Circularizing Republic Act No. 11635 (An Act Amending Section 27 (B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes)

January 24, 2022 REVENUE MEMORANDUM CIRCULAR NO. 13-2022 SUBJECT : Circularizing Republic Act No. 11635, Entitled "An Act Amending Section 27 (B) of the N ationa l Internal Revenue Code of 1997, as Amended, and for Other Purposes" 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. 11635, entitled "An Act Amending Section 27 (B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes." 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. 11635 December 10, 2021