RMC No. 102-2016 — Clarifies the requirement of Taxpayer Identification Number for members of cooperatives applying for Certificate of Tax Exemption Digest | Full Text | Annex A | Annex B

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION OCT 2 4 2016/ 3:27pM: bMiQA

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October 24, 2016 REVENUE MEMORANDUM CIRCULAR NO. 102- 30/6

SUBJECT Number (TIN) for Members of Cooperatives Applying for Certificate of Tax Exemption(CTE) : under" Revenue Memorandum Order (RM0) No. 76-2010 and Revenue Memorandum Circular (RMC) No. 81-2010. Clarification on the Requirement of Taxpayer Identification

TO All Internal Revenue Officers and Others Concerned

I BACKGROUND

Guidelines in the Issuance of Certificate of Tax Exemption of Cooperatives and the Oath of the List of Cooperative Members with their respective Taxpayer Identification Number (TIN) and their capital contributions, prepared by authorized official of the Photocopy of the List of Cooperative Members with their Respective Capital Contributions. Monitoring Thereof) requires, for the issuance of the Certificate of Tax Exemption (CTE), that cooperatives submit, among others, an Original Copy of Certification under Cooperative. The above requirement has been relaxed by Revenue Memorandum Circular (RMC) No. 8 1-2010 which allowed, in lieu thereof, the submission of Certified Revenue Memorandum Order (RMO) 076-2010 (Prescribing the Policies and

agencies and "instrumentalities, including government-owned and/or controlled secure from said government agencies, instrumentalities, GOCCs and LGUs. 1999, which requires persons, whether natural or juridical, dealing with all government corporations (GOCCs), and all local government units (LGUs), to incorporate their TIN in all forms, permits, licenses, clearances, official papers and docume:nts which they The TIN requirement is pursuant to Executive Order (EO) No. 98, series of

I. PROCESSING AND ISSUANCE OF CTE

of members, provided that they submit, in lieu thereof, an original copy of Certification contribution. Cooperatives shall file the application for CTE using the duly accomplished BIR Form 1945 (revised October 2016), attached hereto as Annex "A and submit other documentary requirements set forth under Section 5.(A) or (B) of issuance/revalidation of CTEs of qualified cooperatives which do not have yet the TIN under oath of the list of cooperative members, with their full name and capital RMO No. 76-2010, as the case may be. The concerned Revenue District Offices (RDOs) shall allow the processing and

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of the CTE solely on the basis of the non-submission of the TIN of-the cooperative members. It is clarified, however, that cooperatives, which have been granted with CTE under the preceding paragraph, are still required to complete and submit to the concerned RDO the required TINs of their members within six (6) months from the issuance of the CTE. The concerned RDOs shall not deny or put on hold the processing and issuance

I. PROCESSING AND ISSUANCE OF TIN

reduced under RMC No. 93-2016 in order to facilitate the issuance of TIN to those in marginalized sectors, including members of cooperatives. Under said Circular, a person who is not employed or engaged in business or practice of profession, may apply for a body (e.g. birth certificate, voter's ID, community tax certificate or cedula, passport. TIN by filing the duly accomplished BIR Form 1904 (attached hereto as Annex "B"). driver's license, etc.) which shows the name, address and birthdate of the person. together with a photocopy of any identification issued by an authorized government The documentary requirements for the application of TIN have already been

authorization from the members, may apply for the issuance of TIN in behalf of its identifications in support thereof, which shall be submitted to the concerned RDO for the processing and issuance of the TIN. members, by collating the duly accomplished BIR Form 1904 of the members and valid In order to assist its members in securing TIN, the cooperative, with proper

IN REVOCATION OF CTE

within six (6) months from the issuance of the CTE shall be a ground for the revocation of the CTE, in addition to those set forth under Section 8 of RMO No. 76-2010. The non-submission by the cooperatives of the members' TIN requirement

issuances inconsistent herewith. All internal revenue officers are hereby enjoined to give this Circular as wide publicity as possible. This Circular takes effect immediately and revokes all other circulars or

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H BUREAU OF INTERNAL REVENUE Commissioner of Internal Revenue CAESAR R. DULAY 001495 K-1 RECORDS MGT. DIVISION OCT 2 4 20t6/ 3:5*M UM

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