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[ BIR MEMORANDUM CIRCULAR NO. 02-2003, January 06, 2003 ]
[ BIR MEMORANDUM CIRCULAR NO. 02-2003, January 06, 2003 ]
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National Administrative Register
CLARIFYING CERTAIN ISSUES RELATIVE TO THE STAGGERED FILING OF RETURNS PURSUANT TO REVENUE REGULATIONS NO. 26-2002.
[ BIR MEMORANDUM CIRCULAR NO. 02-2003, January 06, 2003 ]