Summary
RMC No. 41-2015 clarifies the documentary requirements for registering a labor organization, association or group of union or workers under Section III (C) of Annex A of RR No. 7-2012.
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Key points
- Labor organizations. A labor organization, association or group of union or workers submits copies of the Certificate of Registration issued by the Department of Labor and Employment (DOLE), and the constitution and by-laws of the applicant union.
- Branch or facility registration. For a branch or facility, the requirements are a copy of the Head Office COR for facility types used by the Head Office, or the branch COR for facility types used by a particular branch. The Mayor’s Business Permit or a duly received application for it, if the permit is not yet available, is also required, together with a Contract of Lease, if applicable.
Who is affected
- Labor organizations, associations and groups of union or workers
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.