Summary
RMC No. 49-2006 declares BIR Form No. 2329 (Certificate of Exemption from Audit/Investigation) and BIR Form No. 0425 (Notice of Disqualification under No Audit Program) as Accountable Forms.
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Key points
- Forms covered. Both forms fall under the No Audit Program and are now Accountable Forms.
- Distribution of copies. For each form, the original goes to the taxpayer. The duplicate is the Revenue Officer’s copy, attached to the taxpayer’s docket or case file, and the triplicate is the office file copy.
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
