BIR REVENUE MEMORANDUM CIRCULAR NO. 3-2013, January 08, 2013
CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 17-2012 IMPLEMENTING THE PROVISIONS OF REPUBLIC ACT NO. 10351 AS WELL AS THE PROVISIONS OF REVENUE MEMORANDUM CIRCULAR Nā¦
National Administrative Register January 8, 2013
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City