BIR Revenue Memorandum Circular No. 77-2012
CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 14-2012 ON THE PROPER TAX TREATMENT OF INTEREST INCOME EARNINGS ON FINANCIAL INSTRUMENTS AND OTHER RELATED TRANSACTIONS
(NAR) VOL. 24 NO. 1 / JANUARY - MARCH 2013
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 77-2012, November 22, 2012 ]
CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 14-2012 ON THE PROPER TAX TREATMENT OF INTEREST INCOME EARNINGS ON FINANCIAL INSTRUMENTS AND OTHER RELATED TRANSACTIONS
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City