Thursday, December 24, 2020

BIR Accreditation (as Tax Practitioner) Renewal

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




Sunday, July 22, 2018

BATANES: BATAN


Batanes has always been on top of my list of places to visit.  With more and more airlines flying to Basco, reaching Batanes has been easier.   Regular airfare though would still hit sky high but there are times when tickets are on promo, dropping to as low as half the regular price or even lower. One would just have to be alert and patient enough to catch this airfare drop.  This being said, I was lucky enough to snag a ticket on promo to Basco. And my long overdue escapade to Batanes finally happened.

Mt. Itbayat as viewed from PAGASA weather station
Batanes is the northernmost province of the Philippines. It is the smallest province in terms of land area and population.  It is a group of islands with Batan, Sabtang and Itbayat inhabited. Other smaller islands are uninhabited. Basco is the capital located in Batan island.  Other municipalities are Mahatao, Ivana, Uyugan, Sabtang and Itbayat. Natives of Batanes are called Ivatans. Laguages spoken are Ivatan and Itbayaten. For detailed information on Batanes, click this link https://en.m.wikipedia.org/wiki/Batanes.

I was with friends Bets and Ajim in this trip. We spent four and a half days in Basco and two and a half days in Sabtang.  Original plan was to visit the main islands of Batan, Sabtang and Itbayat. However we did not push through with Itbayat.  We arrived in Basco shortly after 12 noon via Philippine Airlines from Clark International Airport.  All three of us are from Manila.  We took the P2P bus originating from Trinoma. May I just say that we liked it for its convenience. Travel time was approximately 2 hrs.  It was just like going to NAIA with the terrible traffic.  Now I would personally consider flying out from CIA.  

Valugan boulder beach
Upon arrival in Basco, we dropped by the tourism booth within the airport premises to register. We paid 300 pesos environmental fee and was given a map of Batanes. (The environmental fee is mandatory for all tourist.  Keep the map for it is needed when visiting the tourist spots.)  Right after, we walked to Marfel lodge a few meters away from the airport to check-in.  After our late lunch, we strolled the town proper where important landmarks are located like the provincial capitol, municipal hall, the town's church and public plaza.  Then by late afternoon, we made a short hike to Naidi hill to visit the lighthouse and watch the sunset.  No incredible sunset though as monsoon clouds obscured it. Nonetheless, we still enjoyed the sea breeze and the view from the top of the hill where the whole town of Basco can be seen and the surrounding strikingly beautiful landscapes and seascapes.

North Batan Tour
We are supposed to sail to Itbayat on day 2 but all boat trips for the day were suspended due to rough seas.  To maximize our time, we did the North Batan tour.  It took almost a half day to complete the tour.  We hired a tricycle and paid 1,500 pesos for the whole tour. Places visited were: Tukon church, PAGASA weather station, Fundacion Pacita, Japanese WW2 tunnel, Boulder beach, Naidi hill and lighthouse and Vayang Rolling hills.

Fundacion Pacita
South Batan Tour
Boat trips to Itbayat were still suspended on day 3.  After the free breakfast courtesy of our lodge, we did the South Batan tour.  Kuya Dale was still our trike driver/tourguide.  Places visited were: Chawa viewdeck, Mahatao boat shelter, San Carlos Borromeo church, Homoron blue lagoon, Maydangeb white beach, Spanish bridge, House of Dakay, San Jose El Obrero church, House of Dakay, Motchong viewpoint, Alapad Pass, Songsong ruins, Racuy-a-payaman and Tayid lighthouse.  It took us a day to complete the tour which covered other towns of Batan island.  It was raining hard in the morning but when we got to the south-eastern part of the island, it was sunny.  When we arrived at the last two stops, Malboro hills and Tayid lighthouse it was cloudy. We paid 2,000 pesos for the tour.

Malboro Hills
Biking around Batan
On our last day, I had an opportunity to bike around the island of Batan.  Bikes for rent were available on a number of shops.  I rented a mountain bike for 50 pesos an hour.  The weather was fine, just perfect for a bike ride.  I can't remember the last time I ride a bike so I wasted no time and started the road journey alone.  My companions went biking as well but just around Basco.  I followed the South Batan tour route stopping on the very same spots.  Biking around the island is easier said than done.  It was tiring especially the uphills and the downhills were scary.  I had to be extra careful because one wrong move I'd surely end up bruised or even worse.  There were times when I got off because it was just hard going up especially at high noon and early afternoon when the sun was at its mightiest.  It was the scenic views that kept me going.  I made it back to Basco around four in the afternoon and per my strava I covered 42 kilometers.  I could have continued to Vayang rolling hills but I was already too exhausted.
  
Tayid Lighthouse
Batanes is indeed a majestic place.  Its landscapes and seascapes are truly breathtaking.  It had this calming and relaxing effect.   Everywhere i looked at, there was just immense beauty.  I must say that if you had the chance to visit Batanes, do not think twice.  It is all worth it!

Things worth noting:

1. There is cellphone signal including internet in Basco while none in other parts of Batan.
2. There are banks and ATMs in Basco (Landbank & PNB).  
3. There are number of lodges, inns and homestays in Basco but it is always best to have an advance reservation.
4.  Food in Basco is a bit pricy but there a number of canteens and cafes to choose from.
5.  Always bring protection from the sun.  It's hot when it's sunny in Batanes.
6. Arranging a tour on the spot is easy.  Your hotel/lodge/inn will offer tours or help arrange tour.
7.  If solo, renting a bike (assuming you know how to ride a bike) is an option (cheaper) to go around Batan and even Sabtang.
8.  There are few canteens in Sabtang and also closes early.