RMC No. 158-2022

RMC No. 158-2022 clarifies that cooperatives issued a Certificate of Tax Exemption (CTE) despite incomplete or missing member TINs must submit their members' TINs within six (6) months from the original CTE issuance. Failure triggers graduated penalties: PHP1,000 per member without TIN (capped at PHP25,000 per calendar year) for the first offense, suspension of the CTE for the second, and revocation with a 3-year renewal ban for the third. No penalties apply if the missing TINs belong to inactive members already delisted with the CDA or if the failure was due to force majeure. Cooperatives must also submit a List of Active Members with TIN and Inactive Members to their RDO a year after the original CTE and yearly thereafter, must complete active members' TINs to qualify for CTE renewal, and must submit the list within 30 days from effectivity of this RMC.