[ BIR REVENUE MEMORANDUM CIRCULAR NO. 16-2013, February 08, 2013 ]
CLARIFYING THE TAX IMPLICATIONS AND RECORDING OF DEPOSITS/ADVANCES FOR EXPENSES RECEIVED BY TAXPAYERS NOT COVERED BY REVENUE MEMORANDUM CIRCULAR NO. 89-2012
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City