RMC No. 102-2016: Clarifies the requirement of Taxpayer Identification Number for members of cooperatives applying for Certificate of Tax Exemption

Key points

1. Processing without member TINs. RDOs shall process and issue or revalidate CTEs of qualified cooperatives that do not yet have members’ TINs. The cooperative submits instead an original sworn certification listing members with their full name and capital contribution.
2. No denial for missing TINs. The RDO shall not deny or put on hold a CTE solely because member TINs were not submitted.
3. Application. The cooperative files BIR Form 1945 (revised October 2016) with the other requirements under Section 5.(A) or (B) of RMO No. 76-2010, as the case may be.
4. TINs due after the CTE is granted. A cooperative granted a CTE must still submit its members’ TINs to the RDO within six (6) months from issuance of the CTE. Failure is a ground for revoking the CTE, in addition to the grounds in Section 8 of RMO No. 76-2010.
5. Getting TINs for members. With proper authorization, the cooperative may apply for TINs for its members. It submits the members’ accomplished BIR Form 1904 with valid identification showing name, address and birthdate.

Who is affected

• Cooperatives applying for a CTE
• Revenue District Offices

Deadlines and effectivity

• Members’ TINs due within six (6) months from issuance of the CTE