RR No. 14-2010: Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 on the accreditation of tax practitioners/agents as a prerequisite to their practice and representation before the BIR

Summary

RR No. 14-2010 amends provisions of RR Nos. 11-2006 and 4-2010 on accreditation of tax practitioners and agents as a prerequisite to practice and representation before the BIR.

Key points

1. Who may represent taxpayers. Only accredited tax agents/practitioners, partners or officers of General Professional Partnerships, and officers or directors of corporate entities in tax practice holding a Certificate of Accreditation or ID card may represent a taxpayer. The BIR accepts as valid attachments only financial statements prepared, signed and certified by accredited practitioners.
2. Information under the signature. Signed or certified documents must show the TIN and the BIR Accreditation Number, Date of Issue and Date of Expiry. Lawyers must also show the Attorney’s Roll Number and MCLE Compliance Number.
3. Accreditation boards and appeals. The RNAB and RRAB act on applications and run accreditation, suspension and dis-accreditation proceedings. Their decisions are appealable to the Commissioner, then to the Secretary of Finance, who rules within 60 days; failure to rule is deemed an affirmation of the denial.
4. Application requirements. Non-lawyer individual applicants need at least 6 hours per year or a total of 18 hours for 3 years of CPE in taxation. Documents include BOA registration and PRC license (CPAs) or Roll and MCLE numbers (lawyers), good-standing certificates, two good moral character certificates, and a sworn undertaking to preserve working papers under Section 235 of the NIRC.
5. Renewal. Renewal may be applied for within 60 days before expiration. It requires certified true copies of items such as the PRC or IBP ID, current PTR or business permit, training certificates, the expired Certificate of Accreditation, an annual registration fee of P 500 per year (current year and past three years), an alphalist of audited taxpayers for the past 3 years, a sworn statement and ITRs of the previous 2 years.
6. Review and re-application. The RNAB/RRAB randomly review financial statements audited by accredited external auditors, and non-compliance is a ground for cancellation. A cancelled external auditor may re-apply after two years, and no further re-accreditation is granted after two (2) cancellations.

Who is affected

• Tax practitioners and agents
• Lawyers and CPAs practicing before the BIR
• Accredited external auditors

Deadlines and effectivity

• Renewal application: within 60 days prior to expiration
• Re-application after cancellation: after two years

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