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Circularizing Memorandum No. 016-2018 dated March 15, 2018

Revenue Memorandum Circular No. 021-18 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Apr 2, 2018

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April 2, 2018 REVENUE MEMORANDUM CIRCULAR NO. 021-18 SUBJECT : Circularizing M emorandu m No. 016-2018 dated March 15, 2018 Regarding the Imposition of S urcharg e, Interest and Compromise Penalty for Filing of an Amended Tax Return TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all internal revenue officials, employees and others concerned, attached as Annex "A" hereof is the copy of Memorandum No. 016-2018 dated March 15, 2018 regarding the imposition of surcharge, interest and compromise penalty for filing of an amended tax return. All internal revenue officials and employees are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A BIR M emorandu m 016-18 March 15, 2018

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