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I apologize, but I couldn't find any information regarding "Revenue Memorandum Circular No. 3-2024." It's possible that the circular you mentioned may not be widely known or may not exist. It's important to note that revenue memorandum circulars are typically issued by the tax authorities of a specific country and are subject to change over time.

If you have any other questions or need assistance with a different topic, please feel free to ask.
 

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