Declaration of BIR FORM No. 2329 — Certificate of Exemption from Audit/Investigation and BIR FORM No. 0425 — Notice of Disqualification Under NO AUDIT PROGRAM as Accountable Forms

July 31, 2006 REVENUE MEMORANDUM CIRCULAR NO. 49-06 SUBJECT : Declaration of BIR FORM No. 2329 Certificate of Exemption from Audit/Investigation and BIR FORM No. 0425 Notice of Disqualification Under NO AUDIT PROGRAM as Accountable Forms TO : All Internal Revenue Officials, Employees and Others Concerned Pursuant to Section 6 of the National Internal Revenue Code of 1997, specifically the power of the Commissioner of Internal Revenue to make assessment and prescribe additional requirements for Tax Administration and Enforcement, in relation to Revenue Regulations (RR) No. 6-2005, as amended, implementing the NO AUDIT PROGRAM pursuant to E.O. 399, as amended, the following BIR Forms under the NO AUDIT PROGRAM shall be declared as Accountable Forms: BIR Form No. 2329 Certificate of Exemption from Audit/Investigation Original - Taxpayer's Copy Duplicate - Revenue Officer's copy to be attached to the Docket/Case File of the Taxpayer Triplicate - Office File Copy BIR Form No. 0425 Notice of Disqualification Under NO AUDIT PROGRAM Original - Taxpayer's Copy Duplicate - Revenue Officer's copy to be attached to the Docket/Case File of the Taxpayer Triplicate - Office File Copy All revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. IEaATD (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue ANNEX A BIR Form No. 2329 ANNEX B BIR Form No. 0425