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Circularizing the Implementing Rules and Regulations of the Maharlika Investment Fund Act of 2023 (Republic Act No. 11954)

Revenue Memorandum Circular No. 113-2023 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Oct 17, 2023

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October 17, 2023 REVENUE MEMORANDUM CIRCULAR NO. 113-2023 SUBJECT : Circularizing the Implementing Rules and Regulations of the Maharlika Investment Fund Act of 2023 (Republic Act No. 11954) TO : All Internal Revenue Officials, Employees, Others Concerned For the information and guidance of all internal revenue official, employees, and others concerned, attached as Annex "A" hereof is the copy of the Implementing Rules and Regulations of the Maharlika Investment Fund Act of 2023 (Republic Act No. 11954). HTcADC All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue ANNEX A Implementing Rules and R egulation s of the Maharlika Investment Fund Act of 2023 (Republic Act No. 1 195 4) August 22, 2023

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