Summary
RMC No. 56-2012 prescribes the use of BIR Form No. 2309 – Notice of Payment Schedule (NPS) for the implementation of RMO No. 21-2012.
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Key points
- Printing. The Collection Service is responsible for printing and distributing the form.
- Copies. The form is accomplished in 5 copies. The original goes to the VAT TCC Holder-Applicant, the duplicate to the Revenue Accounting Division, the triplicate to the NPS Issuing Office, the quadruplicate is attached to the VAT TCC docket, and the quintuplicate goes to the Commission of Audit.
Who is affected
- VAT TCC Holder-Applicants
- NPS Issuing Offices
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.