Membership in TMAP is open to qualified corporations, partnerships, including general professional partnerships (GPP), and individuals subject to certain limitations.

Qualifications of a Member

1. Firm Membership - Any corporation or partnership that is of good standing and engaged in business in the Philippines or any GPP that is of good standing and engaged in the practice of law or public accountancy (hereinafter collectively referred to as “Member-Firm”) may be admitted as a member of TMAP. The president, chief finance officer, or managing partner, as the case may be, of the Member-Firm shall designate its principal representative to TMAP; provided, that the principal representative must be, in the case of a corporation or partnership, a ranking officer of its finance, accounting, tax, or legal department, and, in the case of a GPP, at least an associate or manager; provided, further, that in any case, the representative must have at least three (3) years experience in tax management or practice. The Member-Firm may also designate additional representatives to TMAP each of whom shall possess the same qualifications, rights, privileges and duties as the principal representative, subject only to the limitations specified in Article VII hereof on Elections. In the event the Member-Firm decides for any reason to replace its principal or additional member to TMAP, it shall be the responsibility of the Member-Firm to notify TMAP of such change. Unless TMAP receives written notice of such change, it shall continue to recognize the previously-designated representative of the Member-Firm. Any replacement of principal or additional representative shall be subject to the usual membership requirements of TMAP under Section 3 hereof and will have to be approved by the TMAP Board of Directors. However, the replacement of a principal representative by an additional representative of the same firm shall require only the giving of written notice to the TMAP Board of Directors.

2. Individual Membership - Any individual who meets the following requirements may be admitted as a regular member of TMAP:

a. he must be of good moral standing in the community;

b. he must be engaged in, or his business or profession must involve, tax management or practice;

c. he must have been invited to join the Association by an individual member or a representative of a member-

firm; and

d. he must have at least three years of experience in tax management or practice.

The Board of Directors of TMAP may, by resolution adopted by a majority of its members at a meeting where a quorum is present, confer honorary membership on annual basis on any individual who has distinguished himself in the field of tax management.