RMC No. 6-2024 — Publishing the full text of the Joint Administrative Order No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives; and full text of Fiscal Incentives Review Board (FIRB) - A

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Tnnti jKVPm JAN 10 2024 Y

M RECORDS MGT.DIVISION UT

REVENUE MEMORANDUM CIRCULAR NO.(.3024

SUBJECT: Guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known Cooperatives; and Full text of Fiscal Incentives Review Board (FIRB)-Advisory No. Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. Publishing the Full Text of the Joint Administrative Order (JAO) No. 001-2023 as the Corporate Recovery and Tax Incentives For Enterprises (CREATE) :Act for 017-2023 regarding the Availability of the updated templates for the Annual Tax 3003AS v2.1 dated 6 October 2023)

TO: All Revenue Officials, Employees and Others Concerned

For the information and guidance of all concerned, attached are the full texts of the following:

1) Joint Administrative Order No. 001-2023 of the Department of Finance and 307, and 308 of the National Internal Revenue Code, as amended by the Republic For Enterprises (CREATE) Act for Cooperatives; and Department of Trade and Industry re: Guidelines to implement Sections 305, 306. Act No. 11534, otherwise known as-the Corporate Recovery and Tax Incentives

2} Fiscal Incentives Review Board (FIRB)-Advisory No. 017-2023 re: Availability of the updated templates for the Annual Tax Incentives Report and Annual 2023) relative to Section 2 of the said JAO. Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October

publicity as possible. All concerned are hereby enjoined to be guided accordingly and give this Circular a wide

missioner of Internal Revenue MAGU, JR.

2 INTERNAT C MUNICAYIOMSDIVISION BUREAU OF INTERNAL REVENUE L

JAN 10 20