REVENUE MEMORANDUM CIRCULAR NO. 63- 2013 issued on September 30, 2013 clarifies taxable year covered by Revenue Regulations No. 12-2013.

     As stated in RR No. 12-2013, no deduction will be allowed notwithstanding payments of withholding tax at the time of the audit investigation or reinvestigation/reconsideration in cases where no withholding of tax was made in accordance with Secs. 57 and 58 of the Code.

     Provisions of RR No.12-2003 shall apply to audit investigation for taxable year 2013.