Circular No. : 2023-003 – BIR REVENUE MEMORANDUM CIRCULAR NO. 5 – PROVIDING TRANSITORY PROVISIONS FOR THE IMPLEMENTATION OF THE QUARTERLY FILING OF VAT RETURNS STARTING JANUARY 1, 2023
CIRCULAR NO. :
2023 – 003
TO :
PMAP MEMBERS
DATE :
17 January 2023
SUBJECT :
BIR REVENUE MEMORANDUM CIRCULAR NO. 5
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