Section 6 of the Revenue Regulations 14-2010 refers to the Effects of Accreditation - Only those Tax Agents/Practitioners, Partners or Officers of General Professional Partnerships, or Officers or Directors of Corporate entities engaged in tax practice who have been issued certificate of Accreditation or ID card shall be allowed to represent a taxpayer or transact business with the Bureau of Internal Revenue in representation of a taxpayer for the purposed(s) defined in these regulations.
The Commissioner of his authorized representative shall only consider as valid document/attachments to tax returns, information returns or other statements or reports required by the Code of Regulations, the financial statements prepared, signed and certified by duly accredited tax practitioners. The BIR can refuse to transact official business with tax practitioners who are not accredited before it and shall require that certain official statements such as returns, financial statements, reports, protest, request for ruling, official correspondence and others statements, paper or documents filed on behalf of a taxpayer be signed or certified to by accredited persons which shall bear the following information below the signature of the latter.
A. For individual's (CPA's, members of GPPs, and others)
a.1 Tax Identification Number (TIN); and
a.2 BIR Accreditation Number, Date of Issue, and Date of Expiry
B. For members of the Philippine Bar (Lawyers)
b.1 Tax Identification Number (TIN)
b.2 Attorney's Roll Number;
b.3 Mandatory Continuing Legal Education (MCLE) Compliance Number; and
b.4 BIR Accreditation Number, Date of Issue, and Date of Expiry
The Procedures and Requirements For The Accreditation of Tax Practitioners/Agents As A Prerequisite To Their Practice and Representation Before the Bureau of Internal Revenue (BIR) are as follows:
The Commissioner of his authorized representative shall only consider as valid document/attachments to tax returns, information returns or other statements or reports required by the Code of Regulations, the financial statements prepared, signed and certified by duly accredited tax practitioners. The BIR can refuse to transact official business with tax practitioners who are not accredited before it and shall require that certain official statements such as returns, financial statements, reports, protest, request for ruling, official correspondence and others statements, paper or documents filed on behalf of a taxpayer be signed or certified to by accredited persons which shall bear the following information below the signature of the latter.
A. For individual's (CPA's, members of GPPs, and others)
a.1 Tax Identification Number (TIN); and
a.2 BIR Accreditation Number, Date of Issue, and Date of Expiry
B. For members of the Philippine Bar (Lawyers)
b.1 Tax Identification Number (TIN)
b.2 Attorney's Roll Number;
b.3 Mandatory Continuing Legal Education (MCLE) Compliance Number; and
b.4 BIR Accreditation Number, Date of Issue, and Date of Expiry
The Procedures and Requirements For The Accreditation of Tax Practitioners/Agents As A Prerequisite To Their Practice and Representation Before the Bureau of Internal Revenue (BIR) are as follows:
1. All applicants shall accomplish their application for accreditation in the form to be prescribed by the Commissioner of Internal Revenue (BIR Form 1916). The duly-accomplished application form shall be submitted, together with all documentary requirements, whichever is applicable with the RRAB of the place where the individual applicant or general professional partnership has his/its residence or principal place of business.
2. For Individual Applicants:
a. Certified True Copy of Certificate of Registration with the Board of Accountancy (BOA) and current license with the Professional Regulations Commission, if a CPA [Certified True Copy of Professional Regulation Commission (PRC) Identification Card (ID)], or Attorney's Roll Number and Mandatory Continuing Legal Education (MCLE) Compliance Number, if a Lawyer;
b. Certificate of Membership in Good Standing with his/her/its PICPA Chapter or ACCPA (for CPAs) or Integrated Bar of the Philippines (for lawyers);
c. Certificate of Good Moral character issued by two (2) disinterested persons, who are either member of the BAR or CPA in good standing;
d. If not a Certified Public Accountant:
d.1 Certified copy of transcript of records from the university or college showing compliance with at least eighteen (18) units in accounting or taxation as prescribed in Section 4(A)(2).
d.2 Written certification of continuing professional education (CPE) units of at least six (6) hours per year or a total of eighteen (18) hours for three years in taxation conducted by the BIR (e.g. Revenue Regions, Revenue District Offices, etc.) or from private institutions (e.g tax/auditing firms, educational or training institutions, professional organizations, etc), where the number of training hours earned are printed on the certificates and obtained not more than a year prior to the application/renewal for accreditation.
e. A written undertaking under oath (Notarized) to preserve working papers within the period prescribe under Section 235 o the NIRC of 1997, as amended, and making them available to the Bureau's authorized representative/s when required or directed to do so.
3. Processing Fee - Each applicant shall pay a non-refundable processing fee of Five hundred pesos (P1000.00) upon filing of his application for accreditation. If the applicant is a general professional partnership, the fee shall be paid each partner and authorized representative thereof. In the case of incorporated entities engaged in accounting and tax consultancy services, the fee shall be paid by each of the applicant officers or designated representatives thereof.
4. Additional Requirements (if applicable) - Accredited tax agents shall likewise be required to submit the following documents as an attachment to the initial filing of reports, protests, request for ruling, official correspondence and other statements, papers or documents filed on behalf of a particular taxpayer as proof of their authority to represent the concerned taxpayer:
a. Copy of current Engagement Letter with clients.
b. Special Power of Attorney executed by the client authorizing the practitioner to represent him before the BIR.
5. For CPAs, Photocopy of Professional Tax Receipt (PTR)
6. Photocopy of BIR 0605 Annual Registration Fee of P500.00
7. Photocopy of BIR Certificate of Registration (COR)
8. Certificate of Training at least six (6) hours per year or a total of eighteen (18) hours for the three (3) years of continuing professional education (CPE) in taxation from trainings/seminars conducted by the BIR (e.g. Revenue regions, RDOs, etc.) of from private institutions (e.g. tax/auditing firms, educational or training institutions, professional organizations, etc.) where the number of training hours earned are printed on the certificates.
9. Photocopies of Income Tax Return (ITR) of the previous two (2) years.
10. If employed, Certificate of Employment of Proof of Meaningful Experience with duties and responsibilities.
Please refer ftp://ftp.bir.gov.ph/webadmin1/pdf/55026RR%2014-2010%20ACCREDITATION.pdf
5. For CPAs, Photocopy of Professional Tax Receipt (PTR)
6. Photocopy of BIR 0605 Annual Registration Fee of P500.00
7. Photocopy of BIR Certificate of Registration (COR)
8. Certificate of Training at least six (6) hours per year or a total of eighteen (18) hours for the three (3) years of continuing professional education (CPE) in taxation from trainings/seminars conducted by the BIR (e.g. Revenue regions, RDOs, etc.) of from private institutions (e.g. tax/auditing firms, educational or training institutions, professional organizations, etc.) where the number of training hours earned are printed on the certificates.
9. Photocopies of Income Tax Return (ITR) of the previous two (2) years.
10. If employed, Certificate of Employment of Proof of Meaningful Experience with duties and responsibilities.
Please refer ftp://ftp.bir.gov.ph/webadmin1/pdf/55026RR%2014-2010%20ACCREDITATION.pdf
and http://www.bir.gov.ph/images/bir_files/old_files/pdf/30669rr%20no.%2011-2006.pdf of the full text of RR No. 14-2010 and RR No. 11-2006, respectively.
