06-01-2019, 06:58 AM
The BIR Commissioner can access confidential information shared between taxpayers and their lawyers/accountants (with certain exceptions).
References:
-Accountant Privilege under RA9298 (The Accountancy Act of 2004)
-Code of Professional Ethics for Accountants
-Lawyers Code of Professional Responsibility and the Revised Rules on Evidence
References:
-Accountant Privilege under RA9298 (The Accountancy Act of 2004)
-Code of Professional Ethics for Accountants
-Lawyers Code of Professional Responsibility and the Revised Rules on Evidence