Revenue Memorandum Circulars RMC No. 100-2018RMC No. 100-2018 2018-12-10

RMC No. 100-2018 — Circularizes the Consolidated Price of Sugar at Millsite for the month of October 2018 Digest | Full Text | Annex

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City.

November 23, 2018

REVENUE MEMORANDUM CIRCULAR NO.10D -& D18

SUBJECT Consolidated Price of Sugar at Milisite for the Month of October 2018

TO All Internal Revenue Officers and Others Concerned

This Circular is hereby issued in order to consolidate the weekly issuance of Operations Memoranda (0M), more particulariy OM Nos. 2018-10-08, 2018-10-09, 2018-11-01, and 2018-11-02, for the month of October circularizing the weekly Price of Sugar at Mitisite issued by the Sugar Regulatory Administration (SRA) pursuant to Revenue Regulations (RR) No. 13. 2015.

the said weekly OMs contains only that of the current year for purposes of imposing the one percent (1%) expanded withholding tax on sugar prescribed under the provisions of RR No. 2- 98, as amended by RR No. 11-2014. of sugar between the previous and current years, the consolidated schedule (Annex "A") on While the SRA-issued weekly Price of Sugar at Millsite reflects the comparative prices

this Circular as wide a pubiicity as possible. All revenue officials, employees, and others concerned are hereby enjoined to give

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J-5 BUREAU OF INTERNAL REVENUE NnnIN DEC 10.2018 G:4S A.M: U Commissioner of internal Revenue 021507

RECORDS MGT. DIVISION GGGA

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