RMC No. 06-2013: Clarifies taxpayers’ concerns on the audit program and their responsibility in engaging tax agents/practitioners

Key points

1. Assessment without an audit program. Without an annual audit program, the Commissioner or an authorized representative may still make assessments under Section 6(A) of the Tax Code, as amended.
2. Accredited agents only. Under RR No. 11-2006, as amended, the BIR can refuse to transact official business with tax agents or practitioners who are not accredited. Taxpayers are enjoined to engage only accredited ones.
3. Check accreditation first. Before engagement, a taxpayer secures a copy of the agent’s BIR certificate of accreditation. The taxpayer notes the Taxpayer Identification Number, Accreditation Number, date of issuance and date of expiry.
4. Master list on the BIR website. Taxpayers are to keep visiting the BIR website for the updated master list of accredited tax agents and practitioners.

Who is affected

• Taxpayers engaging tax agents or practitioners