ATTENTION!!!
In line with the advisory from the Fiscal Incentives Review Board (FIRB), please be informed that the updated templates for the Annual Tax Incentives Report (ATIR) and Annual Benefits Report (ABR) of cooperatives, dated 08 April 2026, are now available through the following link:
The revised templates include the following enhancements:
● Inclusion of regional, provincial, and city/municipal location fields of registered
cooperatives in Annexes A and C (Columns G, H, and I);
● Inclusion of sectoral and sub-sectoral classifications of the main business activities and industries in Annexes A and C (Columns M and N);
● Inclusion of the total gross sales (before discounts, returns, and allowances) in Annexes A and C (Column V).
For multipurpose cooperatives, the sectoral and sub-sectoral classification to be selected shall correspond to the primary or main line of business.
Beginning Taxable Year 2025, in accordance with DOF-CDA-BIR Joint Administrative
Order No. 001-2025, the updated templates shall be used by:
● Registered cooperatives in submitting complete ATIR and ABR reports
(Annexes A and B) to the CDA; and
● CDA in submitting consolidated ATIR and ABR reports (Annexes C and D) to
the FIRB,
All prescribed submission deadlines remain unchanged and must be strictly observed.
Submissions made prior to the issuance of the updated templates shall continue to be recognized and honored as compliant.
