Publishing the Full Text of Memorandum Circular No. 35 dated November 22, 2017, Entitled "Clarifying and Reinforcing Existing Rules and Regulations on Foreign Travel Authorities, Travel Entitlements, and Travel Tax Exemptions, Which Require the Approval of the Office of the President"

December 14, 2017 REVENUE MEMORANDUM CIRCULAR NO. 008-18 SUBJECT : Publishing the Full Text of Memorandum C ircula r No. 35 dated November 22, 2017, Entitled "Clarifying and Reinforcing Existing Rules and Regulations on Foreign Travel Authorities, Travel Entitlements, and Travel Tax Exemptions, Which Require the A pprova l of the Office of the President" TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all internal revenue officials and others concerned, attached is the letter dated November 24, 2017 from Atty. Concepcion Zeny E. Ferrolino-Enad, Director III of Malacaang Records Office and a certified copy of Memorandum Circular No. 35 dated November 22, 2017, entitled "CLARIFYING AND REINFORCING EXISTING RULES AND REGULATIONS ON FOREIGN TRAVEL AUTHORITIES, TRAVEL ENTITLEMENTS, AND TRAVEL TAX EXEMPTIONS, WHICH REQUIRE THE APPROVAL OF THE OFFICE OF THE PRESIDENT." All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENT Office of the President of the Philippines Malacaang MALACAANG RECORDS OFFICE Manila, November 24, 2017 SECRETARY CARLOS G. DOMINGUEZ III Department of Finance Manila Sir: I have the honor to transmit for your information and guidance, a certified copy of Memorandum Circular No. 35 dated November 22, 2017 entitled "CLARIFYING AND REINFORCING EXISTING RULES AND REGULATIONS ON FOREIGN TRAVEL AUTHORITIES, TRAVEL ENTITLEMENTS, AND TRAVEL EXEMPTIONS, WHICH REQUIRE THE APPROVAL OF THE OFFICE OF THE PRESIDENT." For this purpose, all concerned departments shall undertake measures to disseminate said Memorandum Circular to your component units/bureaus, government-owned and controlled corporations including agencies attached to or under your administrative supervision. Thank you. Very truly yours, (SGD.) ATTY. CONCEPCION ZENY E. FERROLINO-ENAD Director III-Acting Head Memorandum C ircula r No. 35 November 22, 2017