REVENUE MEMORANDUM ORDER NO. 5-2013 issued on March 21, 2013 prescribes the procedures and guidelines on the redemption of Notice of Payment Schedule relative to the implementation of the Value-Added Tax – Tax Credit Certificate Monetization Program pursuant to Executive Order No. 68 and Joint Circular No. 2-2012 among the Department of Finance, Department of Budget and Management and BIR, as implemented by Revenue Memorandum Order No. 21-2012.