REPL BLI('OF tHE PHILIPPINTTS

DEP,{ RT\1I:NT OF FINANCE,

T]TIREA T] O F TNTTIRNA T- REVT]N T]T]
Qu.lzx tlitl'

TAl" rtr lllt\/[fi(]Il.\a

SUtsJECT: Ret'enue Memorandum Ci ::ulrr rffLlvlC]) ];o. ![5-_t0l8on t]-: l)rovirsions tc, oe
Included in F'.N4C No. 50-2 [,i 1:r trr,: ].1nr1t'mentaiion of ftep,irli: 1,ct (R.A .i No.
l0')53 or the TRAIN Lau,

Relativetosrrbject.anI,IMCwasissue e*l ringc,rit.,ll3:,t'.ons/;rnswersirrclr-<ledinl{lvtCho.50-

2018 on the matters ol'group health insura':i:r: 1r 'lnlirr:nl n0ri direr: ,:r's f'et:s u'trLr:t rverr: no, atlbcted
by ihe TRAII{ l,aw. All r,axpayers are t,-:ri:t,,,, ac,r.isec llat in srr t-ar ar; lhr::c)'.\\'o (2) iss,-res are
concerned. their treatrnent shall remain th, siitnr.'as tiat trerfore th;: issuance r: .RMrl \o. 50.1()18.
In other words, status quo is hereby'mair ,rirr.:,: (i.c tat:1x:1,ers' it_{ trealmelll pl.ior t<t thc'tIUfiN
Law).

For your information.

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CAE:i.{l,t R. DTULAI'
(lomr rission,:r ol' nt:rnal Rer enue

0213 0 1

November 28,2A18

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