REVENUEMEMORANDUMORDERNOS.

10&222014
Introduction:
RevenueMemorandumOrderNos.10&222014arebeingpromulgated
toprovidethepolicies,guidelinesandproceduresintheaccreditationof
importersandcustomsbrokersandtherevocationthereof.
DefinitionofTerms:
Accounts
Receivable/
Delinquent
Account
(AR/DA)
BIRImporter
Clearance
Certificate
(BIRICC)or
BIRCustoms
Broker
Clearance
Certificate
(BIRBCC)

An outstanding tax liability arising from a tax

assessmentoranyunpaiddelinquentaccountwhichis
consideredfinal,executory,anddemandable.

A certificate issued to an importer or customs broker

who qualifies with the BIRprescribed
criteria/requirementsforaccreditation,indicatingtherein
the importers or customs brokers name, registered
address,andTaxpayerIdentificationNumber(TIN)

Customs
Broker

ApersonwhoisbonafideholderofavalidCertificate
of Registration/Professional Identification Card issued
by Professional Regulatory Board and Professional
Regulation Commission. The customs broker
profession involves professional services in matters
relatingtocustomsandtarifflaws,itsproceduresand
practices.

HeadOffice
(HO)

Refers to the declared specific principal place/head

office of business as stated in the Articles of
Incorporation/Articles of Partnership/Articles of
Cooperation/DTI Certificate of Registration or, in the
absencethereof,theplacewherethecompletebooksof
accountsarekept.Itisthefixedplaceofbusiness.For
personswhoconductbusinessinanomadicorroving
manner,theirplaceofresidenceshallbeconsideredas
HO.

StopFilercase

A systemcreatedcasewhenataxpayerfailstofilea
returnforarequiredtaxtype,forataxableperiodwhich
isrequiredtobefiledregularly.

GeneralPolicies
PursuanttoDOFDepartmentOrder(DO)No.122014,allimportersand
customs brokers (whether taxable or nontaxable), unless otherwise
exempted, are required to secure accreditation from BIR under the
guidelines, policies and procedure set forth in this Order. This
constitutesthefirstphaseoftheaccreditationprocess.Onlyimporters
andcustomsbrokerswhoareaccreditedbytheBIRshallbeissuedwith
BIRICCs and BIRBCCs. Thesecertificatesshallthenbepresentedto
theBureauofCustoms(BOC)fortheirBOCaccreditation.

BIRAccreditationCriteriaforImportersandCustomsBrokers:
1.ExistenceofaHeadOffice(HO)atalltimes.
2. Full compliance with all the primary and secondary registration
requirementsoftheBIR(i.e.,fortheHO,branch,orfacility).
3.NostopfilercaseswithBIR
4.NorecordofanyAR/DAwithBIR.
5.NorecordofanypendingcriminalcomplaintfiledbytheBIRfortax
evasionandothercriminaloffensesundertheTaxCode.
6.Nodiscrepanciesinthedeclaredincomeorexpensesresultingfrom
thematchingofthirdpartyinformationfromtheBIRsReconciliation
ListsforEnforcement(RELIEF)SystemandTaxReconciliationSystem
(TRS).
7.NottaggedasaCannotBeLocated(CBL)taxpayer.
8.Nomaterialmisrepresentationinthedocumentssubmitted.
For any change in the material information previously
presented the importer or customs broker shall report the matter in
writingtotheBIR,thrutheAccountsReceivableMonitoringDivision
(ARMD),within(10)days.Failuretoinformmaybeagroundforthe
cancellationorrevocationofaccreditationandmayalsobeconsidered
asevidencetocommitfraud.
9.RegularuseofElectronicFilingandPaymentSystem(eFPS)orInter
ActiveForms(IAF)Systeminfilingalltherequisitetaxreturnsandin
thepaymentofthetaxesduethereon.
10.Regularsubmissionofallinformationreturnsrequiredunderexisting
internal revenue tax laws, rules, regulations, and issuances
electronically.Theseelectronicallyfiledinformationreturnsmusthave
passedalltheBIRsystemvalidations.
GuidelinesandProcedure
Application Forms for Accreditation of Importer/Customs Broker
togetherwiththerequiredsupportingdocuments,shallbeaccomplished
and signed by the applicant himself and not by any agent or
representative.Thosefiledbypartnershipsshallbeaccomplishedand
signedbyanyofthepartners,andnotbyanyagentorrepresentative.
Thosefiledbycorporations,cooperatives,associationsandothernon
individuals shallbeaccomplishedandsigned byanyresponsible and
rankingofficeroftheentitywhoseauthoritytoactassuchiscontained
in a Board Resolution, evidenced by a Secretary's Certificate of the
minutes/contentsofsaidBoardResolution.

Requiredsupportingdocumentsareasfollows

:
A. For Importers and Customs Brokers (Individual or Non
individual):

CertifiedtruecopyoflatestBIRCertificateofRegistration(COR)
oftheHeadOffice(HO)oftheapplicant,andtheCORofeach
branchorfacility(ifany).

AuthenticatedcopyoflatestAnnualIncomeTaxReturnfiled
togetherwithauditedfinancialstatementsandotherprescribed
attachments,ifapplicable.

CertifiedtruecopyoflatestMayorsBusinessPermitissuedby
theLocalGovernmentUnit(LGU)wheretheapplicantsHOis
registered(ordulyreceivedApplicationforMayorsBusiness
Permit,iftheformerisstillinprocesswiththeLGU).

Proofofownershipoftheregisteredaddressofhis/itsHO
indicatedintheCORorproofoflawfuloccupationthereof.
Vicinitymap,locationplanandphotographsoftheregistered
addressofhis/itsHOindicatedintheCOR.
Iftheapplicantsharestheregisteredaddressofhis/itsHO
indicatedintheCORwithanotherentity,thebelowshallbe
submitted:

a. Vicinity map and location plan indicating actual

space occupied;
b.Contractcoveringsuchspacesharingarrangement(ifany),
c. Applicants written justification for entering into such
space sharing arrangement; and
d. Written consent of the lessor or building
administrator to such arrangement, if head office is
leased.

B.AdditionalDocumentsforIndividualApplicants:

1
2

CertifiedtruecopyoftheDTICertificateofRegistrationof
BusinessName,ifabusinesstradenameisbeused.

Originalcopyofthepersonalprofilewithtwo(2)recent
2x2pictures(signedattheback)oftheowner/proprietor.
CertifiedtruecopyoftheDTICertificateofRegistrationof
BusinessName,ifabusinesstradenameisbeused.
Original copy of the personal profile with two (2) recent 2x2
pictures(signedattheback)oftheowner/proprietor.

C.AdditionalDocumentsforNonindividualApplicants:

OriginalcopyoftheSecretarysCertificateofthe
minutes/contentsoftheBoardResolutionauthorizingthe
designatedrepresentativetosigntheApplicationFormfor
AccreditationofImporter/CustomsBroker;
a.Forcorporations/associations/partnerships:
a.1CertifiedtruecopyofSECRegistrationandArticlesof
Incorporation/ArticlesofPartnerships;
a.2CertifiedtruecopyoflatestGeneralInformationSheetfiledwith
theSEC;
a.3OriginalcopyoftheCertificateofGoodStandingissuedbythe
SEC;
a.4Originalcopyoftheprofileofthecorporation,partnership,or
association;
a.5 Original copy of the profile of each member of the board,
corporateofficers,partners;and

a.6 Original copy of the personal profile of employees,

representatives,oragentsdealingwiththeBOC.

b.Forcooperatives:
b.1CertifiedtruecopyofCooperativeDevelopmentAuthority(CDA)
CertificateofRegistration;
b.2CertifiedtruecopyoftheArticlesofCooperationascertifiedby
theCDA;
b.3OriginalcopyoftheCertificateofGoodStandingissuedbythe
CDA.

Duly accomplished Application Form for Accreditation of

Importer/CustomsBrokerandthesupportingdocumentsmustbe
submittedtoARMD.

Uponissuance of Order of Paymentbythe ARMDapplicants

shall pay a nonrefundable processing and certification fee of
Two Thousand Pesos (P2,000.00), thru the General Services
Division(GSD).

b.4Originalcopyoftheprofileofthecooperative;
b.5Originalcopy oftheprofileofeach member oftheboardand
officers;and
b.6 Original copy of the personal profile of employees,
representatives,oragentsdealingwiththeBOC.

D.AdditionalDocumentsforCustomsBrokers:

Photocopy of the applicants identification card as a licensed

customsbrokerissuedbyPRC.
OriginalcopyoftheCertificateofGoodStandingissuedbyPRC
andtheChamberofCustomsBrokers,Inc.(CCBI)issuedforthe
currentyear.
PhotocopyoftheProfessionalTaxReceipt(PTR)asacustoms
brokerforthecurrentyear.
OriginalcopyofNBIClearanceissuedwithinthelastthree(3)
monthspriortothedateofapplicationforaccreditation.
Certifiedlistofregularclients,ifany;and

Certifiedlistofcustomsrepresentativestogetherwiththeoriginal
copiesoftheircorrespondingNBIclearancesissuedwithinthelast
three(3)monthspriortothedateofapplicationforaccreditation.
Photocopy of the applicants identification card as a licensed
customsbrokerissuedbyPRC.
OriginalcopyoftheCertificateofGoodStandingissuedbyPRC
andtheChamberofCustomsBrokers,Inc.(CCBI)issuedforthe
currentyear.

PhotocopyoftheProfessionalTaxReceipt(PTR)asacustoms
brokerforthecurrentyear.
OriginalcopyofNBIClearanceissuedwithinthelastthree(3)
monthspriortothedateofapplicationforaccreditation.

Certifiedlistofregularclients,ifany;and

Certifiedlistofcustomsrepresentativestogetherwiththeoriginal
copiesoftheircorrespondingNBIclearancesissuedwithinthelast
three(3)monthspriortothedateofapplicationforaccreditation.

Note:Processingofapplicationwillbewithinfifteen(15)workingdays
fromacceptanceoftheapplicationform,completesupportingdocuments
anduponreceiptofthewrittenreportbearingtheresultsofverification
withotherBIRoffices.ARMDshallprepareandissuethecorresponding
BIRICCorBIRBCCforapprovedapplicationsthatwillbevalidfor
three(3)years.

address.

COMPLIANCE
LEVEL

LEVELDESCRIPTION

FirstLevel

Importersorbrokersthat
havefullysatisfiedthe
accreditationcriteria.

SecondLevel

Importersorbrokersthat
appeartohavesatisfiedthe
prescribedaccreditation
criteriabutrequirefurther
verificationandvalidation
fromotherconcernedBIR
offices.

ThirdLevel

Taxpayersorbrokersthat
wereverifiedtohavefailed
alltheaccreditationcriteria.
Thisalsoincludesimporters
orbrokerswhomayhave
satisfiedsomecriteriabut
failedsomeofthemajor
accreditationcriteria.

Thebelowtransitorypoliciesandguidelineswereformulatedtoexpedite
processingofapplicationstothoseapplicantsthatarealreadyincludedin
theexistinglistsofimportersandbrokerswithvalidBOCaccreditations
providedbyBOCtotheBIR whoseapplicationsforBIRICCorBIR
BCCarereceivedbytheBIRbeforeJune30,2014.
1.DataWarehouseSystemsOperationsDivision(DWSOD)extractsthe
requiredtaxcompliancedataorinformationfromtheBIRdatabaseof
taxpayers.
2.Abovementionedextracteddatawillbesortedaccordingonrespective
leveloftaxcompliance:

Processing of application will be within fifteen (15) working days from

acceptance of the application form, complete supporting documents and
upon receipt of the written report bearing the results of verification with other
BIR offices. ARMD shall prepare and issue the corresponding BIR-ICC or
BIR-BCC for approved applications that will be valid for three (3) years.
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)
signed by the Chief of ARMD.
The ARMD may send the BIR-ICC, BIR-BCC or BIR-NDAIB by registered
mail or through reputable professional courier service to the registered

RegularBIRICCor
BIRBCC(validfor
three(3)years)
ProvisionalBIRICC
orBIRBCC(valid
forsix(6)months)

Incaseof deniedapplications,theARMDshallprepareandissuea
NoticeofDenialofApplicationforAccreditationasanImporter/Broker
(BIRNDAIB)signedbytheChiefofARMD.
The ARMD may send the BIRICC, BIRBCC or BIRNDAIB by
registeredmailorthroughreputableprofessionalcourierservicetothe
registeredaddress.

CERTIFICATES/
NOTICE

*Before the expiration

ofthesixmonthperiod,
andbasedontheresults
of the verifications
madewithallconcerned
BIR offices, ARMD
shall either issue a
regularBIRICCorBIR
BCC(validityperiodof
three (3) yearsshallbe
reckonedfromtheissue
date of the Provisional
BIRICCorBIRBCC)
orBIRNDIAB.
* However, those
applicationswhichwere
alreadyissuedBIRICC
or BIR BCC valid for
three months shall no
longerbeextended.

BIRNDIAB