Reprimand, Suspension, and Revocation of Tax Consultant Practice License

A written reprimand will be issued if a Tax Consultant commits any of the following actions:

1. Violate the Tax Consultant code of ethics and/or the Tax Consultant professional standards;
2. Provide consulting services not according to their level of skill;
3. Fail to meet the required continuous professional development credit units;
4. Fail to submit the Tax Consultant annual statement;
5. Fail to provide tax consulting services for 2 (two) consecutive years as evidenced by their Tax Consultant annual statement;
6. Fail to apply for Practice License Card extension;
7. Fail to notify in writing the Director General of Taxes of any change of Tax Consultant Association where they are registered no later than 30 (thirty) business days following the date of the Decision Letter on Registration Cancelation from the Tax Consultant Association where they are registered.

The practice license of Tax Consultant will be suspended if:

1. They fail to heed the written reprimand as referred to in number 1, 2, and 3 above within a period of 3 (three) months following the date of the written reprimand;
2. They receive the written reprimand as referred to in number 1, 2, 3, and 4 above for 2 (two) consecutive years;
3. They receive the written reprimand as referred to in number 1, 2, 3, and 4 above as many as 3 (three) times within a period of 3 (three) years;
4. They do not provide tax consulting services for 3 (three) consecutive years as evidenced by their Tax Consultant annual statement;
5. They fail to submit the Tax Consultant annual statement within 3 (three) months following the date of the written reprimand;
6. They fail to apply for Practice License Card extension within 3 (three) months following the date of the written reprimand;
7. They fail to notify in writing the Director General of Taxes of any change of Tax Consultant Association where they are registered within 3 (three) months following the date of the written reprimand; or
8. They are or their client is named a suspect in a tax crime.

The practice license of Tax Consultant will be revoked if:

1. They pass away;
2. They transfer or bequeath their Practice License to another person, including having it franchised or the like;
3. They are or their client is found guilty of a tax crime under a court verdict with permanent legal force;
4. They fail to heed the written reprimand as referred to in number 1, 2, and 3 within a period of 3 (three) months following the date of the Practice License suspension;
5. They receive the written reprimand as referred to in number 1, 2, 3, and 4 for 3 (three) consecutive years;
6. They receive the written reprimand as referred to in number 1, 2, 3, and 4 as many as 4 (four) times within a period of 3 (three) years;
7. They do not provide tax consulting services for 4 (four) consecutive years as evidenced by their Tax Consultant annual statement;
8. They fail to submit the Tax Consultant annual statement within 3 (three) months following the date of the Practice License suspension;
1. They deliver tax consulting services during the Practice License suspension period;
10. They provide tax consulting services in violation of the tax laws and regulations;
11. They resign as a Tax Consultant;
50. They are found to be working for/serving at a Government/State Institution or State/Regional-Owned Enterprise;
1000. They fail to apply for Practice License Card extension within 3 (three) months following the date of the Practice License suspension;

14. They fail to notify in writing the Director General of Taxes of any change of Tax Consultant Association where they are registered within 3 (three) months following the date of the Practice License suspension.