CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 14-2012 ON THE PROPER TAX TREATMENT OF INTEREST INCOME EARNINGS ON FINANCIAL INSTRUMENTS AND OTHER RELATED TRANSACTIONS
National Administrative Register [ BIR REVENUE MEMORANDUM CIRCULAR NO. 77-2012, November 22, 2012 ]
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City