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.