This is to certify under oath that Mr. Eric Baccay is known to me as a colleague with
unending dedication and service to our profession with honesty and upright principles. I
have all the confidence that Eric is a good, upstanding, moral person, and he would be a
great choice to be added as one of the BIR Accredited Tax Agents in the Philippines.
Sincerely Yours;
Acquilles A. Lazaro
Independent Auditor