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(NAR) VOL. 25 NO. 4 / OCTOBER - DECEMBER 2014

[ BIR REVENUE MEMORANDUM CIRCULAR NO. 82-2014, November 20, 2014 ]

PUBLISHING THE FULL TEXT OF JOINT CIRCULAR NO. 002.2014 OF THE DEPARTMENT OF FINANCE (DOF), DEPARTMENT OF BUDGET AND MANAGEMENT (DBM), BUREAU OF CUSTOMS (BOC) AND BUREAU OF INTERNAL REVENUE ENTITLED "PURSUANT TO EXECUTIVE ORDER (EO) NO. 68-A, SERIES OF 2014, AMENDING EO 68, SERIES OF 2012, PROVIDING FOR THE ESTABLISHMENT OF A MECHANISM FOR QUALIFIED VALUE-ADDED TAX (VAT) – REGISTERED PERSONS TO RECEIVE THE CASH EQUIVALENT OF THEIR OUTSTANDING VAT TAX CREDIT CERTIFICATES (TCCs)"



Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City

Adopted: 20 November 2014

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