The Bureau of Internal Revenue's campaign for increased tax revenues posted as well an increased in opportunities for taxpractioner or tax agents. These practioners may either be licensed accountants (CPA) or mere but experienced bookkeepers. Due to the proliferation of erring practioners, the BIR issued a reminder to the taxpayers in their dealings and choice of tax handlers. The BIR , in its media release, published its press reminders which I am sharing to all taxpayers.
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.”
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 practitionersand 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.(reytdlc)
-30-
(original signed)
Please refer to: REYMARE T. DE LA CRUZ, Chief, TIED, 9243245
(original signed)
Approved for release: NELSON M. ASPE, Deputy Commissioner of Internal Revenue
(taken from MEDIA RELEASE BIR)
ftp://ftp.bir.gov.ph/webadmin1/pdf/pr60aug0511.pdf
WHAT MUST A TAXPAYER DO?
To assure that your tax agent is a BIR accredited practioner, you may ask for their credentials like BIR Accreditation ID and BOA Certificate as additional credentials for auditors.
