RMC No. 59-2019 — Publishes the full text of Joint Administrative Order No. 1-2019 entitled "Rules and Regulations Implementing Section 3 of Republic Act (RA) No. 10963, Otherwise Known as the Tax Reform Acceleration and Inclusion Law, In Relation to Section 5(b) of RA No. 8424 of the National Internal Revenue Code, as amended" Digest | Full Text | JAO No. 1-2019 | Annex A | Annex B | Annex C

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

May 27, 2019

REVENUE MEMORANDUM CRCULAR NO. 5 G - &D/G

SUBJECT: Publishing the full text of Joint Administrative Order (JA0) No. 1-2019 between

the Cooperative Development Authority (CDA) and Bureau of Internal Revenue (R.A.) No. 10963, Otherwise Known as the Tax Reform for Acceleration and Inclusion Law, In Relation to Section 5(b) of R.A. No. 8424 of the National (BIR) entitled "Ruies and Regulations Implementing Section 3 of Republic Act Internal Revenue Code, as amended"

TO: All Revenue Officials, Employees and Others Concerned

Section 3 of Republic Act (R.A.) No. 10963, Otherwise Known as the "Tax Reform for Acceleration Administrative Order No. 1-2019 dated May 20, 2019 - Rules and Regulations Implementing For the information and guidance of all concerned, attached is the full text of the Joint

and Inclusion Law" In Reiation to Section 5(b) of R.A. No. 8424 of the National Internal Revenue Code, as amended.

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

BUREAU OF INTERNALKEV- NNY JUN O 7 2019 10:55 m A.MJ Commissioner of Internal Revenue CAeSAr R. DULAy OC W.. 026112

UJUJt RECORDS MGT. DIVISION

NTERPAL COMMUNICATIONS DIVISION IMseis? i.ENVA