BIR REVENUE MEMORANDUM CIRCULAR NO. 21-2013, February 28, 2013
AMENDING REVENUE MEMORANDUM CIRCULAR (RMC) NO. 57-2011, ENTITLED “REVISED FORMS NO. 1700, 1701, AND 1702”
National Administrative Register February 28, 2013
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City