RMO No. 10-2014: Prescribes the policies, guidelines and procedures in the accreditation of importers and customs brokers and the revocation thereof

Summary

RMO No. 10-2014 prescribes the policies, guidelines and procedures for BIR accreditation of importers and customs brokers, and for revoking it.

Key points

1. Clearance certificates. Only BIR-accredited importers and customs brokers get BIR Importer Clearance Certificates (BIR-ICCs) and BIR Customs Broker Clearance Certificates (BIR-BCCs). They present these to the Bureau of Customs (BOC) for BOC accreditation.
2. Accreditation criteria. Applicants must have a Head Office or principal place of business and be fully compliant with BIR registration. They need no stop-filer cases, no AR/DA record, no pending criminal complaint by the BIR, no unresolved income or expense discrepancies attributable to them, and no CBL tag. They must also have made no material misrepresentation, use electronic filing and payment (or the Interactive Forms system), and regularly submit required information returns electronically.
3. Failing a criterion. Those who fail any criterion are not accredited, and those already accredited are dis-accredited. A change in material information must be reported in writing to the BIR, through the ARMD, within 10 days, and failure to report may be a ground for cancellation or revocation.
4. Approval and reconsideration. The Chief, ARMD approves accreditation and dis-accreditation. A decision can be taken up for reconsideration with the Assistant Commissioner-Collection Service, and then with the Commissioner of Internal Revenue.
5. Application forms. Individuals sign the application themselves, partnerships through a partner, and corporations and other non-individuals through a responsible ranking officer authorized by a Board Resolution evidenced by a Secretary’s Certificate. No agent or representative may sign.
6. Transition and BOC lists. BOC accreditation certificates issued by the ICARE Unit before effectivity stay valid until expiry, and renewal applications are due at least 3 months before expiry. Under DO No. 12-2014, pending new applications move to the BIR, and applicants have 15 working days from notice to complete requirements or be denied. Lists from the BOC of disqualified, suspended or revoked parties are tagged by the ARMD and sent to the National Investigation Division, which checks for prima facie evidence of tax fraud or evasion.

Who is affected

• Importers
• Customs brokers

Deadlines and effectivity

• Report changes in material information within 10 days
• Renewal applications at least 3 months before expiry
• Complete lacking requirements within 15 working days from notice
• Issued February 10, 2014

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