BIR Revenue Memorandum on CPA Certifications

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BIR REVENUE MEMORANDUM CIRCULAR NO. 30-91: BIR Revenue Memorandum on CPA Certifications

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Title Source: Supreme Court: BIR Revenue Memorandum on CPA Certifications

Law: Bir Revenue Memorandum Circular No. 30-91

Decision Date: Feb 18, 1991

BIR Revenue Memorandum Circular No. 30-91 outlines the optional submission of the Certificate of Taxpayer Compliance (CTC) for taxpayers, detailing the conditions under which they may qualify for last priority in audits, while establishing additional requirements for independent CPAs regarding engagement letters and tax audits.

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