In case of a company or a partnership on the basis. The methods and criteria to determine the Revenue Department Director-General in accordance with section 67 twin (2) national revenue code .
If a company or juristic partnership under the rules, procedures and conditions prescribed by the Commissioner of Internal Revenue Code, Section 67 bis (2) of the Code.
In case of a company or partnership entity according to the rules, procedures and conditions of Director-General setting section 67 bis (2) of the code!