revenue_memorandum_circular RMC No. 21-2016RMC No. 21-2016 2016-02-22

RMC No. 21-2016 — Circularizes the Professional Regulatory Board of Accountancy Resolution No. 03, Series of 2016 entitled "Requiring the Submission of Certificate by the Responsible Certified Public Accountants on the Compilation Services for the Preparation of Financial Statements and Notes Thereto" Digest | Full Text | Annex A

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF IINTERNAL REVENUE RECORDS MGE DIVISION RECEIFE FEB 2 2 2016/- 3:0tpM: UMga

February 11, 2016

REVenuE MeMoRANduM CIRCULAR NO. Q1- 201U

SUBJECT Circularizing the Professional Regulatory Board of Accountancy Resolution No. 03, Series of 2016 entitled Submission of Certificate by the Responsible Certified Public "Requiring the

Accountants on the Compilation Services for the Preparation of Financial Statements and Notes Thereto"

TO All Internal Revenue Officers and Others Concerned

others concerned, attached herewith, is the Professional Regulatory Board of Accountancy Resolution No. 03, Series of 2016 entitled "Requiring the Submission of Certificate by the Responsible Certified Public Accountants on the Compilation Services For the information and guidance of all internal revenue officials, employees and

for the Preparation of Financial Statements and Notes Thereto."

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

KIM S. JACINTO-HENARES Commissioner'of Internal Revenue 03913s

A-1

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