REMINDER TO ALL COOPERATIVES
ENDING 2025 CDA MANDATORY REPORTS

TEMPLATES & SUBMISSION LINKS
https://dors.my.canva.site/simplified-reports-for-primary-micro-cooperatives/#page-1

WHEN IS THE DEADLINE?
All reports must be submitted within 120 days from the end of the calendar year (December 31, 2025)

Deadline is April 30, 2026
Late submission = ₱100.00 fine PER DAY of delay. Except for Micro Cooperatives ( Asset size below 3 Million)

WHAT TO SUBMIT?
Cooperative Annual Progress Report (CAPR)
With the following attachments:

Audited Financial Statements (audited by CDA, accredited CEA)
Social Audit Report

Performance Audit Report, which includes:
• Government & Management Audit Report
• Financial Performance Standards (S.T.E.P.S.)
• Summary Audit Report

Semi-Annual Report on Mediation & Conciliation (under EO 97)
List of Officers & Trainings Undertaken/Completed

Sworn Statement of Cooperative Directors, Officers & Committee Members

FOR COOPERATIVES WITH BIR CTE
If your coop has a Certificate of Tax Exemption (CTE), also submit:

Annual Tax Incentives Report (ATIR) – Annex “A”
Annual Benefits Report (ABR) – Annex “B”

Format required:
Editable Excel file
PDF / Hard copy
Email to: [email protected]

FOR FEDERATIONS & UNIONS – ADDITIONAL REPORTS
List of affiliates that remitted CETF
Business consultancy assistance (nature & cost, including CETF use)
Other trainings conducted (nature, participants & cost)
Monitoring reports on CDF & CETF

DON’T FORGET THE PENALTY
Late submission = ₱100 per day. Except for Micro Cooperatives ( Asset size below 3 Million)
Fine starts the day after the deadline (April 30, 2026)

SUBMIT ON TIME. SAVE MONEY. STAY COMPLIANT.
Follow for more CDA reminders & coop tips!

REMINDER TO ALL COOPERATIVES: ENDING 2025 CDA MANDATORY REPORTS