[ BIR REVENUE MEMORANDUM ORDER NO. 39-2007, December 12, 2007 ]
ISSUANCE OF WARRANTS OF DISTRAINT AND GARNISHMENT, AND/OR LEVY ON DISPUTED ASSESSMENTS FINALLY DECIDED BY THE BUREAU AGAINST THE TAXPAYER ON ASSESSMENTS UPHELD BY THE COURT OF TAX APPEALS*
* Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.