[ BIR REVENUE MEMORANDUM ORDER NO. 14-2007, July 12, 2007 ]
PRESCRIBING ADDITIONAL PROCEDURES TO DETECT THE PRESENCE OF "FLY-BY-NIGHT" TAXPAYERS IN THE CURRENT DATABASE OF THE BUREAU AND TO THWART THEIR SUBSEQUENT REQUEST TO SECURE AUTHORITY TO PRINT (ATP) SALES INVOICES/OFFICIAL RECEIPTS*
* Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.