BIR and TMAP hold infomercial contest

Transcription

1 Volume 14 No. 7 1 BIR PRIORITIES * Exceed BIR revenue target of P Trillion for 2012 * Improve taxpayer satisfaction and compliance * Improve BIR core processes BIR hosts 14th SGATAR AR Working Level Meeting on Transfer Pricing By Lisa Bueno FOR THE FIRST TIME since its inception in the late 1990s, the SGATAR Working Level Meeting (WLM) on Transfer Pricing was held in Manila, emphasizing the Philippines' role as one of the founding Members of the Study Group on Asian Tax Administration and Research (SGATAR) and as a developing economy of the Asian Region. This year's WLM was held from September 3 to 5 at the EDSA Shangri-la Hotel. The Meeting was participated IN THE BUREAU'S bid to improve its collection from the Value-Added Tax (VAT), a VAT Audit Program is currently being implemented covering taxpayers under the Large Taxpayers Service (LTS) and four Revenue Regions (RRs) in the Metro Manila area, namely: RR Nos. 5-Caloocan, 6-Manila (Metro Manila district offices only), 7-Quezon City and 8-Makati City. To implement the program, Commissioner Kim S. Jacinto Henares has issued two (2) Revenue Memorandum Orders (RMO Nos and ) prescribing the coverage of audit, selection criteria and audit policies and procedures. in by twenty-one (21) delegates from eleven (11) SGATAR Members, namely: the People's Republic of China, Indonesia, Japan, Korea, New Zealand, Singapore, Chinese Taipei, Thailand, Vietnam, and the Philippines who were represented by ACIR Marissa O. Cabreros of the Legal Service and ACIR Alfredo V. Misajon of the Large Taxpayers Service. The Meeting was also graced by the presence of two expert observers- Mr. Wolfgang Buttner of the Organization for Economic Cooperation and Development (OECD) and Mr. Lambert Kosters Audit of VAT T taxpayers intensifies By Eleonor Capili Per RMO No issued last September 5, each of the four pilot regions shall create a VAT Audit Team to be comprised of at least twenty five (25) Revenue Officers-Assessment (including Group Supervisors), and to be headed by the Chief of the region's Assessment Division. Members of the Team will have the sole authority to audit the VAT returns of selected taxpayers filed for the 1st and 2nd Quarters of 2012 and every quarter thereafter. The selection of VAT taxpayers for audit/investigation under the Program shall be based on the following criteria: taxpayers whose VAT compliance is below the established industry benchmarks; Audit of...to p. 2 of the International Bureau of Financial Documentation (IBFD). The SGATAR was created to serve as a forum for the discussion of a particular topic that is of special importance to the SGATAR Members. For several years now, the WLM has, by common consensus of the Members, been focused on the topic of Transfer Pricing, given the increasing complexity and scope of cross-border transactions, as well as the dramatic evolution of electronic commerce. DCIR Estela V. Sales, together with BIR hosts...to p. 2 BIR and TMAP hold infomercial contest By Aileen Marquez THE BIR ENTERED into a Memorandum of Agreement (MOA) with the Tax Management Association of the Philippines (TMAP) for the conduct of a tax infomercial competition among college students. In the MOA, both the BIR and TMAP expressed their belief that "the students, who will be future BIR and TMAP...to p. 3

2 2 BIR hosts...from p. 1 the other Deputy Commissioners, spearheaded the Opening Ceremonies of the WLM, on behalf of the Commissioner. The first full working day of the WLM was devoted to the individual presentations of each SGATAR Member. The evening was capped by a welcome dinner hosted by Commissioner Kim S. Jacinto- Henares herself. On Day Two of the WLM, Special Topic Presentations were made. Mr. Buttner of the OECD spoke on the topics "Transfer Pricing Aspects of Intangibles: Revision of Chapter VI of the OECD TP Guidelines" and "Use of Foreign Comparables and Comparability Adjustments for Geographic Market Differences". He was followed by Shigeyuki Ishihara and Yuko Ito of Japan, who delivered presentations on the topics "Taxpayer Practices Under a Black Swan Event" and "Efforts for the Maintenance and Improvement of Tax Compliance in Transfer Pricing", respectively. The third Special Topic, "Recent Relevant Case Study Involving Transfer Pricing", was presented by Ms. Rhyrita Sukiman of Malaysia. Following luncheon, however, the discussions were suspended for the rest of the day, and the delegates were treated to a City Tour, which took them to the historic sites of Fort Santiago and Intramuros. Day Three of the WLM began with the Special Topic Presentation of Mr. Kosters of the IBFD, who spoke on "Transfer Pricing Versus Attribution of Profits to a Permanent Establishment". He was followed by Mr. Michael Spelman of New Zealand, who presented "Transfer Pricing Compliance Strategy: Past Experience and Future Directions". The final Special Topic Presentation, which focused on "A Discussion on the TNMM and its Application", was delivered by Mr. Kenny Yap of Singapore. The three day-wlm culminated with the Closing Ceremonies wherein Certificates of Participation were awarded to the delegates by Commissioner Henares, and a photo session was held for all the delegates and members of the BIR Organizing Committees. A report on the WLM's proceedings will be presented by Commissioner Henares during the 42nd Annual SGATAR Meeting to be held this November in Chiang-Mai, Thailand. NATIONAL Audit of...from p. 1 taxpayers whose VAT returns for the succeeding quarters show a substantial decrease in tax payment; taxpayers whose VAT returns reflect substantial input taxes from importations and local purchases, such as when the total purchases claimed exceed 75% of the total sales; taxpayers with no VAT return filed in any quarter or all of the quarters in 2011; and taxpayers who are reporting/filing "No Operations" Returns. Also subject to audit/investigation under the VAT Audit Program are taxpayers with a history of declaring excess input tax carry over for all the quarters of 2011; taxpayers who have not submitted their Summary List of Sales or Purchases for any of the quarters of 2011; taxpayers with substantial sales but showing net loss; taxpayers identified to have significant under-declaration of sales as a result of the Tax Compliance Verification Drive and/or other programs of the Bureau; taxpayers filing exempt VAT returns due to availment of tax incentives or tax exemptions; and other taxpayers that may be selected by the head of the VAT Audit Team, subject to approval by the Regional Director. For the audit of large taxpayers' VAT liability, Commissioner Henares has issued RMO No last August 31. Following the provisions of the Order, the LTS has also created a VAT Audit Team with two (2) Team Heads and composed of five (5) audit groups. Large taxpayers who are underreporting their VAT liabilities, not remitting their VAT collections and not complying with the Bureau's administrative requirements are considered "High Risk Taxpayers" who will be selected for audit/investigation under the program. "Medium Risk Taxpayers" that have business issues and complex industry issues (i.e. has complex corporate structures and multiple lines of business, etc.) are also candidates for audit. "With this program, we hope to correct taxpayer errors and violations in their most recent VAT returns filed, with the end in view of improving their compliance in the subsequent VAT returns they will file", said DCIR Nelson Aspe of the Operations Group said. To disseminate information regarding the VAT Audit Program, a series of briefings were conducted for members of the VAT Audit Team and taxpayers under the jurisdiction of the four pilot Revenue Regions and the LTS.

3 BIR and TMAP...from p. 1 NATIONAL Exchange of Information Meeting taxpayers, can help raise public awareness on the importance of taxes in nation building by exploring their creativeness through film or visuals as their medium of expression". The tax infomercial competition is open to all college and university students from partner schools which are duly identified by TMAP, with courses, subjects or programs relative to infomercial/film/video production. Each partner school was allowed to submit only one (1) entry to the competition, which should be done by a group duly selected and endorsed by the school. The concept and theme of the entry must all be original and strictly in relation to the BIR's mission and vision. The entry must be film produced or a combination of an animated-film produced format. Entries must also be strictly independent and original works and have not been produced or reproduced for commercial screening prior to the competition. The entries will be judged on how the infomercial flowed seamlessly and with strong, original, compelling and interesting visuals that will attract and create impact on the viewers. Its production design should also be 3 Officials of the National Tax Agency (NTA) of Japan, headed by Assistant Director Yasuaki Tada of International Operations Division, met with the officials of the Bureau's Legal Service, headed by ACIR Marissa Cabreros, last September 11 to 12 at the BIR Executive Conference Room in relation to the Exchange of Information (EOI) article of the PH-Japan Tax Treaty. The bilateral meeting reinforces the Philippines' commitment to strengthen fiscal relations with Japan especially in the areas of international taxation and combatting of tax evasion. Joining ACIR Cabreros in the Philippine panel were OIC-Chief Charadine Bandon of the International Tax Affairs Division (ITAD), RDO Wilfredo Pilapil of RD 81-Cebu, ITAD OIC-Asst. Chief Liza Levardo-Cruz and personnel of ITAD's EOI Unit. Strategic Training Needs Analysis Course Commissioner Kim S. Jacinto-Henares, together with DCIR Celia C. King, ACIR Carolina G. Pesayco and HREA Ma. Nieva A. Guerrero, poses with participants of the five-day Strategic Training Needs Analysis Course conducted by the Ateneo Center for Organization Research and Development. The course was attended by personnel under the Human Resource Development Service as part of the capability building program of the Training Management Division. creative and appropriate. The criteria for judging are as follows: Content - 50% (concept, theme, relevance, perspective and objectivity); and Creativity - 50% (originality, execution, impact and technical design). The winning entries will receive the following prizes: 1st Place - P 100,000.00; 2nd Place - P 50, and 3rd Place - P 25, The winners will be announced during TMAP's 30th Anniversary Program to be held on October 25, The Mechanics of the TMAP's Tax Infomercial Competition 2012 and the full text of the BIR-TMAP MOA are published in Revenue Memorandum Circular No issued by the BIR last September 10.

4 4 REGIONAL Tax ax Enforcement Activities Tax Information Drives Regional Director Glen Geraldino of RR 19-Davao City delivers his message to accountants and bookkeepers during the opening of the two-day BIR-PICPA Comprehensive Seminar for Tax Agents and Practitioners held last September 7 and 8 at PICPA House in Davao City. Assessment Division Asst. Chief Susan Tusoy, RDC-Mindanao Head Victor Baylon and Revenue Officers (Assessment) Juan Frivaldo, Beverlie Montebon, Lilybeth Ganer and Sheila Joy Benedicto served as resource speakers. RDO Lorna Tobias and Asst. RDO Leticia Arabit of RD 30-Binondo led the district's Group Supervisors and Revenue Officers in posting "Ask for Receipt" notices (with Chinese translation) in different shopping malls of Binondo to remind shoppers about the importance of asking for receipts. Also shown in photo are the officers of 168 Shopping Mall helping revenuers in the activity. RD 100-Ozamiz, headed by RDO Maria Alfonso, conducted tax mapping operations last September 6. Photo shows revenuers checking on the tax compliance of business establishments in Ozamiz City. Revenuers of RD 20-Bataan, led by RDO Roberto Bucoy and Asst. RDO Esperanza Castro, check on the tax compliance of different business establishments during their tax mapping operations conducted last September 18 in Orani, Bataan. RDO Elmer Paderes of RD 23A-North Nueva Ecija, together with Collection Supervisor Rogelio de Guzman and Revenue Officer Apolinario Licaycay, discusses with Barangay Chairmen and Barangay Treasurers of Carranglan, Nueva Ecija the withholding of VAT and Percentage Taxes; remittance of Withholding Taxes on purchases of supplies and services and issuance of BIR Form 2307 and 1606 during a briefing held last September 6 at Carranglan Function Hall in Nueva Ecija. RD 92-Pagadian City, headed by RDO Nasrollah Conding and Asst. RDO Rodrigo Calib, conducted a tax briefing for new registrants last September 20 at the district s office. RD 51-Pasay City conducted tax mapping activity last September 13 to 14 at the Newport City Resorts World in Manila. RD 100 in Advocacy Campaign RD 6-Urdaneta City, headed by RDO Beverly Milo and Asst. RDO Ma. Bernadette Mangaoang, conducts one of its regular weekly briefing for new business registrants held every Monday. Photo shows Revenue Officer Daisy Rosario discussing the registration, bookkeeping and invoicing requirements as well as the mechanics of TCVD and other tax updates. Special Investigation Division Chief Fe Namoc of RR 19- Davao City talks about the region's "Oplan Kandado" operations during a live interview conducted last August 30 by ABS-CBN Davao's TV Patrol Southern Mindanao. Interaction with Key Stakeholders Asst. RDO Judith Seno and TSS Chief of RD 100-Ozamiz City joined the briefing on Multi-Sectoral Advocacy Campaign on the Downstream Oil Industry sponsored by the DOE and PIA last August 10 at the Royal Garden Hotel. RDO Cesar Balangatan of RD 88-Tacloban City appealed to the officers and members of Rotary Club in Tacloban City for support for the BIR's revenue-generation efforts during the club's meeting wherein he served as guest speaker. RR 13-Cebu City TAU Head Queenie Luz Auditor, together with representatives of other regional agencies, participated in a discussion on the revival of the Consumer Welfare Center that will house selected government agencies at SM City Cebu to "bring the government closer to the people". The project was first launched on October 12, 2005 by SM owners, PLDT and DTI representatives.

5 RR 15-Zamboanga City, headed by Regional Director (RD) Alert Alocilja and Asst. RD Wilma Elivera, awarded the region's Top Collection Performers for the month of August 2012 during the 9th Regional Staff Conference held last September 20. RD 96- Bongao, Tawi-Tawi, represented by RDO Bennajar Julkarnain, is the Top Performer followed by RD 94-Isabela City, Basilan and RD 91-Dipolog City. REGIONAL Recognition Program 5 DCIR Nelson Aspe, together with Regional Director (RD) Nestor Valeroso and Asst. RD Manuel Mapoy of RR 8- Makati and RDO Ted Galicia, hand over a Plaque of Recognition to Group Supervisor Miriam Lateo of RDO 49-North Makati who will be retiring at the end of September. The awarding ceremony was held during the region's flag-raising ceremony held last September 17. RD 80 s Contract of Lease Signing RD 73's ARTA Report Card RD 79-Dumaguete City awarded its employees and Section Chiefs with Certificates of Recognition during the 8th District Conference held last August 8, for their dedication to the revenue service and exemplary accomplishments in 2011 and 1st Semester of CSC Anniversary Celebration RD 80-Mandaue City signed a contract of lease for the transfer of RD 80's office to the new Mandaue Public Market Building in Ouano Avenue, North Reclamation Area. Shown in photo are Mayor Jonas Cortes, Vice Mayor Glenn Bercede and some City Councilors, representing the Mandaue City Government, and Asst. Regional Director Hermeno Palamine, RDO Evangeline Abanilla and Asst. RDO Carol Carcallas of RD 80 and Legal Division Asst. Chief Neri Yu, representing the BIR. RR 6 s Interview/ FGD for Collection Personnel Revenuers performing collection functions under RR 6- Manila attended an Interview/Focus Group Discussion initiated by the Training Management Division, in coordination with RR 6 s Human Resource Management Unit. RDO Ursula Equiña, together with the Section Chiefs of RD 73-San Jose, Antique, received the district office's Anti-Red Tape Report Card (ARTA) from OIC John Ecar David of the Civil Service Commission with a Good rating of 81.92%. RR 19 s Buildings Members of RR 19- Davao City s Bids and Awards Committee (BAC), chaired by Asst. RD Mamapok Diro, discuss with the safety engineer a few points relative to the construction of the six-storey building for Revenue District Office Nos. 113-West Davao City and 132-East Davao City (located at the back of the Regional Office building along Bolton Ext., Davao City) during their conduct of ocular inspection last September 26. Health Tips in RR 3 RR 3 - Tuguegarao City personnel, led by Regional Director Thelma Milabao, attentively listen to a Nursing student from St. Paul University as she shares some health tips to keep revenuers physically, mentally and spiritually healthy, after the flag-raising ceremony held last August 13 at RR 3's office. Revenuers of RD 100-Ozamiz City, led by RDO Maria Alfonso participated in the Fun Run Activity held last September 8, as part of a month-long celebration of the Civil Service anniversary. Revenuers of RD 107-Cotabato City joined a fun run last September 8, in celebration of the 112th Anniversary of the Civil Service Commission.

6 6 NATIONAL Legazpi region adopts various initiatives to increase collection By RR 10-Legazpi City RR 10-LEGAZPI City, headed by Regional Director (RD) Esmeralda M. Tabule, is currently implementing three (3) regional initiatives to support its district offices' efforts to attain their collection targets this year. Said initiatives include the Receipt Issuance campaign that complements the BIR's national program, "Ask for Receipts". Under this campaign, owners of businesses are required to post the supplemental sticker, "Sa Kada Pagbakal Mo, Obligasyon ko an MagResibo" in their establishments, side by side with the "Ask for Receipts" sticker. To add more hype to the said campaign, the region even created a superhero anime', "Robi Resibo" as their icon that appears to the public during tax campaigns, tax mapping operations and school-to-school campaigns. "Through Robi Resibo, we aim to instill in the minds of our youth the importance of issuance of receipts", said RD Tabule. Another initiative of the region is Oplan 2305, which aims to update the Bureau's database by requiring DepEd employees to submit their updated tax exemption status for an accurate withholding of tax on their compensation. Meetings The third initiative is Operation NV-2-V, which aims to check on the declaration of Non-VAT taxpayers - whether they have already exceeded the threshold, thereby making them required to change their registration to VAT. "With the implementation of the said initiatives, we are optimistic that our district offices can attain their collection target this year", said RD Tabule. RR 5-Caloocan City, headed by Regional Director (RD) Tomas Rosales and Asst. RD Ma. Gracia Javier, held its staff meeting last August 14 at RR 5's Conference Room. RD Rosales congratulated all RDOs and all Division Chiefs for their collective effort that led to the region's good collection performance in July RR 10-Legazpi City's Bids and Awards Committee, led by its Chairman, Atty. Edmond Lladoc, evaluated the bid documents submitted by contractors for the procurement of ten (10) airconditioning units for the region. Photo shows RD Esmeralda Tabule observing the evaluation process. Members of RR 1-Calasiao, Pangasinan's Bids and Awards Committee, led by Asst. Regional Director Eduardo Pagulayan Jr., discussed various projects to be implemented in the region during their bidding conference held last September 12 at the BIR Conference Room. RR 5-Caloocan City's Bids and Awards Committee, led by its Chairperson, Asst. Regional Director Ma. Gracia Javier, together with members of the Technical Working Group, Secretariat, COA representative and other observers, conducted the opening of bids for the construction of the region's five-storey DPD Building last September 20 at the Regional Conference Room. The ground-breaking ceremony for the said building is scheduled on October 18, RDO Maria Alfonso of RD 100-Ozamiz conducted a briefing with tax mappers prior to the conduct of their tax mapping operations last September 6. RD 58-Batangas City, headed by RDO Abencio Torres, conducted its Monthly Collection Meeting last August 3 wherein strategies and procedures were discussed to continuously meet the district office s collection goal for 2012.

7 FEATURES 7 New Revenue Issuances RR No Amends certain provisions of RR No RMO No Prescribes the guidelines and procedures in the establishment of elounge facilities in Revenue District Offices RMO No Prescribes the policies and procedures for the implementation of the Value-Added Tax Audit Program for Large Taxpayers Service RMO No Prescribes the policies and procedures for the implementation of the 2012 Value-Added Tax Audit Program RMO No Prescribes the policies, guidelines and procedures in the acceptance, processing, evaluation, approval of applications for monetization and issuance of Notice of Payment Schedule of outstanding VAT Tax Credit Certificates solely issued by the BIR and jointly issued by the One- Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center of the DOF and the BIR RMO No Modifies the description of Alphanumeric Tax Code on the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities RMO No Modifies the description of Alphanumeric Tax Code for Foreign Insurance Premiums RMC No Clarifies the form to be used for Waiver of the Defense of Prescription under the Statute of Limitations RMC No Notifies the loss of several accountable forms RMC No Reiterates the policies and guidelines in the computation of penalties on dishonored checks RMC No Clarifies the grant of tax exemption to private contractors for socialized housing projects under the "Urban Development and Housing Act of 1992" RMC No Notifies the loss of original copy from 1 set of unused BIR Form No Revenue Official Receipt RMC No Clarifies the tax implications of integrating the Domestic Passenger Service Charge at the Point of Sale of airline tickets RMC No Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes RMC No Clarifies whether documents mentioned in Section 199 of the Tax Code of 1997, as amended by RA No. 9243, are subject to the Documentary Stamp Tax of P15.00 RMC No Clarifies Section 11 of Revenue Regulations No re: rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets RMC No Provides questions and answers to further clarify the provisions of Revenue Regulations (RR) No , as amended by RR No , implementing the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Happy Birthday Chief Elena O. Rillera Sept. 01 Chief Ronald T. Kierulf Sept. 01 Asst. Chief Ma. Theresa A. Aycardo Sept. 01 OIC-RDO Rodolfo C. Maadil* Sept. 02 Chief Estrellita T. Puno Sept. 03 Asst. Chief Lily M. Diaz Sept. 03 Chief Lorna M. Fernandez Sept. 05 OIC-HREA Teresita C. Solomon Sept. 07 RDO Renato N. Molina Sept. 07 OIC-Chief V C.Cadangen Sept. 07 Asst. Chief Rolando P. Oribello Sept. 07 ARDO Regina C. Dela Cruz Sept. 07 OIC-Asst. Chief Reena Marie P. Francisco Sept. 07 Chief Ma. Fe Santos-Pizarro Sept. 08 ARDO Consuelo O. De Asis Sept. 09 RDO Merlyn DV Vicente Sept. 11 Chief Evangelyn P. Calumpiano Sept. 12 Chief Johannes Job U. Fabello Sept. 12 OIC-Chief Amado Rey B. Pagarigan Sept. 13 CRO Amado Q. Navarro Sept. 13 Chief Alberto R. Bomediano Jr. Sept. 14 RDO Cresencio A. Agad Sept. 14 CRO Hector M. Perez Sept. 14 RDO Nelia B. Demalata Sept. 15 Chief Carmen Grace L. Comoda Sept. 16 OIC-Chief Cornelio Chito M. Dela Peña Sept. 16 OIC-RDO Avia B. Globasa Sept. 16 *Retired from the revenue service Citizens Act of 2010" RMC No Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute award RMC No Prescribes a period of prescription for Rulings under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amended RMC No Extends the August 10, 2012 deadline for the e-filing/ Filing and e-payment/ Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices RMC No Extends the August 10, 2012 deadline for the e-filing/ Filing and e-payment/ Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices of RR No. 8-Makati City RMC No Announces to all efps filers the availability in the efps facility of the Enhanced Annual Income Tax Return (BIR Form No. 1702) prescribed under RR No Asst. Chief Lorna B. Binarao Sept. 16 OIC-Asst. Chief Alexander D. Martinez Sept. 16 CRO Wahab Y. Alawi Sept. 16 OIC-Asst. Chief Lilia T. Basa Sept. 18 OIC-Asst. Chief Gerlo C. Cacatian Sept. 18 ACIR Marietta U. Lorenzo Sept. 19 Exec. Asst. Edwin B. Cosca Sept. 19 Chief Florita M. Triunfante Sept. 20 OIC- Reg. Dir. Jonas DP Amora Sept. 21 Asst. Reg. Dir. Nasser A. Tanggor Sept. 22 OIC-Chief Zennen A. Tabanao Sept. 22 OIC-RDO Amador P. Ducut Sept. 22 ARDO Christer Marie J. Vallejo Sept. 22 OIC-ARDO Samson Q. Carcueva Jr. Sept. 22 CRO Nora J. Tembrevilla Sept. 22 Chief Tita M. Sadsad Sept. 24 Asst. Chief Artemio G. Santos Sept. 24 Chief Ma. Victoria B. Villena Sept. 26 RDO Cleofe L. Flores Sept. 26 OIC-Chief Ma. Theresa M. Idio Sept. 26 OIC-RDO James R. Ferrer Sept. 26 Asst. Reg. Dir. Aynie E. Mandajoyan Sept. 27 Chief Oscar A. Aguilar Sept. 28 Asst. Chief Michaela E. Esmeralda Sept. 29 ARDO Gudilla S. Vallecer Sept. 29 CRO Evelyn C. De Guzman Sept. 29 OIC-Asst. Chief Lilibeth L. Po Sept. 30 OIC-Asst. Chief Helen T. Abellanosa Sept. 30 OIC-ARDO Francisco T. Trillo Sept. 30

8 Seminar on Continuing Education on Integrity Development conducted By Atty. Efren Martinez TO PROMOTE transparency and good governance among revenue officials and employees, a series of seminars/briefings entitled "Continuing Education on Integrity Development through Awareness of the Revised Code of Conduct" will soon be conducted in BIR offices nationwide. The conduct of the said seminar/briefing was launched last July 30 at the BIR National Training Center by the Personnel Adjudication Division (formerly Personnel Inquiry Division) and Internal Investigation Division (formerly Internal Security Division), in active collaboration with the Internal Affairs Service (formerly Inspection Service). The launching was attended by the BIR Management Committee and other key officials of the Bureau, including all the Regional Directors and Revenue District Officers (RDOs). Resource speaker, Chief Efren Martinez of the Personnel Adjudication Division highlighted the Bureau's Revised Code of Conduct (RCC) as a tool in promoting transparency and good governance. "The RCC is BIR's Implementation Roadmap that aims to prevent and combat corruption effectively through comprehensive and disciplinary approach, among others," Chief Martinez said. The RCC is aligned with the United Nation Corruption Against Corruption (UNCAC) and National Corruption Program of Action (NACPA), which is being coordinated by the Office of the Ombudsman through the Multi- Sectoral Anti-Corruption Council (MSACC) composed of civil societies and government agencies. As one of the key elements of the BIR's Roadmap, the participants were briefed on the merit or reward system that will be institutionalized, where revenue employees and/or BIR offices will be rewarded/recognized based on good behaviour and strict adherence to the provisions of the RCC. Rowena G. Altura Editor-in-Chief Eleonor F. Capili Managing Editor Mary Aileen F. Marquez News Writer Beverly C. Samia Brando Ador C. Bautista Layout Artists KOICA's Tax Administration Capacity Development Program Twelve (12) revenue officials participated in the Tax Administration Capacity Development Program held last September 2 to 15 at Seongnam, Korea. The program was sponsored by the Korea International Cooperation Agency (KOICA). Shown in photo are the attendees, namely: (standing, from L) SID Chief Antonio Mangubat Jr., Regional Director (RD) Glen Geraldino, RD Tomas Rosales, Asst. RD Marina De Guzman, RDO Ma. Luisa Belen, LTDO Asst. Chief Emilia Combes and Asst. RDO Bernadette Honculada; (seated, from L) ODCIR-OG Technical Assistant Amelita Escober, Asst. RD Elisa Pellejera, Chief Leticia Batausa, KOICA Program Director Ji Eun Park, ACIR Margaret Mary Lauron and Asst. Chief Andreliza Cala. 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