[ BIR REVENUE MEMORANDUM CIRCULAR NO. 35-2013, April 25, 2013 ]

PUBLISHING THE FULL TEXT OF THE DEPARTMENT ORDER NO. 18-2013 DATED APRIL 16, 2013 OF THE DEPARTMENT OF FINANCE ON THE AMENDMENT OF SECTION 12 OF DEPARTMENT ORDER NO. 03-08 ENTITLED “RULES AND REGULATIONS TO IMPLEMENT REPUBLIC ACT NO. 9400, AN ACT AMENDING REPUBLIC ACT NO. 7227, OTHERWISE KNOWN AS THE BASES CONVERSION AND DEVELOPMENT ACT OF 1992, AND FOR OTHER PURPOSES”