BIR implements nationwide Oplan Kandado

Transcription

1 Volume 11 No. 1 BIR implements nationwide Oplan Kandado By Eleonor Capili BEWARE TAX CHEATS! Oplan Kandado is now here to get you. Under the program, business operations of non-compliant taxpayers will be suspended and their establishments will be temporarily closed if they will be found to have violated certain tax laws. Oplan Kandado is an initiative of Commissioner Sixto S. Esquivias IV that aims to intensify the Bureau s enforcement operations through strict imposition of prescribed administrative sanctions for non-compliance with the basic tax requirements. It will be implemented nationwide by all Revenue District AFTER TWO YEARS of extending support to the Bureau of Internal Revenue (BIR), the Millennium Challenge Account-Philippines Threshold Program Technical Assistance Project (MCA-PTP TAP) held its culminating activities last January 30 at the BIR National Training Center. On that day, the BIR National IT Training Offices following the provisions of Revenue Memorandum Order (RMO) No issued by the BIR last January 23. Pursuant to the said RMO, business operations can be suspended or temporarily closed for the following grounds: failure to issue receipts or invoices by a VATregistered or registrable taxpayer; failure to file a VAT return; understatement of taxable sales or receipts by 30% or more of the correct amount thereof in the case of a VAT-registered or registrable taxpayer; or failure to register. The closure of a business establishment shall last for a period of not less than five (5) days, and shall be in force Culminating activities held for MCC Phils. Threshold Programs UNVEILING. Commissioner Sixto S. Esquivias IV (right) and USAID Mission Director Jon D. Lindborg (left) unveil the marker of the BIR National IT Training Facility as part of the inauguration ceremony held last January 30. (Photo provided by TIED) By Rowena Altura February 2009 BIR implements...to p.2 Facility was inaugurated and turned over to the BIR, together with the Nationwide Rollout of Computerized Systems (NRCS) and the Human Resource Information System (HRIS). The turnover ceremonies marked the culmination of the technical assistance provided to the BIR by the MCA-PTP TAP. Over the years, MCA-PTP TAP has sought to strengthen the Government of the Republic of the Philippines (GRP) anticorruption initiatives and to improve compliance and enforcement at the country s principal revenue collection agencies. The Threshold Program was administered by the United States Agency for International Development (USAID), who contracted the services of the Management Systems Culminating activities...to p.2 BIR PRIORITIES! Exceed BIR revenue target of P 910 Billion (tentative) for 2009! Improve taxpayer satisfaction and compliance! Improve taxpayer and taxfiler base Taxability of HMOs clarified By Aileen Marquez THE BIR ISSUED Revenue Memorandum Circular (RMC) No last January 28 to clarify the taxability of Health Maintenance Organizations (HMOs) and revoke BIR Rulings related to the said industry. The issuance of said RMC was made in the light of revocation of BIR Ruling No. DA (VAT-054) issued in favor of MEDICard Philippines, Inc., which was circularized last January 15 in RMC No Pursuant to RMC No , the provisions in BIR Ruling No still prevail, which states that HMOs are subject to Value-Added Tax (VAT) and the basis for computing the VAT shall be the membership fees received from the members undiminished by any amount paid or payable to owners /operators of hospitals, clinics and medical and dental practitioners. The said Ruling has been explained in Revenue Regulations No , which categorically mentioned that HMO s gross receipts shall be the total amount of money or its equivalent representing the service fee actually or constructively received during the taxable period for the services performed or to be performed for another person, excluding the Value-Added Tax. The compensation for their services representing their service fee is presumed to be the total amount received as enrollment fee from their members plus other charges received. In view of the said provisions, RMC No revoked BIR Ruling Nos. DA (VAT-019) 121; DA (C-032) and DA (VAT-026) that were issued in favor of Health Maintenance Inc., Asalus Corporation and Maxicare Health Corporation, respectively.

2 2 BIR implements...from p.1 until the violation is rectified by the concerned taxpayer. To create public impact and increase taxpayers awareness of the BIR s intensified campaign to penalize non-compliant taxpayers, the Bureau will widely publicize the suspension and temporary closure of business operations through issuance of press releases, conduct of press conferences, and, when possible, through televised coverage of the actual closure of business establishments. The suspension and temporary closure of business shall not preclude the BIR Culminating activities...from p.1 International (MSI) to implement the approximately $20 Million technical assistance project. The event was graced by key officials from the USAID, MCA-PTP TAP and the BIR. Notably present were USAID Mission Director, Jon D. Lindborg; USAID Chief of Office for Economic Development and Governance (OEDG), Christian Hougen; USAID Cognizant Technical Officer, Carlos Gavino; BIR Commissioner Sixto S. Esquivias IV; BIR Deputy Commissioners Lilia C. Guillermo, Nelson M. Aspe, Celia C. King, Gregorio V. Cabantac and Danilo A. Duncano; BIR Assistant Commissioners Charo E. Curiba and Leonor V. Rogers; Chief of Party of MCA-PTP TAP, Phyllis Cox; and MCA-PTP TAP s Component Manager for BIR, Januario Aliwalas. Undersecretary Estela Sales of the Department of Finance (DOF) delivered the keynote message in behalf of Finance Secretary Margarito B. Teves. She underscored the importance of the HRIS and the NRCS in supporting the BIR s drive to address the issues of corruption and prevalent tax evasion. Inauguration of the BIR National IT Training Facility The inauguration of the BIR National IT Training Facility started with the ceremonial cutting of the ribbon and unveiling of the marker done by Director Lindborg and Commissioner Esquivias. It was followed by the blessing of the facility officiated by Reverend Father Dante Venus. MCA-PTP TAP funded the refurbishment of the National IT Training Facility NATIONAL from filing the appropriate charges under the Run After Tax Evaders (RATE) Program of the Bureau, if evidence so warrants, against the taxpayer concerned or responsible officers of the corporations (in case of corporate taxpayers). The Closure Order shall only be lifted by the BIR when there has been: a) subsequent filing or amendment of returns with the payment of the tax inclusive of statutory penalties; b) subsequent registration with the payment of the corresponding compromise penalties; c) payment of deficiency taxes inclusive of penalties corresponding to the sales where no invoices/ for the continued capability building of new and existing BIR personnel to support the sustainability of implementation of the NRCS and other BIR programs. The training facility has 45 seats equipped with the latest computers, LCD projectors, printers, sound system, and other training-related equipment. The main training area can be sub-divided into three classrooms, each of which can SHOW OF APPRECIATION. Commissioner Sixto S. Esquivias IV awards a Plaque of Appreciation to USAID Mission Dircetor Jon D. Lindborgh last January 30. (Photo provided by TIED) accommodate 15 participants. The symbolic key to the National IT Training Facility was turned over by Director Lindborg to Commissioner Esquivias and Deputy Commissioner King, as head of the Resource Management Group, the office in charge of maintaining and administering the use of the training facility. MCA-PTP TAP also supported the refurbishment of the IT Training Centers in Cebu (for the Visayas regions), Baguio (for the Northern Luzon regions) and Tagum (for the Mindanao regions). Turnover of the HRIS Another highlight of the MCA-PTP TAP culminating activities was the ceremonial turnover of the HRIS to the BIR. Director Lindborg turned over to Commissioner receipts have been issued; and d) payment of deficiency taxes inclusive of penalties corresponding to the understatement of taxable sales or receipts. The lifting of the Closure Order shall not release the taxpayer from the compliance requirements and from the penalties prescribed by the Tax Code for the violation, which shall be dealt with by criminal prosecution or by compromise settlement. The policies and implementing guidelines governing the nationwide implementation of Oplan Kandado are specified in RMO No (see full text at Esquivias and Deputy Commissioners Guillermo and King binders containing the list of equipment and software donated by MCA-PTP TAP to the BIR, which were used for the HRIS implementation. The MCA-PTP TAP provided technical and management assistance for the development of the BIR s HRIS. The installation of the HRIS within BIR required significant amount of data conversion for which the MCA-PTP TAP also provided substantial support. In addition, MCA-PTP TAP also provided HRIS users training; change management training; and technical training to ensure that BIR has the skills and capability to manage, operate, and, if necessary, modify the HRIS in the future. The HRIS has eleven (11) modules, namely: Organizational Management, Personnel Administration, Medical/Dental Records, Medical/Dental Supplies, Library, Performance Evaluation, Training and Events Management, Property Accountability, Forms Accountability, Time Management and erecruitment. Through the HRIS, BIR will be able to plan and implement more responsive human resource development programs in a sustained manner, as well as monitor and evaluate employee performance based on merit, integrity, professionalism and accountability. Turnover of the NRCS The NRCS was the last project turned over by the MCA-PTP TAP to the BIR. Commissioner Esquivias, together with Deputy Commissioners Guillermo and Aspe, received from Director Lindborg binders containing the Culminating activities...to p.5

3 RR 1, CALASIAO, PANGASINAN As a prelude to the implementation of Oplan Kandado prescribed under Revenue Memorandum Order No , the region conducted Oplan Silip in business establishments under its Revenue District Offices (RDOs) from January 14 to 16 and on January 19. Oplan Silip is a special project of the region whose objective is to apprehend non-compliant taxpayers in the region. It focuses on the conduct of sales reading of cash register machines/pointof-sale (CRM/POS) machines and sales receipting software of business establishments as well as conduct of post-evaluation of accredited/registered CRM/POS machines. The four-day Oplan Silip operation was conducted by a team headed by Regional Director Tomas Rosales and Asst. Regional Director Gerardo Florendo. The said team was composed of Revenue Officers from the six (6) RDOs of the region; Intelligence/Investigating Officers of Special Investigation Division and technical staff from the Revenue Data Center-Central Luzon. Oplan Silip operations were conducted in coordination with media people, local police officers and local government officials. REGIONAL 3 Pangasinan region conducts Oplan Silip By Revenue Region No. 1 RR 17, BUTUAN CITY In line with the Bureau s nationwide gift-giving activity The sales reading/reports that we were able to secure through Oplan Silip will be used as initial data in our monitoring of taxpayers compliance and in evaluating declarations in their tax returns, Director Rosales said. During the operations, some cash register machines were sealed due to major violations, while those found to have minor violations were penalized accordingly. Butuan revenuers conduct gift-giving activities GIFT-GIVING. Regional Director (RD) Marcelinda Omila-Yap (3rd from L, standing) and Asst. RD Hermeno Palamine (partly hidden), together with other officials and personnel of RR 17 pose for a souvenir photo during their gift-giving activity held in the Obstetrics Charity Ward of the Provincial Hospital in Butuan City last Christmas season. By Mary Grace Tan OPLAN SILIP. Regional Director (RD) Tomas Rosales (top photo, right) and Asst. RD Gerardo Florendo (2nd from right), together with a team of revenuers from RR 1 (in red shirts) check the tax compliance of a business establishment during the region s Oplan Silip operation in Pangasinan last January. last Christmas season, the region distributed grocery items to chosen beneficiaries last December 18. Regional Director (RD) Marcelinda Omila- Yap and Asst. RD Hermeno Palamine, together with the region s officials and personnel, distributed gift items to the Obstetrics Charity Ward patients of the Provincial Hospital in Butuan City. The group then proceeded to the Por Cristo Home of the Abandoned Elderly in Barangay Abilan, Buenavista, Agusan del Norte and distributed grocery items to thirty-six (36) abandoned elders. Outreach Programs were also conducted by the region s Human Resource Management Unit personnel who went to Tagpulangi, Butuan City to distribute gifts to more than sixty (60) beneficiaries and by the Taxpayer Assistance Unit personnel who gave Christmas cheers to the Home for Abandoned Girls. Finally, the Assessment Division personnel hosted a Christmas Party at the Balay Silongan Boys Home in Andaya Subdivision last December 20.

4 4 REGIONAL BIR Manila holds dialogue with Mayor Lim By Hector Perez RR 6, MANILA Revenue officials of the region and its district offices had a dialogue with Manila Mayor Alfredo Lim last January 20 to further strengthen the BIR- LGU partnership. Discussed during the dialogue were various issues and concerns of the Revenue District Offices with the City of Manila. Revenue officials sought the help of local officials to improve their tax collection that will mutually benefit the BIR and the City. Aside from Mayor Lim, other City officials present were City Treasurer Erlinda Marteja, Chief of Staff Ric de Guzman and Secretary to the Mayor, Rafaelito Carayblas. Revenue officials present were Regional Director Zenaida Garcia; Asst. Re- DIALOGUE. Officials of RR 6 Manila and its district offices, led by Regional Director Zenaida Garcia (7th from right), pose for a sourvenir photo with Manila Mayor Alfredo Lim and other City officials after their dialogue with the Mayor last January 20. gional Director Jonas Amora; Revenue District Officers (RDOs) Claire Corpus, Nelson Traje, Petronilo Fernando, Jun Casals and Ted Huelva; Asst. RDOs Jun Cabantac, Laura Salita, Rudy Mendoza and Amparo Duque; SID Chief Pablito Dy; Group Supervisor Carol Labao; and Technical Assistant Aldo Esmeña. Computerized systems launched in Lagawe, Ifugao By RDO No.12 RDO 12, LAGAWE, IFUGAO Under the Bureau s Nationwide Rollout of Computerized Systems (NRCS) Project, four (4) computerized systems were launched in the district last November 13. RDO No. 12 is the third Revenue District Office that was computerized under the NRCS Project in the Cordillera Administrative Region (CAR). The computerized systems that were launched are: Registration; Collection and Bank Reconciliation; Returns Processing; and Taxpayers Accounting Systems. This development will definitely benefit not only all of us revenuers here in the district, but more importantly our taxpaying public. These computerized systems will certainly help us improve our delivery of services to our customers, Revenue District Officer (RDO) Elena Rillera said. Assistant Commissioner James Roldan of the Bureau s Legal Service delivered a message in behalf of Commissioner Sixto S. Esquivias IV. Other revenue officials present were Assistant Commissioner Leonor V. Rogers of the Human Resource Development Service; Revenue Data Center Head Soliman Dabocol; Division Chiefs Cynthia Rabang of Quality Assurance Division; and Asst. RDO George Caburao. The event was also graced by Charmaine Lynn of the Management Systems International. Ifugao revenuers join lantern parade RDO 12, LAGAWE, IFUGAO The district office joined the Lantern and Torch Parade sponsored by the Provincial Government of Ifugao last December 17. The said parade, with the theme Light up People s Lives, was highlighted with a lantern contest where the district office s entry is an eleven-foot lantern bearing the BIR centennial logo. Revenue District Officer Elena Rillera and Asst. RDO Peter George Caburao, together with the district personnel, carried the lantern with torches. This is one of the activities in our province that we don t fail to attend annually because this is one way of establishing good rapport with our taxpaying public, RDO Rillera said. (By George Caburao)

5 New Revenue Issuances RMO No Amends and consolidates the guidelines in the conduct of surveillance and stock-taking activities, and implements the administrative sanction of suspension and temporary closure of business RMO No Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns RMC No Publishes the full text of Circular Letter No entitled Guidelines Implementing Administrative Order No. 228 and the President s Directive dated May 31, 2008 RMC No Circularizes the revocation of BIR Ruling No. DA (VAT-054) issued to MEDICARD Philippines Inc. RMC No Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2008 RMC No Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No CF) until February 27, 2009 RMC No Circularizes the file formats to be used in the submission in electronic form of Alphabetical List of Employees and List of Payees, which form part of the Annual Information Return (BIR Form No. 1604CF - July 2008 ENCS) and the Semestral List of Regular Suppliers by Top 20,000 Private Corporations RMC No Circularizes the revocation of BIR Rulings similar to BIR Ruling No. DA (VAT-054) and clarifies the VATability of Health Maintenance Organizations (HMOs) FEATURES 5 Culminating activities...from p.2 list of equipment donated to the BIR by MCA-PTP TAP for the nationwide rollout of the ITS. In addition, a cake with a replica of the Philippines showing the NRCS rolled out sites was also presented. Director Lindborg lighted a candle and handed it over to Commissioner Esquivias who, in turn, placed it on the cake to symbolize BIR s acceptance and commitment to sustain the implementation of the ITS in the rolled out sites. The NRCS was first implemented by the BIR in March 2007 with the rollout of four (4) front-end systems under the Bureau s Integrated Tax System (ITS) in RDO No. 59-Lipa City. To date, sixty-seven (67) Revenue District Offices (RDOs) and twelve (12) Regional Offices were computerized under the NRCS through the support of MCA-PTP TAP. Four (4) more RDOs are scheduled for hard launch in February while the remaining four (4) RDOs from the ARMM will also receive support from the MCA- PTP TAP in terms of site preparation. With the ITS already in place in the NRCS-rolled out sites, a standardized and systematic collection procedure is now in place that will support the BIR s goal of increasing revenue collections and improving operational efficiency and transparency. Happy Birthday OIC-Asst. Reg. Dir. Manuel V. Mapoy Jan. 02 OIC-RDC Head Agnes P. Zafe Jan. 02 ARDO Marciano P. Felipe, Jr. Jan. 02 OIC-Chief Armando G. Garcia Jan. 03 OIC-Chief Tita V. Montero Jan. 04 OIC-ARDO Venus T. Gaticales Jan. 04 Asst. Reg. Dir. Nuzar N. Balatero Jan. 05 RDO Rodolfo B. Mindanao Jr. Jan. 05 OIC-Asst. Chief Ligaya P. Laconico Jan. 05 OIC-Asst. Chief Mary Ann C. Garcia Jan. 05 ACIR James H. Roldan Jan. 07 CRO Hospecio M. Luna Jan. 07 ARDO Josephine B. Catamco Jan. 08 RDO Judith G. Pacana Jan. 09 OIC-Asst. Chief Jesus M. Bondoc Jan. 09 Asst. Chief Arlene V. de Guzman Jan. 10 RDO Alejandro T. Polca Jan. 11 Asst. Chief Lucila A. Fernando Jan. 11 CRO Honorata S. Aguilar Jan. 11 OIC-Chief Marivic G. Tulio Jan. 13 Asst. Chief Delfin G. Usi Jr. Jan. 13 Asst. Manager Agnes B. Santos Jan. 14 Chief Wilhelmina P. Quero Jan. 15 OIC-Asst. Chief Isedro G. Arceña Jan. 15 RDO Marcelino M. Quito Jan. 16 ARDO Anthony A. Bayona Jan. 16 Asst. Reg. Dir. Edmund B. Lladoc Jan. 17 OIC-ARDO Rhodora G. Icaranom Jan. 17 RDO Jose P. Paulino Jan. 19 OIC-Chief Lourdes S. Perez Jan. 19 OIC-Chief Ma. Elena C. Tan Jan. 19 NRCS will also pave the way for the establishment of a comprehensive taxpayers database that will facilitate the identification of individuals and entities who commit tax evasion and other violations of the Tax Code. MCA-PTP TAP s support to the NRCS implementation included the following: training of approximately 1,500 revenue personnel nationwide on how to use and manage the ITS; donation of approximately 500 desktop computers; installation of required network cabling and electrical connections in NRCS sites; procurement of equipment and office furniture needed to support the use of ITS in the rolled out sites; and the encoding of data from more than 2.2 Million tax returns. In his message, Director Lindborg expressed his admiration for the men and women of the BIR for having accomplished so much under the HRIS and NRCS Projects. We expect BIR to continue its stewardship of the investments given by the USAID under the MCA-PTP TAP, he said. In response, Commissioner Esquivias committed to fully utilize and sustain the initiatives that were turned over to the BIR by the MCA-PTP TAP. In appreciation of the invaluable support given by the USAID to the BIR, Commissioner Esquivias, together with the Deputy Commissioners, awarded Plaques of Appreciation to Director Lindborg and USAID s Chief of OEDG, Christian Hougen. (see more photos on page 6) OIC-DCIR Lucita G. Rodriguez Jan. 17 OIC-Reg. Dir. Diosdado R. Mendoza Jan. 20 OIC-ARDO Christina C. Barroga Jan. 20 CRO Esterlita P. Gomez Jan. 20 CRO Fegurita E. Lipio Jan. 20 RDO Lotie R. Blando Jan. 21 Chief Marites C. Almodovar Jan. 22 Chief Magdalena A. Ancheta Jan. 22 Chief Adora L. Sijo Jan. 23 OIC-Chief Claro B. Ortiz Jan. 23 ARDO Daisy G. Franco Jan. 23 OIC-RDO Carmelita B. Estolas Jan. 24 CRO Erlinda SD Pantanilla Jan. 24 RDO Bagro S. Saransamun Jan. 25 RDO Conrado P. Tangkia Jan. 25 Chief Rosalyn O. Abdua Jan. 26 ARDO Josie Lourdes C. Tang Jan. 26 ARDO Carolina A. Carcallas Jan. 26 OIC-ARDO Gary M. Catalan Jan. 26 OIC-Asst. Chief Chona O. Buac Jan. 26 Chief Arturo A. Tolentino Jan. 27 OIC-ARDO Anthony O. Geli Ray Jan. 27 OIC-Asst. Chief Silverio C. Sante Jan. 28 Chief Reymarie T. dela Cruz Jan. 29 RDO Edgar B. Tolentino Jan. 30 OIC-RDO Luis A. Alberto Jr. Jan. 30 Asst. Chief George C. Malacad Jan. 31 Asst. Chief Marilou N. Servidad-Valles Jan. 31 OIC-Asst. Chief Ted Teodulo R. Paragas Jan. 31

6 (Photos provided by TIED)

7 Mindanao IT Training Center inaugurated By Rizalinda Mabanag THE BIR inaugurated its Mindanao IT Training Center last January 26 in Tagum City, Davao. Deputy Commissioner Lilia C. Guillermo, together with MCA-PTP-TAP Chief of Party, Atty. Phyllis Cox, led the ceremonial cutting of the ribbon, which was followed by the blessing of the Center. A program was held wherein the symbolic key to the training facility was turned over by Atty. Cox to the BIR, represented by DCIR Guillermo, Davao Regional Director Nestor Valeroso and HREA Nora Tembrevilla of the Bureau s Human Resource Development Service. The Mindanao IT Training Center is the third training facility of the BIR established through the financial support of the United States Agency for International Development (US- AID)-Millennium Challenge Account (MCA). The other two training centers are located in Cebu City and in Baguio City, which were inaugurated in June 2007 and October 2008, respectively. The Mindanao IT Training Center is strategically located at the Government AS PART of its 40th anniversary celebration, the BIR Savings and Loan Association (BIR-SALA) is offering lower interest rates for all types of loan. The said offer, dubbed as Special Loan Promo, started last January 2 and will Center in Mankilam, Tagum City, Davao del Norte where the office of RD No Tagum City is also located. It is equipped with forty-one (41) computer units and other state-of-the-art facilities, which will be managed by Revenue Region (RR) No. 19 Davao City. The Center will serve as BIRSALA lowers interest est rates By Aileen Marquez INAUGURATION: MCA-PTP-TAP Chief of Party, Phyllis Cox (top photo, center), together with Deputy Commissioner Lilia Guillermo and Regional Director Nestor Valeroso lead the ceremonial cutting of the ribbon during the inauguration of the Mindanao IT Training Center last January 26. Lower Photo: Davao del Norte Governor Rodolfo del Rosario (4th from right) shows off the Plaque of Appreciation he received from the BIR as he poses for a souvenir photo with Deputy Commissioner Guillermo, other BIR officials and MCA-PTP-TAP Chief of Party, Phyllis Cox. end on February 27, The interest rates per annum for Consumption Loan have been reduced from 28% to 24% (for 2-year payment) and from 14% to 12% (for 1-year payment). The reduced interest rates per annum for other types of loan are as follows: Salary Loan venue for various trainings intended for revenuers under RR Nos. 15 Zamboanga City; 16 Cagayan de Oro City; 17 Butuan City; 18 Cotabato City; and 19-Davao City. Director Valeroso thanked USAID-MCA, the Provincial Government of Davao del Norte and other - from 9% to 8%; Medical/Health Card Loan - from 9% to 8%; and Educational Loan - from 11% to 10%. We trust our loyal members will take advantage of this rare opportunity to avail of all loan types at reduced interest rates, said BIRSALA President, Nora Tamayo. supporters who made the establishment of the Mindanao IT Training Center possible. Deputy Commissioner Guillermo, together with Director Valeroso, awarded a Plaque of Appreciation to Davao del Norte Governor Rodolfo del Rosario for his contribution to the construction of the BIR Building in Tagum, which houses the Mindanao IT Training Center. This Center will greatly help us in enhancing the capabilities and increasing the level of competence and productivity of Mindanao revenuers, Director Valeroso said. The event was also graced by Revenue Data Center-Mindanao Head, Victor Baylon; representatives from civic organizations in Davao del Norte and other revenue officials of RR 19. Rowena G. Altura Editor-in-Chief Silverio C. Sante Managing Editor Eleonor F. Capili News Editor Mary Aileen F. Marquez Writer Beverly C. Samia Brando Ador C. Bautista Layout Artists The BIR Monitor is the official newsletter of the Bureau of Internal Revenue published by the Corporate Communications Division, under the supervision of the Policy and Planning Service. Editorial Office: Room 903, BIR National Office, Agham Road, Diliman, Quezon City Tel/Fax No