BIR REVENUE MEMORANDUM CIRCULAR NO. 77-2012, November 22, 2012
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 November 22, 2012
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City