This is not outdoor related but I am sharing this nevertheless as this is me apart from being an outdoor enthusiast. I am a CPA by profession and I just had my BIR accreditation as Tax Practitioner renewed. My first renewal actually so I thought of documenting everything for future reference. Also, there might be someone who will find this helpful.
Before going to BIR I made sure I had with me the complete requirements (fastened in a folder). Do not go to BIR even with just one missing requirement. You will be asked to return with the complete set of requirements. I am under RDO 38.
List of Requirements
1. Dully Accomplished BIR Form No. 1916 (for an
individual) or 1917 (for a Partnership/Corporation)
2. Certified True Copy of PRC ID For CPAs / IBP
for Lawyers
3. Certified True Copy of Certificate of Registration
with Accreditation No. with the Board of Accountancy (BOA) if CPA or Attorney's
Roll Number and Mandatory Continuing Legal Education (MCLE) Compliance Number,
if a lawyer.
4. Original and Notarized Copy of Certificate of
Good Moral Character issued by two (2) disinterested persons, who are either
member of the Bar or a CPA in Good Standing
5. Original Copy of Certificate of Membership in
Good Standing with PICPA Chapter or ACCPA (CPAs) or Integrated Bar of the
Philippines (for Lawyers)
6. Original and notarized copy of an affidavit
that he/she must not have been charged with and convicted by final judgment of
a crime involving moral turpitude or found guilty penalized under tax code
7. Original and notarized copy of a written
undertaking to preserve the working papers within the period prescribed under
section 235 of the NIRC of 1997.
8. Original and notarized copy of Sworn
Statement that the individual/partnership/firm has observed the conditions and
provisions prescribed on accreditation with affixed documentary stamps (2pcs)
9. Certified true copies of certificate of
training at least six (6) hours per year or a total of eighteen (18)hours for
three (3) years of Continuing Professional Education (CPE).
10. List of CPE hours earned conducted by BIR or
from private institutions.
11. List of clients or alpha list of taxpayers
audited for the past three (3) years showing the registered name, TIN,
engagement period, letter of authority (LOA/TVN) if any or Prospective clients
for new practitioners.
12. Processing Fee of One Thousand Pesos
(P1,000.00) using Payment Form 0605 together with proof of payment and Five
Hundred Pesos (P500.00) for Annual Registration Fee (to be paid at the
respective RDOs).
13. Income Tax Return (ITR) for the past three
(3) years or Certificate of Compensation Payment / Tax withheld (Form 2316)
14. BIR Certificate of Registration (COR)
15. Photocopy of expired Certificate of
Accreditation issued by the BIR (if Renewal)
16. Articles of Incorporation (for
partnership/Corporation)
I obtained the CTC of my BOA accreditation at PRC PICC while the CTC of my PRC ID at PRC Sampaloc. I requested and got it same day.
My CPE hours earned were all through on-line seminars (webinars) and I still requested a CTC of the certificates from the CPE providers. My understanding was I only needed at least 6 hours worth of CPE though I completed and submitted the 18 hours worth of CPE. All taken within 6 months prior to my renewal application.
Expenses
1. Processing fee - Php 1,000
2. Documentary stamps - Php 60 ( for the sworn statement and the ctc of the BOA accreditation)
3. Webinar fee - Php3,150 ( Php350/2hrs/1.5CPE units for each webinar)
I already paid the annual registration fee of Php 500 and just attached the form 0605 and proof of payment.
Processing Time
Upon submission of requirements I was told to make follow-up after two weeks. When I made the follow-up, the certificate was ready for pick-up. Actually it only took 8 days for BIR to process. I submitted the requirements Nov. 27 and the certificate was dated Dec. 05.
Sample of Requirements
1. BIR form 1916 can be downloaded through this link https://www.bir.gov.ph/index.php/bir-forms/application-forms.html
2. Certificate of Good Moral Character
3. Affidavit of Non Conviction
4. Affidavit of Undertaking
5. Sworn Statement
Sir can i ask, how many hours is required for CPE ?
ReplyDeleteat least six (6) hours per year or a total of eighteen (18)hours for three (3) years of Continuing Professional Education (CPE)
DeleteThank God i read this! This is what I exactly needed.
ReplyDeleteThanks for reading. Hope this helps.
DeleteHi Thank you for this. May I ask how many CPE units are required for the BOA Accreditation?
ReplyDeleteThank you for reading. When I had my BOA accreditation renewed last Jan. 2020, CPE units i submitted was 120 units.
DeleteSir, may I ask, if my address in the BOA is in Batangas and as well in my COR is in Batangas, Can I apply for the BIR Accreditation in Manila/ Makati
ReplyDeleteThank you for reading. BIR accreditation is processed in the Revenue Region (Accreditation Board) having jurisdiction of your residence address.
DeleteHi sir. I am from Cavite and my COR is under RDO 54B. Can I submit my requirements in the RDO or I need to go to the Regional Office of CaBaMiRo (Cavite-Batangas-Mindoro-Romblon)? Thank you!
ReplyDeleteHi. The duly accomplished application form together with all the documentary requirements are submitted to the Revenue Region Accreditation Board (RRAB) where the individual applicant has his residence or principal place of business. In your case, RR No. 9A.
DeleteHi,
ReplyDeleteFew questions below:
1. Can we now pay processing fee of 1k via GCash? Will they acknowledge it?
2. I have my accounting service just recently registered, can I use paid 0605 annual registration for my application? or will this be a separate fee?
3. BIR COR - photocopy is good to submit? Or they need to see the original upon presentation of application?
Thanks for your assistance.
Joan
Hi Joan. Yes, you can pay the thru GCash. That's what I did. If you already paid the annual registration fee, then you can use it. No more need for another payment. In my case, I had all the requirements in one folder. When I hand it over, they checked the completeness and let me wait for a while. Then I was given the receiving a copy of the application form and told to make follow-up after 2 weeks. I had with me the original copy of my COR as well as the CPE certificates but I was not required to present it.
DeleteHi, may I know where to file all the documents? Is there a specific branch I should send the docs or can I upload these online as well? Thank you. This is for both firm and individual. Thank you.
DeleteBIR accreditation is processed in the Revenue Region (Accreditation Board) having jurisdiction of your residence address.
DeleteHi, thank you! I checked GCash, but not sure of what tax type to click for the processing fee of 1k. Do you still remember?
ReplyDeleteJoan
Tax Type is MC.
DeleteThank you!
Deleteask ko lang sana anuh requirements for NON CPA for Renewal?
ReplyDeleteThank you for reading. Renewal requirements for NON-CPA is basically the same as listed above except for nos. 2,3 & 5.
DeleteHello, is PTR part of the requirements?
ReplyDeleteNo. Please refer to the list of requirements above. Thank you for reading.
DeleteIlang buwan bago nila allow na pwede nang magrenew. Mine is expiring in March 2022, can I renew na ng Nov or Dec? thank you
ReplyDeleteThank you for reading. Mine was expiring Jan. I had it renewed Nov. The renewal process was fast. It took less than 2 weeks to complete. So, I think 3 to 2 months months before expiration, you can already apply for renewal.
ReplyDeleteHi, required po ba ang BOA accreditation pag new application as tax agent? thanks.
ReplyDeleteIf you are a CPA, yes. Kindly refer to the list of requirements. Thank you for reading.
DeleteThank you for this informative blog Sir Erwin. I do have question regarding application (not renewal). Does the BIR requires the applicant to be accredited by the PRC/BOA before accreditation for BIR?
ReplyDeleteThanks for reading. Non CPA can also apply for accreditation provided that certain requirements are met. Please refer to Revenue Regulations No.11-2006 for complete information on Accreditation of Tax Practitioners/Agents.
DeleteHi Sir,
ReplyDeletePwede po ba mag apply as practitioner kahit hindi CPA?accounting graduate lng?
Thank you
Thanks for reading. Non CPA can also apply for accreditation provided that certain requirements are met. Please refer to Revenue Regulations No.11-2006 for complete information on Accreditation of Tax Practitioners/Agents.
Deleteapply po ba ito sa lahat ng RDO?
ReplyDeleteThank you for reading. The process and the requirements are basically the same wherever you are in the country.
DeleteHi Sir thank you for sharing this, May I know po where I can download soft copy of Affidavit of Non Conviction, Affidavit of Undertaking & Sworn Statement. Thank you so much
ReplyDeleteThank you for reading. I don't know any site to download sample pf the affidavits but you may copy and edit the attached samples.
DeleteThank you so much po
DeleteHi sir,
ReplyDeleteMay I ask if you also have blog in the past regarding application for first-time BIR accreditation of CPAs? Thanks and Godbless!
Thank you for reading. I did not blog my initial BIR accreditation but the requirements are almost the same as stated in this blog.
DeleteHi! Thank you for sharing this. I have few questions:
ReplyDelete1. Can I use ebir for the 0605 - processing fee?
2. If yes, what would be the ATC, Due date and return period for the processing fee?
Thank you
Thanks for reading. Yes you may use ebir. This is actually what i did. Payment was done thru Gcash. ATC-MC200, Tax Type-RF, Due date - date of payment, Return Period - current year (12/31/2022).
DeleteThank you so much, Sir! God bless
DeleteHi sir,
ReplyDeleteAsk ko lang for first time magapply for BIR accreditation, required din ba na BOA accredited muna before applying for BIR accreditation? Thanks!
Thanks for reading. Yes, it is a requirement even for the initial BIR accreditation.
DeleteAny accreditattion will do po ba? kahit Accreditation as accounting teacher?
DeleteHi! In cases wherein upon renewal with BOA, CPE units need to be earned yet, what other option is there to be able to proceed with the renewal application at BOA?
ReplyDeleteThank you for reading. I can't give a definite answer to your question as I am always compliant with the CPD units requirement. I don't know if PRC-BOA will accept Affidavit of Undertaking just like in the PRC ID renewal. Maybe you can inquire with PRC on this.
DeleteHi sir, ano po requirement ng boa accreditation since need po sya sa initial registration?
ReplyDeleteThank you for reading. Please click the link below for the requirements.
Deletehttps://www.prc.gov.ph/sites/default/files/Professionals_(including_Juridical)-PRCWEBSITE.pdf
Hi Sir, paano po kung lahat naman po ng seminar/certificate ko thru online po then binigyan lang po kami ng certificate after, ipapaCTC ko po ba yun?
ReplyDeleteThank you for reading. My seminars were also online. I'll still requested for a certified thru copy from the provider.
Deleteokay sir, how about sir the ANNUAL REGISTRATION FEE (500.00) THRU FORM 0605 parin po ba siya babayaran?
Deleteyes, you may file thru eBIR and pay via gacash.
DeleteI HAVE ATTENDED MANY WEBINARS JUST TO COMPLETE 120 CPD.. SHALL I ASK ALL PROVIDERS TO GIVE ME A CERTIFIED TRUE COPY? It will take awhile for the provider to respond. How did you do it Sir?
ReplyDeleteThanks for reading. In my case, almost all of the online seminars were from the different chapters of PICPA. I went to PICPA Mandaluyong with the printout of my certificates and had it certified as true copies.
DeleteHi Sir! As a CPA, I noted that BOA accreditation is required before BIR accreditation (based on the comments above). May I ask what type of BOA accreditation should I select? I am currently working in a private company, but I would also like to simultaneously practice as a sole practitioner. In terms of work experience, I have relevant experiences from both public accounting and commerce/industry practice.
ReplyDeleteThank you for reading. If you intend to be a sole practitioner then your accreditation should be Practice of Public Accountancy. Being a public practitioner handling clients will eat your time. This might conflict with your responsibilities as an employee. Just a heads up.
DeleteThanks sir. Duly noted. Would it be okay to ask how you started getting your clients? I really want to explore this opportunity.
DeleteThrough referrals. I also co-founded a GPP where I'm focusing right now.
DeleteHello, appreciate this blog post of yours, I do have a question though, how many copies do you need to provide to BIR? Thanks.
ReplyDeleteThank you for reading. To answer your question, one copy only. Compile all requirements in a folder.
DeleteHello. You said that all your cpd were earned 6 mos prior to renewal. Is it considered compliant while the requirement is you must earn 18 units for 3 years with 6 units per year? I am planning to apply for accreditation but i dont want to wait for 3 yrs to complete my cpd.
ReplyDeleteThank you for reading. The minimum cpd units per year is not being followed or should I say BIR and BOA are not strict with this. As long as you have the CPD units taken within the 3-year period, they will accept it.
DeleteHi, is it worth it to be a tax practitioner as my part time job aside from my full time work here in the private company? Im hesitant since maybe being a tax practitioner will take a lot of my time.
ReplyDeleteThanks for reading. Having a number of clients can be taxing being a tax practioner and it can be even more taxing if you have a full time job.
Deletehi, if i am a CPA working in private company, can i still apply for BOA accreditation?
ReplyDeleteThank you for reading. CPA in commerce and industry can apply for BOA accreditation. Same set of requirements.
DeleteHello sir, thank you so much for this informative blog. Non CPA po ako sir, and planning to apply for accreditation, sir yung mga certificate of seminars and trannings ko po is not CPE ok lang po ba yun?
ReplyDeleteBIR will still be checking on your seminars.
DeleteHi Sir, how po magapply ng bir accreditation tax agenet for non cpa? ano po regquirements?
ReplyDeleteThank you for reading. You may refer to BIR Revenue Regulations No. 11-2006.
DeleteHi this is very helpful. But may I ask if you have a sample format for the "10. List of CPE hours earned conducted by BIR or from private institutions." Thank you.
ReplyDeleteThank you for reading. There is really no prescribed format but mine was with the following heading: Date of Seminar/Webinar, Title of Seminar/Webinar, Provider/Organizer and No. of Hours.
DeleteHi, sir. Question lang po, may years of experience po ba na required bago pwedeng mag-apply for accreditation as CPA? If not, when is it required to apply for the accredition? Thank you in advance.
ReplyDeleteThank you for reading. You need to have at least 3 years worth of meaningful experience.
ReplyDelete