[ BIR REVENUE MEMORANDUM CIRCULAR NO. 18-2002, MAY 24, 2002, May 24, 2002 ]
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National Administrative Register November 15, 2001INTERPRETATION OF THE PERTINENT PROVISIONS OF SECTION 140 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 BY THE SUPREME COURT OF THE PHILIPPINES UNDER G.R. NO. 145275