Conclusion
Iam pleased to note that the practice of lifelong learning prevails in the government sector. One notable exercise of lifelong learning is the recent Bureau of Internal Revenue initiative of conducting competency examination for aspirants to the Revenue District Officer positions to test their mettle in handling these leadership posts. These aspirants had to undergo their individual lifelong learning experience of learning and being tested as a requisite for their career advancement.
Another fine example of lifelong learning in government is the Basic Competency on Local Treasury Examination and Intermediate Competency on Local Treasury Examination. These examinations are part of the three-level Standardized Examination and Assessment for Local Treasury Service Program of the BLGF, in cooperation with the Civil Service Commission. Passing these examinations is a primary basis for the career advancement of Local Treasurers and Assistant Local Treasurers. These local treasurers serve the important role of collecting local taxes and fees in the municipalities in the Philippines. These examinations were first administered in December 2015, and thereafter have been regularly conducted. For 2022, the examinations have been scheduled on several dates, including those in October and December.
These examples of the BIR and BLGF, both under the Department of Finance (DOF), clearly show these tax collecting offices are leading the way in pursuing lifelong learning best practices towards professionalizing their staff.
Another landmark achievement and challenge of the DOF in lifelong learning is moving forward the Philippine Tax Academy. The PTA was created by Republic Act 10143 in July 31, 2010. Under this law, the PTA “provides the appropriate education, training skills, and values to tax collectors and administrators and will disseminate tax laws, regulation, guidelines and relevant information to the public.” The PTA is mandated to handle the trainings, continuing education programs and other courses for all the officials and personnel of the BIR, the Bureau of Customs and the BLGF.
It is unfortunate that the PTA has not been able to take off the ground pursuing its mandate. It has been over 11 years from the passage of the PTA law, and there has been not too much inroads in fully implementing the PTA mandate. I note that it was only recently that the appointments of the executive officers of the PTA were announced in June 2022. These included former DOF Undersecretary Gil Betran, who was appointed president and former DOF Assistant Secretary, Teresa Habitan, who was appointed as Chancellor of the Local Government Finance Institute.
I am particularly interested in the PTA developments since it was during my term as BIR Commissioner in 2010 that I spearheaded the promulgation of this PTA law.
I end this series of articles on lifelong learning with a firm conviction that we should all believe and advocate for lifelong learning. Now in my senior year, I am completing my Doctoral Program in Public Administration at the University of the Philippines National College of Public Administration and Governance. I am surely living and continuing to experience lifelong learning at its best.
Joel L. Tan-Torres is the Dean of the University of the Philippines Virata School of Business. Previously, he was the Commissioner of the Bureau of Internal Revenue, the chairman of the Professional Regulatory Board of Accountancy, and partner of Reyes Tacandong & Co. and the SyCip Gorres and Velayo & Co. He is a Certified Public Accountant who garnered No. 1 in the CPA Board Examination of May 1979.
This column accepts articles from the business and academic community for consideration for publication. Articles not exceeding 700 words can be e-mailed to jltantorres@up.edu.ph.