How to increase take home pay for Powerful CPAs versus Powerless Tax Agents RR 11-2006 v RA 98

💚 The Philippine Constitution, through its laws, has provided Certified Public Accountants (CPAs) with opportunities to earn income and accumulate wealth. However, the Bureau of Internal Revenue (BIR) is attempting to restrict and control this through the implementation of RR 11-2006. The court must intervene to protect the rights of CPAs to their livelihood.
In a recent comparative analysis, the similarities between RR 11-2006, Section (B), and RA 9298, Section 4(a) have been meticulously examined, shedding light on how specialized tax practices fit into the broader framework of public accountancy. This study ensures a thorough and precise examination of legal principles, emphasizing the importance of proper accreditation and licensure in maintaining the integrity of these professions.
Accreditation Requirement
Under RR 11-2006, Section (B), tax practitioners, including CPAs and CPA-Lawyers, must obtain BIR accreditation. This requirement is seen as a specialized extension of the general accreditation necessary for CPAs under RA 9298, Section 4(a). This dual accreditation ensures that tax practitioners meet specific criteria pertinent to tax practice while adhering to broader public accountancy standards.
Jurisdiction and Licensing
The BIR's jurisdiction over the accreditation of tax practitioners and entities is a specialized function within the broader regulatory framework of the Board of Accountancy. This structure ensures that tax practitioners meet necessary qualifications for their specialized roles, aligning with the general oversight provided by the Board of Accountancy.
Representation before Authorities
Representing clients in tax matters before the BIR, as per RR 11-2006, Section (B), is included in the broader scope of representation services provided by CPAs under RA 9298. This alignment ensures that tax-related representation adheres to general standards of client representation.
Professional Assistance and Advisory
Advisory services related to tax practice, as mandated by RR 11-2006, Section (B), are a specialized form of the broader advisory services offered by CPAs under RA 9298. This ensures that tax-related advisory services adhere to both specific and general professional standards.
Preparation of Official Documents
The preparation and certification of official BIR documents under RR 11-2006, Section (B), is a specialized activity within the broader scope of preparing and certifying financial documents as outlined in RA 9298. This alignment ensures consistency in document preparation and certification standards.
Government Compliance and Filings
Compliance with BIR regulations and document submission, as per RR 11-2006, Section (B), is a specialized aspect of the broader compliance responsibilities covered under RA 9298. This ensures that tax practitioners meet both specific and general compliance standards.
Conclusion
In analyzing the overlap between RR 11-2006, Section (B) and RA 9298, Section 4(a), it is evident that the BIR's specialized accreditation and oversight of tax practitioners align with the broader regulatory framework of public accountancy managed by the Board of Accountancy. However, any action by the BIR that oversteps its jurisdiction into areas exclusively governed by the Professional Regulatory Board of Accountancy could be construed as usurpation of authority or official functions. This is particularly pertinent given the provisions of Article 177, which penalize such unauthorized acts.
Given this legal backdrop, it is imperative that both the BIR and the Board of Accountancy strictly adhere to their respective mandates to avoid potential conflicts and ensure that the integrity of professional accreditation and licensure is upheld. Instances where the BIR Management may have usurped the functions and authority of the Professional Regulatory Board of Accountancy must be scrutinized and addressed to maintain proper regulatory boundaries and uphold the rule of law. This ensures that all professionals, whether in tax practice or public accountancy, operate within a clearly defined legal and professional framework.
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🤍IMPORTANT LEGAL NOTICE❤️
Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously. This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. For the record, ITS CONTENTS ARE FROM MY PERSONAL BELIEFS AND CONVICTION.
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