Killing Me Softly

MARIANO MARCOS STATE UNIVERSITY

COLLEGE OF BUSINESS, ECONOMICS AND ACCOUNTANCY

CITY OF BATAC, ILOCOS NORTE

A Comprehensive Report on Office Practicum Experience

At

BUREAU OF INTERNAL REVENUE

Presented by:

ELMER R. CASTRO JR.

BS- ACCOUNTING TECHNOLOGY

Presented to:

DR. OSCAR AGPAOA

PROF. DIVINA CAYABYAB

Practicum Coordinators

MAY 2014

Brief History

Bureau of Internal Revenue

As early as the Spanish Era, here in the Philippines, taxation is present. During this time, Commissioner of Internal revenue is called “Contador de’ Resultas”.

During the term of second civil governor Luke E. Wright in the early American regime, the Bureau of Internal Revenue (BIR) was created trough 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. Henry Ide is the author of the Internal Revenue Law of 1904. John S. Hord is the first commissioner of the BIR. BIR started with 69 employees, which consists of Collector, Vice-collector, one Chief Clerk,one Law Clerk, one Records Clerk and three Division Chiefs.

During the Japanese regime, at the outbreak of World War II, the BIR was combined with the Customs Office and was headed by a Director of Customs and Internal Revenue.

When the Philippines gained its independence from the United States, the Bureau was eventually re-established separately. This led to 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.

And as the administration changes, from President Marcos up to our present President Aquino, different programs for the best and effective Bureau were created.

Bureau of...