| TO | : | All Cooperatives registered with the Cooperative Development Authority (CDA) and issued a Certificate of Tax Exemption (CTE) from the Bureau of Internal Revenue (BIR) and Others Concerned |
| SUBJECT | : | Rules to Implement the Penalty Provision Under Section 308 of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act (RA) No. 11534, Otherwise Knows as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, as Implemented by Department of Finance and Depart of Trade and Industry Joint Administrative Order (DOF-DTI JAO) No. 001-2023, Issued on 09 March 2023 |
Download Joint Administrative Order HERE
