REVENUE MEMORANDUM CIRCULAR NO. 63-2025 issued on June 23, 2025 circularizes Treasury Circular No. 3-2025, titled “Supplemental Guidelines to the Treasury Circular (TC) Nos. 3-2024 dated 12 April 2024 and TC 02-2022 dated 31 May 2022 in Line the Implementation of the National Government Collection and Disbursement System (NGCDS) of the Bureau of the Treasury”.