REVENUE MEMORANDUM CIRCULAR NO. 57-2009 issued on October 6, 2009 publishes the full text of the memorandum of Finance Secretary Margarito B. Teves to Honorable Lecira V. Juarez, Chairperson of the Cooperative Development Authority informing her that BIR offices have been directed to stop issuing tax assessments for taxable year 2009 against cooperatives based on the old Cooperative Law.