RMC No. 71-2026 — Clarification on the Extension of the Validity of Certificates of Compliance (COC) for Purposes of the Evaluation and Processing of Applications for Certificate of Tax Exemption (CTE) for Cooperatives Pursuant to the Cooperative Development Authority Memorandum Circular No. 2026-07, Series of 2026 Digest | Full Text | Annex A

REPUBLICOF THE PHILIPPINES

BUREAU OFINTERNAL REVENUE DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS JUN 2 4 2026 BAGONG

REVENUE MEMORANDUM CIRCULAR NO.7 1 -2026

SUBJECT: Clarification on the Extension of the Validity of Certificates of Compliance

(COC) for Purposes of the Evaluation and Processing of Applications for Certificate of Tax Exemption (CTE for Cooperatives Pursuant to the Cooperative Development Authority Memorandum Circular No. 2026-07, Series of 2026

TO: All Internal Revenue Officers, Employees, and Others Concerned

In view of the issuance of Cooperative Development Authority (CDA) Memorandum Circular No.2026-07, Series of 2026, entitled Extension of the Deadline for the Submission of FY 2025 Required Reports by the Cooperatives and Extension of Period of Validity of Certificate of ComplianceCOCIssued for CY 2025AnnexA),this Circular is hereby issued to inform and provide clarificatory guidance for the uniform application by all internal revenue officials, employees, and others concerned.

Under the said Memorandum Circular, the CDA, pursuant to Executive Order No. 1 10. Series of 2026 declaring a State of National Emergency,extended the period of validity of all COCs issued for Calendar Year 2025, originally expiring on April 30, 2026 until May 31, 2026. and correspondingly granted cooperatives additional time to comply with reportorial requirements without the imposition of penalties.

Pursuant to existing revenue issuances, the submission of a valid COC issued by the CDA remains a mandatory documentary requirement in the applications for Certificate of Tax Exemption (CTEof cooperatives.

Accordingly, COCs for Calendar Year 2025 bearing an original expiry date of April 30, 2026 shall be recognized as valid and subsisting until May 31,2026 for purposes of evaluating and processing applications for CTE filed within the extended validity period, subject to verification and existing audit procedures.

All internal revenuc officials and employees are hereby directed to take cognizance of and strictly implement this Circular to ensure consistent and uniform application thereof.

UREAUOFINT ECORDS MANAGEMENTDIVISION 000003 LEVENUE

JUN 24 2026 CHARLITO MARTIN R.MENDO Commissioner of Internal Revenue

A ADMIN UNIT TIME: 10:08am

BIR National Office Bldg., Senator Miriam Defensor-Santiago AvenueDiliman Quezon City Trunkline: 8981-7000 ; 8929-7676 Website:www.bir.gov.ph