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Circularizing Republic Act No. 11448, Entitled "An Act Expanding Access to Educational Services through the Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor"

Revenue Memorandum Circular No. 099-20 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Sep 16, 2020

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September 16, 2020 REVENUE MEMORANDUM CIRCULAR NO. 099-20 SUBJECT : Circularizing Republic Act No. 11448, Entitled "An Act Expanding Access to Educational Services through the Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor" 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 Republic Act No. 11448, entitled "An Act Expanding Access to Educational Services Through the Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor." All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Republic Act No. 11448 August 28, 2019

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