Share

2114 NO AUDIT PROGRAM PARTICIPATION FORM

Under the "No Audit Program" (NAP), taxpayers who qualify under its terms and conditions shall be exempted from audit and/or investigation for the period for which they qualify. The NAP shall be in force for taxable years 2004, 2005, 2006, 2007 and 2008. NAP eligible should accomplish a No Audit Program Pariticipation Form (BIR Form 2114) and Payment Form For No Audit Program (BIR Form 0605-101), if applicable, to be submitted together with all the required attachments within 30 days from the statutory deadline for the filing of Annual Income TAx Return for the year covered by the application subject to exception as may be prescribed in a regulation.

Your Browser Doesn't Support Canvas. Showing the Text Content of the PDF Instead: Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas

NO AUDIT PROGRAM
P

2.

Income Tax Payment Ratio
A.
Gross Sales/Receipts

30%

A.
B.
C.

Ratio of VAT Payment to Gross Sales
(Sale of Goods) (3/2A)
Ratio of VAT Payment to Gross
Receipts (Sale of Services) (3/2A)
Ratio of Percentage Tax Payment to
Gross Sales/Receipts (3/2A)

I

NI

Individual

Non-Individual/Corp

Tel No./ Fax No. :
PSIC/PSOC:

Current Taxable Year
(Actual)

Taxable Base Year
(Actual)

P
P

Growth
Rate
(Actual)

P

Additional
Growth Rate
Required to
Qualify

Additional Tax / Voluntary Payment
Required
(Amount in Pesos)

P
%

B.

3.

Income Tax Payment/Gross
Sales/Receipts (1/2A)
VAT/Percentage Tax Payment

Sept. 2006

TIN:

Minimum
Growth Rate
Required
Income Tax Payment

2114

PARTICIPATION FORM

Name of Taxpayer:
Address:
Trade Name:
RDO #:
Station/Town:
Date of Registration:
Start of Availment Year:

1.

BIR Form No.

P

%

%

P

P

%
P

%

%

%

%

%

%

%

%

%

%

%

P

%

P

Total

Additional voluntary payment is required if actual payment for current year does not result in the growth ratio prescribed to be eligible for the
program (use BIR Form 0605 – 101).
This is to acknowledge our participation to the No Audit Program. In this regard, I declare, under the penalties of perjury, that the above
information are verified by me, and to the best of my knowledge and belief are true and correct.
Stamp of Receiving
President/Vice President/Principal Officer/Accredited
Tax Agent/Authorized Representative/Taxpayer
(Signature Over Printed Name)

Title/Position of Signatory

TIN of Signatory

Tax Agent Accreditation No. (if applicable)

Office and Date of
Receipt
(RO’s Signature)

GUIDELINES AND INSTRUCTIONS
QUALIFICATIONS FOR AVAILMENT OF THE NO AUDIT PROGRAM
An applicant for the No Audit Program must meet all of the following qualifications in
order to avail of the benefits of the program.
1. Growth rate of income tax payment for the current taxable year over base year must be at
least 30%;
2. The ratio of income tax payment to gross sales/receipts for the current taxable year must be at
least equal to that of the base year; and
3. For those subject to Percentage Tax
Ratio of Business Tax actually paid to Gross Sales/Receipts for the Current Taxable Year
must be at least equal to that of the Base Year, provided that in no case shall it be less than
5% for financial institutions and 4% for other percentage taxpayers.
For those subject to Value Added Tax
Ratio of Net VAT actually paid to Gross Sales/Receipts for the Current Taxable Year must be
at least equal to that of the Base Year, provided that in no case shall it be less than 30% for
seller of goods and 50% for seller of services of the VAT rate provided by law for any
given period.
NAP eligible should accomplish a No Audit Program Participation Form (BIR Form 2114)
and Payment Form For No Audit Program (BIR Form 0605-101), if applicable, to be submitted
together with all the required attachments within 30 days from the statutory deadline for the filing of
Annual Income Tax Return for the year covered by the application subject to exception as may be
prescribed in a regulation. For taxpayers whose taxable year ends on Dec. 31, 2005 and fiscal years
ending in January, February, March, or April 2006, deadline for NAP application is on or before
October 27, 2006.
DOCUMENTARY REQUIREMENTS
Applicant-taxpayer shall attach to the NAP Participation Form three (3) photocopies of the following:
1. Annual/Quarterly Income Tax Return/s filed covering taxable base year and current taxable
year
a. 1702/1702Q for Corporation (with bank validation or BIR duly stamped received)
b. 1701/1701Q for Individuals (with bank validation or BIR duly stamped received)
2. Taxes Withheld/Claimed per BIR Forms 2307 for the taxable base year and current taxable
year
3. Tax Debit Memo and Tax Credit Certificate claimed for the taxable base year
4. 2550Q, 2550M, 2551M or 2551Q for taxable base year and current taxable year (with bank
validation or BIR duly stamped received)
5. Photocopies of filed Application for Registration, 1901 for individual, 1903 for corporation,
1905 for any update, if applicable
6. Proof of payment of Deficiency Taxes (BIR Form 0605, official receipt) for taxable base year
and current taxable year through Letter of Authority, TVN and Letter Notice, if applicable
7. BIR Form 0605-101, if additional voluntary payment was made
8. Certificate of Exemption from Audit/Investigation, (for the 2nd and succeeding year’s
application)
Please accomplish in triplicate (3) copies:
Original
:
RDO/LTDO/LTS where taxpayer is registered
Duplicate
:
Triplicate
:
Taxpayer’s copy
 
Page of
Share