Memorandum Circular No. 001-2022

Rules on Motion for Reconsideration Filed Under Title XIII of Republic Act (RA) No. 8424, Otherwise Known as the "National Internal Revenue Code (NIRC) of 1997," as Amended by RA 11534, Otherwise Known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, and Its Implementing Rules and Regulations (IRR), as Amended