REVENUE MEMORANDUM CIRCULAR NO. 115-2019 issued on October 31, 2019 publishes the full text of the following Republic Acts, which were approved on August 30, 2019: a. Republic Act No. 11453 entitled “An Act FurtherRMC No. 115-2019

REVENUE MEMORANDUM CIRCULAR NO. 114-2019 issued on October 22, 2019 notifies the loss of three (3) pads of unused/unissued Accountable Form No. 51 – Official Receipt with Serial Numbers ACF201100702501 to ACF201100702650. Said forms, whichRMC No. 114-2019

REVENUE MEMORANDUM CIRCULAR NO. 113-2019 issued on October 22, 2019 notifies the loss of one (1) set of used/filled-up/cancelled BIR Form No. 2298 – Product Replenishment Certificate with Serial Number PRC201500000903. Said form, was reportedRMC No. 113-2019

REVENUE MEMORANDUM CIRCULAR NO. 111-2019 issued on October 22, 2019 circularizes the Consolidated Price of Sugar at Millsite for the month of September 2019 contained in Operations Memorandum (OM) Nos. 15-2019, 17-2019, 18-2019, 21-2019 andRMC No. 111-2019

REVENUE MEMORANDUM CIRCULAR NO. 110-2019 issued on October 21, 2019 publishes the full text of Memorandum Circular No. 2019-121 issued by the Department of Interior and Local Government (DILG) calling on all Local Government UnitsRMC No. 110-2019

REVENUE MEMORANDUM CIRCULAR NO. 109-2019 issued on October 21, 2019 publishes the full text of the following Presidential Issuances, which were approved on August 28, 2019: a. Republic Act No. 11448 entitled “An Act ExpandingRMC No. 109-2019

REVENUE MEMORANDUM CIRCULAR NO. 108-2019 issued on October 16, 2019 circularizes Civil Service Commission (CSC) Resolution No. 1900903 promulgated on August 6, 2019 relative to the approved amendment of the education and experience requirements forRMC No. 108-2019

REVENUE MEMORANDUM CIRCULAR NO. 107-2019 issued on October 15, 2019 further extends the validity period of the Certificates of Accreditation and Permits to Use (PTUs) pursuant to the provisions of Revenue Memorandum Circular (RMC) No.RMC No. 107-2019

REVENUE MEMORANDUM CIRCULAR NO. 106-2019 issued on October 11, 2019 circularizes the availability of revised BIR Form No. 2000-OT [Documentary Stamp Tax Declaration/Return (One Time Transactions)], January 2018 (ENCS). The revised manual return is alreadyRMC No. 106-2019

REVENUE MEMORANDUM CIRCULAR NO. 105-2019 issued on October 9, 2019 clarifies the proper tax treatment of salary differential to be paid by the employer in favor of female workers in the private sector pursuant toRMC No. 105-2019