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RMC No. 41-2015: Clarifies the documentary requirements for the registration of labor organization, association or group of union or workers pursuant to Section III (C) of “Annex A” of RR No. 7-2012

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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.

Key points

  1. 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.
  2. 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.

Related issuances

CitesRR No. 7-2012

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.