REVENUE MEMORANDUM ORDER NO. 4-2017 issued on February 8, 2017 includes certain Special Allotment Release Order (SARO) information in the Tax Subsidy Availment Certificate (TSAC). All concerned TSAC-issuing offices are directed to print the number and the corresponding issue date of the SARO at the lower left portion of each copy of the TSAC form as these information are considered mandatory fields in completing the payment details in the Electronic Tax Information System-Collection Remittance and Reconciliation.