Question & AnswerQ&A (BIR REVENUE REGULATIONS NO. 14-2010)
The regulation amends provisions on accreditation of tax practitioners/agents as a prerequisite for their practice and representation before the Bureau of Internal Revenue (BIR). It changes policies regarding composition of accreditation boards, continuing professional education, accreditation and renewal procedures, and other related matters.
The RNAB is composed of a Deputy Commissioner from the Operations Group or Legal and Inspection Group chosen by the Commissioner of Internal Revenue as chairman, one private sector representative chosen by the Commissioner from nominees submitted by PCCI, PICPA, or TMAP, and three senior internal revenue officials with a rank of at least Assistant Commissioner.
The RRAB accredits tax practitioners/agents making representation before any BIR Office in the region. It is composed of the BIR Assistant Regional Director as Chairman, a private sector representative chosen by the Commissioner from the nominees of the local PICPA chapter, and three senior internal revenue officials in the Regional Office with a rank of Division Chief.
Any decision of the RRAB or RNAB may be appealed to the Commissioner of Internal Revenue. If aggrieved by the Commissioner's decision, an appeal may be made to the Secretary of Finance who must rule within 60 days. Failure to rule within this period is deemed as affirmation of the Commissioner's decision denying accreditation.
Individual tax agents must complete at least six (6) hours per year, or a total of eighteen (18) hours for three years, of CPE in taxation from BIR or private institution training/seminars. The trainings must have printed certificates specifying hours and must be obtained within one year prior to application or renewal.
Applicants must submit: Certificate of Registration and license from BOA/PRC if CPA or Roll Number and MCLE Compliance if a lawyer; Certificate of Membership in good standing with PICPA or Integrated Bar; Certificate of Good Moral Character from two disinterested persons; transcript of records if not a CPA; certification of CPE units; and a written undertaking under oath to preserve working papers as prescribed by law.
Only tax agents/practitioners who have been issued a certificate of accreditation or ID card by the BIR may represent taxpayers or transact business with the BIR on behalf of a taxpayer.
For individual CPAs and others: Tax Identification Number (TIN), BIR Accreditation Number, Date of Issue and Expiry. For lawyers: TIN, Attorney's Roll Number, MCLE Compliance Number, and BIR Accreditation Number, Date of Issue and Expiry.
These include PRC ID or IBP ID, current Certificate of Registration with BOA or IBP, current Professional Tax Receipt or Business Permit, Certificate of Membership in good standing, Certificate of Training for CPE requirements, expired accreditation certificate, payment of registration fees, alphalist of taxpayers audited in the last three years, sworn statement on accreditation compliance, and Income Tax Return for the previous two years.
Non-compliance shall be grounds for revocation or cancellation of accreditation. An auditor whose accreditation is cancelled may re-apply after two years, but no further re-accreditations are allowed after two cancellations.