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BIR Revenue Memorandum Circular No. 3-2013

CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 17-2012 IMPLEMENTING THE PROVISIONS OF REPUBLIC ACT NO. 10351 AS WELL AS THE PROVISIONS OF REVENUE MEMORANDUM CIRCULAR NO. 90-2012 PROVIDING THE INITIAL TAX CLASSIFICATIONS OF ALCOHOL AND TOBACCO PRODUCTS

BIR Revenue Memorandum Circular · January 8, 2013


(NAR) VOL. 24 NO. 1 / JANUARY - MARCH 2013

[ BIR REVENUE MEMORANDUM CIRCULAR NO. 3-2013, January 08, 2013 ]

CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 17-2012 IMPLEMENTING THE PROVISIONS OF REPUBLIC ACT NO. 10351 AS WELL AS THE PROVISIONS OF REVENUE MEMORANDUM CIRCULAR NO. 90-2012 PROVIDING THE INITIAL TAX CLASSIFICATIONS OF ALCOHOL AND TOBACCO PRODUCTS

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

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