REMINDER LETTER ON THE SUBMISSION OF MANDATORY REPORTS FOR FY 2025

January 26, 2026

THE BOARD OF DIRECTORS

Attention: The Executive Officer / General Manager
Mesdames/ Gentlemen:
Greetings!

Pursuant to Article 53 of Republic Act No. 9520, Rule VIII, Section 2 of its Revised Implementing Rules and Regulations (IRR), and CDA Memorandum Circular No. 2025-02, all cooperatives are reminded to submit their Mandatory Reports for Fiscal Year (FY) 2025 to the Authority within One Hundred Twenty (120) days from the end of the calendar year, or until 30 April 2026.

Accordingly, the following Mandatory Reports shall be submitted through the Cooperative Assessment Information System (CAIS) for the issuance of a Certificate of Compliance (COC):

1. Cooperative Annual Progress Report (CAPR) with the following attachments:

a. Financial Statements audited by a CDA-accredited External Auditor, which consists of the following:
a.1. Statement of Management Responsibility signed by the Chairman and Treasurer
a.2. Auditor’s Report/Opinion
a.3. Statement of Representation
a.4. Statement of Financial Condition
a.5. Statement of Operation
a.6. Statement of Changes in Equity
a,7. Statement of Cash Flows
a.8. Notes to Financial Statements

b. List of Officers and Mandatory Training Undertaken/ Completed;
c. Social Audit Report including its program of activities pursuant to its socio-civic goals;

d. Performance Audit Report; and e. Semi-annual Report on Mediation and Conciliation.

2. Annual Tax Incentive Report (ATIR) and Annual Benefits Report (ABR) for cooperatives issued with CTE.

3. Sworn Statement of Cooperative officers affirming their adherence to the provisions of RA 9520 and the provisions of CDA MC 2024-16 (Annex A).

4. Certificate of Compliance (COC) fee of P100.00

To submit your reports, please login to the link below:

CAIS Link: https://cs.cda.gov.ph/cais/users/login

To ensure proper submission and uploading of all required additional attachments, please refer to the specific reports listed below and access them through the corresponding links provided.

FOR SUBMISSION LINK:

Sworn Statement https://tinyurl.com/CDA-Sworn-Statement

Audited Financial Statement https://tinyurl.com/CDA-AuditedFS

ATIR and ABR (for cooperatives issued with valid Certificate of Tax
Exemption) https://tinyurl.com/CDA-ATIR-AND-ABR

Cooperative Branch (for cooperatives with Authorized Branch/es) https://tinyurl.com/CDA-CoopBranchInfo

Cooperative Satellite (for cooperatives with Authorized Satellite/s) https://tinyurl.com/CDA-CoopSatelliteInfo

CETF Monitoring https://tinyurl.com/CDA-CETF-Monitoring

CDF Monitoring https://tinyurl.com/CDA-CDF-Monitoring

Laboratory (for guardian cooperatives) https://tinyurl.com/CDA-CoopLaboratoryInfo

For “Newly Registered Cooperatives” https://tinyurl.com/MC-2025-02-with-annexes

Failure to submit the above-mentioned required reports shall constitute grounds for the non-issuance of the Certificate of Compliance (COC), the imposition of a monetary fine of One Hundred Pesos (₱100.00) per day of delay for small, medium, and large cooperatives, and the revocation of the cooperative’s Certificate of Registration (COR), in accordance with applicable laws, rules, and regulations.

Furthermore, the non-submission of the Annual Tax Incentives Report (ATIR) and the Annual Benefit Report (ABR) shall constitute grounds for the revocation of the Certificate of Tax Exemption (CTE) issued by the Bureau of Internal Revenue (BIR), pursuant to Joint Administrative Order No. 1-2019.

Finally, cooperatives are reminded to submit the original copies of the following documents: Acknowledgement Sheet generated from the Cooperative Assessment Information System (CAIS), the Audited Financial Statements, signed ATIR and ABR, and the duly notarized Sworn Statement.

For inquiries or clarification, please contact the Supervision and Examination Section (SES) at Tel. No. (045) 963-5107/0999-417-0256 or via email at [email protected] and [email protected].

Attached are the prescribed forms and templates to be used in the submission of the required reports.

FOR SUBMISSION TEMPLATE:
Sworn Statement https://tinyurl.com/CDA-Template-SwornStatement ATIR AND ABR https://tinyurl.com/CDA-Template-ATIR-and-ABR

Cooperative Branch https://tinyurl.com/CDA-Template-CoopBranchInfo

Cooperative Satellite https://tinyurl.com/CDA-Template-CoopSatelliteInfo

CETF Monitoring https://tinyurl.com/CDA-Template-CETF-Monitoring

CDF Monitoring https://tinyurl.com/Template-CDF-Monitoring

Laboratory https://tinyurl.com/CDA-Template-CoopLabInfo
For information, guidance, and strict compliance.

Thank you,

MARIETA P. HWANG Regional Director CDA Region 3

REMINDER LETTER ON THE SUBMISSION OF MANDATORY REPORTS FOR FY 2025