Revenue Memorandum Circulars RMC No. 44-2002RMC No. 44-2002 2002-10-30
RMC No. 44-2002 — Clarifies taxpayers’ use of accounting methods for internal revenue tax purposes Digest
REVENUE MEMORANDUM CIRCULAR NO. 44-2002 issued on October 30, 2002 specifies that the practice of some taxpayers of filing their tax returns under an accounting method that is different from the method allowed in keeping their books of accounts should be stopped immediately and that all returns prepared following the said practice shall be dealt with in accordance with the appropriate provisions of the law.
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