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REPUBLIC OF THE PHILIPPINES DEPARTMENT OF …

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE August 23, 2013 REVENUE MEMORANDUM CIRCULAR NO. 57-2013 SUBJECT: Circularization of BIR Ruling No. 123-2013 dated March 25, 2013 on

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  Finance, Department, Republic, Bureau, Philippine, Republic of the philippines department of, Republic of the philippines department of finance bureau

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