RR No. 4-2010: Amends RR No. 11-2006 relative to the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the Bureau of Internal Revenue

Summary

RR No. 4-2010 amends RR No. 11-2006 on the accreditation of tax practitioners and agents (TAPs) as a prerequisite to practicing or representing taxpayers before the BIR.

Key points

1. Which Board handles applications. The Revenue National Accreditation Board (RNAB) takes applications from GPPs or incorporated accounting and tax consultancy entities with more than ten (10) practicing TAPs. The Revenue Regional Accreditation Board (RRAB) takes individual TAPs and entities with ten (10) or fewer. Their decisions are final and appealable only to the Commissioner.
2. Requirements. Those already accredited with the Board of Accountancy and SEC must still go through the accreditation process. Individual applicants submit proof of special competence, including CPE certification from BIR-accredited providers, and a sworn undertaking to preserve working papers under Section 235 of the NIRC. GPP partners and officers submit additional documents, including a BOA certification for CPAs.
3. Fees. Each applicant pays a non-refundable fee of P 1,000.00 on filing. Accredited TAPs pay an annual registration fee of P500.00 at the RDO on or before January 31 of each year.
4. Action, validity and appeal. The Board acts on a complete application within 30 days. The Certificate of Accreditation is valid for 3 years unless sooner revoked. A disapproval may be appealed to the Commissioner, then to the Secretary of Finance, who rules within 60 days, and failure to rule is deemed approval.
5. Grounds for action and use of accreditation. Added grounds for suspension, cancellation or revocation are reckless conduct, failure to complete CPE, and consistent failure to indicate the accreditation number in BIR filings. Only accredited persons may represent taxpayers, and papers they sign must carry the required information such as TIN and accreditation details.
6. Deadlines and penalty. Currently accredited TAPs pay the P 500.00 fee not later than March 15, 2010. Lapsed or unaccredited TAPs still practicing file applications not later than March 15, 2010. A violator faces, upon conviction for each act or omission, a fine of P 1,000.00 or imprisonment of not more than 6 months, or both.

Who is affected

• Tax agents and practitioners
• General Professional Partnerships
• Incorporated accounting and tax consultancy entities
• Lawyers engaged in tax practice before the BIR

Deadlines and effectivity

• Registration fee: on or before January 31 of each year
• Currently accredited TAPs: pay fee not later than March 15, 2010
• Applications of lapsed or unaccredited TAPs: not later than March 15, 2010
• Certificate valid for 3 years; renewal within 60 days before expiration

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