Provision of R.A. No. 465, as Amended by R.A. No. 6511

July 14, 1988 REVENUE MEMORANDUM CIRCULAR NO. 39-88 SUBJECT : Provision of R.A. No. 465, as Amended by R.A. No. 6511 TO : All Revenue Officials and Employees For the information and guidance of all Officials and employees, quoted hereunder is the letter of the Commissioner, Professional Regulation Commission dated July 29, 1988: aisa dc June 29, 1988" "Hon. Vicente Jayme Secretary of Finance M a n i l a "S i r : "This refers to the provision of R.A. No. 465, as amended by R.A. No. 6511, requiring that the current annual registration or professional ID card of a registered professional shall be presented to the collection agent of the Bureau of Internal Revenue (now, City or Municipal Treasurer) when paying his professional tax and the registration number, date of issuance and the year shown on the card shall be indicated on the official receipt as evidence that the payor is authorized by law to practice the profession. "The annual registration or professional ID card issued to a registered professional is now valid for three (3) years from the year of its issuance and until his birthmonth following its expiry date indicated in the card. The extended validity up to birthmonth is a grace period granted to a defaulting professional. cd "The Commission earnestly requests your cooperation in seeing to it that the above mandatory provision of R.A. No. 465, as amended is fully complied with, to serve public interest and welfare. "Thank you. Yours truly, (Sgd.) Julio B. Francia, Jr. Commissioner" Please be guided accordingly. (SGD.) BIENVENIDO A. TAN, JR. Commissioner