by Andrew James Gerard Dulay Ruiz
In 2016, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 69-2016 (suspending the effectivity of all revenue issuances covering the period from 01 to 30 June 2016). Why? Per various newspaper articles, the BIR mentioned that they receieved reports alleging that some issuances were subject to "abuse", or unnecessarily difficult to comply wiht. Following this RMC, the BIR undertook a review of these (and other) particular issuances, to check if the issuances correctly interpreted the National Internal Revenue Code of 1997, as amended (Tax Code) and other tax related laws, if the issuances were possibly subject to abuse, and whether or not the issuances made compliance more difficult for tax payers. We know that several issuances have been repealed, and some have been retained since then. Let;s examine one particular issuance that, as a result of the continuing review, has been " amended, repealed or modified accordingly".