Publishing the Full Text of Joint Administrative Order (JAO) No. 1-2019 between the Cooperative Development Authority (CDA) and Bureau of Internal Revenue (BIR) entitled "Rules and Regulations Implementing Section 3 of Republic Act (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 Internal Revenue Code, as Amended"

May 27, 2019 REVENUE MEMORANDUM CIRCULAR NO. 059-19 SUBJECT : Publishing the Full Text of Joint Administrative Order (JAO) No. 1-2019 between the Cooperative Development Authority (CDA) and Bureau of Internal Revenue (BIR) entitled "Rules and Regulations Implementing Section 3 of Republic Act (R.A.) No. 10963, Otherwise Known as the Tax Reform for A cceleratio n and Inclusion Law, in Relation to Section 5 (b) of R.A. No. 8424 of the National Internal Revenue Code, as Amended" TO : All Revenue Officials, Employees and Others Concerned For the information and guidance of all concerned, attached is the full text of the Joint Administrative Order No. 1-2019 dated May 16, 2019 n Rules and Regulations Implementing Section 3 of Republic Act (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 Internal Revenue Code, as amended. SaCIDT All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENT DOF-CDA Joint Administrative Order No. 001-19 May 16, 2019 n Note from the Publisher: Written as "May 20, 2019" in the original document.