Extending the Deadline for the Accreditation of Tax Agents Amending for this Purpose Revenue Regulations No. 15-99

June 14, 2000 REVENUE REGULATIONS NO. 03-00 SUBJECT : Extending the Deadline for the Accreditation of Tax Agents Amending for This Purpose Revenue Regulations No. 15-99 TO : All Internal Revenue Officers and Others Concerned Pursuant to Section 244 of the Tax Code of 1997, in relation to Section 6(G) of the same Code, these Regulations are hereby promulgated to extend the deadline for the accreditation of tax agents previously set under Revenue Regulations No. 15-99. ECaSIT SECTION 1 . Amendment . Section 13 of Revenue Regulations No. 15-99 is hereby amended to read as follows: SEC. 13. Transitory Provision . The requirements imposed by these Regulations shall be mandatory after December 31, 2000 . After the said period, all returns, statements, reports, protests, requests for ruling, official correspondence and other papers filed on behalf of a taxpayer shall bear the following information below the signature of the accredited tax representative." DAEICc 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, members of GPPs): b.1 Taxpayers Identification Number (TIN);and b.2 Attorneys Roll number or Accreditation Number, if any. SECTION 2 . Effectivity . These Regulations shall take effect fifteen (15) days after publication in a newspaper of general circulation. (SGD.) JOSE T. PARDO Secretary of Finance Recommending Approval: (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue