revenue_memorandum_circular RMC No. 40A-2002RMC No. 40A-2002 2002-09-11
RMC No. 40A-2002 — Circularizes Department Order No. 7-02 which provides the implementing rules for the first paragraph of Section 4 of the Tax Code of 1997 – “Power of the Commissioner to interpret tax laws and to decide tax cases”
to interpret tax laws and to decide tax cases." the first paragraph of Section 4 of the Tax Code of 1997 -- "Power of the Commissioner REVENUE MEMORANDUM CIRCULAR NO. 40A-2002 issued on September 11 2002 circularizes Department Order No. 7-02 which provides the implementing rules for
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