Monday, October 31, 2016


BIR streamlines requirements

 for coop registration



by Jun Ramirez

The Bureau of Internal Revenue (BIR)  will  register cooperatives for tax exemption  even without 

the Tax Identification Number (TIN) of its members.

Commissioner Caesar R. Dulay said in Revenue Memorandum Circular No. 102-2016. that  the BIR 

decided to scrap the requirement in compliance with President Duterte’s directive for the bureaucracy

 to simplify government services to the general public.

Dulay said: “The concerned revenue district officers shall allow the processing and issuance of 

 certificates of tax exemption (CTE) of qualified cooperatives which do not have yet the TIN of 

members, provided that they submit the original certification under oath of the list of cooperative 

members, with their full name and capital contribution.”

The old Revenue Memorandum Order 076-2010 required cooperative members to present their TINs 

before the CTE is issued in compliance with Executive Order No. 98 requiring all persons 

transacting business with the  government to present their TINs.

Dulay said, however, that cooperatives which have been granted CTE shall be required to 

submit the TIN of cooperative members within six months from the issuance of the CTE.

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Reposted from Manila Bulletin News Item.

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