BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 45 results: BIR issuances on Cooperatives
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 62-2012 | Clarifies the reporting of gross receipts relative to power generation and distribution | Oct 25, 2012 | 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. 47-2011 | Clarifies the taxability of interest from savings and time deposits of cooperative’s members | Oct 5, 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 |
| RMO No. 76-2010 | Prescribes the policies and guidelines in the issuance of Certificate of Tax Exemption of Cooperatives and the monitoring thereof | Sep 28, 2010 | View |
| RMC No. 22-2010 | Publishes 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, 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. 64-2009 | Publishes the letter of the Commissioner of Internal Revenue revoking the tax exemption status of Davao Contractors Development Cooperative (DACODECO) | Nov 25, 2009 | 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 |
| RMC No. 53-2009 | Circularizes 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, 2009 | View |
| RR No. 13-2008 | Consolidates 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 purposes | Oct 6, 2008 | View |
| RR No. 14-2007 | Clarifies the tax treatment of microfinance services rendered by Non-Governmental Organizations and cooperatives | Dec 12, 2007 | View |
| RR No. 6-2007 | Prescribes 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 purposes | May 9, 2007 | View |
| RR No. 16-2005 | Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005 | Oct 19, 2005 | View |
| RR No. 04-2004 | Supplements the rules on the advance payment of Value-Added Tax on sale of refined sugar | Mar 26, 2004 | View |
| RR No. 02-2004 | Further enhances the rules on the advance payment of VAT on the sale of refined sugar | Feb 26, 2004 | View |
| RMC No. 72-2003 | Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development Authority | Oct 24, 2003 | View |
| RR No. 20-2001 | Implements the provisions of Articles 61 and 62 of RA No. 6938, as amended, relative to the availment of tax exemptions granted to cooperatives | Nov 28, 2001 | View |