[ BIR REVENUE REGULATIONS NO. 10-94, June 14, 1994 ]

REVISED AND CONSOLIDATED VALUE ADDED TAX REGULATIONS*



Adopted: 14 Jun. 1994

(Sgd.) ROBERTO F. DE OCAMPO
Secretary of Finance



* Text available upon request at the Office of the National Administrative Register (ONAR), U.P. Law Center, Diliman, Quezon City.