[ BIR REVENUE MEMORANDUM ORDER NO. 5-2013, March 15, 2013 ]

PRESCRIBING PROCEDURES AND GUIDELINES INVOLVING REDEMPTION OF NOTICE OF PAYMENT SCHEDULE (NPS) RELATIVE TO THE IMPLEMENTATION OF THE VAT TCC MONETIZATION PROGRAM PURSUANT TO EXECUTIVE ORDER (E.O.) NO. 68 DATED MARCH 27, 2012 AND JOINT CIRCULAR NO. 2-2012 DATED MAY 31, 2012 AMONG THE DOF, DEPARTMENT OF BUDGET AND MANAGEMENT (DBM) AND THE BIR AS IMPLEMENTED BY RMO NO. 21-2012 DATED AUGUST 9, 2012