BERNS Accounting Services Co.

Berns Accounting Services Co. was registered in 2003 as Single Proprietorship and then it was converted into Partnership in 2008. The Nature of its business is Tax Accounting, Auditing, Business Consultancy and Documentation Services. Although it seems that the company has been operational for thirteen years, the proprietor has been working as a mediator between taxpayers and BIR for almost twenty nine years. This experience started since 1987, that was when he was just doing the accounting for his own business, and then he started handling the businesses of his relatives and friends. Year 2003 was when the proprietor decided to open up the accounting firm.
For almost twenty six years Berns Accounting Services Co. was able to surpass twelve BIR commissioners by witnessing the management of five administrations namely:

CORY AQUINO ADMINISTRATION

Commissioner Bienvenido Tan, Jr. (1987)
During this administration the Operation “Walang Lagay” was implemented. This was also the administration when the adoption of the VAT system and the computerization of tax assessment and collection started.

Commissioner Jose Ong (1989)
Under Commissioner Jose Ong, the use of Taxpayer Identification Number was started. There was also an adoption of the new payment control system. This was al-so the time when there was a simplified net income taxation scheme.

RAMOS ADMINISTRATION

Commissioner Liwayway Vinzons-Chato (1993)
Five year Tax Computerization Project (TCP) was implemented by Commissioner Liwayway Vinzons-Chato. This was also the start of Computerized Integrated Tax System and Computerized Internal Administration System.

ESTRADA ADMINISTRATION

Commissioner Beethoven Rualo (1999)
During this administration, Commissioner Beethoven Rualo started the Economic Recovery Assistance Payment (ERAP) Program. This was also the start of The Large Taxpayers Monitoring System. There was also a raffle promo during this administration that they called “Humingi ng Resibo, Manalo ng Libo-libo.

Commissioner Dakila Fonacier (2000)
Under Commissioner Dakila Fonacier full utilization of tax computerization in the Bureau’s operations started. There was also an expansion of the use of electronic doc-umentary stamp tax metering machine and establishment of tie-up with the na-tional government agencies and local government units.

ARROYO ADMINISTRATION

Commissioner Atty. Rene G. Banez (2001)
This was the start of Voluntary Assessment Program and Compromise Settlement Program. This was also the start of Electronic Filing and Payment System (eFPS). There was also an expansion of coverage of the creditable withholding tax system.

Commissioner Guillermo L. Parayno, Jr. (2002)
Under Commissioner Parayno, reconciliation of listings for enforcement of RE-LIEF system was implemented. This was when BIR stated to conduct Tax Compli-ance Verification Drives (Tax Mapping) and Run After Tax Evaders (RATE).

Commissioner Jose Mario C. Buñag (2006)
This was the start of implementation of Benchmarking, Installation of the Bureau’s e-Complaint System and the Nationwide Rollout of Computerized Systems (NRCS).

Commissioner Lilian B. Hefti (2007)
Under Commissioner Lilian B. Hefti, data matching of income payments of withholding agents against the reported income of the recipients started as well as Information sharing between BIR and the Local Government units. This was also the start of Computer Assisted Audit Tools and Technique (CAATTs).

Commissioner Sixto S. Esquivias IV (2008)
Under Commissioner Sixto, “Oplan Kandado” program was implemented.

Commissioner Joel L. Tan-Torres (2009)
This was the start of Project RIP (Rest in Peace). BIR started to conduct Taxpayers Lifestyle Check. There was also a linkage with various agencies (i.e. LTO, SEC, BLGF, PHALTRA, etc.)

P-NOY AQUINO ADMINISTRATION

Commissioner Atty Kim S. Jacinto – Henares
The current administration focuses on the filing of tax evasion cases under the RATE Program, in compliance with the SONA pronouncements of President Aquino.

Before there was no VAT system so sales tax were only computed from 2% of the gross sales. Tax Assessment and collection were not yet computerized because even the Bureau’s operation and Internal Administration System were not computerized yet. There was no Case Monitoring Program to check unfiled returns, Benchmarking was not implemented either and there was no Tax mapping. But now it has all been coordinated even the data matching of reported VAT payments with the Income Tax payment. The BIR is now also focusing on companies that have third party information. There has been information sharing between BIR and local government units. Tie up between the National Government Agencies and Local Government units have already been established. In the near future we may expect that manual filing will be gone and everything will be computerized all through-out the Philippines. But BERNS ACCOUNTING SERVICES CO. is always ready for any changes and improvements. We will never be left behind!