BIR Library
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Showing 14 results: Memorandum Circulars under RA 9520
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 90-2026 | Clarification on the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority of the Bangsamoro Autonomous Region in Muslim Mindanao | Aug 11, 2026 | View |
| RMC No. 121-2021 | Clarifies the taxability of the interest paid by Cooperatives to its member’s deposit or fixed deposits otherwise known as share capital | Dec 14, 2021 | View |
| RMC No. 124-2020 | Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuances | Nov 26, 2020 | View |
| RMC No. 66-2020 | Circularizes Republic Act No. 11364, entitled "An Act Reorganizing and Strengthening the Cooperative Development Authority, Repealing for the Purpose Republic Act No. 6939, Creating the Cooperative Development Authority" | Jul 2, 2020 | View |
| RMC No. 18-2017 | Circularizes Memorandum No. 008-2017 regarding issuance of Certificate of Tax Exemption to service cooperatives | Mar 1, 2017 | View |
| RMC No. 54-2016 | Circularizes the guidelines governing the issuance of Certificate of Compliance, in lieu of Certificate of Good Standing, pursuant to Cooperative Development Authority Memorandum Circular No. 2015-08 | May 17, 2016 | View |
| RMC No. 40-2015 | Clarifies the nature and extent of the agricultural cooperative being the producer of sugar for exemption from advance VAT and Percentage Tax purposes pursuant to Section 5(b)(c) of RR No. 8-2015 | Jul 15, 2015 | View |
| RMC No. 57-2012 | Publishes the full text of Memorandum Circular No. 2012-08 of the Cooperative Development Authority | Sep 20, 2012 | View |
| RMC No. 12-2012 | Circularizes the full text of the CDA’s memorandum on the request for non-registration of cooperatives not specifically identified under RA No. 9520 | Mar 27, 2012 | View |
| RMC No. 24-2011 | Further clarifies the issues/concerns in the implementation of the Electronic Documentary Stamp Tax (eDST) System | Jun 17, 2011 | View |
| RMC No. 81-2010 | Clarifies the documentary requirements for the application for Certificate of Tax Exemption for Cooperatives (BIR Form No. 1945) | Nov 5, 2010 | View |
| RMC No. 19-2010 | Directs all concerned BIR offices to continue tax investigation of Cooperatives | Mar 8, 2010 | View |
| RMC No. 12-2010 | Circularizes the full text of Joint Rules and Regulations Implementing Articles 60, 61 and 144 of Republic Act No. 9520, otherwise known as the “Philippine Cooperative Code of 2008” in relation to RA No. 8424 or the National Internal Revenue Code, as amended | Feb 12, 2010 | View |
| RMC No. 57-2009 | Publishes the full text of the memorandum of Finance Secretary Margarito B. Teves directing BIR to stop issuing tax assessments for taxable year 2009 against cooperatives registered with the Cooperative Development Authority based on the old Cooperative Law | Oct 6, 2009 | View |