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Research by Country/Region January 19, 2018  
"Classification of Payments for Software Income Tax Purposes," Philippine Government Memo, November 2003

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New Policies Regarding
Classification of Payments for Software for Income Tax Purposes
in the Philippines

On November 18, 2003, the Republic of the Philippines' Department of Finance, Bureau of Internal Revenue issued the attached Revenue Memorandum Circular NO. 77-2003

SUBJECT: Classification of Payments for Software for Income Tax Purposes

Philippines Software Royalty Tax Memo November 2003.pdf

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