BIR REVENUE MEMORANDUM ORDER NO. 38-2014, December 05, 2014
PRESCRIBING THE UNIFORM POLICIES AND GUIDELINES ON THE IMPLEMENTATION OF CASH DISBURSEMENT FOR TAX REFUNDS THRU THE TRUST RECEIPT FUND
National Administrative Register December 5, 2014
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City
Adopted: 05 December 2014