CIRCULARIZING THE FULL TEXT OF REPUBLIC ACT 10378 ENTITLED “AN ACT RECOGNIZING THE PRINCIPLE OF RECIPROCITY AS BASIS FOR THE GRANT OF INCOME TAX EXEMPTIONS TO INTERNATIONAL CARR…

National Administrative Register [ BIR REVENUE MEMORANDUM CIRCULAR NO. 40-2013, May 02, 2013 ]



Text Available at the Office of the National Administrative Register,
U.P. Law Complex, Diliman, Quezon City