national_administrative_register MEMORANDUM CIRCULAR No. 3-2013MEMORANDUM CIRCULAR No. 3-2013
BIR REVENUE MEMORANDUM CIRCULAR NO. 3-2013, January 08, 2013
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 3-2013, January 08, 2013 ]
CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 17-2012 IMPLEMENTING THE PROVISIONS OF REPUBLIC ACT NO. 10351 AS WELL AS THE PROVISIONS OF REVENUE MEMORANDUM CIRCULAR NO. 90-2012 PROVIDING THE INITIAL TAX CLASSIFICATIONS OF ALCOHOL AND TOBACCO PRODUCTS
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