CDA MEMORANDUM CIRCULAR NO. CSD-11-34, September 07, 2011
BIR REVENUE REGULATIONS NO. 12-2011 – REPORTORIAL REQUIREMENT FOR ESTABLISHMENTS LEASING OR RENTING OUT SPACES FOR COMMERCIAL ACTIVITIES
National Administrative Register September 7, 2011
* Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman,Quezon City.