REVENUE MEMORANDUM CIRCULAR NO. 25-2019 issued on February 21, 2019 publishes the full text of Republic Act No. 11171 entitled “An Act Converting the Dr. Emilio B. Espinosa, Sr. Memorial State College of Agriculture and Technology (DEBESMSCAT) in the Municipality of Mandaon, Province of Masbate, into a State University to be known as the Dr. Emilio B. Espinosa, Sr.-Masbate State University (DEBESMSU), and Appropriating Funds Therefor”.