BIR MEMORANDUM CIRCULAR NO. 12-2010, February 11, 2010

[ BIR MEMORANDUM CIRCULAR NO. 12-2010, February 11, 2010 ]

CIRCULARIZING THE FULL TEXT OF JOINT RULES AND REGULATION IMPLEMENTING ARTICLES 60, 61 AND 144 OF REPUBLIC ACT NO. 9520, OTHERWISE KNOWN AS THE “PHILIPPINE COOPERATIVE CODE OF 2008” IN RELATION TO RA NO. 8424 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED *

Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City

Adopted: 11 February 2010