RR No. 11-2006: Promulgates the consolidated Regulations on the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the BIR and further simplifying and superseding RR No. 15-99

Summary

RR No. 11-2006 sets the consolidated rules on accreditation of tax practitioners and agents, which is required before they practice or represent taxpayers before the BIR. It supersedes RR No. 15-99.

Key points

1. Accreditation boards. The Revenue National Accreditation Board (RNAB) and the Revenue Regional Accreditation Board (RRAB) act on applications and run accreditation, suspension and disaccreditation proceedings. An RRAB action becomes final only when the RNAB and/or the Commissioner affirms it.
2. Who must be accredited. Covered are individual practitioners in private practice (CPAs, CPA-Lawyers and qualified non-CPAs), partners and representatives of General Professional Partnerships (GPPs), the GPPs themselves, and officers or representatives of incorporated accounting, auditing or tax consultancy firms. Those already accredited with the Bureau of Accountancy (BOA) and SEC are automatically accredited upon paying the processing fee.
3. Who may appear without accreditation. Individual taxpayers acting for themselves and members of the Philippine Bar not suspended or disbarred may appear without accreditation. Limited or special appearances are also allowed for family members, full-time employees, officers of an employer, trustees and similar fiduciaries, and government representatives.
4. Qualifications and application. An individual agent must generally be a CPA with a current PRC license, or a non-CPA with the prescribed degree, at least 18 units in accounting or taxation, proof of tax competence and 18 credit hours of tax training. The agent must also be of good moral character, a Philippine citizen, and free of the disqualifying convictions or findings listed. The non-refundable processing fee is P 500.00.
5. Validity and conduct. A Certificate of Accreditation is valid for 3 years from issue unless revoked for cause. Practitioners must follow the stated norms of conduct, and willful or reckless violations may bring disciplinary action.
6. Discipline and appeals. Accreditation may be suspended, cancelled or revoked after notice and hearing on listed grounds. Disaccreditation or suspension may be appealed to the CIR within 15 days from notice, then to the Secretary of Finance through a Petition for Reconsideration within 15 days from receipt of the CIR decision.

Who is affected

• Individual tax practitioners and CPAs in private practice
• General Professional Partnerships and their partners
• Officers of incorporated accounting, auditing or tax consultancy firms

Deadlines and effectivity

• Certificate of Accreditation valid for 3 years from issue
• RRAB evaluates within 30 days from receipt; RNAB acts within 30 days from the RRAB recommendation
• Appeal to the CIR within 15 days from notice

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