REVENUE MEMORANDUM CIRCULAR NO. 64-2025 issued on July 1, 2025 publishes the memorandum dated 13 June 2025 from OIC-Undersecretary Niño Raymond B. Alvina, Policy Development and Management Services Group (PDMSG), Department of Finance re: COMELEC Resolution No. 11132 dated 21 April 2025: Implementing Resolution of Article V, Calendar of Activities, of COMELEC Resolution No. 10924 in connection with the 01 December 2025 Barangay and Sangguniang Kabataan Elections.