[ BOC MEMORANDUM ORDER NO. 15-91*, February 12, 1991 ]

GUIDELINES AND PROCEDURE FOR REFUND (TAX CREDIT) OF UNUTILIZED ADVANCE DEPOSITS OF CUSTOMS DUTIES WITH AUTHORIZED AGENT BANKS



Adopted: 12 Feb. 1991

(SGD.) SALVADOR M. MISON
Commissioner


* Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City