RMC No. 21-2018 — Circularizes Memorandum No. 016-2018 regarding the imposition of surcharge, interest and compromise penalty for filing of an amended tax return Digest | Full Text | Annex

BUREAU OF INTERNAL REVENUE REPLBLIC OF THE PHILIPPINES DEPARTMEnt OF FINANCE

Quezon City

April 2, 2018

REVENUE MEMORANDUM CIRCULAR NO.&1-&O/8

SUBJECT : Circularizing Memorandum No. 016-2018 dated March 15. Compromise Penalty for Filing of an Amended Tax Return 2018 Regarding the Imposition of Surcharge. Interest and

TO : All Internal Revenue Officials, Employees and Others Concerned

compromise penalty for filing of an amended tax return. 016-2018 dated March 15, 2018 regarding the imposition of surcharge. interest and and others concerned, attached as Annex "A" hereof is the copy of Memorandum No For the information and guidance of all internal revenue officials. employees

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

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{ FIREJOS IERNARRTD FECURDS MGY. DIVISEJN aPR 0 5 2018 3:42P.M Commissioner of Internal Revenue CAESAR R. DULAY 015310

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