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[ BIR REVENUE MEMORANDUM CIRCULAR NO. 46-99, June 18, 1999 ]
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 46-99, June 18, 1999 ]
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Title
National Administrative Register
COMPUTATION OF THE CIVIL PENALTIES, CONSISTING OF SURCHARGE AND INTEREST, INCIDENT TO DEFICIENCY OR DELINQUENCY INTERNAL REVENUE TAXES, PURSUANT TO SECTION 248 AND 249 OF THE NA…
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 46-99, June 18, 1999 ]