/observations on the trainee’s performance at the end of
these forms.
5. Rate the trainee’s performance throughout the hands-on training using the On-the-
Job Evaluation Form.
ACTIVITIES DATE PERFORMANCE COMMENTS/JUSTIF

PERFORMED INDICATORS ICATION
C A T CS
Obedience
Attentiveness
Performance
Filling
Document
Encoding
Accuracy
Timeliness
Receiving and
Releasing
Paper Works
from different
offices
Printing,
Scanning and
Photocopying
Documents
OJT RATING (AVERAGE): ________________

CERTIFICATION OF COMPLETION
ON-THE-JOB TRAINING EVALUATION

Revenue Region No. 1
COLLECTION DIVISION AUGUST 22– OCTOBER 30, 2018
To ensure that the learning is successfully transferred to the trainee, we request you to
assess his performance throughout the On-the-Job training period.
Instruction:
The trainee’s level of performance shall be assessed by using the following indicators.
C- COMPLETENESS (The trainee performed all the required steps of the

transaction/work process)
A- ACCURACY (The trainee correctly performed the transaction/work process without
errors)
T- TIMELINESS (The trainee performed the transaction/work process within the
prescribed period)
CS- CUSTOMER SERVICE (The trainee performed the transaction/work process by
applying the following company’s customer service standard)
 Obedience
 Attentiveness
 Performance
 Filling Document
 Encoding
 Accuracy
 Timeliness
 Receiving and Releasing Paper Works from different offices
 Printing, Scanning and Photocopying Documents
Please rate the performance of your trainee by assigning the corresponding points for
every performance indicator.
(90-100%) if Very Satisfactory
(80-89%) if Satisfactory
(70-79%) if Needs Improvement
Kindly write “N/A” if the performance indicator is not required for the specific
transaction or work process. Please write your justification on the comment column.
We appreciate your full support and cooperation.
Yours Truly,
Melody Villacorta, CPA, MBA

Dean, College of Business Administration and Accountancy
Virgen Milagrosa University Foundation

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VIRGEN MILAGROSA UNIVERSITY FOUNDATION

Martin P. Posadas Avenue, San Carlos City, Pangasinan

COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

Bureau of Internal Revenue- Revenue Region No. 1

Weekly Progress Reports Compilation

Assessment of Practicum Program

COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

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COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

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HANDS-ON TRAINING CHECKLIST

Name of Trainee: Company:

Work Processes Hands-On Date Achieved

Pre-Hire Assessment (1st day) AUGUST 22,

Pre-Hire Assessment (1st day) AUGUST 22,

Achieved by: Date:

I acknowledge that the Welcome Activity was successfully AUGUST 22,

Noted By: AUGUST 22,

COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

WEEKLY PROGRESS REPORT

Noted by: MARILOU C. FERNANDEZ

Noted by: MARILOU C. FERNANDEZ

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COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

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Noted by: MARILOU C. FERNANDEZ

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COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

Noted by: MARILOU C. FERNANDEZ

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COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

WHAT HAVE I LEARNED FROM THE EXPERIENCE?

I learned that OJT is not just a requirement to be completed but it is an

WHAT IS YOUR MOST UNFORGETTABLE EXPERIENCE IN YOUR PRACTICUM

WHAT CAN I RECOMMEND FOR THE IMPROVEMENT OF THE PRACTICUM

I would recommend improving more when it comes to time management and

COLLEGE OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

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• Works well under pressure.