[ BIR REVENUE MEMORANDUM CIRCULAR NO. 62-2003, December 09, 2003 ]

PROVIDING GUIDELINES FOR DOCUMENTARY STAMP TAX EVALUATION ON CASH-SETTLED SECURITIES SWAP TRANSACTIONS UNDER THE MEMORANDUM AGREEMENT FOR CASH-SETTLED SECURITIES SWAP TRANSACTIONS (CSST) AMONG THE BANGKO SENTRAL NG PILIPINAS, BUREAU OF TREASURY, BANKERS ASSOCIATION OF THE PHILIPPINES AND INVESTMENT HOUSES ASSOCIATION OF THE PHILIPPINES