national_administrative_register MEMORANDUM CIRCULAR No. 77-2012MEMORANDUM CIRCULAR No. 77-2012

BIR REVENUE MEMORANDUM CIRCULAR NO. 77-2012, November 22, 2012

[ BIR REVENUE MEMORANDUM CIRCULAR NO. 77-2012, November 22, 2012 ]

CLARIFYING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 14-2012 ON THE PROPER TAX TREATMENT OF INTEREST INCOME EARNINGS ON FINANCIAL INSTRUMENTS AND OTHER RELATED TRANSACTIONS

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

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