BIR Revenue Memorandum Circular No. 4-94 (1994)
AN ACT RATIONALIZING FURTHER THE STRUCTURE AND ADMINISTRATION OF THE DOCUMENTARY STAMP TAX, AMENDING FOR THE PURPOSE CERTAIN PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, ALLOCATING FUNDS FOR SPECIFIC PROGRAMS, AND FOR OTHER PURPOSES.
(NAR) VOL. 5 NO. 1/JANUARY - MARCH 1994
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 4-94, January 12, 1994 ]
* REPUBLIC ACT NO. 7660 WHICH IS AN ACT RATIONALIZING FURTHER THE STRUCTURE AND ADMINISTRATION OF THE DOCUMENTARY STAMP TAX, AMENDING FOR THE PURPOSE CERTAIN PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, ALLOCATING FUNDS FOR SPECIFIC PROGRAMS, AND FOR OTHER PURPOSES. Adopted: 12 Jan. 1994
(Sgd.) Liwayway V. Chato Commissioner * Text available upon request at the Office of the National Administrative Register (ONAR), U.P. Law Center, Diliman, Quezon City.