Authorizing the Use of BIR Form No. 2309 (Notice of Payment Schedule) Pursuant to Revenue Memorandum Order (RMO) No. 21-2012

September 10, 2012 REVENUE MEMORANDUM CIRCULAR NO. 056-12 SUBJECT : Authorizing the Use of BIR Form No. 2309 (Notice of Payment Schedule) Pursuant to Revenue Memorandum Order (RMO) No. 21-2012 TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is issued to prescribe Accountable BIR Form No. 2309 Notice of Payment Schedule (NPS) (Annex "A") relative to the implementation of Revenue Memorandum Order (RMO) No. 21-2012 [Prescribing the Policies, Guidelines and Procedures in the Acceptance, Processing, Evaluation, Approval of Application for Monetization and Issuance of Notice of Payment Schedule (NPS) of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Solely Issued by the Bureau of Internal Revenue (BIR) and Jointly Issued by the One-Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center (OSS Center) of the Department of Finance (DOF) and the BIR relative to the Implementation of the Monetization Program Pursuant to Executive Order (E.O.) No. 68 dated March 27, 2012 and Joint Circular No. 2-2012 dated May 31, 2012 Among the DOF, Department of Budget and Management (DBM) and the BIR]. Accountable BIR Form No. 2309 shall be accomplished in five (5) copies and to be distributed as follows: Original - VAT TCC Holder-Applicant Duplicate - Revenue Accounting Division (RAD) Triplicate - NPS Issuing Office Quadruplicate - Attached to the VAT TCC docket Quintuplicate - Commission on Audit (COA) The printing and distribution of Accountable BIR Form No. 2309 shall be the responsibility of Collection Service. 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 ATTACHMENT Revenue Memorandum Order No. 21-2012 August 9, 2012