revenue_memorandum_circular RMC No. 138-2019RMC No. 138-2019 2019-12-18

RMC No. 138-2019 — Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act) Digest | Full Text | IRR of RA No. 11321

-: RTPLJ BLIC OF'I-}IE PI_]ILIPPI\ES If EPARTM E,N\ T OF. F I}\,{\ C E BLTR.EAI I SF Th] TBT R]\AI- Rtr \,'EI{ tJ E', Quezon City December 9 ,2A19 REVENUE MEMORANDUM CIRCULAR NO. /?g_ ?C/q SU BJ ECT: Publishing the full text of the Department of Agriculture's Administrative Circular No. 08, Series of 2Ot9 re: The lmplementing Rules and Regulations (lRR) of RA No. 1,L321 entitled "An Act lnstituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture", otherwise known as "The Sagip Saka Act" TO: All lnternal Revenue Officials, Employees and Others Concerned For the information and guidance of all internal revenue officials and others concerned, attached is a copy of the Department of Agriculture's Administrative Circular No. 08, Series of 2019 re: The lmplementing Rules and Regulations (lRR) of Republic Act No. t132L (copy of which is also attached), entitled "An Act lnstitutingthe Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture", otherwise known as "The Sagip Saka Act"' All concerned are hereby enjoined to be guided accordingly and to give this Circular a wide publicity as possible. ff& CAESAR R. DULAY Commissioner of Internal Revenue 03'l 55$ H-3

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