REVENUE MEMORANDUM ORDER NO. 32-2021 issued on November 2, 2021 prescribes the policies and procedures relative to the publication in newspaper of revenue issuances and other information materials. For purposes of this Order, revenue issuances and other information materials that can be published in a newspaper shall refer to the following:
| a. All Revenue Regulations | Type of issuance which effectivity requires publication of its full text in newspaper of general circulation |
| b. Certain Revenue Memorandum Circular (RMC) | Certain issuance that contains information of public interest as approved for publication in newspaper |
| c. Other information materials | Information materials, such as press release, announcement/advisory, flyers, among others, that are being published in newspaper |
All publications in a newspaper of general circulation shall be covered by an Authority to Publish prepared by the requesting office and approved by the Commissioner. All Revenue Regulations shall be published in a newspaper of general circulation as required for their effectivity. No request for publication is necessary.
The Public lnformation and Education Division (PIED) or office of origin may request for the publication in newspaper of certain RMC and other information materials of public interest by accomplishing the Request for Publication in Newspaper, which shall be evaluated and approved by the Assistant Commissioners of Client Support Service and Administrative Service based on its impact to the public and availability of funds, respectively. Only RMCs affecting public interest shall be published.
The Records Division shall provide the soft copy and hard copy of the finalized revenue issuance to PIED. All documentary requirements and procedures required under the Procurement Law shall be prepared by the concerned office /PIED and duly signed by officials pursuant to an existing Revenue Delegation Authority Order, and payment relative to publication shall be governed by existing issuances. The procurement process of newspaper services shall be governed by the 2016 Revised lmplementing Rules and Regulations of Republic Act No. 9184 (Updated as of March 31, 2021), particularly Section 53.6 (e).
The revenue issuance/information material for publication, together with soft and hard copy and other required documents, shall be submitted to PIED not later than the cut-off period, i.e. 10:00 AM, to ensure its publication the following day. The responsibilities of the Records Division, PIED, requesting office and other concerned offices are specified in the Order.