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[ BIR REVENUE REGULATIONS NO. 2-2001, February 12, 2001 ]
[ BIR REVENUE REGULATIONS NO. 2-2001, February 12, 2001 ]
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National Administrative Register
IMPLEMENTING THE PROVISION ON IMPROPERLY ACCUMULATED EARNINGS TAX UNDER SECTION 29 OF THE TAX CODE OF 1997
[ BIR REVENUE REGULATIONS NO. 2-2001, February 12, 2001 ]