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[ BIR REVENUE MEMORANDUM CIRCULAR NO. 3-2001, January 31, 2001 ]
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 3-2001, January 31, 2001 ]
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National Administrative Register
DELEGATION OF AUTHORITY TO REGIONAL DIRECTORS TO ISSUE CERTAIN RULINGS WITH ESTABLISHED PRECEDENTS
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 3-2001, January 31, 2001 ]