BIR REVENUE MEMORANDUM CIRCULAR NO. 17-2013, February 15, 2013
CLARIFYING THE TAXES DUE FROM FINANCIAL OR TECHNICAL ASSISTANCE AGREEMENT (FTAA) CONTRACTORS DURING “RECOVERY PERIODS”
National Administrative Register February 15, 2013
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City