REVENUE MEMORANDUM CIRCULAR 40-2013
Download:Circularizes the full text of RA No. 10378 entitled “An Act Recognizing
the Principle of Reciprocity as Basis for the Grant of Income Tax
Exemptions to International Carriers and Rationalizing Other Taxes
Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of
the National Internal Revenue Code (NIRC), as Amended, and for Other
Purposes”RMC 40-2013 Full Text
Source:
Thanks and Courtesy of Bureau of Internal Revenue
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