Question & AnswerQ&A (BIR REVENUE REGULATIONS NO. 15-99)
The policy recognizes taxation practice before the Bureau of Internal Revenue (BIR) as a specialized profession that requires accreditation and registration based on professional competence, integrity, and moral fitness to regulate individuals, general professional partnerships, and representatives who represent taxpayers for a consideration.
The objective is to officially recognize tax practitioners who possess competence and professionalism and to provide an administrative mechanism for the suspension or withdrawal of accreditation from those proven grossly incompetent or found guilty of gross misconduct.
The Revenue National Accreditation Board (RNAB) located in the National Office and the Revenue Regional Accreditation Board (RRAB) in each Revenue Region are created under these regulations.
The RNAB is composed of a Chairman (one of the four Deputy Commissioners assigned by the Commissioner of Internal Revenue), one private sector representative chosen from nominees by PCCI, PICPA, or TMAP, and three senior internal revenue officials with the rank of Assistant Commissioner.
Such individual must either be a Certified Public Accountant with a current license or hold a degree in Law, Juris Doctor, or a Bachelor's degree with at least 18 units in accounting or taxation, demonstrate good moral character, have no criminal conviction involving moral turpitude, and be a Filipino citizen.
Individuals representing themselves, members of the Philippine Bar not suspended or disbarred, and certain individuals in special or limited practice such as representatives of immediate family, full-time employees representing employers, officers or employees representing government units, and trustees or legal representatives are exempted.
Grounds include conviction for crimes under the Tax Code, giving false information, misrepresentations, willful failure to file tax returns, counseling illegal tax evasion, misappropriation of client funds, bribery attempts, disbarment, contemptuous conduct, giving false opinions due to gross incompetence, among others as detailed in Section 11.
Applicants must file an application with the RRAB of their residence or principal business place, submit required documents including licenses and certificates of good moral character, pay a processing fee, and have their applications evaluated by RRAB and subsequently recommended to the RNAB, which has the exclusive authority to approve or disapprove accreditation within 30 days.
The Chairman and members of both RNAB and RRAB serve a maximum term of three years from their nomination date, with no consecutive term exceeding three years. Any vacancy is filled by designation of a qualified senior officer.
For individuals, their Taxpayer Identification Number (TIN), Certificate of Accreditation Number, Date of Issuance, and Date of Expiry must appear. For members of the Philippine Bar, their TIN and Attorney's Roll or Accreditation Number, if any, must be indicated.