REVENUE MEMORANDUM CIRCULAR NO. 41-2015 issued on July 27, 2015 clarifies the documentary requirements for the registration of labor organization, association or group of union or workers pursuant to Section III (C) of “Annex A” of Revenue Regulations (RR) No. 7- 2012, to wit:

“III. CORPORATIONS, PARTNERSHIP, COOPERATIVES, ASSOCIATIONS (WHETHER TAXABLE OR NON-TAXABLE), AND ITS BRANCHES AND FACILITIES-
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C. Documentary Requirements
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5. For Labor Organization, Association or Group of Union or Workers – Copies of Certificate of Registration issued by the Department of Labor and Employment (DOLE), and constitution and by-laws of the applicant union;
6. In the case of registration of branch/facility type

1. 1. 1. 1. 1. 1. 1. Copy of the COR of Head Office for facility types to be used by the Head Office and COR of the branch for facility types to be used by a particular branch;
                  2. Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is not yet available; and
                  3. Contract of Lease, if
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