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Declaration of BIR Form No. 2332 (Certificate of Accreditation) Pursuant to Revenue Memorandum Order (RMO) No. 13-2013 as Accountable Form

Revenue Memorandum Circular No. 044-14 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Mar 3, 2014

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March 3, 2014 REVENUE MEMORANDUM CIRCULAR NO. 044-14 SUBJECT : Declaration of BIR Form No. 2332 (Certificate of Accreditation) Pursuant to Revenue Memorandum Order (RMO) No. 13-2013 as Accountable Form TO : All Internal Revenue Officials, Employees and Others Concerned Pursuant to Section 6 of the National Internal Revenue Code of 1997, as amended, specifically the power of the Commissioner of Internal Revenue to make assessment and prescribe additional requirements for Tax Administration and Enforcement, this Circular is issued to declare BIR Form No. 2332 Certificate of Accreditation (Annex "A") as an accountable form in relation to the implementation of Revenue Memorandum Order (RMO) No. 13-2013 (Prescribing Work-Around Procedures in the Accreditation of Printers as Pre-requisite to the Printing of Official Receipts, Sales Invoices and Other Commercial Receipts and/or Invoices). Accountable BIR Form No. 2332 shall be accomplished in three (3) copies and to be distributed as follows: Original Accredited Printer's Copy Duplicate National/Regional Accreditation Board's Copy Triplicate Issuing District Office's Copy The requisition and distribution of Accountable BIR Form No. 2332 shall be the responsibility of Assistant Commissioner-Large Taxpayer Service for LTDO/LT Offices and Regional Director for Revenue District Offices. All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A Printer's Certificate of Accreditation

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