Summary
RMC No. 39-2006 prescribes the BIR forms to be used for the No Audit Program (NAP) under Revenue Regulations No. 6-2005, as amended.
Key points
- Participation form. BIR Form 2114 is the No Audit Program (NAP) Participation Form.
- Certification of exemption. BIR Form 2329 is the Certification of Exemption from Audit/Investigation.
- Notice of disqualification. BIR Form 0425 is the Notice of Disqualification Under No Audit Program.
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.