BIR Tax Agent Practitioner (TAP) Accreditation

Tax practitioner/Agent – The following shall be deemed to be in tax practice and required to apply for accreditation

• those who are engaged in the regular preparation, certification, audit and filing of tax returns, information returns and other statements or reports required by the Code or Regulations;
• those who are engaged in the regular preparation requests for rulings, requests for reinvestigations, protests, requests for refunds or tax credit certificates, compromise settlement and/or abatement of tax liabilities, and other official papers and correspondence with the Bureau of Internal Revenue (BIR), and other similar related activities; or
• those who regularly appears in meetings, conferences, or hearings before any office of the Bureau of Internal Revenue officially in behalf of the taxpayer or client in all matters relating to client’s rights, privileges, or liabilities under the laws or regulations administered by the Bureau of Internal Revenue. (Section 2(e), Revenue Regulations No. 11-2006)

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 purposes defined in Revenue Regulations NO. 11-2006. The BIR can refuse to transact official business with tax practitioners who are not accredited and shall require that certain official documents filed with the BIR on behalf of the taxpayers shall bear the TIN number and accreditation details. (Section 9, Revenue Regulations No. 11-2006)

Who are required to register:

a. Individual tax practitioners

b. Partners of GPPs engaged in tax practice;

c. GPPs engaged in tax practice, accounting, or auditing;

d. Officers or authorized representatives of incorporated business entities engaged in accounting, auditing or tax consultancies.

Application for accreditation of practitioners who are duly accredited by the BOA and SEC, as evidenced by a copy of the BOA Certificate of Registration and SEC Certificate of Accreditation shall, upon payment of the processing fee, be automatically issued a BIR Certificate of Accreditation by the RNAB (Revenue National Accreditation Board)

Related BIR Issuances:

• Revenue Regulations No. 15-99;
• Revenue Regulations No. 11-2006 superseding RR 15-99 - Accreditation requirements
• Revenue Regulations No. 4-2010 – CPE requirements
• Revenue Memorandum Order No. 29-2010 – CPE guidelines

"Taxes affect lives, care for taxes and save lives"

Posted in: 11-06,4-10,RMC No. 29-10,RR No. 15-99,tax agent