Tax Practitioners

Quezon City, 05 August 2011 – As part of its Public Assistance and Awareness Campaign, the Bureau of Internal Revenue (BIR) today advised taxpayers to deal only with BIR Accredited Tax Practitioners and Agents in regard to their transactions with the tax agency.

Deputy Commissioner Nelson M. Aspe said that taxpayers must see to it that the person they appoint or designate as representative in any transaction with any BIR office must be duly-accredited by either the tax agency’s Revenue National Accreditation Board or by the Revenue Regional Accreditation Board.

Under Revenue Regulations No. 11-2006 as amended by Revenue Regulations Nos. 4-2010 and 14-2010, “only 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.”

Once accredited by the BIR, ”The Commissioner or his authorized representative shall 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.”

Deputy Commissioner Aspe warned that if taxpayers are represented by tax practitioners and agents not accredited by the BIR, the latter may have to bear certain consequences, including inconvenience and wasted time and effort.

“The BIR can refuse to transact official business with such tax practitioners 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, among others, the following information below the signature of the latter: Taxpayer Identification Number; BIR Accreditation Number, Date of Issue, and Date of Expiry; and PRC CPA License Number or Attorney’s Roll Number, and proof of compliance on the Mandatory Continuing Legal Education (MCLE) for lawyers, as the case may be,” Deputy Commissioner Aspe added.