(NAR) VOL. 24 NO. 1 / JANUARY - MARCH 2013
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 15-2013, February 12, 2013 ]
PUBLISHING AND IMPLEMENTING PERTINENT PROVISIONS OF RESOLUTION NO. 9476 ISSUED BY THE COMMISSION ON ELECTIONS (COMELEC) ON JUNE 2012
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City
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