CIRCULARIZING THE FULL TEXT OF JOINT RULES AND REGULATION IMPLEMENTING ARTICLES 60, 61 AND 144 OF REPUBLIC ACT NO. 9520, OTHERWISE KNOWN AS THE “PHILIPPINE COOPERATIVE CODE OF 2…
National Administrative Register [ BIR MEMORANDUM CIRCULAR NO. 12-2010, February 11, 2010 ]
Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City
Adopted: 11 February 2010