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

Summary

RMC No. 90-2026 clarifies that the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority (CSEA) of the BARMM does not qualify cooperatives for the tax incentives under RA No. 9520.

Key points

1. CDA certificate requirement. The CDA “Certificate of Good Standing” must be attached to the letter-application for a Certificate of Tax Exemption (CTE) under Section 13 of the Joint Rules. Without it, no tax exemption application is issued. It proves compliance with RA No. 9520 (Philippine Cooperative Code of 2008) and eligibility for incentives under Articles 60 and 61.
2. New name of the CDA certificate. The CDA now issues a “Certificate of Compliance” in place of the “Certificate of Good Standing” for specific purposes, including availing of the incentives under the Joint Rules.
3. CSEA certificate not recognized. Only the CDA certificate is recognized for tax incentives of cooperatives under RA No. 9520. Without an appropriate law expressly including CSEA-registered cooperatives in the BARMM, they cannot avail of those incentives by submitting a CSEA Certificate of Compliance.

Who is affected

• Cooperatives registered with the CSEA in the BARMM
• Cooperatives applying for a Certificate of Tax Exemption

Deadlines and effectivity

• Issued August 11, 2026

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