Summary
RMC No. 81-2010 clarifies the documentary requirements for the application for Certificate of Tax Exemption for Cooperatives (BIR Form No. 1945), pursuant to RMO No. 76-2010.
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Key points
- Accepted member list. The Circular allows submission of the Certified Photocopy of the List of Cooperative Members with their Respective Capital Contributions. This is the list the cooperative submitted to the Cooperative Development Authority when obtaining its Certificate of Confirmation of New Registration and Certificate of Good Standing.
Who is affected
- Cooperatives applying for a Certificate of Tax Exemption
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.