REVENUE MEMORANDUM CIRCULAR NO. 54-2015 issued on September 1, 2015 advises all Revenue Collection Officers, Special Collection Officers and Collection Officers not to accept checks/drawn checks from Farmers’ Rural Bank, Inc. with office address at

REVENUE MEMORANDUM CIRCULAR NO. 53-2015 issued on September 1, 2015 enjoins all government agencies to participate in the celebration of the 13th anniversary of the Development Policy Research Month (DPRM).     The theme for this

REVENUE MEMORANDUM CIRCULAR NO. 52-2015 issued on September 1, 2015 publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. NCR-19.

REVENUE MEMORANDUM CIRCULAR NO. 51-2015 issued on September 1, 2015 publishes the Daily Minimum Wage Rates of Private Sector Workers in the Cordillera Administrative Region pursuant to Wage Order No. RB-CAR-17.

REVENUE MEMORANDUM CIRCULAR NO. 50-2015 issued on September 1, 2015 publishes the Daily Minimum Wage Rates in Western Visayas pursuant to Wage Order No. RB VI–22.

REVENUE MEMORANDUM CIRCULAR NO. 47-2015 issued on September 1, 2015 publishes the Daily Minimum Wage Rates in Region IV-B-MIMAROPA pursuant to Wage Order No. IV-B No. 7.

REVENUE MEMORANDUM CIRCULAR NO. 48-2015 issued on September 1, 2015 publishes the Daily Minimum Wage Rates in CARAGA Region pursuant to Wage Order No. RXIII-13.

REVENUE MEMORANDUM CIRCULAR NO. 47-2015 issued on September 1, 2015 publishes the Daily Minimum Wage Rates in Region VIII pursuant to Wage Order No. RB VIII- 18.

REVENUE MEMORANDUM CIRCULAR NO. 46-2015 issued on August 26, 2015 notifies the loss of several accountable forms, to wit: Accountable Forms Accountable Form Serial Number Missing Copy/Set BIR Form No. 2524(Revenue Official Receipt) ROR20130020810S-ROR2013002014S 45

REVENUE MEMORANDUM CIRCULAR NO. 45-2015 issued on August 24, 2015 clarifies the withholding of Value-Added Tax (VAT) on government money payments and payments to non-residents under the Exchange of Notes between the Republic of the