GUIDE TO BIR ACCREDITATION AS TAX PRACTITIONER

GUIDE TO BIR ACCREDITATION

Applying for accreditation as a BIR Tax Practitioner? This guide will provide you with essential information on the following:

1. Who is required to become a BIR accredited tax practitioner or agent

2. Minimum qualifications

3. Governing Law

REVENUE REGULATIONS NO. 11 - 2006 (Click here to download: 30669rr no. 11-2006.pdf)

REVENUE REGULATIONS NO. 4 - 2010 (Click here to download: 49794RR 4-2010.pdf)

4. Where to file

5. Sample Documents: Checklist of Requirements, Affidavit and Undertaking

6. Application forms

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Who Is Required to Become a BIR Accredited Tax Practitioner?

As per BIR Revenue Regulation 11-2006 the following are required to be accredited as tax practitioners:

(1) 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;

(2) 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.

(3) 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.

Minimum Qualifications of Applicants

In general, the grant of accreditation shall be based on the applicant's professional competence, integrity and moral fitness.

For Individual Tax Agents (other than a member of the Philippine Bar):

(1) He must be a Certified Public Accountant (CPA) with current professional license from the Professional Regulations Commission (PRC);

(2) If he is not a Certified Public Accountant, he must have obtained at least a degree in Law, Juris Doctor (JD) or its equivalent, or 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 recognized by the Department of Education, Culture and Sports (DECS)/Department of Education (DepEd)/Commission on Higher Education (CHED) or in a foreign school of known repute or one duly recognized by its government. In addition, he must be able to 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;

(3) He 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;

(4) He must not have been charged with and convicted by final judgment of a crime involving moral turpitude, or found guilty of any act or omission penalized under the Tax Code, or found guilty of aiding or abetting or causing the commission of any such offense by another; and

(5) He must be a citizen of the Philippines.

(6) He must have completed 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 training/seminars 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.

For General Professional Partnerships – In cases of GPPs engaged in the exercise of professional accountancy, auditing or tax consultancy services (other than general professional partnerships engaged in the practice of law), the application for accreditation filed by the partners and/or the duly authorized officers and representatives thereof shall conform with the following:

(1) The partners and duly authorized officers or representatives thereof must meet all the qualifications of an individual tax agent as prescribed in Section 4(A) hereof. In lieu of the submission of documents or proof thereof, said qualifications may be certified to under oath by the managing partner of the firm; and

(2) The partnership is one registered with the Securities and Exchange Commission.

For incorporated entities engaged in accounting and tax consultancy other than general professional partnerships:

(1) The firm must be registered with the Securities & Exchange Commission; and

(2) The applicant-officers or duly authorized representatives thereof must meet all the qualifications of an individual as prescribed under Section 4(A) hereof.

Where to File

The duly- accomplished application form for tax practitioner shall be submitted, together with all documentary requirements with the Revenue Region Accreditation Board (RRAB) of the place where the individual applicant or general professional partnership has his/its residence or principal place of business.

The BIR has 19 Revenue Regional Offices. To check where you belong, you can refer to the BIR's list. Click here: https://www.bir.gov.ph/index.php/contact-us/directory/regional-offices.html

Sample Documentary Requirements: Checklists, Affidavits, Undertaking

Each BIR Revenue Region Accreditation Board (RRAB) has its own checklist of requirements so it's best to contact your particular RRAB and get its latest checklist. Some government offices now require certain documentary requirements to be Certified True Copies.

We've gathered a few of these checklists from selected RRABs and uploaded them here. Just click on the links below to download:

Revenue Region No. 4 - City of San Fernando, Pampanga

List of Requirements

(a) for CPAs - CPA Tax Practitioner under RR No. 4-2010.pdf

(b) for Non-CPAs - Non-CPAs or Bookkeepers.pdf

Affidavit of No Pending Case and Undertaking to Preserve Working Papers

(a) For CPA - Affidavit for CPA.jpg

(b) For Non-CPA - Affidavit for Non-CPA.jpg

Revenue Region No. 7A/7B - Quezon City/East NCR

List of Requirements

BIR Region 7-B East NCR_Tax Practitioner List of Requirements for CPA.pdf

Affidavits