Professional Documents
Culture Documents
Practicum Program is concerned with several different areas in the growth and
themselves through the actual employment of their skills and aptitudes in real-life settings
and to offer the students opportunities to build their confidence, esteem and reliability.
The College of Business Administration and Accountancy offers the program for
the preparation of the students in the corporate environment that requires 320 hours of
internship from the company where the students prefer to conduct in. Practicum Program
is the college’s program for the senior students one semester preceding the graduation. The
320-hour duration is converted into 40 days by eight (8) hours each day of office work.
Overtime works of trainees are discouraged for the safety of the trainees. During the
program, the practicum coordinator will conduct a surprise visit to check how the trainees
are doing and also the practicum coordinator will hand over an evaluation form by which
the trainees will be assessed by their Supervisor in terms of their output, performance and
social well-being.
After completing the program, the trainees will receive a certificate to prove that
they were able to accomplish the required number of hours and apply the theories they
Practicum Program is important to the trainees because the students will be able to
experience the reality about working as well as they may also apply things that they learn
from the university and face the actual working opportunity & challenges, to discover
skills, strength and weakness, and for the preparation for the corporate world. Aside from
applying the methodology from school, the student will also be trained not only
academically but socially for the improvement of cooperation and to have good interaction
competitive professionals and creates a good appearance to the public also the program
enlightens the public about CBAA’s great standard of teaching which is proven by the
And lastly practicum program offers the company a help for its daily operation and
to find new & effective talents without costing in training inside the company.
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the revenue operations of all local government units, the review, approval and management
of all public sector debt, and the rationalization, privatization and public accountability of
Finance. BIR collects more than one-half of the total revenues of the government. It is sub-
divided by 19 regional office which is called Revenue Region, Revenue Region No. 4 is
San Fernando, Pampanga, and it is the regional office of Nueva Ecija, every region have
its own district office which is called Revenue District Office. Revenue District Office No.
23B - South Nueva Ecija is where the trainees conduct their field practice, Muslimen Maca-
Agir Al-hadj has been its Revenue District Officer as of 2016. RDO No. 23B has its own
Gabaldonn, Gapan, General Natividad, General Tinio, Jaen, Laur, Penaranda, San Antonio,
Following 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 Bureau of Internal Revenue 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 BIR has grown remarkably through the years. John S. Ford was the first
Collector of the Internal Revenue while James J. Rafferty was the last American collector
of the Bureau. Three Filipinos served as BIR Collectors under the American regime:
The Filipinization of the BIR started with Ariel Memoracion, the 8th and 10th
Collector. 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 become collector for second time.
Meer was succeeded by Saturnino David, Antonio Araneta. In 1957, the position
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
The Bureau currently has more than 75 BIR forms and tax classification for
guide its internal decision-making. It is clear that the vision is in line with achieving the
mission statement for the further improvement of the government agency. The Bureau of
Internal Revenue aims to bring about their vision by simply forming a supportive
environment within the organization guided by their core values. BIR core values are God-
values are consistent reminders for the employees how to be a good civil service worker.
It is alternately discussed and explained by the assigned officer every Monday after the
is the anti-corruption arm of the Department of Finance created by Executive Order 259
Department of Finance and its attached agencies such as Bureau of Internal Revenue, then
files the necessary charges against erring officials and employees with the proper
government agencies (e.g., Office of the Ombudsman). To eliminate the corruption in the
“We collect taxes through just enforcement of tax laws for nation building and the
focus. The Bureau of Internal Revenue mission is to collect taxes that is enforced by
National Internal Revenue Code and special laws without any self-interest to fund the
projects for nation building and to help to improve the lives of every Filipino. BIR helps to
improve the lives of every Filipinos by doing its duty to collect taxes that support our
government to serve our community. To fulfill its mission BIR has its powers and duties:
Assessment and collection of all internal revenue taxes, fees, and charges;
the execution of judgements in all cases decided in its favor by the Court of Tax
It shall also give effect to administer supervisory and police powers conferred to it
Logo of BIR
The BIR logo is permanent institutional symbol of the Bureau of Internal Revenue.
The design of the logo depicts the vital role that the BIR plays in the socio-economic phases
of nation-building. The pillar, solid and strong, represents the BIR supporting the Republic
of the Philippines. The ocean-going vessel and communication tower on the left side of the
seal; the row of factories on the right side; and the bundles of harvested palay on each side
of the pillars signify the interlink between the BIR and the different sectors of society
(commerce and industry, trade and agriculture, transportation and communication, etc.).
The Bureau of Internal Revenue (BIR) logo represent the whole BIR. The center of
the logo is the logo of the Philippines because as a government institution, BIR make sure
that it is serving the people in accordance with the law and for the betterment of the nation.
BIR is connected with the other sector of society not letting any sector left behind.
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Chief Revenue
Officer IV
Assitant Revenue
Officer
DATA
ADMINISTRATIVE TAXPAYERS ASSESSMENT COLLECTION
PROCEESSING
SECTION SERVICE SECTION SECTION SECTION
SECTION
Revenue
Administrative
Officer II
The Bureau of Internal Revenue has a functional organizational structure which has
Section Assessment Section, Collection Section, and Document Processing Section. These
sections are under the supervision of the Chief Revenue Offer, also known as Revenue
District Officer, who holds the highest position in the agency. Every section has its own
specific function that makes the agency operate efficiently and it is under the supervision
of its own Section Head/Supervisor. The structure shows the clear line of authority and
Administrative Section
The administrative section is responsible for the supervision of the general service
programs and human resource management of the office. It also attends to the requisition,
distribution, safekeeping as well as disposal and monitoring of all properties and supplies
in the office.
processing of application for Taxpayer Identification Number for different purposes and
Assessment Section
This section is responsible for investigation of audit returns, as well as reviews and
evaluates all audit/verification report except those involving erroneous or illegal collection
of taxes and tax fraud criminal prosecution. The officers under this section are Certified
Public Accountants, they are accountable for the computation of taxes on the One-Time
Collection Section
collected by the collecting officers, accredited agent banks and by authorized government
Income Tax Returns of taxpayers. In this section the ITR’s are also examined to make sure
that the data is accurate when encoded and arranged it in alphabetical order to easily find
more it is accessible to the public the more it will serve the community well. Bureau of
Internal Revenue is located at Liwag Building, Burgos Avenue, Cabanatuan City, Nueva
Ecija beside CRT and Royce Motors in front of UCPB. BIR has occupied the second floor
to fifth floor of the building. The location is said to be accessible enough for the agency to
operate because it is in the city proper and people can easily find the building. But somehow
it could be more convenient if it is along the highway particularly for the people who is not
from the city and it may reduce the cost of transportation of the people who is from far
places. However, the agency also considered the safety and security of the people who has
a transaction in BIR by having four (4) security guards, two (2) shifting officer at the
entrance and parking lot and two (2) shifting officer at the second floor (Taxpayer’s Service
Section). The agency is also safeguarded with CCTV inside and outside of the building.
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Taxpayers Service Section is one of the five sections in Revenue District Office
23B, it is located at the second floor of Liwag building. TSS and Collection Section are in
the same floor due to the flow of transactions needed. When entering the second floor, the
security officer will assist the taxpayer/client by asking what their purpose is, then give
them number and lead them to the waiting area which is near the restroom they can use.
TSS has three counters which have different purposes: Counter 1 is for the verification of
Tax Identification Number, application for TIN card, releasing of TIN cards, Certificate of
No Outstanding Liabilities and Certificate of Tax Exemption. Counter 2 is for filing for
Certificate of Registration (COR) and Authority to Print (ATP), releasing of COR, ATP,
Ask for Receipt and Official Receipts, Stamping of columnar books and for transfer of
RDO. Counter 3 is for processing TIN for forms 1902 and 1904, verification of TIN of One
Time Transaction and checking requirements of ONETT and CAR. All counters has their
own cabinets where they store important files and they have their own computer and printer
The trainees also have their own spaces at the back of the counters where they do
the task assigned to them and to easily assist the frontline officer and the taxpayers. When
the frontline officer is on leave or at break the trainees are the ones’ who substitute in the
counter. They are assisting the taxpayers in their need and providing them answers to some
questions regarding the transactions. This is a good opportunity for the trainees to develop
their interpersonal skills and be more aware of what is it like to be in the frontline service.
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employees work well because of the proper arrangement and placement of equipment and
supplies. The office is spacious and clean it only needs minor arrangement of file cabinets
and tables to avoid lost files because of the quantity of files stored.
Facilities are built for a specific purpose and makes an action, operation, or activity
easier. This could give a good working environment for employees and a good atmosphere
for the people. The Bureau of Internal Revenue makes its employees comfortable with their
working areas and makes their taxpayer calm and relax while waiting for their transaction
to be processed. BIR makes sure that the office is always clean by having two stay-in utility
officer.
In evaluation, the facilities of BIR are sufficient enough to serve and assist all the
taxpayers and other people who transact with the agency. Table 1 shows the list of facilities
uses to improve and finish the work efficiently and effectively. Office equipment of the
Taxpayer’s Service Section is complete and sufficient for the duties of the employees. They
also have supplies for the taxpayers like certificate of registration, authority to print, ask
Office Equipment in the TSS is enough though it is regularly used. But when the
supply is running low the employees should request immediately to avoid delay and in case
to contact the person in charged. However all of the equipment are functioning well and at
good condition. The list of office equipment in Taxpayer’s Service Section is shown in
Table 2.
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TRAININGS
with information about the task, a demonstration of its performance, an opportunity for the
Under the supervision of Mrs. Teresita Santos, Revenue Officer III thru: Mrs.
Vilma Biagtan, Administrative Officer I and Mrs. Alice Zapata, Administrative Officer III,
the trainees experienced the actual working condition as trainees in Bureau Of Internal
Revenue Cabanatuan City, Nueva Ecija. The trainees was oriented and trained first by their
Supervisors for further understanding of policies, rules, regulations inside the premises and
to learn the tasks they will do and perform as an OJT of BIR. The practicum program gave
the students insight on how jobs are being performed in the actual situations, how to
communicate with different people and how to handle difficult situations. With practicum
program the trainees gathered confidence that will help them for their future career.
Hours Worked
The CBAA Practicum Program requires 320 hours or 40 working days to satisfy
the requirements of the curriculum. The trainees took their OJT during the 2nd Semester
of the Academic Year 2015-2016 in order for them to finish their degree. None of them
had any concurrent subject to take. The practicum program started last February 01, 2016
and will end on April 04, 2016. The trainees are required to be at the office on or before
8:00 A.M. until 5:00 P.M. with one hour lunch break from 12:00 N.N. to 1:00 P.M. from
Responsibilities Assumed
As the trainees enters Bureau of Internal Revenue, their supervisors told them that
performing administrative and clerical task will be their main task as intern. Aside from
administrative and clerical task, the trainees are also responsible for Certificate Authoring
Registration (CAR), Certificate of Registration (COR) and other BIR forms. This forms
are being sorted, monitored, detached, recorded, received or released by the trainees.
Tasks Performed
Records Management
also stamped columnar books, received forms 1902, 1904, 1905, and 1906. The Authority
to Print (ATP), released Certificate of Registration (COR), Ask for Receipt, and Printer
Certificate of Delivery are also recorded by the trainees to the BIR record book. This forms
are given to people who registered their business as requirements before they print the
The trainees also monitored and sorted CARs, detached the original copies to the
photocopies and ask the assigned examiner or employees if there is missing document in a
Reprographics
The trainees also photocopied duplicate copies for documents like payments of One
Data Processing
The computer is widely used in office because most of the time, typing documents
is necessary. The Microsoft excel is used in doing the monthly report for CAR delivered
to the region. It is also used in encoding ATPs to separate the closures, defectives, and
referrals. It is also used in issuing and verifying the TIN for individuals either taxpayers or
non-tax payers.
Communications
concerns, inquiries, and complaints received by the Bureau of Internal Revenue. As for the
trainees and as human resource development management students, it is the best field for
them to understand people’s behaviors and attitudes. The trainees was responsible for
answering inside and outside calls through telephone. The trainees answered phone calls
properly and with courtesy. And also the trainees were guided by their supervisors to
always be polite to everyone. As positioned in the front line office, the trainees are required
to guide and assist tax payers and non-taxpayers. The trainees also operated fax machine
Other Tasks
The trainees are responsible to the routing documents. Mrs. Alice Zapata will verify
the TIN and put an initial. After the taxpayer/ business owner filed COR and ATP, the
trainees will give the routing document to the taxpayers section's supervisor Mrs. Teresita
Santos for her initial. The paper will then brought it to Sir Lope and the RDO for the initial
The trainees doing transaction from the bank like withdrawing and depositing
money. Aside from bank transaction, the trainees also mailed documents and delivered it
to postal office.
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SKILLS ACQUIRED
Conceptual Skills
experienced the actual working condition in the frontline service. It enables the trainees to
improve their decision-making skills, problem solving skills and creativity. When there is
no one to supervise the trainees were obliged to make a decision for certain situation. Since
the trainees were in frontline service they encounter problems like hurriedly taxpayers, they
find a way to make the transaction fast by telling the process of the transaction so that the
taxpayer will know what the next step is and the trainees can process their papers properly.
And they also enhanced their creativity in arranging and keeping of all files and forms that
they receive and managed. The trainees made a new way of storing the files they received,
they make sure that all files are in alphabetical order so that it will be easy to find when
needed, they segregate different forms to avoid lost forms in the office and they also made
a new system of receiving and releasing Official Receipts and Columnar Books. All the
receipts and books receive will be recorded first before the trainees give it to the signatory
officer, then the trainees will put a note in the record when the receipts or books were
signed, next they will store it in the locker and when the taxpayers return they will check
the record if their receipts or books are ready for release. In this way the trainees can save
Interpersonal Skills
(taxpayers, printers, employees, supervisors, etc.) and learned how to accommodate them
regarding their transactions. They learned how to interact with them whatever the situation
is. The trainees build good relationships with the employees and their supervisors, they are
trusted and appreciated. In return the trainees are doing their best to help and give them
Also the trainees learned how to communicate well through telephone and forward
Technical Skills
The trainees learned to use the BIR TIN web and Access as they experienced how
to work in the frontline service. It is the software that is used to issue, verify, modify and
transfer tin numbers, the trainees are using their supervisor’s access account. They improve
their typing skills too because of frequent use of Microsoft Word and Excel which is
necessary when they are encoding information of the taxpayers. They also gain knowledge
in photocopying, printing and making and taking a phone calls properly. Lastly, they
became skillful in properly arranging, detaching and attaching BIR files in their section.
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Human relations are the process of training employees, addressing their needs,
between employees and management. Understanding some of the ways that human
relations can impact the costs, competitiveness and long-term economic sustainability of a
Human relations in the workplace are a major part of what makes a business work.
Employees must frequently work together on projects, communicate ideas and provide
motivation to get things done. Without a stable and inviting workplace culture, difficult
challenges can arise both in the logistics of managing employees and in the bottom line.
Businesses with engaging workplaces and a well-trained workforce are more likely to
retain and attract qualified employees, foster loyalty with customers and more quickly
learned to interact and communicate well with people’s different kind of attitudes and
behavior.
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The trainees experienced good working relationship with their supervisors because
they are both approachable. Mrs. Vilma Biagtan and Mrs. Alice Zapata support the trainees
and kindly correct them with their mistakes. The trainees had good communication with
their supervisor because the tone of command is relaxed and the trainees feel comfortable
and not scared to ask question. Professionalism exists between the supervisors and trainees,
with this, the trainees gained intellectual and emotional support from their supervisors.
Seeking, receiving, handling and strategizing using the feedback is demonstrate by their
supervisors to them. Knowing the right as an intern and more importantly learning how to
supervisors and employees is imperative. It increases productivity of the trainees and the
whole organization as well. It is true that the employees possess different attitude and
personality. Within the 40-day stay of trainees in BIR, flexibility and adaptability is what
they learned to do in order to maintain and keep their job. Approaching some employees
is difficult because sometimes if they are stressed from work or even from personal matters,
they are sometimes in bad mood and the trainees need to adjust and understand them.
Conflict between employees and trainees are prevented with better understanding and
patience. Positive and negative feedback will help the trainees enhance their abilities,
The trainees had their co-trainees from Nueva Ecija University of Science and
Technology aside from the two of them. The trainees from NEUST started ahead of time
and finished their training 20 days after the trainees started. Because the trainees from
NEUST start ahead of time than them, they rely on what their co-trainees doing. If their
supervisors are busy, the trainees approaches their co-trainees and because of them they
catch and adapt quickly and be able to know other employees of BIR from the taxpayers
section which the trainees stays, mezzanine, collection section and third floor. All the
trainees were able to establish mutual support since they have the same work and same
goal to achieve. When they feel as though they are working together, they would be more
likely to fix problems on their own. Rather than making mistakes, they would ask for help
or advice from one another, promoting positive attitudes. Without good work relationship
PROBLEMS ENCOUNTERED
The trainees had problems with their grades and they need to resolve it first before
they can complete the requirements needed for the Practicum Program.
Finding a Company
The trainees have a hard time discussing where they want to conduct their
practicum since they are partners and have to agree with it before submitting resume and
recommendation letter. And the trainees find it hard to be accepted by the companies they
applied in because most of the companies’ slots for trainees were full and the university
The trainees were nervous and scared when they first reported to the office. The
employees were intimidating at first but the trainees got along well with them. Because the
trainees were not properly oriented, they had to ask their supervisors for clarification every
The trainees have a hard time memorizing the names and faces of the employees in
BIR because they are more than thirty, some have the same name and there are seven
The trainees’ supervisor ask them to deliver file to other section and the trainees
The trainees have a hard time memorizing the process and flow of work in the
Taxpayer’s Service Section. When required, they sometimes forgot what forms shall be
When files were missing the employees blamed the trainees who last handled the
document or file.
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CONCLUSION
Practicum program shows the reality of the corporate world. The challenges and
opportunities inside the workplace were experienced first-hand by trainees. In order for
them to fully develop their capabilities and potentials, they encountered lots of surprise and
meets different people aside from the employees are very crucial. Every day the trainees
need to patiently answer their questions and with that they were able to gain knowledge
and experience.
The knowledge learned by the trainees from university also helped them to make
their advisers allows them to do and implanted to them. Their confidence enriched and is
now capable for decision making. The trainees learned to become resourceful, was able to
handle difficult situations and continued effort to do something despite the difficulties or
failure. They learn to become more approachable and lessen the fear to approach. Learned
to stay calm on any matter, maintained a good relationship with everyone. They can work
under pressure in a toxic work atmosphere, and lastly respect everyone regardless of their
position.
The practicum program helped the trainees to fully enlighten that things are never
easy. Have passion in doing the task because it is in line with the success. The fruit of hard
RECOMMENDATION
The grades of graduating students for the first semester should be released early for
them to know if they have problems with their grades and to be able to fix it ahead of time.
The practicum program should provide students with a list of cooperating agencies
that will accommodate all of the students who will conduct their practicum and should have
The trainees experienced a lot while conducting their practicum and these are their
The trainees should find a company ahead of time and if possible they should have
because when they are at work they will encounter different situations.
Be friendly to build a good relationship with the employees and other people they
will encounter.
Put extra effort in familiarizing the facilities and employees to avoid mistakes when
REFERENCES
Books
EXHIBITS
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A form used in application for registration for self-employed and mixed income
individuals, estates and trusts.
36
A form that authorizes the taxpayers to print their official receipts and invoices.
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