1
INTRODUCTION
On-th On-thee-Jo Jobb-T Train rainin ing g (OJT (OJT)) prov provid ides es a unique unique way way for for stud student entss to obtai obtain n experience outside his classrooms. t is one curriculum requirements for all college students. This program requires a student to finish and complete !"# hours of training$ by using all the %nowledge and by applying all the s%ills and concepts he learned on his course that he pursue. Significance of the On-the-Job Training
On-th On-thee-Jo Jobb-T Train rainin ing g (OJT (OJT)) is sign signif ific icant ant for for the the benef benefit itss of the the stud studen ents ts$$ professionals and to the faculty member. member. t allows students to have a large and wide scope of learni learning. ng. &lassroo &lassroom m experie experience nce alone is not suffic sufficien ientt to cope cope up with with the ever growing career competition. To survive$ hands-on experience on dealing with real-world problems for direct concern is essential. OJT provides a unique way for students to obtain this %ind of practical practical experience. experience. t is also a stepping stone for the students students to become a professional employee and to be b e able ab le to compete with the others. t may provide a good foundation for them to develop their personality to become an effective and productive employee in the future. This study will serve as motivation to college students to study harder in pursuing their dreams. Objectives of the On-the-Job-Training
The trainee must %now the wor%ing environment inside an organi'ation. e must %now how to deal with the people inside the organi'ation he must %now how to respect and to treat his supervisor or his co-wor%ers. e must acquire additional %nowledge$
2
s%ills and techniques that will be useful on his wor%. *lso he must %now how to apply all the %nowledge he have ha ve in a rightful way. Time and Place of On-the-Job Training
The trainee started started his training training in *pril +!$ !#+, and completed in June +$ !#+,$ he is assigned to follow their office hour which is onday to riday$ eight hours a day$ /am to 0pm duty. e conducted his training at 1ureau of nternal 2evenue32evenue 4istrict Office 5o. 0"1 located at 4ulong 1ayan abay$ 1acoor &ity$ &avite. e was assigned on the assessment section under rs. 6ditha 4ela 2ea$ secretary of the 2evenue 4istrict Officer (24O).
3
T! "IN#$%! INSTITUTION
&ac'gro(nd 4uring 7panish 6ra or the +8th and +/th centuries the &hief 2oyal *ccountant
whose function were similar to &ommissioner of nternal 2evenue was &ontador de9 2esultas. 4uring these times$ taxes that were collected from the inhabitants varied from tribute or head tax of one gold mai' annually tax on value of :ewelries and gold trin%ets indirect taxes on tobacco$ wine$ coc%pits$ burlas and powder. 4urin 4uring g early early *mer *meric ican an regi regime me the the count country ry was was rule rule by *mer *meric ican an mili milita tary ry governors. n +;#!$ the first civil government was establishing under
with the creation of eight (/) divisions$ namely? +) *ccounting$ !) &ash$ >) &lerical$ ") nspection$ 0) =aw$ ,) 2eal 6state$ 8) =icense and /) 2ecords. &ollections by the 2eal 6state and =icense 4ivisions were confined to revenue accruing to the &ity of anila. n +;>8$ the 7ecretary of inance promulgated 2egulation 5o. ;0$ reorgani'ing the @rovincial nspection 4istricts and maintaining in each province an nternal 2evenue Office supervised by a @rovincial *gent. *t the outbrea% of
4
On July "$ +;",$ when the @hilippines gained its independence from the Anited 7tates$ the 1ureau was eventually re-established separately. 2evenue 2egulations 5o. B-! B-! dated October !>$ +;"8 divided the country into >+ inspection units$ each of which was under a @rovincial 2evenue *gent (except in certain special units which were headed by a &ity 2evenue *gent or supervisors for distilleries and tobacco factories). The second ma:or reorgani'ation of the 1ureau too% place on January +$ +;0+ through through the passage of 6xecutive Order Order 5o. >;!. The third ma:or reorgani reorgani'atio 'ation n of the 1ureau too% effect on arch +$ +;0" through 2evenue emorandum Order (2O) 5o. "+. n January +;08$ the position title of the head of the 1ureau was changed from &ollector to &ommissioner. The last &ollector and the first &ommissioner of the 12 was Jose *ranas. To strictly enforce the payment of taxes and to further discourage tax evasion$ 2* 5o. !>> or the 2ewards =aw was passed on June +;$ +;0; whereby informers were rewarded the !0C equivalent of the revenue collected from the tax evader. n +;,"$ the @hilippines @hilippines was re-divided re-divided anew into +0 regions regions and 8! inspection inspection districts districts.. The Tobacco nspection 1oard and *ccountable orms &ommittee were also created directly under the Office of the &ommissioner. &ommissioner. The appointment of isael Bera Bera as &ommissioner in +;,0 led the 1ureau to a Dnew directionD in tax administration. The most notable programs implemented were the D1lue aster @rogramD and the DBoluntary DBoluntary Tax &ompliance @rogramD. The proclamation of artial =aw on 7eptember !+$ +;8! mar%ed the advent of the 5ew 7ociety and ushered in a new approach in the developmental efforts of the government. 7everal tax amnesty decrees issued by the @resident were promulgated to
5
enable erring taxpayers to start anew. Organi'ation-wise$ the 1ureau had also undergone several changes during the artial =aw period (+;8!-+;/#). n +;8,$ under &ommissioner 6fren @lanaEs administration$ the 1ureauEs 5ational Office transferred from the inance 1uilding in anila to its own +!-storey building in Fue'on &ity$ which was inaugurated on June >$ +;88. t was also in the same year that @resid @resident ent arcos arcos promul promulgat gated ed the 5ation 5ational al ntern nternal al 2evenue 2evenue &ode of +;88$ +;88$ which which updated the +;>" Tax &ode. *fter the @eopleEs 2evolution in ebruary +;/,$ a renewed thrust towards an effective tax administration was pursued by the 1ureau. DOperation? #$ +;/8$ the 1ureau was reorgani'ed under the administration of &ommissioner 1ienvenido Tan$ Jr. pursuant to 6xecutive Order (6O) 5o. +!8.
6
5umber (T5) and the adoption of the 5ew @ayment &ontrol 7ystem and 7implified 5et ncome Taxation 7cheme. The year +;;> mar%ed the entry into the 1ureau of its first lady &ommissioner$ =iwayway Bin'ons-&hato. n order to attain the 1ureauEs vision of transformation$ a comprehensive and integrated program %nown as the *&T7 or *ction-&entered Transformation @rogram was underta%en to realign and direct the entire organi'ation towards the fulfillment of its vision and mission. #$ !#+#$ a former 12 4eputy &ommissioner$ *tty. Kim 7. Jacinto-enares$ was appointed as the new &ommissioner of nternal 2evenue. 4uring her first few months in the 12$ &ommissioner enares focused on the filing of tax evasion cases
7
under the 2*T6 @rogram$ in compliance with the 7O5* pronouncements of @resident *quino.
igure +) =ogo of 1ureau of nternal 2evenue (12) *ision
LThe 1ureau of nternal 2evenue is an institution of service excellence$ a partner in nation-building$ manned by globally competitive professionals with integrity and patriotismM.
+ission
LThe 1ureau of nternal 2evenue is committed to collect taxes for nation-building through excellent$ efficient and transparent service$ :ust and fair enforcement of tax laws$ uplifting the life of every ilipinoM. Objectives
To achieve ecology by producing and protecting and properly managing the environment
8
To ensure peace and order by strengthening responsible functionaries To ensure transparent and efficient governance by being morally upright$ :ust$ and responsive to the needs of its constituents and community. Core *al(es
Hod 3 earing accountability$ innovativeness$ integrity$ competencies$ transparency and patriotism. %UIDIN% PRINCIP"!
D7ervice 6xcellence with ntegrity and @rofessionalismD
Organi,ational Str(ct(re
9
igure !) Organi'ational structure of 1ureau of nternal 2evenue-24O 5o. 0"1 (nction and Res.onsibilities of the +anagement
The 2evenue 4istrict Officer (24O) is to supervise and responsible in monitoring district office. t also reviews all the doc%ets such as application for Tax &learance &ertificates and &ertificates *uthori'ing 2egistration (&*2s) for income tax$ capital gains tax$ withholding tax$ value-added tax$ estate tax and donor9s tax transactions. 7he approves all the papers to have a &*2 and so that she can sign it. *ssessment 7ection is in-charge in preparing list of taxpayers recommended for audit based on audit program prescribed by number$ conducting field audit investigation of tax cases$ conducting factual verification of requests for reconsideration or reinvestigation of protested cases within its :urisdiction. t is also responsible in conducting verification of tax returns and documents of government agencies and
10
instrumentalities$ private entities$ individuals and selected taxpayers availing of tax exemptions and incentives and in preparing and submitting reports of investigation together with the corresponding doc%ets of taxpayers to reviewing office of the 2egional Office. This section processes application for Tax &learance &ertificates and &ertificates *uthori'ing 2egistration (&*2s) for income tax$ capital gains tax$ withholding tax$ value-added tax$ documentary stamp tax$ estate tax and donor9s tax transactions. t also includes applications for &ontractors9 inal @ayment 2elease &ertificate within its :urisdiction for the approval and signature of authori'ed official$ availment of tax subsidies under existing rules and regulations$ applications and requests for confirmation of tax exemption and forwards report to =egal 4ivision for appropriate action. t ensures the applications or use of computeri'ed accounting system and point of saleGcash register machines for approval of authori'ed official and audits$ all claims for tax creditGrefund$ except those processed by the =egal 4ivision. t prepares tax credit certificate and recommendation$ for refund for approval of authori'ed official. t evaluates protest letters sent by taxpayers and prepares reply for approval or disapproval of authori'ed official or refers to the =egal 4ivision for action. urthermore$ assessment section processes claim for tax credit and refund on erroneously collected internal revenue taxes arising from the application of tax treaty provisions including requests for exemption. t conducts investigation before effecting retirement of business of taxpayers who filed 5otice of 4issolution$ *ffidavit of @ermanent &losure$ 4eath of Taxpayer or those who ceased operations. This section also conducts ocular inspection for the determination of 'onal value of real property and
11
evaluates and processes applications for abatementGcancellation of internal revenue tax liabilities. &ollection 7ection is in charge in monitoring and supervising the collection of all internal revenue taxes within the :urisdiction of the 24O. t evaluates acts and recommends on taxpayer9s request for compromise and payment on installment basis. t encodes all payments$ deposit slips and dishonored chec%s received from 2&Os and issuing discrepancy notice to 2&Os for compliance to collection and deposit requirements. t searches and ascertains the whereabouts of delinquent taxpayersGstopfilers falling under the district9s :urisdiction. t conducts ocular inspection of taxpayer9s premises$ processes requests for installment payment of tax liabilities and maintains installment plan. t enforces collection of dishonored chec%s and accounts receivable or delinquent accounts. Taxpayer 7upport 7ection (T77) is in-charge in delivering fast$ efficient and courteous frontline service to the taxpayers$ provides assistance to taxpayers in the district such as answering of queries$ distributing forms and information materials such as primers$ posters$ streamers$ circulars$ instruction boo%lets. t is responsible in preparing and filing of tax returns$ underta%es tax information dissemination and education campaign in coordination with the *ssessment 7ection and other appropriate offices. t ta%es charge in receiving all %inds of applications and requests for registration$ permit$ certificate$ information updates and T5 together with all required attachments and all formal inquiries and documents from taxpayers. t is also in-charge in processing application for taxpayer record update$ modification of taxpayers9 information$ authority to print receipts and invoices$ registration of boo%s of accounts$ application to use loose-
12
leaf sales receipts and invoices and other registration requirements. t also conducts cancellation of registration$ transfer of registration and generates corresponding certificates and notices$ processes and generates Tax &learance &ertificates and &ertificates *uthori'ing 2egistration for transfer of properties. *dministrative 7ection is in-charge in receiving records and referring all communications to other units in the district office$ disseminates all memorandum orders$ circulars and regulations. t maintains and preserves all useful records and files of the district. t ta%es charge of the requisition and distribution of accountable and nonaccountable forms and other office supplies and the management and safe%eeping of forfeited properties acquired assets within the 24O9s :urisdiction. t processes and issues tax exemption certificates required for availment of scholarship program of schools$ universities and colleges and maintain the district9s facilities. t also ta%es charge in the preparation of 4isbursement Bouchers for payment of expenses related to office operations. *dministrative 7ection underta%es the preparation of materials to be used in seminars$ dialogues and symposia to be underta%en by the district. t attends to all personnel matters of the district and performs other functions as may be assigned. The parties shall mutually agree for the training of the student-trainee concerned for a total of !"# hours per student during regular wor%ing days. The inclusive training period started from *pril !#+, to June !#+,. The institution shall not be held liable to the student-trainees for any fortuitous events consequences that may arise during the course of their training when such event happened outside their official time of wor%.
13
The institution shall closely supervise the trainees in underta%ing their approved plan of wor% activities. The coordinator shall visit the trainees at least once a month for the whole duration of the training. The student-trainees shall be obliged onto abide the policies$ rules$ and regulations and the li%e of the company or institution.
14
T! TR$ININ% $R!$
De.artment (nction
&ollection 7ection is in charge in monitoring and supervising the collection of all internal revenue taxes within the :urisdiction of the revenue district office and also evaluates$ acts and recommends on taxpayer9s request for compromise and payment on installment basis. This section is responsible in %eeping and maintaining history cards (12 orm 5o. !8#,)$ records all actions ta%en on each doc%et or case$ analy'es doc%ets with delinquent accounts and to determine the most effective means of collecting such delinquencies. t issues notice of delinquency to taxpayers with pending tax liabilities coordinates with pertinent government offices in gathering information on assets or properties of taxpayers with delinquent accounts supervises all revenue collection officers (2&Os) assigned in the different cities or municipalities under the district9s :urisdiction monitors cash and forms accountabilities of 2&Os and acts on any discrepancies in 2&O9s reports. n addition$ this section is assigned to encode all payments$ deposit slips and dishonored chec%s received from 2&Os. t issues discrepancy notice to 2&Os for compliance to collection and deposit requirements. t searches and ascertains the whereabouts of delinquent taxpayersGstop-filers falling under the district9s :urisdiction conducts ocular inspection of taxpayer9s premises$ processes requests for installment payment of tax liabilities and maintains installment plan. t enforces collection of dishonored chec%s and accounts receivable or delinquent accounts.
15
&ollection section coordinates with government agencies$ 5ational 1ureau of nvestigation (51)$ 7ecurities and 6xchange &ommission (76&)$ =and Transportation Office (=TO)$ 2egister of 4eeds$ 1ureau of mmigration and 4eportation$ ntelligence offices$ police agencies and others in gathering information of taxpayers with pending tax liabilities and dishonored chec% cases in enforcing their tax lien. t also recommends the liftingGcancellation of the
Collection Staff
Collection Staff
Collection Staff
Collection Staff
ig(re /.Organi'ational structure of &ollection 7ection acilities
The trainee conducted his training at &ounter /$ the only collection counter in 12-24O 5o. 0"1 1acoor &ity$ &avite where he was tas%ed in receiving 1an% Transmittal$ ncome Tax 2eturns (T2)$ selling of documentary stamps$ receiving monthly$ quarterly returns and collection of other documents of taxpayers necessary to be filed.
16
!0(i.ment
The 1ureau of nternal 2evenue$ 24O 5o. 0"1 1acoor &ity$ &avite has the following equipments? *cer and =enovo 4es%top &omputers running under . Others are =exmar% @rinters$ acsimile achine$ @hotocopier achine$ 1iometric$ 2&O7 with portable thermal printer$ typerwriter$ <- odem$ router$ repeater$ and landline telephones. 1or'ing Policies and Proced(res
The trainees must come early especially on ondays to attend the flag ceremony. They have been told about observing courteousness and greet the employees inside and outside of the office whether in what section they belong to. They are required to wear school uniform every onday and any organi'ational shirts of the school for Tuesday up to Thursday$ and the trainees are permitted to wear normal t-shirts or polo on riday. Trainees are required to always wear closed shoes$ .49s and nameplate inside the office during the training hours.
17
T! TR$ININ% !2P!RI!NC!
Tas' Performed
6very onday$ the trainee was obliged to attend the flag ceremony to be lead by a prayer song then @hilippine national anthem$ panunumpa sa watawat, 12 theme song$ and statement of the mission$ vision$ and core values. *fter the flag ceremony$ there is a regular activity of the government institution and participated by all employees$ the LThought of the 4ayM program which was set by the administrative staff as their motivational program for the entire 12 24O-0"1 employees. The trainee also regularly reported to rs. 6lma Theresa 7. Hauna$ the chief administrative officerGOJT coordinator$ s. =eilani *tien'a and s. ichelle 4eblois$ administrative staffs$ and to his supervisor$ rs.6ditha *. 4ela 2ea the revenue collection officer. The trainee must log in two log boo%s$ one at the main door and to the administration9s OJT log boo%. On the first wee%$ the trainee was oriented by s. ichelle 4eblois about the rules and regulations inside the office$ the do9s and don9ts such as wearing proper clothes$ wearing of accessories$ using electronic devices$ politely greeting all employees as well as the taxpayers and assisting them if needed$ reporting to the respective supervisors and administrative staff at exactly / o9cloc% in the morning and lastly$ always attending the opening flag ceremony every onday$ and wearing 4 all the time inside the facility. The trainee also oriented by his supervisor$ rs. 6ditha *. 4ela 2ea about the trainee9s tas%s such as chec%ing 1atch &ontrol 7heet or 1&7$ receiving$ sorting$ and segregating ncome Tax 2eturns or T2$ forwarding it to the &hief &ollection Officer$ encoding of no payment and with-payment returns$ and selling documentary stamps. n times wherein
18
there is no retrieval of tax returns from the ban%s$ the trainee was once as%ed to assist and help at the *ssessment Office to attend the tax payer9s follow-ups on their &*2 release and &ollection Office to inquire on the ntegrated Tax 7ystem or T7 if there is any unuploaded payments from the ban%s.
S.ecific $ctivities $ssigned Da3 4 5$.ril 467 6849:
The trainee is mostly too observed about the tas% given to other OJT trainees for him to be well oriented while the co-trainer explains what are do9s and don9ts on every tas% that might be given to him. The trainee noticed that one computer on the frontline is not wor%ing so he decided to fix it and he :ust noticed that they are some cables that are not well attached and the power turns bac% on that computer and it wor%s so well. Da3 6 5$.ril 4/7 6849:
The trainee together with his co-trainees reported to s. ichelle 4eblois for the orientation and was assigned to their respective supervisors. e was assigned to rs. 6ditha *. 4ela 2ea$ who too% him to sorting the tax returns from different ban%s in the province of &avite. *lso rs. 4ela 2ea informed that the trainee must attend on flag ceremony every onday. *fter their orientation together with trainee9s co-trainees they were assigned to their respective supervisor.
19
Da3 / 5$.ril 4;7 6849:
The trainee was ordered to replace those old numbers 4 by editing and printing new version of 4s and putting it with new 4 case and 4 holder. Those number 4 is use to organi'e and determine those who comes first by giving them this 5umber 4s. Da3 ; 5$.ril 4<7 6849:
The trainees have observed that the Anclaimed 4s are unorgani'ed therefore he made an 4 organi'er in which the 4s are organi'ed alphabetically so it would be easier to find a specific 4 of a customer when they are ready to claim it. Da3 = 5$.ril 687 6849:
The trainee started to finish the last batch of replacement of 4s. The trainee supervisor came and gave the trainee a tas% find the pending doc%ets on the cabinet. Then the trainee proceeded in encoding the received documents and preparing for transmittal. e receives some phone calls from taxpayers as%ing for the status of their documents. Da3 9 5$.ril 647 6849:
The trainee was assigned in rontline in counter no. /$ answering inquiries of some customers while selling 4ocumentary stamps to those who need it as a one of their requirement in filing application forms. *lso the trainee is assisting those customers who are lost in their procedures and put in the right place those who incorrectly fall in the wrong line.
20
Da3 > 5$.ril 6=7 6849:
The trainee was transferred to am Higi to be in replaced of other OJT students who are absent on that day :ust for temporary. The trainee was :ust borrowed by am Higi and he was ordered to encode some names of her clients together with their T5 for it to be organi'ing properly and will be easy to search. Da3 ? 5$.ril 697 6849:
The trainee has returned to *dmin9s office and wor% on organi'ing and separating 1&7 sheets of =andban% of the @hilippines. The trainee was appointed to answer phone calls on simple update and some simple queries about the process. The trainee receives fax mail from the taxpayer and give it do the registration section$ that mail is the information about the taxpayer for the transfer of tax. Da3 < 5$.ril 6>7 6849:
The trainee was assigned to supply room to list the quantity of every office supplies left and put every office supplies being supplied to their respective places. *lso he was assigned to do a tas% requested by other employees to encode a list of her clients that day together with clients9 basic in formations about their businessGes. Da3 48 5$.ril 6<7 6849:
On the+#th day$ same place$ the trainee was assigned to organi'e the entire employee9s private folder and removes the unnecessary things inside the supply room. *lso he organi'ed the new batch of transmittals.
21
Da3 44 5+a3 67 6849:
The trainee was assigned to stoc% room to organi'e every 2egistered 1usinesses9 receipts. is supervisor also assigned him to sort the documents that were already done by the revenue officer so that it can be forward to 2evenue 4istrict Officer (24O). The trainee was able to finish his tas% after lunch brea%. n the afternoon$ his supervisor as%ed him to forward it to the office of the 24O. Da3 46 5+a3 /7 6849:
The trainee was assigned on &*2 section$ in charge of answering calls$ listing registered and finished files of a customer and releasing of customer9s paper if it is already approved. e had also arranged the files received that day according to their registration date. Da3 4/ 5+a3 ;7 6849:
The trainee was assigned to collection office to double chec% the count of every money and lists the quantity of every different paper money. e also assisted taxpayers regarding to their inquiries and concerns on what is the status of their documents. e answers lots of phone calls on that day and chec% if the client9s processing of 12 paperGs isGare done. Da3 4; 5+a3 =7 6849:
On his +"th day of his training$ the trainee has encoded the account number of every customer who owns businesses and classifies them if they have paid taxes on time or not. The trainee didn9t stop until the flow of customers on the line is not yet finish.
22
Da3 4= 5+a3 97 6849:
The trainee has organi'ed every 1&7 (1atch &ontrol 7heets) of Anion 1an%$ which is the most unarranged 1&7. The trainee was assigned in his wor%ing place to chec% the T5 and encode the doc%ets that he receives that day. 1efore the training hours end$ he arranged his wor%ing place$ ready for tomorrow. Da3 49 5+a3 487 6849:
rom yesterday9s tas%$ after finishing all the 1&7 of every ban% the trainee arranged it by their 1&7 number and ban% branches. The trainee listed the 1&7 and prepared it to be delivered to 7ir Tom who handles bac%ed up copies of 1&7 tomorrow. Da3 4> 5+a3 447 6849:
=ater that day$ the trainee delivered all the 1&7 from every ban% to 7ir Tom and ordered the trainee to double chec% all the 1&7 if nothing is lost$ same as what the trainee is doing on *dmin section while organi'ing 1&7s. Da3 4? 5+a3 467 6849:
The trainee was borrowed by am 2acy (&ounter + ront liner) to encode all of the client9s information paper that has already passed through her. The trainee encoded every am 2acy9s client name$ T5$ address$ the name of their businessGes$ and the date when the client9s business is already registered. Da3 4< 5+a3 4/7 6849:
The trainee did the same thing as what did he did yesterday. 6ncoding all the basic information of its client required in registration of their business. n the afternoon
23
after finishing the encoding of am 2acy9s orders$ the trainee assisted the other section and other staff and trainees because he finished his tas% and he was given rest by his supervisor. Da3 68 5+a3 497 6849:
The trainee reported first to his supervisor and then to the admin section. e prepared all equipment9s needed in printing of transmittal such as papers$ staple$ paper clips and paper clamps. The trainee encoded the doc%ets that he received that day. Da3 64 5+a3 4>7 6849:
The trainee was assigned in chec%ing of T5 of taxpayers and he print the transmittal of the doc%ets for the report on O56TT section. They bring down the doc%ets on *24O and he encodes the doc%ets that received that day. Da3 66 5+a3 4?7 6849:
The trainee was assigned to encode the doc%ets that receive today and he finishes it early. n afternoon he follows up only a claim stub in O56TT section he assists only a taxpayer for follow up. *fter finishing his tas% early he sits on the counter / assisting customers while selling documentary stamps. Da3 6/ 5+a3 4<7 6849:
On this day$ his supervisor assigned him to sort the files received from January !#+, to ebruary !#+,. e was able to finish his tas% after lunch brea%. n the afternoon$ his supervisor gave him a new tas% he encoded the doc%ets receive today and he printed a transmittal for the doc%ets.
24
Da3 6; 5+a3 687 6849:
The trainee was assigned to encode the doc%ets that receive today and he finishes it early. n afternoon he follows up only a claim stub in O56TT section he assists only a taxpayer for follow up. e also assists other trainees on organi'ing transmittals after his tas% on O56TT section. Da3 6= 5+a3 6/7 6849:
The trainee was assigned to counter +#. e was on frontline assisting other employees to loo% on some client9s papers which are a little bit hard to find because they are actually hundreds of papers beside them and they need assist to ma%e the transaction of every client as quic% as possible. Da3 69 5+a3 6;7 6849:
On that day on &ounter +# again$ the employee said that he needs the trainee for one more wee% at least because he has a lot of tas% to do including the papers which must be submitted immediately to the 24O. One of the employee teaches the trainee about the tas% which is given to employee sitting in counter +#. The trainee was watching and practicing about the tas% which will be given to him for his last wee%. Da3 6> 5+a3 6=7 6849:
The trainee starts wor%ing on counter +#. e was assigned to %now the T5 information of every client who need it and write it down on paper. The trainee also assisted other employees regarding with the T5 4 requirements of their clients.
25
Da3 6? 5+a3 697 6849:
The trainee was assigned to verify the T5 numbers of thousands of employees from big companies in @6N* 2osario. e was ordered to recogni'e who have T5 4 and who have not and listed on a paper so that those who have no T5 4 can comply because it is required for them as a proof that they are paying their taxes which is their responsibilities. Da3 6< 5+a3 6>7 6849:
The trainee still wor%s on verifying the T5 information of employees from 1ig companies of @6N* 2osario. The trainee was also assigned to assist some clients who have lost their 4 and forgot their T5$ so the trainee would be the one to search for their T5 information and write it down for their client. Da3 /8 5J(ne 47 6849:
The trainee finished his wor% on verification on @6N* employees on counter +# leaving him the tas% of assisting the verification of T5 of every client that need it. The trainee also assisted the other trainees on their tas%. Da3 /4 5J(ne 67 6849:
On the last day of the trainee in his OJT$ the trainee sang on admin section to get the completion certificate of On the Job Training and he too% picture to the other staff and other employees. The trainee goes to his supervisor and he get the evaluation form and he say than% you to his supervisor.
26
Observed Strengths and 1ea'nesses in the Training $rea
t must be essential for the trainee to conduct observation and understand the nature of wor% performed before or during his training. The trainee observed that the place was monitored by the &&TB so that they can easily monitor in what are happening inside the whole facilities. On the ground level there are monitor that shows the place for which &&TB is located so taxpayer could %now already if there are many people upstairs. *lso inside the office of 24O there are monitors so they can %now what her employees are doing. Trainee observes that the institution has set of regulations necessary to guide the employees and taxpayers. The mission$ vision$ ob:ectives and the core values ma%e them motivated on their wor%.
On-the-Job-Training is one curriculum for the trainee to experience the wor%ing environment today. t is for the benefit of the trainee to develop existing s%ills and acquire new ones to become competitive for employment in the future. The trainee experienced some difficulties in the training area such as handling difficult situations and to cope up to the challenges inside the nstitution.
27
SU++$R@
The trainee have learned a lot in the company that he chose to wor% unto in so many terms specially in %nowing the right taxes such as the 4ocumentary 7tamp Tax$ 6state Tax$ ncome tax and so on$ even the different tax exemptions that ignored during school days. is &hief administrative officers usually guide and teach the trainee in some operations in the 1ureau$ such as the papers to be transferred in the regional office. The trainee was assigned in different tas% and place and encountered different types of problem and solved it not only by his own but with the help of his co-trainee$ co-wor%er and most especially his supervisor.
28
R!!R!NC!S
Tanael$ James *nthony (June !#+0)? Narrative report of on-the-job training experience at Bureau of Internal Revenue RDO No. !b Bac oor "it#, "avite. 1ureau of nternal 2evenue (!##0)? BIR $istor#. 2etrieved fromwww.bir.gov.ph 1ureau of nternal 2evenue 24O 5o. 0"1$ *dministrative 7ection (June #0$ !#+0)
29
$PP!NDIC!S
30
$..endiA 4
&urriculum Bitae
31
*ppendix igure +. * scan of the resume of the trainee
32
$..endiA 6
2ecommendation =etter
33
*ppendix igure !. * scan of recommendation letter
34
$..endiA/
emorandum of *greement
35
*ppendix igure >. * scan of memorandum of agreement
36
*ppendix igure >. &ontinued
37
$..endiA ;
=ocation ap
38
*ppendix igure ". =ocation map of 1ureau of nternal 2evenue-24O 5o. 0"1.
39
$..endiA =
*ccomplished 6valuation orm
40
*ppendix igure 0) * scan of accomplished evaluation form
41
*ppendix igure 0. &ontinued
42
*ppendix igure 0. &ontinued
43
*ppendix igure 0. &ontinued
44
*ppendix igure 0. &ontinued
45
$..endiA 9
&ertificate of &ompletion
46
*ppendix igure ,. * scan of certificate of co mpletion
47
$..endiA >
4aily Time 2ecord
48
MEDRICK D. SANTILLAN
MEDRICK D. SANTILLAN
MEDRICK D. SANTILLAN
MEDRICK D. SANTILLAN
*ppendix igure 8. * scan of daily time record of the trainee
49
*ppendix igure 8. &ontinued
50
$..endiA ?
51
*ppendix igure /. The 12 1uilding
*ppendix igure /. &ollection 7ection
52
$..endiA <
6nglish &ritic &ertification