Search Results       Your search for [subject]Bureau of Internal Revenue Memorandum Circular No.23-2003 -- May 21, 2003 returned 1 record.           Revenue Memorandum Circular No.23-2003, Clarifying certain issues relative to imposition of value-added tax(VAT)on services of stock, real estate, commercial, customs and immigration brokers beginning January 1, 2003. Subject: Bureau of Internal Revenue -- Issuance; Bureau of Internal Revenue Memorandum Circular No.23-2003 -- May 21, 2003.          Add to Book Cart Relevance: 73.19%