Circularizing the Full Text of DOF-DBM-COA Joint Circular No. 001-2018 on the Use of Fuel Marking Program Funds of the Department of Finance (DOF), Department of Budget and Management (DBM) and Commission on Audit (COA) Entitled "Rules and Regulations Implementing Section 148-A, Subsection (h), Chapter V of the National Internal Revenue Code (NIRC), as Amended, on the Use of Fuel Marking Program Funds"

May 21, 2019 REVENUE MEMORANDUM CIRCULAR NO. 062-19 SUBJECT : Circularizing the Full Text of DOF-DBM-COA Joint Circular No. 001-2018 on the Use of Fuel Marking Program Funds of the Department of Finance (DOF), Department of Budget and Management (DBM) and Commission on Audit (COA) Entitled "Rules and Regulations Implementing Section 148-A, Subsection (h), Chapter V of the National Internal Revenue Code (NIRC), as Amended, on the Use of Fuel Marking Program Funds" TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all internal revenue officials, employees and others concerned, attached herewith as Annex "A" is the full text of Joint Circular No. 001-2018 jointly issued by the DOF, DBM and COA, prescribing the procedures and guidelines for the collection and disbursement of the Fuel Marking Fees collected in connection with the implementation of the Fuel Marking Program (FMP) under Section 148-A of the National Internal Revenue Code (NIRC), as amended. DHITCc All 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 DOF-DBM-COA Joint Circular No. 001-18 October 2, 2018