The bureau has issued Revenue Memorandum Circular (RMC) No. 124-2016 for the information and guidance of all internal revenue officials, employees and others concerned with regards to the Implementing Rules and Regulations of Republic Act No. 10693 otherwise known as the "Microfinance NGOs Act."
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%20124-2016.pdf of the full text of RMC No. 124-2016.
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