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Circularizing the Implementing Rules and Regulations of Republic Act No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability, Amending for the Purpose Republic Act No. 7277, as Amended, Otherwise Known as the Magna Carta for Persons with Disability)

Revenue Memorandum Circular No. 104-16 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Oct 19, 2016

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October 19, 2016 REVENUE MEMORANDUM CIRCULAR NO. 104-16 SUBJECT : Circularizing the Implementing Rules and Regulations of Republic Act No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability, Amending for the Purpose Republic Act No. 7277, as Amended, Otherwise Known as the Magna Carta for Persons with Disability) TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all internal revenue officials, employees and others concerned, attached herewith, as Annex "A" hereof, is the Implementing Rules and Regulations of Republic Act No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability, Amending for the Purpose Republic Act No. 7277, as amended, Otherwise Known as the Magna Carta for Persons with Disability). All revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Implementing Rules and Regulations of Republic Act No. 10524 August 15, 2016.

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