https://batas.org/division/doh-department-circular-no-96-s-2004-march-03-2004/https://batas.org/division/prc-board-of-marine-deck-officers-resolution-no-05-s-1999-april-16-1999/https://batas.org/division/phic-philhealth-circular-no-17-s-2007-october-09-2007/https://batas.org/division/doh-administrative-order-no-144-s-2004-april-14-2004/https://batas.org/division/doh-administrative-order-no-145-s-2004-april-05-2004/https://batas.org/division/phic-philhealth-circular-no-18-s-2007-november-06-2007/https://batas.org/division/doh-administrative-order-no-147-s-2004-april-28-2004/https://batas.org/division/doh-department-memorandum-no-59-s-2004-june-07-2004/https://batas.org/division/prc-board-for-librarians-resolution-no-07-s-1999-june-22-1999/https://batas.org/division/executive-order-no-185-march-10-2003/https://batas.org/division/ppa-memorandum-circular-no-17-95-april-11-1995/https://batas.org/division/erb-resolution-no-90-16-november-09-1990/https://batas.org/division/prc-resolution-no-617-s-1999-june-15-1999/https://batas.org/division/memorandum-circular-no-35-march-17-2003/https://batas.org/division/memorandum-order-no-246-december-13-1994/https://batas.org/division/executive-order-no-188-march-24-2003/https://batas.org/division/sec-bed-memorandum-circular-no-1-march-25-1999/https://batas.org/division/executive-order-no-189-march-31-2003/https://batas.org/division/sec-memorandum-circular-no-10-may-18-1999/https://batas.org/division/executive-order-no-190-march-31-2003/https://batas.org/division/executive-order-no-191-march-31-2003/https://batas.org/division/executive-order-no-192-march-31-2003/https://batas.org/division/sec-memorandum-circular-no-11-may-18-1999/https://batas.org/division/administrative-order-no-67-march-31-2003/https://batas.org/division/doh-administrative-order-no-150-s-2004-april-28-2004/https://batas.org/division/administrative-order-no-68-april-08-2003/https://batas.org/division/phic-philhealth-circular-no-19-s-2007-november-16-2007/https://batas.org/division/bfad-memorandum-circular-no-17-s-1992-july-28-1992/https://batas.org/division/bfad-memorandum-circular-no-18-s-1992-july-28-1992/https://batas.org/division/memorandum-order-no-92-march-31-2003/https://batas.org/division/bfad-memorandum-circular-no-19-s-1992-july-30-1992/https://batas.org/division/ppa-memorandum-order-no-14-96-october-01-1996/https://batas.org/division/memorandum-order-no-93-march-31-2003/https://batas.org/division/memorandum-order-no-94-april-03-2003/https://batas.org/division/memorandum-order-no-247-december-26-1994/https://batas.org/division/administrative-order-no-69-april-11-2003/https://batas.org/division/sec-may-20-1999/https://batas.org/division/administrative-order-no-70-april-14-2003/https://batas.org/division/administrative-order-no-71-april-28-2003/https://batas.org/division/administrative-order-no-72-april-29-2003/https://batas.org/division/sra-sugar-order-no-8-a-march-24-1999/https://batas.org/division/executive-order-no-196-april-16-2003/https://batas.org/division/sec-memorandum-circular-no-4-s-2002-april-30-2002-april-30-2002/https://batas.org/division/tc-commission-order-no-96-01-october-18-1996/https://batas.org/division/op-administrative-order-no-23-september-29-1998/https://batas.org/division/executive-order-no-197-april-16-2003/https://batas.org/division/op-administrative-order-no-24-september-29-1998/https://batas.org/division/op-administrative-order-no-25-october-01-1998/https://batas.org/division/executive-order-no-198-april-21-2003/https://batas.org/division/sra-general-administrative-order-no-1a-march-12-2002-march-12-2002/https://batas.org/division/executive-order-no-199-april-21-2003/https://batas.org/division/op-administrative-order-no-27-october-08-1998/https://batas.org/division/executive-order-no-201-april-26-2003/https://batas.org/division/executive-order-no-203-may-05-2003/https://batas.org/division/executive-order-no-182-february-14-2003/https://batas.org/division/executive-order-no-210-may-17-2003/https://batas.org/division/sra-sugar-order-no-9-march-23-1999/https://batas.org/division/sra-circular-letter-no-22-april-26-2002-april-26-2002/https://batas.org/division/memorandum-order-no-102-may-17-2003/https://batas.org/division/sra-circular-letter-no-20-march-22-1999/https://batas.org/division/bfad-memorandum-circular-no-19-a-s-1992-july-30-1992/https://batas.org/division/pnri-august-10-2007/https://batas.org/division/executive-order-no-214-may-31-2003/https://batas.org/division/administrative-order-no-74-june-02-2003/https://batas.org/division/dti-inter-agency-committee-tobacco-memorandum-circular-no-1-february-26-2004/https://batas.org/division/op-administrative-order-no-28-october-08-1998/https://batas.org/division/tesda-february-17-2005/https://batas.org/division/owwa-memorandum-of-instructions-no-084-april-25-1990/https://batas.org/division/sra-sugar-order-no-4-may-10-2002-may-10-2002/https://batas.org/division/poea-advisory-no-20-s-2007-august-16-2007/https://batas.org/division/executive-order-no-170-a-june-09-2003/https://batas.org/division/sec-memorandum-circular-no-4-may-03-2001/https://batas.org/division/tesda-february-22-2005/https://batas.org/division/sra-circular-letter-no-22-april-14-1999/https://batas.org/division/op-administrative-order-no-30-october-27-1998/https://batas.org/division/dti-department-administrative-order-no-11-december-17-2003/https://batas.org/division/op-administrative-order-no-31-october-27-1998/https://batas.org/division/dotc-department-order-no-2004-23-may-31-2004/https://batas.org/division/sra-sugar-order-no-10-april-21-1999/https://batas.org/division/sra-sugar-order-no-5-may-21-2002-may-21-2002/https://batas.org/division/poea-advisory-no-21-s-2007-november-09-2007/https://batas.org/division/op-memorandum-order-no-10-august-05-1998/https://batas.org/division/bsp-memorandum-october-17-2003/https://batas.org/division/owwa-memorandum-of-instructions-no-085-april-24-1990/https://batas.org/division/op-memorandum-circular-no-3-july-31-1998/https://batas.org/division/sra-sugar-order-no-11-may-04-1999/https://batas.org/division/op-memorandum-circular-no-4-july-09-1998/https://batas.org/division/dotc-department-order-no-2004-24-april-27-2004/https://batas.org/division/executive-order-no-215-december-13-1994/https://batas.org/division/sra-sugar-order-no-6-november-14-1996/https://batas.org/division/owwa-memorandum-of-instructions-no-086-may-22-1990/https://batas.org/division/bsp-circular-letter-november-07-2003/https://batas.org/division/op-memorandum-circular-no-8-august-21-1998/https://batas.org/division/poea-advisory-no-22-s-2007-september-04-2007/https://batas.org/division/sra-circular-letter-no-29-may-11-1999/https://batas.org/division/bsp-circular-letter-october-14-2003/https://batas.org/division/bfad-memorandum-circular-no-20-s-1992-september-11-1992/https://batas.org/division/op-memorandum-circular-no-9-august-27-1998/https://batas.org/division/owwa-memorandum-of-instructions-no-087-april-27-1990/https://batas.org/division/poea-advisory-no-23-s-2007-september-03-2007/https://batas.org/division/sra-circular-letter-no-34-june-04-1999/https://batas.org/division/bsp-memorandum-october-16-2003/https://batas.org/division/bfad-memorandum-circular-no-21-s-1992-september-14-1992/https://batas.org/division/sra-sugar-order-no-5-november-04-1996/https://batas.org/division/sra-sugar-order-no-6-june-18-2002-june-18-2002/https://batas.org/division/op-memorandum-circular-no-13-september-25-1998/https://batas.org/division/bfad-memorandum-circular-no-23-s-1992-october-14-1992/https://batas.org/division/sra-sugar-order-no-12-june-08-1999/https://batas.org/division/sra-sugar-order-no-4-october-17-1996/https://batas.org/division/bfad-memorandum-circular-no-25-s-1992-october-15-1992/https://batas.org/division/poea-advisory-no-24-s-of-2007-september-05-2007/https://batas.org/division/bfad-memorandum-circular-no-24-s-1992-october-19-1992/https://batas.org/division/sra-sugar-order-no-3-october-15-1996/https://batas.org/division/bsp-memorandum-october-20-2003/https://batas.org/division/bsp-circular-letter-june-09-2005/https://batas.org/division/dotc-department-order-no-2004-25-april-23-2004/https://batas.org/division/sra-circular-letter-no-37-june-09-1999/https://batas.org/division/dof-department-order-no-65-92-october-06-1992/https://batas.org/division/sra-sugar-order-no-2-a-november-15-1996/https://batas.org/division/poea-advisory-no-25-s-of-2007-september-24-2007/https://batas.org/division/boc-customs-memorandum-circular-no-379-2003-november-18-2003/https://batas.org/division/ltfrb-memorandum-circular-no-92-008-october-19-1992/https://batas.org/division/dotc-department-order-no-2004-27-april-27-2004/https://batas.org/division/boc-customs-memorandum-circular-no-28-2003-november-25-2003/https://batas.org/division/bsp-circular-no-487-june-03-2005/https://batas.org/division/boc-customs-memorandum-circular-no-387-2003-october-13-2003/https://batas.org/division/op-executive-order-no-1-august-07-1998/https://batas.org/division/prc-resolution-no-85-s-1992-october-27-1992/https://batas.org/division/ppa-administrative-order-no-01-97-february-25-1997/https://batas.org/division/boc-memorandum-november-25-2003/https://batas.org/division/executive-order-no-216-december-16-1994/https://batas.org/division/ato-department-order-no-98-1177-september-03-1998/https://batas.org/division/owwa-memorandum-of-instructions-no-095-august-20-1990/https://batas.org/division/csc-memorandum-circular-no-38-s-1992-september-30-1992/https://batas.org/division/fida-general-administrative-order-no-01-january-27-2004/https://batas.org/division/op-executive-order-no-2-july-13-1998/https://batas.org/division/csc-memorandum-circular-no-42-s-1992-october-15-1992/https://batas.org/division/sec-corporation-finance-department-memorandum-circular-no-003-s-2001-march-30-2001/https://batas.org/division/csc-memorandum-circular-no-43-s-1992-october-20-1992/https://batas.org/division/boc-customs-administrative-order-no-12-2003-december-12-2003/https://batas.org/division/poea-memorandum-circular-no-81-october-23-1992/https://batas.org/division/poea-memorandum-circular-no-82-s-1992-october-29-1992/https://batas.org/division/da-memorandum-circular-november-25-1992/https://batas.org/division/ic-circular-letter-no-4-2004-february-27-2004/https://batas.org/division/ic-circular-letter-no-5-2004-january-30-2004/https://batas.org/division/ato-department-order-no-98-1178-september-03-1998/https://batas.org/division/ic-circular-letter-no-6-2004-march-18-2004/https://batas.org/division/poea-governing-board-resolution-no-07-s-of-2007-august-09-2007/https://batas.org/division/ic-circular-letter-no-7-2004-march-29-2004/https://batas.org/division/bsp-circular-no-488-june-21-2005/https://batas.org/division/sec-memorandum-circular-no-5-s-2001-may-23-2001/https://batas.org/division/doh-administrative-order-no-2008-0032-october-21-2008/https://batas.org/division/doh-administrative-order-no-2009-0001-january-13-2009/https://batas.org/division/doh-administrative-order-no-2009-0002-february-28-2009/https://batas.org/division/doh-administrative-order-no-2009-0004-march-04-2009/https://batas.org/division/op-executive-order-no-3-july-15-1998/https://batas.org/division/doh-administrative-order-no-2009-0005-january-12-2009/https://batas.org/division/dost-administrative-order-no-002-february-25-2009/https://batas.org/division/dost-administrative-order-no-004-april-17-2009/https://batas.org/division/dost-scc-7-resolution-no-01-s-2009-february-02-2009/https://batas.org/division/op-executive-order-no-4-july-17-1998/https://batas.org/division/dotc-department-circular-no-2009-06-may-06-2009/https://batas.org/division/dotc-department-order-no-2009-11-january-20-2009/https://batas.org/division/dpwh-department-order-no-03-a-s-of-2009-june-05-2009/https://batas.org/division/dti-department-administrative-order-no-09-03-april-17-2009/https://batas.org/division/joint-dti-denr-da-dof-doh-dilg-dole-dotc-administrative-order-no-01-s-2009-may-25-2009/https://batas.org/division/op-executive-order-no-5-july-29-1998/https://batas.org/division/erc-resolution-no-08-s-2009-march-23-2009/https://batas.org/division/erc-resolution-no-09-s-2009-march-16-2009/https://batas.org/division/erc-resolution-no-10-s-2009-april-21-2009/https://batas.org/division/boc-memorandum-november-13-2003/https://batas.org/division/ipo-office-order-no-34-s-2004-april-26-2004/https://batas.org/division/erc-resolution-no-11-s-2009-may-25-2009/https://batas.org/division/erc-resolution-no-12-s-2009-june-01-2009/https://batas.org/division/erc-resolution-no-13-s-2009-may-18-2009/https://batas.org/division/boc-memorandum-december-02-2003/https://batas.org/division/op-executive-order-no-9-august-04-1998/https://batas.org/division/gsis-resolution-no-55-march-18-2009/https://batas.org/division/ltfrb-memorandum-circular-no-2004-010-april-14-2004/https://batas.org/division/gsis-resolution-no-64-april-01-2009/https://batas.org/division/gsis-resolution-no-204-december-17-2008/https://batas.org/division/gsis-resolution-no-206-december-17-2008/https://batas.org/division/op-executive-order-no-14-august-19-1998/https://batas.org/division/ltfrb-memorandum-circular-no-2004-011-may-26-2004/https://batas.org/division/hdmf-circular-no-263-may-26-2009/https://batas.org/division/sra-sugar-order-no-2-october-15-1996/https://batas.org/division/boc-customs-memorandum-order-no-20-2003-september-30-2003/https://batas.org/division/home-guaranty-corporation-may-22-2009/https://batas.org/division/op-executive-order-no-15-august-20-1998/https://batas.org/division/sra-sugar-order-no-1-a-november-15-1996/https://batas.org/division/ic-circular-letter-no-9-2009-march-06-2009/https://batas.org/division/ic-circular-letter-no-11-2009-march-10-2009/https://batas.org/division/ic-circular-letter-no-12-2009-march-10-2009/https://batas.org/division/ic-circular-letter-no-13-2009-march-16-2009/https://batas.org/division/ic-circular-letter-no-15-2009-april-07-2009/https://batas.org/division/sra-circular-letter-no-10-november-20-1996/https://batas.org/division/boc-customs-memorandum-order-no-21-2003-september-26-2003/https://batas.org/division/ltfrb-memorandum-circular-no-2009-011-may-13-2009/https://batas.org/division/ltfrb-memorandum-circular-no-2009-010-april-01-2009/https://batas.org/division/ltfrb-memorandum-circular-no-2009-012-may-25-2009/https://batas.org/division/boc-customs-tariff-circular-no-2-2003-october-03-2003/https://batas.org/division/ltfrb-memorandum-circular-no-2009-013-june-18-2009/https://batas.org/division/ltfrb-memorandum-circular-no-2009-014-june-22-2009/https://batas.org/division/ato-department-order-no-98-1190-november-18-1998/https://batas.org/division/sra-circular-letter-no-9-s-1996-1997-november-05-1996/https://batas.org/division/ltfrb-memorandum-circular-no-2004-012-april-23-2004/https://batas.org/division/sra-circular-letter-no-4-s-1996-1997-october-09-1996/https://batas.org/division/poea-advisory-no-27-s-of-2007-october-26-2007/https://batas.org/division/boc-customs-memorandum-order-no-22-2003-october-10-2003/https://batas.org/division/sra-circular-letter-no-2-september-23-1996/https://batas.org/division/ltfrb-memorandum-circular-no-2004-013-may-26-2004/https://batas.org/division/doa-da-administrative-order-no-11-s-1991-april-15-1991/https://batas.org/division/ltfrb-memorandum-circular-no-2004-014-may-26-2004/https://batas.org/division/boc-customs-memorandum-order-no-23-2003-october-10-2003/https://batas.org/division/ato-department-order-no-99e-002-january-14-1999/https://batas.org/division/op-executive-order-no-18-august-25-1998/https://batas.org/division/da-administrative-order-no-25-s-1991-january-01-1992/https://batas.org/division/ltfrb-memorandum-circular-no-2004-015-may-26-2004/https://batas.org/division/ltfrb-memorandum-circular-no-2004-016-may-26-2004/https://batas.org/division/boc-customs-memorandum-circular-no-328-2003-october-06-2003/https://batas.org/division/ppa-administrative-order-no-03-97-april-30-1997/https://batas.org/division/lto-memorandum-circular-no-503-2004-march-30-2004/https://batas.org/division/lto-memorandum-march-31-2009/https://batas.org/division/boc-sbma-boc-joint-memorandum-order-no-3-2003-october-09-2003/https://batas.org/division/lto-memorandum-circular-acl-2009-1132-april-29-2009/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1134-april-03-2009/https://batas.org/division/lto-memorandum-circular-no-508-2004-april-14-2004/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1140-april-27-2009/https://batas.org/division/poea-governing-board-resolution-no-04-s-of-2007-august-09-2007/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1138-april-13-2009/https://batas.org/division/lto-memorandum-april-27-2009/https://batas.org/division/lto-memorandum-circular-no-509-2004-march-29-2004/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1143-april-13-2009/https://batas.org/division/op-executive-order-no-22-september-09-1998/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1142-march-27-2009/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1146-may-11-2009/https://batas.org/division/ppa-administrative-order-no-07-97-august-25-1997/https://batas.org/division/lto-memorandum-may-06-2009/https://batas.org/division/lto-memorandum-may-04-2009/https://batas.org/division/lto-memorandum-april-22-2004/https://batas.org/division/poea-governing-board-resolution-no-05-s-of-2007-august-09-2007/https://batas.org/division/sra-sugar-order-no-6-s-2000-2001-march-29-2001/https://batas.org/division/op-executive-order-no-23-september-18-1998/https://batas.org/division/boc-customs-memorandum-order-no-24-2003-october-13-2003/https://batas.org/division/sec-july-24-1996/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1150-february-17-2009/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1153-may-18-2009/https://batas.org/division/bsp-circular-no-489-june-21-2005/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1155-april-14-2009/https://batas.org/division/lto-memorandum-april-26-2004/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1156-may-12-2009/https://batas.org/division/op-executive-order-no-26-september-23-1998/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1157-may-25-2009/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1158-may-20-2009/https://batas.org/division/lto-administrative-order-no-acl-2009-017-april-17-2009/https://batas.org/division/ptbp-memorandum-circular-no-08-96-november-18-1996/https://batas.org/division/sra-sugar-order-no-7-s-2000-2001-april-05-2001/https://batas.org/division/lto-office-order-no-acl-2009-148-may-28-2009/https://batas.org/division/lto-memorandum-circular-no-513-2004-april-30-2004/https://batas.org/division/lto-memorandum-june-05-2009/https://batas.org/division/op-executive-order-no-29-september-30-1998/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1161-june-16-2009/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1163-april-30-2009/https://batas.org/division/da-department-of-agriculture-administrative-order-no-33-s-1991-october-07-1991/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1168-june-04-2009/https://batas.org/division/lto-memorandum-may-28-2004/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1169-june-16-2009/https://batas.org/division/sra-general-administrative-order-no-2-b-april-02-2001/https://batas.org/division/executive-order-no-217-december-20-1994/https://batas.org/division/op-executive-order-no-30-september-30-1998/https://batas.org/division/lto-memorandum-circular-no-acl-2009-1172-june-15-2009/https://batas.org/division/ato-january-01-1999/https://batas.org/division/marina-flag-state-administration-advisory-no-2009-05-february-20-2009/https://batas.org/division/marina-advisory-no-2009-06-april-03-2009/https://batas.org/division/da-administrative-order-no-37-s-1991-december-20-1991/https://batas.org/division/owwa-memorandum-of-instructions-no-096-august-20-1990/https://batas.org/division/marina-advisory-no-2009-07-may-14-2009/https://batas.org/division/marina-advisory-no-2009-08-may-14-2009/https://batas.org/division/marina-circular-no-2009-03-february-27-2009/https://batas.org/division/marina-circular-no-2009-04-march-13-2009/https://batas.org/division/op-executive-order-no-34-october-26-1998/https://batas.org/division/marina-circular-no-2009-05-march-23-2009/https://batas.org/division/marina-circular-no-2009-06-march-23-2009/https://batas.org/division/bsp-circular-letter-june-16-2005/https://batas.org/division/marina-circular-no-2009-07-march-27-2009/https://batas.org/division/op-executive-order-no-35-october-26-1998/https://batas.org/division/marina-circular-no-2009-08-march-23-2009/https://batas.org/division/marina-circular-no-2009-09-march-23-2009/https://batas.org/division/marina-circular-no-2009-10-march-23-2009/https://batas.org/division/sra-sugar-order-no-8-s-2000-2001-june-21-2001/https://batas.org/division/ppa-administrative-order-no-13-96-september-12-1996/https://batas.org/division/poea-governing-board-resolution-no-06-s-of-2007-august-09-2007/https://batas.org/division/ppa-memorandum-circular-no-36-96-august-12-1996/https://batas.org/division/ppa-memorandum-circular-no-35-96-august-28-1996/https://batas.org/division/poea-advisory-no-28-series-of-2007-december-19-2007/https://batas.org/division/boc-customs-administrative-order-no-9-2003-october-13-2003/https://batas.org/division/ppa-memorandum-circular-no-34-96-august-05-1996/https://batas.org/division/ppa-memorandum-circular-no-32-96-august-19-1996/https://batas.org/division/op-executive-order-no-37-october-26-1998/https://batas.org/division/ppa-memorandum-circular-no-19-96-april-30-1996/https://batas.org/division/poea-memorandum-circular-no-04-january-25-1995/https://batas.org/division/boc-customs-memorandum-order-no-26-2003-august-26-2003/https://batas.org/division/bsp-circular-no-1215-december-12-1989/https://batas.org/division/mmda-resolution-no-07-24-september-20-2007/https://batas.org/division/mmda-resolution-no-09-02-s-2009-january-21-2009/https://batas.org/division/ppa-memorandum-circular-no-10-96-february-13-1996/https://batas.org/division/boc-customs-memorandum-circular-no-338-2003-october-21-2003/https://batas.org/division/ato-memorandum-circular-no-25-02-october-7-2002-october-07-2002/https://batas.org/division/bsp-circular-no-486-june-01-2005/https://batas.org/division/sra-sugar-order-no-8-a-june-28-2001/https://batas.org/division/boc-customs-administrative-order-no-10-2003-july-28-2003/https://batas.org/division/poea-advisory-no-29-series-of-2007-november-20-2007/https://batas.org/division/ppa-memorandum-order-no-10-96-september-10-1996/https://batas.org/division/boc-customs-memorandum-circular-no-351-2003-october-29-2003/https://batas.org/division/tesda-may-07-2001/https://batas.org/division/ppa-memorandum-order-no-06-96-september-13-1996/https://batas.org/division/lto-memorandum-circular-no-515-2004-may-25-2004/https://batas.org/division/ppa-memorandum-order-no-02-96-march-11-1996/https://batas.org/division/nea-memorandum-no-2009-011-march-15-2009/https://batas.org/division/nea-memorandum-no-2009-12-march-26-2009/https://batas.org/division/boc-memorandum-november-05-2003/https://batas.org/division/ntc-memorandum-circular-no-02-04-2009-april-14-2009/https://batas.org/division/lto-memorandum-circular-no-518-2004-march-26-2004/https://batas.org/division/boc-customs-memorandum-order-no-27-2003-november-12-2003/https://batas.org/division/ntc-memorandum-order-no-02-04-2009-april-14-2009/https://batas.org/division/lto-memorandum-circular-no-520-2004-june-22-2004/https://batas.org/division/boc-customs-memorandum-circular-no-356-2003-november-07-2003/https://batas.org/division/mia-flag-state-administration-advisory-no-58-s-2004-may-12-2004/https://batas.org/division/boc-customs-memorandum-circular-no-363-2003-november-11-2003/https://batas.org/division/mia-memorandum-circular-no-197-february-23-2004/https://batas.org/division/bsp-circular-no-490-july-08-2005/https://batas.org/division/poea-advisory-no-30-series-of-2007-november-28-2007/https://batas.org/division/mia-memorandum-circular-no-198-february-23-2004/https://batas.org/division/bfar-fisheries-administrative-order-no-222-s-2003-october-30-2003/https://batas.org/division/ncca-april-02-2004/https://batas.org/division/nfa-notice-may-13-2004/https://batas.org/division/nfa-announcement-february-06-2004/https://batas.org/division/ppa-memorandum-order-no-11-95-september-20-1995/https://batas.org/division/op-executive-order-no-38-october-30-1998/https://batas.org/division/ppa-memorandum-order-no-07-95-june-16-1995/https://batas.org/division/ppa-memorandum-order-no-03-95-april-12-1995/https://batas.org/division/nfa-announcement-april-02-2004/https://batas.org/division/bsp-circular-no-1216-december-20-1989/https://batas.org/division/ppa-memorandum-circular-no-30-95-june-14-1995/https://batas.org/division/bsp-circular-no-1217-december-20-1989/https://batas.org/division/ppa-administrative-order-no-08-97-september-04-1997/https://batas.org/division/ppa-memorandum-circular-no-03-95-january-05-1995/https://batas.org/division/da-administrative-order-no-138-s-1990-december-10-1992/https://batas.org/division/ppa-administrative-order-no-11-97-october-08-1997/https://batas.org/division/nia-april-22-2004/https://batas.org/division/bsp-circular-no-1218-december-26-1989/https://batas.org/division/da-administrative-order-no-10-s-1992-march-26-1992/https://batas.org/division/ppa-memorandum-order-no-04-97-february-20-1997/https://batas.org/division/ppa-administrative-order-no-14-96-october-10-1996/https://batas.org/division/da-letter-circular-no-1-s-1992-march-26-1992/https://batas.org/division/npc-memorandum-circular-no-2004-005-june-24-2004/https://batas.org/division/bsp-circular-no-1219-december-29-1989/https://batas.org/division/ntc-memorandum-circular-no-03-05-2004-may-25-2004/https://batas.org/division/memorandum-circular-no-18-october-27-1992/https://batas.org/division/ppa-administrative-order-no-12-96-july-30-1996/https://batas.org/division/ntc-memorandum-circular-no-04-05-2004-may-14-2004/https://batas.org/division/pdic-regulatory-issuance-no-92-4-november-04-1992/https://batas.org/division/bsp-circular-no-1220-january-09-1990/https://batas.org/division/ppa-administrative-order-no-10-96-july-18-1996/https://batas.org/division/dpwh-department-order-no-139-s-1992-august-26-1992/https://batas.org/division/dpwh-department-order-no-141-s-1992-september-11-1992/https://batas.org/division/ntc-memorandum-circular-no-05-06-2004-june-25-2004/https://batas.org/division/dpwh-department-order-no-152-s-1992-september-18-1992/https://batas.org/division/dpwh-department-order-no-153-s-1992-september-18-1992/https://batas.org/division/ppa-administrative-order-no-08-96-april-19-1996/https://batas.org/division/dpwh-department-order-no-155-s-1992-september-25-1992/https://batas.org/division/dpwh-department-order-no-156-s-1992-september-25-1992/https://batas.org/division/dpwh-department-order-no-160-s-1992-october-19-1992/https://batas.org/division/dpwh-department-order-no-161-s-1992-october-23-1992/https://batas.org/division/dpwh-department-order-no-174-s-1992-october-22-1992/https://batas.org/division/ndcc-memorandum-order-no-09-september-13-1991/https://batas.org/division/bsp-circular-no-1221-january-15-1990/https://batas.org/division/nta-march-25-2004/https://batas.org/division/ob-office-order-no-32-s-2004-may-12-2004/https://batas.org/division/executive-order-no-305-april-02-2004/https://batas.org/division/ppa-memorandum-order-no-08-97-may-02-1997/https://batas.org/division/bsp-circular-no-1222-january-19-1990/https://batas.org/division/ppa-memorandum-circular-no-06-97-january-22-1997/https://batas.org/division/executive-order-no-298-march-23-2004/https://batas.org/division/executive-order-no-265-january-23-2004/https://batas.org/division/executive-order-no-270-january-16-2004/https://batas.org/division/executive-order-no-273-january-20-2004/https://batas.org/division/ppa-administrative-order-no-07-96-february-26-1996/https://batas.org/division/ppa-administrative-order-no-06-96-february-13-1996/https://batas.org/division/executive-order-no-276-january-29-2004/https://batas.org/division/ppa-administrative-order-no-05-96-february-13-1996/https://batas.org/division/ppa-administrative-order-no-04-96-february-13-1996/https://batas.org/division/ppa-memorandum-order-no-06-97-march-02-1997/https://batas.org/division/ppa-administrative-order-no-3-96-february-13-1996/https://batas.org/division/ppa-memorandum-circular-no-07-97-march-04-1997/https://batas.org/division/executive-order-no-278-february-02-2004/https://batas.org/division/bsp-circular-no-1223-january-19-1990/https://batas.org/division/ppa-memorandum-circular-no-08-97-february-05-1997/https://batas.org/division/ppa-administrative-order-no-02-96-april-25-1996/https://batas.org/division/ppa-administrative-order-no-01-96-january-31-1996/https://batas.org/division/poea-advisory-no-31-series-of-2007-december-19-2007/https://batas.org/division/ppa-administrative-order-no-24-95-june-29-1996/https://batas.org/division/ppa-administrative-order-no-22-95-december-05-1995/https://batas.org/division/ppa-memorandum-circular-no-23-97-july-07-1997/https://batas.org/division/ppa-administrative-order-no-21-95-october-31-1995/https://batas.org/division/ppa-memorandum-circular-no-24-97-august-01-1997/https://batas.org/division/bsp-circular-no-1224-january-19-1990/https://batas.org/division/ppa-administrative-order-no-18-95-april-19-1995/https://batas.org/division/ppa-memorandum-circular-no-29-97-august-12-1997/https://batas.org/division/poea-memorandum-circular-no-02-s-2007-december-13-2007/https://batas.org/division/ppa-administrative-order-no-14-95-march-03-1995/https://batas.org/division/bsp-circular-no-491-july-12-2005/https://batas.org/division/ppa-administrative-order-no-12-95-march-03-1995/https://batas.org/division/ppa-administrative-order-no-11-95-january-25-1995/https://batas.org/division/ppa-memorandum-circular-no-33-97-august-13-1997/https://batas.org/division/poea-memorandum-circular-no-03-s-2007-december-19-2007/https://batas.org/division/ppa-memorandum-circular-no-34-97-september-23-1997/https://batas.org/division/bsp-circular-no-1225-january-26-1990/https://batas.org/division/ppa-administrative-order-no-9-95-march-07-1995/https://batas.org/division/ppa-memorandum-circular-no-35-97-october-09-1997/https://batas.org/division/executive-order-no-279-february-02-2004/https://batas.org/division/ppa-administrative-order-no-08-95-march-01-1995/https://batas.org/division/ppa-administrative-order-no-06-95-december-04-1995/https://batas.org/division/bsp-circular-letter-july-11-2005/https://batas.org/division/executive-order-no-280-february-05-2004/https://batas.org/division/owwa-memorandum-of-instructions-no-099-september-04-1990/https://batas.org/division/bsp-circular-no-1226-january-31-1990/https://batas.org/division/executive-order-no-281-february-09-2004/https://batas.org/division/poea-memorandum-circular-no-04-series-of-2007-december-19-2007/https://batas.org/division/bsp-circular-no-1227-february-14-1990/https://batas.org/division/owwa-memorandum-of-instructions-no-0100-october-09-1990/https://batas.org/division/ppa-operations-memorandum-circular-no-05-2007-september-14-2007/https://batas.org/division/bsp-memorandum-july-20-2005/https://batas.org/division/ppa-operations-memorandum-circular-no-06-2007-november-05-2007/https://batas.org/division/dpwh-department-order-no-234-september-12-1990/https://batas.org/division/denr-administrative-order-no-83-november-22-1990/https://batas.org/division/prc-january-15-1996/https://batas.org/division/executive-order-no-284-february-18-2004/https://batas.org/division/bsp-circular-letter-september-24-2002-september-24-2002/https://batas.org/division/sec-bed-memorandum-circular-no-1-s-1996-february-19-1996/https://batas.org/division/ppa-administrative-order-no-05-95-november-20-1995/https://batas.org/division/sec-bed-memorandum-circular-no-04-s-1997-november-20-1997/https://batas.org/division/sec-bed-memorandum-circular-no-05-september-27-1997/https://batas.org/division/bsp-circular-no-1228-february-19-1990/https://batas.org/division/ppa-administrative-order-no-03-95-february-16-1995/https://batas.org/division/ppa-administrative-order-no-02-95-january-18-1995/https://batas.org/division/dpwh-department-order-no-235-october-15-1990/https://batas.org/division/prc-board-of-accountancy-board-resolution-no-38-february-19-1990/https://batas.org/division/ppa-administrative-order-no-01-95-january-11-1995/https://batas.org/division/executive-order-no-297-march-10-2004/https://batas.org/division/poea-memorandum-circular-no-53-series-of-1996-december-03-1996/https://batas.org/division/op-executive-order-no-464-january-06-1998/https://batas.org/division/bsp-memorandum-july-18-2005/https://batas.org/division/op-executive-order-no-465-january-13-1998/https://batas.org/division/poea-memorandum-circular-no-52-series-of-1996-november-15-1996/https://batas.org/division/op-executive-order-no-467-march-17-1998/https://batas.org/division/op-executive-order-no-471-march-14-1998/https://batas.org/division/op-executive-order-no-475-january-30-1998/https://batas.org/division/bsp-memorandum-august-12-2005/https://batas.org/division/op-executive-order-no-477-april-15-1998/https://batas.org/division/op-executive-order-no-478-may-22-1998/https://batas.org/division/op-executive-order-no-479-may-31-1998/https://batas.org/division/op-executive-order-no-481-may-01-1998/https://batas.org/division/op-executive-order-no-482-may-07-1998/https://batas.org/division/op-executive-order-no-483-june-02-1998/https://batas.org/division/executive-order-no-299-march-26-2004/https://batas.org/division/op-executive-order-no-486-june-11-1998/https://batas.org/division/op-executive-order-no-487-june-11-1998/https://batas.org/division/poea-memorandum-circular-no-51-series-of-1996-november-14-1996/https://batas.org/division/op-executive-order-no-488-june-11-1998/https://batas.org/division/bsp-circular-no-1229-february-19-1990/https://batas.org/division/sec-november-26-1997/https://batas.org/division/poea-memorandum-circular-no-50-series-of-1996-october-28-1996/https://batas.org/division/poea-memorandum-circular-no-49-series-of-1996-october-31-1996/https://batas.org/division/bsp-circular-no-1230-february-27-1990/https://batas.org/division/poea-memorandum-circular-no-48-series-of-1996-september-30-1996/https://batas.org/division/bsp-circular-no-1231-february-27-1990/https://batas.org/division/poea-memorandum-circular-no-47-series-of-1996-november-14-1996/https://batas.org/division/bsp-memorandum-september-25-2002-september-25-2002/https://batas.org/division/poea-memorandum-circular-no-46-series-of-1996-october-04-1996/https://batas.org/division/executive-order-no-300-march-29-2004/https://batas.org/division/ppa-administrative-order-no-04-2007-october-26-2007/https://batas.org/division/executive-order-no-301-march-29-2004/https://batas.org/division/bsp-circular-no-1232-march-07-1990/https://batas.org/division/poea-memorandum-circular-no-45-october-23-1996/https://batas.org/division/executive-order-no-302-march-29-2004/https://batas.org/division/poea-memorandum-circular-no-44-september-10-1996/https://batas.org/division/poea-memorandum-circular-no-43-series-of-1996-september-17-1996/https://batas.org/division/poea-memorandum-circular-no-42-series-of-1996-september-23-1996/https://batas.org/division/executive-order-no-306-april-02-2004/https://batas.org/division/poea-memorandum-circular-no-35-a-series-of-1996-september-17-1996/https://batas.org/division/sec-october-17-1996/https://batas.org/division/prc-board-of-accountacy-february-23-1990/https://batas.org/division/executive-order-no-307-april-10-2004/https://batas.org/division/ppa-administrative-order-no-05-2007-november-09-2007/https://batas.org/division/bsp-circular-letter-september-25-2002-september-25-2002/https://batas.org/division/memorandum-order-no-134-february-09-2004/https://batas.org/division/bsp-circular-no-1233-march-21-1990/https://batas.org/division/hdmf-october-25-1996/https://batas.org/division/ppa-memorandum-circular-no-11-2007-november-16-2007/https://batas.org/division/bsp-circular-no-1234-april-06-1990/https://batas.org/division/hdmf-october-15-1996/https://batas.org/division/memorandum-order-no-139-march-13-2004/https://batas.org/division/owwa-memorandum-of-instruction-no-008-series-of-1996-july-01-1996/https://batas.org/division/memorandum-circular-no-55-february-09-2004/https://batas.org/division/bsp-circular-letter-august-09-2005/https://batas.org/division/bsp-circular-no-1235-april-06-1990/https://batas.org/division/administrative-order-no-302-november-23-1996/https://batas.org/division/memorandum-order-no-406-november-12-1996/https://batas.org/division/bir-revenue-regulations-no-2-97-january-01-1997/https://batas.org/division/administrative-order-no-93-january-15-2004/https://batas.org/division/prc-board-of-accountancy-july-10-1990/https://batas.org/division/bsp-circular-no-352-september-27-2002-september-27-2002/https://batas.org/division/administrative-order-no-97-march-24-2004/https://batas.org/division/prc-statement-of-auditing-standards-of-the-philippines-no-9-december-15-1989/https://batas.org/division/executive-order-no-270-a-april-20-2004/https://batas.org/division/executive-order-no-310-april-20-2004/https://batas.org/division/executive-order-no-311-april-26-2004/https://batas.org/division/memorandum-order-no-405-november-04-1996/https://batas.org/division/poea-memorandum-circular-no-63-a-october-13-1994/https://batas.org/division/memorandum-order-no-404-october-30-1996/https://batas.org/division/bsp-circular-letter-august-19-2005/https://batas.org/division/executive-order-no-377-october-31-1996/https://batas.org/division/pra-october-25-2007/https://batas.org/division/bsp-circular-no-353-october-1-2002-october-01-2002/https://batas.org/division/bsp-circular-no-492-august-31-2005/https://batas.org/division/executive-order-no-312-may-01-2004/https://batas.org/division/executive-order-no-313-may-01-2004/https://batas.org/division/executive-order-no-316-may-01-2004/https://batas.org/division/bsp-circular-no-354-october-4-2002-october-04-2002/https://batas.org/division/memorandum-circular-no-60-may-19-2004/https://batas.org/division/executive-order-no-264-may-19-2004/https://batas.org/division/executive-order-no-268-january-09-2004/https://batas.org/division/administrative-order-no-91-january-12-2004/https://batas.org/division/bfd-administrative-order-no-40-s-2000-april-17-2000/https://batas.org/division/administrative-order-no-94-february-24-2004/https://batas.org/division/prc-board-of-chemical-engineering-may-03-1990/https://batas.org/division/executive-order-no-260-december-30-2003/https://batas.org/division/bsp-memorandum-september-02-2005/https://batas.org/division/executive-order-no-261-december-30-2003/https://batas.org/division/executive-order-no-262-december-30-2003/https://batas.org/division/executive-order-no-263-december-30-2003/https://batas.org/division/executive-order-no-318-june-09-2004/https://batas.org/division/memorandum-order-no-128-december-23-2003/https://batas.org/division/executive-order-no-376-october-29-1996/https://batas.org/division/administrative-order-no-300-november-04-1996/https://batas.org/division/memorandum-order-no-401-october-10-1996/https://batas.org/division/dof-local-assessment-regulations-no-1-92-october-06-1992/https://batas.org/division/prc-board-of-accountancy-resolution-no-64-s-of-2006-september-25-2006/https://batas.org/division/executive-order-no-371-october-02-1996/https://batas.org/division/owwa-memorandum-of-instructions-no-011-s-of-1998-august-28-1998/https://batas.org/division/owwa-memorandum-of-instructions-no-012-s-of-1998-august-28-1998/https://batas.org/division/administrative-order-no-297-october-15-1996/https://batas.org/division/administrative-order-no-296-october-11-1996/https://batas.org/division/denr-administrative-order-no-49-s-1992-november-06-1992/https://batas.org/division/prc-board-of-accountancy-resolution-no-65-s-of-2006-september-25-2006/https://batas.org/division/prc-board-of-accountancy-resolution-no-66-s-of-2006-september-25-2006/https://batas.org/division/lto-administrative-order-no-92-010-series-of-1992-march-24-1992/https://batas.org/division/bafps-administrative-order-no-25-s-2005-august-02-2005/https://batas.org/division/administrative-order-no-295-october-07-1996/https://batas.org/division/prc-board-of-chemistry-july-23-1990/https://batas.org/division/memorandum-order-no-396-september-14-1996/https://batas.org/division/bsp-circular-no-1354-s-1992-september-11-1992/https://batas.org/division/bsp-circular-no-1355-s-1992-september-11-1992/https://batas.org/division/bsp-circular-no-1356-september-25-1992/https://batas.org/division/prc-board-of-accountancy-resolution-no-78-s-of-2006-november-03-2006/https://batas.org/division/ppkm-mmda-regulation-no-04-002-series-of-2004-march-04-2004/https://batas.org/division/bsp-circular-letter-september-25-1992/https://batas.org/division/bsp-circular-letter-september-08-1992/https://batas.org/division/bsp-circular-letter-september-15-1992/https://batas.org/division/bsp-circular-letter-september-16-1992/https://batas.org/division/bsp-circular-letter-september-17-1992/https://batas.org/division/dbm-national-budget-circular-no-436-december-28-1994/https://batas.org/division/bsp-circular-letter-september-24-1992/https://batas.org/division/decs-order-no-114-s-1991-october-03-1991/https://batas.org/division/decs-order-no-116-s-1991-october-15-1991/https://batas.org/division/decs-order-no-119-s-1991-october-21-1991/https://batas.org/division/ppkm-mmda-regulation-no-04-003-march-04-2004/https://batas.org/division/decs-order-no-137-s-1991-december-18-1991/https://batas.org/division/decs-order-no-13-s-1992-january-29-1992/https://batas.org/division/ppkm-mmda-regulation-no-03-005-series-of-2003-may-22-2003/https://batas.org/division/decs-order-no-16-s-1992-january-31-1992/https://batas.org/division/prc-board-of-accountancy-resolution-no-01-s-of-2007-january-26-2007/https://batas.org/division/decs-order-no-44-s-1992-april-30-1992/https://batas.org/division/prc-board-of-accountancy-resolution-no-02-s-of-2007-january-26-2007/https://batas.org/division/decs-order-no-49-s-1992-may-13-1992/https://batas.org/division/decs-order-no-62-s-1992-june-16-1992/https://batas.org/division/decs-order-no-67-s-1992-june-25-1992/https://batas.org/division/pca-bpi-quarantine-administrative-order-no-13-s-2004-may-20-2004/https://batas.org/division/decs-memorandum-no-101-s-1992-may-07-1992/https://batas.org/division/pca-administrative-order-no-01-s-2004-june-21-2004/https://batas.org/division/pso-circular-no-92-60-november-16-1992/https://batas.org/division/pso-office-message-no-92-164-p-november-11-1992/https://batas.org/division/pca-administrative-order-no-02-s-2004-june-21-2004/https://batas.org/division/pso-november-10-1992/https://batas.org/division/prc-board-of-accountancy-resolution-no-24-s-of-2007-february-01-2007/https://batas.org/division/phic-philhealth-circular-no-09-s-2004-march-12-2004/https://batas.org/division/phic-march-18-2004/https://batas.org/division/bsp-circular-no-1236-april-27-1990/https://batas.org/division/phic-philhealth-circular-no-11-s-2004-june-09-2004/https://batas.org/division/pso-circular-no-92-59-october-30-1992/https://batas.org/division/plra-resolution-no-18-s-2004-march-26-2004/https://batas.org/division/prc-board-of-midwifery-resolution-no-114-s-1992-november-10-1992/https://batas.org/division/prc-board-of-civil-engineering-resolution-no-130-july-12-1990/https://batas.org/division/bsp-circular-no-1237-may-07-1990/https://batas.org/division/prc-board-of-accountancy-resolution-no-136-s-of-2007-september-26-2007/https://batas.org/division/prc-board-of-accountancy-resolution-no-141-s-of-2007-september-27-2007/https://batas.org/division/plra-resolution-no-21-s-2004-may-26-2004/https://batas.org/division/bsp-circular-no-1238-may-28-1990/https://batas.org/division/prc-board-of-agricultural-engineering-resolution-no-02-s-of-2006-july-21-2006/https://batas.org/division/poea-advisory-no-1-s-2004-march-26-2004/https://batas.org/division/bsp-circular-no-1239-may-30-1990/https://batas.org/division/bai-memorandum-order-no-010-s-2005-june-27-2005/https://batas.org/division/bsp-circular-no-1240-may-30-1990/https://batas.org/division/poea-memorandum-circular-no-4-s-2004-april-21-2004/https://batas.org/division/prc-board-of-agricultural-engineering-resolution-no-02-s-of-2007-august-31-2007/https://batas.org/division/bai-memorandum-order-no-11-s-2005-july-18-2005/https://batas.org/division/poea-memorandum-circular-no-5-s-2004-april-06-2004/https://batas.org/division/poea-advisory-no-2-s-2004-april-30-2004/https://batas.org/division/dbm-national-budget-circular-no-437-january-02-1995/https://batas.org/division/poea-advisory-no-3-s-2004-june-08-2004/https://batas.org/division/bai-memorandum-order-no-12-s-2005-july-18-2005/https://batas.org/division/poea-memorandum-circular-no-6-s-2004-june-08-2004/https://batas.org/division/poea-memorandum-circular-no-7-s-2004-may-25-2004/https://batas.org/division/dar-administrative-order-no-1-s-1991-january-30-1991/https://batas.org/division/dar-administrative-order-no-02-s-1991-february-15-1991/https://batas.org/division/dar-administrative-order-no-4-s-1991-april-26-1991/https://batas.org/division/dbm-local-budget-circular-no-63-october-22-1996/https://batas.org/division/bai-memorandum-order-no-13-s-2005-july-20-2005/https://batas.org/division/dar-denr-dar-joint-circular-no-6-s-1991-july-24-1991/https://batas.org/division/ppa-memorandum-circular-no-11-2004-march-26-2004/https://batas.org/division/dar-joint-dar-denr-administrative-order-no-7-s-1991-july-24-1991/https://batas.org/division/prc-board-of-agricultural-engineering-resolution-no-03-s-of-2007-august-31-2007/https://batas.org/division/ppa-memorandum-circular-no-15-2004-may-11-2004/https://batas.org/division/dar-administrative-order-no-8-s-1991-july-31-1991/https://batas.org/division/ppa-finance-memo-order-no-01-2004-february-27-2004/https://batas.org/division/dar-administrative-order-no-9-s-1991-september-02-1991/https://batas.org/division/bai-administrative-order-no-16-s-2005-may-30-2005/https://batas.org/division/dar-administrative-order-no-10-s-1991-september-03-1991/https://batas.org/division/ppa-memorandum-circular-no-05-2004-february-06-2004/https://batas.org/division/ppa-memorandum-circular-no-12-2004-march-31-2004/https://batas.org/division/ppa-memorandum-circular-no-08-2004-february-27-2004/https://batas.org/division/ppa-memorandum-circular-no-07-2004-february-08-2004/https://batas.org/division/ppa-memorandum-circular-no-18-2004-may-24-2004/https://batas.org/division/dar-administrative-order-no-11-s-1991-october-02-1991/https://batas.org/division/dar-administrative-order-no-12-s-1991-november-21-1991/https://batas.org/division/dar-administrative-order-no-13-s-1991-november-21-1991/https://batas.org/division/prc-board-of-criminology-august-10-1990/https://batas.org/division/dar-administrative-order-no-1-s-1992-january-07-1992/https://batas.org/division/dar-joint-dar-denr-administrative-order-no-2-s-1992-february-14-1992/https://batas.org/division/doe-energy-regulations-no-1-97-february-05-1997/https://batas.org/division/dar-administrative-order-no-3-s-1992-march-11-1992/https://batas.org/division/prc-board-of-agriculture-resolution-no-25-s-of-2007-october-17-2007/https://batas.org/division/bsp-circular-no-355-october-9-2002-october-09-2002/https://batas.org/division/ptbp-memorandum-circular-no-03-03-july-09-2003/https://batas.org/division/dar-administrative-order-no-04-s-1992-april-06-1992/https://batas.org/division/bsp-circular-no-356-october-9-2002-october-09-2002/https://batas.org/division/dar-administrative-order-no-5-s-1992-april-06-1992/https://batas.org/division/bsp-circular-letter-november-15-2002-november-15-2002/https://batas.org/division/bsp-circular-no-1241-june-19-1990/https://batas.org/division/prc-board-for-deck-officers-february-23-1990/https://batas.org/division/bai-administrative-order-no-01-s-2005-july-15-2005/https://batas.org/division/ptbp-memorandum-circular-no-04-03-july-09-2003/https://batas.org/division/ptbp-memorandum-circular-no-05-03-august-12-2003/https://batas.org/division/bsp-circular-no-1242-june-20-1990/https://batas.org/division/dbm-national-budget-circular-no-437-a-january-13-1995/https://batas.org/division/bsp-circular-no-1243-june-21-1990/https://batas.org/division/bsp-circular-no-357-november-8-2002-november-08-2002/https://batas.org/division/bsp-circular-letter-november-27-2002-november-27-2002/https://batas.org/division/dar-administrative-order-no-6-s-1992-october-30-1992/https://batas.org/division/ptbp-memorandum-circular-no-06-03-august-12-2003/https://batas.org/division/prc-board-of-architecture-resolution-no-04-s-of-2007-september-04-2007/https://batas.org/division/bsp-circular-no-1244-june-29-1990/https://batas.org/division/sec-memorandum-circular-no-6-s-2004-april-01-2004/https://batas.org/division/dar-administrative-order-no-7-s-1992-november-05-1992/https://batas.org/division/bsp-circular-no-1245-june-29-1990/https://batas.org/division/sec-memorandum-circular-no-7-s-2004-april-29-2004/https://batas.org/division/sec-memorandum-circular-no-8-s-2004-may-13-2004/https://batas.org/division/oea-circular-no-91-04-01-february-22-1991/https://batas.org/division/oea-circular-no-91-07-02-july-19-1992/https://batas.org/division/board-of-architecture-board-resolution-no-05-s-of-2007-october-08-2007/https://batas.org/division/bsp-circular-no-361-december-9-2002-december-09-2002/https://batas.org/division/oea-march-10-1992/https://batas.org/division/oea-circular-no-91-11-06-s-1991-november-08-1991/https://batas.org/division/pdic-bulletin-no-92-4-november-23-1992/https://batas.org/division/bsp-circular-no-1246-july-24-1990/https://batas.org/division/ltfrb-november-11-1996/https://batas.org/division/mia-memorandum-circular-no-25-e-november-23-1992/https://batas.org/division/bsp-circular-no-1247-july-24-1990/https://batas.org/division/bsp-circular-no-1248-april-16-1990/https://batas.org/division/bsp-circular-no-1249-august-22-1990/https://batas.org/division/mia-november-17-1992/https://batas.org/division/bsp-circular-no-1250-september-07-1990/https://batas.org/division/dbm-national-budget-circular-no-438-january-11-1995/https://batas.org/division/bsp-circular-no-360-december-3-2002-december-03-2002/https://batas.org/division/bai-administrative-order-no-23-july-18-2005/https://batas.org/division/bsp-circular-no-1253-september-18-1990/https://batas.org/division/executive-order-no-390-december-17-1997/https://batas.org/division/bsp-circular-no-1254-september-27-1990/https://batas.org/division/prc-board-of-chemistry-resolution-no-06-s-of-2007-march-23-2007/https://batas.org/division/prc-board-for-foresters-may-17-1990/https://batas.org/division/bsp-circular-no-1255-october-12-1990/https://batas.org/division/dbm-national-budget-circular-no-439-january-11-1995/https://batas.org/division/mia-memorandum-circular-no-71-october-22-1992/https://batas.org/division/omb-memorandum-circular-no-01-s-2009-june-16-2009/https://batas.org/division/op-administrative-order-no-261-april-07-2009/https://batas.org/division/op-administrative-order-no-263-may-06-2009/https://batas.org/division/op-administrative-order-no-265-may-14-2009/https://batas.org/division/prc-board-of-civil-engineering-board-resolution-no-07-s-2007-march-23-2007/https://batas.org/division/op-administrative-order-no-266-june-11-2009/https://batas.org/division/op-executive-order-no-607-a-may-25-2009/https://batas.org/division/psc-november-27-1992/https://batas.org/division/op-executive-order-no-785-february-26-2009/https://batas.org/division/op-executive-order-no-788-march-30-2009/https://batas.org/division/op-executive-order-no-789-march-30-2009/https://batas.org/division/op-executive-order-no-790-april-07-2009/https://batas.org/division/op-executive-order-no-792-april-21-2009/https://batas.org/division/op-executive-order-no-793-april-24-2009/https://batas.org/division/op-executive-order-no-795-may-07-2009/https://batas.org/division/op-executive-order-no-796-may-21-2009/https://batas.org/division/op-executive-order-no-797-may-06-2009/https://batas.org/division/bsp-circular-no-1256-october-17-1990/https://batas.org/division/op-executive-order-no-798-may-14-2009/https://batas.org/division/op-executive-order-no-800-may-14-2009/https://batas.org/division/op-executive-order-no-801-may-14-2009/https://batas.org/division/op-executive-order-no-802-may-18-2009/https://batas.org/division/op-executive-order-no-803-may-21-2009/https://batas.org/division/op-executive-order-no-805-may-25-2009/https://batas.org/division/op-executive-order-no-806-june-08-2009/https://batas.org/division/dbm-budget-circular-no-5-a-december-16-1994/https://batas.org/division/bsp-circular-no-1257-october-23-1990/https://batas.org/division/op-executive-order-no-807-june-08-2009/https://batas.org/division/prc-board-for-customs-broker-resolution-no-01-s-of-2007-august-16-2007/https://batas.org/division/op-executive-order-no-808-may-15-2009/https://batas.org/division/op-executive-order-no-811-june-17-2009/https://batas.org/division/op-executive-order-no-812-june-15-2009/https://batas.org/division/op-memorandum-circular-no-174-may-13-2009/https://batas.org/division/op-memorandum-circular-no-176-may-15-2009/https://batas.org/division/op-memorandum-order-no-297-march-02-2009/https://batas.org/division/op-memorandum-order-no-299-march-30-2009/https://batas.org/division/owwa-memorandum-of-instruction-no-001-a-february-19-2009/https://batas.org/division/prc-board-of-dentistry-resolution-no-07-s-of-2006-september-13-2006/https://batas.org/division/owwa-memorandum-of-instructions-no-003-s-of-2009-march-18-2009/https://batas.org/division/owwa-memorandum-of-instructions-no-005-s-of-2009-march-18-2009/https://batas.org/division/owwa-memorandum-of-instructions-no-006-s-of-2009-june-02-2009/https://batas.org/division/phic-philhealth-circular-no-09-s-2009-march-17-2009/https://batas.org/division/phic-philhealth-circular-no-10-s-2009-march-17-2009/https://batas.org/division/phic-philhealth-circular-no-11-s-2009-march-25-2009/https://batas.org/division/phic-philhealth-circular-no-14-s-2009-march-18-2009/https://batas.org/division/phic-philhealth-circular-no-15-s-2009-april-07-2009/https://batas.org/division/phic-philhealth-circular-no-17-s-2009-april-20-2009/https://batas.org/division/phic-philhealth-circular-no-18-s-2009-april-20-2009/https://batas.org/division/phic-philhealth-circular-no-19-s-2009-april-11-2009/https://batas.org/division/phic-philhealth-circular-no-20-s-2009-may-07-2009/https://batas.org/division/phic-philhealth-circular-no-21-s-2009-march-17-2009/https://batas.org/division/phic-philhealth-circular-no-22-s-2009-may-18-2009/https://batas.org/division/phic-philhealth-circular-no-23-s-2009-june-04-2009/https://batas.org/division/phic-philhealth-circular-no-24-s-2009-june-04-2009/https://batas.org/division/phic-philhealth-circular-no-25-s-2009-june-04-2009/https://batas.org/division/bai-administrative-order-no-24-july-18-2005/https://batas.org/division/neda-foreign-investments-act-of-1991-october-24-1991/https://batas.org/division/prc-board-of-dentistry-resolution-no-08-s-of-2006-september-13-2006/https://batas.org/division/bsp-circular-no-1259-october-29-1990/https://batas.org/division/ic-insurance-memorandum-circular-no-2-92-october-07-1992/https://batas.org/division/customs-administrative-order-no-6-2002-september-23-2002-september-23-2002/https://batas.org/division/prc-board-of-dentistry-resolution-no-02-s-of-2007-february-28-2007/https://batas.org/division/customs-memorandum-circular-no-310-2002-october-21-2002-october-21-2002/https://batas.org/division/boc-memorandum-november-05-2002-november-05-2002/https://batas.org/division/customs-memorandum-order-no-41-2002-november-18-2002/https://batas.org/division/pnp-letter-of-instructions-02-09-april-22-2009/https://batas.org/division/bai-memorandum-order-no-14-s-2005-august-22-2005/https://batas.org/division/pnp-memorandum-circular-no-2009-006-april-29-2009/https://batas.org/division/pnp-memorandum-circular-no-2009-007-may-18-2009/https://batas.org/division/poea-advisory-no-01-s-2009-april-15-2009/https://batas.org/division/poea-advisory-no-03-s-of-2009-may-04-2009/https://batas.org/division/poea-memorandum-circular-no-01-s-2009-february-04-2009/https://batas.org/division/poea-memorandum-circular-no-02-s-2009-february-18-2009/https://batas.org/division/cbp-circular-no-1357-s-1992-october-08-1992/https://batas.org/division/poea-memorandum-circular-no-03-s-2009-january-13-2009/https://batas.org/division/poea-memorandum-circular-no-04-s-2009-april-30-2009/https://batas.org/division/cbp-circular-no-1358-s-1992-october-19-1992/https://batas.org/division/cbp-circular-no-1359-s-1992-october-19-1992/https://batas.org/division/ppa-operations-memorandum-circular-no-04-2009-june-16-2009/https://batas.org/division/ppa-memorandum-order-no-29-2009-may-07-2009/https://batas.org/division/ppa-memorandum-order-no-39-2009-june-11-2009/https://batas.org/division/ppa-memorandum-order-no-31-2009-may-22-2009/https://batas.org/division/cbp-circular-no-1360-s-1992-october-22-1992/https://batas.org/division/ppa-memorandum-circular-no-11-2009-june-10-2009/https://batas.org/division/ppa-memorandum-circular-no-10-2009-june-08-2009/https://batas.org/division/ppa-memorandum-order-no-20-2009-march-18-2009/https://batas.org/division/ppa-administrative-order-no-03-2009-april-14-2009/https://batas.org/division/ppa-finance-memorandum-order-no-02-2009-april-22-2009/https://batas.org/division/ppa-memorandum-order-no-23-2009-april-02-2009/https://batas.org/division/bsp-circular-no-1260-october-30-1990/https://batas.org/division/ppa-memorandum-circular-no-05-2009-march-30-2009/https://batas.org/division/boc-memorandum-november-08-2002-november-08-2002/https://batas.org/division/cbp-circular-letter-s-1992-october-12-1992/https://batas.org/division/ppa-memorandum-circular-no-04-2009-april-27-2009/https://batas.org/division/ppc-memorandum-circular-no-09-08-april-12-2009/https://batas.org/division/cbp-circular-letter-s-1992-october-06-1992/https://batas.org/division/ppc-memorandum-circular-no-09-05-march-20-2009/https://batas.org/division/cbp-circular-letter-october-08-1992/https://batas.org/division/ppc-memorandum-circular-no-09-04-march-26-2009/https://batas.org/division/ppc-memorandum-circular-no-09-02-january-27-2009/https://batas.org/division/ppc-philpost-executive-order-no-2009-01-february-10-2009/https://batas.org/division/bai-memorandum-order-no-15-august-18-2005/https://batas.org/division/ppc-philpost-circular-no-09-15-april-16-2009/https://batas.org/division/bai-memorandum-order-no-16-august-15-2005/https://batas.org/division/lto-memorandum-november-20-1992/https://batas.org/division/prc-board-of-dentistry-resolution-no-03-s-of-2007-march-23-2007/https://batas.org/division/lto-memorandum-november-19-1992/https://batas.org/division/lto-memorandum-circular-no-91-007-may-15-1991/https://batas.org/division/prc-board-of-fisheries-resolution-no-05-s-of-2007-october-03-2007/https://batas.org/division/doh-administrative-order-no-124-s-92-june-01-1992/https://batas.org/division/dbm-budget-circular-no-6-december-12-1994/https://batas.org/division/sec-memorandum-circular-no-9-may-20-2004/https://batas.org/division/ppc-philpost-circular-no-09-11-february-19-2009/https://batas.org/division/ppc-philpost-circular-no-09-08-january-05-2009/https://batas.org/division/bai-memorandum-order-no-17-s-2005-august-31-2005/https://batas.org/division/nta-march-16-1992/https://batas.org/division/bsp-circular-no-1261-november-09-1990/https://batas.org/division/nta-november-11-1992/https://batas.org/division/ltfrb-memorandum-circular-no-92-010-december-07-1992/https://batas.org/division/bsp-circular-no-1263-november-13-1990/https://batas.org/division/lto-memorandum-november-11-1992/https://batas.org/division/customs-administrative-order-no-7-2002-november-29-2002-november-29-2002/https://batas.org/division/bsp-circular-no-1264-december-08-1990/https://batas.org/division/bai-da-administrative-order-no-26-july-20-2005/https://batas.org/division/bsp-circular-no-1265-november-20-1990/https://batas.org/division/bai-memorandum-circular-no-2-april-01-1997/https://batas.org/division/bsp-circular-no-1266-december-19-1990/https://batas.org/division/prc-board-of-guidance-and-counseling-resolution-no-02-s-of-2007-august-31-2007/https://batas.org/division/sec-june-10-2004/https://batas.org/division/bsp-circular-no-1267-december-20-1990/https://batas.org/division/bfd-administrative-order-no-104-a-s-2000-april-17-2000/https://batas.org/division/bsp-circular-no-1268-december-28-1990/https://batas.org/division/sra-sugar-order-no-7-s-2003-2004-march-30-2004/https://batas.org/division/bsp-circular-no-1269-december-26-1990/https://batas.org/division/bai-dept-of-agriculture-administrative-order-no-41-s-1990-august-01-1990/https://batas.org/division/sra-sugar-order-no-9-s-2003-2004-may-31-2004/https://batas.org/division/bai-department-of-agriculture-administrative-order-no-39-s-1991-october-15-1991/https://batas.org/division/prc-board-resolution-no-03-s-of-2007-september-27-2007/https://batas.org/division/bai-administrative-order-no-16-s-2005-august-31-2005/https://batas.org/division/bai-department-of-agriculture-administrative-order-no-3-s-1992-march-03-1992/https://batas.org/division/prc-board-of-landscape-architecture-resolution-no-03-s-of-2007-october-01-2007/https://batas.org/division/bsp-circular-no-1270-january-15-1991/https://batas.org/division/prc-board-for-librarians-resolution-no-06-s-of-2006-september-13-2006/https://batas.org/division/mia-memorandum-circular-no-163-s-2001-march-15-2001/https://batas.org/division/prc-board-for-librarians-resolution-no-07-s-of-2006-september-13-2006/https://batas.org/division/bsp-circular-no-1272-january-28-1991/https://batas.org/division/prc-board-for-librarians-resolution-no-12-s-of-2006-december-14-2006/https://batas.org/division/prc-board-of-medicine-resolution-no-232-august-09-1990/https://batas.org/division/lto-memorandum-december-09-1992/https://batas.org/division/bir-revenue-regulation-no-5-92-september-11-1992/https://batas.org/division/prc-board-of-marine-deck-officers-and-board-of-marine-engineer-officers-joint-board-resolutions-no-2007-01-august-23-2007/https://batas.org/division/bir-revenue-regulation-no-6-92-september-04-1992/https://batas.org/division/dbm-national-compensation-circular-no-73-december-27-1994/https://batas.org/division/bir-revenue-regulation-no-7-92-september-07-1992/https://batas.org/division/prc-board-resolution-no-153-december-03-1990/https://batas.org/division/prc-board-of-marine-engineer-officers-resolution-no-31-s-of-2007-november-08-2007/https://batas.org/division/bir-revenue-memorandum-order-no-36-92-september-11-1992/https://batas.org/division/prc-board-of-optometry-resolution-no-04-s-of-2007-september-19-2007/https://batas.org/division/board-of-midwifery-resolution-no-588-october-19-1990/https://batas.org/division/bir-revenue-memorandum-order-no-38-92-september-11-1992/https://batas.org/division/bsp-circular-no-1273-february-08-1991/https://batas.org/division/prc-board-of-radiologic-technology-resolution-no-06-s-of-2007-september-27-2007/https://batas.org/division/prc-memorandum-circular-no-2007-09-s-of-2007-august-06-2007/https://batas.org/division/bsp-circular-no-1274-february-22-1991/https://batas.org/division/prc-memorandum-circular-no-2007-09-s-of-2007-august-07-2007/https://batas.org/division/prc-board-resolution-no-57-january-22-1990/https://batas.org/division/mia-memorandum-circular-no-164-s-2001-march-15-2001/https://batas.org/division/bsp-circular-no-1275-march-04-1991/https://batas.org/division/prc-resolution-no-07-390-s-of-2007-march-15-2007/https://batas.org/division/bir-revenue-memorandum-order-no-41-92-november-18-1992/https://batas.org/division/sec-memorandum-circular-no-5-s-of-2007-october-19-2007/https://batas.org/division/bsp-circular-no-1276-march-05-1991/https://batas.org/division/prc-board-resolution-no-58-january-24-1990/https://batas.org/division/bsp-circular-no-1277-march-14-1991/https://batas.org/division/prc-board-of-nursing-february-23-1990/https://batas.org/division/bsp-circular-no-1278-march-18-1991/https://batas.org/division/sec-memorandum-circular-no-6-s-of-2007-december-10-2007/https://batas.org/division/bsp-circular-no-1279-march-19-1991/https://batas.org/division/bir-revenue-memorandum-order-no-44-92-december-07-1992/https://batas.org/division/bhfs-bureau-circular-no-07-s-2003-october-02-2003/https://batas.org/division/bir-revenue-memorandum-circular-no-47-92-october-15-1992/https://batas.org/division/bsp-circular-no-1280-april-15-1991/https://batas.org/division/sra-sugar-order-no-1-a-series-of-2007-2008-october-17-2007/https://batas.org/division/bir-revenue-memorandum-circular-no-49-92-october-13-1992/https://batas.org/division/poea-clarificatory-bulletin-no-01-s-1992-october-29-1992/https://batas.org/division/bi-memorandum-order-no-add-03-018-september-25-2003/https://batas.org/division/poea-memorandum-circular-no-84-s-1992-november-17-1992/https://batas.org/division/bsp-circular-no-1281-april-15-1991/https://batas.org/division/bi-memorandum-order-no-add-03-019-november-20-2003/https://batas.org/division/bir-revenue-regulations-no-25-2003-september-16-2003/https://batas.org/division/bir-revenue-regulations-no-26-2003-september-18-2003/https://batas.org/division/sra-sugar-order-no-3-s-of-2007-2008-october-17-2007/https://batas.org/division/dbm-national-compensation-circular-no-74-january-02-1995/https://batas.org/division/poea-memorandum-circular-no-85-s-1992-december-17-1992/https://batas.org/division/mia-memorandum-circular-no-65-a-december-10-1992/https://batas.org/division/mia-memorandum-circular-no-68-a-december-10-1992/https://batas.org/division/bir-revenue-regulations-no-27-2003-june-30-2003/https://batas.org/division/bsp-circular-no-1283-april-20-1991/https://batas.org/division/bir-revenue-memorandum-circular-no-58-2003-september-30-2003/https://batas.org/division/mia-memorandum-circular-no-72-december-10-1992/https://batas.org/division/bir-revenue-memorandum-circular-no-60-2003-october-06-2003/https://batas.org/division/sra-sugar-order-no-4-s-of-2007-2008-october-17-2007/https://batas.org/division/sra-sugar-order-no-5-s-of-2007-2008-october-22-2007/https://batas.org/division/bir-revenue-memorandum-circular-no-61-2003-october-06-2003/https://batas.org/division/bir-revenue-memorandum-circular-no-62-2003-december-09-2003/https://batas.org/division/sra-sugar-order-no-6-s-of-2007-2008-october-23-2007/https://batas.org/division/bir-revenue-memorandum-circular-no-66-2003-october-14-2003/https://batas.org/division/bsp-circular-no-1284-april-25-1991/https://batas.org/division/bsp-circular-no-1285-may-02-1991/https://batas.org/division/bir-revenue-memorandum-circular-no-69-2003-october-13-2003/https://batas.org/division/bir-revenue-memorandum-circular-no-72-2003-october-20-2003/https://batas.org/division/bir-revenue-memorandum-order-no-38-2003-october-24-2003/https://batas.org/division/joint-boc-peza-memorandum-order-no-02-2005-june-10-2005/https://batas.org/division/da-memorandum-circular-no-15-series-of-2003-october-08-2003/https://batas.org/division/bsp-circular-no-1286-may-23-1991/https://batas.org/division/bsp-circular-no-1288-june-04-1991/https://batas.org/division/customs-memorandum-order-no-19-2005-april-21-2005/https://batas.org/division/customs-memorandum-order-no-22-2005-may-11-2005/https://batas.org/division/bsp-circular-no-1289-june-26-1991/https://batas.org/division/customs-memorandum-order-no-23-2005-june-09-2005/https://batas.org/division/da-administrative-order-no-24-series-of-2003-october-07-2003/https://batas.org/division/boc-memorandum-order-no-3-95-january-24-1995/https://batas.org/division/da-administrative-order-no-23-series-of-2003-september-22-2003/https://batas.org/division/da-administrative-order-no-22-series-of-2003-september-02-2003/https://batas.org/division/da-administrative-order-no-21-series-of-2003-october-28-2003/https://batas.org/division/da-memorandum-order-no-29-series-of-2003-october-16-2003/https://batas.org/division/da-memorandum-order-no-30-series-of-2003-november-12-2003/https://batas.org/division/bsp-circular-no-1290-june-17-1991/https://batas.org/division/customs-memorandum-order-no-24-2005-may-13-2005/https://batas.org/division/dbm-budget-circular-no-2003-4-september-26-2003/https://batas.org/division/bsp-circular-no-1291-july-02-1991/https://batas.org/division/prc-board-resolution-no-192-february-19-1990/https://batas.org/division/dbm-budget-circular-no-2003-5-september-26-2003/https://batas.org/division/bir-revenue-regulations-no-12-2007-october-10-2007/https://batas.org/division/customs-memorandum-order-no-25-2005-june-15-2005/https://batas.org/division/boc-memorandum-order-no-4-95-january-25-1995/https://batas.org/division/pra-circular-no-026-february-27-1990/https://batas.org/division/bsp-circular-no-1292-july-10-1991/https://batas.org/division/dbm-budget-circular-no-2003-6-september-29-2003/https://batas.org/division/pra-circular-no-027-march-28-1990/https://batas.org/division/dbm-national-budget-circular-no-489-august-11-2003/https://batas.org/division/bsp-circular-no-1293-july-11-1991/https://batas.org/division/dbm-circular-letter-no-2003-9-september-29-2003/https://batas.org/division/dbm-department-of-finance-and-department-of-budget-and-management-joint-circular-no-1-03-august-15-2003/https://batas.org/division/pra-circular-no-028-march-28-1990/https://batas.org/division/boc-memorandum-circular-no-25-95-january-17-1995/https://batas.org/division/bsp-circular-no-1294-july-09-1991/https://batas.org/division/dbm-deped-joint-circular-no-1-s-2003-november-03-2003/https://batas.org/division/bsp-circular-no-1295-july-16-1991/https://batas.org/division/customs-memorandum-order-no-26-2005-june-22-2005/https://batas.org/division/dbm-and-commission-on-higher-education-joint-circular-no-1-a-s-2003-october-24-2003/https://batas.org/division/dbm-civil-service-commission-dbm-joint-circular-no-2-s-2003-october-20-2003/https://batas.org/division/customs-memorandum-order-no-27-2005-june-27-2005/https://batas.org/division/dbm-budget-circular-no-2003-7-december-05-2003/https://batas.org/division/bsp-circular-no-1296-july-16-1991/https://batas.org/division/bsp-circular-no-1297-july-16-1991/https://batas.org/division/bsp-circular-no-1298-july-29-1991/https://batas.org/division/dbm-budget-circular-no-2003-8-december-08-2003/https://batas.org/division/bsp-circular-no-1299-july-29-1991/https://batas.org/division/dbm-circular-letter-no-2003-10-october-17-2003/https://batas.org/division/dbm-circular-no-2003-11-october-22-2003/https://batas.org/division/dbm-circular-letter-no-2003-12-december-04-2003/https://batas.org/division/boc-tariff-classification-1-95-january-09-1995/https://batas.org/division/dbm-local-budget-circular-no-77-december-02-2003/https://batas.org/division/doe-department-circular-no-dc-2003-10-009-october-06-2003/https://batas.org/division/bsp-circular-no-1300-august-07-1991/https://batas.org/division/bsp-circular-no-1302-august-20-1991/https://batas.org/division/sec-memorandum-circular-no-02-s-of-2009-april-17-2009/https://batas.org/division/sec-memorandum-circular-no-3-s-of-2009-may-29-2009/https://batas.org/division/sec-memorandum-circular-no-3-a-s-of-2009-june-15-2009/https://batas.org/division/sec-memorandum-circular-no-4-s-of-2009-june-08-2009/https://batas.org/division/sec-memorandum-circular-no-5-s-of-2009-june-08-2009/https://batas.org/division/sra-sugar-order-no-4-a-s-of-2008-2009-april-03-2009/https://batas.org/division/sra-sugar-order-no-10-s-of-2008-2009-may-13-2009/https://batas.org/division/sra-sugar-order-no-11-series-of-2008-2009-may-13-2009/https://batas.org/division/doe-department-circular-no-dc-2003-11-010-november-14-2003/https://batas.org/division/bsp-circular-no-1303-august-22-1991/https://batas.org/division/boc-memorandum-january-25-1995/https://batas.org/division/doe-department-circular-no-dc-2003-12-011-december-05-2003/https://batas.org/division/boc-memorandum-january-26-1995/https://batas.org/division/denr-memorandum-circular-no-21-s-2003-september-30-2003/https://batas.org/division/denr-administrative-order-no-2003-46-september-19-2003/https://batas.org/division/denr-administrative-order-no-51-s-2003-october-29-2003/https://batas.org/division/sec-memorandum-circular-no-4-series-of-2007-september-27-2007/https://batas.org/division/bsp-circular-no-1305-september-06-1991/https://batas.org/division/denr-administrative-order-no-2003-53-november-10-2003/https://batas.org/division/bsp-circular-no-1306-september-19-1991/https://batas.org/division/customs-memorandum-order-no-28-2005-july-06-2005/https://batas.org/division/doh-administrative-order-no-90-series-of-2003-september-18-2003/https://batas.org/division/bsp-circular-no-1308-october-03-1991/https://batas.org/division/bsp-circular-no-1309-october-14-1991/https://batas.org/division/customs-memorandum-order-29-2005-july-06-2005/https://batas.org/division/bsp-circular-no-1310-october-15-1991/https://batas.org/division/bsp-circular-no-1311-october-15-1991/https://batas.org/division/doh-administrative-order-no-92-s-2003-september-22-2003/https://batas.org/division/bsp-circular-no-1312-october-15-1991/https://batas.org/division/dbm-national-budget-circular-no-433-march-01-1994/https://batas.org/division/doh-administrative-order-no-95-s-2003-september-29-2003/https://batas.org/division/doh-department-circular-no-349-s-2003-october-14-2003/https://batas.org/division/bsp-circular-no-1313-october-17-1991/https://batas.org/division/bsp-circular-no-1314-october-21-1991/https://batas.org/division/doh-administrative-order-no-105-s-2003-october-22-2003/https://batas.org/division/bsp-circular-no-1315-october-29-1991/https://batas.org/division/bsp-circular-no-1316-october-31-1991/https://batas.org/division/ddb-board-regulation-no-6-s-1972-december-11-1972/https://batas.org/division/bsp-circular-no-1317-december-11-1991/https://batas.org/division/dbm-national-compensation-circular-no-72-march-09-1994/https://batas.org/division/bsp-circular-no-1318-january-03-1992/https://batas.org/division/ddb-board-regulation-no-3-s-1987-march-19-1987/https://batas.org/division/dbm-local-budget-circular-no-54-march-09-1994/https://batas.org/division/doh-bureau-order-no-63-a-s-1993-march-30-1994/https://batas.org/division/bsp-circular-no-1319-january-03-1992/https://batas.org/division/bsp-circular-no-10-93-december-29-1993/https://batas.org/division/bfad-bureau-circular-no-13-s-2005-june-22-2004/https://batas.org/division/bsp-circular-no-1320-january-03-1992/https://batas.org/division/bsp-circular-no-11-s-1994-january-05-1994/https://batas.org/division/bsp-circular-no-12-94-february-08-1994/https://batas.org/division/bfad-bureau-circular-no-14-s-2005-july-06-2005/https://batas.org/division/bsp-circular-no-1321-january-10-1992/https://batas.org/division/bsp-circular-no-13-s-1994-february-08-1994/https://batas.org/division/bsp-circular-no-14-s-1994-february-15-1994/https://batas.org/division/bsp-circular-no-1322-january-10-1992/https://batas.org/division/bsp-circular-no-1323-january-27-1992/https://batas.org/division/bsp-circular-no-15-s-1994-february-19-1994/https://batas.org/division/bsp-circular-no-1324-january-29-1992/https://batas.org/division/bfad-bureau-circular-no-15-s-2005-july-14-2005/https://batas.org/division/bsp-circular-letter-january-13-1994/https://batas.org/division/bsp-circular-no-1325-january-29-1992/https://batas.org/division/bsp-circular-letter-january-17-1994/https://batas.org/division/ntc-memorandum-circular-no-19-12-2000-december-12-2000/https://batas.org/division/bsp-circular-no-1327-january-30-1992/https://batas.org/division/bsp-circular-letter-january-27-1994/https://batas.org/division/bsp-circular-letter-february-24-1994/https://batas.org/division/bsp-circular-no-1328-january-30-1992/https://batas.org/division/pitc-memorandum-circular-no-ct-95-1-01-january-10-1995/https://batas.org/division/bsp-memorandum-january-10-1994/https://batas.org/division/bfad-bureau-circular-no-16-s-2005-august-09-2005/https://batas.org/division/bsp-maab-no-1-january-20-1994/https://batas.org/division/bsp-circular-no-1329-february-05-1992/https://batas.org/division/dole-department-order-no-1-s-1994-january-05-1994/https://batas.org/division/bir-revenue-regulations-no-11-2005-april-25-2005/https://batas.org/division/lto-memorandum-march-21-1994/https://batas.org/division/proclamation-no-326-february-14-1994/https://batas.org/division/proclamation-no-347-march-25-1994/https://batas.org/division/proclamation-no-348-march-25-1994/https://batas.org/division/bsp-circular-no-1330-february-28-1992/https://batas.org/division/bir-revenue-regulations-no-12-2005-april-25-2005/https://batas.org/division/bsp-circular-no-205-s-1999-july-01-1999/https://batas.org/division/bir-revenue-regulations-no-13-2005-april-25-2005/https://batas.org/division/csc-memorandum-circular-no-11-march-10-1994/https://batas.org/division/bsp-circular-letter-s-1999-june-25-1999/https://batas.org/division/bsp-circular-letter-s-1999-june-28-1999/https://batas.org/division/bc-customs-administrative-order-no-9-93-november-16-1993/https://batas.org/division/prc-resolution-no-01-specialty-board-of-interior-design-january-31-1995/https://batas.org/division/prc-resolution-no-01-board-of-master-plumbing-february-01-1995/https://batas.org/division/bsp-memorandum-july-01-1999/https://batas.org/division/bc-customs-administrative-order-no-5-93-september-01-1993/https://batas.org/division/prc-resolution-no-01-board-of-architecture-february-01-1995/https://batas.org/division/bir-revenue-regulations-no-14-2005-june-22-2005/https://batas.org/division/bc-memorandum-march-21-1994/https://batas.org/division/bsp-circular-no-207-series-of-1999-july-21-1999/https://batas.org/division/bc-customs-memorandum-order-no-11-94-april-12-1994/https://batas.org/division/csc-memorandum-circular-no-36-december-29-1994/https://batas.org/division/doh-administrative-order-no-119-s-2003-december-02-2003/https://batas.org/division/doh-administrative-order-no-101-s-2003-december-14-2003/https://batas.org/division/bsp-circular-letter-august-11-1999/https://batas.org/division/bir-revenue-regulations-no-15-2005-june-09-2005/https://batas.org/division/csc-memorandum-circular-no-37-december-29-1994/https://batas.org/division/bsp-memorandum-june-28-1999/https://batas.org/division/bir-revenue-memorandum-circular-no-29-2005-june-29-2005/https://batas.org/division/ltfrb-memorandum-circular-no-95-001-january-25-1995/https://batas.org/division/bc-customs-memorandum-order-no-12-94-april-07-1994/https://batas.org/division/dole-department-order-no-50-03-s-2003-june-27-2003/https://batas.org/division/dole-department-order-no-52-03-s-2003-november-27-2003/https://batas.org/division/dole-department-order-no-53-03-s-2003-august-14-2003/https://batas.org/division/dole-department-order-no-54-03-s-2003-november-05-2003/https://batas.org/division/dpwh-november-10-2003/https://batas.org/division/dti-department-administrative-order-no-08-series-of-2003-october-10-2003/https://batas.org/division/bpi-administrative-order-no-17-s-2005-june-02-2005/https://batas.org/division/dof-department-order-no-88-94-july-14-1994/https://batas.org/division/dti-doh-da-joint-administrative-order-no-1-series-of-1993-december-27-1993/https://batas.org/division/bpi-administrative-order-no-18-s-2005-june-02-2005/https://batas.org/division/bpi-administrative-order-no-19-s-2005-june-02-2005/https://batas.org/division/pra-resolution-no-26-series-of-1989-november-22-1990/https://batas.org/division/pra-resolution-no-007-november-27-1990/https://batas.org/division/pcagc-resolution-no-r-0015-98-s-1998-december-02-1998/https://batas.org/division/poea-memorandum-circular-no-15-s-1998-september-02-1998/https://batas.org/division/poea-memorandum-circular-no-16-s-1998-september-07-1998/https://batas.org/division/poea-memorandum-circular-no-17-november-13-1998/https://batas.org/division/ppa-memorandum-circular-no-37-98-august-20-1998/https://batas.org/division/ppa-memorandum-circular-no-38-98-august-27-1998/https://batas.org/division/ppa-memorandum-circular-no-40-98-september-15-1998/https://batas.org/division/ppa-memorandum-circular-no-42-98-october-02-1998/https://batas.org/division/ppa-memorandum-circular-no-43-98-october-05-1998/https://batas.org/division/ppa-memorandum-circular-no-47-98-october-19-1998/https://batas.org/division/ppa-administrative-order-no-02-98-august-05-1998/https://batas.org/division/ppa-administrative-order-no-07-98-august-19-1998/https://batas.org/division/pvao-department-order-no-a-049-may-20-1990/https://batas.org/division/ppa-administrative-order-no-08-98-august-19-1998/https://batas.org/division/ppa-administrative-order-no-09-98-september-03-1998/https://batas.org/division/ppa-memorandum-order-no-34-98-november-04-1998/https://batas.org/division/ppa-memorandum-order-no-32-98-october-07-1998/https://batas.org/division/pvao-department-order-number-a-070-b-july-17-1990/https://batas.org/division/dof-department-order-no-109-94-december-19-1994/https://batas.org/division/bpi-administrative-order-no-20-s-2005-june-02-2005/https://batas.org/division/bc-customs-administrative-order-no-4-94-april-08-1994/https://batas.org/division/pvao-memorandum-circular-no-90-1-april-16-1990/https://batas.org/division/ato-aviation-safety-circular-no-06-94-january-27-1994/https://batas.org/division/bpi-special-quarantine-order-no-01-s-2005-june-10-2005/https://batas.org/division/denr-administrative-order-no-04-february-02-1991/https://batas.org/division/csc-memorandum-circular-no-12-94-march-10-1994/https://batas.org/division/sec-memorandum-circular-no-9-october-06-1998/https://batas.org/division/sec-memorandum-circular-no-10-october-09-1998/https://batas.org/division/ltfrb-memorandum-circular-no-94-006-april-12-1994/https://batas.org/division/sec-october-12-1998/https://batas.org/division/poea-department-order-no-11-s-1994-april-06-1994/https://batas.org/division/spon-september-18-1998/https://batas.org/division/sra-order-no-2-s-1998-1999-september-18-1998/https://batas.org/division/denr-dti-dotc-joint-administrative-order-no-1-series-2003-november-07-2003/https://batas.org/division/sra-order-no-3-october-15-1998/https://batas.org/division/sra-order-no-4-october-20-1998/https://batas.org/division/pvao-supplementary-guidelines-no-90-2-june-12-1990/https://batas.org/division/denr-administrative-order-no-05-february-28-1991/https://batas.org/division/erc-october-17-2003/https://batas.org/division/bir-revenue-regulation-no-2-91-march-11-1991/https://batas.org/division/fpa-december-18-2003/https://batas.org/division/firb-resolution-no-16-95-april-07-1995/https://batas.org/division/sra-memorandum-circular-no-1-october-16-1998/https://batas.org/division/firb-resolution-no-20-96-may-27-1996/https://batas.org/division/sra-order-no-5-november-23-1998/https://batas.org/division/sra-molasses-order-no-1-november-25-1998/https://batas.org/division/sra-order-no-6-december-10-1998/https://batas.org/division/firb-resolution-no-14-97-july-11-1997/https://batas.org/division/vrb-memorandum-circular-no-98-001-september-14-1998/https://batas.org/division/memorandum-order-no-162-august-19-1993/https://batas.org/division/gsis-resolution-no-2-january-08-2003/https://batas.org/division/pvao-supplementary-guidelines-no-90-4-june-15-1990/https://batas.org/division/bir-revenue-regulations-no-3-91-january-24-1991/https://batas.org/division/gsis-resolution-no-9-january-08-2003/https://batas.org/division/memorandum-order-no-179-november-06-1993/https://batas.org/division/bir-revenue-memorandum-order-no-3-91-january-14-1991/https://batas.org/division/bir-revenue-memorandum-order-no-5-91-february-12-1991/https://batas.org/division/bir-revenue-memorandum-circular-no-13-91-march-04-1991/https://batas.org/division/pvao-supplementary-guidelines-no-90-5-september-05-1990/https://batas.org/division/memorandum-order-no-168-september-27-1993/https://batas.org/division/gsis-resolution-no-13-january-08-2003/https://batas.org/division/pvao-supplementary-guidelines-no-90-06-august-08-1990/https://batas.org/division/gsis-resolution-no-16-january-22-2003/https://batas.org/division/pvao-supplementary-guidelines-no-90-07-august-08-1990/https://batas.org/division/gsis-resolution-no-56-february-19-2003/https://batas.org/division/gsis-resolution-no-75-march-19-2003/https://batas.org/division/poea-department-order-no-011a-s-1994-april-14-1994/https://batas.org/division/gsis-resolution-no-88-april-02-2003/https://batas.org/division/bpi-special-quarantine-order-no-02-s-2005-august-22-2005/https://batas.org/division/bsp-circular-no-208-august-17-1999/https://batas.org/division/gsis-resolution-no-89-april-02-2003/https://batas.org/division/poea-memorandum-circular-no-026-94-april-14-1994/https://batas.org/division/dti-department-administrative-order-no-2-february-22-1995/https://batas.org/division/gsis-resolution-no-90-april-02-2003/https://batas.org/division/gsis-resolution-no-91-april-02-2003/https://batas.org/division/pvao-supplementary-guidelines-no-90-08-september-25-1990/https://batas.org/division/ntc-memorandum-circular-no-9-4-94-april-15-1994/https://batas.org/division/gsis-resolution-no-92-april-02-2003/https://batas.org/division/bps-department-administrative-order-no-04-s-2005-may-16-2005/https://batas.org/division/gsis-resolution-no-107-april-23-2003/https://batas.org/division/bsp-circular-no-209-september-09-1999/https://batas.org/division/gsis-resolution-no-117-october-23-2003/https://batas.org/division/denr-administrative-order-no-11-s-1994-march-28-1994/https://batas.org/division/gsis-resolution-no-118-may-07-2003/https://batas.org/division/ic-circular-letter-no-3-95-february-06-1995/https://batas.org/division/gsis-resolution-no-173-july-23-2003/https://batas.org/division/ic-circular-letter-no-4-95-january-30-1995/https://batas.org/division/gsis-resolution-no-175-july-23-2003/https://batas.org/division/hlrb-board-resolution-no-511-1992-june-08-1992/https://batas.org/division/csc-memorandum-circular-15-s-1994-april-14-1994/https://batas.org/division/gsis-resolution-no-184-august-13-2003/https://batas.org/division/bsp-circular-no-210-september-09-1999/https://batas.org/division/bps-department-administrative-order-no-07-s-2002-august-27-2002/https://batas.org/division/bsp-circular-letter-september-19-1999/https://batas.org/division/poea-memorandum-circular-no-28-april-18-1994/https://batas.org/division/poea-memorandum-circular-no-30-s-1994-april-20-1994/https://batas.org/division/ltfrb-memorandum-circular-no-91-005-march-04-1991/https://batas.org/division/owwa-memorandum-of-instructions-no-004-94-february-17-1994/https://batas.org/division/hlrb-resolution-no-r-515-1992-august-17-1992/https://batas.org/division/boc-customs-memorandum-order-no-14-99-june-23-1999/https://batas.org/division/ddb-board-regulation-no-2-s-1991-february-18-1991/https://batas.org/division/bps-department-administrative-order-no-08-s-2004-december-06-2004/https://batas.org/division/pitc-january-01-1994/https://batas.org/division/ddb-board-regulation-no-3-s-1991-february-28-1991/https://batas.org/division/boc-customs-memorandum-circular-no-304-99-july-22-1999/https://batas.org/division/poea-memorandum-circular-no-86-s-1992-december-18-1992/https://batas.org/division/pra-resolution-no-21-series-of-1989-november-27-1990/https://batas.org/division/gsis-resolution-no-188-august-13-2003/https://batas.org/division/lto-memorandum-december-29-1992/https://batas.org/division/bir-revenue-memorandum-order-no-19-94-march-17-1994/https://batas.org/division/gsis-resolution-no-189-august-13-2003/https://batas.org/division/boc-memorandum-july-28-1999/https://batas.org/division/bir-revenue-29-94-april-14-1994/https://batas.org/division/gsis-resolution-no-249-september-04-2002/https://batas.org/division/bps-july-15-2005/https://batas.org/division/gsis-resolution-no-59-february-28-2002/https://batas.org/division/boc-customs-memorandum-circular-no-344-99-august-13-1999/https://batas.org/division/gsis-resolution-no-102-april-17-2002/https://batas.org/division/gsis-resolution-no-123-may-07-2002/https://batas.org/division/boc-memorandum-august-17-1999/https://batas.org/division/gsis-resolution-no-124-may-07-2002/https://batas.org/division/gsis-resolution-no-141-may-22-2002/https://batas.org/division/pra-resolution-no-034-series-of-1988-november-27-1990/https://batas.org/division/bir-revenue-memorandum-order-no-31-94-april-14-1994/https://batas.org/division/gsis-resolution-no-176-july-03-2002/https://batas.org/division/gsis-resolution-no-177-july-03-2002/https://batas.org/division/bir-revenue-memorandum-circular-no-20-94-march-15-1994/https://batas.org/division/gsis-resolution-no-197-july-17-2002/https://batas.org/division/boc-customs-memorandum-order-no-16-99-august-10-1999/https://batas.org/division/gsis-resolution-no-219-august-07-2002/https://batas.org/division/gsis-resolution-no-221-august-07-2002/https://batas.org/division/ic-insurance-circular-letter-no-11-94-cl-april-25-1994/https://batas.org/division/gsis-resolution-no-229-august-21-2002/https://batas.org/division/gsis-resolution-no-238-august-21-2002/https://batas.org/division/boc-customs-memorandum-order-no-17-99-august-16-1999/https://batas.org/division/prc-board-of-midwifery-resolution-no-08-february-06-1995/https://batas.org/division/hlurb-administrative-order-no-05-s-2003-september-17-2003/https://batas.org/division/doh-administrative-order-no-85-february-15-1990/https://batas.org/division/doh-administrative-order-no-24-s-1994-february-15-1994/https://batas.org/division/hlurb-administrative-order-no-06-s-2003-october-13-2003/https://batas.org/division/executive-order-no-157-february-15-1994/https://batas.org/division/executive-order-no-159-february-23-1994/https://batas.org/division/hlurb-administrative-order-no-02-april-21-2003/https://batas.org/division/executive-order-no-162-february-25-1994/https://batas.org/division/hlurb-memorandum-circular-no-20-s-2003-february-19-2003/https://batas.org/division/poea-department-order-no-13-s-1994-february-05-1994/https://batas.org/division/executive-order-no-14-august-19-1998/https://batas.org/division/hlurb-administrative-order-no-07-s-2003-december-22-2003/https://batas.org/division/boq-administrative-order-no-2005-0019-july-19-2005/https://batas.org/division/boc-customs-memorandum-circular-no-367-99-august-31-1999/https://batas.org/division/ipo-office-order-no-104-s-2003-october-20-2003/https://batas.org/division/bc-customs-memorandum-order-no-16-94-may-02-1994/https://batas.org/division/boc-customs-memorandum-order-no-3-95f-september-01-1999/https://batas.org/division/bc-customs-memorandum-order-no-17-94-may-10-1994/https://batas.org/division/ciap-may-19-2005/https://batas.org/division/administrative-order-no-155-s-2002-september-30-2002-september-30-2002/https://batas.org/division/poea-memorandum-circular-no-07-february-06-1995/https://batas.org/division/doh-administrative-order-no-85-a-february-22-1990/https://batas.org/division/ipo-office-order-no-123-s-2003-december-15-2003/https://batas.org/division/brl-bureau-order-no-5-s-1990-january-15-1990/https://batas.org/division/bc-department-order-no-14-94-march-24-1994/https://batas.org/division/boc-memorandum-september-17-1999/https://batas.org/division/bi-office-memorandum-order-no-add-02-006-october-4-2002-october-04-2002/https://batas.org/division/bfad-memorandum-circular-no-1-s-1994-february-14-1994/https://batas.org/division/poea-memorandum-circular-no-08-january-27-1995/https://batas.org/division/memorandum-order-no-add-02-053-november-26-2002-november-26-2002/https://batas.org/division/boc-customs-memorandum-circular-no-391-99-september-15-1999/https://batas.org/division/ipo-office-order-no-124-s-2003-december-17-2003/https://batas.org/division/doh-administrative-order-no-89-march-20-1990/https://batas.org/division/bfad-memorandum-circular-no-4-s-1994-april-11-1994/https://batas.org/division/brl-administrative-order-no-102-february-08-1991/https://batas.org/division/ipo-office-order-no-128-s-2003-december-17-2003/https://batas.org/division/bfad-memorandum-circular-no-5-s-1994-april-20-1994/https://batas.org/division/revenue-memorandum-order-no-23-02-september-30-2002-september-30-2002/https://batas.org/division/boc-customs-memorandum-order-no-18-99-september-20-1999/https://batas.org/division/poea-memorandum-circular-no-09-february-06-1995/https://batas.org/division/bfad-memorandum-circular-no-6-s-1994-april-19-1994/https://batas.org/division/bfad-memorandum-circular-no-7-s-1994-april-12-1994/https://batas.org/division/revenue-memorandum-order-no-27-2002-september-5-2002-september-05-2002/https://batas.org/division/ipo-office-order-no-129-s-2003-december-17-2003/https://batas.org/division/boc-customs-memorandum-circular-no-406-99-september-22-1999/https://batas.org/division/bfad-memorandum-circular-no-8-s-1994-april-28-1994/https://batas.org/division/nar-vol-13-nos-1-4-october-december-2002-september-25-2002/https://batas.org/division/ddb-board-regulation-no-1-s-2005-march-16-2005/https://batas.org/division/ltfrb-memorandum-circular-no-2003-027-november-13-2003/https://batas.org/division/doe-department-order-no-95-01-03-january-24-1995/https://batas.org/division/bir-revenue-regulations-no-8-99-april-26-1999/https://batas.org/division/ltfrb-memorandum-circular-no-2003-028-november-17-2003/https://batas.org/division/denr-administrative-order-no-15-s-1994-april-29-1994/https://batas.org/division/ltfrb-memorandum-circular-no-2003-029-november-27-2003/https://batas.org/division/bir-revenue-regulations-no-9-99-april-19-1999/https://batas.org/division/doh-administrative-order-no-93-june-11-1990/https://batas.org/division/memorandum-circular-no-111-january-17-1995/https://batas.org/division/poea-memorandum-circular-no-001-s-1993-january-03-1993/https://batas.org/division/bir-revenue-memorandum-order-no-45-99-june-18-1999/https://batas.org/division/poea-department-order-no-33-s-1992-december-24-1992/https://batas.org/division/bir-revenue-memorandum-order-no-55-99-july-06-1999/https://batas.org/division/ltfrb-memorandum-circular-no-2003-030-december-02-2003/https://batas.org/division/poea-memorandum-circular-no-88-s-1992-december-29-1992/https://batas.org/division/ltfrb-memorandum-circular-no-2003-031-november-19-2003/https://batas.org/division/ltfrb-memorandum-circular-no-2003-032-december-15-2003/https://batas.org/division/memorandum-order-no-252-january-13-1995/https://batas.org/division/doh-administrative-order-no-94-a-august-29-1990/https://batas.org/division/bir-revenue-memorandum-order-no-56-99-july-12-1999/https://batas.org/division/ltfrb-memorandum-circular-no-2003-033-december-15-2003/https://batas.org/division/pso-administrative-order-no-92-09-october-15-1992/https://batas.org/division/bir-revenue-memorandum-order-no-57-99-may-21-1999/https://batas.org/division/bir-revenue-memorandum-order-no-60-99-july-15-1999/https://batas.org/division/pso-administrative-order-no-92-10-december-08-1992/https://batas.org/division/memorandum-order-no-253-january-20-1995/https://batas.org/division/bir-revenue-memorandum-circular-no-42-99-june-02-1999/https://batas.org/division/bi-immigration-administrative-order-no-01-94-april-29-1994/https://batas.org/division/pso-circular-no-92-62-january-12-1993/https://batas.org/division/executive-order-no-218-january-01-1995/https://batas.org/division/ddb-board-regulation-no-2-s-2005-july-19-2005/https://batas.org/division/poea-memorandum-circular-no-32-s-1994-may-06-1994/https://batas.org/division/pso-circular-no-92-63-december-15-1992/https://batas.org/division/bir-revenue-memorandum-circular-no-46-99-june-18-1999/https://batas.org/division/poea-memorandum-circular-no-033-94-may-10-1994/https://batas.org/division/poea-memorandum-circular-no-34-s-1994-may-06-1994/https://batas.org/division/csc-memorandum-circular-no-47-s-1992-december-01-1992/https://batas.org/division/bir-revenue-memorandum-circular-no-47-99-may-06-1999/https://batas.org/division/csc-resolution-no-92-1991-december-01-1992/https://batas.org/division/poea-memorandum-circular-no-35-s-1994-may-18-1994/https://batas.org/division/ddb-board-regulation-no-3-july-19-2005/https://batas.org/division/csc-memorandum-circular-no-48-s-1992-december-08-1992/https://batas.org/division/bir-revenue-regulations-no-10-99-june-25-1999/https://batas.org/division/lto-memorandum-circular-no-94-199-may-02-1994/https://batas.org/division/executive-order-no-219-january-03-1995/https://batas.org/division/ddb-board-regulation-no-4-july-19-2005/https://batas.org/division/poea-department-order-no-33-a-s-1992-december-29-1992/https://batas.org/division/bir-revenue-regulations-no-12-99-september-06-1999/https://batas.org/division/poea-governing-board-resolution-no-04-s-1992-december-17-1992/https://batas.org/division/executive-order-no-221-january-23-1995/https://batas.org/division/ddb-board-regulation-no-5-july-19-2005/https://batas.org/division/vrb-december-13-1992/https://batas.org/division/da-administrative-order-no-21-s-2005-july-07-2005/https://batas.org/division/ciap-march-01-1991/https://batas.org/division/da-administrative-order-no-13-march-31-2005/https://batas.org/division/vrb-october-26-1992/https://batas.org/division/doe-department-circular-no-dc-2005-06-005-june-22-2005/https://batas.org/division/de-energy-regulations-no-1-94-may-24-1994/https://batas.org/division/dpwh-department-order-no-240-november-05-1990/https://batas.org/division/bsp-circular-no-16-94-march-07-1994/https://batas.org/division/executive-order-no-222-january-24-1995/https://batas.org/division/dpwh-department-order-no-247-october-15-1990/https://batas.org/division/vrb-november-27-1992/https://batas.org/division/bir-revenue-regulations-no-13-99-july-26-1999/https://batas.org/division/dpwh-department-order-no-248-october-23-1990/https://batas.org/division/bsp-circular-no-17-94-march-11-1994/https://batas.org/division/doe-department-circular-no-dc-2005-07-006-july-05-2005/https://batas.org/division/bsp-circular-no-18-s-1994-march-23-1994/https://batas.org/division/bir-revenue-memorandum-circular-no-55-99-august-23-1999/https://batas.org/division/bsp-circular-no-19-s-1994-march-23-1994/https://batas.org/division/bsp-circular-no-20-s-1994-march-31-1994/https://batas.org/division/dpwh-department-order-no-253-november-22-1990/https://batas.org/division/cpa-administrative-order-no-03-99-july-15-1999/https://batas.org/division/vrb-notice-to-the-public-november-27-1992/https://batas.org/division/proclamation-no-526-january-30-1995/https://batas.org/division/doe-department-circular-no-dc2005-08-007-august-11-2005/https://batas.org/division/vrb-december-17-1992/https://batas.org/division/bsp-circular-no-21-s-1994-april-19-1994/https://batas.org/division/csc-memorandum-circular-no-11-s-1999-august-06-1999/https://batas.org/division/mia-memorandum-circular-no-59-april-11-1991/https://batas.org/division/poea-department-order-no-17-s-1994-may-13-1994/https://batas.org/division/csc-memorandum-circular-no-12-s-1999-august-11-1999/https://batas.org/division/lto-memorandum-circular-no-93-164-january-11-1993/https://batas.org/division/ic-circular-letter-no-5-95-february-08-1995/https://batas.org/division/poea-memorandum-circular-no-36-s-1994-may-26-1994/https://batas.org/division/denr-memorandum-circular-no-4-april-01-1991/https://batas.org/division/denr-administrative-order-no-82-november-20-1990/https://batas.org/division/bi-immigration-memorandum-order-no-94-076-may-17-1994/https://batas.org/division/denr-memorandum-circular-no-010-july-15-2005/https://batas.org/division/bai-administrative-order-no-5-march-28-1994/https://batas.org/division/denr-administrative-order-no-85-december-10-1990/https://batas.org/division/owwa-memorandum-of-instructions-no-019-s-1992-november-25-1992/https://batas.org/division/bsp-circular-no-55-november-21-1994/https://batas.org/division/csc-memorandum-circular-no-19-s-1994-may-31-1994/https://batas.org/division/lto-january-13-1993/https://batas.org/division/csc-memorandum-circular-no-14-s-1999-august-23-1999/https://batas.org/division/lto-memorandum-circular-no-93-165-january-11-1993/https://batas.org/division/kki-department-administrative-order-no-5-s-1992-january-14-1993/https://batas.org/division/bsp-circular-no-56-november-23-1994/https://batas.org/division/denr-administrative-order-no-17-s-1994-may-25-1994/https://batas.org/division/denr-administrative-order-no-14-april-05-1991/https://batas.org/division/denr-administrative-order-no-19-s-1994-june-02-1994/https://batas.org/division/poea-memorandum-circular-no-37-s-1994-may-10-1994/https://batas.org/division/poea-memorandum-circular-no-38-s-1994-june-09-1994/https://batas.org/division/kki-department-order-no-124-s-1992-october-28-1992/https://batas.org/division/poea-memorandum-circular-no-39-s-1994-june-03-1994/https://batas.org/division/denr-administrative-order-no-2005-13-july-29-2005/https://batas.org/division/lto-memorandum-circular-no-94-202-may-31-1994/https://batas.org/division/csc-memorandum-circular-no-15-s-1999-august-27-1999/https://batas.org/division/bsp-circular-no-57-december-09-1995/https://batas.org/division/denr-administrative-order-no-2005-12-july-22-2005/https://batas.org/division/prc-board-for-social-workers-resolution-no-02-94-april-19-1994/https://batas.org/division/csc-memorandum-circular-no-17-s-1999-september-06-1999/https://batas.org/division/prc-board-of-environmental-planning-resolution-no-02-s-1994-april-19-1994/https://batas.org/division/bsp-circular-no-699-s-2010-november-17-2010/https://batas.org/division/bsp-circular-no-700-s-2010-december-06-2010/https://batas.org/division/ciac-resolution-no-5-99-july-15-1999/https://batas.org/division/dpwh-department-order-no-79-march-21-1991/https://batas.org/division/prc-board-of-sanitary-engineering-resolution-no-02-94-may-06-1994/https://batas.org/division/dpwh-department-order-no-80-march-20-1991/https://batas.org/division/pkp-memorandum-order-no-66-s-1992-october-14-1992/https://batas.org/division/dpwh-department-order-no-83-march-20-1991/https://batas.org/division/ciac-resolution-no-6-99-july-15-1999/https://batas.org/division/doj-department-circular-no-7-january-25-1990/https://batas.org/division/dpwh-department-order-no-87-march-19-1991/https://batas.org/division/doj-department-circular-no-29-june-28-1990/https://batas.org/division/doa-administrative-order-no-26-s-1999-june-21-1999/https://batas.org/division/prc-board-of-agricultural-engineering-resolution-no-02-s-94-april-07-1994/https://batas.org/division/bsp-circular-no-58-december-29-1994/https://batas.org/division/doa-administrative-order-no-27-s-1999-july-14-1999/https://batas.org/division/pkp-memorandum-circular-no-3-s-1992-september-07-1992/https://batas.org/division/bsp-circular-no-59-december-29-1994/https://batas.org/division/doa-administrative-order-no-28-s-1999-july-19-1999/https://batas.org/division/pkp-memorandum-order-no-10-s-1992-march-23-1992/https://batas.org/division/erb-revised-order-no-1-november-27-1941/https://batas.org/division/doa-administrative-order-no-29-s-1999-july-27-1999/https://batas.org/division/bsp-circular-no-701-s-2010-december-13-2010/https://batas.org/division/prc-board-for-social-workers-resolution-no-03-april-19-1994/https://batas.org/division/pkp-memorandum-no-34-august-14-1991/https://batas.org/division/dbm-gsis-joint-circular-no-99-3-april-30-1999/https://batas.org/division/bsp-circular-no-702-s-2010-december-15-2010/https://batas.org/division/pkp-memorandum-order-no-17-s-1991-may-06-1991/https://batas.org/division/prc-board-of-nutrition-dietetics-resolution-no-03-s-1994-may-12-1994/https://batas.org/division/pkp-memorandum-order-no-8-s-1991-march-12-1991/https://batas.org/division/pkp-memorandum-no-45-august-15-1990/https://batas.org/division/denr-administrative-order-no-2005-15-august-04-2005/https://batas.org/division/bfar-administrative-order-no-170-august-10-1990/https://batas.org/division/bsp-circular-no-703-s-2010-december-23-2010/https://batas.org/division/denr-memorandum-order-no-13-august-05-2005/https://batas.org/division/dbm-decs-joint-circular-no-98-7-november-16-1998/https://batas.org/division/bsp-circular-no-704-s-2010-december-22-2010/https://batas.org/division/erb-september-01-1972/https://batas.org/division/bsp-circular-no-705-s-2010-december-29-2010/https://batas.org/division/bsp-circular-no-706-january-05-2011/https://batas.org/division/mtrcb-december-19-1985/https://batas.org/division/bsp-circular-no-707-january-07-2011/https://batas.org/division/bsp-circular-no-708-january-10-2011/https://batas.org/division/prc-board-of-metallurgical-engineering-resolution-no-03-94-may-12-1994/https://batas.org/division/prc-board-of-optometry-resolution-no-03-s-1994-april-13-1994/https://batas.org/division/prc-board-of-dentistry-resolution-no-03-s-1994-april-19-1994/https://batas.org/division/dbm-joint-dof-memorandum-circular-no-2-99-s-1998-july-20-1999/https://batas.org/division/erb-june-21-1974/https://batas.org/division/ddb-board-regulation-no-2-s-1992-december-17-1992/https://batas.org/division/bsp-circular-no-60-january-12-1995/https://batas.org/division/dbm-national-budget-circular-no-427-september-01-1992/https://batas.org/division/prc-board-of-accountancy-resolution-no-04-s-1994-march-15-1994/https://batas.org/division/dbm-circular-letter-no-92-8-november-18-1992/https://batas.org/division/prc-board-for-foresters-resolution-no-09-94-april-13-1994/https://batas.org/division/bsp-circular-no-709-january-10-2011/https://batas.org/division/prc-board-of-medicine-resolution-no-17-s-1994-april-20-1994/https://batas.org/division/ltfrb-memorandum-circular-no-91-007-a-january-04-1993/https://batas.org/division/bsp-circular-no-710-january-19-2011/https://batas.org/division/erb-may-28-1982/https://batas.org/division/prc-board-of-medicine-resolution-no-23-s-1994-may-17-1994/https://batas.org/division/bsp-circular-no-711-january-28-2011/https://batas.org/division/prc-board-of-nursing-resolution-no-27-94-march-30-1994/https://batas.org/division/bai-memorandum-order-no-01-january-06-2011/https://batas.org/division/bai-memorandum-order-no-02-january-11-2011/https://batas.org/division/erb-august-03-1983/https://batas.org/division/prc-resolution-no-311-may-18-1994/https://batas.org/division/bai-memorandum-order-no-26-november-26-2010/https://batas.org/division/bai-memorandum-order-no-27-december-06-2010/https://batas.org/division/ltfrb-memorandum-circular-no-94-007-june-09-1994/https://batas.org/division/bai-memorandum-order-no-28-december-14-2010/https://batas.org/division/bsp-circular-no-61-january-21-1995/https://batas.org/division/bai-memorandum-order-no-03-january-11-2011/https://batas.org/division/bai-memorandum-order-no-04-february-28-2011/https://batas.org/division/erb-september-19-1985/https://batas.org/division/poea-memorandum-circular-no-40-s-1994-june-06-1994/https://batas.org/division/lto-memorandum-circular-no-arl-mc-03480-october-01-2003/https://batas.org/division/ltfrb-memorandum-circular-no-94-008-june-10-1994/https://batas.org/division/dti-administrative-order-no-002-94-june-02-1994/https://batas.org/division/bsp-circular-letter-november-23-1994/https://batas.org/division/lto-memorandum-circular-no-2003-481-september-30-2003/https://batas.org/division/boc-customs-memorandum-order-no-1-2011-june-03-2010/https://batas.org/division/erb-november-20-1987/https://batas.org/division/bc-customs-administrative-order-no-5-94-may-26-1994/https://batas.org/division/bsp-circular-letter-december-01-1994/https://batas.org/division/lto-administrative-order-no-007-2003-october-22-2003/https://batas.org/division/boc-customs-memorandum-order-no-3-2011-january-28-2011/https://batas.org/division/lto-memorandum-circular-no-484-2003-november-25-2003/https://batas.org/division/boc-customs-memorandum-order-no-4-2011-january-28-2011/https://batas.org/division/boc-customs-memorandum-order-no-6-2011-january-05-2011/https://batas.org/division/boc-customs-memorandum-order-no-7-2011-january-05-2011/https://batas.org/division/joint-denr-doh-administrative-order-no-02-s-2005-august-24-2005/https://batas.org/division/dbm-dilg-dof-joint-circular-no-99-2-april-20-1999/https://batas.org/division/boc-customs-memorandum-order-no-8-2011-january-11-2011/https://batas.org/division/boc-customs-memorandum-order-no-9-2011-february-14-2011/https://batas.org/division/boc-customs-memorandum-order-no-10-2011-february-08-2011/https://batas.org/division/marina-flag-state-administration-advisory-no-50-s-2003-december-04-2003/https://batas.org/division/marina-flag-state-administration-advisory-no-49-s-2003-november-03-2003/https://batas.org/division/nbi-december-05-2003/https://batas.org/division/boc-customs-memorandum-order-no-11-2011-march-01-2011/https://batas.org/division/ncip-resolution-no-116-s-2003-october-19-2003/https://batas.org/division/ncip-administrative-order-no-1-s-2003-october-17-2003/https://batas.org/division/neda-board-resolution-no-10-s-2003-june-05-2003/https://batas.org/division/bi-memorandum-circular-no-rpl-11-003-february-03-2011/https://batas.org/division/nl-memorandum-order-no-34-a-march-01-2003/https://batas.org/division/bpttt-department-administrative-order-no-6-s-1992-march-15-1993/https://batas.org/division/bfar-administrative-order-no-171-august-14-1990/https://batas.org/division/napolcom-memorandum-circular-no-2003-009-october-07-2003/https://batas.org/division/decs-order-no-68-s-99-june-25-1999/https://batas.org/division/erb-resolution-no-90-09-july-03-1990/https://batas.org/division/napolcom-pnp-asdpc-circular-no-01-2003-october-16-2003/https://batas.org/division/bir-revenue-regulations-no-13-2010-november-25-2010/https://batas.org/division/ppa-memorandum-circular-no-08-90-march-30-1990/https://batas.org/division/decs-order-no-61-s-1999-june-03-1999/https://batas.org/division/napolcom-memorandum-circular-no-2003-010-october-14-2003/https://batas.org/division/llda-resolution-no-8-s-1993-november-04-1994/https://batas.org/division/decs-order-no-62-s-1999-june-08-1999/https://batas.org/division/ntc-memorandum-circular-no-2-1-93-july-23-1992/https://batas.org/division/decs-order-no-63-s-1999-june-04-1999/https://batas.org/division/ntc-memorandum-circular-no-10-10-2003-october-01-2003/https://batas.org/division/decs-order-no-65-s-1999-june-17-1999/https://batas.org/division/bfar-administrative-order-no-169-1-october-17-1990/https://batas.org/division/ntc-department-circular-no-2003-02-december-05-2003/https://batas.org/division/decs-order-no-70-s-1999-june-29-1999/https://batas.org/division/bsp-circular-letter-december-02-1994/https://batas.org/division/denr-administrative-order-no-2005-17-august-31-2005/https://batas.org/division/poea-memorandum-circular-no-041-94-june-13-1994/https://batas.org/division/decs-order-no-71-s-1999-june-30-1999/https://batas.org/division/nta-may-03-1991/https://batas.org/division/poea-department-order-no-17-a-s-1994-june-03-1994/https://batas.org/division/decs-order-no-72-s-1999-july-05-1999/https://batas.org/division/gteb-memorandum-order-no-91-03-march-06-1991/https://batas.org/division/poea-department-order-no-22-june-03-1994/https://batas.org/division/gteb-memorandum-order-no-91-04-march-07-1991/https://batas.org/division/gteb-memorandum-order-no-91-06-march-13-1991/https://batas.org/division/denr-administrative-order-no-24-may-03-1991/https://batas.org/division/decs-order-no-74-s-1999-july-27-1999/https://batas.org/division/bir-revenue-regulations-no-14-2010-november-25-2010/https://batas.org/division/bsp-circular-letter-december-08-1994/https://batas.org/division/decs-order-no-75-s-1999-july-28-1999/https://batas.org/division/ntc-january-05-1993/https://batas.org/division/bir-revenue-regulations-no-15-2010-november-25-2010/https://batas.org/division/decs-order-no-76-s-1999-july-30-1998/https://batas.org/division/denr-administrative-order-no-2005-18-september-01-2005/https://batas.org/division/ntc-memorandum-circular-number-1-1-92-january-09-1992/https://batas.org/division/bsp-circular-letter-december-13-1994/https://batas.org/division/dti-administrative-order-no-3-s-1994-june-01-1994/https://batas.org/division/sra-circular-letter-no-5-september-24-1990/https://batas.org/division/sra-circular-letter-no-16-december-03-1990/https://batas.org/division/sra-sugar-order-no-6-february-22-1991/https://batas.org/division/sra-sugar-order-no-7-february-26-1991/https://batas.org/division/bir-revenue-regulations-no-16-2010-november-25-2010/https://batas.org/division/ntc-memorandum-circular-number-1-1-92-a-january-16-1992/https://batas.org/division/ntc-memorandum-circular-no-3-1-92-january-23-1992/https://batas.org/division/denr-memorandum-circular-no-99-10-april-08-1999/https://batas.org/division/ntc-memorandum-circular-no-4-2-92-february-07-1992/https://batas.org/division/csc-memorandum-circular-no-20-s-1994-may-31-1994/https://batas.org/division/denr-administrative-order-no-99-17-may-27-1999/https://batas.org/division/bsp-december-21-1994/https://batas.org/division/nfa-letter-circular-no-ir-94-01-april-21-1994/https://batas.org/division/ntc-memorandum-circular-no-5-2-92-february-02-1993/https://batas.org/division/ntc-memorandum-circular-no-7-2-92-february-18-1992/https://batas.org/division/ntc-memorandum-circular-no-8-7-92-july-21-1992/https://batas.org/division/denr-memorandum-order-no-99-25-june-24-1999/https://batas.org/division/doh-administrative-order-no-2005-0015-april-21-2005/https://batas.org/division/bai-administrative-order-no-3-january-28-1995/https://batas.org/division/nfa-april-25-1994/https://batas.org/division/nia-memorandum-circular-no-02-s-1995-january-13-1995/https://batas.org/division/nfa-memorandum-ao-94-05-020-april-25-1994/https://batas.org/division/ntc-memorandum-circular-number-9-7-92-april-22-1992/https://batas.org/division/ltfrb-memorandum-circular-no-94-009-june-22-1994/https://batas.org/division/ltfrb-memorandum-circular-no-94-010-june-21-1994/https://batas.org/division/ntc-memorandum-circular-no-11-8-92-august-07-1992/https://batas.org/division/doh-administrative-order-no-2005-0016-june-21-2005/https://batas.org/division/ato-safety-circular-no-01-95-january-30-1995/https://batas.org/division/bsp-circular-letter-may-30-1994/https://batas.org/division/bsp-circular-no-22-s-1994-may-03-1994/https://batas.org/division/bsp-circular-no-23-s-1994-may-04-1994/https://batas.org/division/da-memorandum-circular-no-3-june-30-1994/https://batas.org/division/ntc-memorandum-circular-no-12-8-92-august-07-1992/https://batas.org/division/bsp-circular-no-24-s-1994-may-18-1994/https://batas.org/division/bsp-circular-no-25-s-1994-june-01-1994/https://batas.org/division/ntc-memorandum-circular-no-15-9-92-september-30-1992/https://batas.org/division/da-memorandum-circular-no-4-october-12-1994/https://batas.org/division/denr-administrative-order-no-99-39-september-01-1999/https://batas.org/division/bsp-circular-no-26-94-may-31-1994/https://batas.org/division/bsp-circular-no-27-s-1994-june-02-1994/https://batas.org/division/da-memorandum-circular-no-6-october-27-1994/https://batas.org/division/bsp-memorandum-circular-may-03-1994/https://batas.org/division/dof-department-order-no-63-94-june-21-1994/https://batas.org/division/da-memorandum-order-no-4-september-20-1994/https://batas.org/division/bfar-administrative-order-no-172-november-12-1990/https://batas.org/division/doh-administrative-order-no-152-s-2004-march-01-2004/https://batas.org/division/doh-administrative-order-no-2005-0003-a-june-06-2005/https://batas.org/division/bir-revenue-regulation-no-9-94-march-08-1994/https://batas.org/division/ntc-memorandum-circular-no-16-10-92-s-1992-october-20-1992/https://batas.org/division/doh-administrative-order-no-2005-0018-june-30-2005/https://batas.org/division/ntc-memorandum-circular-no-3-1-91-january-30-1991/https://batas.org/division/doh-administrative-order-no-2005-0020-august-11-2005/https://batas.org/division/ntc-memorandum-circular-no-9-8-91-august-14-1991/https://batas.org/division/mia-memorandum-circular-no-17-september-10-1978/https://batas.org/division/bir-revenue-regulations-no-10-94-june-14-1994/https://batas.org/division/ddb-board-regulation-no-17-s-1973-november-27-1973/https://batas.org/division/doh-administrative-order-no-2005-0021-july-15-2005/https://batas.org/division/ntc-memorandum-circular-no-10-8-91-august-15-1991/https://batas.org/division/mia-memorandum-circular-no-25-august-12-1982/https://batas.org/division/doh-june-25-1999/https://batas.org/division/mia-memorandum-circular-no-25-a-may-16-1991/https://batas.org/division/doh-administrative-order-no-2005-0022-august-25-2005/https://batas.org/division/dti-department-administrative-order-no-6-s-1999-july-14-1999/https://batas.org/division/doh-administrative-order-no-2005-0023-august-30-2005/https://batas.org/division/denr-memorandum-order-no-99-24-june-11-1999/https://batas.org/division/bir-revenue-memorandum-order-no-41-94-may-20-1994/https://batas.org/division/denr-administrative-order-no-99-21-june-11-1999/https://batas.org/division/da-administrative-order-no-2-s-1992-february-24-1992/https://batas.org/division/dlr-administrative-order-no-04-s-2005-august-02-2005/https://batas.org/division/memorandum-order-no-210-may-31-1994/https://batas.org/division/dost-administrative-order-no-003-s-2005-may-12-2005/https://batas.org/division/dost-administrative-order-no-004-may-19-2005/https://batas.org/division/denr-memorandum-circular-no-99-20-july-29-1999/https://batas.org/division/administrative-order-no-129-may-16-1994/https://batas.org/division/proclamation-no-377-may-10-1994/https://batas.org/division/denr-administrative-order-no-99-29-july-22-1999/https://batas.org/division/bir-revenue-regulations-no-17-2010-november-26-2010/https://batas.org/division/bir-revenue-memorandum-circular-no-95-2010-december-10-2010/https://batas.org/division/bir-revenue-memorandum-circular-no-97-2010-december-21-2010/https://batas.org/division/dost-administrative-order-no-007-s-2004-december-22-2004/https://batas.org/division/bir-revenue-regulations-no-1-2011-february-24-2011/https://batas.org/division/bc-customs-administrative-order-no-006-94-june-11-1994/https://batas.org/division/bir-revenue-regulations-no-2-2011-march-01-2011/https://batas.org/division/da-animal-industry-memorandum-circular-no-1-s-1994-march-11-1994/https://batas.org/division/bir-revenue-regulations-no-03-11-march-07-2011/https://batas.org/division/bir-revenue-memorandum-circular-no-5-11-february-02-2011/https://batas.org/division/bir-revenue-memorandum-order-no-1-11-january-06-2011/https://batas.org/division/bps-philippine-national-standard-2050-1-22006-ics-29140-30-february-17-2011/https://batas.org/division/bps-philippine-national-standard-2050-22007-ics-29140-30-january-17-2011/https://batas.org/division/bps-philippine-national-standard-2050-22007-ics-29140-30-february-17-2011/https://batas.org/division/bps-philippine-national-standard-2050-32007-ics-29140-30-february-17-2011/https://batas.org/division/bps-philippine-national-standard-2050-42007-ics-29140-30-february-17-2011/https://batas.org/division/bps-philippine-national-standard-2050-52006-ics-29140-40-february-17-2011/https://batas.org/division/bps-philippine-national-standard-iec-969-2006-ics-29-140-30-february-17-2011/https://batas.org/division/bps-philippine-national-standard-iec-968-2006-ics-29-140-30-february-17-2011/https://batas.org/division/denr-administrative-order-no-99-34-august-10-1999/https://batas.org/division/ecc-amended-rules-on-employees-compensation-july-21-1987/https://batas.org/division/denr-administrative-order-no-99-36-august-10-1999/https://batas.org/division/bps-dti-and-doe-joint-circular-no-11-01-january-21-2011/https://batas.org/division/erc-case-no-2005-09-rm-july-08-2005/https://batas.org/division/de-april-14-1994/https://batas.org/division/cesb-resolution-no-815-september-10-2010/https://batas.org/division/erc-resolution-no-10-s-2005-july-13-2005/https://batas.org/division/bsp-circular-no-671-s-of-2009-november-27-2009/https://batas.org/division/bsp-circular-no-672-s-of-2009-november-27-2009/https://batas.org/division/ato-memorandum-circular-no-05-94-march-29-1994/https://batas.org/division/bsp-circular-no-673-s-of-2009-december-10-2009/https://batas.org/division/da-animal-industry-memorandum-circular-no-5-september-02-1994/https://batas.org/division/bsp-circular-no-674-s-of-2009-december-10-2009/https://batas.org/division/da-administrative-order-no-4-s-1992-march-25-1992/https://batas.org/division/executive-order-no-172-april-22-1994/https://batas.org/division/da-administrative-order-no-6-s-1992-april-02-1992/https://batas.org/division/bsp-circular-no-675-s-of-2009-december-22-2009/https://batas.org/division/da-administrative-order-no-16-s-1992-december-16-1992/https://batas.org/division/cesb-resolution-no-845-january-12-2010/https://batas.org/division/special-da-quarantine-order-no-1-december-27-1993/https://batas.org/division/erc-resolution-no-11-s-2005-july-06-2005/https://batas.org/division/bsp-circular-no-676-s-of-2009-december-29-2009/https://batas.org/division/cesb-resolution-no-867-may-18-2010/https://batas.org/division/da-memorandum-circular-no-2-s-1992-july-10-1992/https://batas.org/division/da-administrative-order-no-2-february-15-1994/https://batas.org/division/cesb-resolution-no-870-june-02-2010/https://batas.org/division/erc-resolution-no-12-s-2005-july-20-2005/https://batas.org/division/cesb-resolution-no-887-august-17-2010/https://batas.org/division/bsp-circular-no-677-s-of-2009-december-29-2009/https://batas.org/division/cesb-resolution-no-894-september-14-2010/https://batas.org/division/dti-department-administrative-order-no-7-s-1999-july-14-1999/https://batas.org/division/executive-order-no-109-a-september-18-2003/https://batas.org/division/erc-resolution-no-13-s-2005-august-08-2005/https://batas.org/division/bsp-circular-no-678-s-of-2009-january-06-2010/https://batas.org/division/memorandum-order-no-119-september-18-2003/https://batas.org/division/erc-resolution-no-14-s-2005-august-08-2005/https://batas.org/division/executive-order-no-241-october-02-2003/https://batas.org/division/executive-order-no-242-october-03-2003/https://batas.org/division/bsp-circular-no-679-february-01-2010/https://batas.org/division/bsp-circular-no-680-s-of-2010-february-03-2010/https://batas.org/division/erc-resolution-no-15-s-2005-august-09-2005/https://batas.org/division/cesb-resolution-no-905-october-26-2010/https://batas.org/division/executive-order-no-243-october-02-2003/https://batas.org/division/bsp-circular-no-681-s-of-2010-february-08-2010/https://batas.org/division/dti-department-administrative-order-no-2-s-1999-january-17-1999/https://batas.org/division/executive-order-no-244-october-03-2003/https://batas.org/division/executive-order-no-245-october-03-2003/https://batas.org/division/bsp-circular-no-682-s-of-2010-february-15-2010/https://batas.org/division/memorandum-circular-no-52-october-02-2003/https://batas.org/division/dti-department-administrative-order-no-8-s-1999-august-20-1999/https://batas.org/division/administrative-order-no-87-november-17-2003/https://batas.org/division/lto-may-16-1994/https://batas.org/division/executive-order-no-251-november-25-2003/https://batas.org/division/da-fertilizer-and-pesticide-authority-memorandum-circular-no-3-s-1992-october-28-1992/https://batas.org/division/dotc-department-order-no-99-1228-july-08-1999/https://batas.org/division/cesb-resolution-no-910-november-16-2010/https://batas.org/division/dot-june-07-1999/https://batas.org/division/erc-resolution-no-16-s-2005-august-03-2005/https://batas.org/division/cesb-resolution-no-911-november-26-2010/https://batas.org/division/dot-memorandum-circular-no-99-15-series-of-1999-june-09-1999/https://batas.org/division/erc-resolution-no-17-s-2005-september-07-2005/https://batas.org/division/fed-march-18-1999/https://batas.org/division/bsp-circular-no-683-s-of-2010-february-23-2010/https://batas.org/division/cesb-resolution-no-918-january-12-2011/https://batas.org/division/fed-august-24-1999/https://batas.org/division/bac-resolution-no-10-007-march-08-2010/https://batas.org/division/fed-circular-no-99-009-march-16-1999/https://batas.org/division/decs-june-02-1994/https://batas.org/division/da-department-of-agriculture-administrative-order-no-3-s-1992-agriculture-march-03-1992/https://batas.org/division/cpa-memorandum-circular-no-01-s-2011-february-02-2011/https://batas.org/division/baafps-administrative-order-no-01-august-08-2009/https://batas.org/division/cpa-memorandum-circular-no-02-s-2011-february-03-2011/https://batas.org/division/doh-department-of-health-administrative-order-no-118-s-1992-march-03-1992/https://batas.org/division/napocor-circular-no-94-34-june-20-1994/https://batas.org/division/cpa-memorandum-circular-no-08-s-2010-december-16-2010/https://batas.org/division/executive-order-no-181-june-14-1994/https://batas.org/division/cpa-memorandum-circular-no-07-s-2010-december-01-2010/https://batas.org/division/erc-resolution-no-18-s-2005-august-17-2005/https://batas.org/division/mia-memorandum-circular-no-41-a-march-16-1991/https://batas.org/division/mia-memorandum-circular-no-49-july-03-1989/https://batas.org/division/executive-order-no-182-june-22-1994/https://batas.org/division/owwa-resolution-no-038-s-2003-september-19-2003/https://batas.org/division/cpa-memorandum-circular-no-06-2010-june-16-2010/https://batas.org/division/cpa-administrative-order-no-01-2010-june-16-2010/https://batas.org/division/executive-order-no-184-june-27-1994/https://batas.org/division/da-administrative-order-no-3-march-03-1994/https://batas.org/division/executive-order-no-185-june-28-1994/https://batas.org/division/dotc-department-circular-no-94-277-july-01-1994/https://batas.org/division/cdc-memorandum-circular-no-erd-10-318-td-10-7491-december-03-2010/https://batas.org/division/bc-customs-administrative-order-no-6-94-june-11-1994/https://batas.org/division/da-administrative-order-no-4-march-28-1994/https://batas.org/division/cdc-memorandum-circular-no-erd-11-323-january-11-2011/https://batas.org/division/da-administrative-order-no-5-march-28-1994/https://batas.org/division/bc-customs-memorandum-order-no-27-94-june-20-1994/https://batas.org/division/dotc-department-circular-no-94-276-june-15-1994/https://batas.org/division/coa-resolution-no-2010-012-december-15-2010/https://batas.org/division/nfa-resolution-no-67-94-june-15-1994/https://batas.org/division/bq-office-circular-no-14-s-1993-december-13-1993/https://batas.org/division/hlrb-resolution-r-537-s-1994-february-16-1994/https://batas.org/division/commission-on-human-rights-december-10-2010/https://batas.org/division/da-administrative-order-no-6-april-28-1994/https://batas.org/division/mia-memorandum-circular-no-50-july-26-1989/https://batas.org/division/mia-memorandum-circular-no-51-october-04-1989/https://batas.org/division/ciac-resolution-no-13-2010-december-16-2010/https://batas.org/division/hlrb-resolution-no-r-538-s-1994-february-16-1994/https://batas.org/division/mia-memorandum-circular-no-53-a-september-21-1990/https://batas.org/division/ciac-resolution-no-01-2011-february-04-2011/https://batas.org/division/da-administrative-order-no-7-may-30-1994/https://batas.org/division/cda-memorandum-december-23-2010/https://batas.org/division/cda-memorandum-circular-no-2011-01-february-22-2011/https://batas.org/division/cda-memorandum-circular-no-2011-02-february-22-2011/https://batas.org/division/cda-memorandum-circular-no-2011-03-february-22-2011/https://batas.org/division/hlrb-board-resolution-no-r-540-s-1994-february-16-1994/https://batas.org/division/hlrb-board-resolution-no-r-545-s-1994-april-11-1994/https://batas.org/division/cda-memorandum-circular-no-2011-04-february-22-2011/https://batas.org/division/hlrb-resolution-no-r-546-s-1994-may-18-1994/https://batas.org/division/cda-memorandum-circular-no-2011-05-february-22-2011/https://batas.org/division/fpa-memorandum-circular-no-03-s-2005-september-06-2005/https://batas.org/division/cda-memorandum-circular-no-2011-06-february-22-2011/https://batas.org/division/da-letter-circular-no-1-s-1992-september-14-1992/https://batas.org/division/hlrb-administrative-order-no-02-s-1994-april-12-1994/https://batas.org/division/firb-resolution-no-2-05-april-07-2005/https://batas.org/division/poea-memorandum-circular-no-42-s-1994-june-29-1994/https://batas.org/division/da-animal-industry-administrative-no-8-may-18-1994/https://batas.org/division/hlurb-administrative-order-no-01-s-1999-march-10-1999/https://batas.org/division/bai-memorandum-order-no-33-series-of-2009-december-09-2009/https://batas.org/division/firb-resolution-no-3-05-may-24-2005/https://batas.org/division/bai-memorandum-order-no-02-series-of-2010-january-05-2010/https://batas.org/division/bai-memorandum-order-no-03-s-of-2010-january-05-2010/https://batas.org/division/bai-memorandum-order-no-01-s-2010-january-08-2010/https://batas.org/division/mmda-resolution-no-03-28-series-of-2003-september-17-2003/https://batas.org/division/bai-memorandum-order-no-34-s-of-2009-december-21-2009/https://batas.org/division/bai-memorandum-order-no-04-s-of-2010-january-26-2010/https://batas.org/division/bai-memorandum-order-no-05-s-of-2010-february-09-2010/https://batas.org/division/firb-resolution-no-4-05-june-30-2005/https://batas.org/division/bai-memorandum-order-no-06-s-of-2010-march-04-2010/https://batas.org/division/bai-memorandum-order-no-07-s-of-2010-march-04-2010/https://batas.org/division/bai-memorandum-order-no-11-s-2010-march-15-2010/https://batas.org/division/ddb-board-regulation-no-1-s-2010-december-16-2010/https://batas.org/division/poea-governing-board-resolution-no-9-s-1994-july-12-1994/https://batas.org/division/boc-customs-administrative-order-no-3-2009-october-09-2009/https://batas.org/division/firb-resolution-no-5-05-june-30-2005/https://batas.org/division/boc-customs-administrative-order-no-4-2009-october-26-2009/https://batas.org/division/boc-administrative-order-no-5-2009-november-23-2009/https://batas.org/division/boc-customs-administrative-order-no-6-2009-november-24-2009/https://batas.org/division/mia-memorandum-circular-no-73-january-14-1993/https://batas.org/division/dti-administrative-order-no-004-94-july-11-1994/https://batas.org/division/dar-administrative-order-no-01-s-2010-february-12-2010/https://batas.org/division/revenue-memorandum-circular-no-40-a-2002-may-7-2002-may-07-2002/https://batas.org/division/da-animal-industry-administrative-order-no-9-january-31-1994/https://batas.org/division/boc-customs-memorandum-order-no-no-44-2009-october-02-2009/https://batas.org/division/revenue-regulations-no-15-2002-may-30-2002-may-30-2002/https://batas.org/division/philcoa-administrative-order-no-02-s-2003-july-08-2003/https://batas.org/division/revenue-regulations-no-16-2002-october-11-2002-october-11-2002/https://batas.org/division/boc-customs-memorandum-order-no-45-2009-october-06-2009/https://batas.org/division/gppb-resolution-no-013-2005-august-05-2005/https://batas.org/division/boc-customs-memorandum-order-no-46-2009-october-09-2009/https://batas.org/division/mia-memorandum-circular-no-60-april-30-1991/https://batas.org/division/ppc-administrative-order-no-93-01-december-15-1993/https://batas.org/division/revenue-regulations-no-17-2002-october-15-2002-october-15-2002/https://batas.org/division/ic-circular-letter-no-15-2005-april-13-2005/https://batas.org/division/dof-local-finance-circular-no-003-92-september-11-1992/https://batas.org/division/da-administrative-order-no-10-august-29-1994/https://batas.org/division/de-february-04-1993/https://batas.org/division/dof-local-finance-circular-no-001-93-june-16-1993/https://batas.org/division/ic-circular-letter-no-23-2005-august-03-2005/https://batas.org/division/csc-memorandum-circular-no-6-february-06-1991/https://batas.org/division/csc-memorandum-circular-no-8-march-07-1991/https://batas.org/division/revenue-memorandum-order-no-33-2002-november-29-2002-november-29-2002/https://batas.org/division/boc-customs-memorandum-order-no-47-2009-october-14-2009/https://batas.org/division/dar-administrative-order-no-04-s-2010-december-15-2010/https://batas.org/division/csc-memorandum-circular-no-9-march-31-1991/https://batas.org/division/department-of-agrarian-reform-september-01-2009/https://batas.org/division/boc-customs-memorandum-order-no-49-2009-november-05-2009/https://batas.org/division/csc-memorandum-circular-no-10-march-25-1991/https://batas.org/division/csc-memorandum-circular-no-11-april-05-1991/https://batas.org/division/boc-customs-memorandum-order-no-51-2009-december-09-2009/https://batas.org/division/dof-local-finance-circular-no-2-93-june-16-1993/https://batas.org/division/csc-memorandum-circular-no-14-april-25-1991/https://batas.org/division/boc-customs-memorandum-order-no-52-2009-december-10-2009/https://batas.org/division/csc-memorandum-circular-no-15-april-24-1991/https://batas.org/division/csc-memorandum-circular-no-16-april-26-1991/https://batas.org/division/boc-customs-memorandum-order-no-2-2010-january-08-2010/https://batas.org/division/da-administrative-order-no-14-november-04-1994/https://batas.org/division/dpwh-department-order-no-97-march-22-1991/https://batas.org/division/dof-local-finance-circular-no-3-93-june-16-1993/https://batas.org/division/csc-memorandum-circular-no-2-s-1993-january-26-1993/https://batas.org/division/dpwh-department-memorandum-circular-no-50-april-16-1991/https://batas.org/division/mtrcb-memorandum-circular-no-92-011-august-12-1992/https://batas.org/division/dpwh-department-order-no-99-april-19-1991/https://batas.org/division/dof-local-finance-circular-no-5-93-october-21-1993/https://batas.org/division/boc-customs-memorandum-order-no-3-2010-january-08-2010/https://batas.org/division/da-department-of-health-administrative-order-no-2011-002-and-department-of-agriculture-administrative-order-no-01-series-of-2011-february-02-2011/https://batas.org/division/dpwh-department-order-no-100-april-24-1991/https://batas.org/division/mtrcb-memorandum-circular-no-92-012-august-12-1992/https://batas.org/division/kkp-notice-july-06-2005/https://batas.org/division/da-administrative-order-no-15-november-07-1994/https://batas.org/division/mtrcb-circular-no-92-014-a-october-16-1992/https://batas.org/division/mtrcb-memorandum-circular-no-92-015-september-04-1992/https://batas.org/division/dpwh-department-order-no-101-april-25-1991/https://batas.org/division/mtrcb-circular-no-92-016-september-04-1992/https://batas.org/division/dpwh-department-order-no-107-april-25-1991/https://batas.org/division/da-administrative-order-no-16-november-29-1994/https://batas.org/division/boc-customs-memorandum-order-no-4-2010-january-29-2010/https://batas.org/division/boc-customs-memorandum-order-no-6-2010-february-02-2010/https://batas.org/division/kkp-notice-july-07-2005/https://batas.org/division/boc-customs-memorandum-order-no-8-2010-february-24-2010/https://batas.org/division/da-administrative-order-no-02-january-06-2011/https://batas.org/division/da-administrative-order-no-17-october-26-1994/https://batas.org/division/revenue-memorandum-circular-no-44-2002-september-17-2002-september-17-2002/https://batas.org/division/executive-order-no-189-july-18-1994/https://batas.org/division/doe-department-circular-no-dc2010-11-0012-november-26-2010/https://batas.org/division/mtrcb-memorandum-circular-no-92-017-september-28-1992/https://batas.org/division/dpwh-department-order-no-109-april-10-1991/https://batas.org/division/bc-memorandum-circular-no-94-71-may-02-1994/https://batas.org/division/revenue-memorandum-circular-no-45-2002-october-14-2002-october-14-2002/https://batas.org/division/revenue-memorandum-circular-no-46-2002-september-2-2002-september-02-2002/https://batas.org/division/mtrcb-circular-no-92-018-september-11-1992/https://batas.org/division/boc-memorandum-order-no-5-95-february-15-1995/https://batas.org/division/doe-department-circular-no-dc-2011-02-0001-february-06-2011/https://batas.org/division/kkp-notice-august-04-2005/https://batas.org/division/doe-department-circular-no-dc-2011-03-0002-february-28-2011/https://batas.org/division/revenue-memorandum-circular-no-50-2002-october-2-2002-october-02-2002/https://batas.org/division/doe-department-circular-no-dc-2011-03-0003-march-02-2011/https://batas.org/division/boc-memorandum-february-09-1995/https://batas.org/division/denr-memorandum-order-no-16-94-july-13-1994/https://batas.org/division/hlurb-memorandum-circular-no-09-s-1999-march-15-1999/https://batas.org/division/dotc-department-order-no-94-806-july-28-1994/https://batas.org/division/doe-department-circular-no-dc-2011-03-0004-march-15-2011/https://batas.org/division/dti-department-order-no-17-april-30-1991/https://batas.org/division/marina-memorandum-circular-no-34-b-july-20-1994/https://batas.org/division/marina-memorandum-circular-no-83-a-july-20-1994/https://batas.org/division/marina-memorandum-circular-no-84-july-20-1994/https://batas.org/division/doe-department-circular-no-dc-2011-03-0005-march-24-2011/https://batas.org/division/marina-memorandum-circular-no-85-july-20-1994/https://batas.org/division/revenue-memorandum-circular-no-51-2002-november-51-2002-november-14-2002/https://batas.org/division/marina-memorandum-circular-no-86-july-20-1994/https://batas.org/division/revenue-regulations-no-18-2002-november-14-2000-november-14-2002/https://batas.org/division/mtrcb-circular-no-92-019-october-01-1992/https://batas.org/division/nia-memorandum-circular-no-6-january-15-1991/https://batas.org/division/kkp-notice-september-09-2005/https://batas.org/division/revenue-regulations-no-19-2002-october-11-2002-october-11-2002/https://batas.org/division/boc-tariff-circular-no-2-95-january-24-1995/https://batas.org/division/denr-administrative-order-no-2011-02-february-23-2011/https://batas.org/division/mia-memorandum-circular-no-40-b-april-30-1991/https://batas.org/division/mia-memorandum-circular-no-61-may-28-1991/https://batas.org/division/bfp-memorandum-circular-no-2009-15-november-11-2009/https://batas.org/division/bfar-fisheries-administrative-order-no-230-s-2009-december-03-2009/https://batas.org/division/revenue-regulations-no-20-2002-october-14-2002-october-14-2002/https://batas.org/division/prc-board-of-nursing-board-resolution-no-22-may-14-1991/https://batas.org/division/marina-office-order-no-07-94-june-30-1994/https://batas.org/division/prc-board-of-medicine-board-resolution-no-06-march-01-1991/https://batas.org/division/bfar-fisheries-administrative-order-no-230-1-s-2009-december-03-2009/https://batas.org/division/kkp-notice-september-30-2005/https://batas.org/division/marina-office-order-no-08-94-august-05-1994/https://batas.org/division/prc-board-of-civil-engineering-resolution-no-07-april-29-1991/https://batas.org/division/prc-board-of-accountancy-board-resolution-no-06-may-06-1991/https://batas.org/division/sbma-november-03-1992/https://batas.org/division/denr-memorandum-circular-no-2011-01-march-08-2011/https://batas.org/division/administrative-order-no-138-july-19-1994/https://batas.org/division/kkp-notice-september-28-2005/https://batas.org/division/revenue-regulations-no-21-20-02-september-18-2002-september-18-2002/https://batas.org/division/bfar-fisheries-administrative-order-no-231-s-2009-december-03-2009/https://batas.org/division/executive-order-no-191-july-22-1994/https://batas.org/division/kkp-notice-september-26-2005/https://batas.org/division/bfar-fisheries-administrative-order-no-187-1-series-of-2010-january-12-2010/https://batas.org/division/executive-order-no-192-july-27-1994/https://batas.org/division/revenue-regulations-no-22-2002-november-25-2002-november-25-2002/https://batas.org/division/ic-insurance-memorandum-circular-no-2-94-july-15-1994/https://batas.org/division/boc-tariff-circular-no-3-95-february-07-1995/https://batas.org/division/bi-memorandum-circular-no-mcl-09-013-september-28-2009/https://batas.org/division/revenue-regulations-no-23-2002-november-29-2002-november-29-2002/https://batas.org/division/bi-memorandum-order-no-mcl-09-027-december-29-2009/https://batas.org/division/bi-memorandum-order-no-mcl-10-003-february-18-2010/https://batas.org/division/bi-memorandum-order-no-mcl-10-004-march-08-2010/https://batas.org/division/ltfrb-memorandum-circular-no-2005-019-july-05-2005/https://batas.org/division/department-of-foreign-affairs-march-24-2011/https://batas.org/division/da-administrative-order-no-7-s-1994-may-30-1994/https://batas.org/division/bir-revenue-memorandum-circular-no-63-2009-november-12-2009/https://batas.org/division/bai-administrative-order-no-11-s-2009-june-05-2009/https://batas.org/division/bsp-circular-no-28-june-21-1994/https://batas.org/division/ceza-administrative-order-no-001-s-2002-november-15-2002-november-15-2002/https://batas.org/division/bai-da-administrative-order-no-12-s-2009-june-30-2009/https://batas.org/division/bai-memorandum-order-no-17-s-2009-june-17-2009/https://batas.org/division/bir-revenue-memorandum-circular-no-72-2009-december-21-2009/https://batas.org/division/bai-memorandum-order-no-19-s-2009-june-22-2009/https://batas.org/division/bsp-circular-no-29-s-1994-june-23-1994/https://batas.org/division/bai-memorandum-order-no-20-s-2009-july-01-2009/https://batas.org/division/bai-memorandum-order-no-21-july-02-2009/https://batas.org/division/bai-memorandum-order-no-22-s-of-2009-june-30-2009/https://batas.org/division/bsp-circular-no-30-s-1994-june-30-1994/https://batas.org/division/bai-memorandum-order-no-24-s-2009-august-03-2009/https://batas.org/division/bai-memorandum-order-no-25-august-03-2009/https://batas.org/division/bsp-circular-no-31-s-1994-july-19-1994/https://batas.org/division/bsp-circular-no-32-s-1994-july-19-1994/https://batas.org/division/bsp-circular-no-33-s-1994-july-20-1994/https://batas.org/division/ltfrb-memorandum-circular-no-2005-020-july-07-2005/https://batas.org/division/mtrcb-circular-no-92-020-september-30-1992/https://batas.org/division/bir-revenue-audit-memorandum-order-no-1-91-january-11-1991/https://batas.org/division/ltfrb-memorandum-circular-no-2005-021-july-07-2005/https://batas.org/division/doh-administrative-order-no-2010-0033-december-06-2010/https://batas.org/division/mtrcb-circular-no-92-021-november-20-1992/https://batas.org/division/mtrcb-circular-no-92-022-november-20-1992/https://batas.org/division/doh-administrative-order-no-2010-0034-december-10-2010/https://batas.org/division/mtrcb-memorandum-circular-no-92-024-november-25-1992/https://batas.org/division/ltfrb-memorandum-circular-no-2005-022-july-19-2005/https://batas.org/division/hlurb-memorandum-circular-no-10-s-1999-march-15-1999/https://batas.org/division/bsp-circular-no-34-s-1994-july-22-1994/https://batas.org/division/hlurb-memorandum-circular-no-18-s-1999-may-20-1999/https://batas.org/division/memorandum-circular-no-92-026-december-14-1992/https://batas.org/division/memorandum-circular-no-001-93-january-18-1993/https://batas.org/division/hlurb-memorandum-circular-no-19-s-1999-may-20-1999/https://batas.org/division/bsp-circular-no-35-s-1994-july-25-1994/https://batas.org/division/prc-july-12-1999/https://batas.org/division/bsp-circular-no-36-s-1994-july-28-1994/https://batas.org/division/ltfrb-july-06-2005/https://batas.org/division/mtrcb-october-23-1992/https://batas.org/division/bsp-circular-no-37-s-1994-july-30-1994/https://batas.org/division/poea-memorandum-circular-no-10-february-06-1995/https://batas.org/division/ltfrb-memorandum-circular-no-99-012-june-28-1999/https://batas.org/division/doh-administrative-order-no-2010-0035-december-14-2010/https://batas.org/division/bsp-circular-letter-july-19-1994/https://batas.org/division/ltfrb-memorandum-circular-no-99-013-june-29-1999/https://batas.org/division/ltfrb-memorandum-circular-no-99-014-july-16-1999/https://batas.org/division/ltfrb-memorandum-circular-no-99-015-august-06-1999/https://batas.org/division/bir-revenue-memorandum-order-no-15-91-march-11-1991/https://batas.org/division/ltfrb-memorandum-circular-no-99-016-august-13-1999/https://batas.org/division/bir-revenue-memorandum-order-no-16-91-april-23-1991/https://batas.org/division/bir-revenue-memorandum-circular-no-30-91-february-18-1991/https://batas.org/division/bir-revenue-memorandum-circular-no-34-91-april-08-1991/https://batas.org/division/doh-administrative-order-no-2010-0036-december-16-2010/https://batas.org/division/bir-revenue-memorandum-circular-no-35-91-april-01-1991/https://batas.org/division/doh-administrative-order-no-2010-0037-december-22-2010/https://batas.org/division/doh-administrative-order-no-2011-0001-february-01-2011/https://batas.org/division/denr-administrative-order-no-28-may-24-1991/https://batas.org/division/dti-administrative-order-no-5-s-1993-november-16-1993/https://batas.org/division/doh-administrative-order-no-no-2010-0022-b-february-16-2011/https://batas.org/division/bc-customs-memorandum-order-no-19-94-march-08-1994/https://batas.org/division/lto-memorandum-circular-no-bgc-mc-99282-august-11-1999/https://batas.org/division/doh-department-circular-no-2011-0101-march-22-2011/https://batas.org/division/bc-customs-memorandum-older-no-31-94-august-02-1994/https://batas.org/division/lto-memorandum-circular-no-bgc-mc-99283-august-23-1999/https://batas.org/division/dole-department-advisory-no-05-january-04-2011/https://batas.org/division/lto-memorandum-circular-no-bgc-mc-99284-august-18-1999/https://batas.org/division/ic-circular-letter-january-04-1985/https://batas.org/division/ic-circular-letter-may-20-1985/https://batas.org/division/bc-customs-memorandum-order-no-32-94-july-26-1994/https://batas.org/division/ic-circular-letter-october-30-1985/https://batas.org/division/ic-circular-letter-december-23-1985/https://batas.org/division/denr-administrative-order-no-24-s-1994-august-01-1994/https://batas.org/division/dole-department-order-no-106-august-13-2010/https://batas.org/division/lto-memorandum-september-09-1999/https://batas.org/division/bfar-fisheries-administrative-order-no-227-s-2008-november-20-2008/https://batas.org/division/prc-resolution-no-323-s-1994-july-27-1994/https://batas.org/division/dti-administrative-order-no-1-s-1993-february-08-1993/https://batas.org/division/bfar-administrative-order-no-227-s-2008-july-03-2009/https://batas.org/division/bfar-fisheries-administrative-order-no-228-s-2008-november-20-2008/https://batas.org/division/bfar-administrative-order-no-228-s-2008-july-23-2009/https://batas.org/division/prc-board-of-environmental-planning-resolution-no-5-s-1994-july-27-1994/https://batas.org/division/dole-department-order-no-107-10-november-03-2010/https://batas.org/division/lto-administrative-order-no-bgc-ao-99003-july-28-1999/https://batas.org/division/dole-department-order-no-108-10-november-03-2010/https://batas.org/division/prc-board-of-geodetic-engineering-resolution-no-4-s-1994-august-02-1994/https://batas.org/division/ltfrb-memorandum-circular-no-2005-023-july-21-2005/https://batas.org/division/bsp-circular-no-1361-s-1992-october-22-1992/https://batas.org/division/poea-memorandum-circular-no-10-a-february-20-1995/https://batas.org/division/mia-memorandum-circular-no-149-june-03-1999/https://batas.org/division/poea-memorandum-circular-no-11-february-10-1995/https://batas.org/division/poea-memorandum-circular-no-13-february-10-1995/https://batas.org/division/bsp-circular-no-1362-s-1992-october-23-1992/https://batas.org/division/poea-memorandum-circular-no-15-february-13-1995/