Summary
RMC No. 11-2015 clarifies RR No. 6-2014 on which tax practitioners and agents must use the eBIRForms, by explaining who counts as a client-taxpayer under Section 4 (1).
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Key points
- Meaning of client-taxpayers. Under Section 4 (1) of RR No. 6-2014, client-taxpayers are those who authorize their tax agents or practitioners to file on their behalf.
- Audit certificate only. Client-taxpayers whose tax agents or practitioners only sign the audit certificate and have no authority to file returns for them are not covered by RR No. 6-2014.
- Authorization link. The module linking a client-taxpayer’s authorization to the tax agent or practitioner is available online via eBIRForms. The taxpayer may cancel the authorization anytime before the client-agent relationship ends.
- Encouragement to e-file. Tax agents and practitioners should encourage client-taxpayers to use the BIR electronic filing and payment facilities through eBIRForms and the Electronic Filing and Payment System.
Who is affected
- Tax agents and practitioners
- Client-taxpayers who authorize agents to file for them
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.