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[ BIR REVENUE MEMORANDUM CIRCULAR NO. 77-2012, November 22, 2012 ]
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 77-2012, November 22, 2012 ]
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Title
National Administrative Register
CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 14-2012 ON THE PROPER TAX TREATMENT OF INTEREST INCOME EARNINGS ON FINANCIAL INSTRUMENTS AND OTHER RELATED TRANSACTIONS
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 77-2012, November 22, 2012 ]