REVENUE MEMORANDUM CIRCULAR NO. 104-2019 issued on October 9, 2019 mandates all Revenue District Offices to prepare the lists of all registered/unregistered owners/retailer and suppliers of gasoline stations within their areas of jurisdiction using the prescribed format, and submit the same via e-mail to fuel_eltfod@bir.gov.ph, copy furnished their respective Revenue Regions, not later than October 31, 2019.