Summary
RMC No. 38-2025 clarifies the requirement to submit members’ Taxpayer Identification Numbers (TINs) for a cooperative’s Certificate of Tax Exemption (CTE), in relation to RMC No. 158-2022.
Key points
- General rule. Cooperatives ensure their members hold valid TINs under Section 236 of the Tax Code and RR No. 7-2012. They submit a list of members with TINs to the BIR with the other documents required by RMO No. 76-2010.
- Nine-month period. If a cooperative cannot secure all members’ TINs for justifiable reasons, it has nine (9) months to comply. This must not delay processing and issuance of the CTE.
- Sworn Affidavit. Such a cooperative submits, before applying for the CTE, a Sworn Affidavit stating the justifiable reasons and undertaking to comply within 9 months from CTE issuance, subject to administrative penalties under RMC No. 158-2022.
- Processing protections. An application lacking only members’ TINs is still processed if the Sworn Affidavit is submitted. No CTE is suspended or revoked, and no application denied, solely for missing member TINs until the enhanced Online Registration and Update System (ORUS) is in place.
Who is affected
- Cooperatives applying for or holding a Certificate of Tax Exemption
Deadlines and effectivity
- Compliance period: nine (9) months from CTE issuance
- Issued April 23, 2025
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.