[ BIR REVENUE MEMORANDUM CIRCULAR NO. 35-97, November 21, 1997 ]
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National Administrative Register May 15, 1997CLARIFICATION OF THE TERM “TAX CREDIT” UNDER SECTION 4(A) OF REPUBLIC ACT NO. 7432, OTHERWISE KNOWN AS THE “SENIOR CITIZENS ACT” VIS A VIS SECTION 2(I) OF REVENUE REGULATIONS NO…