Revenue Memorandum Circular No. 18-2017: Bureau of Internal Revenue
Revenue Memorandum Circular No. 18-2017: Bureau of Internal Revenue
Revenue Memorandum Circular No. 18-2017: Bureau of Internal Revenue
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
For the information and guidance of all internal revenue officials, employees
and others concerned, attached as Annex “A” hereof is the copy of Memorandum No.
008-2017 dated February 24, 2017 regarding the issuance of Certificate of Tax
Exemption (CTE) to Service Cooperatives.
All internal revenue officials and employees are hereby enjoined to be guided
accordingly and give this Circular as wide a publicity as possible.
(Original Signed)
CAESAR R. DULAY
Commissioner of Internal Revenue
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