TROUBLE SHOOT: THERE is a spark in my microwave oven.


1) Check the metal sheet inside the oven. It is usually beside the part where you can see the light during heating.

2) If the metal sheet is worn out or burnt, remove it carefully. Just make sure that the oven is not plugged in. You can easily remove it with your bare hands.

3) Visit your service center and ask for a new sheet. It costs only P300.00. Cut it according to the size of the old one.

4) Replace it back in the oven by sling them in the small holes provided at the sides. Holah! Your microwave oven is as good as new and you saved costs from bringing them at the service center.

BEWARE: Troubleshooting is not applicable to all oven problems. Cases such as failure of the oven to produce heat may be difficult to trouble shoot and may even lead to fires. For your safety, better buy a new one if that is the case 🙂



First, prepare the necessary documents before proceeding to your RDO.

1) You will need a barangay certificate from your chairman stating your name, home or business address and most importantly, YOUR BARANGAY NUMBER AND ZONE NUMBER.  These two numbers are very important because they are used by BIR in determining your RDO number. RDO is the office that you will visit whenever you have transactions with your taxes.


3) Know your TIN number, the ZIP CODE of your stated address, etc.

4) Call BIR before visiting them to save you from coming back and forth to their office because of your failure to bring the requirements.

5) And of course, bring your certificate indicating the profession you are registering for. In my case, I brought a certificate of vouchers that prove that I am an online business woman.

5) Know that there are two steps in the registration process. Your first visit is your PRIMARY REGISTRATION and the next visit IS A REQUIRED BRIEFING usually held every Thursday at 10:30 a.m. (I am doing this blog to help fellow Filipinos understand the COR procedure. I incurred penalties because I found it difficult and confusing to follow the instructions) See this link for steps in primary and secondary registration 🙂




First, prepare the necessary documents before proceeding to your RDO.


PRIMARY COR ( Certificate of Registration) REGISTRATION

1) Know your RDO by calling BIR at telephone number 02 981 7003 (for their Manila office) Visit the for a list of the other telephone numbers.

2) Once you get to BIR, prepare your ID. A security guard will scan your ID and put a sticker on your shoulder before you enter their building. Ask them for directions on how to get to your RDO number. As I have said earlier, it is better to know your Barangay and Zone Number and call BIR before you visit them to save you from the hassle of getting lost inside their building.

3) When in your RDO, login at the security guard’s table and GET A QUE NUMBER FROM THEIR COMPUTER. Click COR from the computer and get your number. Wait for your number to flash on the screen. Once it is called, proceed to COUNTER 2. The BIR agent will ask for your documents and instruct you to FILL OUT FORM 1901 ( for Sole Proprietorship) OR FORM 1903 (for Corporations). The forms are available at the side.

4) Counter 2 will also VERIFY YOUR TIN number. Make sure you bring your TIN ID with you.

5) Next, proceed to the OFFICER OF THE DAY. The OODA is just a few counters away from counter 2. However, you have to get a new queue number from the guard’s computer before you can wait for your turn to talk to the OODA.  Officers are usually very friendly and patient in entertaining questions.  I frequently visit them for help and they always guide me through the process.

6) The OFFICER OF THE DAY will review your documents to determine your TAX TYPE AND LINE OF BUSINESS. And the cost that you have to pay. (Usually it cost P500.00 for professionals like doctors, trainors, etc.)

7) Next, FILL  OUT FORM 0605 for  your payment.

8) Proceed to an accredited bank. In my RDO, there is a Landbank just in front of BIR. Just make sure to visit BIR early so you can pay your FORM 0605 before the bank closes at 3PM. OR ELSE, YOU’LL HAVE TO COME BACK THE NEXT DAY.

9) While at the bank, make sure you fill out the bank’s payment form. Write BIR’s account number (which is posted in front of the TELLER), your form type. (In this case, write FORM 0605) Your TIN number and tax period you are paying for. (That means the current year, e.g. 2018)  I noticed that Bank tellers are usually vexed when payers do not know how to fill out their payment forms. So you’ll have to be patient with them.  Anyway, the security guards at the door can assist you. They know very well about the parts of the payment form.

9) After paying, PHOTOCOPY your documents and payment slips. Prices are double or triple the usual rate, about P2-3.00 per photocopy.

10) After you have the photocopy, go back to COUNTER 2. And wait for your COR to be printed.

11) Next, make sure you attend the tax briefing because the SECONDARY REGISTRATION is more complicated. I incurred a lot of penalties because I did not understand clearly my duties after registration.

12) When you get home, READ YOUR COR carefully. You will see your tax duties in the COR and the due dates for filing them. FAILURE TO DO SO, ONCE YOU ARE REGISTERED MAY MEAN OPEN CASES AND PENALTIES WORTH THOUSANDS OF PESOS. SO BE CAREFUL!

**** NOTE THAT IT IS IMPORTANT TO PROCESS YOUR OR (Official Receipts and ATP (authority to print) ASAP!!!! Again failure to do so, may mean PENALTIES  L


SEE you in my next blog ON SECONDARY REGISTRATION. You must do this ASAP, once you are done with your COR! PLEASE visit this link for the secondary registration procedure





1) Have your COR and other documents ready.

2) Attend the TAX BRIEFING held every Thursday at your RDO. Prepare your questions so you may be clarified about the details of filing your tax.

3) Apply for ATP (authority to print). Counter 3 will guide you through the process.

4) Apply for books of accounts. And buy accounting books (they are usually available in front of BIR). Make sure you ask the OFFICER OF THE DAY if you purchased the right book. There are many types of books depending on your business.

5) Fill out FORM 0605 again for your ATP and Books Registration. Usually forms are available online. BIR agents highly recommend that you fill them out online. Don’t worry because they have an e-lounge where you can download and fill them out. Outside computer shops may charge you extra but they are usually very helpful especially to beginners who do not know how to fill out the required details. Their help is worth the extra cost  J

6)Next, have your form signed by the BIR agent before you proceed to the bank for payment.

7)Once in the bank, fill out the bank’s payment slip. Know the tax type, BIR account number, your TIN number and form type. Details are posted in front of the teller. So you’ll have to read them in order to learn. If you find this challenging, you may ask the security guards for help. They are very accommodating and knowledgeable J

8) NEVER FORGET TO PHOTOCOPY YOUR payment slips and other documents before you go back to your RDO. There are rarely, if at all, photocopying services inside BIR. Forgetting to do so would mean going back and forth.

9) Once you get back to your RDO, Get your Queue number from the  guard’s computer for COUNTER 3 and BOOKS REGISTRATION.

10) While waiting for your turn, have your books stamped and fill-out the first page of your accounting books.

11) Once you are called, present all your payment forms and books for the chief’s signature.

12) Once you have your books signed, look for an AUTHORIZED PRINTER. You can usually find them inside the building waiting for prospective clients. (WARNING: MAKE SURE THAT YOU HAVE YOUR OR PRINTED BY AUTHORIZED PRINTERS TO SAVE YOU FROM PENALTIES L ) You may ask counter 2 for a list of credited printers.

13) Printers usually sell a minimum of 10 booklets for a starting price of P800- P 1200.00 depending on lay out, size, number of duplicates or triplicates, etc. )

14) Once, you found AN AUTHORIZED PRINTER, GIVE HIM/ HER A PHOTOCOPY OF YOUR COR, PAYMENT SLIP AND FORM 0605 FOR ATP) Never give your original documents.

15) The printer will give you the OR (Official receipts) in two weeks. Make sure they have it stamped in BIR before you get them J

16) Good luck! With your OR’s, you are now a registered businessman 🙂

Republic Act No. 10533 or the Enhanced Basic Education Act of 2013 (K+12): An Example of How Social Reconstructionist Conception and Sociological Foundation Affect the Curriculum

I have read in The Philippine Daily Inquirer that President Aquino signed into law Republic Act No. 10533 or the Enhanced Basic Education Act of 2013 last May 15, 2013.  The law aims to make up for the shortcomings of the Philippines’ 10 year basic education cycle by adding three more years in the curriculum. (follow this link: What is k+12? )

As a parent, I foresee additional financial burden as a corollary of this K-12 program. At first, I was not convinced with Pres. Aquino’s aim of providing students ample time to acquire knowledge and skills. I believe that the K-12 program only solves issues on quantity but not on the quality of education. So I did my personal research on the issue even before the law was enacted.

I came across the writings of Former Education USEC Isagani Cruz. According to the article, CHED was rushing to push through with the K-12 reform in order to prepare for the 2015 opening of borders by 10 ASEAN countries. The Philippines is also preparing to join the 2020 APEC Trade Regime. These moves by our ASEAN neighbors mean that they will be opening their doors to foreign professionals for as long as these people meet the requirements of the accord set by the participating countries. There will be a mutual recognition of qualifications and degrees. A Filipino nurse for example, who passed all the professional requirements in the Philippines will no longer undergo redundant trainings and professional exams abroad. His degree in his homeland will be automatically recognized as long as he earned the number of education years required in the accord.

Our government has now started solving issues on the quantity of education. Sooner or later, problems regarding quality may also be addressed. K-12 may allow us to benefit from several accords on mutual recognition of decrees set up by other countries. (An example of this is the Washington Accord, 1989. It is an agreement among countries that allows a professional engineer to practice in another country as long as he meets the education requirement of 16 years.) This is the reason why there is a pressure on our Education Sector to align our education system with those of our neighboring countries.

If everything will work according to plan, our country will be able to send not only the less-skilled OFWs but also professionals who will generate more income. This will be a big help to our economy. Even our policy makers admit that we make use of our human resources to generate dollar reserves. Perhaps, this exploitation of our labor force is inevitable since we all want to save our ailing economy. Besides, Filipinos themselves, choose to work abroad for the betterment of their own families. I am not saying that the exodus of our skilled Filipinos is right. However, I cannot blame parents whose primary concern is to alleviate the hunger of their loved ones.


TJ Burgonio
Philippine Daily Inquirer

Isagani Cruz, “Education Reforms in thePhilippines”

What is k12?

Republic Act No. 10533 or the Enhanced Basic Education Act of 2013 (K+12) aims to make up for the shortcomings of the Philippines 10 year basic education cycle by adding three more years in the curriculum.
Enrollment in kindergarten is now compulsory. Grades 11 and 12 are added to high school education. The reform is aimed to better prepare our graduates making them highly competitive in the labor market. Mother tongue will be used as medium of instruction in grades 1 to 3. This is based on the assumption that using one’s lingua franca would allow a student to process ideas more easily. Still, English and Filipino subjects will be taught starting grade 1.
Subjects will be taught starting from simple concepts to more complex ones using the spiral progression approach. Before the implementation of K-12, high schools Sophomores study Biology, Juniors study Chemistry and Seniors study Physics. With K-12, these subjects will be integrated and connected to each other. As one DepEd official puts it, they will be literally tearing the textbooks apart. Then they will combine the basic concepts in these three sciences for the sophomores. Next, juniors will study the more complex concepts and so on.
I believe that the law will have minimal implications on TESDA or Technical Vocational Education and Training (TVET) programs since they will continue their operations. People who have not finished elementary or high school may continue to enroll on techvoc programs offered by TESDA. This will provide people who have not attended formal schooling the skills they need to earn a living.
CHED programs are now being revised. Some subjects are being removed shortening the General Education Curriculum or GEC from the previous two years to one year. After taking the GE subjects, students may pursue their major subjects for a minimum of two years or more depending on their course.
The government offsets problems in reduction of enrollment by creating tie ups with universities and colleges. CHED will provide the needed facilities and teaching force that will be needed by students in senior high school.
Subjects in Math, Science and Language will be strengthened in Grades 11 and 12 and students will undergo assessment tests that will guide them in choosing their specializations.
TJ Burgonio
Philippine Daily Inquirer

Module 9 – Criticizing my own work…

Faulty Sample Tests That I Constructed

I opted to use the subject Sped for module 9 simply because I already prepared some traditional tests that served as my reviewer in preparation for our objective exams last November 22. Much to my surprise, the tests that I made were poorly crafted and do not meet the standards in the pdf

The test questions I prepared were poorly crafted because the questions were copied from the resource materials verbatim. I learned that teachers should construct questions in their own words in order to discourage students from merely memorizing their learning materials.

Criticizing my work:
Below are the other test construction rules that were not followed.
“1. Avoid verbal clues which might enable students to select the correct answer or to eliminate an incorrect alternative.”
2. “Keep statements short and use simple language structure.”
3. “Is each test item independent and are the items, as a group, free from overlapping?” (Devine & Yaghlian)

Because I wanted to improve my skills, I decided to revise the whole sample test as a whole. Hence I arrived at a totally different assessment approach. Believing that my favorite teachers Teacher Malou and Ms. De Villa are the epitome of ideal teachers, I reflected on how they made learning fruitful for our class. I believe that I did not only learn theories from them but also practical and sensible applications of theories as shown by the way they managed our class.

My Sample Tests:
test 3