SUBJECT

TO
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
REVENUE MEMORANDUM ORDER NO.
February 10,2014
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Policies, Guidelines and Procedure in the Accreditation of
Importers and Customs Brokers and the Revocation Thereof
All Internal Revenue Officers and Others Concerned
SECTION 1. OBJECTIVES. - This Order is issued to:
1.1 Prescribe the policies, guidelines and procedure in the accreditation of importers
and customs brokers, and the revocation thereof;
1.2 Define the duties and responsibilities of designated Bureau of Intemal Revenue
(SIR) offices in the accreditation and dis-accreditation of importers and customs
brokers and in the monitoring and verification of their compliance with the BIR-
prescribed criteria for accreditation; and
1.3 Prescribe the reportorial requirements for the proper monitoring of accredited
importers and customs brokers.
SECTION 2. DEFINITION OF TERMS. - For purposes of this Order, the following
words and/or phrases shall be defined as follows:
2.1 "Accounts ReceivablelDelinquent Account (ARlDA)" - refers to an
outstanding tax liability of a taxpayer arising from a tax assessment or any unpaid
delinquent account which is considered final, executory, and demandable. This
may result from, among others, any of the following:
2.1.1 Taxpayer failed to pay the tax due per return within the tim for
its payment; . CPAs
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2.1.2 Tax payment made thru bank draft or check but was denied by drawee-
bank due to drawer-taxpayer's insufficiency of funds in hisfits bank
accounts, accounts closure, or for other reasons of dishonor under the
Negotiable Instruments Law;
2.1.3 An assessment which has been established to be final, executory, and
demandable due to, among others, the following grounds:
A. Failure of the taxpayer to file a valid protest within thirty (30) days from
receipt of the Formal Letter of Demand and Final Assessment Notice
(FLOfFAN);
S. Failure of the taxpayer to appeal to the Court of Tax Appeals (CTA)
within thirty (30) days from date of receipt of the decision of the
Commissioner of Internal Revenue (CIR) denying the protest to the
FLO/FAN;
C. Failure of the taxpayer to appeal to the CTA within thirty (30) days from
date of receipt of the decision of the CIR's duly authorized
representative denying the protest to the FLO/FAN; or failure of the
taxpayer to elevate the protest to the CIR within thirty (30) days from
date of receipt of the final decision of the CIR's duly authorized
representative denying the protest to the FLOfFAN;
O. Failure of the taxpayer to appeal to the CTA within thirty (30) days from:
(a) the lapse of the one hundred eighty (180)-day period for the CIR or
his duly authorized representative to act on the protest to the FLO/FAN;
or (b) the date of receipt of the decision of the CIR or his duly
authorized representative denying the protest to the FLO/FAN in case
the taxpayer opted to await the decision;
E. Failure of the taxpayer to timely file a motion for reconsideration or new
trial before the CTA Division or failure to appeal to the CTA En Sanc
and Supreme Court based on existing Rules of Procedure; or
F. Failure of the taxpayer to receive any assessment notices because it
was served in the address indicated in the SIR's registration database
and the taxpayer transferred to a new address or closed/ceased
operations without updating and transferring its SIR registration or
cancelling its SIR registration, as the case may be, under the procedure
prescribed in pertinent issuances.
"Annual Income Tax Return" - this refers to the declaration of a taxpayer's
taxable income that is embodied in SIR Form Nos. 1700, 1701 or 1702, a
case may be, filed annually with the SIR, together with the re u mentsCI' p..s .
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"BIR Importer Clearance Certificate (BIR-ICC) r IlSIR Broker
Clearance Certificate (BIR-BCC)" - a certificate ssued to an ir::!P-oJlsf---ur--
customs broker who qualifies with the SIR-prescribe for
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accreditation, indicating therein the importer's or customs broker's name,
registered address, and Taxpayer Identification Number (TIN).
2.4 "Branch" - means a separate or distinct establishment or place of business
where sales transactions are conducted independently from the Head Office (HO).
2.5 "Cannot Be Located (CBL) Taxpayer" - refers to a status of a registered
taxpayer whose whereabouts could not be located in the address given by himlit
in the return filed or at the address registered/given by him/it to the BIR.
2.6 "Customs Broker" - refers to any person who is bona fide holder of a valid
Certificate of Registration/Professional Identification Card issued by the
Professional Regulatory Board and Professional Regulation Commission pursuant
to Republic Act No. 9280 or the Customs Brokers Act of 2004, as amended. As
provided therein, the "customs broker profession" involves services consisting of
consultation, preparation of customs requisite documents for imports and exports,
declaration of customs duties and taxes, preparation, signing, filing, lodging and
processing of import and export entries; representing importers and exporters
before any government agency and private entities in cases related to valuation
and classification of imported articles and rendering of other professional services
in matters relating to customs and tariff laws, its procedures and practices.
2.7 "e-filing" - means the process of electronically filing tax returns, including
attachments, specifically through the internet.
2.8 "Electronic Filing and Payment System (eFPS)" - refers to the system
developed and maintained by the BIR for electronically filing tax returns, including
attachments, and paying taxes due thereon, specifically through the internet.
2.9 "e-payment" - means the process of electronically paying a tax liability through
the internet banking facilities of Authorized Agent Banks (AABs).
2.10 "Facility" - may include but not limited to place of production, showroom,
warehouse, storage place, garage, bus terminal, or real property for lease with no
sales activity. A facility shall be registered as a branch whenever sales
transactions/activities are conducted thereat.
2.11 "Head Office (HO)" - refers to the declared specific or identifiable principal
place/head office of business as stated in the Articles of Incorporation/Articles of
Partnership/Articles of Cooperation/DTI Certificate of Registration, as the case
may be, or, in the absence thereof, the place where the complete books of
accounts are kept. It is the fixed place of business, whether rented or owned, and
whether or not the products/services being sold are actually located or displayed
thereat. For persons who conduct business in a nomadic or roving manner, such
as peddlers, "tiangges", mobile stores operators, common carries/school bus
operators without designated garages/terminals, etc., their place of residence
shall be considered as the HO.
2.12 "Importer" - refers to any person who brings goods into the Philippines, whether
or not made in the course of his trade or business. It includes non-exempt
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persons or entities who acquire tax-free imported goods from exempt persons,
entities or agencies.
2.13 "Inter-Active Forms (IAF) System" - refers to the systemffacility developed and
maintained by the BIR, other than the eFPS, that allows taxpayers to
electronically file tax returns and pay the corresponding taxes due thereon
through the internet banking facilities of AABs.
2.14 "Primary Registration" - the process by which a person, whether an individual,
including estates and trusts, or a corporation and other juridical entities, upon
application and full compliance with the registration requirements prescribed in
Revenue Regulations No. 7-2012, is registered with and consequently included in
the registration database of the BIR.
Primary Registration may involve two scenarios depending on the purpose of the
taxpayer applying for registration as follows:
A. TIN ISSUANCE AND REGISTRATION - refers to issuance of TIN to all
persons who will engage in business, practice of profession or employment
arid who mayor may not be subject to any national internal revenue tax but
may be required to file the corresponding tax return, statement or other
documents as required by the Code such as: income tax, estate and donor's
tax, value added tax, percentage tax, withholding tax, excise tax and
documentary stamp tax (DST), including registration of its branchfes (for
purposes of securing a branch code);
B. PURELY TIN ISSUANCE - refers to issuance of TIN to applicants under
Executive Order (EO) 98, series of 1998 e.g. in the case of individuals required
to incorporate the TIN in all forms, permits, licenses, clearances, official
papers and documents which they secure from other government agencies
e.g. Local Government Unit (LGU), Department of Trade and Industry (DTI),
Land Transportation Office (L TO), Department of Foreign Affairs (DFA), etc. It
also includes issuance of TIN to Overseas Filipino Workers (OFWs)fOverseas
Contract Workers (OCWs) as defined under these Regulations as well as to
Non-Resident Foreign Corporations (NRFC)fNon-Resident Alien not engaged
in Trade or Business (NRANETB) subject to final withholding tax on income
derived from sources within the Philippines.
2.15 "Secondary Registration" - shall pertain to subsequent registration activities
after the issuance of BIR Certificate of Registration (COR) relative to the printing
and issuance of official receiptsfsales invoices; keepingfregistering of books of
accounts and other accounting records; applying for certain accreditation
requirements and securing other applicable registration-related permits.
2.16 "Stop Filer case" - refers to system created case when a taxpayer fails to file a
return for a required tax type for a taxable period (i.e., Income Tax, VAT,
Percentage Tax, etc.) which is required to be filed regularly (monthly, quarterly,
annually).

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SECTION 3. GENERAL POLICIES. -
3.1. Pursuant to DOF Department Order (DO) No. 12-2014, all importers and customs
brokers (individuals, partnerships, corporations, cooperatives, associations
[whether taxable or non-taxable]), unless otherwise exempted, are required to
secure accreditation from the SIR under the guidelines, policies and procedure set
forth in this Order. This constitutes the first phase of the accreditation process.
Only importers and customs brokers who are accredited by the SIR shall be
issued with BIR Importer Clearance Certificates (BIR-ICCs) and BIR Customs
Broker Clearance Certificates (BIR-BCCs). The BIR-ICCs and BIR-BCCs shall
then be presented by the importers and customs brokers to the SOC for their
SOC accreditation under the rules and regulations to be issued by the BOC for
this purpose. This constitutes the second and final phase of the accreditation
process.
3.2 Only importers and customs brokers who satisfy the following accreditation criteria
shall be accredited by the SIR:
3.2.1 Existence, at all times, of a Head Office (HO) or principal place of business
for the conduct of business operations;
3.2.2 Full compliance with all the primary and secondary registration
requirements of the SIR (i.e., for the HO, branch, orfacility);
3.2.3 No "stop-filer" cases with the SIR as herein defined, or timely filing of the
required tax returns and payment of the taxes due under existing internal
revenue tax laws, rules, regulations, and issuances;
3.2.4 No record of any AR/DA with the SIR as herein defined;
3.2.5 No record of any pending criminal complaint filed by the SIR for tax evasion
and other criminal offenses under the Tax Code, whether filed in court or in
the Department of Justice (DOJ) or subject of final and executory judgment
by court
3.2.6 No unresolved issues arising from discrepancies in the declared income or
expenses resulting from the matching of third-party information from the
SIR's Reconciliation Lists for Enforcement (RELIEF) System and Tax
Reconciliation System (TRS). If any such unresolved issues exists, the
non-resolution must not have been caused by or must not be attributable to
the importer or customs broker;
3.2.7 Not tagged as a CSL taxpayer as herein defined;
3.2.8 No material misrepresentation in the documents submitted in applying for
accreditation.
5
In the event of any change in any material information previously provided
in the application for accreditation, the importer or customs broker shall
report the matter in writing to the SIR, thru the ARMD, within (10) days from
the occurrence thereof. Examples of such changes include:
A. Change of ownership, corporate officers, members of the board, or
partners;
S. Change of address of the HO, branch, or facility;
C. Amendments to the Articles of Incorporation/Partnership/Cooperation,
as approved by the SEC or CDA;
D. Corporate restructuring such as mergers or consolidations; and
E. Temporary or permanent closure/cessation/stoppage of business.
The failure by an accredited importer or customs broker to inform the SIR
in writing, thru the ARMD, any material change described above may be a
ground for the cancellation or revocation of hislits accreditation. It may also
be considered as evidence that the concemed importer/broker intends to
use its accreditation status to commit fraud.
3.3.9 Regular use of the eFPS in filing all the requisite tax retums and in the
payment of the taxes due thereon; or regular use of the IAF system in filing
all the requisite tax retums, and once the IAF payment feature is
operational, in the payment of the taxes due thereon; and
3.3.10 Regular submission of all information retums required under existing
internal revenue tax laws, rules, regulations, and issuances (e.g., Summary
Lists of Sales, Purchases and Importations [SLSPj, Annual Alphabetical
List of Employees [SIR Form 1604CFj, Annual List of Payees from Whom
Taxes Were Withheld [SIR Form 1604Ej, etc.) electronically. These
electronically filed information returns must have passed all the SIR-system
validations.
However, importers and customs brokers who fail to satisfy any of the
foregoing accreditation criteria shall not be accredited, while those with
already approved accreditations shall be dis-accredited.
3.3 The accreditation and dis-accreditation of importers and customs brokers shall be
approved by the Chief, ARMD. Applicants may file a request for reconsideration
with the Assistant Commissioner-Collection Service on any decision of the Chief,
ARMD. Applicants may also file a request for reconsideration with the
Commissioner of Internal Revenue on any decision of the ACIR-Collection
Service.
BUREAU OF INTERNAL REVENUE
CORDS MGT. DIVISION
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3.4 As the circumstances may warrant, the ARMD shall prepare the appropriate
recommendation to the Commissioner of Internal Revenue, thru the Deputy
Commissioner-Operations Group, on issues that require a change or shift in policy
considerations or deviation from the existing guidelines, policies and procedures.
SECTION 4. GUIDELINES AND PROCEDURE. -
4.1 Importers and Customs Brokers:
4.1.1 All applications for accreditations shall be filed directly and by personal
appearance to the ARMD.
4.1.2 Importers and customs broker's shall file their applications for accreditation
using the Application Form for Accreditation of Importer/Customs Broker
(Annex "A-1/A-2"), together with all the supporting documents prescribed
under this Order.
4.1.3 Application Forms for Accreditation of Importer/Customs Broker filed by
individuals shall be accomplished and signed by the applicant himself, and
not by any agent or representative. Those filed by partnerships shall be
accomplished and signed by any of the partners, and not by any agent or
representative. Those filed by corporations, cooperatives, associations and
other non-individuals shall be accomplished and signed by any responsible
and ranking officer of the entity whose authority to act as such is contained
in a Board Resolution, evidenced by a Secretary's Certificate of the
minutes/contents of said Board Resolution.
4.1.4 Application Forms for Accreditation of Importer/Customs Broker shall be
filed with the following supporting documents:
A. For Importers and Customs Brokers (Individual or Non-individual):
A.1 Certified true copy of the latest BIR Certificate of Registration
(COR) of the Head Office (HO) of the applicant, and the COR of
each branch or facility (if any);
A.2 Authenticated copy of the latest Annual Income Tax Retum filed
together with audited financial statements and other prescribed
attachments, if applicable;
A.3 Certified true copy of the latest Mayor's Business Permit issued by
the Local Government Unit (LGU) where the applicant's HO is
registered (or duly received Application for Mayor's Business
Permit, if the former is still in process with the LGU);
A.4 Proof of ownership of the registered address of his/its HO indicated
in the COR (e.g., certified true copy of the Original Certificate of
TitlelTransfer Certificate of Title/Condominium Certificate of Title
and Tax Declaratio r the land and improvements) or proof of
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lawful occupation thereof (e.g., certified true copy of the contract of
lease);
A.5 Vicinity map, location plan and photographs of the registered
address of his/its HO indicated in the COR;
A.6 If the applicant shares the registered address of his/its HO
indicated in the COR with another entity, the following shall be
submitted:
A.6.1 Vicinity map and location plan indicating the actual space
occupied by the applicant;
A.6.2 Contract covering such space-sharing arrangement (if any),
A.6.3 Applicant's written justification for entering into such space-
sharing arrangement;
A.6.4 Written consent of the lessor or building administrator to
such arrangement (if the head office is leased);
A.7 Photocopy of latest utility bills (e.g., electricity, water, telephone)
indicating the registered address of hislits HO in the COR, and
indicating the name of the applicant (if the head office is owned) or
the name of the lessor/sub-lessor (if the head office is leased);
A.S 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 Department of Finance ("DOF-FIU");
A.9 Photocopy of the official receipt for the payment of the BIR
accreditation processing and certification fee.
B. Additional Documents for Individual Applicants:
B.1 Certified true copy of the DTI Certificate of Registration of Business
Name, if a business trade name is be used; and
B.2 Original copy of the personal profile with two (2) recent 2x2 pictures
(signed at the back) of the owner/proprietor.
C. Additional Documents for Non-individual Applicants:
C.1 Original copy of the Secretary's Certificate of the minutes/contents
of the Board Resolution authorizing the designated representative
to sign the Application Form for Accreditation of Importer/Customs
Broker;
C.2.1 Certified true copy of SEC Registration and Articles of
Incorporation/Articles of Partnerships;
C.2.2 Certified true copy of latest General Information Sheet filed
with the SEC;
C.2.3 Original copy of the Certificate of Good Standing issued by
the SEC;
C.2A Original copy of the profile of the corporation, partnership, or
association;
C.2.5 Original copy of the profile of each member of the board,
corporate officers, partners; and
C.2.6 Original copy of the personal profile of employees,
representatives, or agents dealing with the BOC.
C.3 For cooperatives:
C.3.1 Certified true copy of Cooperative Development Authority
(CDA) Certificate of Registration;
C.3.2 Certified true copy of the Articles of Cooperation as certified
by the CDA;
C.3.3 Original copy of the Certificate of Good Standing issued by
the CDA.
C.3A Original copy of the profile of the cooperative;
C.3.5 Original copy of the profile of each member of the board and
officers; and
C.3.6 Original copy of the personal profile of employees,
representatives, or agents dealing with the BOC.
D. Additional Documents for Customs Brokers:
0.1 Photocopy of the applicant's identification card as a licensed
customs broker issued by the Professional Regulations
Commission (PRC);
0.2 Original copy of the Certificate of Good Standing issued by the
PRC and the Chamber of Customs Brokers, Inc. (CCBI) issued for
the current year;
0.3 Photocopy of the Professional Tax Receipt (PTR) as a customs
broker for the current year;
DA Original copy of NBI Clearance issued within the last three (3)
months prior to the date of application for accreditation;
0.5 Certified list of regular clients (importers and exporters), if any; and
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0.6 Certified list of customs representatives together with the original
copies of their corresponding NBI clearances issued within the last
three (3) months prior to the date of application for accreditation.
Corporations registered for the purpose of engaging in the business of
customs brokerage pursuant to RA No. 9280 or the Customs Brokers Act
of 2004, as amended by RA No. 9853, shall submit the documentary
requirements enumerated under Section 4.1.4 (A) and (C) herein and those
enumerated under Section 4.1.4 (D) for each customs broker whose
services they engage or hire.
"Certified True Copy" of the documents shall mean that the certification
must be made by the proper custodian of the document. The original copy
of the documents may be required by the ARMD for purposes of
comparison.
4.1.1. All applicants for accreditation shall pay a non-refundable processing and
certification fee of Two Thousand Pesos (P2,000.OO) to the BIR, thru the
General Services Division (GSD) in the National Office upon issuance of
Order of Payment by the ARMD. No application for accreditation as
importer or customs broker shall be accepted unless the processing and
certification fee is duly paid, as evidenced by the original copy of the
corresponding Official Receipt.
4.2. Accounts Receivable Monitoring Division (ARMD) in the BIR National Office -
4.2.1 For APPLICATIONS for accreditation, the ARMD shall:
A. Receive the duly accomplished Appiication Form for Accreditation of
importer/Customs Broker and the supporting documents from the
applicant;
B. Prior to acceptance of the application, check the completeness of the
information supplied in the Application Form for Accreditation of
importer/Customs Broker and the required supporting documents.
If the documentary requirements are complete, it shall issue an Order of
Payment to be used by the applicant for the payment of the processing
and certification fee. Upon submission of the photocopy of the Official
Receipt evidencing payment of the processing and certification fee, it
shall accept and "stamp receive" the application.
If the documentary requirements are incomplete, it shall not accept the
application and shall notify the applicant in writing to submit the lacking
requirements before the same may be accepted and processed.

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C. Perform the following verifications to determine if the applicant fails to
satisfy any of the accreditation criteria set forth in this Order which
constitute sufficient ground to deny the application:
C.1 Verify the accuracy of the applicant's TIN with the BIR's
Registration System, and the existence of any outstanding tax
liability (OTL) from the Accounts Receivable/Delinquent Accounts
database maintained by the ARMD;
C.2 Send a Request for Verification (Annex "B"), thru electronic mail,
to the Revenue Regional Director (for further indorsement to the
concerned Revenue District Office [RDO] where the applicant is
registered and the Regional Collection Division), or to the
Assistant Commissioner-Large Taxpayers Service (for further
indorsement to the Large Taxpayers Audit and Investigation
Division [LTAID]/Large Taxpayers District Office [LTDO] where the
applicant is registered and the Large Taxpayers Collection and
Enforcement Division [LT-CED]), as the case may be, to perform
the following:
C.2.1 Determine if the applicant is compliant with all the BIR
primary and secondary requirements;
C.2.2 Determine if the applicant is using the EFPS or IAF system
in filing tax retums and paying taxes;
C.2.3 Determine if the applicant has any unresolved "stop filer"
cases;
C.2.4 Determine if the applicant has any AR/DA that may not
have yet been reported/transmitted to the ARMD;
C.2.5 Determine if the applicant has any unresolved issues
arising from discrepancies in the declared income or
expenses resulting from the matching of third-party
information from the BIR RELIEF System and TRS;
C.2.6 Determine if the applicant is considered a CBL taxpayer;
C.2.? Check if the principal place/HO of business address
indicated in the applicant's COR is correct and actually
occupied by the applicant based on ocular inspection
conducted; and
C.2.8 Other courses of action as may be necessary to verify the
compliance of the applicant.
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C.3 Send a Request for Verification (Annex "e"), thru electronic mail,
to the Revenue Regional Director (for further indorsement to the
Regional Legal Division) or the Assistant Commissioner-
Enforcement and Advocacy Service (for further indorsement to the
Prosecution Division) to verify the existence and details of any
. criminal complaint filed by the SIR against the applicant in court or
in the Department of Justice (DOJ) or subject of final and
executory judgment by court.
CA As far as practicable, process the application for accreditation
within fifteen (15) working days from acceptance of the Application
Form for Accreditation of Importer/Customs Broker and complete
supporting documents and upon receipt of the written report
bearing the results of verification with other SIR offices in Section
4.2.1 (C.2) and (C.3) above.
C.5 The accreditation of importers and customs brokers shall be
approved by the Chief, ARMD. Applicants may file a request for
reconsideration with the Assistant Commissioner-Collection
Service on any decision of the Chief, ARMD. Applicants may also
file a request for reconsideration with the Commissioner of Internal
Revenue on any decision of the ACIR-Collection Service.
C.6 In case of approved applications, the ARMD shall prepare and
issue the corresponding BIR Importer Clearance Certificate (BIR-
ICC) (Annex "D-1") or BIR Customs Broker Clearance
Certificate (BIR-BCC) (Annex "D-2"), as the case may be, signed
by the Chief, ARMD. A BIR-ICC and BIR-BCC shall be valid for a
period of three (3) years from the date of its issuance, unless
sooner revoked or cancelled.
C.7 In case of denied applications, the ARMD shall prepare and issue
a Notice of Denial of Application for Accreditation as an
Importer/Broker (BIR-NDAIB) (Annex "E") signed by the Chief,
ARMD. A BIR-NDAIB shall clearly state the reason(s) for the
denial of the application for accreditation.
The issuance of a BIR-NDAIB is without prejudice to the importer's
or customs braker's filing of another application for accreditation
when the circumstances that lead to the denial of the previous
application are no longer existing.
C.S The ARMD may send the BIR-ICC, BIR-BCC or BIR-NDAIB by
registered mail to the registered address of the importer or
customs broker, with instruction to the postmaster to return the
mail to the sender after ten (10) days, if undelivered. It may also
be sent through reputable professional courier service. The
registry receipt issued by the post office or the official receipt
/
. sued by the prafes.sional courier company containing sufficiently

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identifiable details of the transaction shall constitute sufficient proof
of mailing.
4.2.2 In MONITORING accredited impcrters and customs brokers, the ARMD
shall:
A. Conduct a periodic verification of the compliance of importers and
customs brokers issued with SIR-ICCs or SIR-SCCs with the
accreditation criteria set forth in this Order. This periodic compliance
verification shall be conducted on a semestral basis, or as much oftener
as may be necessary. For this purpose, the ARMD shall regularly
provide the Systems Development Division (SDD) updated lists of SIR-
ICC and SIR-SCC holders which shall be used for data extraction and
compliance report generation.
B. The dis-accreditation of importers and customs brokers shall be
approved by the Chief, ARMD. Applicants may file a request for
reconsideration with the Assistant Commissioner-Collection Service on
any decision of the Chief, ARMD. Applicant may also file a request for
reconsideration with the Commissioner of Internal Revenue on any
decision of the ACIR-Collection Service.
C. In case of any finding of non-compliance with any of the accreditation
criteria set forth in this Order, the ARMD shall notify the concerned
importer or customs broker of such findings by sending a Preliminary
Notice of Dis-accreditation (SIR-PND) (Annex "F") signed by the Chief,
ARMD.
The SIR-PND shall state the particular criteria that is not being complied
with, and that the importer or customs broker is given thirty (30) working
days from receipt thereof to undertake all the necessary actions to
rectify the error/s, omissionls or violation/s and/or to submit proof of
his/its rectification. It may be sent to the concerned importer or customs
broker through registered mail or through reputable professional courier
service.
If the importer or customs broker submits proof of his/its rectification
within the thirty (30)-working day period, the ARMD shall
evaluate/review whether or not there is still non-compliance. If it is
determined that there is continued non-compliance, or if the importer or
customs broker fails to submit any proof of his/its rectification within the
prescribed thirty (30)-working day period, the ARMD shall issue a
Notice of Dis-accreditation as an Importer/Customs Sroker (SIR-NDIS)
(Annex "G") signed by the Chief, ARMD, and copy furnished the BOC.
BUREAU OF INTERNAL REVENUE
RECORDS MGT. DM;SION
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The BIR-NOIB shall notify the importer or customs broker of the
revocation or cancellation of his/its BIR-ICC or BIR-BCC effective
immediately on the date indicated hereof and clearly stating the
reason(s) for the cancellation or revocation of the accreditation. It may
be sent to the concemed importer or customs broker through registered
mail or through reputable professional courier service.
The issuance of a BIR-NOIB is without prejudice to the importer's or
customs broker's filing of another application for accreditation when the
circumstances that lead to the cancellation or revocation of the previous
accreditation are no longer existing, provided that the re-application is
filed after the lapse of one (1) year from the effective date of dis-
accreditation.
D. The BIR-ICC and BIR-BCC may also be cancelled or revoked upon
discovery of any valid or compelling cause(s) or reason(s) therefor,
subject to the procedures set forth above.
E. The ARMD may send the BIR-PNO or BIR-NOIB by registered mail to
the registered address of the importer or customs broker, with
instruction to the postmaster to return the mail to the sender after ten
(10) days, if undelivered. It may also be sent through reputable
professional courier service. The registry receipt issued by the post
office or the official receipt issued by the professional courier company
containing sufficiently identifiable details of the transaction shall
constitute sufficient proof of mailing.
4.2.3 BIR-ICCs and BIR-BCCs issued may be renewed upon filing of a
subsequent Application Form for Accreditation of Importer/Customs Broker,
under the same requirements and procedure provided herein. Otherwise,
the BIR-ICC or BIR-BCC shall be deemed revoked or cancelled upon its
expiration. The new BIR-ICC or BIR-BCC shall be valid for another period
of three (3) years from the date of its issuance, unless sooner revoked or
cancelled.
4.2.4 The ARMD shall maintain a Master List of accredited and dis-accredited
importers and customs brokers, for records and monitoring purposes. The
list shall be updated for each new BIR-ICC, BIR-BCC, or BIR-NOIB issued.
4.2.5 The ARMD shall regularly transmit the lists of BIR-ICCs, BIR-BCGs and
BIR-NOIBs issued to the BOC. The lists shall be transmitted promptly thru
electronic mail (until such time that the National Single Window [NSWj
facility is capable for data transmissions) so as to enable the BOC to
proceed with the conduct the second phase of the accreditation process of
the applicants, to frequently update its Client Profile Registration System
(CPRS), and to tag dis-accreditations corresponding to the importers or
brokers that were dis-accredited by the BIR.
v
\
4.2.6 The ARMD shall likewise regularly transmit the lists of BIR-ICCs, BIR-
BCCs and BIR-NOIBs issued to the Internal Communications Division for
posting at the SIR website, thru the SIR Portal, for transparency.
4.3 Revenue Regions, Regional Collection Divisions, Regional Legal Divisions,
RDOs, Large Taxpayer Service, LTAIDs, LTDOs, LT-CED, Enforcement and
Advocacy Service, Prosecution Division - shall submit to the ARMD, within ten
(10) working days from their receipt of the ARM D's request for verification
(Annexes "s" and "C"), the signed written reports bearing the results of their
verification (in hard copies). For offices located outside Metro Manila, the scanned
signed written reports shall be initially submitted using the official email address of
the Chief of the ARMD or thru the telefax machine. The original copies thereof
shall nevertheless be submitted to the ARMD thru the postal or courier service on
the same day.
4.4 Systems Development Division (SDD) -
4.4.1 The SOD shall develop a script for the regular extraction of data from
existing SIR information technology systems to facilitate the ARM D's
conduct of the periodic compliance verification and the tracking of, among
others:
A. Existence of open stop-filer cases;
S. Existence of ARs/DAs;
C. Filing and payment compliance thru the eFPS and the IAF system; and
D. Filing of the prescribed information returns (e.g., Electronic filing of
SLSP, SIR Form 1604C, SIR Form 1604E, etc.).
4.4.2 It shall regularly extract and generate the required reports and transmit the
same to the ARMD, without the need of any official request by the ARMD.
It shall turn-over the developed script to the Data Warehouse Systems
Operations Division (DWSOD) for regular utilization.
4.5 Data Warehouse Systems Operations Division (DWSOD) -
4.5.1
4.5.2
The DWSOD shall check and accept the script developed by SOD for the
regular extraction of tax compliance data of taxpayers applying for
accreditation as importers and brokers or have been accredited after
complying with the existing issuance on script turn-over procedures and
requirements;
It shall receive from the ARMD the updated list of accredited importers and
brokers for regular revalidation, as well as the initial updated list of ICARE-
accredited importers and brokers from the SOC, for extraction of the
required tax compliance data or information;
BUREAU OF INTERNAL REVENUE
RECORDS MGT. DIVISION 15
p../0,.
1
4.5.3 It shall extract, on a semestral basis as of June 30 and December 31 of
each year, or as much oftener as may be necessary, the required data and
generate the prescribed compliance reports; and
4.5.4 It shall transmit in soft copies the generated reports to the ARMD not later
than July 15 and January 15 of each year, or as much oftener as may be
necessary.
SECTION 5. TRANSMITTAL OF DATA FROM THE BUREAU OF CUSTOMS (BOC)
5.1 The BOC shall regularly provide the BIR, thru the ARMD, the following lists:
5.1.1 list of importers and customs brokers that passed the BIR accreditation
requirement but were nevertheless disqualified under the second phase of
accreditation undertaken by the BOC;
5.1.2 list of importers and customs brokers whose accreditation were suspended
or cancelled/revoked by the BOC
5.2 Upon receipt of every list, the ARMD shall:
5.2.1 Tag the names of the importers and customs brokers contained in the lists
transmitted by the BOC in the BIR Master List of accredited importers and
brokers; and
5.2.2 Forward the same to the National Investigation Division (NID) for purposes
of determining if there is prima facie evidence of tax fraud or tax evasion
committed by the concerned importer or customs broker.
5.3. Upon receipt of every list, the NID shall determine if there is prima facie evidence
of tax fraud or tax evasion committed by subject importers or customs brokers. In
cases when there is prima facie evidence of tax fraud or tax evasion, the NID shall
proceed with investigating the subject importers and customs brokers. In cases
when there are findings of prima facie evidence of tax fraud or tax evasion, the NID
shall proceed to investigate the subject importers and customs brokers. In cases
where there is no finding of any prima facie evidence of tax fraud or tax evasion,
the NID shall forward the list of the subject importers and customs brokers to the
RDO, L TAID, or L TDO having jurisdiction over them for purposes of conducting
regular tax audit, copy furnished the ARMD for monitoring purposes.
SECTION 6. TRANSITORY PROVISIONS. -
6.1 Valid accreditation certificates issued by the BOC's Interim Customs Accreditation
and Registration Unit (ICARE Unit) prior to the effectivity of this Order shall remain
valid until their expiry dates indicated therein.
BUREAU OF INTERNAL REVENUE
RECORDS MGT. DMSION
fo:/i./j{b.
rEB 1 0 0 1 4 ~
RECEIVED
16
Holders thereof are required to file their applications for renewal of accreditation
with the BIR and at least three (3) months prior to the expiry date indicated in
therein. This is to ensure the smooth and orderly transfer of the subject
accreditation functions from the BOC to the BIR and to avoid undue disruptions in
the business operations of importers and customs brokers.
6.2 Upon the effectivity of DO No. 12-2014, pending applications for new accreditation
filed with the BOC's ICARE Unit shaH be transmitted to the BIR. The ARMD shaH
prioritize the processing of aH pending applications transmitted by the BOC. Given
that their processing shaH be covered by the new accreditation policies and
procedure under this Order, the ARMD shaH immediately notify the concerned
applicants of any incomplete or lacking requirements to be submitted within fifteen
(15) working days from receipt of the notice. Otherwise, the application shaH be
denied.
6.3 Pending applications for renewal of accreditation filed with the BOC's ICARE Unit
until the date of effectivity of DO No. 12-2014 shall continue to be processed by
the BOC. Upon effectivity of the DO, aH applications for renewal shall be filed with
the BIR.
6.4 Applications for renewal of accreditation filed by importers and customs brokers
with expired accreditation certificates issued by the BOC shall, for purposes of this
Order, be treated by the BIR as new applications for accreditation.
SECTION 7. REPEALING CLAUSE. - All existing rules, regulations, issuances or
rulings or parts thereof which are contrary to or inconsistent with the provisions of this
Order are hereby repealed, modified or amended accordingly.
SECTION 8. EFFECTIVITY. - This Order shaH take effect immediately.

commiss,ioWOf Internal Revenue
. [021052
.,
ePAs
L------- 17
ANNEXA-l

"
APPLICATION FORM FOR ACCREDITATION OF IMPORTER iii
(To be accomplished and signed by the individual applicant or :'::
, by the authorized officer of a non-individual applicant) ::::
,,-,' ,_, '_" .,'_ ", ',,',- ,.' -,-,,,
Note: To be accomplished and signed by an individual applicant or by an authorized officer of a non-individual applicant.
PLEASE CHECK APPLICABLE BOX: 0 INDIVIDUAL APPLICANT 0 NON-INDIVIDUAL APPLICANT
NAME OF APPLICANT: =:--:-:-c:-----,---------------------------
OTI-REGISTERED BUSINESS NAME (IF ANY): _________________________ _
TAXPAYER IDENTIFICATION NUMBER (TIN): EMAil ADDRESS: __________ _
RESIDENTIALADDRESS: ________ _______ =--=-c= ___________ _

PRINCIPAL PLACE/HEAD OFFICE OF BUSINESS ADDRESS: ______________________ _

LINE OF BUSINESS: PSIC ______ _
NAME OF AUTHORIZED OFFICER (FOR NONINDIVIDUAL APPLICANTS): ::::-:-_______________ _
POSITION/DESIGNATION: TIN: _______________ _
ENCLOSED ARE THE FOLLOWING SUPPORTING DOCUMENTS TO THIS APPLICATION (PLEASE CHECK):
CERTIFIED TRUE COPY OF THE LATEST BIR CERTIFICATE OF REGISTRATION OF PRINCIPAL PLACE/HEAD OFFICE OF
BUSINESS AND OF ANY BRANCH/FACTILITY
__ AUTHENTICATED COPY OF LATEST ANNUAL INCOME TAX RETURN (WITH ATIACHMENTS)
CERTIFIED TRUE COpy OF LATEST MAYOR'S BUSINESS PERMIT OR DULY RECEIVED APPLICATION FOR SUCH PERMIT
__ PROOF OF OWNERSHIP/LAWFUL OCCUPANCY OF PRINCIPAL PLACE/HEAD OFFICE OF BUSINESS
__ VICINIIY MAP, LOCAnON PLAN AND PHOTOGRAPHS OF PRINCIPAL PLACE/HEAD OFFICE OF BUSINESS
(SUBJECT TO ADDITIONAL REQUIREMENTS FOR SPACE-SHARING ARRANGEMENTS)
_' PHOTOCOPY OF LATEST UTILITY BILLS FOR THE PRINCiPAL PLACE/HEAD OFFICE OF BUSINESS
_ 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 DOFFIU
PHOTOCOPY OF THE OFFICIAL RECEIPT FOR THE PAYMENT OF THE BIR ACCREDITATION PROCESSING & CERTIFICATION FEE
ADDITIONAL REQUIREMENTS FOR INDIVIDUAL APPLICANTS;
CERTIFIED TRUE COPY OF DTI CERTIFICATE OF REGISTRATION OF BUSINESS NAME (IF A BUSINESS TRADE NAME IS USED)
_ ORIGINAL COPY OF PERSONAL PROFILE WITH TWO (2) RECENT 2X2 PICTURES (FOR INDIVIDUAL APPLICANTS)
ADDITIONAL REQUIREMENTS FOR NON-INDIVIDUAL APPLICANTS:
__ CERTIFIED TRUE COPY OF SEC REGISTRATION AND ARTICLES OF INCORPORATION/ARTICLES OF PARTNERSHIP
CERTIFIED TRUE COpy OF LATEST GENERAL INFORMATION SHEET FILED WITH THE SEC
CERTIFIED TRUE COpy OF COOPERATIVE DEVELOPMENT AUTHORITY (CDA) CERTIFICATE OF REGISTRATION AND
ARTICLES OF COOPERATION
ORIGINAL COPY OFTHE CERTIFICATE OF GOOD STANDING ISSUED BY THE SEC OR THE CDA
__ ORIGINAL COPY OFTHE PROFILE OF THE CORPORATION, PARTNERSHIP, COOPERATIVE OR ASSOCIATION
__ ORIGINAL COPY OF THE PROFILE OF EACH MEMBER OF THE BOARD, CORPORATE OFFICERS, PARTNERS
__ ORIGINAL COPY OF THE PROFILE OF EMPLOYEES, REPRESENTATIVES OR AGENTS DEALING WITH THE BUREAU OF CUSTOMS
ORIGINAL COPY OF THE SECRETARY'S CERTIFICATE OF THE MINUTES/CONTENTS OF THE BAORD RESOLUTION
AUTHORIZING THE DESIGNATED REPRESENTATIVE TO SIGN THIS APPLICATION
I HEREBY DECLARE, UNDER THE PENALTIES OF PERJURY, THAT THIS APPLICATION HAS BEEN MADE IN GOOD FAITH, AND
THAT THE REPRESENTATIONS INCUDING THE ACCOMPANYING SUPPORTING DOCUMENTS HAVE BEEN VERIFIED BY ME AND TO
THE BEST OF MY KNOWLEDGE, BELIEF, AND INFORMATION ARE CORRECT, COMPLETE AND TRUE.
Signature over Printed Nome oj Individual Applicant/
ANNEXA-l
Authorized Officer of Non-Individual Applicant
SUBSCRIBED AND SWORN to before me this __ day of ______ 20_ in ___________
applicant exhibiting to me his/her competent evidence of identity (government-issued identification) No. ____ bearing
his photograph and signature, issued on by at ____ _
(
NOTARY PUBLIC
B::-n2AU OF Th'TEIlNAL Rn'S-.'UE
RECORDS MGT. DMSION
ttl: I). A-- /-1.
fEB l Q 2flf4 ~
RECEIVEDI
ANNEXA-2
APPLICATION FORM FOR ACCREDITATION OF CUSTOMS BROKER
Note: To be accomplished and signed by an individual applicant or by an authorized officer of a applicant.
PLEASE CHECK APPLICABLE BOX: 0 INDIVIDUAL APPLICANT 0 NON-INDIVIDUAL APPLICANT
NAME OF APPLICANT: _________________________________ _
DTI-REGISTERED BUSINESS NAME (IF ANY): __________________________ _
TAXPAYER IDENTIFICATION NUMBER (TIN): __________ EMAIL ADDRESS: ___________ _
RESIDENTIAL ADDRESS: _________________________________ _
_____
PRINCIPAL PLACE/HEAD OFFICE OF BUSINESS ADDRESS: ______________________ _

LINE OF BUSINESS: __________________________ PSIC: ______ _
NAME OF AUTHORIZED OFFICER (FOR NON-INDIVIDUAL APPLICANTS): __________________ _
POSITION/DESIGNATION: TIN: _______________ _
ENCLOSED ARE THE FOLLOWING SUPPORTING DOCUMENTS TO THIS APPLICATION (PLEASE CHECK):
__ CERTIFIED TRUE COPY' OF THE LATEST BIR CERTIFICATE OF REGISTRATION OF PRINCIPAL PLACE/HEAD OFFICE OF BUSINESS
AND OF ANY BRANCH/FACTILITY
PHOTOCOPY OF IDENTIFICATION CARD AS LICENSED CUSTOMS BROKER ISSUED BY THE PRC
ORIGINAL COpy OF THE CERTIFICATE OF GOOD STANDING ISSUED BY THE PRC AND CCBI
__ PHOTOCOPY OF PROFESSIONAL TAX RECEIPT (PTR) FOR THE CURRENT YEAR
__ ORIGINAL COPY OF NBI CLEARANCE (ISSUED WITHIN THE LAST THREE 131 MONTHS)
__ AUTHENTICATED COPY OF LATEST ANNUAL INCOME TAX RETURN (WITH ATTACHMENTS)
CERTIFIED TRUE COPY OF LATEST MAYOR'S BUSINESS PERMIT OR DULY RECEIVED APPLICATION FOR SUCH PERMIT
__ CERTIFIED LIST OF REGULAR CLIENTS (IMPORTERS AND EXPORTERS)
CERTIFIED LIST OF CUSTOMS REPRESENTATIVES TOGETHER WITH THE ORIGINAL COPY OF THEIR NBI CLEARANCES
__ PROOF OF OWNERSHIP/LAWFUL OCCUPANCY OF PRINCIPAL PLACE/HEAD OFFICE OF BUSINESS
__ VICINITY MAP, LOCATION PLAN AND PHOTOGRAPHS OF PRINCIPAL PLACE/HEAD OFFICE OF BUSINESS
(SUBJECT TO ADDITIONAL REQUIREMENTS FOR SPACE-SHARING ARRANGEMENTS)
__ PHOTOCOPY OF LATEST UTILITY BILLS FOR THE PRINCIPAL PLACE/HEAD OFFICE OF BUSINESS
__ 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 DOF-FIU
PHOTOCOPY OF THE OFFICIAL RECEIPT FOR THE PAYMENT OF THE BIR ACCREDITATION PROCESSING & CERTIFICATION FEE
ADDITIONAL REQUIREMENTS FOR INDIVIDUAL APPLICANTS:
__ CERTIFIED TRUE COPY OF DTI CERTIFICATE OF REGISTRATION OF BUSINESS NAME (IF A BUSINESS TRADE NAME IS USED)
__ ORIGINAL COPY OF PERSONAL PROFILE WITH TWO (2) RECENT 2X2 PICTURES (FOR INDIVIDUAL APPLICANTS)
ADDITIONAL REQUIREMENTS FOR NON-INDIVIDUAL APPLICANTS:
CERTIFIED TRUE COPY OF SEC REGISTRATION AND ARTICLES OF INCORPORATION/ARTICLES OF PARTNERSHIP
CERTIFIED TRUE COPY OF LATEST GENERAL INFORMATION SHEET FILED WITH THE SEC
__ CERTIFIED TRUE COPY OF COOPERATIVE DEVELOPMENT AUTHORITY (CDA) CERTIFICATE OF REGISTRATION AND ARTICLES
OF COOPERATION
ORIGINAL COPY OF THE CERTIFICATE OF GOOD STANDING ISSUED BY THE SEC OR THE CDA
ORIGINAL COPY OF THE PROFILE OF THE CORPORATION, PARTNERSHIP, COOPERATIVE OR ASSOCIATION
ORIGINAL COPY OF THE PROFILE OF EACH MEMBER OF THE BOARD, CORPORATE OFFICERS, PARTNERS
ORIGINAL COPY OF THE PROFILE OF EMPLOYEES, REPRESENTATIVES OR AGENTS DEALING WITH THE BUREAU OF CUSTOMS
ORIGINAL COPY OF THE SECRETARY'S CERTIFICATE OF THE MINUTES/CONTENTS OF THE BAORD RESOLUTION AUTHORIZING
THE DESIGNATED REPRESENTATIVE TO SIGN THIS APPLICATION
I HEREBY DECLARE, UNDER THE PENALTIES OF PERJURY, THAT THIS APPLICATION HAS BEEN MADE IN GOOD FAITH, AND
THAT THE REPRESENTATIONS INCUDING THE ACCOMPANYING SUPPORTING DOCUMENTS HAVE BEEN VERIFIED BY ME AND TO
THE BEST OF MY KNOWLEDGE, BELIEF, AND INFORMATION ARE CORRECT, COMPLETE AND TRUE.
Signature over Printed Name of Individual Applicant/
Authorized Officer oj Non-Individual Applicant
SUBSCRIBED AND SWORN to before me this __ day of 20 in ___________
applicant exhibiting to me his/her competent evidence of identity (government-issued identification) No. _____ , bearing
his photograph and signature, issued on by at ==:-__
is:r ...... c.- :-.. ... ,,,,,
';]t '''::!'.t:.:J.,I';;:J
REC .... : , .....)S ,1'>\\...;,; ..
1i7:tJ.. A.AIl,
FEe I 0
liE
NOTARY PUBLIC
FOR
THRU
FROM
SUBJECT:
DATE
ANNEX B
RFV No. ____ _
REQUEST FOR VERIFICATION
The Revenue District Officer/Chief, Regional Collection Division/Chief, Large Taxpayers
Audit and Investigation Division/Chief, Large Taxpayers District Office/Chief, Large
Taxpayers Collection and Enforcement Division
The Regional Director/Assistant Commissioner-Large Taxpayers Service
The Chief, Accounts Receivable Monitoring Division
APPLICATION FOR ACCREDITATION AS BROKER OR IMPORTER
(actual date)
In view of the pending application for accreditation as (IMPORTER/CUSTOMS BROKER) of (NAME OF
APPLICANT) with Taxpayer Identification Number (TIN) and principal place/head office
of business address at _______ - __ ----__ -----__ - ____ -----
you are hereby requested to accomplish all the required information in the form below and to return
the same to the Office of the Chief, Accounts Receivable Monitoring Division, Room 208, BIR National
Office Building, Agham Road, Quezon City, within ten (10) working days from receipt hereof. In
accomplishing the form, please use separate sheets if necessary.
(Date)
(cut this portion and return the form below with the required information)
RFV No. ____ _
l!i1lliAU OF IN'I:'Ji.jIWf.1 lWEh'UE
RECORDS MGT, DMSION
Name of Applicant: ____________________ -'-_""=o-:;':"'I"'''':-c'''A'':-.,.,M'-=-,
Taxpayer Identification Number: __________ Contact No:
Principal Place/Head Office of Business Address: = = = : . = = = = : : . = = = = ~ : : = ~ ~ J ~ ~ t
1. Is the applicant compliant with all the BIR primary and secondary registration requirements?
Yes 0 No D verified by: ________________ _
If not, give details of the non-compliance: __________________ _
2. Is the applicant using the Electronic Filing and Payment System (EFPS) or the Inter-Active
Forms (IAF) system in filing its tax returns and paying taxes due thereon?
Yes 0 No D verified by: ________________ _
3. Does the applicant have any unresolved "STOP-FILER" cases?
Yes 0 No D verified by: ________________ _
If yes, give details of the "STOpFILER" cases: _________________ _
4. Does the applicant have any recorded ACCOUNTS RECEIVABLES/DELINQUENT ACCOUNTS (ARjDA)?
Yes 0 No D verified by: ________________ _
If yes, give details of the AR/DA: ______________________ _
I
Does the applicant have any unresolved issues arising from discrepancies in the declared income or
\... expenses resulting from the matching of third-party information from the RELIEF System and TRS?
~ Yes D No D verifiedby: ________________ ,-,
If yes, give details, including a description if the non-resolution thereof is caused by or attributable
ANNEXB
6. Is the applicant considered a "CANNOT BE LOCATED (CBL) TAXPAYER"?
Yes 0 No 0 verified by: ________________ _
If yes, give details why the applicant is tagged as a CBL taxpayer: ____________ _
7. Is the principal place/head office of business address indicated in the applicant's Certificate of
Registration (COR) correct and actually occupied by the applicant based on ocular inspection
conducted?
Yes 0 No 0 verified by: ________________ _
If not, attach the ocular inspection report and photographs taken on the address indicated.
I HEREBY CERTIFY THAT THE AFORESTATED INFORMATION ARE TRUE AND CORRECT BASED ON EXISTNIG RECORDS.
Revenue District Officer/Chief, Regiona I
Collection DiviSion/Chief, Large Taxpayers Audit
and Investigation Division/Chief, Large Taxpayers
District Office/Chief, large Taxpayers Collection
and Enforcement Division
ANNEXC
RFV No. ____ _
REQUEST FOR VERIFICATION
FOR The Chief, Regional Legal Division/Chief, Prosecution Division
THRU The Regional Director/Assistant Commissioner-Enforcement and Advocacy Service
FROM The Chief, Accounts Receivable Monitoring Division
SUBJECT: APPLICATION FOR ACCREDITATION AS BROKER OR IMPORTER
DATE (actual date)
In view of the pending application for accreditation as (IMPORTER/CUSTOMS BROKER) of (NAME OF
APPLICANT) with Taxpayer Identification Number (TIN) and principal place/head office
of business address at ____________________________
you are hereby requested to accomplish all the required information in the form below and to return
the same to the Office of the Chief, Accounts Receivable Monitoring Division, Room 208, BIR National
Office Building, Agham Road, Quezon City, within ten (10) working days from receipt hereof. In
accomplishing the form, please use separate sheets if necessary.
(cut this portion and return the form below with the required information)
RFV No. ____ _
(Date)
. Name of Applicant: _____________________________ _
Taxpayer Identification Number: __________ Contact No: __________ _
Principal Place/Head Office of Business Address: ___________________ _
Is the applicant the subject of any pending criminal case for tax evasion and other criminal offenses
under the Tax Code, whether filed in court or in the Department of Justice (DOJ) or subject of final
and executory judgment by court?
Yes D No D
verified by: __________________ _
If yes, give details and the status of the case: ___________________ _
I HEREBY CERTIFY THAT THE AFORESTATED INFORMATION ARE TRUE AND CORRECT BASED ON EXISTNIG RECORDS.
Chief, Regional legal Division/Chief, Prosecution Division
BUREAU OF INTERNAL REVENUE
RECORDS MGT. DIVISION
f { ) : ~ A.M,
itS 1 D 2014 &-
RECEIVED
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
National Office
Quezon City
(Pursuant to DOF Department Order No.
/ ,.
ANNEX 0-1
This is to certify thfjt the abovementioned taxpayer is eligible for
issuance of this SIR Importer Clearance Certificate (SIR-ICC) having
satisfied allthe accreditation criteria set forth by the SIR as of the date of
this certification pursuant to DOF Department Order No. __ dated
___ and Revenue Memoran,dum,OrderNo. dated __ _
Issued this of_, __ ,----,-.,-,::-'-::-'-_
BIR-ICC No.
CHIEF, ACCOUNTS RECEIVABLE
MONITORING DIVISION
Important: This SIR-ICC shall be valid for a period of three (3) years from the date of its
issuance (subject to renewal), unless sooner revoked or cancelled. Any erasure shall render
this SIR-ICC invalid.
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
National Office
Quezon City
ANNEX 0-2
BUt
eERTI FIEA1"E
-- .- -- -
(Pursuant to DOF Department Order No_ --.J
This.is to the abovementioned taxpayer is eligible for
issuance of this BIR Customs Broker Clearance Certificate (BIR-BCC)
having satisfied all the accreditation criteria set forth by the SIR as of the
date of this certification pursuantto:DOFDepartment Order No. __
dated and Revenue Memorandum Order No. dated
Issued this . of _-,-_-,---.,...
BIR-BCC No_
CHIEF, ACCOUNTS RECEIVABLE
MONITORING DIVISION
Important: This BIR-BCC shall be valid for a period of three (3) years from the date of its
issuance (subject to renewal), unless sooner revoked or cancelled. Any erasure shall render
this BIR-BCC invalid.
BtiREAU OF INTERNAL RE\-'ENU::5
RECORDS MGT. DIVISION
/C1:,'" A-J.A.
1 C2014
RE C E IV1ilY
Sir/Madam:
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
National Office
Quezon City
ANNEXE
This refers to your application for accreditation as an .importer/custom's broker
pursuant to DOF Department Order No .. __ . dated ___ issued by the Department of
Finance.
Relative thereto, please be infoiTIled that your application for accreditation is hereby
denied. After careful review and .evaluation of your application, together with the supporting
documents. Submitted, it was ascertained that you faiJed.to satisfy the SIR accreditation
criteria provided ... under Reven ue Memorandum Order' No. dated
particularly onthe following aspect/s: ..
For your information and guidance.
ND-I No.
J-4
Very truly yours,
CHIEF, ACCOUNTS RECEIVABLE
MONITORING DIVISION
BUREAU OF INTERNAL REVENUE
RECORDS MGT. DIVISION
to:!'), ,4.M.
A=:B 1 \; 2014 j ~
RECEIVEDC
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
National Office
Quezon City
NC>fLeE elF DIS"AeeREDI'fA'fI.GN AS
- ---'-'-"-------- -,'->.;;./---
Sir/Madam:
ANNEXF
Please be informed that after verification of your compliance with the SIR
accreditation criteria provided under Revenue. Memorandum .. Order No. dated
_-:-;---,-' it was ascertained that you are no longer compliant with the prescribed criteria,
particularly on the following aspect/s:
In view thereof, you a;eherebyadvised to the necessary actions to
rectify the aforesaid error/s, omission/s, deficiency/ies and/or violation/s and to submit proof
of such rectification to this Office within thirty (30) working days from the date of receipt of
this notice. In case of your continued non-compliance o'r your failure submit proof of
rectification within the prescribed period, a Notice of Dis-accreditation as an
Importer/Customs Broker shall be issued notifying you of the actual cancellation or
revocation of your accreditation.
For your information and guidance.
PND-B No.
J-4
Very truly yours,
CHIEF, ACCOUNTS RECEIVABLE
MONITORING DIVISION
BUREAU OF IN'rnRNhL REVErilJE
RECORDS MGT. })rvrsWN
If): A M'
;rn 1 & W!4

Sir/Madam:
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
National Office
Quezon City
ANNEXG
This refersto the Notice of Dis-accreditation as Importer/Customs
Borker issued by this Office where you Vliere informed Of yournon-compliance with
the BIR accreditation criteria provided under Revenue Memorandum Order No.
_____ '-'-__ dated . . .
Relative thereto, it is informed that thirty (30) working days have lapsed since
your receipt of such notice but you still continue to be non-complaint with BI R
accreditation criteria and you have not submitted anY proof of rectification of the
subject error/s, omission/s, deficiency/ies and/or violation/s. In view of the foregoing,
your accreditation as importer/customs broker is hereby revoked and cancelled
effective immediately on the date indicated hereof.
This notice is without preJudice to your filing of another application for
accreditation when the circumstances that lead to the cancellation or revocation are
no longer existing,provided that your re-applicationis filed after the lapse of one (1)
year from the date indicated.hereof. .
For your information and guidance.
BIRND-I No. __
J-4
Very truly yours,
CHIEF, ACCOUNTS RECEIVABLE
MONITORING DIVISION
B,jREAU OF INTERNAL
RECORDS MGT. DMSION
A 1.1,
1
RECEIYEI1