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RMO No. 12-2008: Prescribes the use of accountable forms for the issuance of Product Replenishment Certificate and Product Replenishment Debit Memo

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Summary

RMO No. 12-2008 prescribes the accountable forms used to issue the Product Replenishment Certificate (PRC) and the Product Replenishment Debit Memo (PRDM).

Key points

  1. Forms to use. BIR Form No. 2298 is used for the PRC and BIR Form No. 2331 is used for the PRDM. Both are approved and issued by the Assistant Commissioner, Large Taxpayers Service, or a delegated revenue official.
  2. Distribution of copies. The original goes to the taxpayer and the duplicate to the Revenue Accounting Division. The triplicate is attached to the docket and the quadruplicate is the issuing office’s file copy.

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

Related issuances

CitesRR No. 3-2008

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.