REVENUE MEMORANDUM CIRCULAR NO. 52-2013 (August 13, 2013): CLARIFYING THE VALIDITY OF UNUSED/UNISSUED PRINCIPAL AND SUPPLEMENTARY RECEIPTS/INVOICES PRINTED PRIOR TO JANUARY 18, 2013 AND OTHER MATTERS

This issuance prescribes the validity period of official receipts and invoices and requires the taxpayer’s Authority to Print Receipt as an attachment to any applications for tax clearance.

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