BIR REVENUE REGULATIONS NO. 18-2005, October 12, 2005
ENHANCED VOLUNTARY ASSESSMENT PROGRAM (EVAP) FOR TAXABLE YEAR 2004 AND PRIOR YEARS UNDER CERTAIN CONDITIONS
National Administrative Register October 12, 2005
Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City
Adopted: 12 Oct. 2005