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(NAR) VOL. 25 NO. 1 / JANUARY - MARCH 2014

[ BIR REVENUE MEMORANDUM CIRCULAR NO. 5-2014, January 29, 2014 ]

CLARIFYING THE PROVISIONS OF REVENUE REGULATIONS NO. 1-2014 PERTAINING TO THE SUBMISSION OF ALPHABETICAL LIST OF EMPLOYEES/PAYEES OF INCOME PAYMENTS



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