[ BIR REVENUE MEMORANDUM ORDER NO. 7-2013, March 12, 2013 ]
PRESCRIBING THE ENDORSEMENT OF FRAUD CASES DISCOVERED IN THE PROCESSING AND ISSUANCE OF CERTIFICATES AUTHORIZING REGISTRATION (CARs) AND TAX CLEARANCES (TCLs); AND AMENDING THE MANNER AND PROCEDURES IN THE ISSUANCE OF CARs AND TCLs FOR TRANSACTIONS OR TRANSFERS WITHIN THE AREA OF JURISDICTION OF REVENUE REGION NO. 1
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