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Page 1: oca.judiciary.gov.phoca.judiciary.gov.ph/wp-content/uploads/2016/07/OCA-Circular-No... · proprietorships, filed pursuant to the FRIA (A.M. No. 12-12-11-SC, 27 August 2013); and Liquidation

Page 2: oca.judiciary.gov.phoca.judiciary.gov.ph/wp-content/uploads/2016/07/OCA-Circular-No... · proprietorships, filed pursuant to the FRIA (A.M. No. 12-12-11-SC, 27 August 2013); and Liquidation

Page 3: oca.judiciary.gov.phoca.judiciary.gov.ph/wp-content/uploads/2016/07/OCA-Circular-No... · proprietorships, filed pursuant to the FRIA (A.M. No. 12-12-11-SC, 27 August 2013); and Liquidation

Page 4: oca.judiciary.gov.phoca.judiciary.gov.ph/wp-content/uploads/2016/07/OCA-Circular-No... · proprietorships, filed pursuant to the FRIA (A.M. No. 12-12-11-SC, 27 August 2013); and Liquidation

Page 5: oca.judiciary.gov.phoca.judiciary.gov.ph/wp-content/uploads/2016/07/OCA-Circular-No... · proprietorships, filed pursuant to the FRIA (A.M. No. 12-12-11-SC, 27 August 2013); and Liquidation

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