(NAR) VOL. 24 NO. 1 / JANUARY - MARCH 2013
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 89-2012, December 27, 2012 ]
CLARIFYING THE TAX IMPLICATIONS AND RECORDING OF DEPOSITS/ADVANCES MADE BY CLIENTS OF GENERAL PROFESSIONAL PARTNERSHIPS FOR EXPENSES
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City
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