It has been observed that the provisions of Memorandum Circular No. 88-044 dated 22 January 1988 and Memorandum Circular No. 88-063 dated 15 August 1988 are not uniformly implemented in the different regions of this Office.

In view hereof, the implementation of MC-88-044 and MC-88-063 is reiterated and proper compliance of everyone is hereby enjoined.

For your information and guidance.

Adopted: 18 May 2005

(SGD.) ANNELI R. LONTOC
Assistant Secretary