RMC No. 08-2018 — Publishes the full text of MC No. 35, entitled "Clarifying and Reinforcing Existing Rules and Regulations on Foreign Travel Authorities, Travel Entitlements, and Travel Tax Exemptions, which Require the Approval of the Office of the President" Digest | Full Text | Letter | MC No. 35 | Annex A | Annex B | Annex C

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City

December 14, 2017

REVENUE MEMORANDUM CIRCULAR NO. 3-2018

SUBJECT: Publishing the Full Text of Memorandum Circular No. 35 dated

November 22, 2017, EntitIed "CLARIFYING AND REINFORCING EXISTING RULES AND REGULATIONS ON FOREIGN TRAVEL AUTHORITIES, TRAVEL ENTiTLEMENTS, ANd TRAVEL TAX EXEMPTIONS,WHICH REQUIRE THE APPROVAL OF THE OFFICE OF THE PRESIDENT"

TO : All Internal Revenue Officials, Employees and Others Concerned

concerned, attached is the letter dated November 24, 2017 from Atty. Concepcion Zeny E. Ferrolino-Enad, Director IIl of Malacanang Records Office and a certified copy of Memorandum Circular No. 35 dated November 22, 2017, entitied "CLARIFYING For the information and guidance of all internal revenue officials and others

AND REINFORCING EXISTING RULES AND REGULATIONS ON FOREIGN TRAVEL AUTHORITIES, TRAVEL ENTITLEMENTS, AND TRAVEL TAX EXEMPTIONS, WHICH REQUIRE THE APPROVAL OF THE OFFICE OF THE PRESIDENT"

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

owM

CAeSAr R. DulAy Commissioner of Internal Revenue

O-5 BUREAU OF NTERNAL REVENUE RECORDS MGT. DJVISICN JAN 16 2018 4:55 p. Cu 012600

RECEIVED