In line with the issuance of the Bureau of Internal Revenue (BIR) Revenue Memorandum Circular (RMC) No. 038-2025, the CDA hereby informs all cooperatives of the updated guidelines on the submission of Taxpayer Identification Numbers (TIN) of cooperative members for the issuance of Certificates of Tax Exemption (CTE).

Key Provision:

The absence of some members’ TINs shall not delay the processing or issuance of the CTE, provided that a Sworn Affidavit is submitted and the TIN requirement is complied with within nine (9) months.

We encourage all cooperatives to take note of this directive for proper compliance and implementation.

For more details, you may view the full copy of BIR RMC No. 038-2025 posted on the CDA official website and Facebook page.