RMC No. 41-2015 — Clarifies the documentary requirements for the registration of labor organization, association or group of union or workers pursuant to Section III (C) of "Annex A" of RR No. 7-2012

GA It

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE R 10:4 A aoA

Quezon City ESC

July 24- 2015

REVENUE MEMORANDUM CIRCULAR NO. 4/- 20 A

SUBJECT to Section HII (C) of "Annex A" of Revenue Regulations (RR) No. 7-2012 Clarifications on the Documentary Requirements for the Registration of Labor Organization, Association or Group of Union or Workers Pursuant

TO : All Internal Revenue Officials, Employees and Others Concerned.

are not registering labor organization, association or group of union or workers without Labor Code of the Philippines, as amended. Hence, this Circular is being issued to correct and provide clarifications on the list of documentary requirements for the registration of such stated Securities and Exchange Commission Certificate of Registration. It is informed that the labor organization, association or group of union or workers issued with Department of Labor ani Employment (DOLE) Certificate of Registration, acquires legal personality pursuant to the under Section III (C) of :Annex A" of RR No. 7-2012 to wit: It has come to the attention of this Office that some Revenue District Offices (RDOs)

(WHETHER TAXABLE OR NON-TAXABLE), AND ITS BRANCHES AND "HH. CORPORATIONS. PARTNERSHIP. COOPERATIVES, ASSOCIATIONS FACILITIES

C. Documentary Requirements XXX xXX XXX

6. In the case of registration of branch/facility type. 5.For Labor Organization. Association or Group of Union or Workers-Copies c. Contract of Lease, if applicable. a. Copy of the COR of Head Office for facility types to be used by the Head Office b. Mayor's Business Permit or duly received Application for Mavor's Business of Certificate of Registration issued by_the Department of Labor and Employment (DOLE).and constitution and by-laws of the applicant union: and COR of the branch for facility types to be used by a particular branch: Permit, if the former is not yet available; and XXX XXX XXXXXX xXX XXX

are hereby enjoined to give this Revenue Memorandum Circular as wide a publicity as possible. This RMC shall take effect immediately. All internal revenue officers and employees

H- 2 BUREAU OF INTERNAL REVENUE INTERNAL COMMUNICATIONS DIVISION M JUL2 702015 Commissioner of Internal Revenue KIM S. JACINTO-HENARES 034084