BIR REVENUE MEMORANDUM CIRCULAR NO. 9-2013, January 29, 2013
CLARIFYING THE TAXABILITY OF ASSOCIATION DUES, MEMBERSHIP FEES, AND OTHER ASSESSMENTS/CHARGES COLLECTED BY HOMEOWNERS’ ASSOCIATIONS
National Administrative Register January 29, 2013
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City