BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
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Showing 32 results: Memorandum Circulars on Cooperatives
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 90-2026 | Clarification on the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority of the Bangsamoro Autonomous Region in Muslim Mindanao | Aug 11, 2026 | View |
| RMC No. 71-2026 | Clarification on the Extension of the Validity of Certificates of Compliance (COC) for Purposes of the Evaluation and Processing of Applications for Certificate of Tax Exemption (CTE) for Cooperatives Pursuant to the Cooperative Development Authority Memorandum Circular No. 2026-07, Series of 2026 | Jun 24, 2026 | View |
| RMC No. 45-2025 | Circularizing Cooperative Development Authority, Department of Finance and Bureau of Internal Revenue Joint Administrative Order No. 001-2025 entitled "Rules to Implement the Penalty Provision under Section 308 of the NIRC of 1997, as amended by R.A. No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, as implemented by Department of Finance, Department of Trade and Industry Joint Administrative Order (DOF-DTI JAO) No. 001-2023, issued on 9 March 2023." | Apr 30, 2025 | View |
| RMC No. 38-2025 | Clarification on the requirement of submission of Taxpayer Identification Number of cooperative members for the issuance of Certificate of Tax Exemption in relation to RMC No. 158-2022 | Apr 23, 2025 | View |
| RMC No. 54-2024 | Amending Revenue Memorandum Circular No. 91-2018 relative to the Taxpayer Identification Number (TIN) issuance to clients of Microfinance Non-Government Organizations (MF-NGOs) and members of cooperatives through Online Registration and Update System (ORUS) | Apr 15, 2024 | View |
| RMC No. 6-2024 | Publishing the full text of the Joint Administrative Order No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives; and full text of Fiscal Incentives Review Board (FIRB) – Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023) | Jan 10, 2024 | View |
| RMC No. 158-2022 | Clarifies the effect of non-submission of a cooperative of the Taxpayer Identification Number (TIN) of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE) pursuant to Item A3 of RMC No. 124-2020 and corresponding penalties to be imposed thereof | Dec 27, 2022 | View |
| RMC No. 48-2022 | Revises provisions on the submission of financial statements of cooperatives registered under the Cooperative Development Authority as a requirement for the renewal of Certificate of Tax Exemption of cooperatives pursuant to RMO No. 76-2010 | Apr 20, 2022 | View |
| RMC No. 121-2021 | Clarifies the taxability of the interest paid by Cooperatives to its member’s deposit or fixed deposits otherwise known as share capital | Dec 14, 2021 | View |
| RMC No. 124-2020 | Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuances | Nov 26, 2020 | View |
| RMC No. 66-2020 | Circularizes Republic Act No. 11364, entitled "An Act Reorganizing and Strengthening the Cooperative Development Authority, Repealing for the Purpose Republic Act No. 6939, Creating the Cooperative Development Authority" | Jul 2, 2020 | View |
| RMC No. 138-2019 | Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act) | Dec 18, 2019 | View |
| RMC No. 59-2019 | Publishes the full text of Joint Administrative Order No. 1-2019 entitled "Rules and Regulations Implementing Section 3 of Republic Act (RA) No. 10963, Otherwise Known as the Tax Reform Acceleration and Inclusion Law, In Relation to Section 5(b) of RA No. 8424 of the National Internal Revenue Code, as amended" | Jun 7, 2019 | View |
| RMC No. 63-2018 | Circularizes the full text of Department Administrative Order No. 16-01 Series of 2016 issued by the Department of Trade and Industry relative to the registration of Barangay Micro Business Enterprises | Jul 20, 2018 | View |
| RMC No. 20-2017 | Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Countryside Cooperative Rural Bank of Batangas | Mar 2, 2017 | View |
| RMC No. 18-2017 | Circularizes Memorandum No. 008-2017 regarding issuance of Certificate of Tax Exemption to service cooperatives | Mar 1, 2017 | View |
| RMC No. 102-2016 | Clarifies the requirement of Taxpayer Identification Number for members of cooperatives applying for Certificate of Tax Exemption | Oct 24, 2016 | View |
| RMC No. 54-2016 | Circularizes the guidelines governing the issuance of Certificate of Compliance, in lieu of Certificate of Good Standing, pursuant to Cooperative Development Authority Memorandum Circular No. 2015-08 | May 17, 2016 | View |
| RMC No. 40-2015 | Clarifies the nature and extent of the agricultural cooperative being the producer of sugar for exemption from advance VAT and Percentage Tax purposes pursuant to Section 5(b)(c) of RR No. 8-2015 | Jul 15, 2015 | View |
| RMC No. 74-2013 | Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013 | Nov 27, 2013 | View |
| RMC No. 62-2012 | Clarifies the reporting of gross receipts relative to power generation and distribution | Oct 25, 2012 | View |
| RMC No. 57-2012 | Publishes the full text of Memorandum Circular No. 2012-08 of the Cooperative Development Authority | Sep 20, 2012 | View |
| RMC No. 12-2012 | Circularizes the full text of the CDA’s memorandum on the request for non-registration of cooperatives not specifically identified under RA No. 9520 | Mar 27, 2012 | View |
| RMC No. 47-2011 | Clarifies the taxability of interest from savings and time deposits of cooperative’s members | Oct 5, 2011 | View |
| RMC No. 81-2010 | Clarifies the documentary requirements for the application for Certificate of Tax Exemption for Cooperatives (BIR Form No. 1945) | Nov 5, 2010 | View |