This document outlines the roles and responsibilities of stakeholders in implementing the Tax Incentives Management and Transparency Act (TIMTA) or R.A. 10708. Key points:
1. Registered business entities must file tax returns and reports with the Bureau of Internal Revenue and Investment Promotion Agencies.
2. Investment Promotion Agencies must submit consolidated tax incentives reports to the BIR and Department of Finance.
3. The BIR and Bureau of Customs submit tax data to the DOF.
4. The DOF maintains a tax incentives database and submits aggregate data to oversight bodies. Compliance is monitored and penalties apply for non-compliance.
Here is the comprehensive details of direct tax proposal, budget 2016. The NCLT provides complete coverage of the Companies Act 2013, Companies Act 1956 and related rules, notifications, circulars, orders, forms etc.
https://www.nclt.in/
Salient features of the Income Disclosure Scheme, 2016 - V. K. SubramaniD Murali ☆
Salient features of the Income Disclosure Scheme, 2016 - V. K. Subramani - Article published in Business Advisor, dated July 10, 2016 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Grant Thornton China tax bulletin - January 2015Alex Baulf
China Tax Bulletin aims to provide a prompt and high level overview on the latest tax rules released by various authorities, especially those by China SAT and local tax authorities. Implications for your business are also presented for the tax rules
As a supplement to Grant Thornton China's China Tax Alert, China Tax Bulletin aims to provide you with a prompt and high level overview on the latest tax rules released by various authorities, especially those by China SAT and local tax authorities. Implications for your business are also presented for the tax rules.
The latest issue of China Tax Bulletin covers the following topics:
* New Rules Issued on Deferral of Withholding Tax on Dividends Paid to Foreign Investors and Reinvested in China
* SAT Releases 2017 Enterprise Income Tax Return Forms Clarifications on the filing of tax exemption for cross-border taxable activities and other VAT-related issues
* Government Issues More Guidance Clarifying Issues Arising from VAT Reform
State Administration of Taxation Further Clear the Determination of “Beneficial Owner”
We hope you can like our sharing and find it beneficial to your daily business. At the same time, please feel free to contact us for any further clarification on any of the covered tax issues.
Here is the comprehensive details of direct tax proposal, budget 2016. The NCLT provides complete coverage of the Companies Act 2013, Companies Act 1956 and related rules, notifications, circulars, orders, forms etc.
https://www.nclt.in/
Salient features of the Income Disclosure Scheme, 2016 - V. K. SubramaniD Murali ☆
Salient features of the Income Disclosure Scheme, 2016 - V. K. Subramani - Article published in Business Advisor, dated July 10, 2016 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Grant Thornton China tax bulletin - January 2015Alex Baulf
China Tax Bulletin aims to provide a prompt and high level overview on the latest tax rules released by various authorities, especially those by China SAT and local tax authorities. Implications for your business are also presented for the tax rules
As a supplement to Grant Thornton China's China Tax Alert, China Tax Bulletin aims to provide you with a prompt and high level overview on the latest tax rules released by various authorities, especially those by China SAT and local tax authorities. Implications for your business are also presented for the tax rules.
The latest issue of China Tax Bulletin covers the following topics:
* New Rules Issued on Deferral of Withholding Tax on Dividends Paid to Foreign Investors and Reinvested in China
* SAT Releases 2017 Enterprise Income Tax Return Forms Clarifications on the filing of tax exemption for cross-border taxable activities and other VAT-related issues
* Government Issues More Guidance Clarifying Issues Arising from VAT Reform
State Administration of Taxation Further Clear the Determination of “Beneficial Owner”
We hope you can like our sharing and find it beneficial to your daily business. At the same time, please feel free to contact us for any further clarification on any of the covered tax issues.
A Brief Overview of Budget :
Introduction, Meaning of Government Budget, Objective of Government Budget, Components of Budget, Revenue Receipts, Capital Receipts, Budget Expenditure, Measures of Government Deficit
(with some latest data)
With the introduction of the concept of GST Audit, it is important to know and taken int consideration various facts that is needed before we conduct GST Audit. In this presentation, we have covered the concept of filing of GSTR 9C, its applicability and various other topics that one should take care of. The presentation also covers an example of GSTR 9C based upon a hypothetical case. The PPT is a one shot compilation of various topics associated with GSTR 9C - GST Audit.
The revenue and expenditure of india,fiscal policyHuma Ansari
• Revenue – sources of revenue
• Tax revenue and non tax revenue
• Union budget analysis
• Expenditure of government
• Need, types, objectives of government expenditure
• What is fiscal policy
• Concept and types of fiscal policy
• Different measures to control fiscal deficit
ICDS have brought in new concepts in respect of Computation of Income from Financial Year 2015-16. This presentation deals with some of the intricate issues involved.
ICDS- Income tax Computation and Disclosure StandardsSai Youdhister
I have tried to put in a small jist of what was available to me.... For other and much deeper analysis kindly visit these http://www.finmin.nic.in/the_ministry/dept_revenue/ICDS_draft_CBDT.pdf and also https://www.in.kpmg.com/ifrs/files/ICDS-paradigm-computing.pdf
An overview of ICDS (Income Computation and Disclosure Standards) by Blue Con...Chandan Goyal
This white paper talks about the provisions of ICDS (Income Computation and Disclosure Standards) which are applicable from current assessment year 2016-17.
Tax management paper BBA University of PeshawarEmmaSidd
Q.1. Withholding tax is levied on the withdrawal of cash from the bank accounts by the customer. The current rate of the withholding tax is 0.3% for Tax filers and 0.6% for Non-Tax Filer. What is your opinion; is withholding tax meant to be a major source of earning for the government or helpful for documentation of the economy?
Q.3 Wealth Tax Return form used for the return of net wealth under section 14 of the Wealth Tax Act, 1963 (XV of 1963). Explain the legal importance of Wealth Tax Return proforma?
Budget 2016 was recently announced by the Finance Minister of India. This Presentation unravels the Transfer Pricing and International Tax proposals of the Budget 2016.
A Brief Overview of Budget :
Introduction, Meaning of Government Budget, Objective of Government Budget, Components of Budget, Revenue Receipts, Capital Receipts, Budget Expenditure, Measures of Government Deficit
(with some latest data)
With the introduction of the concept of GST Audit, it is important to know and taken int consideration various facts that is needed before we conduct GST Audit. In this presentation, we have covered the concept of filing of GSTR 9C, its applicability and various other topics that one should take care of. The presentation also covers an example of GSTR 9C based upon a hypothetical case. The PPT is a one shot compilation of various topics associated with GSTR 9C - GST Audit.
The revenue and expenditure of india,fiscal policyHuma Ansari
• Revenue – sources of revenue
• Tax revenue and non tax revenue
• Union budget analysis
• Expenditure of government
• Need, types, objectives of government expenditure
• What is fiscal policy
• Concept and types of fiscal policy
• Different measures to control fiscal deficit
ICDS have brought in new concepts in respect of Computation of Income from Financial Year 2015-16. This presentation deals with some of the intricate issues involved.
ICDS- Income tax Computation and Disclosure StandardsSai Youdhister
I have tried to put in a small jist of what was available to me.... For other and much deeper analysis kindly visit these http://www.finmin.nic.in/the_ministry/dept_revenue/ICDS_draft_CBDT.pdf and also https://www.in.kpmg.com/ifrs/files/ICDS-paradigm-computing.pdf
An overview of ICDS (Income Computation and Disclosure Standards) by Blue Con...Chandan Goyal
This white paper talks about the provisions of ICDS (Income Computation and Disclosure Standards) which are applicable from current assessment year 2016-17.
Tax management paper BBA University of PeshawarEmmaSidd
Q.1. Withholding tax is levied on the withdrawal of cash from the bank accounts by the customer. The current rate of the withholding tax is 0.3% for Tax filers and 0.6% for Non-Tax Filer. What is your opinion; is withholding tax meant to be a major source of earning for the government or helpful for documentation of the economy?
Q.3 Wealth Tax Return form used for the return of net wealth under section 14 of the Wealth Tax Act, 1963 (XV of 1963). Explain the legal importance of Wealth Tax Return proforma?
Budget 2016 was recently announced by the Finance Minister of India. This Presentation unravels the Transfer Pricing and International Tax proposals of the Budget 2016.
As a supplement to our China Tax Alert, China Tax Bulletin aims to provide on a bi-monthly basis a high level overview on the latest tax rules released by various authorities, especially those by China SAT and local tax authorities and the implications for businesses.
Regulation of the submission of reports by multi-national companies in UAE.pdfFiyona Nourin
The CbC report must be submitted within 12 months of the end of the reporting period. Accordingly, for the financial years commencing on 1 January 2019, the CbC report must be submitted by 31 December 2020
Publication - RSM India Budget 2016 Key AspectsRSM India
We are pleased to enclose herewith our publication viz. 'India Budget 2016 – Key Aspects'which provides a broad overview of the Union Budget 2016-17 presented on 29thFebruary 2016. While we have largely covered direct and indirect tax proposal of the Indian Government for the fiscal year 2016-17, other major policy initiatives having significant impact on the business in general, have been briefly dealt with.
In the midst of an uncertain global economic outlook, India is emerging as the new ‘global economic hotspot’. The Indian economy is estimated to grow at 7.6% in FY 2015-16 and is expected to grow at 7% to 7.75% in FY 2016-17, making it the fastest growing major economy in the world. The Union Budget 2016 is primarily driven with the objective of accelerating investment in infrastructural sector, fiscal consolidation and reducing litigation.
In our budget publication, we have analysed the significant budget proposals and have additionally included the following reference chapters:
• G20 Countries - Comparative Corporate and Personal Tax Rates
• DTAA Rates
• Tax Incentives for Businesses
• Direct Taxes and Service Tax Compliance Calendar
• TDS Chart
We trust you will find the same useful.
This is an in-house training paper that reviews the highlights of the Income Tax (Country by Country Reporting) Regulations, 2018 released by the Federal Inland Revenue Service.
Opinion expressed herein by the author does not necessarily in anyway represent the Opinion of OECD, ATAF or the Federal Inland Revenue Service (FIRS). The write up is strictly for information purpose, I therefore make no representation as to the accuracy and completeness of the information contained in this publication. I accept no liability for any loss that may arise from the use of this paper.
Newsletter on daily professional updates- 17/01/2020CA PRADEEP GOYAL
Be a lifelong student.
The more you learn, the more you earn
and the more self-confidence you will have
Here is your Daily dose of professional updates 17.01.2020
What is the point of small housing associations.pptxPaul Smith
Given the small scale of housing associations and their relative high cost per home what is the point of them and how do we justify their continued existance
Many ways to support street children.pptxSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
ZGB - The Role of Generative AI in Government transformation.pdfSaeed Al Dhaheri
This keynote was presented during the the 7th edition of the UAE Hackathon 2024. It highlights the role of AI and Generative AI in addressing government transformation to achieve zero government bureaucracy
Understanding the Challenges of Street ChildrenSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
A process server is a authorized person for delivering legal documents, such as summons, complaints, subpoenas, and other court papers, to peoples involved in legal proceedings.
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
Russian anarchist and anti-war movement in the third year of full-scale warAntti Rautiainen
Anarchist group ANA Regensburg hosted my online-presentation on 16th of May 2024, in which I discussed tactics of anti-war activism in Russia, and reasons why the anti-war movement has not been able to make an impact to change the course of events yet. Cases of anarchists repressed for anti-war activities are presented, as well as strategies of support for political prisoners, and modest successes in supporting their struggles.
Thumbnail picture is by MediaZona, you may read their report on anti-war arson attacks in Russia here: https://en.zona.media/article/2022/10/13/burn-map
Links:
Autonomous Action
http://Avtonom.org
Anarchist Black Cross Moscow
http://Avtonom.org/abc
Solidarity Zone
https://t.me/solidarity_zone
Memorial
https://memopzk.org/, https://t.me/pzk_memorial
OVD-Info
https://en.ovdinfo.org/antiwar-ovd-info-guide
RosUznik
https://rosuznik.org/
Uznik Online
http://uznikonline.tilda.ws/
Russian Reader
https://therussianreader.com/
ABC Irkutsk
https://abc38.noblogs.org/
Send mail to prisoners from abroad:
http://Prisonmail.online
YouTube: https://youtu.be/c5nSOdU48O8
Spotify: https://podcasters.spotify.com/pod/show/libertarianlifecoach/episodes/Russian-anarchist-and-anti-war-movement-in-the-third-year-of-full-scale-war-e2k8ai4
This session provides a comprehensive overview of the latest updates to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly known as the Uniform Guidance) outlined in the 2 CFR 200.
With a focus on the 2024 revisions issued by the Office of Management and Budget (OMB), participants will gain insight into the key changes affecting federal grant recipients. The session will delve into critical regulatory updates, providing attendees with the knowledge and tools necessary to navigate and comply with the evolving landscape of federal grant management.
Learning Objectives:
- Understand the rationale behind the 2024 updates to the Uniform Guidance outlined in 2 CFR 200, and their implications for federal grant recipients.
- Identify the key changes and revisions introduced by the Office of Management and Budget (OMB) in the 2024 edition of 2 CFR 200.
- Gain proficiency in applying the updated regulations to ensure compliance with federal grant requirements and avoid potential audit findings.
- Develop strategies for effectively implementing the new guidelines within the grant management processes of their respective organizations, fostering efficiency and accountability in federal grant administration.
1. Cooperative Development Authority
R.A. 10708
An Act Enhancing Transparency in the
Management and Accounting of Tax Incentives
Administered by IPAs, otherwise known as the Tax
Incentives Management & Transparency Act
(TIMTA)
Approved: DEC 09 2015
2. SEC. 2. Declaration of Policy.
— It is hereby declared the policy of the
State to promote fiscal accountability and
transparency in the grant and management
of tax incentives by developing means to
promptly measure the government’s fiscal
exposure on these grants and to enable
the government to monitor, review, and
analyze the economic impact thereof and
thereby optimize the social benefit of such
incentives.
SECTION 1. This
Act shall be known
as “The Tax
Incentives
Management and
Transparency Act
(TIMTA)”.
R.A. 10708
COOPERATIVE DEVELOPMENT
AUTHORITY
DAGUPAN EXTENSION OFFICE
3. SEC. 3. Definition of Terms. — As used in this Act:
a. Investment Promotion Agencies (IPAs) shall refer to
government entities created by law, executive order, decree or other
issuance, in charge of promoting investments, administering tax and non-
tax incentives, and/or overseeing the operations of the different economic
zones and freeports in accordance with their respective charters. These
include the Board of Investments (BOI), Philippine Economic Zone
Authority (PEZA), Bases Conversion and Development Authority (BCDA),
Subic Bay Metropolitan Authority (SBMA), Clark Development Corporation
(CDC), John Hay Management Corporation (JHMC), Poro Point
Management Corporation (PPMC), Bataan Technology Park, Inc. (BTPI),
Cagayan Economic Zone Authority (CEZA), Zamboanga City Special
Economic Zone Authority (ZCSEZA), Phividec Industrial Authority (PIA),
Aurora Pacific Economic Zone and Freeport Authority (APECO), Authority
of the Freeport Area of Bataan (AFAB), Tourism Infrastructure and
Enterprise Zone Authority (TIEZA), and ail other similar authorities that
may be created by law in the future;
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICECOOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
4. SEC. 3. Definition of Terms. — As used in this Act:
SEC. 4. Filing of Tax
Returns and
Submission of Tax
Incentives Reports. —
All registered business
entities are required to file
their tax returns and pay
their tax liabilities, on or
before the deadline as
provided under the
National Internal Revenue
Code (NIRC), as
amended, using the
electronic system for filing
and payment of taxes of
the Bureau of Internal
Revenue (BIR).
b. Tax
incentives shall
refer to fiscal
incentives such as
those which come in
the form of income
tax holidays (ITH),
exemptions,
deductions, credits or
exclusions from the
tax base, as provided
by law, to registered
business entities; and
c. Registered
business
entity shall refer
to any individual,
partnership,
corporation,
Philippine branch of
a foreign
corporation, or other
entity incorporated
and/or organized
and existing under
Philippine laws and
registered with an
IPA.
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICECOOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
5. Policy Framework
Section 5 (b) of R.A. 10963
“x x x Provided, that the Cooperative Development
Authority shall submit to the Bureau of Internal
Revenue a tax incentive report, which shall include
information on the income tax, value-added tax, and
other tax incentives availed of by cooperatives
registered and enjoying incentives under Republic
Act No. 6938, as amended:
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
7. 1. REGISTERED BUSINESS ENTITY (RBE) - entity incorporated
and/or organized and existing under Philippine laws and registered
with an IPA.
2. INVESTMENT PROMOTION AGENCIES (IPAs) - Government
entities created by law, executive order, decree or other issuance, in
charge of promoting investments, administering tax and non-tax
incentives, and/or overseeing the operations of the different economic
zones and free ports in accordance with their respective charters.
COOPERATIVE DEVELOPMENT
AUTHORITY
DAGUPAN EXTENSION OFFICE
COOPERATIVE DEVELOPMENT
AUTHORITY
DAGUPAN EXTENSION OFFICE
STAKEHOLDERS
8. STAKEHOLDERS
3. BUREAU OF INTERNAL REVENUE (BIR)
4. BUREAU OF CUSTOMS (BOC)
5. DEPARTMENT OF FINANCE (DOF)
6. DEPARTMENT OF BUDGET AND MANAGEMENT
(DBM)
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
9. ROLE OF STAKEHOLDERS
1. REGISTERED BUSINESS ENTITY (RBE)
•File income tax returns and pay tax liabilities on or before
the deadline as provided under the NIRC through the
Electronic Filing and Payment System (eFPS).
•File with the respective IPAs an Annual Tax Incentives
Report within 30 days from deadline for filing of Final
Adjustment Return.
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
10. ROLE OF STAKEHOLDERS
2. INVESTMENT PROMOTION AGENCIES (IPAs)
• Submit to the BIR the following:
Master list of all RBEs, whether granted incentives
or not;
Consolidated Annual Tax Incentives Report on
income-based tax incentives;
Consolidated Annual Tax Incentives Report
on VAT incentives and duty exemptions.
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
11. ROLE OF STAKEHOLDERS
2. INVESTMENT PROMOTION AGENCIES (IPAs)
• Submit to the NEDA Secretariat the following:
Aggregate Annual Tax Incentives Report;
Other relevant data or information, such as but not
limited to, aggregate incentives claimed.
•Disseminate information for the RBEs to provide proper
information in their reports.
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
12. ROLE OF STAKEHOLDERS
3. BUREAU OF INTERNAL REVENUE (BIR)
•Submit to the DOF the tax incentives of RBEs as
reflected in their filed ITR on or before September 15 of
every year;
•Submit to the DOF and NEDA Secretariat the update
on the above-report with income-based tax incentives,
deductions, credits or exclusions from the gross
income as assessed under the NIRC, within 90 days
after the lapse of the said period to assess provided
under the NIRC.
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
13. ROLE OF STAKEHOLDERS
4. BUREAU OF CUSTOMS (BOC)
•Submit to the DOF the VAT and duty incentives
availed by RBEs as reflected in the filed import
entries on or before September 15 of every year.
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
14. ROLE OF STAKEHOLDERS:
5. DEPARTMENT OF FINANCE (DOF)
•Maintain a single database for monitoring
and analysis of tax incentives granted
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
15. ROLE OF STAKEHOLDERS
5. DEPARTMENT OF FINANCE (DOF)
•Submit to DBM and the Joint Congressional Oversight
Committee, and upon request, to the NEDA, the aggregate
data categorized by sector, by IPA and by tax type:
Amount of tax incentives availed by RBEs;
Estimated claims of tax incentives immediately preceding
the current year;
Programmed tax incentives for the current year;
Projected tax incentives for the following year.
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
16. ROLE OF STAKEHOLDERS
6. DEPARTMENT OF BUDGET AND MANAGEMENT (DBM)
• Reflect the aforesaid data in the annual Budget
of Expenditures and Sources of Financing
(BESF), which shall be known as the Tax
Incentives Information (TII) section.
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
18. PENAL PROVISIONS
REGISTERED BUSINESS ENTITY
•Failure to Comply with Filing and Report
1ST
VIOLATION – Payment of a Fine amounting to
P100,000.00
2ND
VIOLATION – Payment of a Fine amounting to
P500,000.00
3RD
VIOLATION – CANCELLATION OF
REGISTRATION
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
19. PENAL PROVISIONS
GOVERNMENT OFFICIAL OR EMPLOYEE
•Failure to Provide the required Tax Incentives Report or other
Data
Fine equivalent to basic salary for a period of one (1) to six (6)
months, or
Suspension from Government service for not more than one (1)
year, or both,
In addition to any criminal or administrative penalties
imposable under existing laws.
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
20. For RBEs
Registered Business Enterprise Master List as of
____________
Registered Name (RBE)
Profile of RBE
Registered Address
Type of Members
Taxpayer Identification No.
Transacting with members and non-members
RDO Code
CDA Registration Certificate
Number
Date
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
21. For RBEs
Registered Business Enterprise Master List as of
____________
•Accumulated Reserves / Savings for co-ops transacting
with non-members
Business Activities
Registered
Actual
•Philippine Standard industry Classification (PSIC) Code
Type of Tax Incentives
Date of Start of Commercial Operations
Effectivity Date of Tax Relief/Exemption
Income Tax Holiday/Tax Incentives ClaimedCOOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
22. For IPAs
ANNUAL TAX INCENTIVES REPORT - INCOME -
BASED TAX INCENTIVES FOR CALENDAR/FISCAL
YEAR ___________
1. CDA Registration Number
2. Business Activities
Registered
Actual
3. Philippine Standard industry Classification (PSIC)
Code COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE
23. Period of Compliance of
Cooperatives
Extension Office Level – May 15, 2019
Central Office Level – May 30, 2019
BIR Level – June 15, 2019
COOPERATIVE DEVELOPMENT AUTHORITY
DAGUPAN EXTENSION OFFICE