Extending Further the Deadline for the Accreditation of Tax Agents Pursuant to Revenue Regulations No. 1-2001

March 5, 2001 REVENUE MEMORANDUM CIRCULAR NO. 08-01 SUBJECT : Extending Further the Deadline for the Accreditation of Tax Agents Pursuant to Revenue Regulations No. 1-2001 TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all internal revenue officers and others concerned, quoted hereunder is the pertinent portion of RR 1-2001, extending further the deadline for the accreditation of tax agents pursuant to Section 6(C) of the Tax Code of 1997, amending, for that purpose, RR 15-99 as amended by RR 3-2000 and 12-2000, thus "SECTION 13. Transitory Provision . The requirements imposed by these Regulations shall be mandatory after June 30, 2001 . After the said period, all returns, statements, protests, requests for rulings, official correspondence and other papers filed on behalf of a taxpayer shall bear the following information below the signature of the accredited tax representative: A. For CPAs and Others (individual practitioners and members of GPPs): 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 (individual practitioners and members of GPPs): b.1 Taxpayer Identification Number (TIN); and b.2. Attorney's Roll Number or Accreditation Number, if any." All internal revenue officers and others concerned are enjoined to give this circular as wide a publicity as possible. (SGD.) RENE G. BAEZ Commissioner of Internal Revenue