Bureau of Internal Revenue (BIR) Revenue Memorandum Circular No. 51-2018 dated June 8, 2018, "Amending Revenue Memorandum Circular No. 69-2017 re: Registration and Compliance Requirements of Individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units (LGUs), State Colleges and Universities, including Government-Owned and/or –Controlled Corporations (GOCCs) and Government Financial Institutions (GFIs)."