RMC No 59-2019. JAO 1-2019 Cooperative Development Authority PDF
RMC No 59-2019. JAO 1-2019 Cooperative Development Authority PDF
RMC No 59-2019. JAO 1-2019 Cooperative Development Authority PDF
DE,I)ARTA,{ENT OF FINANCE,
BURE.AU OF INTERI.{AL RE\'ENUE
May 27 , 201,9
SU BJ ECT: Publishing the full text of Joint Administrative Order (JAO) No. 1-2019 between
the Cooperative Development Authority (CDA) and Bureau of lnterna! Revenue
(BlR) entitled "Rules and Regulations lmplementing Section 3 of Republic Act
(R.A.) No. 10953, Otherwise Known as the Tax Reform for Acceleration and
lnclusion Law, ln Relation to Section 5(b) of R.A. No. 8424 of the National
lnternal Revenue Code, as amended"
For the information and guidance of all concerned, attached is the full text of the Joint
Administrative Order No. LzArc dated May 2A,2A19 - Rules and Regulations lmplementing
Section 3 of Republic Act (R.A.) No. 10963, Otherwise Known as the "f ax Reform for Acceleration
and lnclusion Law" ln Relation to Section 5(b) of R.A. No.8424 of the National lnternal Revenue
Code, as amended.
All concerned are hereby enjoined to be guided accordingly and give this Circular a wide
publicity as possible.
l0:
IUN O?
l
Commissioner of lnternal Revenue
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RECOIiDS MGT. DIVISION
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