Bureau of Internal Revenue

Browse over 9421 requests from this government agency

Go Back

  • REQUEST SUBMITTED

    You have submitted an FOI request

    Date: 2024-01-21 15:34:57.612905

  • PROCESSING REQUEST

    Your request is already in review

  • REQUEST DENIED

    Your request was denied

    Date: 2024-01-24 16:52:56.596277

  • 4

    RATE YOUR REQUEST

    How was your request?

Inquiry Regarding Annual Inventory Listing

Requested from BIR by H. Liban at 03:34 PM on Jan 21, 2024.
Purpose: For work
Date of Coverage: 01/21/2024 - 01/21/2024
Tracking no: #BIR-404195687298

Liban 03:34 PM, Jan 21, 2024 

Hi Sir/Ma'am, would like to ask if Cooperatives that are exempt from income tax are required to submit annual inventory listing to BIR? 

They have merchandise inventories. 

We cannot find a reference for this so that we can support our findings to our clients who does not submit annual inventory listing to BIR.


January 24, 2024

Dear Ms. Liban:

Greetings!

Thank you for your request dated Jan 21, 2024 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Inquiry Regarding Annual Inventory Listing.

Response to your request

In reply, please be informed that they are still required to file their Annual Inventory List pursuant to Revenue Memorandum Circular (RMC) Nos. 57-2015, 61-2015 and 8-2023.

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division

Is this request offensive?

Requests for personal information and vexatious requests are not considered valid requests for Official Information.

If you believe this request is not suitable, you can report it for attention by the site administrators.