REVENUE MEMORANDUM CIRCULAR NO. 26-2009 issued on May 11, 2009 revokes/cancels BIR Ruling No. RR7-003-876 dated September 13, 2006 addressed to Trendset Manpower Services relative to its request for exemption from 2% creditable withholding tax prescribed in Revenue Regulations No. 17-2003, on the sale of services, for purposes of computing its gross receipts.