REVENUE MEMORANDUM CIRCULAR NO. 45-2026 issued on May 13, 2026 publishes the full text of Memorandum Circular No. 118 dated April 13, 2026 issued by the Office of the President re: “Directing all Government Agencies and Instrumentalities and Encouraging Local Government Units and the Private Sector, to Participate in the Celebration of the 128th Anniversary of the Proclamation of Philippine Independence”.