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Volume 14

Book 11

Issuances

128 issuances

  1. Revenue Memorandum Circulars Revenue Memorandum Circular No. 6-2024

    Publishing the Full Text of the Joint Administrative Order (JAO) No. 001-2023 Guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives, and Full text of Fiscal Incentives Review Board (FIRB)-Advisory No. 017-2023 regarding the Availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023)

    Bureau of Internal Revenue