PISFA-PortCalls Public ForumNew Regulations on Importer and
Customs Broker Accreditation at the BIR & BOC
11 March 2014 * Sofitel Philippine Plaza
Ms Rosana San Vicente
Chief, Accounts Receivable Monitoring Division
Bureau of Internal Revenue
RMO NO. 10-2014
This RMO pertains to the Policies, Guidelines and Procedures in the Accreditation of Importers and Customs Brokers and the Revocation Thereof
ACCREDITATION CRITERIA
• Existence at all times of a Head Office (HO) or principal place of business for the conduct of business operations;
• Full compliance with all the primary and secondary registration requirements of the BIR;
•No “stop-filer” cases with the BIR;
ACCREDITATION CRITERIA
•No record of any Accounts Receivable / Delinquent Accounts with the BIR;
•No record of any pending criminal complaint filed by the BIR for tax evasion and other criminal offenses under the Tax Code
ACCREDITATION CRITERIA•No unresolved issues arising from discrepancies in the declared income or expenses resulting from the matching of third-party information from the BIR’s reconciliation Lists for Enforcement (RELIEF) System and Tax Reconciliation System (TRS);
•Not tagged as a “Cannot be Located” (CBL) Taxpayer
•No material misrepresentation in the documents submitted in applying for accreditation
ACCREDITATION CRITERIA
•Regular use of the EFPS in filing all the requisite tax returns and in the payment of the taxes due thereon or regular use of the IAF system;
•Regular submission of all information returns electronically
APPLICATION PROCEDURES
Accomplish application
form
Attach the required
documents
File the application
with the ARMD
REQUIREMENTS
•Certified true copy of the latest BIR COR of the Head Office and of the branch or facility;
•Authenticated copy of the latest AITR filed together with audited FS and other prescribed attachments;
REQUIREMENTS
•Certified true copy of the latest Mayor’s Business Permits issued by the LGU where the applicant’s HO is registered (or duly received application, if still in process);
• Proof of ownership of the registered address/proof of lawful occupation thereof, if not owned;
•Vicinity map, location map and photographs of the registered address of his HO indicated in the COR;
REQUIREMENTS
• If the place is shared with another entity, the following are also required:
• Vicinity map and location plan indicating the actual space occupied by the applicant;
• Contract covering such space-sharing arrangement;
• Applicant’s written justification for entering into such space-sharing arrangement;
• Written consent of the lessor or building administrator to such arrangement
REQUIREMENTS
• Photocopy of latest utility bills;
• Undertaking to comply with the duty to preserve and maintain records for a period of ten (10) years and to allow access to examination by the BIR, BOC, and the Fiscal Intelligence Unit of the DOF;
• Photocopy of the official receipt for the payment of the BIR accreditation processing and certification fee
ADDITIONAL REQUIREMENTS-INDIVIDUAL
• Certified true copy of the DTI Certificate of Registration of Business Name, if a business trade name is to be used; and
• Original copy of the personal profile with two (2) recent 2X2 pictures (signed at the back) of the owner/proprietor
ADDITIONAL REQUIREMENTS-NON-INDIVIDUAL
•Original copy of the Secretary’s Certificate of the minutes/contents of the Board Resolution authorizing the designated representative to sign the application form for accreditation;
•Certified true copy of SEC of SEC Registration and Articles of Incorporation/Articles of Partnerships;
ADDITIONAL REQUIREMENTS-NON-INDIVIDUAL
•Certified true copy of latest General Information Sheet filed with SEC;
•Original copy of the Certificate of Good Standing issued by SEC;
•Original copy of the profile of the corporation, partnership, or association;
ADDITIONAL REQUIREMENTS- NON-INDIVIDUAL
•Original copy of the profile of each member of the Board, Corporate officers, partners; and
•Original copy of the personal profile of employees, representatives, or agents dealing with the BOC.
ADDITIONAL REQUIREMENTS – NON-INDIVIDUAL (COOPERATIVES)
•Certified true copy of Cooperative Development Authority (CDA) Certificate of Registration;
•Certified true copy of the Articles of Cooperation as certified by the CDA;
•Original copy of the Certificate of Good Standing issued by the CDA;
ADDITIONAL REQUIREMENTS – NON-INDIVIDUAL (COOPERATIVES)
•Original copy of the profile of the cooperative;
•Original copy of the profile of each member of the board and officers;
•Original copy of the personal profile of employees, representatives, or agents with the BOC
ADDITIONAL REQUIREMENTS – CUSTOMS BROKER
• Photocopy of the applicant’s identification card as a licensed customs broker issued by the PRC;
•Original copy of the Certificate of Good Standing issued by the PRC and the Chamber of Customs Brokers issued for the current year;
• Photocopy of the Professional Tax Receipt (PTR) as a customs broker for the current year;
ADDITIONAL REQUIREMENTS – CUSTOMS BROKER
•Original copy of NBI Clearance issued within the last three (3) months prior to the date of application for accreditation;
•Certified list of regular clients;
•Certified list of customs representatives (with NBI Clearance issued within the last 3 months)
GUIDELINES• Applications for accreditation shall be filed directly and by
personal appearance to the ARMD;
• Application forms shall be accomplished by:
• Individual – applicant himself
• Partnership – by any of the partners
• Corporation/Cooperative/Association and other non-individual entities – by any responsible and ranking officer of the non-individual entity whose authority to act as such is contained in a Board Resolution (evidenced by a Secretary’s Certificate)
GUIDELINES
• “Certified True Copy” of the documents shall mean that the certification must be made by the proper custodian of the document;
• Processing fee of P 2,000 shall be made after submission of the complete documents as checked by the ARMD
GUIDELINES
•BIR-ICC/BIR-BCC shall be valid for a period of three (3) years unless sooner revoked;
•Request for reconsideration on any decision of the ARMD relativeto accreditation application may be filed with the ACIR-Collection Service;
•Request for reconsideration on any decision of the ACIR-CS may be filed with the Commissioner of Internal Revenue
TRANSITORY PROVISIONS
• Valid accreditation certificates issued by the BOC’s ICARE prior to the effectivity of the RMO shall remain valid until their expiry dates;
• Holders thereof are required to file their applications for renewal at least three (3) months prior to expiry date;
• Pending applications for new accreditation filed with the BOC’s ICARE Unit shall be transmitted to the BIR;
• Pending applications for renewal of accreditation shall continue to be processed by the BOC’s ICARE;
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