Supplemental Issue of the Official Gazette Publishing Revenue Issuances
Revenue Memorandum Circular No. 07-87 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Mar 3, 1987
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March 3, 1987 REVENUE MEMORANDUM CIRCULAR NO. 07-87 SUBJECT : Supplemental Issue of the Official Gazette Publishing Revenue Issuances TO : All Concerned This supplemental issue of the Official Gazette incorporates all Revenue Regulations and Revenue Memorandum Circulars issued by the Bureau of Internal Revenue from March to December, 1986 to implement all Executive Orders, amend revenue rules and regulations and clarify the circularize existing revenue laws. This is in compliance with the Resolution of the Supreme Court in the case of Taada et. al., vs. Tuvera et. al., G.R. No. 63915, December 29, 1986 wherein it was held that as a condition for effectivity, all statutes as well as presidential decrees and executive orders promulgated pursuant to validly delegated legislative powers, including administrative rules and regulations implementing existing laws, shall be published. cd All these revenue issuances are presented in this supplemental issue to conveniently provide taxpayers, tax practitioners, students of taxation and the public in general with information on these past implementing rules and regulations. (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue
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