[ BIR REVENUE MEMORANDUM ORDER NO. 31-91, September 17, 1991 ]

Year

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National Administrative Register
PROCEDURES ON THE RECEIPT, TRANSMITTAL AND PROCESSING OF VAT RETURNS/ATAPS PAID TO COLLECTION OFFICERS (COS) UNDER THE NEW PAYMENT CONTROL SYSTEM (NPCS)
[ BIR REVENUE MEMORANDUM ORDER NO. 31-91, September 17, 1991 ]