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| BIR Form 2114 |
BIR Form 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.
When to File?
For taxpayers whose taxable year ends on December 31, 2005 and fiscal years ending in January, February, March, or April 2006, deadline for NAP application is on or before October 27, 2006.
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.
When to File?
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