REVENUE MEMORANDUM CIRCULAR NO. 5-2018 issued on January 16, 2018 publishes the full text of Memorandum Circular No. 36, entitled “Reminding All Government Offices, Agencies and Instrumentalities, Including Government-Owned or –Controlled Corporations, State Universities and Colleges, and Local Government Units, to Comply with the Provisions of Republic Act No. 9184 Requiring Publication of Procurement Notices in their Respective Websites”.