[ BIR REVENUE MEMORANDUM CIRCULAR NO. 47-92, October 15, 1992 ]
-
National Administrative Register March 11, 1991CLARIFICATION ON THE EFFECT OF THE RESOLUTION OF THE COURT OF APPEALS IN THE CASE OF COMMISSIONER OF INTERNAL REVENUE VS. HON. ANDRES B. REYES, ETC., AND JOSEFINA LEAL, CA-G.R. …