UpCredential

NOTE:  For the 18 hours of tax training required by the BIR, UpCredential offers it's 18 CPD Tax Practitioner Bundle.  Please take these trainings within ONE YEAR from your date of application with the BIR.

To become an Accredited Tax Practitioner with the Bureau of Internal Revenue (BIR) in the Philippines, follow these steps:

Who Needs to Be Accredited?

According to BIR Revenue Regulation 11-2006, accreditation is mandatory for individuals who:

1. Regularly prepare, certify, audit, and file tax returns, information returns, or other statements required by the Tax Code or regulations.
2. Regularly prepare requests for rulings, petitions for reinvestigation, protests, refund requests, tax credit certificates, compromise settlements, abatement of tax liabilities, and other official documents for the BIR.
3. Frequently represent taxpayers in meetings, conferences, and hearings before any BIR office concerning clients' rights, privileges, or liabilities under tax laws or regulations.

Minimum Qualifications

Accreditation is granted based on professional competence, integrity, and moral fitness.

For individual tax agents (excluding members of the Philippine Bar):

1. Must be a Certified Public Accountant (CPA) with a current professional license from the Professional Regulations Commission (PRC).
2. Non-CPAs should have at least a degree in Law, Juris Doctor (JD), or a Bachelor's in Arts, Commerce, or Business Administration with at least 18 units in accounting and/or taxation from a recognized institution. Additionally, they must demonstrate special competence in tax matters through experience or at least 18 credit hours of recent training in taxation.
3. Must be of good moral character, certified under oath by two disinterested persons who are either members of the Philippine Bar or CPAs in good standing.
4. Must not have been convicted by final judgment of a crime involving moral turpitude or found guilty of any act penalized under the Tax Code.
5. Must be a Filipino citizen.
6. Must have completed at least six hours per year, totaling 18 hours over three years, of continuing professional education (CPE) in taxation from BIR-conducted seminars or accredited private institutions, with certificates obtained not more than a year before the application or renewal.

Application Process

Submit the completed application form along with all required documents to the Revenue Region Accreditation Board (RRAB) corresponding to your residence or principal place of business.

The BIR has 19 Revenue Regional Offices; refer to the BIR's directory to identify the appropriate office.

Required Documents

Each RRAB may have specific requirements, so it's advisable to contact your respective board for the latest checklist.

Generally, you will need:

• Duly accomplished application form (BIR Form 1916 for individuals).
• Processing fee of ₱1,000.
• BIR Certificate of Registration of your accounting office/service/agency.
• Proof of payment of the annual registration fee of ₱500 for your accounting office/service.
• Latest two years of individual income tax returns or Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) if employed.
• Certificate of Good Moral Character issued by two disinterested persons (either lawyers or CPAs).
• Current PRC License/ID.
• Certificate of Membership in Good Standing issued by your PICPA Chapter or ACCPA.
• Current Professional Tax Receipt (PTR).
• Notarized affidavit of no pending case and undertaking to preserve working papers.
• Proof of special competence in tax matters, such as certificates of seminars and training totaling 18 hours, valid within the specified period.
• For renewals, additional documents like the previously issued certificate of accreditation and a list of audited taxpayers/engagements over the past three years may be required.

Becoming a BIR-accredited tax practitioner may seem like a lot of steps, but it’s all about ensuring you’re qualified to help clients with their tax needs. Gather your documents, keep your training up to date, and submit your application to your BIR regional office—and you’ll be all set!