Requirements for Tax Practitioners/Agents Under Revenue Regulations No. 11-2006

October 30, 2006 BIR MEMORANDUM FOR : ACIR, Legal Service ACIR, Enforcement Service ACIR, Inspection Service Chiefs of Divisions under the Legal Group All Others Concerned RE : Requirements for Tax Practitioners/Agents Under Revenue Regulations No. 11-2006 It has come to my attention that tax practitioners/agents are not complying with the requirements under Revenue Regulations No. 11-2006 (which took effect on August 9, 2006) in order that they can be allowed to practice or transact business with the Bureau in representation of a taxpayer, particularly Section 9 thereof, which states as follows: "Section 9. Effects of Accreditation . Only those Tax Agents/Practitioners, Partners or Officers of General Professional Partnerships, or Officers or Directors of corporate entities engaged in tax practice who have been issued Certificate of Accreditation or ID card shall be allowed to represent a taxpayer or transact business with the Bureau of Internal Revenue in representation of a taxpayer for the proposes(s) defined in these Regulations. The BIR can refuse to transact official business with tax practitioners who are not accredited before it and shall require that certain official statements such as returns, financial statements, reports, protests, requests for ruling, official correspondence and other statements, papers or documents filed on behalf of a taxpayer be signed or certified to by accredited persons which shall bear the following information below the signature of the latter: ACETSa A. For Individuals (CPAs, Members of GPPs, and Others) a.1. Taxpayer Identification Number (TIN); and a.2. Certificate of Accreditation Number, Date of Issuance, and Date of Expiry. B. For Members of the Philippine Bar: b.1. Taxpayer Identification Number (TIN); and b.2. Attorney's Roll Number or Accreditation Number, if any. xxx xxx xxx" Please be guided accordingly. HaTDAE (SGD.) GREGORIO V. CABANTAC Deputy Commissioner