RMC No. 82-2007: Circularizes the taxpayer’s responsibility for representations made in their behalf by their tax agents

Summary

RMC No. 82-2007 circularizes the taxpayer’s responsibility for representations made on their behalf by tax agents.

Key points

1. Reason. Taxpayers whose returns were prepared, signed and filed by tax agents or accountants have been disowning responsibility for errors and audit findings.
2. Taxpayer remains responsible. The contents and representations in returns and information statements filed for the taxpayer stay the taxpayer’s responsibility as principal. The taxpayer must check, verify and validate that the return is authentic and that its information is correct and valid.
3. Unreceived payments. If tax payments supposedly made by the tax agent were not received by the BIR, the taxpayer remains responsible for paying them again.
4. BIR verification. Effective January 2008, Collecting Offices (the Large Taxpayers Service, Regional and District Offices) verify and authenticate all returns prepared, signed and filed by tax agents. Findings, errors or violations make both the taxpayer and the tax agent civilly, administratively and criminally liable under existing laws and regulations.

Who is affected

• Taxpayers using tax agents or accountants
• Tax agents
• Collecting Offices

Deadlines and effectivity

• Verification by Collecting Offices effective January 2008

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.