Did you know that the bureau has issued Revenue Memorandum Circular (RMC) No. 102-2016 to clarify the Requirement of Taxpayer Identification Number (TIN) for Members of Cooperatives Applying for Certificate of Tax Exemption (CTE)?
This is relative to Revenue Memorandum Order (RMO) No. 76-2010 and RMC No. 81-2010. RMO No. 076-2010 (Prescribing the Policies and Guidelines in the Issuance of Certificate of Tax Exemption of Cooperatives and the Monitoring Thereof) requires, for the issuance of the Certificate of Tax Exemption (CTE), that cooperatives submit, among others, an Original Copy of Certification under Oath of the List of Cooperative Members with their respective Taxpayer Identification Number (TIN) and their capital contributions, prepared by authorized official of the Cooperative. The above requirement has been relaxed by RMC No. 81-2010 which allowed, in lieu thereof, the submission of Certified Photocopy of the List of Cooperative Members with their Respective Capital Contributions.
Click: http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/Annex%20A_RMC%20102-2016.pdf to download the BIR Form No. 1945 Application for Certificate of Tax Exemption for Cooperatives.
Click: http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/Annex%20B_RMC%20102-2016.pdf to download BIR Form No. 1904 Application for Registration.
Please refer: http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%20102-2016.pdf of the full text of RMC No. 102-2016.
