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RMC no. 4-2003 -- Feb. 12, 2003
returned
1
record.
Revenue Memorandum Circular no. 4-2003, clarifying items that would constitute gross receipts and costs in determining "gross income" on services for the purpose of computing the Minimum Corporate Income Tax (MCIT) pursuant to section 27(E) and 28(A)(2) of the National Internal Revenue Code of 1997
.
Subject:
Bureau of Internal Revenue -- Issuances
;
Minimum corporate income tax
;
RMC no. 4-2003 -- Feb. 12, 2003
.
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