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PISFA-PortCalls Public Forum Presentation On BIR RMO 10-2014
PISFA-PortCalls Public Forum Presentation On BIR RMO 10-2014
PISFA-PortCalls Public Forum Presentation On BIR RMO 10-2014
New Regulations on Importer and Customs Broker Accreditation at the BIR & BOC
11 March 2014 * Sofitel Philippine Plaza
ACCREDITATION CRITERIA
ACCREDITATION CRITERIA
ACCREDITATION CRITERIA
Not tagged as a Cannot be Located (CBL) Taxpayer No material misrepresentation in the documents
submitted in applying for accreditation
ACCREDITATION CRITERIA
APPLICATION PROCEDURES
REQUIREMENTS
REQUIREMENTS
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;
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;
ADDITIONAL REQUIREMENTS-INDIVIDUAL
Original copy of the personal profile with two (2) recent 2X2
pictures (signed at the back) of the owner/proprietor
ADDITIONAL REQUIREMENTS-NONINDIVIDUAL
ADDITIONAL REQUIREMENTS-NONINDIVIDUAL
Original copy of the profile of the cooperative; Original copy of the profile of each member of the board
and officers;
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)
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
GUIDELINES
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;