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Showing 10 results: Revenue Regulations on Cooperatives

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 19-2021Implements the tax incentives and exemption provisions of RA No. 11321 (Sagip Saka Act)Nov 9, 2021View
RR No. 8-2015Amends RR No. 6-2015 on the definition of raw cane sugar for purposes of the imposition of advance business tax (Value-Added Tax or Percentage Tax) and for other related purposesMay 27, 2015View
RR No. 6-2015Implements regulations imposing advance Business Tax (VAT or Percentage Tax) payments on sugar and for other related purposesMar 31, 2015View
RR No. 13-2008Consolidates regulations on advance Value-Added Tax on the sale of refined sugar and amends and/or revokes all revenue issuances issued to this effect and for other related purposesOct 6, 2008View
RR No. 14-2007Clarifies the tax treatment of microfinance services rendered by Non-Governmental Organizations and cooperativesDec 12, 2007View
RR No. 6-2007Prescribes the consolidated regulations on advance Value-Added Tax on the sale of refined sugar, amending and/or revoking all revenue issuances issued to this effect, and for other related purposesMay 9, 2007View
RR No. 16-2005Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005Oct 19, 2005View
RR No. 04-2004Supplements the rules on the advance payment of Value-Added Tax on sale of refined sugarMar 26, 2004View
RR No. 02-2004Further enhances the rules on the advance payment of VAT on the sale of refined sugarFeb 26, 2004View
RR No. 20-2001Implements the provisions of Articles 61 and 62 of RA No. 6938, as amended, relative to the availment of tax exemptions granted to cooperativesNov 28, 2001View