BIR Guidelines on Cooperative Tax Exemption

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BIR REVENUE MEMORANDUM ORDER NO. 76-2010: BIR Guidelines on Cooperative Tax Exemption

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Title Source: Supreme Court: BIR Guidelines on Cooperative Tax Exemption

Law: Bir Revenue Memorandum Order No. 76-2010

Decision Date: Sep 27, 2010

The Implementing Rules and Regulations for Articles 60 and 61 of the Philippine Cooperative Code of 2008 provide guidelines for the taxation and registration of cooperatives, including exemptions and requirements for obtaining a Certificate of Tax Exemption/Ruling from the Bureau of Internal Revenue.

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