Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMC No. 25-2012: Prescribes the use of BIR Form Nos. 2302-MCA (Tax Subsidy Availment Certificate) and 2326-MCA (Tax Subsidy Debit Memo)

Files
Download this file

Summary

RMC No. 25-2012 prescribes the use of two BIR Accountable Forms to implement Revenue Regulations No. 12-2010.

CollapseExpand

Key points

  1. Form 2302-MCA. BIR Accountable Form No. 2302-MCA is the Tax Subsidy Availment Certificate.
  2. Form 2326-MCA. BIR Accountable Form No. 2326-MCA is the Tax Subsidy Debit Memo.

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (2)

Cites CollapseExpand
CitesRMC No. 24-2012RR No. 12-2010

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.