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Publishing the Full Text of Republic Act No. 11171 entitled "An Act Converting the Dr. Emilio B. Espinosa, Sr. Memorial State College of Agriculture and Technology (DEBESMSCAT) in the Municipality of Mandaon, Province of Masbate, into a State University to be known as the Dr. Emilio B. Espinosa, Sr.-Masbate State University (DEBESMSU), and Appropriating Funds Therefor"

Revenue Memorandum Circular No. 025-19 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Feb 14, 2019

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February 14, 2019 REVENUE MEMORANDUM CIRCULAR NO. 025-19 SUBJECT : Publishing the Full Text of Republic Act No. 1 117 1 entitled "An Act Converting the Dr. Emilio B. Esp inosa, Sr. Memorial State College of Agriculture and Technology (DEBESMSCAT) in the Municipality of Manda on, Province of Masbate, into a State University to be known as the Dr. Emilio B. Espinosa, Sr.-Masbate State University (DEBESMSU), and Appropriating Funds Therefor" 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 January 29, 2019 from Atty. Concepcion Zeny E. Ferrolino-Enad, Director IV of Malacaang Records Office and a certified copy of Republic Act No. 11171 which was approved on January 3, 2019 entitled "AN ACT CONVERTING THE DR. EMILIO B. ESPINOSA, SR. MEMORIAL STATE COLLEGE OF AGRICULTURE AND TECHNOLOGY (DEBESMSCAT) IN THE MUNICIPALITY OF MANDAON, PROVINCE OF MASBATE, INTO A STATE UNIVERSITY TO BE KNOWN AS THE DR. EMILIO B. ESPINOSA, SR.-MASBATE STATE UNIVERSITY (DEBESMSU), AND APPROPRIATING FUNDS THEREFOR." All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible. DHESca Date Issued: February 21, 2019. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENTS Office of the President of the Philippines Malacaang Malacaang Records Office Manila, January 29, 2019 COMMISSIONER CAESAR R. DULAY Bureau of Internal Revenue Diliman, Quezon City Sir: I have the honor to transmit for your information and guidance, a certified copy of Republic Act No. 11171 which was approved on January 3, 2019 entitled " AN ACT CONVERTING THE DR. EMILIO B. ESPINOSA, SR. MEMORIAL STATE COLLEGE OF AGRICULTURE AND TECHNOLOGY (DEBESMSCAT) IN THE MUNICIPALITY OF MANDAON, PROVINCE OF MASBATE, INTO A STATE UNIVERSITY TO KNOWN AS THE DR. EMILIO B. ESPINOSA, SR.-MASBATE STATE UNIVERSITY (DEBESMSU), AND APPROPRIATING FUNDS THEREFOR ." HTcADC Thank you. Very truly yours, (SGD.) ATTY. CONCEPCION ZENY E. FERROLINO-ENAD Director IV Republic Act No. 1 117 1 January 3, 2019

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