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SLfBJECT: Cl:irifies the Provisions to 1,.r Jr;iitcied 1n ll.,:r'enue lt4eniorandi:m Circr-rlar (l,i-l'zl 1' 1

Nc. 50-2018 for the Impl:n lrtati,ln ci ,R:public Act (R.A ) 1..o. 1096-: or the
TRAIN Lar,v

TO : All Intemal llevenue Office:-. arr,J Otliers rCr:ncerned

In the implementation of the subject 1a1;r'. Itl\i'1C .\o. i0-101 8 vras issued to iiidress the fleclLLertil'
asked questions during the various briefir:gs:reld relarive 10 the said la-,r,,. I-hei"e i16,u,€ver.
'1's1s.
further queries uirich r.r,ere often raised bl:, r,r--ri:h v,ire no, pait c'f the TRAII'J la,,r, ,[hr-rs. i-hete is
a need to go over ihose questions/answer:, 1l .i;::r 1.i-le sanLe r1.N4C :,ince it u,'as issued sper:ificaliv to
clarify the provisions,cf the TR{IN Law t,..'t,:i it.s :;ubs;ecpreilt implcr.'lentirq r€)\13n.re rerlularions.

In vier.r,of the foregoing, the irnplemclta"i,r,n,ll't.rre ptfiinent provision,; uitler F-N4C ),lti. i0-
2018 relative to tl:re group health insr-rrance':,::rirlums, (Qj.7 t!:l) anci ,Jirectoi:'s li<::s .Q341,q34')" rvhich
were not affectecl b,,v the provisions of the 'r- ii 1,, il'l |i-:lt;v. a:'r: heretr ,, deletcci fii- .l IP.MC ,5 0-2() 1 8.

A11 internal revenne officials and emp.c-r€:rS zrr3 en,oincd to sive this Clirr:r"riat ?s vu'ide a
publlcity as posslble.

BilREAU CoF lll

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RECO]RDS ML, T.D IVISION

BU.REAU OF INTERNAL REVENUE

INTERNAL COIIIIilUNICATIONS DIVISION

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