No. of Issuance
|
Subject Matter
|
Date of Issue
|
RMC No. 1-2018
|
Prescribes the procedures on the use of Withholding Tax Table on Compensation Income and advises on the change of Creditable Withholding Tax Rate on certain income payments to individuals Digest | Full Text | WT Table |
January 5, 2018 |
RMC No. 2-2018
|
Provides the transition procedures for all taxpayers filing tax returns affected by the revised tax rates pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law) |
January 8, 2018 |
RMC No. 3-2018
|
Provides the transition procedures for all taxpayers affected by the revised tax rates on Documentary Stamp Tax pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law) |
January 9, 2018 |
RMC No. 4-2018
|
Provides transition procedures for all eFPS filers in filing tax return affected by the revised Excise Tax rates on cigars and cigarettes, petroleum products, automobiles, non-essential services (invasive cosmetics procedures), sweetened beverages and mineral products, pursuant to the provisions of the TRAIN Law Digest | Full Text |
January 11, 2018 |
RMC No. 5-2018
|
Publishes the full text of MC No. 36, entitled "Reminding All Government Offices, Agencies, and Instrumentalities, Including Government-Owned or -Controlled Corporations, State Universities and Colleges, and Local Government Units, to Comply with the Provisions of Republic Act No. 9184 Requiring Publication of Procurement Notices in their Respective Websites" |
January 16, 2018 |
RMC No. 6-2018
|
Prescribes the CY 2018 BIR Priority Programs |
January 16, 2018 |
RMC No. 7-2018
|
Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2017-2, entitled "Procedures Ensuring Quality of Validation/Assessment of Requirements for the Grant of the FY 2017 Performance-Based Bonus (PBB)" Digest | Full Text | MC No. 2017-2 |
January 16, 2018 |
RMC No. 8-2018
|
Publishes the full text of MC No. 35, entitled "Clarifying and Reinforcing Existing Rules and Regulations on Foreign Travel Authorities, Travel Entitlements, and Travel Tax Exemptions, which Require the Approval of the Office of the President" Digest | Full Text | Letter | MC No. 35 | Annex A | Annex B | Annex C |
January 16, 2018 |
RMC No. 9-2018
|
Prescribes the additional mandatory requirements for all Economic Zone Developers/Operators duly registered under the Philippine Economic Zone Authority for the processing of Electronic Certificate Authorizing Registration Digest | Full Text |
January 17, 2018 |
RMC No. 10-2018 | Clarifies the time of withholding and remittance of taxes withheld by Withholding Agents including National Government Agencies and Instrumentalities, Local Government Units and Government-Owned and-Controlled Corporations provided under Sec. 4 of RR No. 12-2001 Digest | Full Text |
January 31, 2018 |
RMC No. 11-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2017 Digest | Full Text | Annex |
February 22, 2018 |
RMC No. 12-2018 | Clarifies the nature and extent of the power of the Commissioner of Internal Revenue to obtain information under Section 5 of the NIRC of 1997, as amended, vis-a-vis Attorney-Client and Accountant-Client privilege Digest | Full Text |
February 22, 2018 |
RMC No. 13-2018 | Clarifies certain provisions of RAO No. 5-2017 relative to the approval and/or signing of Certificates of Zonal Values of Real Properties Digest | Full Text |
March 1, 2018 |
RMC No. 14-2018 | Directs the Client Support Service to monitor the Compliance Section under the Revenue District Office Digest | Full Text |
March 1, 2018 |
RMC No. 15-2018 | Circularizes the Competency-Based Job Descriptions of Revenue Officer I-IV and Chief Revenue Officer II positions under the Assessment and Collection Sections of the Revenue District Offices Digest | Full Text | JDs |
March 5, 2018 |
RMC No. 16-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of January 2018 Digest | Full Text |
March 6, 2018 |
RMC No. 17-2018 | Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) Digest | Full Text | Annex A.1 | Annex A.1.1 | Annex A.1.2-A.1.12 | Annex A.2 | Annex B | Annex C | Annex D | Annex E | Annex F |
March 8, 2018 |
RMC No. 18-2018 | Circularizes DO No. 011-2018 issued by the DOF relative to the accreditation of importers and customs broker Digest | Full Text |
March 9, 2018 |
RMC No. 19-2018 | Clarifies the basis for the computation of Capital Gains Tax and Documentary Stamp Taxes in sale transactions of real property previously mortgaged at a value higher than its zonal or fair market value Digest | Full Text |
March 19, 2018 |
RMC No. 20-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2018 Digest | Full Text |
April 4, 2018 |
RMC No. 21-2018 | Circularizes Memorandum No. 016-2018 regarding the imposition of surcharge, interest and compromise penalty for filing of an amended tax return Digest | Full Text | Annex |
April 5, 2018 |
RMC No. 22-2018 | Publishes the Daily Minimum Wage Rates in Region 1 pursuant to Wage Order No. RB1-19 Digest | Full Text | Summary |
April 10, 2018 |
RMC No. 23-2018 | Notifies the loss of one (1) set of used but unissued BIR Form No. 2313-R - Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real Properties Digest | Full Text |
April 13, 2018 |
RMC No. 24-2018 | Prescribes the guidelines in filing, receiving and processing of 2017 Income Tax Returns including its attachments Digest | Full Text | Annex A | Annexes B1-B5 |
April 13, 2018 |
RMC No. 25-2018 | Notifies the loss of five (5) sets of unused BIR Form No. 0535 - Taxpayer Information Sheet Digest | Full Text |
April 19, 2018 |
RMC No. 26-2018 | Circularizes the Revised BIR Form No. 2551Q (Quarterly Percentage Tax Return) January 2018 (ENCS) Digest | Full Text | Annex A | Guidelines |
April 25, 2018 |
RMC No. 27-2018 | Circularizes the new and revised BIR Forms affected by the TRAIN Law Digest | Full Text | 1601-EQ | 1601-EQ/Guidelines | 1601-FQ | 1601-FQ/Guidelines | 1602-Q | 1603-Q | 1601-C |
April 27, 2018 |
RMC No. 28-2018 | Advises taxpayers to disregard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPS Digest | Full Text |
April 30, 2018 |
RMC No. 29-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2018 Digest | Full Text | Annex A |
May 2, 2018 |
RMC No. 30-2018 | Amends the documentary requirements for new business registrants Digest | Full Text | Annex A1 - A3 |
May 3, 2018 |
RMC No. 31-2018 | Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to the unavailability of the eFPS Digest | Full Text |
May 9, 2018 |
RMC No. 32-2018 | Prescribes and circularizes the Revised BIR Form No. 1701Q (Quarterly Income Tax Return) January 2018 (ENCS) Digest | Full Text | 1701Q | 1701Q/Guide |
May 9, 2018 |
RMC No. 33-2018 | Notifies the entry into force, effectivity and applicability of the Renegotiated Philippines-Thailand Double Taxation Convention Digest | Full Text |
May 17, 2018 |
RMC No. 34-2018 | Notifies the entry into force, effectivity and applicability of the Philippines-Sri Lanka Double Taxation Agreement Digest | Full Text |
May 17, 2018 |
RMC No. 35-2018 | Notifies the loss of triplicate copy from one (1) set of unused BIR Form No. 0423-Apprehension Slip Digest | Full Text |
May 18, 2018 |
RMC No. 36-2018 | Extends the validity period of Certificate of Accreditation issued to developers/dealers/suppliers/vendors/pseudo-suppliers of Cash Register Machines (CRM), Point-of-Sale (POS) Machines and/or other sales machine/receipting software Digest | Full Text |
May 21, 2018 |
RMC No. 37-2018 | Publishes the Daily Minimum Wage Rates in Region XII pursuant to Wage Order No. RB No. 20 Digest | Full Text |
May 23, 2018 |
RMC No. 38-2018 | Reiterates the guidelines in registration, updates and other tax compliance requirements of candidates, political parties/party list groups and campaign contributors Digest | Full Text |
May 23, 2018 |
RMC No. 39-2018 | Reiterates the imposition of Value-Added Tax on goods disposed of or existing as of the date of change in or cessation of status of a person as VAT-Registered taxpayer Digest | Full Text |
May 24, 2018 |
RMC No. 40-2018 | Institutionalizes the BIR Social Media Fan Pages/Profiles Digest | Full Text |
May 24, 2018 |
RMC No. 41-2018 | Clarifies the issuance of Taxpayer Identification Number (TIN) for corporations relative to its corporate term under the Corporation Code of the Philippines Digest | Full Text |
May 24, 2018 |
RMC No. 42-2018 | Suspends the use of the Update of Exemption of Employees (UEE) Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employee's Information) and 2305 Batch File Validation Module Digest | Full Text |
May 25, 2018 |
RMC No. 43-2018 | Creates a fast lane in the RDOs for all One-Time Transactions (ONETT) involving simple transactions Digest | Full Text |
May 28, 2018 |
RMC No. 44-2018 | Publishes the Daily Minimum Wage Rates in Region IV-A pursuant to Wage Order No. RB IVA-18 Digest | Full Text |
June 5, 2018 |
RMC No. 45-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2018 Digest | Full Text | Annex A |
June 5, 2018 |
RMC No. 46-2018 | Circularizes the Ruling on the proper interpretation of Section 214 of the National Internal Revenue Code of 1997, as Amended Digest | Full Text |
June 5, 2018 |
RMC No. 47-2018 | Circularizes the revised format of reports required to be submitted by the Revenue Regions to the Internal Affairs Service Digest | Full Text | Annex A-A4 | Annex B | Annex C-C1 | Annex D | Monthly Report | |
June 6, 2018 |
RMC No. 48-2018 | Prescribes the processing time of One-Time Transactions for the issuance of Electronic Certificate Authorizing Registration (eCAR) Digest | Full Text |
June 6, 2018 |
RMC No. 49-2018 | Publishes the full text of MO No. 23, entitled "Renewing the Travel Tax Exemption Policy to Travellers Departing from all International Airports and Seaports in Mindanao and Palawan to Any Destination in the Brunei Darussalam-Indonesia-Malaysia-Philippines-East ASEAN Growth Area (BIMP-EAGA)" Digest | Full Text | MO No. 23 |
June 8, 2018 |
RMC No. 50-2018 | Provides clarifications on certain provisions of RR Nos. 8-2018 and 11-2018 implementing the Income Tax provisions of RA No. 10963 (TRAIN Act) Digest | Full Text |
June 8, 2018 |
RMC No. 51-2018 | Amends RMC 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, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial Institutions Digest | Full Text | Annex A1 | Annex A2 | Annex B | Annex C | Annex D | Annex E | Annex F | |
June 11, 2018 |
RMC No. 52-2018 | Notifies the loss of one (1) pad of unused BIR Form No. 2524-Revenue Official Receipt Digest | Full Text |
June 20, 2018 |
RMC No. 53-2018 | Amends RMC No. 17-2018, specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 Digest | Full Text |
June 21, 2018 |
RMC No. 54-2018 | Clarifies the imposition of penalties and interest on the filing of an amended return Digest | Full Text |
June 21, 2018 |
RMC No. 55-2018 | Clarifies the functions of the Office of the Regional Director relative to the approval and signing of decisions on Administrative Cases under Revenue Administrative Order (RAO) No. 3-2014, as amended by RAO No. 4-2017 Digest | Full Text |
June 21, 2018 |
RMC No. 56-2018 | Circularizes the full text of RA No. 11032, "An Act Promoting Ease of Doing Business and Efficient Delivery of Government Service, Amending for the Purpose Republic Act No. 9485, Otherwise Known as the Anti-Red Tape Act of 2007, and for Other Purposes". Otherwise Known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018" Digest | Full Text |RA 11032 |
June 26, 2018 |
RMC No. 57-2018 | Notifies the loss of ten (10) sets of unused BIR Form No. 0423-Apprehension Slip Digest | Full Text |
July 3, 2018 |
RMC No. 58-2018 | Notifies the entry into force, effectivity and applicability of the Philippines-Mexico Double Taxation Agreement Digest | Full Text |
July 3, 2018 |
RMC No. 59-2018 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2018-1 issued by the Department of Budget and Management, titled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for Fiscal Year 2018" Digest | Full Text | MC No. 2018-1 |
July 3, 2018 |
RMC No. 60-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2018 Digest | Full Text | Annex A |
July 4, 2018 |
RMC No. 61-2018 | Notifies the loss of one (1) set of unused BIR Form No. 0535 - Taxpayer Information Sheet Digest | Full Text |
July 5, 2018 |
RMC No. 62-2018 | Clarifies the requirements on the withdrawal from the bank deposit account/s of a deceased depositor/joint depositor without the required Electronic Certifcate Authorizing Registration Digest | Full Text |
July 10, 2018 |
RMC No. 63-2018 | Circularizes the full text of Department Administrative Order No. 16-01 Series of 2016 issued by the Department of Trade and Industry relative to the registration of Barangay Micro Business Enterprises Digest | Full Text | DAO 16-01 | Annex 1 | Annex 2 |
July 20, 2018 |
RMC No. 64-2018 | Circularizes the Civil Service Commission (CSC) Resolution No. 1800646 re: Qualification Standards (QS) for Revenue Officer I to IV Positions in the Compliance Section of the Revenue District Offices in the BIR Regional Offices Digest | Full Text | Res No. 1800646 |
July 24, 2018 |
RMC No. 65-2018 | Circularizes the full text of DOF-DBM-DTI-BOI Joint Administrative Order No. 01-2015 providing the "Guidelines for the Payment Certificate Mechanism to Implement the Fiscal Support for the Comprehensive Automotive Resurgence Strategy (CARS) Program under Executive Order No. 182, Series of 2015" Digest | Full Text | JAO No. 01-2015 |
July 26, 2018 |
RMC No. 66-2018 | Notifies the loss of three (3) sets of unused BIR Form No. 0535-Taxpayer Information Sheet Digest | Full Text |
August 7, 2018 |
RMC No. 67-2018 | Notifies the loss of twelve (12) sets of unused BIR Form No. 0535-Taxpayer Information Sheet Digest | Full Text |
August 10, 2018 |
RMC No. 68-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2018 Digest | Full Text | Annex |
August 22, 2018 |
RMC No. 69-2018 | Publishes the full text of the Inter-Agency Task Force Circular Letter No. 2018-8, Prescribing Guidelines on the Conduct of Early Procurement for the Fiscal Year 2019 National Expenditure Program Digest | Full Text | Circular Letter | Annex A | Annex B |
August 22, 2018 |
RMC No. 70-2018 | Circularizes the revised BIR Form No. 1306 (Declaration of Forfeiture of Real Property) and the Affidavit of Consolidation of Title of Absolutely Forfeited Property in Favor of the Republic of the Philippines Digest | Full Text | Annex A | Annex B |
August 22, 2018 |
RMC No. 71-2018 | Enjoins BIR offices to participate in the celebration of the 16th Anniversary of the Development Policy Research Month Digest | Full Text | PIDS | Proc. No. 247 | Theme |
August 29, 2018 |
RMC No. 72-2018 | Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documents Digest | Full Text | Annex A | Annex B1 | Annex B2 | Annex B3 | Annex C |
August 30, 2018 |
RMC No. 73-2018 | Prescribes the use of the new BIR Form Nos. 0619-E [Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)] and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) both January 2018 Version Digest | Full Text | BIR Form 0619-E | Guide | BIR Form 0619-F | Guide |
August 31, 2018 |
RMC No. 74-2018 | Notifies the loss of original copy from one (1) unused set of BIR Form No. 2524-Revenue Official Receipt Digest | Full Text |
September 5, 2018 |
RMC No. 75-2018 | Highlights the mandatory statutory requirement and function of a Letter of Authority Digest | Full Text |
September 5, 2018 |
RMC No. 76-2018 | Notifies the loss of several BIR Accountable Forms Digest | Full Text |
September 6, 2018 |
RMC No. 77-2018 | Enjoins all BIR officials and employees to participate in the celebration of the 29th National Statistics Month Digest | Full Text | PSA | Streamer |
September 6, 2018 |
RMC No. 78-2018 | Provides guidelines on the registration of Philippine Offshore Gaming Operators and its accredited service providers Digest | Full Text |
September 7, 2018 |
RMC No. 79-2018 | Publishes the full text of Republic Act No. 11055 entitled "An Act Establishing the Philippine Identification System" Digest | Full Text | RA No. 11055 |
September 7, 2018 |
RMC No. 80-2018 | Publishes the full text of the Government Quality Management Committee Memorandum Circular No. 2018-1, entitled "Guidelines on the Validation of the ISO 9001:2015 Quality Management System Certification as a Requirement for the Grant of the FY 2018 Performance-Based Bonus" Digest | Full Text | GQMC MC No. 2018-1 |
September 7, 2018 |
RMC No. 81-2018 | Notifies the loss of quadruplicate copy from one (1) unused set of BIR Form No. 2313-R - Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real Properties Digest | Full Text |
September 14, 2018 |
RMC No. 82-2018 | Supplements the People's Freedom of Information (FOI) Manual of the BIR Digest | Full Text|Annex A|Annex B|Annex C |
September 28, 2018 |
RMC No. 83-2018 | Circularizes the letter issued by the Microfinance NGOs Regulatory Council relative to the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 (Microfinance NGOs Act) Digest | Full Text | Letter| List |
October 1, 2018 |
RMC No. 84-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2018 Digest | Full Text | Annex |
October 1, 2018 |
RMC No. 85-2018 | Clarifies certain issues relative to the issuance of Electronic Certificate Authorizing Registration (eCAR) for transferring real properties with the Land Registration Authority Digest | Full Text |
October 1, 2018 |
RMC No. 86-2018 | Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under RR No. 11-2018 Digest | Full Text |
October 11, 2018 |
RMC No. 87-2018 | Publishes the full text of RA No. 10295, entitled "An Act Renewing for another Twenty-Five (25) Years the Franchise Granted to Republic Broadcasting System, Inc., Presently Known as GMA Network, Inc., Amending for the Purpose Republic Act No. 7252, Entitled "An Act Granting the Republic Broadcasting System, Inc. a Franchise to Construct, Install, Operate and Maintain Radio and Television Broadcasting Stations in the Philippines" Digest | Full Text | RA No. 10295 |
October 11, 2018 |
RMC No. 88-2018 | Announces the availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS) Digest | Full Text | BIR Form No. 2000 | Guidelines |
October 16, 2018 |
RMC No. 89-2018 | Notifies the loss of four (4) sets of unused BIR Form No. 0535 - Taxpayer Information Sheet Digest | Full Text |
October 18, 2018 |
RMC No. 90-2018 | Notifies the loss of one (1) pad of unused BIR Form No. 19.14 - Apprehension Receipt Digest | Full Text |
October 26, 2018 |
RMC No. 91-2018 | Prescribes the policies, guidelines and procedures relative to the use of the eREG System by Microfinance Non-Government Organizations in the issuance of TIN to their clients Digest | Full Text| Annex A| Annex B| Annex C| Annex D |
October 26, 2018 |
RMC No. 92-2018 | Clarifies the filing of tax returns of accredited Microfinance Non-Government Organizations Digest | Full Text | |
November 5, 2018 |
RMC No. 93-2018 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.2 Digest | Full Text | |
November 5, 2018 |
RMC No. 94-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of September 2018 Digest | Full Text | Annex |
November 6, 2018 |
RMC No. 95-2018 | Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Philippine National Bank Digest | Full Text |
November 12, 2018 |
RMC No. 96-2018 | Clarifies the provisions to be included in RMC No. 50-2018 for the implementation of RA No. 10963 (TRAIN Law) Digest | Full Text |
November 29, 2018 |
RMC No. 97-2018 | Publishes the Daily Minimum Wage Rates in National Capital Region pursuant to Wage Order No. NCR-22 Digest | Full Text |
December 3, 2018 |
RMC No. 98-2018 | Reiterates the mandate to use the eBIRForms by identified taxpayers and announces the availability of additional filing and payment option through the services of Tax Software Providers Digest | Full Text |
December 5, 2018 |
RMC No. 99-2018 | Clarifies certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008) Digest | Full Text |
December 7, 2018 |
RMC No. 100-2018 | Circularizes the Consolidated Price of Sugar at Millsite for the month of October 2018 Digest | Full Text | Annex |
December 10, 2018 |
RMC No. 101-2018 | Notifies the loss of eight (8) sets of unused BIR Form No. 0535 - Taxpayer Information Sheet Digest | Full Text |
December 11, 2018 |
RMC No. 102-2018 | Amends further RMC No. 17-2018, specifically the deadline for processing of pending VAT refund/credit claims filed prior to effectivity of RMC No. 54-2014 Digest | Full Text |
December 11, 2018 |
RMC No. 103-2018 | Notifies the loss of triplicate copy of eleven (11) sets of used and issued BIR Form No. 2313-R - Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real Properties Digest | Full Text |
December 18, 2018 |
RMC No. 104-2018 | Notifies the loss of several BIR Accountable Forms Digest | Full Text |
December 18, 2018 |
RMC No. 105-2018 | Clarifies the payment of Excise Tax on Domestic Coal pursuant to the provisions of Revenue Regulations (RR) No. 1-2018, amending for the purpose RR No. 13-94 Digest | Full Text |
December 19, 2018 |
RMC No. 106-2018 | Publishes the full text of Memorandum Circular No. 53 entitled “Directing All Government Offices, Agencies and Instrumentalities, Including Government-Owned or –Controlled Corporations and State Universities and Colleges, to take an active role in Anti-Illegal Drugs Campaign” Digest | Full Text |
December 21, 2018 |
RMC No. 107-2018 | Amends RMC No. 43-2018 regarding the creation of Fast Lane for all One-Time Transactions (ONETT) involving simple transaction Digest | Full Text |
December 28, 2018 |