Start with ownership: the account is the company's, the agent only operated it
Your eFPS, ORUS and eBIRForms profiles are tied to the company's TIN and registration data. The accountant was an authorized operator, nothing more. Many owners assume that because the agent created the login and knows the password, they have to negotiate for it. That confuses operating access with ownership. The taxpayer behind the account is your corporation. The registered name, address, responsible officer and contact email all sit under the company's registration, and the BIR ultimately deals with the taxpayer and its authorized representatives, not with whoever happens to remember the password.
The trouble usually comes from three places. First, the agent registered their own email or mobile number, so every verification code and reset link goes to them. Second, nobody inside the company ever saved the usernames or even knows which portals were used. Third, the same agent is also holding your filed returns, payment confirmations and books, so the login is only one of several things they control. The first two points mean you will need a formal reset, not a simple password recovery. The third means you have to recover documents in parallel instead of focusing only on the login.
Once you see it this way, your posture changes. You are not asking for something that belongs to them. You are recovering access to your own company's records. You can stay polite, but the position should be clear: handing over company systems and files is part of ending the engagement, not a favor. If they argue that an unpaid balance justifies holding things back, treat that as a separate commercial dispute. Company records and system access should not be used as a deposit, and you will rely on that point later when you negotiate.
The first 24 hours: secure this period's return, then send a written handover demand
On day one, confirm that the next return and payment can be made on time. The account itself comes second. Open the tax calendar and list what falls due next: monthly or quarterly returns, withholding, VAT or percentage tax, annual filings. Find the nearest deadline. If it is close and you cannot log in, ask your new accountant or a service provider straight away whether that period can be filed and paid through a route that does not depend on the old account, such as another official filing channel or an authorized agent bank. The different channels are explained in how BIR filing and payment channels work. Which route fits your case depends on what your RDO currently accepts, so confirm with them rather than guessing.
Second, send a formal handover demand by email and by signed letter. State that the engagement ended on a given date. Ask the former accountant, within a reasonable period, to return all usernames, registered emails and passwords for every BIR portal, or to cooperate in changing the registered email to one the company controls. Ask for every filed return confirmation, payment receipt, book of accounts and supporting document. State that they must not log in or file on the company's behalf without written consent. Keep the tone factual. Do not threaten and do not criticize their work in this letter, because it may later be read by a lawyer or by the BIR.
Third, check where you stand. Through a channel the company controls, such as an inquiry at the RDO or a query by your new accountant with company authority, find out whether open cases already exist. If they do, do not rush to pay anything. Sort them first using the steps in how to clear BIR open cases in order.
Use the official reset: apply at your RDO with proof of company authority
When the former accountant will not cooperate, the proper route is a request from the company to its Revenue District Office to reset the account or change the registered email. What the office needs to be satisfied about is simple: that the person asking really represents the taxpayer. So your preparation is about proving authority, not telling the story. Documents commonly requested include a request letter on company letterhead naming the taxpayer, the TIN, the systems to reset and the new registered email; a board resolution or secretary's certificate authorizing a named officer to handle tax matters; valid IDs of that officer and of the responsible company officer; and copies of the company's registration and BIR certificate of registration. Requirements can differ between offices and between systems, so call or visit first and ask for the current list. Treat the RDO's answer as the rule.
A few common mistakes waste days. Clicking forgot password on the old address simply sends the code back to the agent. Sending the new accountant to apply in their personal capacity, without company authorization documents, usually gets the request returned. Resetting one portal and forgetting the others leaves notices flowing to the former agent's inbox, for example when the filing system is recovered but the registration system still shows the old email. Make a list of every BIR portal the company has ever used and confirm, one by one, that the registered email now belongs to the company and only designated staff know the password.
If a return falls due while the reset is pending, file through the fallback route described above and keep the proof of submission. When access is restored, the first thing to do is log in and check the registration details for any changed address, responsible officer or line of business.
When they stall: from written reminders to a lawyer's letter, with fees handled separately
If the former accountant keeps the accounts and records, escalate in writing: reminder, lawyer's letter, then contractual or professional channels if needed. Do not turn it into a shouting match at their office. Most delays have ordinary causes: an unpaid balance, fear of being blamed for past filings, or the agent has simply gone quiet. You can negotiate on money, but separate the two issues. Handing back company records and system access should be unconditional. Fees can be reconciled under the contract afterwards. A sentence such as we will reconcile any outstanding fees under our agreement once all records are returned gives them a way to comply without losing face.
If reminders fail, have a lawyer send a demand letter stating that the agent has no right to withhold the client's records and system access, and reserving the company's right to recover any penalties or losses caused by the delay. If the person is a licensed accountant or accredited tax agent, they are subject to professional regulation and ethics rules, and withholding a client's records may raise conduct issues. Complaint channels depend on the regulator's current rules. Take legal advice before going down that path, because a complaint usually ends the relationship completely, and you may still need the agent to explain what was filed in earlier periods.
The worst case is that they disappear. Then do not wait. Recover the accounts through the RDO reset described above and rebuild missing records from your bank statements, invoice stubs and whatever the BIR can provide on request. The method for rebuilding books is covered in fixing filings after an accounting agent fails. Every case is different; consult a licensed lawyer, and treat this article as general information rather than legal advice.
After you are back in: reconcile filings, payments and registration details
Getting the login back is the start. The real work is confirming that everything filed in the company's name actually lines up. Once inside, export or screenshot three things. Filing history, by tax type and period, showing what was filed, what was not, and what was filed as zero. Payment history, matching every payment to a bank debit or payment confirmation with the same amount. Registration details, including address, responsible officer, line of business, registered tax types and the contact email.
The usual problems fall into a handful of patterns. A return was filed but never paid. A payment was made but the return was not submitted or was posted to the wrong period. Zero returns were filed when the business actually had income. Withholding returns were filed but the certificates to employees or suppliers were never issued. The registered tax types do not match the real business, so the system keeps generating open cases for taxes you supposedly should have filed. Each pattern has a different fix, so classify first and correct second, instead of patching items one at a time as you find them.
Put the results in a single reconciliation table and give a copy to both the new accountant and the responsible officer as the handover baseline. If you find many unfiled or wrongly filed periods, follow the order for clearing open cases. If you see signs that the company's TIN was registered twice or misused, read what to do about duplicate or misused TINs. The same control problem often affects the company domain and email; check those too with moving a domain and email back from a vendor.
Never be locked out by one person again, and how Yixing can help
The prevention rule is short: every BIR portal must be registered to an email the company controls, two designated company people must hold the password, and agents only receive operating access. In practice, create a dedicated tax mailbox on the company domain instead of any personal or agent address. Store usernames and passwords in the company's password manager or a sealed record that at least two staff can open. Each time you change accountant, change the passwords first and confirm the registered email second. Write into the engagement contract that records and system access must be returned on termination, within a stated period, and may not be withheld.
Ask your accountant to copy every filing confirmation and payment receipt into a company-owned folder each month instead of keeping them only on their own laptop. If they ever disappear, you will already hold the full history and the rebuild will be far cheaper. At year end, run a quick account health check: log into each portal, confirm access works, confirm the registration details are correct, and look for unexpected open cases.
Yixing International Travel (SEC Registration No. CS202009551; Bureau of Immigration accreditation CA-202624381-1) supports Chinese-invested companies in the Philippines with tax compliance and incentive support: mapping every BIR portal the company has used, preparing the authorization documents a reset request needs, accompanying you to the RDO, building the handover reconciliation, and connecting you with licensed accountants. We are not a government agency and we do not promise any outcome. Where assessments, penalties or claims against a former agent are involved, we bring in licensed CPAs and lawyers. Consult a licensed lawyer or CPA for your specific case; this article is not legal or tax advice.
Frequently Asked Questions
Can the company recover its BIR account without the former accountant?
The eFPS account uses the agent's email. What now?
A return is due before I get the account back. What should I do?
Can an accountant withhold records because fees are unpaid?
What is the first thing to do after regaining access?
The former accountant has disappeared with our records. Now what?
How do we avoid this happening again?
Let’s talk through your situation — free
Every company is different. Leave your details and a Chinese-speaking advisor will get back within 1 business day with practical, industry-specific guidance and a transparent quote.
Get help with Tax Incentives → Free consultation