BIR Tax Accreditation Requirements: An Updated Version

Updated as of March 3, 2023

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To all of my fellow Certified Public Accountants who are aspiring of opening up their own accounting firm, and dive into the deep and vast ocean of public practice, you may find below the list of BIR requirements for CPA accreditation.  I noticed that most of the materials circulating on the internet are already obsolete.  To help others in saving time and avoid inefficiencies along the process, I made an updated version.  

List of Requirements for CPA Accreditation
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 members of the Bar or 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 ground 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 a 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. Photocopy of 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)

* Submit one (1) set of requirements (with folder and fastener)

Attachments:

Image 1: Affidavit

Image 2: Affidavit of Undertaking

Image 3: Sworn Statement

Image 4: Form 1916 (for Individual)

Image 5: Sample of Certificate of Good Moral Character

Reminder:

- Print the documents on legal-size paper.
- Submit the requirements to the revenue region office of your RDO


Best of Luck!

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Compiled by:

Jake Christian S.A. Chua, CPA REB
Partner
Ang, Chua, Enriquez, & Co.

Publication date: September 19, 2019

Updated as of March 3, 2023

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Whitewater Rafting of Real, Quezon / A personal journal / Album // July 2, 2019

In line with the commemoration of its 446th founding anniversary, July 2, 2019, was declared as a special non-working holiday in Pasig City.  Our team went to Quezon and tried the not-so-explored water rafting of Tanauan, Real.

Photos of the Past Adventure

The rafts that are being used in rafting are made of bamboos and worn tires fastened together.  There's a greater probability of having an overturn when everything goes rough.

On our way to the river, we moved down a path of moss which is approximately 15 minutes away from the jump-off.  Adventure begins!

Compared with the grand white water rafting we experienced in CDO a year ago, the one situated in Quezon has a shorter route.  Something that can be ended within 30 minutes on a raging water current.  

There are parts where one can find the pleasure of submerging into the pristine emerald river of Quezon...

...and there are hidden waterfalls too!

The day we visited the place was not a high-time to go rafting as the current was generally calm, but the scenery and the experience itself are worth the distance.

Achievement unlocked!

Side Trips

Paete Church

Lumban Marker

San Sebastian Parish Church

Pagsanjan Arch

Actual Itinerary

4:30 AM: Departure Manila to Real, Quezon

7:45 AM: Arrival Brgy. Tanauan Real Quezon (last-minute preparation / registration / moving down to the river point)

8:45 AM: Start of water rafting/swimming/chasing waterfalls

11:00 AM: End of water rafting / moving back to the barangay hall (tricycle ride)

11:10 AM: Arrival Brgy. Hall / wash-up

11:40 AM: End of tour 

12:00: Lunchtime

1:00 onwards: Side-trips (Laguna De Bay Road trip, Saint James the Apostle Parish Church (Paete) / San Sebastian Parish Church (Lumban), Lumban Signage / Pagsanjan Arch, Shing-aling Factory)

Expenses

Water rafting: 400 Php / pax

Tricycle ride back to barangay hall: 20 Php / pax

Boatman tip: 300 Php (at your own discretion)

Food Expense: Sky is the limit (we love foods!)

Tolling Fees: 214 Php

Gas and Oil Expense: 880 Php

Other Possible Side-Trip

1. Underground Cemetery of Nagcarlan

2. Other falls in Laguna (Hulugan, Aliw, Bukal, etc.)

3. Hotsprings in Pansol Laguna

4. Church hopping

5. Museums tour

6. Pasalubong Centers

Contact

Ms. Maritess - 0926-223-7583

Note

1. The best time to do the water rafting is during the ber months.

2. The route of our Laguna de Bay road trip:

Team

Moments and Thoughts to Look Back
- The pusher Karen Landrito
- A weird fruit that tastes like guava
- Ang Panciteria ni Darwin Angcahan
- Chicken Skin
- "Pahingeng barya"
- Seafoodsssssssssssss

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To the Crater of the World's Smallest Active Volcano / A personal journal // June 15, 2019

A couple of months ago, while Rona and I were having random "discussions, gossips, and arguments" over the messenger, thought of visiting Taal Volcano popped-up.  A plan has erupted right away which reached the ears of some people who may want to join us.  Several gave an affirmation of joining but in the end, only 4 of us came to realize the goal.
------------------------
At first, we planned to take a bus ride in going to Talisay, Batangas, but during the meet-up, Tim decided to bring his own car.  It was still dawn by the time we reached the port.  After the final preparation, we started to sail.

Photos of the Past Adventure

It will take around 20 to 30 minutes of a boat ride to reach the jump-off

Magic 4

"She ain't gonna chase after you, Sir. No, she won't. She'd rather chase after the sun".  Lots of fire trees can be seen here;  it is one of my favorite flowering plants.  Every time I see one, I feel extreme joy and calmness.

There are 14 stations of the cross along the way.  The trail going to the crater is easy, but it is dusty. Also, dungs of a thousand horses are scattered everywhere!

Stop over

Good thing that we started the climb before the sunrise.  Sir Allan said that this is the hottest part of the trail during the daytime.

Sulfur deposits

A panoramic view of the crater of the world's smallest active volcano.  The water below can reach a temperature as high as 90 degrees Celsius

At the view deck

Overlooking views of the trails, lake, and nearby mountains can be seen on top.

Sulfur vents

If there's a thing this group has in common, that is our love for food.  We had our brunch at the Tower Ground.

Other Photo

Sir Allan, our guide

Malyn unveiled an amazing skill in data gatherings.  Through an informal interview that she conducted with our tour guide, the team learned that:

- 50 percent of the guide fee (250.00 Php) will be given to their cooperative as their communal funds.
- As of this writing, there are 45 registered tour guides in their community, working on a rotation basis.  There are times when they are earning in red, particularly during the off-season (school days).  Travel season can be presumed to happen during the summer time and other holidays.  
- Tourists have the option to take a horse-back ride in reaching the crater, which will cost them 500.00 Php per person.  80% of this amount will be given to the owner, while only 20% will be given to the tour guide.  
- The sustainability of electrical power within the area depends on the usage of generators, which are not functioning 24/7.  Daily consumption is amounting to 30 Php per night.
- The price per kilogram of rice cost 60.00 Php.
- Fishing is an alternative source of income in the community.
- There are more than 1,400 horses in the area

Summary of Expenses
Boat Rental Roundtrip: 2,000.00 Php (maximum of 6 pax)
Resort fee including entrance and parking fee: 500.00 Php
Environmental Fee: 100.00 Php 
Guide fee: 500.00 Php
Food Expense: Sky is the limit!
Fuel and Gas: we contributed 200.00 Php / pax

Something to Look Back
- Mahirap po ba ang Maculot? - Rona
- The fate of those other "committed individuals", who were not chosen to be with us is still unknown.  Perhaps, they are now having a prosperous dancing career in a fiery stream of volcanic lava! (#sanatrue) (#commitment) (#trustissue) (#danceralert)
- Kuya kunin mo na tong tubig - Malyn
- Fried tawilis, laing, at bulalo
- Very Berry Cheesecake
- Call of nature in Starbucks (#goodbye venti Americano)
- "People come and go"
- May bayad po yung kubo? - stranger
- Di ko po kayo pinaaalis, nagtatanong land din ako - stranger
- Animal Cruelty! - Rona
- Price of a drink in a hyperinflationary ground

Photo Credits to Rona and Malyn

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Mt. Bullagao: The Sleeping Beauty of Abra / A Personal Journal / Album // June 22 to 23, 2019

"Unbelievable sights
Indescribable feeling
Soaring, tumbling, freewheeling
Through an endless diamond sky"

After the successful exploration of Mt. Manmanok last February 2019, once again, we went back to Abra to rediscover the blistering trail of Mt. Bullagao in Langiden.  Dubbed as a Sleeping Beauty (or shall I say fire elf?), it is one of the iconic natural landmarks in the province. 

The Team

The jump-off is located at Brgy. Malapaao, a few hours away from Bangued.  After a short briefing and last-minute preparation, we started the climb.

To the sleeping beauty

We walked on an open field where we truly had a scorching season under the sun.

Then we crossed a small river and had a stop-over at the first water source, before commencing the real climb.

Aside from the extreme heat which we experienced and pretty drained us out, moving-up to the campsite doesn't impose much of a challenge.  There are some overgrown parts where are guides needed to bushwack, but overall, the trail is straightforward.

The Waterfalls

In the middle of the woodland lies a waterfall, where we had a long stop-over before proceeding to the campsite.  This is the most refreshing part of the trail after hours of battling with heatwaves. 

An overgrown campsite; a home to million ants!

The campsite from a different perspective.  At the background is the summit of Mt. Bullagao

Cooking rice in bamboos

We had a great night social

Day 2
The following day we started the summit assault before the sunrise.  On this part, the trail is composed of loose rocks and becoming steeper. There are some segments were metal wires rather than ropes are fixed on boulders; a thing which I think may cause an accident in the future.  Several times, I stumbled over those wires!

The sun is rising once again...

The pinnacle of Mt. Bullagao

Several solar panels are installed at the summit.  There's nothing spectacular about it, and how unfortunate that time when heavy fog veiled the slightest view.  There are wild cherry tomatoes thriving on the edges, their sour-sweet taste is the reward of reaching the highest ground.

Located just 10 minutes away from the summit, is a view deck where an impressive scenery of mountain ranges and the campsite can be clearly seen. Upon reaching the place, the heavy fog started to disappear and granted us a clearing.  We stayed here for a while before heading back to the campsite.

Group photo at the view deck

I was the last person who came back to the campsite from the summit assault.  Moving down on a loose, steep, and rocky segment of the trail while holding those metal wire was quite taxing for me.  Later on, I learned that Rodel was watching from somewhere below.  He knows very well my waterloo on the trail, and during that time, perhaps he was also grinning. 

Before we started the descent, we had a coffee break at the water source.  My exhausted look sums up the experience... I wanna go home!  

If I'll be asked to describe Malapaao, I'll proclaim that it's a home of warm people.  They still accommodated us despite a shortcoming from our part.  In the 2 days march, we were accompanied by a group of kind and reliable guides; and after the triumphant climb, back at the jump-off, ears of white corns were served as their rewarding treat for our team. Thanks for the kindness!

It was another exhilarating yet scorching climb in the Cordilleras.  Gazing this mountain from a far distance while heading back to Bangued, made me wonder... Is it really a sleeping beauty or a lying enchantress casting heat across the land?  It is still a mystery to find out...

Climb after a climb, the once dim constellations of the universe of Abra are now becoming more visible in the naked eyes.  They are now shining, shimmering, and boasting their genuine splendors.

Other Photos Taken

To Malapaao

With manager 6 digits

Still looking fresh huh!

Then after an hour... DRAINED!

Note:
1. Secure a police clearance and a climbing permit before going to the jump-off.

Safe Budget: 3k

Contact Person:
Abramazing Tour
Dykath Molina: 0927-772-5856

Something to Look Back:
- My Camera!!!
- Red Wine and Alfonso
- Ang pangit mo kasing kumuha ng picture eh - Mike (Kakarot: OO nga!)
- A problem in setting up my Apexus Tent (Thanks, Angel!)
- Makahiya along the way
- A metal wire as a rope?!
- Tomatoes at the summit
- Freediving and scuba diving stories by the experts - Angel and Sir Jack
- Malapit na ayun na yung summit - Rodel 
- San ba ang side-trip? (side trip ka pa?!)
- Jake! - Ark (red wine)
- May umutot!
- Natuyo utak ko sa climb na yan!


PCTTO: Angel, Jack, Kakarot Mike, and Rodel

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