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‘BUREAU OF INTERNAL Even [REPUBLIC OF THE PHILIPINES Diet AM DDETARTMENT OF FINANCE OCT 24 2085, ‘BUREAU OF INTERNAL REVENUE etobee 24,2016 REVENUE MEMORANDUM CIRCULAR NO, /0.2- 2/6 SUBJECT Clarification on the Requirement of Taxpayer Identification Numer (TIN) for Members of Cooperatives Applying for Cenificste of Tax Exemption (CTE) under Revenue Memorandum Onder (RMO) No, 762010 and Revenue “Memorandum Circular (RMC) No, 81-2010, 70 +All Internal Revenue Officers and Others Concemed 1 BACKGROUND Revenve Memorandum Order (RMO) 076-2010 (Prescribing the Policies and Guidelines inthe Issuance of Certificate of Tax Exemption of Cooperatives and the Monitoring Thereof) requites, forte issuance of the Cerificate of Tax Exempfion (CTE), that cooperatives submit, among others, an Original Copy of Certification under (Oat of the List of Cooperative Members wth tec respective Taxpaver denifieaion ‘Number (TIN) and their capital contributions, prepared by authorized oficial of the Cooperative. The above requirement has been relaxed by Revense Memorandum Circular (RMC) No, 81-2010 which allowed, in cu thereof, the submission of Cerifed Photocopy of the List of Cooperative Members wilh thir Respective. Capita Contributions. ‘The TIN requitement is pursuant to Executive Order (60) No. 98, series of | 1999, which requires persons, whether natural or juridical, dealing with all government agencies and instrumentalities, including govemmentowned andlor controled corporations (GOCCs),and all loeal goverament units (LGUs), ta incorporate their IN in all forms, permis, licenses, clearances, official papers and dacumcnts which they secure from ssid goverment agencies, instrumenalies, GOCCs and LGUs. Il. PROCESSING AND ISSUANCE OF CTE ‘The concerned Revenue District Offices (RDOs) shal allow the processing and ‘ssuancetevaldation of CEs of qulified cooperatives which do not have yet the TIN ‘of members, provided that they submit in lew thereof, an original copy of Certification under oath ‘of the Tit of cooperative members, with thelr full name and eaptal contribution. Cooperatives. shall fle the application for CTE using the duly accomplished BIR Form 1945 (revised October 2016), stached hereto as Annex “A”, and submit other documentary requirements set forth under Section 5 (A) or (B) of RMO No. 76.2010, as the ease may be RECORDS MGT. DIVISION RECEIVER Page 2 of ‘The concemed RDOS shall not deny of put on hold the processing and issuance of the CTE solely on the basis of the nonsubmission ofthe TIN of the cooperative members Its clarified, however, that cooperatives, which have been granted with CTE Under the preceding paragraph, are sill required to complete and submit to the concemed RDO the required TINS of their members within six (6) months from the issuance of the CTE, IL PROCESSING AND ISSUANCE OF TIN ‘The documentary requirements forthe aplication of THN have aleady been reduced under RMC No. 93-2016 in order to facilitate the issuance of TIN ¢o those in marginalized sectors, including members of cooperatives. Under sad Cirula, a perton ‘who isnot employed or engaged in business or practice of profession, may apply fer a TIN by filing the duly accomplished BIR Form 1904 (eitached hereto as Annex “B"), together with a photocopy of amy identification issued by an authorized government body (eg birth cenifieate, voie’s ID, community tax eenificate o cada, passport, ‘river's licens, et.) which shows the name, addess and birthdate ofthe person. In order to assist its members in securing TIN, the cooperative, with proper suthorization from the members, may apply for the issuance of TIN in behalf of is ‘members, by collating te duly accomplished BIR Form 1904 ofthe members and valid identifications in support thereof, which shall be submitted tothe eaacerned RDO for the processing and issuance ofthe TIN, IV, REVOCATION OF CTE The non-submission by the cooperatives of the members’ TIN requiement ‘within six (6) mont from the issuance ofthe CTE shall bes ground for the revocation ‘of the CTE, in addition to those set forth under Section 8 of RMO No, 76-2010, ‘This Circular takes effest immediately and revokes all other circulars or ‘issuances inconsistent herewith. 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