BIR Ruling [DA-113-96]
BIR Ruling [DA-113-96] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 14, 1996
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March 14, 1996 BIR RULING [DA-113-96] 1st Indorsement February 28, 1996 Respectfully returned to the Assistant Commissioner (Human Resource Development Service), the within draft copy of the Memorandum of Agreement to be entered into by and between the Development Academy of the Philippines and the Bureau of Internal Revenue for the conduct of a series of Values Integration Program Workshops for Top BIR Management. The worthy Program seeks to encourage the Top BIR Management to achieve clear personal values in consonance with BIR's thrust, ideals and values. A series of workshops will be conducted by the Development Academy of the Philippines in Metro Manila and the Visayas-Mindanao areas. Each workshop consists of a five-day live-in activity. TcaAID Considering the huge financial outlay in the amount of One Million Six Hundred Ninety-Nine Thousand Eight Hundred Fifty-Eight Pesos (P1,699,858.00) representing the cost of professional fees, minimal out-of-pocket cost and value-added tax, it is recommended that the Resident Auditor of the Commission on Audit be first consulted before the Memorandum of Agreement is presented to the Commissioner for her final approval. (SGD.) ALICIA P. CLEMENO Assistant Commissioner (Legal Service)
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