On 1 July 2016, the Philippine Commissioner of Internal Revenue issued Revenue Memorandum Circular (RMC) No. 69-2016, which suspends with immediate effect all revenue issuances issued during June 2016. The suspension is reportedly to allow the new Commissioner, Caesar R. Dulay, to review all "midnight issuances" issued by his predecessor. One of the main issuances suspended is Revenue Memorandum Order (RMO) 27-2016, which sets out new procedures for claiming tax treaty benefits on Philippine …