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INTRODUCTION

The Practicum Program

Practicum Program is concerned with several different areas in the growth and

development of students. Practicum program helps students to better understand

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.

Practicum experience is a living demonstration of the concept that education is a

community-wide responsibility. Career Practicum work experience offers the students

opportunities to explore career goals through practical experiences.

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

learned from the academy.


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Importance of the Practicum Program

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

to handle difficult situations that may possibly occur.

Thru the practicum program the College of Business Administration and

Accountancy is recognized both domestically and internationally, the college produces

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

trainee’s performance while in the internship.

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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BACKGROUND OF THE AGENCY

Overview of the Agency

The Department of Finance is the executive department of the Philippine

government responsible for the formulation, institutionalization and administration of

fiscal policies, management of the financial resources of the government, supervision of

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

corporations and assets owned, controlled or acquired by the government.

While the Bureau of Internal Revenue is an attached agency of Department 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

area of jurisdiction comprised of Cabanatuan City, Palayan City, Bongabon, Cabiao,

Gabaldonn, Gapan, General Natividad, General Tinio, Jaen, Laur, Penaranda, San Antonio,

San Isidro, San Leonardo and Sta. Rosa.


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History of the Agency

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:

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

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

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 a deputy commissioner.

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

different professionals and businesses.


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Vision Statement of Bureau of Internal Revenue

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

Vision statement is a declaration of an organization’s objectives and it intended to

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-

fearing, accountability, innovativeness, competency, transparency, and patriotism these set

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

flag ceremony which everyone is required to attend.

Also, the BIR’s integrity is monitored by Revenue Integrity Protection Service. It

is the anti-corruption arm of the Department of Finance created by Executive Order 259

(December 17, 2011). RIPS is empowered to investigate allegations of corruption in the

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

agency citizens are encouraged to report corrupt officials or employees in RIPS.


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Mission Statement of Bureau of Internal Revenue

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

upliftment of the lives of Filipinos.”

Mission statement is a written declaration of an organization’s core purpose and

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;

 Enforcement of all forfeitures, penalties, and fines connected therewith, including

the execution of judgements in all cases decided in its favor by the Court of Tax

Appeals and the ordinary courts;

 It shall also give effect to administer supervisory and police powers conferred to it

by the National Internal Revenue Code and special laws.


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Logo of BIR

FIGURE 1. Agency Logo of Bureau of Internal Revenue

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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Organizational Structure of BIR Cabanatuan City

Chief Revenue
Officer IV

Assitant Revenue
Officer

DATA
ADMINISTRATIVE TAXPAYERS ASSESSMENT COLLECTION
PROCEESSING
SECTION SERVICE SECTION SECTION SECTION
SECTION

Revenue
Administrative
Officer II

Revenue Officer Revenue Officer Information


III III System Analyst III

Revenue Officer Revenue Officer


II II

Revenue Officer I Revenue Officer I Revenue Officer I

Administrative Administrative Administrative


Assisstant III Officer III Officer III

Administrative Administrative Administrative Administrative


Officer I Officer I Officer I Assisstant I

FIGURE 2. Organizational Structure of BIR Cabanatuan City


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Organizational Structure of BIR Cabanatuan City

The Bureau of Internal Revenue has a functional organizational structure which has

5 sections with different functions namely Administrative Section, Taxpayer’s Service

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

makes it easy for the employees to understand (Figure 2).

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.

Taxpayer’s Service Section

The taxpayer’s service section is responsible for frontline services such as

processing of application for Taxpayer Identification Number for different purposes and

request for Certificate of Registration, Authority to Print, Receipts/Invoices, Manual Book

of Accounts and TIN Card.


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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

Transaction (ONETT) Computation Sheets.

Collection Section

The collection section is in charge the collection of revenues. Revenues are

collected by the collecting officers, accredited agent banks and by authorized government

agencies. Also this section is responsible for printing of liabilities, releasing of

documentary stamps and paying for certification fee.

Document Processing Section

The document processing section is responsible in receiving and encoding of

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

the documents when needed.


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LOCATION, LAYOUT, FACILITIES, AND EQUIPMENT

Location of the BIR Cabanatuan City

Location is one of the important factor in operation of a government agency. The

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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FIGURE 3. Location Map of BIR Cabanatuan City


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Office Layout of BIR Cabanatuan City – Taxpayer’s Service Section

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

which are necessary to accomplish their responsibilities.

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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In overall evaluation, the office layout is satisfying it is organized properly all

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.

FIGURE 4. Office Layout of BIR Cabanatuan City - Taxpayers Service Section


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Facilities of BIR Cabanatuan City

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

of RDO 23B -South Nueva Ecija.


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TABLE 1. Facilities of BIR Cabanatuan City


Facility Description/Function(s)
Administrative Section Supervises the general service programs and human
resource management of the office; attends to the
requisition, distribution, safekeeping as well as disposal
and monitoring of all properties and supplies in the office
Assessment Section Investigates 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
Chapel Where the mass is conducted every first Thursday of the
month; sometimes can be a briefing area for new taxpayers
Collection Section Section wherein revenues are collected; where the people
buy documentary stamp and certification fee ; where
people get their printed liabilities
Dining Area An area in the office in which meals are eaten.
Document Processing Section where Income Tax Returns are recorded and
Section encoded; tax returns and attachments received from the
taxpayers
Function Hall Venue for the events like flag ceremony, Christmas party,
etc.
Guard Post A location where a guard is posted (station); where
commonly used forms are available like 1901, 1902,
1903, 1904, 1905 and 1906
Mezzanine a low story between two others in a building, between the
ground and first floors where the examiners compute the
penalties of the taxpayers
Parking Lot An area where cars or other vehicles may be left
temporarily.
Records Room A room in which records are stored.
Restroom A room equipped with toilets and sinks for public use.
Revenue District Office A room where administrative work is perform by Revenue
District Officer.
Supply Room A room in which things are stored.
Taxpayer’s Service Section Provides frontline service; encoding, verifying,
modifying, transferring of TIN; filing for
registration/closure of business; issuing tin card and tax
exemption; releasing of COR, ATP, Ask for Receipt and
OR’s
Waiting Area A room with seating where people can wait.
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Office Equipment of BIR Cabanatuan City – Taxpayer’s Service Section

In order to work efficiently office equipment is required to be in proper place and

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

for receipt, tin card and etc.

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

of equipment malfunction employees are obliged to report it in the administrative officer

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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TABLE 2. List of Office Equipment of Taxpayer’s Service Section


Equipment Quantity Description/Function(s)
Desktop Computer 4 One for each Employee and Supervisor/Used
for encoding and processing data; encoding,
updating, verifying tin number
Printer 4 One for each Employee and Supervisor/Used to
print Certificate of Registration, Authority to
Print, Tax Exemption and other data
Lock Cabinet 5 Steel-made cabinet with lock/Used to store
important documents
Cabinet 2 Wood-made cabinets with divider/Used to store
files and office supplies
Biometrics Equipment 1 Used to monitor the time of employees arrival
and departure at the office
Telephone 2 One for the Supervisor and one for the whole
section/Used to communicate to other sections
and to people who have transactions
Air Conditioning Unit 2 Serve as a cooling system for the whole office
Water Dispenser 1 Used to provide hot and cold water for the
employees
Electric Fan 3 Used to give comfortable environment in the
office
CCTV 2 Used to monitor the transactions in the office
and serve as a security measure
Fire Extinguisher 2 Used in case of fire in the office
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TRAININGS

Training is a method of preparing the trainees to perform a task by providing them

with information about the task, a demonstration of its performance, an opportunity for the

trainees to imitate the demonstration and subsequent feedback.

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

Monday through Friday.


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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

The trainees recorded Certificate Authorizing Registration (CAR). The trainees

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

receipt they will use in operating the business.

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

docket or lack of requirement like documentary stamp.


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 Reprographics

The trainees also photocopied duplicate copies for documents like payments of One

Time Transactions (ONETT), Certificate of Transfer, Tax Declaration, Certificate of No

Improvements and other documents ask by their supervisors or employees.

 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

Good interaction and communication is the best way to understand whatever

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

and received taxpayers concern through it.


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 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

and as sign of approval and completion of all supporting documents needed.

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

While conducting their practicum at Bureau of Internal Revenue the trainees

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

time finding receipts and books.


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Interpersonal Skills

In the Taxpayer’s Service Section the trainees encountered different people

(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

support whenever they need.

Also the trainees learned how to communicate well through telephone and forward

the call to the officer in charged.

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 RELATION AT WORK

Human relations are the process of training employees, addressing their needs,

fostering a workplace culture and resolving conflicts between different employees or

between employees and management. Understanding some of the ways that human

relations can impact the costs, competitiveness and long-term economic sustainability of a

business helps to underscore their importance. Relationships between employees and

management are of substantial value in any workplace.

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

adapt to meet the needs of a changing marketplace.

During the 40-daypracticum program at Bureau of Internal Revenue, the trainees

learned to interact and communicate well with people’s different kind of attitudes and

behavior.
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Relationship with Supervisor

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

communicate with different people and how to handle difficult situations.

Relationship with Employees

In an organization, building and maintaining good relationship with both

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,

improve weaknesses and identify shortcomings.


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Relationship with Co-Trainees

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

with their co-trainees, the trainees would remain stagnant.


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PROBLEMS ENCOUNTERED

Before the Practicum

Completing the requirements for practicum

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

just adopted the new academic calendar from June-March to August-May.

During the Practicum

Adjusting to the new environment

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

time they will perform task.


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Familiarizing the employees and sections

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

different offices to visit.

The trainees’ supervisor ask them to deliver file to other section and the trainees

did not know where it was.

Memorizing the process of transactions of forms

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

given to the taxpayers.

The employee is blaming the trainees

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

hardship to work in a toxic environment. Performing the practicum in a workplace that

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

the practicum program easier.

To summarize, the trainees gained knowledge through observation and experiences

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

work is learnings and success.


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RECOMMENDATION

For the Practicum Program

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

a list of occupied agency to avoid conflict among other the trainees.

For the Future Trainees

The trainees experienced a lot while conducting their practicum and these are their

suggestions for the future trainees:

 The trainees should find a company ahead of time and if possible they should have

an alternative company in case this company is already occupied by other trainees.

 The trainees must be prepared physically, mentally, emotionally, and spiritually

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

processing a document. In addition, research about the company before practicum

to have an idea about the company’s operations.


32

REFERENCES
Books

RECTO, MATILDE MILICENT SANTOS & TOLENTINO, CORAZON T. Practicum


Policies and Operations Manual Published Manual, CBAA, Central Luzon State
University. 2010
Published Documents

AGUSTIN, KAREEN M. &GONZALES, JUNALIE V. A Narrative report on the Field


Practice Conducted at Bureau of Internal Revenue-Revenue District Office 23A
North Nueva Ecija Talavera Nueva Ecija Published Report, CBAA, Central Luzon
State University. April 2013

BUREAU OF INTERNAL REVENUE - REVENUE REGION NO. 4 CITY OF SAN


FERNANDO, PAMPANGA. Tax Handbook Published Information Material, BIR
Building, Capitol Compound, Brgy. Sto. Niño, City of San Fernando, Pampanga.
2013
Internet

REPUBLIC OF THE PHILIPPINES - BUREAU OF INTERNAL REVENUE. History


Retrieved from, http://www.bir.gov.ph/index.php/search.html?searchword=
history&searchphrase=all
33

EXHIBITS
34

EXHIBIT 1. BIR Form No. 1901


35

EXHIBIT 1. BIR Form No. 1901 (back page)

A form used in application for registration for self-employed and mixed income
individuals, estates and trusts.
36

EXHIBIT 2. BIR Form No. 1902

A form used in application for registration for individuals earning purely


compensation income.
37

EXHIBIT 3. BIR Form No. 1903


38

EXHIBIT 3. BIR Form No. 1903 (back page)

A form used in application of registration for corporations or partnerships.


39

EXHIBIT 4. BIR Form No. 1904

A form used in application for registration of one-time-transactions.


40

EXHIBIT 5. BIR Form No. 1905


41

EXHIBIT 5. BIR Form No. 1905

A form used in application for registration information update.


42

EXHIBIT 6. BIR Form No. 1906

A form used in application for Authority to Print receipts and invoices.


43

EXHIBIT 7. BIR Form No. 1921

A form that authorizes the taxpayers to print their official receipts and invoices.
44

EXHIBIT 8. BIR Certificate of Registration

A sample Certificate of Registration from BIR given to the taxpayers.


45

EXHIBIT 9. BIR Ask for Receipt

A cardboard posted on registered establishments to ensure that the taxes on your


purchases will be remitted to the government.

Related Interests