Rules to Implement the Penalty Provision Under Section 308 of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act (RA) No. 11534, Otherwise Known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, as Implemented by Department of Finance and Department of Trade and Industry Joint Administrative Order (DOF-DTI JAO) No. 001-2023, Issued on 09 March 2023

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