’\ Office of the President of the Philippines ; COOPERATIVE DEVELOPMENT AUTHORITY 7 Department of Finance Brecsmmnciagorsh © cmoneessgoreh rupee cacpecin oe ©) seat Central Office £27 Aurora Bid, Sorvice Road, Bay. mmaculate Conception, IN Cubae, Quezon Ci, Pitppines MEMORANDUM To + ALL CDA EXTENSION OFFICES FROM 1 THE EXECUTIVE DIRECTOR SUBJECT _: RMC No. 81-2010-Clarification on the Documentary Requirements for the Application for Certificate of Tax Exemption for Cooperatives (BIR Form No. 1945) pursuant to Revenue Memorandum Order No. 76-2010 dated September 28, 2010 DATE 1 June 3, 2016 Revenue Memorandum Order No. 76-2010 dated September 28, 2010 was issued by the Bureau of Internal Revenue to prescribe the policies and guidelines for the issuance of Certificates of Tax Exemptions for registered cooperatives under RA No. 9520, otherwise known as the “Philippine Cooperative Code of 2008”. ‘As mentioned in Section 5(A), RMO No. 76-2010, additional documents are required for cooperatives to submit, to wit, Original Copy of the certification Under Oath of the List of Cooperative Members with the respective Taxpayer Identification Number (TIN) and their capital contributions prepared by authorized official of the cooperative. Under RMC No. 81-2010*-Clarification on the Documentary Requirements for the Application for Certificate of Tax Exemption for Cooperatives (BIR Form No. 1945) pursuant to Revenue Memorandum Order No. 76-2010 dated September 28, 2010, the requirement of Tax Identification Number is now dispensed with. Instead, the cooperatives are now allowed to submit the Certified True Copy of the list of Cooperative Members with their Respective Capital Contributions submitted by the cooperatives in obtaining their Certificate of Confirmation of New Registration and the Certificate of Good Standing (Certificate of Compliance) with the Authority. For your information and guidance. *annex A ou Uoge 290 Ottice of the Executive Director : (02) 725-6450 Ofticer of the Day :(02) 725-3764 dart petAtNeX “A” REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE November 5, 2010 REVENUE MEMORANDUM CIRCULAR NO. 81-2010 SUBJECT : Clarification on the Documentary Requirements for the Application for Certificate of Tax Exemption for Cooperatives (BIR Form No. 1945) pursuant to Revenue Memorandum Order No. 76-2010 dated September 28, 2010 To : Allinternal Revenue Officers and Others Concerned. Revenue Memorandurh"Order No. 76-2010 dated September 28, 2010 was issued to prescribe the policies and guidelines for the issuance of Certificates.of Tax Exemption for registered Cooperatives under Republic Act (RA) No. 9520, otherwise known as the “Philippine Cooperative Code of 2008”. In compliance with the submission of the additional requirement mentioned in Section 5 (A) of Revenue Memorandum Order No. 76-2010, this Circular is issued to allow the submission of the Certified Photocopy of the List of Cooperative Members with their Respective Capital Contributions submitted by the cooperatives in obtaining theit Certificate of Confirmation of New Registration and Certificate of Good Standing with the Cooperative Development Authority (CDA). All internal revenue officers are hereby enjoined to give this Circular a wide publicity as possible. (Original Signed) KIM S, JACINTO-HENARES Commissioner of Internal Revenue