BIR REVENUE MEMORANDUM CIRCULAR NO. 91-2012, December 28, 2012
SUPPLEMENT TO REVENUE MEMORANDUM CIRCULAR NO. 63-2012 ON INVOICING AND RECORDING OF INCOME PAYMENTS FOR MEDIA ADVERTISING PLACEMENTS
National Administrative Register December 28, 2012
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City