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Showing 32 results: Memorandum Circulars on Cooperatives

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 22-2010Publishes the full text of Republic Act No. 10001 entitled “An Act Reducing the Taxes on Life Insurance Policies, Amending for this Purpose Sections 123 and 183 of the National Internal Revenue Code of 1997, as Amended”Mar 9, 2010View
RMC No. 19-2010Directs all concerned BIR offices to continue tax investigation of CooperativesMar 8, 2010View
RMC No. 12-2010Circularizes 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 amendedFeb 12, 2010View
RMC No. 64-2009Publishes the letter of the Commissioner of Internal Revenue revoking the tax exemption status of Davao Contractors Development Cooperative (DACODECO)Nov 25, 2009View
RMC No. 57-2009Publishes 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 LawOct 6, 2009View
RMC No. 53-2009Circularizes the full text of DTI's Department Administrative Order No. 11, Series of 2008, further amending certain provisions of Department of Trade Administrative Order No. 80, Series of 1982, as amended, implementing Act 3883, as amended (also known as the Business Name Law)Oct 1, 2009View
RMC No. 72-2003Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development AuthorityOct 24, 2003View