Legal basis.
Section 6(G), NIRC. (G) Authority to Accredit and Register Tax Agents. - The Commissioner shall accredit and register, based on their professional competence, integrity and moral fitness, individuals and general professional partnerships and their representatives who prepare and file tax returns, statements, reports, protests, and other papers with or who appear before, the Bureau for taxpayers. Within one hundred twenty (120) days from January 1, 1998, the Commissioner shall create national and regional accreditation boards, the members of which shall serve for three (3) years, and shall designate from among the senior officials of the Bureau, one (1) chairman and two (2) members for each board, subject to such rules and regulations as the Secretary of Finance shall promulgate upon the recommendation of the Commissioner. Individuals and general professional partnerships and their representatives who are denied accreditation by the Commissioner and/or the national and regional accreditation boards may appeal such denial to the Secretary of Finance, who shall rule on the appeal within sixty (60) days from receipt of such appeal. Failure of the Secretary of Finance to rule on the Appeal within the prescribed period shall be deemed as approval of the application for accreditation of the appellant.
Tax Agents defined.
Those who are engaged in the regular preparation, certification, audit and filing of tax returns, information returns or other statements or reports required by the Code or Regulations; those who are engaged in the regular preparation of requests for ruling, petitions for reinvestigation, protests, requests for refund or tax credit certificates, compromise settlement and/or abatement of tax liabilities and other official papers and correspondence with the Bureau of Internal Revenue, and other similar or related activities; or those who regularly appear in meetings, conferences, and hearings before any office of the Bureau of Internal Revenue officially on behalf of a taxpayer or client in all matters relating to a client's rights, privileges, or liabilities under laws or regulations administered by the Bureau of Internal Revenue, shall be deemed to be engaged in tax practice and are required to apply for accreditation.
Who are covered.
Individual tax practitioners engaged in private practice who are Certified Public Accountants
CPA-Lawyers who issue/sign auditor's certificates or otherwise perform functions exclusively pertaining to a CPA
Partners of a General Professional Partnership engaged in the practice of taxation, accountancy, and/or auditing and their duly authorised officers or representatives who regularly appear or otherwise engage in tax practice before the BIR
General Professional Partnership engaged in the practice of taxation, accountancy and auditing who regularly appears or otherwise engaged in tax practice before the BIR
Officers or duly authorised representatives of incorporated business entities engaged in accounting, auditing or tax consultancy services.
Individuals other than CPAs who meet the prescribed qualifications.
Exceptions.
Individual-taxpayers acting on their own behalf, provided they present satisfactory identification
Members of the Philippine Bar not suffering from suspension/disbarment. However, they may at their option, apply for accreditation
Other individuals presenting satisfactory proof of identification or authority in any one of the following circumstances of limited practice or special appearances:
An individual representing a member of his or her immediate family
A regular full-time employee representing an individual employer
A bona fide officer or a regular full-time employee in representation of his employer-corporation, association or organised group
A trustee, receiver, guardian, administrator, executor or regular full-time employee in representation of a trust, receivership, guardianship or estate
An officer or a regular employee of a government unit, agency, or instrumentality representing said unit, agency or instrumentality in the course of his or her official duties
Minimum qualifications.
Certified Public Accountants
With current professional license from the Professional Regulation Commission
Must demonstrate or present convincing proof of special competence in tax matters or tax practice, e.g., previously acquired experience; at least eighteen (18) credit hours of special training, seminars, short-term courses, etc., in taxation obtained not more than one (1) year prior to the application for accreditation, subject to evaluation and approval by the Board
Must be of good moral character as certified to under oath by at least two (2) disinterested persons who are either members of the Philippine Bar or Certified Public Accountants in good standing
Must not have been charged with and convicted by final judgment of a crime involving moral turpitude, or
Must not have been found guilty of any act or omission penalised under the Tax Code, or
Must not have been found guilty of aiding or abetting or causing the commission of any such offense by another
Must be a citizen of the Philippines
Have completed at least six (6) hours per year or a total of eighteen (18) hours for the three years of continuing professional education in taxation from trainings/seminars conducted by the BIR or from private institutions 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
Lawyers
With a degree in Law, Juris Doctor or its equivalent
Must demonstrate or present convincing proof of special competence in tax matters or tax practice, e.g., previously acquired experience; at least eighteen (18) credit hours of special training, seminars, short-term courses, etc., in taxation obtained not more than one (1) year prior to the application for accreditation, subject to evaluation and approval by the Board
Must be of good moral character as certified to under oath by at least two (2) disinterested persons who are either members of the Philippine Bar or Certified Public Accountants in good standing
Must not have been charged with and convicted by final judgment of a crime involving moral turpitude, or
Must not have been found guilty of any act or omission penalised under the Tax Code, or
Must not have been found guilty of aiding or abetting or causing the commission of any such offense by another
Must be a citizen of the Philippines
Have completed at least six (6) hours per year or a total of eighteen (18) hours for the three years of CPE in taxation from trainings/seminars conducted by the BIR or from private institutions 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
Non-CPA, Non-lawyer
With a Bachelor's degree in Arts, Commerce, or Business Administration with at least eighteen (18) units in accounting and/or taxation in a college or university recognised by the Department of Education, Culture and Sports/Department of Education/Commission on Higher Education or in a foreign school of known repute or one duly recognised by its government.
Must demonstrate or present convincing proof of special competence in tax matters or tax practice, e.g., previously acquired experience; at least eighteen (18) credit hours of special training, seminars, short-term courses, etc., in taxation obtained not more than one (1) year prior to the application for accreditation, subject to evaluation and approval by the Board
Must be of good moral character as certified to under oath by at least two (2) disinterested persons who are either members of the Philippine Bar or Certified Public Accountants in good standing
Must not have been charged with and convicted by final judgment of a crime involving moral turpitude, or
Must not have been found guilty of any act or omission penalised under the Tax Code, or
Must not have been found guilty of aiding or abetting or causing the commission of any such offense by another
Must be a citizen of the Philippines
Have completed at least six (6) hours per year or a total of eighteen (18) hours for the three years of CPE in taxation from trainings/seminars conducted by the BIR or from private institutions 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
GPP
Registered with the Securities and Exchange Commission
Its partners and duly authorised officers or representatives thereof must meet all the qualifications for a CPA, lawyer or Non-CPA, non-lawyer individual
Corporation
Registered with the SEC
Its applicant-officers or duly authorised representatives must meet all the qualifications for a CPA, lawyer or Non-CPA, non-lawyer individual
Non-compliance with the accreditation.
Non-compliance with any of the provisions on accreditation shall be a ground for the revocation / cancellation of his/her/its accreditation. An external auditor whose accreditation has been cancelled may re-apply for accreditation after two years. Provided, that no further re-accreditation shall be granted after two (2) cancellations.
Application form & attachments
CPA
BIR Form No. 1916
Certificate of Registration with the Board of Accountancy
Current license with the PRC
Current Professional Tax Receipt
Certificate of Membership in Good Standing with the PICPA Chapter or ACCPA
Certificate of Good Moral Character issued by two (2) disinterested persons, who are either member of the BAR or CPA in good standing
A written undertaking under oath to preserve working papers within the period prescribed under Section 235 of the NIRC of 1997, as amended, and making them available to the BIR's authorised representative/s when required or directed to do so.
Non-refundable processing fee of one thousand (1,000) pesos
Certificate of Registration issued by the BIR
Lawyer
BIR Form No. 1916
Attorney's Roll Number
Mandatory Continuing Legal Education Compliance Number
Current Professional Tax Receipt
Certificate of Membership in Good Standing with the Integrated Bar of the Philippines
Certificate of Good Moral Character issued by two (2) disinterested persons, who are either member of the BAR or CPA in good standing
A written undertaking under oath to preserve working papers within the period prescribed under Section 235 of the NIRC of 1997, as amended, and making them available to the BIR's authorised representative/s when required or directed to do so.
Non-refundable processing fee of one thousand (1,000) pesos
Certificate of Registration issued by the BIR
Non-CPA, Non-lawyer
BIR Form No. 1916
Certified copy of transcript of records from the university or college showing compliance with at least eighteen (18) units in accounting or taxation
Written certification of CPE units of at least six (6) hours per year or a total of eighteen (18) hours for the three years in taxation conducted by the BIR or from private institutions, 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.
A written undertaking under oath to preserve working papers within the period prescribed under Section 235 of the NIRC of 1997, as amended, and making them available to the BIR's authorised representative/s when required or directed to do so.
Non-refundable processing fee of one thousand (1,000) pesos
Current business permit or municipal license
Annual registration fee of five hundred (500) pesos
Certificate of Registration issued by the BIR
Effects of accreditation.
All accredited Tax Agents/Practitioners shall be included in a Master List of Accredited Tax Agents/Practitioners.
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 or his authorised representative shall only consider as valid document/attachments to tax returns, information returns or other statements or reports required by the Code or 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, protests, requests for ruling, official correspondence and other 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.
CPA
Tax Identification Number (TIN)
BIR Accreditation Number, Date of Issue, and Date of Expiry
Lawyer
TIN
Attorney's Roll Number
MCLE Compliance Number
BIR Accreditation Number, Date of Issue, and Date of Expiry
Non-CPA, Non-lawyer
TIN
BIR Accreditation Number, Date of Issue, and Date of Expiry
Initial engagement.
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:
Copy of current Engagement Letter with clients.
Special Power of Attorney executed by the client authorising the practitioner to represent him before the BIR.
Reportorial requirements.
All accredited TAPs shall submit to the RRAB/RNAB on or before the last day of payment of annual registration fee, the following:
A list of the engagements dealing with any of the BIR Offices for the prior year
A list of the CPE hours earned by the accredited tax agents/practitioners for the previous year.
Renewal of accreditation.
Within sixty (60) days prior to the expiration of the accreditation, Tax Agents or Practitioners may apply for renewal of their accreditation. The certified true copies of the following documents must be submitted:
A. CPA
PRC ID
Current Certificate of Registration with BOA
Current PTR
Certificate of Membership in Good Standing with his/her/its PICPA Chapter or ACCPA
Certificate of Membership in Good Standing with IBP
Certificate of Training at least six (6) hours per year or a total of eighteen (18) hours for the three (3) years of CPE in taxation from trainings/seminars conducted by the BIR or from private institutions where the number of training hours earned are printed on the certificates and obtained not more than a year prior to the renewal for accreditation
Expired Certificate of Accreditation issued by the BIR
Annual Registration Fee of P500 per year (current year and past three years)
Alphalist of Taxpayers Audited for the past three (3) years showing the Registered Name,
TIN, engagement period, Letter of Authority (LOA)/Tax Verification Number (TVN), if any
TIN, engagement period, Letter of Authority (LOA)/Tax Verification Number (TVN), if any
Sworn Statement that the individual has observed the conditions and
provisions prescribed on accreditation with affixed documentary stamp tax
provisions prescribed on accreditation with affixed documentary stamp tax
Income Tax Return (ITR) of the previous two (2) years
B. Lawyer
IBP ID
Current COR with IBP
Current PTR
Certificate of Training at least six (6) hours per year or a total of eighteen (18) hours for the three (3) years of CPE in taxation from trainings/seminars conducted by the BIR or from private institutions where the number of training hours earned are printed on the certificates and obtained not more than a year prior to the renewal for accreditation
Expired Certificate of Accreditation issued by the BIR
Annual Registration Fee of P500 per year (current year and past three years)
Alphalist of Taxpayers Audited for the past three (3) years showing the Registered Name,
TIN, engagement period, Letter of Authority (LOA)/Tax Verification Number (TVN), if any
TIN, engagement period, Letter of Authority (LOA)/Tax Verification Number (TVN), if any
Sworn Statement that the individual has observed the conditions and
provisions prescribed on accreditation with affixed documentary stamp tax
provisions prescribed on accreditation with affixed documentary stamp tax
Income Tax Return (ITR) of the previous two (2) years
C. Non-CPA, Non-lawyer
Current Business Permit or Municipal License
Certificate of Training at least six (6) hours per year or a total of eighteen (18) hours for the three (3) years of CPE in taxation from trainings/seminars conducted by the BIR or from private institutions where the number of training hours earned are printed on the certificates and obtained not more than a year prior to the renewal for accreditation
Expired Certificate of Accreditation issued by the BIR
Annual Registration Fee of P500 per year (current year and past three years)
Alphalist of Taxpayers Audited for the past three (3) years showing the Registered Name,
TIN, engagement period, Letter of Authority (LOA)/Tax Verification Number (TVN), if any
TIN, engagement period, Letter of Authority (LOA)/Tax Verification Number (TVN), if any
Sworn Statement that the individual has observed the conditions and
provisions prescribed on accreditation with affixed documentary stamp tax
provisions prescribed on accreditation with affixed documentary stamp tax
Income Tax Return (ITR) of the previous two (2) years
Processing of application.
The RRAB shall process the applications and issue the certificates of accreditation of individuals, GPPs and incorporated entities with TAPs of 10 or less persons, while the RNAB shall process the applications and approve the certificates of accreditation for individuals, GPPs and incorporated entities with TAPs of 11 or more persons. In cases where the individuals, GPPs and incorporated entities had previously accredited 10 or less TAPs and shall subsequently apply for accreditation of additional TAPs exceeding the 10 person threshold, said application shall be filed with the RNAB which shall process the application/s and issue the certifications of accreditation.
The RRAB and RNAB shall act upon all applications for accreditation by verifying the qualifications of an applicant, and the completeness of the required documentation. If an application is determined to be complete, that is, all necessary supporting documentations have been submitted, and the applicant's qualifications found to be in conformity with the provisions of Section 4 of these Regulations, the application shall be stamped "RECEIVED" bearing the date the completed application was received by the RRAB/RNAB.
In all cases, the RRAB/RNAB shall have the exclusive authority to approve/disapprove applications for accreditation falling within their respective jurisdiction which shall be acted upon within thirty (30) days from receipt of the complete application.
Applicants whose applications for accreditation have been approved by the RRAB/RNAB shall be issued a Certificate of Accreditation signed by their respective Chairman. Such Certificate shall be valid for a period of three (3) years from the date of issue, unless sooner revoked for cause. For purposes of easy identification, the Commissioner of Internal Revenue shall issue an identification card to each accredited tax agent or practitioner.
Application for accreditation which has been disapproved by the RRAB/RNAB may be appealed to the Commissioner. An adverse decision by the Commissioner may be appealed to the Secretary of Finance, who shall rule on the appeal within sixty (60) days from receipt of such appeal. Failure of the Secretary of Finance to rule on the appeal within the prescribed period shall be deemed as approval of the application for accreditation of the appellant.
The resignation, retirement, death or incapacity of any partner of a general professional partnership who has been accredited by the RNAB/RNAB shall not result in the cancellation of the partnership's accreditation but only that of the concerned partner's accreditation. The partnership, however, must notify the RNAB, or the RRAB having jurisdiction over the partnership's principal place of business, of such occurrence and shall surrender to the RNAB/RRAB the concerned partner's Certificate of Registration or Identification Card for cancellation.
Cancellation of accreditation.
The accreditation certificate may be suspended, cancelled or revoked as the case may be, upon petition by a taxpayer or by the PICPA or by the TMAP and other similar professional organisation, or upon petition by any internal revenue officer, or upon motu propio action by the RRAB or RNAB, after due notice and hearing set for the purpose, based on any of the following grounds:
Conviction of any criminal offense under the National Internal Revenue Code, or of any offense involving dishonesty, or breach of trust
Giving false or misleading information, or participating in any way in the giving of false or misleading information to the Bureau of Internal Revenue or to any officer or employee thereof, in connection with any matter pending before them, knowing such information to be false or misleading.
The use of false or misleading representations with intent to deceive a client or prospective client in order to procure employment, or representing that he can ably obtain special consideration or action from the Bureau of Internal Revenue or officer or employee thereof by improper or unlawful means
Willfully failing to make a tax return in violation of the NIRC, or evading, attempting to evade, or participating in any way in evading or attempting to evade any national internal revenue tax or payment thereof
Knowingly counseling or suggesting to a client or prospective client of an illegal plan to evade taxes or payment thereof, or concealing assets to evade taxes or payment thereof
Misappropriating or failing to remit, funds received from a client for the purpose of payment of taxes
Directly or indirectly attempting to influence, or offering or agreeing to attempt to influence the official action of any officer or employee of the BIR by the use of threats, false accusations, duress or coercion, or by offering any special inducement or promise of advantage or by bestowing any gift, favor or thing of substantial value
Disbarment or suspension from the practice as an attorney or as a certified public accountant
Contemptuous conduct in connection with practice before the BIR, including use of abusive language, making false accusations and statements, knowing them to be false, or circulating or publishing malicious or libelous matter
Giving a false opinion, knowingly, recklessly or through gross incompetence, including an opinion which is intentionally or recklessly misleading, or a pattern of providing incompetent opinions on questions arising under the Tax Code. False opinion includes those which reflect or result from a known misstatement of fact or law; from an assertion of a position known to be unwarranted under existing laws or regulations; from advising or assisting in conduct known to be illegal or fraudulent; from concealment of matters required by law or regulations to be revealed. For purposes of this paragraph, "reckless conduct" is a highly unreasonable omission or misrepresentation involving an extreme departure from the standards of ordinary care that a practitioner should observe under the circumstances arising from non- compliance by the taxpayer-client with existing provisions of the Tax Code, its rules and regulations, including financial accounting standards and tax accounting rules. “Reckless conduct” on the part of the tax agent/practitioner shall be presumed when there is substantial underdeclaration of client-taxpayer’s taxable sales, receipts or income, or a substantial overstatement of its deductions as defined under Section 248 of the NIRC as amended, and such discrepancy is discovered by the Bureau in the conduct of its enforcement activities. A pattern of conduct is a factor that will be taken into account in determining whether a practitioner acted knowingly, recklessly, or through gross incompetence
Failure to comply with the completion of the CPE
Consistent failure to indicate the BIR accreditation number in the documents
filed with the BIR.
filed with the BIR.
Attend and announce:
Conference: Trabaho at Negosyo for Small and Start-up Accountants, Bookkeepers, Consultants and all unsuccessful CPA examinees and interested Taxpayers
Seminar-training: 63 Fingerprints of Tax Evasion
Lecture-workshop: Tax Accounting Bookkeeping Progression and Tax Accounting Rules
Seminar-training: DIY Wealth Protection and Estate Tax Planning
Seminar-workshop: Audit Procedures and Working Papers for Tax Agents, Accountants and Auditors
Lecture-training: Tax Amnesty Forever
Workshop: Crack the 59 Deficiency Income Tax Assessments
