BOC Memorandum Order No. 15-91 (1991)
GUIDELINES AND PROCEDURE FOR REFUND (TAX CREDIT) OF UNUTILIZED ADVANCE DEPOSITS OF CUSTOMS DUTIES WITH AUTHORIZED AGENT BANKS
(NAR) VOL. 9 NO. 4 / OCTOBER - DECEMBER 1998
[ BOC MEMORANDUM ORDER NO. 15-91*, February 12, 1991 ]
GUIDELINES AND PROCEDURE FOR REFUND (TAX CREDIT) OF UNUTILIZED ADVANCE DEPOSITS OF CUSTOMS DUTIES WITH AUTHORIZED AGENT BANKS
Adopted: 12 Feb. 1991
(SGD.) SALVADOR M. MISON Commissioner * Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City