[ BIR REVENUE MEMORANDUM CIRCULAR NO. 73-2013, November 26, 2013 ]

AMENDING REVENUE MEMORANDUM CIRCULAR NO. 31-2013 ON THE TAX TREATMENT OF THOSE EMPLOYED BY THE UNITED NATIONS AND ITS SPECIALIZED AGENCIES, PROVIDING CLARIFICATIONS THEREFOR AS WELL AS ADDITIONAL GUIDELINES ON THE TAX FILING OBLIGATIONS OF INDIVIDUAL TAXPAYERS CONCERNED



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