REVENUE MEMORANDUM CIRCULAR NO. 24-2012 issued on May 22, 2012 prescribes the use of the following BIR Accountable Forms relative to the implementation of Revenue Regulations No. 12-2010:
| BIR Accountable Form No. | Form Name |
|---|---|
| 2302-MCA | Tax Subsidy Availment Certificate |
| 2326-MCA | Tax Subsidy Debit Memo |