RMC No. 25-2012 — Prescribes the use of BIR Form Nos. 2302-MCA (Tax Subsidy Availment Certificate) and 2326-MCA (Tax Subsidy Debit Memo) Digest | Full Text | Annex A | Annex B

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City April 27, 2012 REVENUE MEMORANDUM CIRCULAR NO. 25-2012 SUBJECT : Authorizing the Use of BIR Form Nos. 2302-MCA (Tax Subsidy TO Availment Certificate) and 2326-MCA (Tax Subsidy Debit Memo) Pursuant to Revenue Regulations (RR) No. 12-2010 : All Internal Revenue Officials, Employees and Others Concerned This Circular is issued to prescribe BIR Accountable Forms relative to the implementation of Revenue Regulations (RR) No. 12-2010 (Regulations Providing for the Policies, Guidelines and Procedures in the Implementation of the Tax Subsidy to be Granted by the Fiscal Incentives Review Board to the Millennium Challenge Account-Philippines for the Philippine Compact Project), to wit: BIR Accountable Form Name Form No. 2302-MCA Tax Subsidy Availment Certificate 2326-MCA Tax Subsidy Debit Memo The abovementioned BIR Accountable Forms shall be accomplished in four (4) copies and distributed as follows: BIR Form No. 2302-MCA - Tax Subsidy Availment Certificate Original - MCA-Philippines Vendor Duplicate - Revenue Accounting Division (RAD) Large Taxpayers Regular Audit Division Triplicate - (LTRAD) 3 Quadruplicate - BIR Form No. 2326-MCA - Tax Subsidy Debit Memo Original - Vendor MCA-Philippines Duplicate - Revenue Accounting Division (RAD) Large Taxpayers Regular Audit Division Triplicate - (LTRAD) 3 Quadruplicate - The printing and distribution of the BIR Accountable Forms mentioned above shall be the responsibility of the Large Taxpayers Service.

All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue H-2 JBS : _______ NMA : _______ EBQ : _______ LGR : _______ AVM : _______ MLDR : _______ TMD : _______ LBS : _______ ESM : _______ AFD : _______