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Showing 1 result: Memorandum Circulars under RA 10378

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 40-2013Circularizes 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”May 14, 2013View