Android can support SIP protocol in the native dialer, but most phones I've looked at do not have SIP in the dialer they ship with the phone.
If you have a Nexus 4, it does support SIP, but your audio quality is usually terrible in a real world, on the street situation, where there is background noise. I have had no end of complaints, regarding the audio quality on my Nexus 4, from people on the other end of the phone call.
Finally, after much grinding and nashing of teeth, and assuming I had bad hardware, I finally found the following thread.
http://forum.xda-developers.com/showthread.php?t=2228361
Quoting from the thread
SIP is unusable on the Nexus 4 because the device doesn't provide an
AcousticEchoCanceler[1], AutomaticGainControl[2] or NoiseSuppressor[3].
Additionally, the VOICE_COMMUNICATION[4] audio source designed for VoIP
applications returns the same audio as if the application asked for raw
microphone data, which is completely unusable for VoIP calls.
This has been a source of great frustration to me, since I run my own FreeSWITCH installation, and wanted to use it via my Nexus 4. At this point, I am forced to go back to non-VoIP.