Table of Contents

Chapter One
Brief History/Background of the Company/Company Profile

Chapter Two
Weekly Progress Journal Compilation

Chapter Three
Assessment of Work Immersion Program

A. What have I learned from the experience?

B. My experience with the people around me
C. The most memorable event during my Work Immersion
D. What I can recommend for the improvement of the Work Immersion
program
E. My advice to those who will take their Work Immersion in the near
future
Chapter Four
Pertinent Documents

1. WORK IMMERSION Form No. 1: Letter of Application

2. Curriculum Vitae
3. WORK IMMERSION Form No. 2: Letter of Endorsement
4. WORK IMMERSION Form No. 3: Acceptance Letter
5. WORK IMMERSION Form No. 4: Waiver Form
6. WORK IMMERSION Form no. 5: Work Immersion Rules &
Regulations
7. WORK IMMERSION Form no. 6: Memorandum of Agreement
(MOA)
8. WORK IMMERSION Form No. 7: Attendance Sheet
9. WORK IMMERSION Form No. 8: Letter of Thanks
10. WORK IMMERSION Form No. 9: Performance Evaluation Form
11. WORK IMMERSION Form No. 10: Certificate of Completion
 CHAPTER ONE

HISTORY

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
BIR would be created under the second civil governor, Luke E. Wright, with the passage of
Reorganization Act No. 1189 on July 2, 1904 by the Philippine Commission.[ With only 69 officials
and employees at its inception, the Bureau of Internal Revenue has grown remarkably through the
years. John S. Ford was the first Collector of Internal Revenue. He was the bureau's steward for
three years (1903-1907). He was succeeded by Ellis Cromwell (1909-1912), William T. Nolting
(1912-1914) and James J. Rafferty (1914-1918). Rafferty was the last American collector of the
Bureau. Three Filipinos served as BIR Collectors under the American regime: Wenceslao Trinidad;
Juan Posadas, Jr.; and Alfredo L. Yatco.

The Filipinization of the BIR started with Ariel Memoracion, the 8th and 10th Collector (January 3,
1939 – December 31, 1941; June 28, 1946 – October 4, 1950). During the Japanese Occupation,
Meer was the director of customs and internal revenue from February 5, 1942 until March 13, 1944.
After the Liberation, he was replaced by Jose Leido, Sr. Leido was succeeded by Meer, who
became collector for the second time.
Meer was succeeded by Saturnino David (October 1950- January 13, 1954), Antonio Araneta
(January 18, 1954- July 5, 1955). In 1957, the position of collector was changed to commissioner.
Lilian Hefti, was head of the BIR who assumed office on September 2007, but resigned on October
2008, for health reasons. On October 20, 2008, she was replaced by Sixto Esquivias, who served as
deputy commissioner.
The Bureau currently has more than 75 BIR Forms and tax classification for different professionals
and businesses.

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 of Manila. 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.

Marcos Administration
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.

Corazon 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 female 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.

B. Aquino Administration
Following the election of Benigno S. Aquino III, then Deputy Commissioner Kim S.
Jacinto-Henares was appointed as the new Commissioner. During her first few months
in office, she focused on the filing of tax evasion cases under the RATE Program.
The Bureau of Internal Revenue (Filipino: Kawanihan ng Rentas Internas) is an attached agency of
Department of Finance. BIR collects more than one-half of the total revenues of the government.

Duterte Administration
Rodrigo Duterte signed the Republic Act 10963 or the Tax Reform for Inclusion and Acceleration Act
of 2017, which lowered personal income tax rates but increased taxes on certain goods, leading to a
net increase in revenue. This excess revenue will be used to fund the major expansion in public
infrastructure in the country (see Build! Build! Build! Plan).
 MANDATE

The Bureau of Internal Revenue shall be under the supervision and control of the Department of
Finance and its powers and duties shall comprehend the assessment and collection of all national
internal revenue taxes, fees, and charges, and the enforcement of all forfeitures, penalties, and fines
connected therewith, including the execution of judgments in all cases decided in its favor by the
Court of Tax Appeals and the ordinary courts. The Bureau shall give effect to and administer the
supervisory and police powers conferred to it by this Code or other laws. (Section 2 of the National
Internal Revenue Code of 1997)

MISSION

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

VISION

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

GUIDING PRINCIPLE

"Service Excellence with Integrity and Professionalism"

CORE VALUES

 God-fearing
 Innovativeness
 Integrity
 Accountability
 Competency
 Transparency
 Patriotism
CHAPTER 2
 SENIOR HIGH SCHOOL DEPARTMENT
PARENT/GUARDIAN/CAREER CONSENT FORM

Instruction: Please complete the following, sign and return to: Ms. Ana Edelaine D. Montegrande

Name of student: KYENJEL CAPE Age: 18

Name of Parent/Guardian: CHARLENE CAPE

Address: Sugarlandia Bacayan, Cebu City

Mobile: 09091627426

Please provide details of medication that must be administered:

Emergency contact details: (If different from above)
Name: ALEX PARADIANG Contact Number: 09420174750

Relationship to the Child: FATHER

CONSENT (please read carefully)

 I agree to my son/ daughter taking part in the Field Work/Immersion in partial fulfilment of the COURSE
to develop the independent and critical skills of the students.
 I confirm to the best of my knowledge that my son/ daughter does not suffer from any medical
condition other than those listed above.
 I fully support the work immersion undertaking of my son/daughter through
minimal financial cost and through my attendance/presence if so desired.
 I consent to my son/ daughter travelling by any form of public transport, minibus or motor vehicle by
land or water in the course of gathering research data.
 I understand that the teacher/school accept no responsibility for any untoward incident, damage or
injury caused by or during attendance based on the attached schedules of the field work/gathering data.

Signed

CHARLENE CAPE
Signature Over printed name

February 26, 2018

 AMA COMPUTER COLLEGE - CEBU CAMPUS
SENIOR HIGH SCHOOL DEPARTMENT
#46 S. CABAHUG ST. CASALS VILLAGE,
CEBU CITY

TERMS AND CONDITIONS UNDER WHICH

ON-THE-JOB TRAINING PROGRAMS ARE CONDUCTED

1. Training programs are from Mondays to Fridays. No overtime and holiday work will be
permitted. The training period cannot be extended in the event of trainee’s absences and
tardiness.
2. AMA CEBU CAMPUS and the company where training is to be conducted will not be
liable for any accident or injury that student trainee may suffer during training period.
3. Normally, the student trainee is not entitled to wage and benefits from the company where
the training is conducted, except when the company is deems is necessary to provide for a
stipend.
4. The student will abide with the company’s rules and regulations and will comply with the
imposed guidelines. Otherwise, his training programs will be cut short and he will be
excluded for further participation programs.
5. The student trainee will exercise diligence in any tasks assigned to him/her.
6. AMA CEBU CAMPUS shall not be held liable for any and all liabilities or any damages
to property or injury to third persons that may be occasioned by the student’s intentional
or irresponsible acts while course of his/her training.

CONFORME:

AMA CEBU CAMPUS TRAINING COMPANY

Ms. Ana Edelaine D. Montegrande Jesus Jason M. Rodriguez

OIC-SHS Principal Authorized Person

Mrs. Judith Campos Kyenjel Cape

School Directress Student
CHAPTER 4
CHAPTER 3
 ACKNOWLEDGEMENT

The success and final outcome of this project required a lot of guidance and assistance from many
people and I am extremely fortunate to have got this all along the completion of my project work.
Whatever I have done is only due to such guidance and assistance and I would not forget to thank
them.

I respect and thank Ms. Ana Edelaine Montegrande, for guiding me on my work immersion. I owe my
profound gratitude to our On the Job Training, who are always there guided us all along, until our
immersion has done. I heartily thanks all the people who help me and always there to guide me .I
am thankful to and fortunate enough to get constant encouragement, support and guidance from all
Teaching staffs of AMA Computer College, which helped us in successfully completing our work
immersion. Also, I would like to extend our sincere regards to all the non-teaching staff of AMA
Computer College for their timely support.
 DEDICATION

This work immersion is dedicated to my family and friends, who is always by my side every
time I need someone to lean on. Without those caring support it would not have been
possible.
DOCUMENTATION