Labor groups may register sans SEC documents – BIR

CEBU, Philippines – The Bureau of Internal Revenue has ruled that labor organizations or unions registering as taxpayers need not have a certificate of registration from the Securities and Exchange Commission.

Recently issued Revenue Memorandum Circular 41-2015, signed by Internal Revenue Chief Kim Jacinto-Henares, stated the legal personality of labor groups are already established with their registration with the Department of Labor and Employment.

"It has come to the attention of this office that some revenue district offices (RDOs) are not registering labor organizations, association or group of union or workers without SEC certificate of registration," the BIR said in the circular.

The BIR pointed out that labor groups or unions issued with Dole certificate of registration automatically provides them the juridical personality pursuant to the Labor Code of the Philippines.

The revenue agency added that the release of the circular was aimed at clarifying the list of documentary requirements for registering labor associations.

These requirements, the bureau cited, only include the Dole registration certificate and the constitution and by-laws of the applicant union.