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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

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Summary

RMC No. 71-2026 clarifies that Certificates of Compliance (COC) for Calendar Year 2025 with an original expiry of April 30, 2026 are treated as valid until May 31, 2026 when evaluating Certificate of Tax Exemption (CTE) applications of cooperatives.

Key points

  1. CDA extension. Under CDA Memorandum Circular No. 2026-07, Series of 2026, and Executive Order No. 110, Series of 2026 declaring a State of National Emergency, the CDA extended the validity of CY 2025 COCs from April 30, 2026 to May 31, 2026. Cooperatives also got more time for reportorial requirements without penalties.
  2. COC still required. A valid CDA-issued COC remains a mandatory document in a cooperative’s CTE application.
  3. Recognition for CTE. CY 2025 COCs with an original expiry of April 30, 2026 are recognized as valid and subsisting until May 31, 2026 for CTE applications filed within the extended validity period, subject to verification and existing audit procedures.

Who is affected

  • Cooperatives applying for a Certificate of Tax Exemption

Deadlines and effectivity

  • Original COC expiry: April 30, 2026
  • Extended validity until: May 31, 2026
  • Issued: June 24, 2026

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

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