369947-2024-Publishing The Full Text of The Joint20240116-13-V7wanj
369947-2024-Publishing The Full Text of The Joint20240116-13-V7wanj
369947-2024-Publishing The Full Text of The Joint20240116-13-V7wanj
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 Department of Trade and Industry re: Guidelines
to implement Sections 305, 306, 307, and 308 of the National
Internal Revenue Code, as amended by the Republic Act No.
11534, otherwise known as the Corporate Recovery and Tax
Incentives for Enterprises (CREATE) Act for Cooperatives; and
2) Fiscal Incentives Review Board (FIRB)-Advisory No. 017-
2023 re: Availability of the updated templates for the Annual Tax
Incentives Report and Annual Benefits Report of Cooperatives
(FIRB Form No. 3003AS v2.1 dated 6 October 2023) relative to
Section 2 of the said JAO.
All concerned are hereby enjoined to be guided accordingly and give
this Circular a wide publicity as possible. HTcADC