RMC No 59-2019. JAO 1-2019 Cooperative Development Authority PDF

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}TL,]'UB]-iC OI] THF, PHILIl'PINIlS

DE,I)ARTA,{ENT OF FINANCE,
BURE.AU OF INTERI.{AL RE\'ENUE

May 27 , 201,9

REVENUE MEMoRANDUM crRcuLAR No. 5 q - 9-Clq

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"

TO: All Revenue Officials, Employees and Others Concerned

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.

ur,lREAi.j 0F iN'iEkrvar- KE V:,.,irJtr, -dY4ql"fuf-'V


CAESAR R. DULAY

l0:
IUN O?
l
Commissioner of lnternal Revenue

oz$112
RECOIiDS MGT. DIVISION
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