Revenue Regulations (RR) No. 21-2018 – Implementing Section 249 (lnterest) of the National Internal Revenue Code (NIRC) of 1997, as amended under Section 75 of the Republic Act (RA) No. 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN Law)

{pdf=http://bdblaw.com.ph/images/publications/tu/Revenue_Regulations_No_21_2018.pdf|100%|900|google}