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PISFA-PortCalls Public Forum

New 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 BIRs 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 Mayors Business Permits


issued by the LGU where the applicants 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; Applicants 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-NONINDIVIDUAL

Original copy of the Secretarys 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-NONINDIVIDUAL

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- NONINDIVIDUAL

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 NONINDIVIDUAL (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 NONINDIVIDUAL (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 applicants 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

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 nonindividual entity whose authority to act as such is contained in a Board Resolution (evidenced by a Secretarys Certificate)

appearance to the ARMD;

GUIDELINES

Certified True Copy of the documents shall mean that the certification must be made by the proper custodian of the document;
complete documents as checked by the ARMD

Processing fee of P 2,000 shall be made after submission of the

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 ACIRCS may be filed with the Commissioner of Internal Revenue

TRANSITORY PROVISIONS
Valid accreditation certificates issued by the BOCs 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 BOCs ICARE Unit
shall be transmitted to the BIR;

Pending applications for renewal of accreditation shall continue to be


processed by the BOCs ICARE;