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
