Tax Practitioner Accreditation Rules BIR

Accreditation boards and composition

Section 4 establishes two accreditation boards within the BIR: the Revenue National Accreditation Board (RNAB) in the National Office and a Revenue Regional Accreditation Board (RRAB) in each Revenue Region.
Section 4(A) provides the RNAB composition: (a) Chairman—one of the four (4) Deputy Commissioners assigned by the Commissioner of Internal Revenue; (b) Members—one (1) private-sector representative chosen by the Commissioner from nominees submitted by PCCI, PICPA, or TMAP; and (c) three (3) senior internal revenue officials in the National Office with the rank of Assistant Commissioner designated by the Commissioner.
Section 4(B) provides the RRAB composition for each Revenue Region: (a) Chairman—Regional Director; (b) Members—one (1) private-sector representative chosen by the Commissioner from nominees submitted by the local PICPA chapter; and (c) three (3) senior internal revenue officials in the Regional Office with the rank of Assistant Division Chief or higher designated by the Commissioner.
Section 4(C) sets a maximum term of three (3) years for Chairman and members, with reconstitution by the Commissioner through a Revenue Special Order to ensure no one serves for more than three (3) consecutive years.
Section 4(C) provides that any vacancy occurring before the term ends is filled by a qualified senior officer assigned by the Commissioner.

Powers, functions, and finality of decisions

Section 5 tasks both boards to act on all accreditation applications, and to institute and conduct accreditation, suspension, or dis-accreditation proceedings, and to perform other duties necessary to carry out their functions as prescribed by the Secretary of Finance.
Section 5 provides that any action or decision of the RRAB becomes final only upon affirmation by the RNAB and/or the Commissioner.

Who must be accredited; who may appear

Section 6(A) defines tax practice covered by accreditation, including regular preparation, certification, audit, and filing of returns and other required statements/reports; regular preparation of requests for rulings, petitions for reinvestigation, protests, refund/tax credit certificates, compromise settlement and/or abatement papers; and other similar activities and official correspondence with the BIR.
Section 6(A) includes regular appearance in meetings, conferences, and hearings before BIR offices on behalf of a taxpayer in matters affecting the taxpayer’s rights, privileges, or liabilities under BIR-administered laws.
Section 6(A) limits “appearance” to official dealings requiring discussions and regular business intercourse on behalf of a taxpayer and excludes mere physical filing or following up status of documents, rulings, decisions, or papers pending with any BIR office.
Section 6(A) states that accreditation requirements apply to:
- (a) Individual tax practitioners in private practice who are CPA; CPA-Lawyers who issue/sign auditor’s certificate or perform functions exclusively pertaining to a CPA; and individuals other than CPAs who meet qualifications under the Regulations;
- (b) Partners of general professional partnerships engaged in taxation, accountancy, and/or auditing, and their duly authorized officers or representatives who regularly appear or otherwise engage in tax practice before the BIR; and
- (c) Officers or duly authorized representatives of incorporated business entities engaged in accounting, auditing, or tax consultancy services.
Section 6(B) grants exemptions from accreditation proceedings for:
- (a) individual-taxpayers acting on their own behalf upon presentation of satisfactory identification;
- (b) members of the Philippine Bar not suffering from suspension/disbarment (with the option to apply for accreditation);
- (c) other individuals presenting satisfactory proof of identification or authority for limited practice or special appearances for: immediate family representation; regular full-time employee representation; bona fide officer or regular full-time employee representation for employer-corporation/association/organized group; trustees/receivers/guardians/administrators/executors/regular full-time employees representing a trust/receivership/guardianship/estate; and officers or regular employees of a government unit/agency/instrumentality representing the unit/agency/instrumentality in the course of official duties.

Minimum qualifications for accreditation

Section 7 requires accreditation based on professional competence, integrity, and moral fitness, and sets the following minimum qualifications.
Section 7(A) applies to Individual Tax Agents (other than a member of the Philippine Bar) and requires that the applicant:
- (1) be a Certified Public Accountant (CPA) with a current professional license from the Professional Regulations Commission;
- (2) if not a CPA, have at least a Law degree/Juris Doctor (JD)/equivalent, or a Bachelor’s degree in Arts, Commerce, or Business Administration with at least eighteen (18) units in accounting and/or taxation in a college/university recognized by DECS or a foreign school of known repute or duly recognized by its government; or demonstrate convincing proof of special competence in tax matters or tax practice subject to evaluation and approval by the Board;
- (3) have good moral character certified under oath by at least two (2) disinterested persons who are either members of the Philippine Bar or CPAs in good standing;
- (4) not have been charged with and convicted by final judgment of a crime involving moral turpitude, not found guilty of any act or omission penalized under the Tax Code, and not found guilty of aiding/abetting/causing such offenses by another; and
- (5) be a citizen of the Philippines.
Section 7(B) applies to General Professional Partnerships engaged in professional accountancy, auditing, or tax consultancy (other than partnerships engaged in the practice of law) and requires that the partners and duly authorized officers or representatives:
- (1) meet all individual tax agent qualifications of Section 7(A), with certifications under oath by the managing partner in lieu of documents; and
- (2) the partnership is registered with the Securities and Exchange Commission (SEC).
Section 7(C) applies to incorporated entities engaged in accounting and tax consultancy other than general professional partnerships and requires that:
- (1) the firm is registered with the SEC; and
- (2) the applicant officers or duly authorized representatives meet all qualifications required under Section 7(A).
Section 7 uses “Section 4(A)” as the qualification reference for incorporated entities’ officers/representatives.

Filing, documents, and processing fees

Section 8(A) requires every applicant to accomplish an application for accreditation in the form prescribed by the Commissioner of Internal Revenue.
Section 8(A) mandates filing with the RRAB of the place where the individual applicant has residence or where the general professional partnership has its principal place of business.
Section 8(B)(1) requires individual applicants to submit:
- certificate of registration and current license with the Professional Regulation Commission if a CPA;
- certificate of membership with PICPA or ACCPA if a CPA;
- certificate of good moral character issued by two (2) disinterested persons who are either member of the Bar or CPA in good standing; and
- if non-CPA, a certified copy of transcript of records showing compliance with the required units under Section 7(A)(2), or proof of special competence for evaluation and approval by the concerned Board.
Section 8(B)(2) requires partners/directors/officers/duly authorized representatives of general professional partnerships and incorporated entities to submit:
- certificate of good moral character issued by two (2) disinterested persons (either Bar or CPA in good standing); and
- applicable individual requirements, or in lieu thereof, an oath certification by the managing partner(s) that the applicant acting for the firm possesses all qualifications under Section 7(A).
Section 8(C) imposes a non-refundable processing fee of PHP 500.00 upon filing of the application. If the applicant is a general professional partnership, the fee is paid by each partner and authorized representative; if the applicant is an incorporated entity, the fee is paid by each applicant officer or designated representative.

Application evaluation, approval, and validity

Section 9(A) requires the RRAB to verify qualifications and completeness of documentation.
Section 9(B) provides that if an application is complete and qualifications conform, the RRAB stamps it “RECEIVED” bearing the date the completed application is received, and then the RRAB evaluates and forwards a recommendation to the RNAB within thirty (30) days.
Section 9(C) grants the RNAB exclusive authority to approve or disapprove applications recommended by the RRAB, and requires action within thirty (30) days from receipt of the RRAB recommendation.
Section 9(D) provides that approved applicants receive a Certificate of Accreditation signed by the RNAB Chairman, valid for three (3) years from the date of issue unless revoked for cause; and the Commissioner issues an identification card to each accredited tax agent or practitioner.
Section 9(E) provides a layered appeal structure for disapproval:
- applicants disapproved by the RRAB may appeal to the RNAB;
- adverse RNAB decisions may be appealed to the Commissioner of Internal Revenue;
- adverse Commissioner decisions may be appealed to the Secretary of Finance, who rules within sixty (60) days from receipt;
- failure to rule within sixty (60) days is deemed approval of the accreditation application.
Section 9(F) provides a continuity rule for partnerships: resignation, retirement, death, or incapacity of an accredited partner cancels only that partner’s accreditation; the partnership must notify the RNAB and the applicable RRAB and surrender the concerned partner’s Certificate of Registration or Identification Card for cancellation.

Conduct standards for practitioners

Section 10 establishes acceptable norms of conduct for tax practitioners, and states that willful or reckless violation of any norm may subject a practitioner to disciplinary action before the Boards.
Section 10(A) prohibits representing conflicting interests in practice before the BIR unless all directly interested parties give express consent after full disclosure.
Section 10(B) requires the practitioner to inquire into all relevant facts, be satisfied that material facts are accurately and completely described, and ensure representations contain no falsehood.
Section 10(C) requires relating the law to actual facts and, for issues based on future assumptions, clearly identifying what facts are assumed.
Section 10(D) requires ascertaining that all material tax issues are fairly addressed and fully considered.
Section 10(E) requires, where possible, providing an opinion consonant with existing laws and regulations and prohibits presenting known-voided, superseded, or otherwise invalidated matters or issues as true.
Section 10(F) requires advising a client on possible penalties likely to apply in case of failure or omission to pay tax in relation to the position advised, prepared, or reported.
Section 10(G) requires reasonable inquiry when information furnished appears incorrect, inconsistent, or incomplete, and requires examining proof or relevant documents as far as possible supporting the client’s representations.

Disaccreditation, suspension, and cancellation

Section 11(A) allows accreditation certificates to be suspended, cancelled, or revoked upon petition by a taxpayer, PICPA, TMAP, or similar professional organization, upon petition by any internal revenue officer, or upon motu propio action by the RRAB or RNAB, after due notice and hearing.
Section 11(A) authorizes suspension/cancellation/revocation for grounds including:
- (a) conviction of any criminal offense under the National Internal Revenue Code, any offense involving dishonesty, or breach of trust;
- (b) giving false or misleading information, or participating in giving false or misleading information to the BIR, knowing it to be false or misleading, in connection with a matter pending before the BIR;
- (c) using false or misleading representations to deceive a client/prospective client to procure employment, or claiming ability to obtain special consideration or action by improper/unlawful means;
- (d) willfully failing to make a tax return in violation of the NIRC, or evading, attempting to evade, or participating in evading/attempting to evade any national internal revenue tax or payment thereof;
- (e) knowingly counselling or suggesting illegal plans to evade taxes/payment, or concealing assets to evade taxes;
- (f) misappropriating or failing to remit client funds received for payment of taxes;
- (g) directly or indirectly attempting to influence BIR officials’ actions using threats, false accusations, duress, coercion, special inducements/promises, or gifts/favors of substantial value;
- (h) disbarment or suspension from practice as attorney or as a CPA;
- (i) contemptuous conduct connected with practice before the BIR, including abusive language, false accusations/statements known to be false, or circulating/publishing malicious or libelous matter.
Section 11(A) further authorizes discipline for giving false opinions—knowingly, recklessly, or through gross incompetence—including intentionally or recklessly misleading opinions; patterns of incompetent opinions; and false opinion definitions based on misstatement of fact/law, advising illegal/fraudulent conduct, and concealment of legally required matters.
Section 11(A) also authorizes suspension/cancellation/revocation after an administrative finding that the certificate holder committed offenses penalized under the Tax Code of 1997, including (i) falsifying reports/exhibits/schedules not personally verified or not verified under generally accepted accounting and auditing practices; (ii) certifying financial statements with essential misstatements/omissions known personally; (iii) signing/certifying without conducting an actual audit; (iv) assisting taxpayers in using bookkeeping records not conforming with the Tax Code/rules; (v) making false entries or entering false/fictitious names; (vi) aiding/keeping two or more sets of books/records; (vii) willful attempts to evade or defeat tax; (viii) willful use of fake/falsified accountable forms (including RORs, LAs, CARs, TCCs, TDMs, and other BIR accountable forms); (ix) corrupting/bribing or attempting corruption/bribery of internal revenue officials/employees under the Anti-Graft and Corrupt Practices Act; and (x) similar acts/omissions including offenses punishable under the Tax Code or other laws.
Section 11(B) sets petition rules: petitions for disaccreditation/suspension must be filed with the RRAB having jurisdiction over the residence or principal place of business of the accredited tax agent against whom the petition is filed; petitions must be filed with appropriate supporting documents; petitions by PICPA, TMAP, or similar professional or non-governmental organizations must be signed by the incumbent President; RRAB must dismiss petitions filed by fictitious persons/organizations upon verification for lack of factual or legal bases.
Section 11(C) requires prior hearing before any accredited tax agent may be suspended or disaccredited; the RRAB conducts hearing(s) to allow petitioner and accused tax agent to present their sides; quorum sufficient to convene the RRAB; hearings are presided over by the Regional Director as Chairman or, if absent, by the designated Vice-Chairman; the RRAB submits the docket and recommendation to the RNAB; disaccreditation or suspension by RNAB requires majority vote of RNAB members present and voting; RNAB issues a Notice signed by its Chairman and sends a copy to the petitioner; if a petition is not upheld, RNAB informs both parties in official communication signed by its Chairman.
Section 11(D) provides appeal timelines and executory effects:
- a cancelled/suspended/revoked accredited tax agent may appeal to the Commissioner within fifteen (15) days from receipt of the official notice;
- the Commissioner’s decision is immediately executory;
- the decision may be appealed to the Secretary of Finance through a Petition for Reconsideration within fifteen (15) days from receipt;
- the Secretary must act within sixty (60) days from filing; failure to act within sixty (60) days deems the Commissioner’s decision sustained.

Effects of accreditation and BIR authority

Section 12 provides that only accredited tax agents/practitioners, partners/officers of general professional partnerships, and officers/directors of corporate entities engaged in tax practice who have been issued a Certificate of Accreditation or ID card may represent a taxpayer or transact business with the BIR in a taxpayer representation capacity for the purposes covered by the Regulations.
Section 12 authorizes the BIR to refuse to transact official business with tax practitioners not accredited and to require that certain official statements, papers, or documents be signed or certified by accredited persons.
Section 12 requires the RNAB to maintain an up-to-date Master List of Accredited Tax Agents/Practitioners, including all accredited persons/entities.

Transitory period and required identifying information

Section 13 makes compliance mandatory after lapse of six months from effectivity.
Section 13 requires that after the six-month transitory period, all returns, statements, reports, protests, requests for ruling, official correspondence, and other papers filed on behalf of a taxpayer must bear specified information below the signature of the accredited tax representative.
Section 13(A) for individuals (CPA’s, members of general professional partnerships, and others) requires:
- (1) Taxpayer Identification Number (TIN); and
- (2) Certificate of Accreditation Number, Date of Issuance, and Date of Expiry.
Section 13(B) for members of the Philippine Bar requires:
- (1) Taxpayer Identification Number (TIN); and
- (2) Attorney’s Roll number or Accreditation Number, if any.

Promulgation, publication, adoption, and effectivity

BIR Revenue Regulations No. 15-99 are adopted 16 July 1999 and signed by Edgardo B. Espiritu, Secretary of Finance, with recommending approval by Beethoven L. Rualo, Commissioner of Internal Revenue.
Section 14 provides that the Regulations take effect fifteen (15) days after publication in a newspaper of general circulation.
Section 14 establishes the publication rule as the trigger for the 15-day effectivity period.