RMC No. 25-2019 — Publishes the full text of RA No. 11171 entitled "An Act Converting the Dr. Emilio B. Espinosa, Sr. Memorial State College of Agriculture and Technology (DEBESMSCAT) in the Municipality of Mandaon, Province of Masbate, into a State University to be known as the Dr. Emilio B. Espinosa, Sr.-Masbate State University (DEBESMSU), and Appropriating Funds Therefor"

BUREAU OF INTERNAL REVENUE REPUBLiC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City Bureau oF internal reVeNuE EnRYNT FEB.21 2019 4:05 p0 CN

RECordS Mgt. diViSiOn February 14, 2019

Revenue MeMorandum CirCular no. 25- 201

SUBJECT: Publishing the Full Text of Republic Act No. 11171 entitled "AN ACT

Converting THe dr. EMilio B. esPinosA, Sr. MeMorial StAte CoLLege oF AgricuLture And tecHnoLogy (DebesMScat) in the MuniCiPalitY oF MAndaon, Province oF MAsbate, into a StAte university to Be KnoWn As tHe DR. EMILIO B. ESPINOSA, SR. -- MASBATE STATE UNiVERSItY (Debesmsu), and appropriating funds therefor":

TO : All Internal Revenue Officials, Empioyees and Others Concerned

For the information and guidance of all internal revenue officials and others concerned, attached is the letterdatedJanuary29,2019 from Atty. Concepcion Zeny E. Ferrolino-Enad, Director IV of Malacanang Records Office and a certified copy of Republic Act No. 11171 which was approved on January 3, 2019 entited "AN ACT CONVERTING THE DR. EMILIO B. ESPINOSA, SR. MeMORIAL STATE COLLEgE OF AgRICULTURE ANd TECHnOLOgY (deBesMscat) in the MuniCiPality oF Mandaon, ProvInce OF MASBAte, INtO A StAtE UNIVeRSItY TO BE KnOWn AS tHE DR. EMiLIO B. ESPiNoSA, SR. -- MASBATE STAtE UNiVERSitY (DEBESMSU), And aPProPriating Funds thereFor".

All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible.

Aasow Caesar r. dulay Commissioner of Internal Revenue

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