BIR Ruling [DA-023-01]

February 22, 2001 BIR RULING [DA-023-01] Ms . Diana C . Balisa, CPA 63-A Ilang-Ilang Street Maysilo, Malabon Metro Manila M a d a m : This refers to your letter dated July 17, 2000, in connection with your application for registration as a Tax Practitioner with the Bureau of Internal Revenue. It is stated that on June 15, 2000, you applied for accreditation as Tax Practitioner before the BIR District Office in Valenzuela; that you paid P500.00 for the registration fee pursuant to RR 15-99 and submitted the required documents; that, however, the Assistant Director of said Region called your attention on the alleged incompleteness of your documents. i.e., no Certificate of Registration with the Philippine Regulations Commission and no Certificate of Membership with PICPA; that you have explained that you have lost your PRC registration but that you have a CPA license to prove that your are indeed a CPA; that insofar as membership with PICPA is concerned, PD 692 provides no provision for mandatory membership to any CPA organization; that, however, you stated that your membership with the Tax Accountant's Society, Inc., an organization of CPAs and non-CPAs practicing taxation locally, is enough to prove that you are a member of a professional organization. In reply, please be advised that the documentary requirements stated in Revenue Regulations No. 15-99 are intended to guide the evaluating authority as to the fitness and competence of the applicant to be accredited as a Tax Practitioner before the Bureau of Internal Revenue. However, the absence of one or some of these documentation does not mean outright disqualification for the applicant since the regulations authorize the Accreditation Board to assess the eligibility and competence of said applicant by other means or proofs as could be presented before the said board. Otherwise stated, if the applicant presents all the documentations required by the regulations, the Board can act on the application on the basis only of the complete documents presented. If not, the Board, to satisfy itself of the competence of the applicant, may allow him to submit other documents or proof of special competence, similar to the procedure allowed for non-CPAs. HASDcC You are therefore advised to refile your application before the Revenue Regional Accreditation Board having jurisdiction over your place of business and invoke the opinion as contained in this letter. Very truly yours, (SGD.) RENE G. BAEZ Commissioner of Internal Revenue