[ BIR Revenue Regulations No. 1-2015, January 05, 2015 ]

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National Administrative Register
FURTHER AMENDMENTS TO REVENUE REGULATIONS NOS. 2-98 AND 3-98, AS LAST AMENDED BY REVENUE REGULATIONS NOS. 5-2008, 5-2011, WITH RESPECT TO “DE MINIMIS BENEFITS”
[ BIR Revenue Regulations No. 1-2015, January 05, 2015 ]