RMC No. 85-2019 — Circularizes the full text of Joint Circular No. 001-2019 of the DOF, BIR and BOC entitled "Prescribing the Implementing Guidelines of the Fuel Marking Program pursuant to Republic Act No. 10963 (TRAIN Law)" Digest | Full Text | JC 001-2019

BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance

Quezon City

August 07,2019

REVENUE MEMORANDUM CIRCULAR No. 85-2019

SUBJECT: Circularizing the Full.Text of Joint Circular No. 001-2019 of the

Implementing Guidelines of the Fuel Marking Program pursuant Reform for Acceleration and Inclusion (TRAIN) Law and Bureau of Customs (BOC) Entitled "Prescribing the to Republic Act (R.A.) No. 10963, otherwise known as the Tax Department of Finance (DOF), Bureau of Internal Revenue (BIR)

TO: All Internal Revenue Officials, Employees and Others Concerned

by the DOF, BIR and BOC, implementing the mandatory marking of refined, manufactured, or imported gasoline, diesel and kerosene in the Philippines pursuant to others concerned, attached is the full text of Joint Circular No. 001-2019 jointly issued the provisions of Section 1800 of the Customs Modernization and Tariff Act (CMTA) For the information and guidance of all internal revenue officials, employees and

relation to Sections 148-A, 157, 171, 172 and 265-A of the TRAIN Law and Section 244 of the National Internal Revenue Code (NIRC) of 1996, as amended, in

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

REAU OF INTEXNALKEVENUI M AUG 22.2019 4:is TYYNT AM Commissioner of Internal Revenue CAESAR R. DULAY 0279 5-7

RECORDS MGT INSiO D