BIR Updates (RR No. 4-2010)

REVENUE REGULATIONS NO. 4-2010 issued on February 26, 2010 amends Revenue Regulations No. 11-2006 relative to the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the Bureau of Internal Revenue.

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The Revenue National Accreditation Board (RNAB) shall have original and exclusive authority to accept applications for accreditation of tax agents and practitioners (TAPs) belonging to General Professional Partnerships (GPPs) or incorporated entries engaged in accounting and tax consultancy, provided that the number of practicing TAPs belonging to such GPP or incorporated entity does not exceed ten (10).

It shall be the duty of the Accreditation Boards to act upon all applications to practice before the Bureau of Internal Revenue, to institute and provide for the conduct of accreditation, suspension or dis-accreditation proceedings and to perform such other duties as are necessary or appropriate to carry out their functions as prescribed by the Secretary of Finance, provided that any action or decision of the RRAB and the RNAB shall be final and appealable only to the Commissioner.


BIR Update (RR No. 5-2010)

SECTION 1. SCOPE. – Pursuant to Section 244 of the 1997 National Interval Revenue Code, as amended, in relation to Sec. 236(D) thereof, these Regulations are hereby promulgated to amend protions of Sections 3(D) and 12 of Revenue Regulations (RR) No. 11-2008.


(A) The pertinent portions of Section 3(D) of RR No. 11-2008 are hereby amended to read as follows:


(A) xxxxxx

(B)  xxxxxx

(C)  xxxxxxx

(D) Issuance of TIN card – Once application is approved and a TIN is assigned, the corresponding TIN Card shall be issued. The same must be processed and released to the applicant within the same day the compelete documentary requirements as prescribed in Item C (2) above have been submitted to the concerned RDO.


BSP Update (Circular No. 517)

The Monetary Board, in its Resolution No. 188 dated 16 February 2006, approved the following guidelines governing the Bangko Sentral ng Pilipinas emergency loans and advances to banking institutions pursuant to Sections 84 to 88 of Republic Act (RA) No. 7653, The New Central Bank Act. The guidelines shall supersede the existing provisions of Section X272 and the corresponding subsections of the Manual of Regulations for Banks (MORB), which are hereby revised as follows:

Sec. X272 Emergency Loans and Advances to Banking Institutions.  The emergency loan or advance to banking institutions is governed by the provisions of Sections 84 to 88 of R.A. No. 7653, otherwise known as The New Central Bank Act. The following guidelines shall govern the Bangko Sentral’s emergency loans and advances.