BIR Revenue Memorandum Circular No. 9-2013
CLARIFYING THE TAXABILITY OF ASSOCIATION DUES, MEMBERSHIP FEES, AND OTHER ASSESSMENTS/CHARGES COLLECTED BY HOMEOWNERS’ ASSOCIATIONS
(NAR) VOL. 24 NO. 1 / JANUARY - MARCH 2013
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 9-2013, January 29, 2013 ]
CLARIFYING THE TAXABILITY OF ASSOCIATION DUES, MEMBERSHIP FEES, AND OTHER ASSESSMENTS/CHARGES COLLECTED BY HOMEOWNERS’ ASSOCIATIONS
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City