May 072014
DÉJÀ VU, a French phrase which literally means “already seen”, is the phenomenon of having the strong sensation that an event or experience currently being experienced has been experienced before, whether it has actually happened or not. This is the sensation I had when the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular No. (RMC) 16-2014, announcing the effectivity of the Philippines-Nigeria tax treaty.