RR No. 03-2000: Extends the deadline for the accreditation of tax agents

Key points

1. Information required after the deadline. After December 31, 2000, returns, statements, reports, protests, requests for ruling, official correspondence and other papers filed for the taxpayer must carry certain information below the signature of the accredited tax representative. This applies to individual practitioners and members of GPPs.
2. For CPAs and others. The Taxpayer Identification Number (TIN) is required. The Certificate of Accreditation Number, date of issuance and date of expiry are also required.
3. For members of the Philippine Bar. The TIN is required, along with the Attorney’s roll number or accreditation number, if any.

Who is affected

• Accredited tax representatives, including individual practitioners and members of GPPs
• CPAs and members of the Philippine Bar

Deadlines and effectivity

• Accreditation deadline extended until December 31, 2000