REVENUE MEMORANDUM ORDER NO. 12-2015 issued on July 10, 2015 prescribes the updated procedures in the implementation of the Memorandum of Agreement between the Department of Public Works and Highways (DPWH) and the Department of Finance. The updated procedures decentralize the processing and filing of Application for Contractor’s Final Payment Release Certificate by transferring the filing of Application for Contractor’s Final Payment Release Certificate by contractors whose principal place of business are located in Metro Manila district offices from the Audit Information Tax Exemption and Incentives Division to the concerned Large Taxpayers Office/Revenue District Office where their principal place of business is registered. The processing and monitoring of all activities related to this Order are likewise delegated to the Assistant Commissioner – Large Taxpayers Service and Regional Directors. 1