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[ BIR REVENUE MEMORANDUM CIRCULAR NO. 3-2012, January 11, 2012 ]
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 3-2012, January 11, 2012 ]
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National Administrative Register
TAX IMPLICATIONS OF GENERAL PROFESSIONAL PARTNERSHIP
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 3-2012, January 11, 2012 ]