Authorizing the Use of BIR Form 2114, BIR Form 2329 and BIR Form 0425 — No Audit Program (NAP) Forms

June 6, 2006 REVENUE MEMORANDUM CIRCULAR NO. 39-06 SUBJECT : Authorizing the Use of BIR Form 2114, BIR Form 2329 and BIR Form 0425 No Audit Program (NAP) Forms TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is issued to prescribe the various BIR Forms for No Audit Program pursuant to Revenue Regulations No. 6-2005, as amended, to wit: BIR Form 2114 No Audit Program (NAP) Participation Form (Annex "A") BIR Form 2329 Certification of Exemption from Audit/Investigation (Annex "B") BIR Form 0425 Notice of Disqualification Under No Audit Program (Annex "C") All revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue ANNEX A BIR Form No. 2114 ANNEX B BIR Form No. 2329 ANNEX C BIR Form No. 0425