BIR REVENUE MEMORANDUM ORDER NO. 13-2008, March 13, 2008

[ BIR REVENUE MEMORANDUM ORDER NO. 13-2008, March 13, 2008 ]

PRESCRIBING THE POLICIES, GUIDELINES AND PROCEDURES IN THE COLLECTION, AFFIXTURE, REMITTANCE AND REPORTING OF DOCUMENTARY STAMP TAX (DST) THROUGH "CONSTRUCTIVE STAMPING OR RECEIPT SYSTEM" ON CERTIFICATES ISSUED BY GOVERNMENT AGENCIES AND ITS INSTRUMENTALITIES INCLUDING LOCAL GOVERNMENT UNITS *

* Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City