REVENUE MEMORANDUM CIRCULAR NO. 39-2006 issued on July 10, 2006 prescribes the use of various BIR Forms for No Audit Program (NAP) pursuant to Revenue Regulations No. 6-2005, as amended, to wit:

BIR Form 2114 – No Audit Program (NAP) Participation Form

BIR Form 2329 – Certification of Exemption from Audit/Investigation

BIR Form 0425 – Notice of Disqualification Under No Audit Program