Programme of Activities

⇒ May 5, 2014 - Thanksgiving Mass by STSRO Family ⇒ May 6, 2014 - Mass for the Departed STSRO Officers & Staff

⇒ May 7, 2014 - Salo - salo

⇒ May 8, 2014 - Grand Celebration

1. Prayer/Invocation by Ms. Angelique M. Patag

2. National Anthem by Ms. Elizabeth F. Agas

3. Senado Hymn by STSRO Officers and Staff

4. Welcome Remarks by the Director General Atty. Rodelio T. Dascil, MNSA

5. Inspirational Message from Sen. Sonny Angara

6. Video Presentation (Through the Years)

7. Awarding of Plaque of Appreciation to the Chairpersons of the Committee on Ways and Means

8. Keynote Address by:

9. Awarding of Plaque of Recognition to the STSRO Officer and Staff who served at least 20 years at STSRO

10. Closing Remarks by the Senate Secretary Atty. Oscar G. Yabes

11. Dinner

12. Picture taking

2

TABLE OF CONTENTS 1. Messages • Sen. Franklin M. Drilon 4 (Senate President) • Sen. Ralph G. Recto 5 (Senate President Pro-Tempore) • Sen. Sonny Angara 6 (Chairman, Committee on Ways and Means) • Sen. 7 (Senate Minority Leader) • Atty. Oscar G. Yabes 8 (Senate Secretary) • Atty. Rodelio T. Dascil, MNSA 9 (Director General - STSRO) 2. History/Chronicle of STSRO 11

3. Organizational Chart / Structure of STSRO 13 4. Profile/Manual of Operation of Senate Tax Study and Research 14 Office (STSRO) 5. Organizational Set-up of the STSRO 16 6. List of Chairpersons 19 7. Photo of Chairpersons 20 8. Chairpersons’ Activities 21 9. STSRO Officers and Staff Memorabilia 28 10. STSRO Officers and Staff in the 16th Congress 32 11. First day of the 16th Congress 37 12. STSRO Lecture Series 38 13. STSRO Staff Development 39 14. STSRO Team Building 44 15. STSRO Outreach Program 48 16. What they say about STSRO Tax Bits 51

3

M E S S A G E

Office of the Senate President

I extend my warmest greetings and congratulations to the Senate Tax Study and Research Office (STSRO) on the occasion of its 25th Founding Anniversary on 08 May 2014.

I wish to commend the STSRO for delivering efficient service to the Senate of the Philippines. Through the years, this Office has effectively performed its duty of rendering invaluable technical assistance to Senators on tax proposals and other tax-related issues that the Senate needs in drafting legislative bills on taxation.

Indeed, the STSRO has fulfilled its mandate with highest distinction, never wavering from its responsibilities not only to the Senate, but to the Filipino taxpayers as well.

Our taxation system will always need innovation. But I am confident that there will always be better and more judicious ways available to our country’s leaders to improve the lives of our fellowmen.

I trust that in the years to come, the STSRO will continue with its commitment to become an active agent in our quest for inclusive and sustainable economic progress for the country.

Mabuhay po kayong lahat!

SEN. FRANKLIN M. DRILON Senate President

4

M E S S A G E

Office of the Senate President Pro-Tempore

I extend my warmest greetings to the men and women of the STSRO on the occasion of its 25th Founding Anniversary.

The Congress of the Philippines, in recent years, has passed several tax measures that propelled and sustained economic growth. These achievements should be shared by our hardworking and competent STSRO staff who extended expert technical assistance that enhanced the tax legislative process.

The STSRO will be in the forefront of efforts to reform our tax system that will provide government with adequate revenues to implement programs and projects that respond to the deepest yearnings of our people for a better life.

It is my hope that as you celebrate this milestone, you will find inspiration to renew your commitment to hard work and excellence as you face the many challenges and opportunities ahead. The STSRO should move on with higher goals and enduring services.

On a personal note, I wish to thank you for the many years of dedicated and unrelenting support. I have the sincerest admiration and respect for all of you.

Congratulations and Mabuhay!

SEN. RALPH G. RECTO Senate President Pro-Tempore

5

M E S S A G E

Office of the Chairman, Committee on Ways & Means

I offer my heartfelt greetings and congratulations to the Senate Tax Study and Research Office (STSRO) on the celebration of its 25th Founding Anniversary.

Your hard work has helped Congress pass well-informed and forward- looking legislation. Without your support, several significant tax measures would not have been enacted to set our government’s fiscal house in order and sustain our nation’s economic growth.

Much has been achieved after two and a half decades of committed study and staffwork. Hence, you have much to be proud of on this very important milestone.

On a more personal note, please accept my thanks for the support you have all extended to me and my office. Your assistance is something I will always treasure, as a neophyte Senator.

With the country on the rise, several reforms are still necessary in key areas, especially our tax system. The STSRO will again play an instrumental role in charting the path the nation should take towards making lives better for more and their families. I look forward to working closely with all of you.

Again, congratulations to all of you! Mabuhay!

SEN. SONNY ANGARA Chairman, Committee on Ways & Means

6

M E S S A G E

Office of the Senate Minority Leader

I would like to convey my warmest greetings and congratulations to the Senate Tax Study and Research Office (STSRO) on the occasion of your 25th Founding Anniversary on May 8, 2014.

A vital component in every policy-making institution is a reliable research backbone that could give a deeper and more comprehensive understanding of various pressing concerns that it is currently confronted with.

For 25 years now, STSRO has been a staunch partner of us Senators in drafting and pursuing tax-related measures that uphold the public interest through providing timely technical knowhow and efficient policy research support service.

I, too, have seen and witnessed a great deal of your commitment in this enormous task of yours in upholding a high degree of discipline and dedication. With the momentum that you have generated through these years, I hope that you will continue to provide more meaningful publications and assistance to the members of this institution which we revere and serve.

I join you all in celebrating this momentous celebration. Happy Silver Anniversary!

SEN. JUAN PONCE ENRILE Minority Leader

7

M E S S A G E

Office of the Senate Secretary

My warmest thoughts and sincerest wishes to the officers and staff of the Senate Tax Study and Research Office (STSRO) led by Director General Rodelio T. Dascil on the celebration of your 25th Founding Anniversary.

On this momentous occasion, I would like you to know that your hard work and dedication are very much appreciated. You have been consistent in providing excellent technical support to the Committee on Ways and Means and to the honorable members of the Senate. Your publications are good reference materials not only for the Senate technical staff but also for the members of the academe and independent researchers.

As Senate Secretary, I am proud of your accomplishments. However, I encourage you not to rest on your laurels. Remain relentless in pursuing excellence. Be assured of my unwavering support for all your notable endeavors. Let me wish all of you a memorable and meaningful 25th Anniversary celebration.

Congratulations and more power.

ATTY. OSCAR G. YABES Senate Secretary

8

M E S S A G E

Office of the Director General

As we commemorate the Twenty-Fifth (25th) Founding Anniversary of the Senate Tax Study and Research Office (STSRO), it is but proper to recognize the significant assistance it has rendered to our legislators in crafting tax laws that abide by the constitutional precept of uniformity, equitability and progressivity.

This task of the STSRO could not have been accomplished without the unwavering support of the Senate leadership through the Chairpersons of the Senate Committee on Ways and Means, past and present, and the officials and staff of the office. The STSRO serves as the Committee Secretariat.

The STSRO was created by virtue of Resolution No. 52 adopted on May 5, 1989. It is the permanent technical arm of the Senate that provides research and technical assistance to the Chairperson and Members of the Committee on Ways and means and the other Members of the Senate on tax proposals. As such, it assesses and monitors the relative merits of the rev- enue-raising system and recommends alternative sources and forms of reve- nue. It also identifies weaknesses and/or irregularities in the system of reve- nue collection and recommends improvement thereon through the con- duct of surveys on tax and other fiscal matters. It likewise undertakes re- search and studies on fiscal and budgetary issues as inputs to tax legislation as well as formulates reform proposals on tax-related issues and thereby assists in the drafting of legislative bills on taxation. Of late, the STSRO has also been involved in the study of fiscal incentives as a tool of the government in attracting foreign direct investments.

9

Records will show that STSRO has been instrumental in the passage of numerous tax bills which have enriched the laws of the Philippine tax system. To cite a few: (1) Republic Act (RA) No. 10351 - Restructuring the Excise Tax on Alcohol and Tobacco Products; (2) RA 9504 - Income Tax Exemption of Minimum Wage Earners and Increase In the Amount of Personal and Additional Exemption Allowances; (3) RA 8424 - Tax Reform Act of 1997; (4) RA 10026 - Granting Income Tax Exemption to Local Water Districts; (5) RA 10143 - Establishing the Philippine Tax Academy; (6) RA 10174 - Establishing the People’s Survival Fund; (7) RA 7167 - Adjusting the Basic Personal and Additional Exemptions Allowable to Individuals for Income Tax Purposes to the Poverty Threshold Level; (8) RA 7369 - Granting Tax and Duty Exemption and Tax Credit on Capital Equipment; (9) RA 7496 - Adopting the Simplified Net Income Taxation Scheme for the Self-Employed and Professionals Engaged in the Practice of Their Profession; (10) RA 7499 - Restructuring the Estate and Donor’s Tax- es; (11) RA 7642 - Increasing the Penalties for Tax Evasion; (12) RA 10349 - Establishing the Revised AFP Modernization Program; (13) RA 10378 - Rec- ognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon.

Finally, as the STSRO goes about its mandated functions, it is hoped that the Mission and Vision we have enshrined will continue to guide us in the years ahead.

ATTY. RODELIO T. DASCIL, MNSA Director General

10

HISTORY/CHRONICLE OF STSRO

As created, the STSRO used to be administratively under the Office of the Senate President and functionally under the Committee on Ways and means, pursuant to Senate Resolution No. 52, adopted on May 5, 1989 . However, with the adoption of Special Order No. 93-34 (OSP) on August 30, 1993, STSRO was placed administratively under the Office of the Senate Secretary (OSEC). Thus, SO No. 93-34 has converted STSRO into a regular office of the Senate Secretariat. Likewise Policy Order No. 94-10 (OSP) reg- ularized STSRO and administratively, under the OSEC.

STSRO came into being in response to the Senate’s need for a machinery that will, on a continuing basis:

1. Assess and monitor the relative merits of the revenue-raising system and recommend alternative sources and forms of revenue; 2. Identify weaknesses/irregularities in the system of revenue collection and recommend improvement thereof; 3. Undertake research and studies on fiscal and budgetary issues as in- puts to tax legislation

MISSION OF STSRO

We, the Officers and Staff Members of STSRO, provide the best professional technical support to the Chairperson and Members of the Committee on Ways and Means as well as to the other Members of the Senate and the Senate as a whole with timely research, accurate collation and in-depth analysis of pertinent fiscal and management information for proper legislative action on revenue/tax measures that would translate into sustainable revenue source to finance the country’s economic development, with the ultimate goal of ensuring the general welfare of the Filipino people.

11

VISION OF STSRO

The STSRO is an office of service excellence manned by professional people with integrity and expertise, providing the best technical support to the Committee on Ways and Means and the Senate as a whole, through the conduct of research and by providing dynamic sets of data, studies and information for future legislation, and continuously assessing and monitoring the revenue-producing system aimed at improving the country’s tax system, which shall serve as the basis for policy decision-making and legislation, with the end in view of meeting the aspirations of the Filipino people.

VALUE STATEMENT OF STSRO

S - Service-Oriented and Committed to Excellence T - Technically Competent and Efficient S - Sincere, Honest and God-Centered R - Responsible and Professional O - Optimistic and Nationalistic

Thus, on May 5, 2014, STSRO celebrates its 25 years of meaningful and dedicated service.

12

LSO-II LSO-II LSO-III LSO-III Director II II Director Director III III Director

Elsie T. Jesalva T.Jesalva Elsie LEGAL & TARIFF &LEGALTARIFF Angelique M. Patag Patag M. Angelique Julieta M. Fontiveros Fontiveros JulietaM. Chairperson Atty. Emmanuel Atty. Alonzo M. Committee on Ways andMeans Ways on Committee LSO-IV LSO-IV Director II II Director Director III III Director TAX POLICY & & TAXPOLICY Elizabeth F. Agas Agas ElizabethF. ADMINISTRATION ADMINISTRATION Rechilda B. Gascon RechildaB. Norberto M. Villanueva Villanueva NorbertoM. DIRECTOR GENERAL GENERAL DIRECTOR Atty. Rodelio T. Dascil OFFICE OF THE SECRETARY

LSE-II LSE-II LSO-II LSO-II

LSO-I LSO-I SLSO-II SLSO-II Director II II Director Director III III Director Julie E. Real Real E. Julie Tii MarlynP.

INDIRECT TAXES TAXES INDIRECT Clinton S. Martinez Martinez S.Clinton Vivian A. Cabiling VivianA. Johann F.A. Guevarra F.A.Guevarra Johann LSE-I LSE-I Atty. Sherry Anne C. Salazar Salazar C. SherryAnne Atty. ORGANIZATIONAL CHART/STRUCTURE OF STSRO Marilou T. Generao T.Generao Marilou LSA-I LSA-I LSO-III LSO-III Zenaida G. Sanchez Sanchez G. Zenaida Bonifacio M. Caldito Caldito M.Bonifacio

LSA-II LSA-II LSO-III LSO-III OFFICE OF THE DIRECTOR GENERAL GENERAL DIRECTOR THE OF OFFICE Director II II Director Director III III Director LSE-I LSE-I Elvira P. Crudo Crudo ElviraP. LSA-III LSA-III DIRECT TAXES TAXES DIRECT LSO-III LSO-III Maria Lucrecia Maria R. Mir Joan Karen DP. Coronel DP.Coronel KarenJoan Ariel A. Lamban Lamban A.Ariel Bonifacio R. Joson Joson R.Bonifacio Ma. Auraliz Midi B. Sabangan MidiSabangan B. Ma.Auraliz Adoracion M. Cuevas Cuevas M. Adoracion

13

PROFILE/MANUAL OF OPERATION SENATE TAX STUDY AND RESEARCH OFFICE (STSRO)

The STSRO is administratively under the Office of the Senate President and functionally under the Committee on Ways and Means.

The STSRO was created by virtue of Senate Resolution No. 52 in May 1989. It came into being in response to the Senate’s need for a machinery that will, on a continuing basis:

1. Assess and monitor the relative merits of the revenue-raising system and recommend alternative sources and forms of revenue;

2. Identify weaknesses/irregularities in the system of revenue collection and recommend improvement thereon;

3. Undertake research and studies on fiscal and budgetary issues as inputs to tax legislation.

Functions/Activities

• Renders technical assistance to the Chairman and Members of the Committee on Ways and Means and other Senators on tax proposals.

• Assists in the drafting of legislative bills on taxation.

• Conducts studies and formulates reform proposals on tax-related issues.

14

• Provides information on tax systems of other countries, and statistics on tax revenues.

• Conducts surveys on tax and other fiscal matters.

• Liaises with other government agencies (especially the Department of Finance, the Bureau of Internal Revenue, and the Bureau of Customs) and the private sector in the formulation and evaluation of tax proposals.

• Prepares estimates of the impact of tax measures on government revenue, corporate income, and personal income, as the case may be.

• Assesses the effects of proposed tax and other fiscal incentives for investment, as well as tax concessions for welfare, health, environmental and cultural reasons.

• Prepares reports and proposals on tariff-related schemes and issues under international trade agreements, e.g., the World Trade Organization (WTO), the ASEAN Free Trade Area (AFTA), etc.

• Assists in the conduct of investigations/ inquiries, in aid of legislation, on tax and customs matters.

• Assesses and helps formulate proposals for reforms in tax and customs administration.

15

ORGANIZATIONAL SET-UP OF THE STSRO

• The STSRO as a permanent technical arm of the Senate, is headed by a Director-General (DG), and consists of:

Four (4) branches cum services corresponding to the major areas of study: Direct Taxes headed by Dir. Maria Lucrecia R. Mir; Indirect Taxes by Dir. Vivian A. Cabiling; Tax Policy and Administration by Dir. Rechilda B. Gascon; and Legal and Tariff by Dir. Emmanuel M. Alonzo.

• As per Special Order No. 93-48 (OSP), entitled: Rules and Guidelines in the Conversion of the STSRO into a Regular Office of the Senate Secretariat, each of the branches is tasked: (1) Direct Taxes Service – to handle studies on individual and corporate income taxation; (2) Indirect Taxes Service – to focus on indirect taxes such as value-added tax, excise tax and other indirect taxes; (3) Tax Policy and Administration Service – primarily concerned with the policy and administrative aspects of taxation: and (4) Legal and Tariff Service – to study the legal implications of tax proposals as well as deal with tariff related matters.

The present heads of the four (4) branches are all occupying the position of Director III.

Previous Directors General of the STSRO were: Atty. Razon Haresco; Dr. Angel Q. Yoingco; Atty. Tomas C. Toledo; Atty. Pablo B. Bautista; Ms. Nilda D. Vasquez, and Ms. Erlinda R. Aguja (OIC 2007 to November 23, 2008). At present, the Director General is Atty. Rodelio T. Dascil, MNSA appointed on November 26, 2008.

Pursuant to SO No. 93-48, the DG shall:

1. Formulate the work program of the office in consultation with the Chairman of the Committee on Ways and Means, and in consideration of legislative priorities. 2. Plan and initiate the conduct of major studies in public finance and taxation, which could be bases for the formulation of economic and fiscal legislations.

16

3. Review position papers, proposals and other commentaries referred to the Office or by the Committee on Ways and Means. 4. Initiate, or receive proposals on, the conduct of economic survey or survey on fiscal issues. 5. Supervise the Office in the conduct of technical studies, in providing technical assistance and support to the Committee Chairman, and in the general conduct of its functions and responsibilities. 6. Coordinate and/or consult with other concerned offices of govern- ment and the private sector on the conduct of studies or the evalu- ation of legislative proposals, such as through technical hearings conducted at the Office’s initiative or as directed by the Committee on Ways and Means. 7. Represent the Office, or the Committee Chairman as the case may be, in various fora.

Those with positions of Director III (Service Chief) & II (Assistant Service Chief) have the following functions: 1. Conduct major studies on public finance issues and proposals, particularly tax proposals, to be used as bases for the formulation of economic and fiscal legislations. 2. Prepare position papers, briefers on revenue proposals, fiscal statistics, draft bills, etc. for the Senate Committee on Ways and Means, and other requesting Senate Committees. 3. Coordinate with the concerned offices of government and the private sector in the preparation of position papers. 4. Represent the office in various meetings. 5. Assist in the preparation of work programs for approval by the head of office.

6. Assist in coordinating the activities of the technical and administra- tive staff of the office. 7. Perform other functions which may be assigned by the head of office from time to time. 8. Liaise with other Committees.

17

The STSRO is not a primary source of data. Rather, it relies on the data provided by other government agencies and the private sector in the conduct of its studies and in giving out opinions/recommendations.

At this juncture, it should be mentioned that laws in taxation pass thru the Senate for its study and scrutiny. The Value-Added Tax Law, the Expanded Value-Added Tax Law, and the Revised Value-Added Tax and the revised rates on alcohol and tobacco products (2012) law were all referred primarily to the Senate Committee on Ways and Means and technically to STSRO. Of late, the bill creating the laws of the Philippine Tax Academy and the Interna- tional Common Carriers’ Tax were studied by the Committee and STSRO. Additionally, the following laws, among others were studied and reviewed by STSRO:

(1) Republic Act (RA) No. 10351 - Restructuring the Excise Tax on Alcohol and Tobacco Products; (2) RA 9504 - Income Tax Exemption of Minimum Wage Earners and Increase In the Amount of Personal and Additional Exemption Allowances; (3) RA 8424 - Tax Reform Act of 1997; (4) RA 10026 - Granting Income Tax Exemption to Local Water Districts; (5) RA 10143 - Establishing the Philippine Tax Academy; (6) RA 10174 - Establishing the People’s Survival Fund; (7) RA 7167 - Adjusting the Basic Personal and Additional Exemptions Allowable to Individuals for Income Tax Purposes to the Poverty Threshold Level; (8) RA 7369 - Granting Tax and Duty Exemption and Tax Credit on Capital Equipment; (9) RA 7496 - Adopting the Simplified Net Income Taxation Scheme for the Self-Employed and Professionals Engaged in the Practice of Their Profession; (10) RA 7499 - Restructuring the Estate and Donor’s Taxes; (11) RA 7642 - Increasing the Penalties for Tax Evasion;

18

(12) RA 10349 - Establishing the Revised AFP Modernization Program; and (13) RA 10378 - Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon.

LIST OF CHAIRPERSONS

Year Chairperson Committee Secretary

July 27, 1988 - Sen. Mamintal AJ. Tamano Atty. Rolando Nolabonga June 30, 1992

July 26, 1992 - Sen. Ernesto M. Herrera Atty. Jesse Yu June 30, 1995

July 28, 1995 - Sen. Juan Ponce Enrile Mr. Johan Paolo Perez June 30, 2001 Ms. Julieta Fontiveros

• July 27, 2001 - Sen. Ralph G. Recto Ms. Julieta Fontiveros June 30, 2007 • July 28, 2010 - October 5, 2012 • January 6, 2013 - June 30, 2013

July 28, 2007 - Sen. Francis “Chiz” Escudero Ms. Julieta Fontiveros November 17, 2008

November 18, 2008 - Sen. Panfilo M. Lacson Mr. Lawrence Acierto June 30, 2010

October 5, 2012 - Sen. Franklin M. Drilon Atty. Philip Lina January 15, 2013

July 22, 2013 Sen. Sonny Angara Ms. Bernadine B. Mahinay to present

19

CHAIRPERSONS

20

CHAIRPERSONS’ ACTIVITIES

21

22

23

24

25

26

27

STSRO OFFICERS AND STAFF MEMORABILIA

1995 - 1998 Front row: Lina P. Figueroa, Emmanuel M. Alonzo, Director General Tomas C. Toledo, Pablo M. Bautista, Joyce Gracia Middle row: Ramon Benedicto Marcelino, Ma. Riolama Diola, Erlinda R. Aguja, Lilibeth S. Abiog, Ma. Rosencia Aparente, Rolando Geotina, Jr. Back row: Ma. Auraliz Midi B. Sabangan, Elizabeth F. Agas, Ninnette Felix, Zenaida G. Sanchez, Adoracion M. Cuevas.

2001- 2004 Front row: Vivian A. Cabiling, Rechilda B. Gascon, Director General Nilda D. Vasquez, Erlinda R. Aguja, Emmanuel M. Alonzo Standing: Zenaida G. Sanchez, Ma. Auraliz Midi B. Sabangan, Maria Lucrecia

28

Cuevas, Maria Lucrecia R. Mir, ral Nilda D. Vasquez, Emmanuel M. Alonzo, beth F. Agas 2006 - 2008 2006- Vivian Cabiling,A. Erlinda R. Aguja, Director Gene Elsie T. Jesalva, Zenaida G. Sanchez, Adoracion M. Seated: Standing: Rechilda B. Gascon Julie E. Real, Ma. Auraliz Midi B. Sabangan, Eliza

29

2008 - 2010 First row: Julieta M. Fontiveros, Elvira P. Crudo, Rechilda B. Gascon, Vivian A. Cabiling, Director General Rodelio T. Dascil Second row: Zenaida G. Sanchez, Julie E. Real, Clinton S. Martinez, Bonifacio M. Caldito, Xerxes S. Nitafan Third row: Elizabeth F. Agas, Angelique M. Patag, Ma. Auraliz B. Midi Sabangan, Adoracion M. Cuevas

30

, , B. Gascon, Director General Rodelio T. Dascil, va, Elizabeth F. Agas, Ma. Auraliz B. Midi Sabangan Patag, Zenaida G. Sanchez, Arlene Marie P. Cuaderno . Villanueva 2010 Bonifacio R. Joson, Ariel A. Lamban, Elsie T. Jesal Emmanuel M. Alonzo, Maria Lucrecia R. Mir, Rechilda Standing: Second row: Bonifacio M. Caldito, Clinton S. Martinez Julie E. Real, Adoracion M. Cuevas, Angelique M. Elvira P. Crudo, Julieta M. Fontiveros, Noberto M 31

STSRO OFFICERS AND STAFF IN THE 16TH CONGRESS

OFFICE OF THE DIRECTOR GENERAL

32

DIRECT TAXES BRANCH

33

INDIRECT TAXES BRANCH

34

LEGAL & TARIFF BRANCH

35

TAX POLICY & ADMINISTRATION BRANCH

36

FIRST DAY OF THE 16th CONGRESS

With Senate President Pro-Tempore Sen. Ralph G. Recto

With Sen. JV Ejercito

With Sen. Nancy S. Binay

With Sen. Sonny Angara

37

STSRO LECTURE SERIES

The STSRO commenced the Lecture Series in August 2013. Shown here are Director General Atty. Rodelio T. Dascil on “Basic Presentation on Legislation that Pertains to Taxation” and Dir. Bong Villanueva who talked about “How a Bill Becomes a Law”. The class is composed of Senator Sonny Angara’s Staff and STSRO Staff.

38

STSRO STAFF DEVELOPMENT

Title : Seminar on Climate Change and Green Low-Carbon Development Date : July 16 - August 5, 2013 Place: Beijing, China Participants : Dir. Maria Lucrecia R. Mir (Direct Taxes Branch) Dir. Julieta M. Fontiveros (Legal and Tariff Branch)

Participants : Dir. Vivian A. Cabiling (Indirect Taxes Branch) Dir. Elvira P. Crudo (Direct Taxes Branch)

39

10th Annual Meeting of the Asia-Pacific Tax Forum October 2-4, 2013, Siam Kempinski Hotel Bangkok, Thailand

Dear Rodelio,

Thank you for your contribution to the Asia-Pacific Tax Forum (APTF) as a speaker . We received excellent feedback from your comments.

This was one of our best attended (133 delegates and speakers) meetings with the most diverse/strongest technical agenda. Our sessions helped chart a path for the pressing indirect tax reforms that need to be considered in advance of AEC 2015. We also discussed key direct taxation issues, in the context of BEPS, and the important contribution the Asia region countries must contribute to this process. As I said in my opening remarks, your voice is essential to the BEPS reform process. It must not be dominated by Washington and Paris. ITIC and APTF look forward to continuing to actively contribute to this process and ensure an Asia-Pacific voice is heard.

Attached is the Bangkok Agenda , a consensus of the action items agreed upon at our meeting. Our three-days in Bangkok have stimulated an active research and reform-driven work program for the next 18 months.

Additionally, all presentations from the APTF meeting have been posted on ITIC’s new website. The documents can be downloaded from: http://www.iticnet.org/programs/asia-pacific/APTF10.

As in prior years, ITIC will publish a special edition ITIC Bulletin reporting on the APTF meeting held in Bangkok. We will send you a copy once it is published.

Thank you for all of your personal support and involvement with APTF. I look forward to our continued cooperation and friendship.

Best regards,

Daniel A. Witt President

40

23rd Chamber of Customs Brokers Inc. National Assembly SMX Convention Center, Mall of Asia Complex, Pasay City November 27, 2013

41

Title : Gender Sensitivity Training Date : July 17 & 18, 2013 Place : Sunrise Holiday Mansion, Alfonso, Cavite Participants : Clinton S. Martinez Johann F.A. Gueverra

Title : Supervisory Development Course Track 1 (SDC T-1) Date : August 13 & 14, 2013 Place : Senate of the Philippines Participants : Dir. Sheanne C. Salazar Johann F.A. Guevarra

42

Congratulations to Ms. Adoracion M. Cuevas

“2012 Senate Secretariat Exemplary Employee Award” Nominee and Finalist, OSEC October 21, 2013

Congratulations to the STSRO Winners in the 2013 Bowling Tournament!!!

• Atty. Rodel T. Dascil - Runner-up in Executive Class Category.

• Dir. Rechie B. Gascon - First Place in Executive Class B Category

• Dir. Elvie P. Crudo - 3rd Place in Executive Class A Category

• Ms. Marlyn P. Tii - 4th Place in Open Class Category

Congratulations to

Bonifacio R. Joson

Senate Mini Olympics Champion! • Lawn Tennis, Singles, Gold • Lawn Tennis, Doubles, Gold • Lawn Tennis, Mixed Doubles, Bronze

43

STSRO TEAM BUILDING

LUCBAN, 2010

44

Bataan Techno Park, Morong, Bataan November 10 - 11, 2011

45

Thunderbird Resort, Poro Point, San Fernando, La Union July 2012

46

Ciudad Christina Resort San Mateo, Rizal July 2013

47

STSRO OUTREACH PROGRAM

Jose Fabella Center Transient's Home Mandaluyong City December 19, 2013

Hospicio de San Jose December 9, 2013

48

Graces Center - DSWD NCR December 9, 2013

Halloween 2013

49

STSRO staff as Senate volunteers in DSWD Relief Center in Pasay City for Typhoon Yolanda Victims

50

What they say about STSRO Tax Bits

“We look forward to the succeeding issues of the Senate Tax Bits, and remain most grateful for the STSRO’s support in our efforts to consistently improve the quality of tax administration.”

Kim S. Jacinto-Henares Commissioner Bureau of Internal Revenue August 13, 2010

“This is to acknowledge receipt of your memorandum dated August 2, 2010 to Senator Ferdinand R. Marcos, Jr. furnishing him a copy of the compilation of Repub- lic Acts with Tax Incentives/Exemptions passed during the Fourteenth Congress of the Philippines. Certainly, the said compilation is a helpful guide in the formulation of the legislative agenda of Senator Marcos.”

Ramon B. Cardenas Chief of Staff - O/S Marcos August 25, 2010

“Thank you for including our office as one of the recipients of your publication.” (Second Issue).

Dante V. Sy Executive Director National Tax Research Center July 28, 2010

“I would like to thank you for providing us a copy of the Senate Tax Bits. The effort you extend in making legislation material comprehensible to everyone, through this newsletter, is commendable.”

Thomas Benjamin B. Marcelo Director International Relations Dept. Bangko Sentral ng Pilipinas August 6, 2010

51

“Thank you for your letter dated 22 July 2010 furnishing the Governor of the Bangko Sentral ng Pilipinas with a copy of the second issue of your Senate Tax Bits.”

Vicente S. Aquino Executive Director Anti-Money Laundering Council August 9, 2010

“We acknowledge receipt of your Fourth Issue of Tax Bits. The Academy deeply appreciates including us in your mailing list. The featured articles are very useful in our development work.”

Antonio D. Kalaw, Jr. President Dev’t Academy of the Phils. January 4, 2011

“We are currently in the middle of studying tax proposals filed in Congress and we appreciate getting this useful information and analysis on some tax matters.”

Peter V. Perfecto Executive Director Business Club January 26, 2011

“The articles are very relevant and useful in our studies related to tax and tariffs. We appreciate your continued support and cooperation.”

Mr. Eric Le Borgne Senior Economist and Tax Team Leader Poverty Reduction and Economic Mgt. Unit, The World Bank April 6, 2011

52

“The documents you have provided will be useful in the course of our legislative work.”

Maria Victoria Evangelista Chief Legislative Officer Office of Senator June 16, 2011

“This is to acknowledge with appreciation the Seventh Issue Volume II of your Senate Tax Bits featuring articles on OPSF and Constitutional Provisions on Taxa- tion which is very informative and a good reference.”

Zenaida Monsada Director DOE - Oil Industry Mgt. Bureau June 30, 2011

“Our sincere thanks for the Articles on A Second Look at the OPSF, Anyone? and Constitutional Provision on Taxation: A Review. We have forwarded the two (2) documents to the PIP Legal-Tax Committee for their perusal.”

Sally Monteiro Executive Director Phil. Institute of Petroleum June 30, 2011

“We would like to acknowledge with gratitude the Seventh Issue Volume II of the Philippine Senate Tax Bits that you send to our Learning Resource Center. These are certainly very useful additions to our collection of resources for DAP, faculty and student research needs.”

Gloria Jumamil-Mercado Dean Graduate School of Public and Development Management Dev’t Academy of the Phils. July 5, 2011

53

“We are pleased to acknowledge receipt of copies of the Eighth Issue Volume II of your Senate Tax Bits. Thank you for furnishing us with these materials which will be an important addition to our library resources in the College.”

Fermin De Leon Jr., MNSA President National Defense College of the Philippines September 13, 2011

“The newsletter will keep the National Research Council of the Philippines (NRCP) abreast with the new policies, statutes, and rulings related to taxation.”

Geraldo Petilla Chief, Finance and Admin. Div. National Research Council of the Philippines September 12, 2011

“These materials would be very useful as reference in many researches currently being undertaken by our research staff technicians.”

Maria Wilma Gallego Librarian II National Tax Research Center March 8, 2012

“We thank your good office for your indefatigable efforts to provide us significant materials that will aid us in crafting meaningful legislative measures for the Filipino people.”

Ramon B. Cardenas Chief of Staff- O/S Marcos February 18, 2014

54

DedicationDedication andand NotesNotes

55

Bojnr 2014 56