BIR Revenue Memorandum Order No. 13-2008
PRESCRIBING THE POLICIES, GUIDELINES AND PROCEDURES IN THE COLLECTION, AFFIXTURE, REMITTANCE AND REPORTING OF DOCUMENTARY STAMP TAX (DST) THROUGH "CONSTRUCTIVE STAMPING OR RECEIPT SYSTEM" ON CERTIFICATES ISSUED BY GOVERNMENT AGENCIES AND ITS INSTRUMENTALITIES * INCLUDING LOCAL GOVERNMENT UNITS
(NAR) VOL. 22 NO. 3, JULY - SEPTEMBER 2011
[ BIR REVENUE MEMORANDUM ORDER NO. 13-2008, March 13, 2008 ]
PRESCRIBING THE POLICIES, GUIDELINES AND PROCEDURES IN THE COLLECTION, AFFIXTURE, REMITTANCE AND REPORTING OF DOCUMENTARY STAMP TAX (DST) THROUGH "CONSTRUCTIVE STAMPING OR RECEIPT SYSTEM" ON CERTIFICATES ISSUED BY GOVERNMENT AGENCIES AND ITS INSTRUMENTALITIES
* INCLUDING LOCAL GOVERNMENT UNITS * Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City