REVENUE MEMORANDUM CIRCULAR NO. 6-2013 issued on January 18, 2013 clarifies taxpayers’ concerns on the audit program and their responsibility in selecting tax agents/practitioners to make representation in the BIR in their behalf.

     In the absence of an annual audit program, the Commissioner or his duly authorized representative has the authority to make assessments pursuant to Section 6(A) of the Tax Code, as amended.

     In accordance with the provisions of Revenue Regulations No. 11-2006, as amended, the BIR can refuse to transact official business with tax agents/practitioners who are not accredited before it. Therefore, all taxpayers are enjoined to ensure that the tax agents/practitioners whom they will engage are accredited with the BIR. Further, taxpayers should be aware of their responsibilities, which are as follows:

a. Before engaging the service of a tax agent/practitioner, they should secure a copy of his/its BIR certificate of accreditation and take note of the Taxpayer Identification Number, Accreditation Number, date of issuance and date of expiry.

b. Constantly visit the BIR website for the publication of the updated master list of the accredited tax agents/practitioners.