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[ BIR REVENUE MEMORANDUM CIRCULAR NO. 79-2014, October 31, 2014 ]
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 79-2014, October 31, 2014 ]
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National Administrative Register
December 12, 2014
CLARIFYING THE TAX TREATMENT OF STOCK OPTION PLANS AND OTHER OPTION PLANS
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 79-2014, October 31, 2014 ]