(NAR) VOL. 24 NO. 1 / JANUARY - MARCH 2013
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 9-2013, January 29, 2013 ]
CLARIFYING THE TAXABILITY OF ASSOCIATION DUES, MEMBERSHIP FEES, AND OTHER ASSESSMENTS/CHARGES COLLECTED BY HOMEOWNERS’ ASSOCIATIONS
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City
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