REVENUE MEMORANDUM CIRCULAR NO. 45-2004 issued on July 21, 2004 publishes the full text of Memorandum Circular No. 55 issued by the President of the Philippines entitled “Directing All Departments, Bureaus, Offices and Instrumentalities of the Government, Including Government-Owned and Controlled Corporations to Incorporate the Use of One Percent (1%) by Volume Coconut Methyl Ester in their Diesel Requirements.”