[ BIR REVENUE MEMORANDUM CIRCULAR NO. 5-2014, January 29, 2014 ]
CLARIFYING THE PROVISIONS OF REVENUE REGULATIONS NO. 1-2014 PERTAINING TO THE SUBMISSION OF ALPHABETICAL LIST OF EMPLOYEES/PAYEES OF INCOME PAYMENTS
Text Available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City