BIR REVENUE MEMORANDUM CIRCULAR NO.42-2021
Circularizing Republic Act No. 11534 entitled, “An Act Reforming the corporate Income Tax and Incentives system, Amending for the Purpose Section 20, 22, 25r 27,28r 29,34, 40,57,109, 116,204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes”
