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[ REVENUE MEMORANDUM CIRCULAR NO. 54-2018, July 18, 2018 ]
[ REVENUE MEMORANDUM CIRCULAR NO. 54-2018, July 18, 2018 ]
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National Administrative Register
CLARIFYING THE IMPOSITION OF PENALTIES AND INTEREST ON THE FILING OF AN AMENDED RETURN
[ REVENUE MEMORANDUM CIRCULAR NO. 54-2018, July 18, 2018 ]