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(NAR) VOL. 14 NOS. 3-4 / JULY-DECEMBER 2003
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 62-2003, December 09, 2003 ]
PROVIDING GUIDELINES FOR DOCUMENTARY STAMP TAX EVALUATION ON CASH-SETTLED SECURITIES SWAP TRANSACTIONS UNDER THE MEMORANDUM AGREEMENT FOR CASH-SETTLED SECURITIES SWAP TRANSACTIONS (CSST) AMONG THE BANGKO SENTRAL NG PILIPINAS, BUREAU OF TREASURY, BANKERS ASSOCIATION OF THE PHILIPPINES AND INVESTMENT HOUSES ASSOCIATION OF THE PHILIPPINES
Text Available at Office of National Administrative Register, U.P. Law Complex, Diliman, Quezon City
Date Filed: 09 Dec. 2003