BIR Rules on Tax Practitioners Accreditation

Revenue National Accreditation Board (RNAB):
- BIR National Office body accrediting tax practitioners/agents representing clients before BIR.
- Composition: Deputy Commissioner (Chairman), one private sector representative nominated by private bodies, and three senior internal revenue officials.
Revenue Regional Accreditation Board (RRAB):
- BIR Regional Office counterpart accrediting tax practitioners/agents.
- Composition: Assistant Regional Director (Chairman), one private sector nominee from local PICPA, and three senior internal revenue officials.
- In absence of Assistant Regional Director, Regional Director acts as chairman.

Handle applications for tax practice before BIR.
Conduct accreditation, suspension, or dis-accreditation proceedings.
Their decisions can be appealed to the Commissioner of Internal Revenue.
Further appeal may be escalated to the Secretary of Finance with a 60-day resolution period.
Absence of timely ruling by Secretary results in affirmation of the Commissioner’s decision.

Must be a Certified Public Accountant (CPA) in good standing with a current PRC license.
Required to complete at least six (6) hours per year or eighteen (18) hours over three years of CPE in taxation.
CPE can be obtained through BIR or private institutions offering tax-related trainings/seminars.

Applicants must file applications at designated offices with necessary supporting documents.
Document requirements include:
- Registration and current license from BOA/PRC for CPAs or Attorney Roll number and MCLE Compliance Number for lawyers.
- Certificate of Membership in a recognized professional body.
- Certificate of Good Moral Character.
- For non-CPAs, transcript evidencing at least 18 units in accounting or taxation and CPE certification.
- Written undertaking to preserve audit working papers as prescribed under Section 235 of the NIRC.
Processing fees apply as prescribed.

Only accredited tax agents/practitioners and officers in partnerships or corporations can represent taxpayers before the BIR.
Accredited tax practitioners must sign/certify relevant tax documents, including financial statements, bearing their accreditation details and tax identification numbers.
BIR may refuse services to unaccredited practitioners and require accreditation details on official tax documents.

Renewal applications must be filed within 60 days prior to accreditation expiry.
Additional documents required include:
- Valid government-issued ID (PRC, IBP)
- Current registration certificates and professional tax receipts or business permits.
- Certificates of membership and CPE compliance certificates.
- Expired certificate of accreditation and payment of registration fees.
- Alphalist of taxpayers audited in the past three years.
- Sworn statement on compliance with accreditation conditions.
- Income tax returns of previous two years.
RNAB/RRAB will conduct random reviews of audited financial statements.
Non-compliance may result in revocation or cancellation.
Disqualified external auditors may re-apply after two years but face a maximum of two cancellations.

All inconsistent rules and regulations are amended or repealed.
Accreditation of CPE providers/events is no longer required; only the curriculum of taxation seminars needs submission to RNAB.
Processing fees for confirmation certificates for CPE units are abolished.

Regulations take effect fifteen (15) days after publication in the Official Gazette or a newspaper of general circulation.