(NAR) VOL. 12 NO. 2 / JANUARY - MARCH 2001
"SEC. 13. Transitory Provision - The requirements imposed by these Regulations shall be mandatory after June 30, 2001. After the said period, all returns, statements, protests, requests for rulings, official correspondence and other papers filed on behalf of a taxpayer shall bear the following information below the signature of the accredited tax representative:All internal revenue officers and others concerned are enjoined to give this Circular as wide a publicity as possible.
A, For CPAs and Others (individual practitioners and members of GPPs):
a.1. Taxpayer Identification Number (TIN); and
a.2 Certificate of Accreditation Number, Date of Issuance, and Date of Expiry;
B. For Members of the Philippine Bar (individual practitioners and members of GPPs):
b.1 Taxpayer Identification Number (TIN); and
b.2. Attorney's Roll Number or Accreditation Number, if any."